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.[1] [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.
[1]
Editor's Note: See Section 6.26.6.