The fiscal year of the city shall commence on the first day
of January.
11.4.1 "Administrative unit" shall mean an office, department,
division, bureau, Board, commission or other agency or specific activity
of government of the City of Glens Falls.
11.4.2 "Fund" shall mean a group of accounts set aside for the
purpose of accounting for moneys or other resources of general functions
or specific activities of water supply, capital projects or other
activities of the city in accordance with a system of accounts prescribed
by the state comptroller.
11.4.3 "Character of expenditure" shall mean the classification
of an expenditure as to periods of benefit as follows: (1) Current
expenses, (2) debt retirement, or (3) capital projects.
11.4.4 "Object of expenditure" shall mean the classification
of an expenditure as to types of articles purchased or services rendered.
11.4.5 "Capital Project" shall mean (1) any physical public
betterment or improvement or any preliminary studies and surveys relative
thereto, (2) land or rights in land, (3) any furnishings, machinery,
apparatus or equipment for any physical public betterment or improvement
when such betterment or improvement is first constructed or acquired,
or (4) any combination of items (1), (2) and (3).
11.6.1 The Mayor shall, not later than the first day of August,
furnish the head of each administrative unit the necessary budget
estimate forms, with specification of the outline and detail of budget
estimates.
11.6.2 The head of each administrative unit shall submit to
the Mayor, on or before the first day of September, an estimate of
revenues and expenditures of such administrative unit for the next
fiscal year. Such estimate shall show the sources of revenues, and
shall itemize the character and object of expenditures, and shall
contain such additional information as the Mayor shall prescribe.
11.6.3 If the head of an administrative unit shall fail to submit
an estimate as herein provided, the Mayor shall forthwith prepare
an estimate for such administrative unit.
11.6.4 The Mayor shall prepare a tentative budget which, together
with the estimates, schedules and statements submitted by the heads
of the administrative units, shall be filed in the office of the City
Clerk on or before the first day of October, copies of the tentative
budget being transmitted to each member of the Common Council. As
many extra copies of the tentative budget as are deemed necessary
by the Common Council shall be reproduced for public distribution.
The tentative budget shall consist of the schedules and statements
specified hereinbelow:
11.8.1 The schedule of appropriation for all expenses authorized
or required by law, other than expenditures to be financed from special
assessments and proceeds of obligations authorized by the Local Finance
Law. The appropriations shall include those judgments and claims which
are currently outstanding against the city; and the principal and
interest on all bonded and other indebtedness of the city that will
fall due during the next fiscal year. The appropriations shown on
such schedule shall be classified by funds, administrative units,
character and object of expenditure, and shall also be so arranged
as to show in parallel columns the following comparative information:
(1) expenditures for the last completed fiscal year; (2) appropriations
for the current fiscal year, reflecting supplemental appropriations
to a date not more than 45 days prior to the filing of the tentative
budget with the City Clerk; and (3) the Mayor's recommended appropriations
for the ensuing fiscal year.
Such schedule may contain an amount recommended as necessary
to be appropriated for contingencies, which amount shall not exceed
10% of the total of other appropriations excluding debt service and
judgments. A statement of the amount recommended to be appropriated
for a reserve for uncollected taxes shall also be included, which
amount shall be not less than the principal amount of taxes levied
for the last completed fiscal year and remaining uncollected at the
end of such year, including the amount of such taxes sold to the city
at tax sale and unredeemed at the end of such last completed fiscal
year.
11.8.2 The schedule of estimated revenues to be received by
the city during the ensuing fiscal year other than real estate taxes
to be levied as stated in subdivision 11.8.5 hereof, proceeds of special
assessments for capital projects and of obligations authorized by
the Local Finance Law. The estimated revenues shown on such schedule
shall be classified by funds and itemized as to sources and shall
be so arranged as to show in parallel columns the following comparative
information: (1) revenues for the last completed fiscal year; (2)
estimated revenues for the current fiscal year as modified to a date
not more than 45 days prior to the filing of the tentative budget
with the City Clerk; and (3) the Mayor's estimate of revenues for
the ensuing fiscal year.
11.8.3 The schedule of cash surpluses estimated to be on hand
at the close of the current fiscal year, classified by funds, after
deducting claims, accounts and demands estimated to be payable therefrom.
Such schedule shall not include surplus of any fund established as
the result of issuance and sale of obligation pursuant to the provisions
of the Local Finance Law.
11.8.4 The schedule of each special reserve established pursuant
to Article 2 of the General Municipal Law, showing for each reserve
the purpose for which established and by parallel columns the amount
therein as of a date not more than 45 days prior to the filing of
the tentative budget, and the amount if any, recommended to be spent
therefrom to meet appropriations for such fiscal year. A requirement
of law that an expenditure from any such reserve be subject to a permissive
or mandatory referendum shall not prevent the inclusion of a recommendation
for such expenditure in the tentative budget.
11.8.5 An exhibit showing the computation of the amount to be
levied on real estate, which amount shall be equal to the difference
between the total of all recommended appropriations as required by
subdivision 11.8.1 of this section and the total of estimates required
by subdivision 11.8.2 through 11.8.4 of this section. Such exhibit
shall be so arranged as to show such recommendations and estimates
by funds in parallel columns.
11.8.6 The schedule of wages and salaries, subdivided by administrative
units and showing in parallel columns, for each office or position
of employment, the title, the number of persons in the title, the
recommended rate of compensation for the title and the total appropriation
recommendation for the title.
11.8.7 Any other data which the Common Council may, by resolution,
require or which the Mayor shall deem advisable.
11.10.1 The City Clerk shall present the tentative budget to
the Common Council at a regular or special meeting to be held on or
before the 15th day of October. At such meeting, the Common Council
shall review the tentative budget and make such changes, alterations
and revisions as it shall consider advisable, provided that:
11.10.1.1 The statement of the amount estimated for any object
or purpose for which an appropriation is required to be made by law
shall not be reduced below the minimum so required.
11.10.1.2 Any changes in the estimates of revenues shall be
subject to the limitations imposed upon the tentative budget.
11.10.1.3 The Common Council shall enter in its minutes a statement
of the basis for any increase in or addition to any statement of estimated
revenue.
11.10.2 If the Common Council shall make any changes in the
tentative budget, such adjustments shall be made which are necessary
so that the total estimated revenues, appropriated cash surplus and
appropriated reserves, together with the amount of taxes to be levied,
shall equal the total estimated expenditures.
11.10.3 A public hearing shall be held upon the tentative budget,
as changed, altered or revised, on or before the 10th day of November.
Notice of such public hearing shall be published at least once in
the official newspaper. At least five days shall elapse between the
date of the first publication of such notice and the date specified
for the hearing. The notice of hearing shall state the time when and
place where such public hearing will be held, and the purpose thereof,
and that copies of the tentative budget are available at the office
of the City Clerk where they may be inspected by any interested person
during business hours.
11.10.4 After completion of the public hearing, the Common Council
may, by resolution, alter and revise the tentative budget, subject
to the conditions and restrictions imposed by Section 11.10.1 and
11.10.2. Such budget, as so revised, shall be adopted by resolution
of the Common Council not later than the first day of December. Unless
the resolution specifically sets forth the appropriations in greater
detail, the appropriations shall be deemed to have been made for each
administrative unit by the following objects of expenditure: (1) personal
services, (2) equipment, (3) materials and supplies, (4) other expenses
and (5) special objects of expenditure as may be prescribed in a uniform
system of accounts by the State Comptroller. Upon adoption of the
budget, the Council shall enact such resolutions as may be necessary
to make it and the levy of taxes thereunder legally effective. If
the budget is not adopted by December 15, the tentative budget shall
be the budget, and the necessary appropriation resolution shall be
deemed to have been passed.
11.12.1 A separate account shall be kept by the City Controller
for each appropriation. Each such account shall show the amount appropriated,
the amount encumbered but remaining unexpended, the several amounts
expended therefrom and the unencumbered balance.
11.12.2 Whenever any liability of any nature shall be incurred
for or by an administrative unit, the head of such unit shall file
in the office of the Controller a written statement signed by him
or his authorized agent setting forth the nature and the amount of
the liability, or an estimate thereof if the exact amount is unknown,
and the appropriation against which it is chargeable.
11.12.3 No expenditure shall be made, nor shall any contract
which in any manner involves the expenditure of money or the incurring
of any pecuniary liability be entered into, unless an amount has been
appropriated for the particular purpose and is available therefor,
or has been authorized to be borrowed pursuant to the Local Finance
Law. Nothing in this subdivision shall prevent the making of a contract
or lease for a term exceeding one year when authorized by law, nor
shall anything in this subdivision require the city when it has entered
into a contract or lease for a term exceeding one year to pay during
the current fiscal year any amounts larger than those which become
due and owing during that year under the terms of such lease or contract.
11.12.4 Whenever during a fiscal year it shall appear probable
to the Mayor that the moneys available for such year will be insufficient
to meet the amounts appropriated, he shall forthwith notify the Common
Council of such fact, stating the probable amount of such deficiency.
The Mayor may include his recommendations as to the action which should
be taken. The Common Council may reduce any appropriation by resolution
so as to prevent the making of expenditures in excess of moneys available.
An appropriation shall not be reduced below the minimum amount required
by law to be appropriated, nor shall an appropriation be reduced by
more than the unencumbered balance therein.
11.12.5 The Common Council, during a fiscal year, by resolution,
may make additional appropriations or increase existing appropriations.
Moneys therefor may be provided by transfer from the unexpended balance
of an appropriation, from the appropriation for contingencies, from
unappropriated cash surplus or unanticipated revenues within a fund,
or by borrowing pursuant to the Local Finance Law. For the purposes
of this subdivision, unappropriated cash surplus or unanticipated
revenues shall be available for transfer only to the extent that the
total of all revenues of such fund, together with unappropriated cash
surplus, exceeds the total of all revenues of such fund as estimated
in the budget, and appropriated cash surplus as estimated in the budget.
11.12.6 Notwithstanding the provisions of subdivision 11.12.5
of this section, grants in aid received from the state and federal
governments, other gifts which are required to be expended for particular
objects or purposes and insurance proceeds received for the loss,
theft, damage or destruction of real or personal property, when proposed
to be used or applied to repair or replace such property, may be appropriated
by resolution of the Common Council at any time for such objects and
purposes.
11.12.7 Each appropriation, to the extent that it shall not
have been expended or obligated, shall lapse at the close of the fiscal
year for which made, except that an appropriation for a capital project
shall continue in force until the purposes for which it was made shall
have been accomplished or abandoned.
11.12.8 The City Controller, upon written authorization by the
Mayor and the department head of a city officer or city employee,
is hereby authorized and empowered to pay a sum of money not exceeding
$300 for any one trip to such officer or employee as an advance payment
to finance travel expenses outside of the City of Glens Falls if said
trip is for the purpose of:
(1) Travel on city business; or
(2) Attendance at any convention, conference or school authorized
by the General Municipal Law, 77.b
Said officer or employee, within five days after returning to
the City of Glens Falls or 20 days after the payment of said advance
to said officer or employee, whichever event shall occur first, shall
file with the City Controller a written statement of all actual and
necessary expenses and immediately refund to the city the difference
between the advance payment received by him and the actual and necessary
expenses paid by him in accordance with this section. [Added
7-6-1971 by L.L. No. 2-1971, effective 8-1-1971; amended 7-20-2000
by L.L. No. 5-2000]
11.14.1 The Common Council shall have the power to and shall
audit all accounts and claims against the city except accounts and
claims chargeable to the Water and Sewer Fund and the Sewage Reconstruction
Fund. It shall have the power to order the payment of such as shall
be allowed and to make such rules and regulations as to the form and
manner in which payment shall be made as it may deem necessary and
proper. [Amended 10-11-1983 by L.L. No. 3-1983]
11.14.2 Unless otherwise herein provided, all bills, claims
and demands against the city shall first be approved by the Board,
commission, department head or city officer concerned, and transmitted
to the Common Council for audit.
11.14.3 No claim shall be audited or allowed unless itemized
and certified by the claimant, or by a duly authorized individual,
if the claimant be a corporation, to the effect that the same is just
and true, that the service, money or materials therein mentioned have
been actually furnished, rendered or disbursed, that no payment has
been made thereon, and that no offset exists thereto, except such
as are stated therein. Payments in advance to city police officers
shall be allowed, as set forth herein. [Amended 2-29-1968 by L.L. No. 1-1968]
11.14.4 Fixed salaries, debt service, amounts becoming due upon
lawful contracts for periods exceeding one year and the compensation
for services of employees or officers regularly engaged by the city
at agreed wages by the hours, day, week, month or year may be paid
without prior audit.