Dutchess County , NY
 
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Table of Contents
Table of Contents
The fiscal year of the County shall begin with the first day of January and end with the last day of December of each year.
The County Executive may designate a person from the Executive Branch who shall assist him/her in preparing the tentative County budget.
(a) 
Submission of capital project requests. On or before the first day of August in each year, or such earlier date as the County Executive may prescribe, the head of each unit of County government shall furnish to the County Executive a description, justification and estimate for each physical public improvement or works, hereinafter called "capital project," which he/she proposes for development during one or more of the ensuing five fiscal years. Each capital project request shall show: recommended priority; development time schedule; estimated useful life in years; estimated costs for planning, site or right-of-way, construction, equipment and other features; status of plans and land acquisition; anticipated effect of project on annual operating budget; proposed method of paying for project; possible sources of financial aid; recommended expenditures by years, including total expenditures remaining beyond the five-year period of the capital program, if any; and such other information as the County Executive may deem advisable.
(b) 
Capital Program Committee. To assist in the consideration of capital projects and the capital program, there shall be a Capital Program Committee consisting of the County Executive, as Chair, the Commissioner of Finance, the Commissioner of Planning and Development, the Commissioner of Public Works, and such other administrative heads as the County Executive may designate, and the following members of the County Legislature: the Chair and the Chair of the committee designated by such Legislature to consider capital improvements.
(c) 
Tentative capital program. The County Executive shall, each year, with the advice of the Capital Program Committee, prepare a tentative capital program for the next five fiscal years, showing the purpose and amount of recommended capital expenditures by years and including total expenditures remaining beyond the five-year period for capital projects included in the five-year capital program, if any, the suggested methods of paying for the capital projects included in such program, and the estimated effect of such program on future budgets, with respect to operating, maintenance, debt service and other costs; and such other information as they may deem advisable.
(d) 
Tentative capital budget. The County Executive shall prepare a tentative capital budget which shall be arranged so as to give in parallel columns not less than the following comparative information for the appropriations and methods of financing capital projects: (1) appropriations for the last completed fiscal year; (2) appropriations for the present fiscal year; (3) recommendations of the County Executive for the ensuing fiscal year. The tentative capital budget shall also contain a statement as to each pending and proposed capital project incorporating in columnar form the following data: (1) estimated ultimate total cost; (2) amount appropriated to date; (3) amount expended to date; (4) amount of additional or new appropriations included in the tentative capital budget for each project; and (5) method of financing each pending and proposed capital project.
(a) 
Submission of estimates and appropriation requests. On or before the first day of September in each year, or such earlier date as the County Executive may prescribe, the head of each unit of County government or authorized agency shall furnish to the County Executive an estimate of revenues and expenditures of his/her respective unit or authorized agency for the ensuing fiscal year, exclusive of capital projects. Each estimate shall show the sources of revenues and the character and object of expenditures, which may be subclassified by functions and activities. The estimate of each unit shall be subdivided according to the internal organization of such unit. Estimates shall be submitted in such form and shall contain such additional information as the County Executive shall prescribe; provided that the estimate of expenditures shall constitute or be accompanied by a request for an appropriation. Such estimates of expenditures shall be based on and shall be accompanied by a tentative work program prepared by each unit or authorized agency.
(b) 
Notification of dates and data. The County Executive annually, not less than 30 days prior to the date fixed pursuant to Subsection (a) of this section, shall notify, in writing, the head of each unit and of each authorized agency receiving County funds pursuant to contract or otherwise during the current fiscal year, of (1) the date fixed pursuant to said Subsection (a), and (2) the form and information to be contained in such estimate and request.
(c) 
Failure to submit. In the event that the head of any unit fails to submit an estimate by the date specified, the County Executive shall forthwith prepare such estimate.
(d) 
County Executive's review of requests. The County Executive, upon receipt of the estimates and requests for appropriations, shall proceed to make such review and investigation thereon as he/she may deem necessary. He/She may require the head of each unit or any officer or employee thereof and any authorized agency requesting County funds, to furnish data and information and answer inquiries pertinent to such review or investigation.
(e) 
Tentative County budget; information required. Upon the completion of the review and investigation of the estimates and requests from the various units and authorized agencies, the County Executive shall prepare the tentative County budget for the ensuing fiscal year for both current operating and capital purposes. The tentative operating budget shall be in such form as the County Executive may deem advisable and shall show, in parallel columns, the following comparative information: (1) the actual expenditures and revenues for the last completed fiscal year; (2) the budget as modified for the current fiscal year; (3) the estimates of expenditures and revenues for the ensuing fiscal year submitted by the heads of the various departments, other administrative units and authorized agencies; and (4) the County Executive's recommendations and estimates as to expenditures and revenues for the ensuing fiscal year.
(f) 
Additional data concerning debt. In addition to items of operation and maintenance, the tentative County budget shall include or be supplemented by a statement showing the bonded indebtedness of the County government and its agencies, the debt redemption and interest requirements, the indebtedness authorized and unissued, the condition of the capital reserve and sinking funds, and the borrowing capacity of the County, and any other matter which the County Executive may deem advisable or the County Legislature may require.
(g) 
Detailing of recommendations. The recommendations for expenditures in the tentative County budget shall be classified by units and their sub-units according to the internal organization of such units, or by special funds. Such recommendations shall show the character and object of expenditure, and shall contain: (1) an estimate of the several amounts which the County Executive deems necessary in the ensuing fiscal year for conducting the business of the County and each unit thereof, separately stated, and for other County purposes and charges, classified to show separately: (i) the ordinary recurring expense of the operation and maintenance of County government, and (ii) any extraordinary or nonrecurring expenses to be financed from current revenue; (2) an estimate of the general contingent fund which the County Executive recommends to be provided for unanticipated or emergency County purposes or charges; (3) a statement of the several amounts recommended by the County Executive for appropriations to the reserve funds and sinking funds, if any; (4) a statement of the amount required to pay the interest on and amortization of or redemption of indebtedness becoming due in the ensuing fiscal year; (5) an estimate of the amount to be paid to school districts on account of unpaid school taxes to be returned to the County during such year; and (6) the amount of any judgment recovered against the County and payable during the fiscal year and for which no bonds have been or will be issued.
(h) 
Estimated revenues. The estimates of revenue in the tentative County budget shall be classified by accounts and units of County government, shall show the sources of income and shall contain: (1) a statement of all revenues which it is estimated will be received by the County during the ensuing fiscal year, except from County taxes to be levied; (2) a statement of all unexpended balances, if any, at the end of the last completed fiscal year, which are available to meet the expenditure requirements of the fiscal year for which the tentative budget is being prepared; (3) an estimate of the anticipated receipts from delinquent taxes, which shall not exceed the amount received in cash from delinquent taxes during the last five months of the most recently completed fiscal year and the first seven months of the current fiscal year, provided that delinquent taxes shall include the proceeds of: (i) the collection of all taxes levied or relevied by the County Legislature for any year preceding the current fiscal year, together with interest and penalties thereon, (ii) the sale of property sold for such taxes, and (iii) the redemption of property sold for such taxes and bid in by the County, but shall not include the proceeds of any such collection, sale or redemption occurring during the fiscal year for which such taxes were originally levied; (4) a statement as to the amounts, if any, from the capital reserve fund and/or sinking funds available for payments, other current capital payments or debt service during the ensuing fiscal year; and (5) a statement of the estimated net County tax requirements, determined by subtracting the total estimated revenues, other than taxes to be levied, and such contributions from any other available surplus funds, from the total recommended expenditures for the ensuing fiscal year.
(i) 
Moneys received not included. Moneys received by the County but required by law to be paid to the State of New York or to the units of government within the County shall not be included in the expenditures and revenues anticipated in the budget; provided, however, that this shall not apply to moneys paid to local governmental units within the County on accounts of delinquent taxes.
(a) 
Preparation of resolutions. The County Executive shall cause to be prepared proposed appropriation and tax levying resolutions referring to the tentative budget and making provision for the conduct of the County government for the ensuing fiscal year. The appropriations set forth in such resolutions shall be classified by funds and units of County government, which shall be subdivided according to units of organization, but need not be further classified than by personal services and other than personal services. Such resolutions shall be filed with the Clerk of the County Legislature as prescribed in Subsection (b) of this section.
(b) 
Submission to County Legislature. On or before the first day of November of each year, the County Executive shall submit to the Clerk of the County Legislature the tentative budget, including both the operating budget and the capital budget for the ensuing fiscal year, the proposed appropriation and tax levying resolutions as prescribed by Subsection (a) of this section, the capital program for the ensuing five fiscal years, together with an accompanying budget message as prescribed by Subsection (c) of this section. The tentative operating budget, the tentative capital budget, the budget message and the appropriation and tax levying resolutions shall be combined as one document, which shall constitute the tentative County budget for the ensuing fiscal year. The tentative County budget shall be submitted in a form consistent with the Uniform System of Accounts for Counties prescribed by the New York State Department of Audit and Control.
[Amended 5-8-1989 by L.L. No. 2-1989]
(c) 
Budget message. The County Executive's budget message shall include an outline of fiscal policy for the County government, describing the important features of the current budget with reference both to proposed expenditures and anticipated income, and a general summary showing the current and capital requirements for the budget year, with supporting schedules, which shall exhibit the aggregate figures of the current budget in such manner as to show a balanced relation between the proposed expenditures and the total anticipated income for the fiscal year covered by it, and which shall compare these figures with the corresponding figures of the last completed fiscal year, and the year in progress. The message shall contain such comments with respect to the capital program and budget as the County Executive may deem advisable, including the probable effect thereof for each of the years involved.
(d) 
Available as public record. Upon submission, the tentative County budget shall become a public record in the office of the Clerk of the County Legislature. Copies of the same shall be made available by the County Executive for distribution.
(e) 
Review by County Legislature or designated committee and by Planning and Capital Projects Committee. The County Legislature, or a committee designated by such body, shall review the tentative County operating budget as submitted by the County Executive, and shall, not later than the 30th day of November, file with the Clerk of the County Legislature its report, including any recommendations proposed therein. The Planning and Capital Projects Committee of the County Legislature shall separately review the tentative County capital budget as submitted by the County Executive and shall, not later than the 30th day of November, file with the Clerk of the County Legislature, its report, including any recommendations proposed therein. Such reports shall become a public record in the office of the Clerk of the County Legislature. Copies of the same shall be made available by the Clerk of the County Legislature for distribution.
[Amended 5-8-1989 by L.L. No. 2-1989; 10-10-1989 by L.L. No. 7-1989; 9-28-1995 by L.L. No. 3-1995]
[Amended 5-8-1989 by L.L. No. 2-1989; 10-10-1989 by L.L. No. 7-1989; 9-28-1995 by L.L. No. 3-1995]
Not later than the 30th day of November, the Clerk of the County Legislature shall cause to be published in the official newspapers a notice of the place and time, not less than five days after such publication, nor later than the fifth day of December, at which the County Legislature, or a committee designated by such body, will hold a public hearing on the tentative County budget, submitted by the County Executive and the reports submitted by the County Legislature or a committee designated by such body and by the Planning and Capital Projects Committee. At such hearing, any person may be heard for or against the tentative County budget submitted by the County Executive or any item thereof and the reports or any item thereof submitted by the County Legislature or a committee designated by such body and by the Planning and Capital Projects Committee.
(a) 
Board action after hearing. After the conclusion of the public hearing, the County Legislature may strike items of appropriation or anticipated revenues from the tentative budget or reduce items therein, excepting appropriations required by law or for debt service. The Board may add items to or increase items in such budget, provided that such additions or increases are stated separately and distinctly.
(b) 
Return to County Executive. If the budget as passed by the County Legislature contains any such additions, increases and/or decreases, the same shall be presented by the Clerk of the County Legislature to the County Executive not later than the 10th of December, for his/her consideration of such additions, increases, and/or decreases. If the County Executive approves all the additions, increases and/or decreases, he/she shall affix his/her signature to a statement thereof and return the budget and such statement to the Clerk of the County Legislature. The budget, including the additions, increases, and/or decreases, as part thereof, shall then be deemed adopted.
[Amended 5-8-1989 by L.L. No. 2-1989]
(c) 
County Executive veto. The County Executive may object to any one or more of such additions, increases, and/or decreases, and in such case shall append to the budget a statement of the additions, increases, and/or decreases to which he/she objects, with the reasons for his/her objection, and shall return the budget with his/her objections to the Clerk of the County Legislature, who shall present the same to the County Legislature at a meeting to be held no later than the 12th day of December. The County Legislature shall thereupon enter the objections upon its journal and proceed to consider the additions, increases and/or decreases so objected to. If, upon such consideration, 2/3 of all members of the County Legislature vote to approve such additions, increases, and/or decreases, or any of them, the budget with the additions, increases, and/or decreases so approved, together with any additions, increases, and/or decreases not so objected to by the County Executive, shall by resolution be deemed adopted.
[Amended 5-8-1989 by L.L. No. 2-1989]
(d) 
County Executive's failure to act. If a budget with additions, increases, and/or decreases is not returned by the County Executive to the Clerk of the County Legislature with his/her objections on or before the 15th day of December, it shall be deemed adopted, as so modified.
[Amended 5-8-1989 by L.L. No. 2-1989]
(e) 
County Legislature's failure to act. If a budget has not been adopted, as herein provided, on or before the 21st day of December, then the tentative budget as submitted by the County Executive, plus all additions, increases, and/or decreases to which he/she has failed to object, shall be the budget for the ensuing fiscal year.
[Amended 5-8-1989 by L.L. No. 2-1989]
(f) 
Certification of budget. Four copies of the budget as adopted shall be certified by the County Executive and by the Clerk of the County Legislature. One such copy shall be filed in the office of the County Executive and one each in the offices of the Comptroller, the Commissioner of Finance and the Clerk of the County Legislature. The budget as so certified shall be printed or otherwise reproduced and copies shall be made available.
The net County tax requirement, determined by subtracting the total estimated revenues from the total proposed expenditures as set forth in the adopted budget, shall be levied in advance of the start of the fiscal year by the County Legislature on the taxable real property of the several tax districts of the County. The taxes so levied shall include an amount to be known as "reserve for uncollected taxes," which shall be a County charge. The County Legislature shall fix the amount of such reserve at such a sum as it may deem sufficient to produce in cash from the collection of taxes and other revenues during the year, monies required to meet the estimated expenditures of such year; provided, however, that such reserve shall be not less than the face amount of unpaid taxes for the proceeding completed fiscal year.
If during any fiscal year there are available for appropriation (1) revenues received from sources not anticipated in the budget for that year, and (2) revenues received from anticipated sources but in excess of the budget estimates therefor, the County Legislature may make supplemental appropriations for the year, not in excess, however, of such additional revenues. To meet a public emergency affecting life, health or property, the County Legislature may make emergency appropriations. To the extent that there are no available unappropriated revenues to meet such appropriations, the County Legislature may authorize the issuance of obligations pursuant to applicable law.
If at any time during the fiscal year it appears that the revenues available will be insufficient to meet the amounts appropriated, the County Executive shall report to the County Legislature without delay the estimated amount of the deficit, remedial action taken by him/her, and his/her recommendations as to further action. The County Legislature shall take such action as it deems necessary to prevent any deficit. For that purpose it may, by resolution, reduce one or more appropriations; but no appropriation for debt service may be reduced, and no appropriation may be reduced by more than the unencumbered balance thereof or below any amount required by law to be so appropriated; the Legislature may also, if it so desires, authorize borrowing temporarily pursuant to applicable law in an amount not greater than such deficit for such purposes.
The County Executive may, at any time during the fiscal year, transfer part or all of any unencumbered appropriation balance between classifications of expenditures within the same unit of County government. If the County Executive requests in writing, the County Legislature by resolution may transfer part or all of any unencumbered appropriation balance from one County unit to another; but no transfer shall be made from appropriations for debt service, and no appropriation may be reduced below any amount required by law to be appropriated.
(a) 
No County officer, employee, executive unit or other spending agency shall, during a fiscal year, expend, or contract to expend, any money or incur any liability, or enter into any contract which, by its terms, involves the expenditure of money in excess of the amounts appropriated or having been authorized to be borrowed pursuant to the Local Finance Law, by the County Legislature. The unexpended balance of each current appropriation, less the commitments outstanding at the close of the fiscal year for which it was made, shall lapse at the close of such fiscal year and shall be deemed as revenue for the purpose of preparing, during the following fiscal year, the tentative County budget for the ensuing fiscal year pursuant to Item (2) of Subsection (h) of Section 29.04 of this article, and in this respect no assignment of a requisition number or a request by letter or other means to the Comptroller or any other County officer from any unit of County government for the purpose of holding over after the close of such fiscal year any unencumbered balance, or part thereof, of any appropriation shall be construed to be a commitment or the encumbering of any such appropriation; provided that nothing herein contained shall be construed to require the lapsing of appropriations which may or are required to be made for an indefinite period or which include state refunds, allocations or grants applicable to said appropriations pursuant to any other provisions of law; and provided, further, that nothing herein shall be construed to prevent the making of appropriations or contracts for the construction of permanent public improvements or works not to be completed during the fiscal year, or the acquisition of property therefor, or for leases or the establishment of bond or capital accounts, sinking funds or reserve funds and each such appropriation, account or fund shall continue in force until the purposes for which it was made shall have been accomplished or shall have been abandoned. Any contract, verbal or written, made in violation of this section shall be null and void.
(b) 
The County Executive shall maintain control at all times over the expenditures of every unit of County government. For such purposes, the County Executive may, among other things: (1) require, prior to the beginning of any fiscal year, the submission by the head of each unit or authorized agency of revised work programs based on appropriations in the adopted budget for such fiscal year and originally submitted as tentative work programs for such year by the head of each such unit or authorized agency pursuant to Subsection (a) of Section 29.04 of this article; and (2) prescribe quotas and allotments, and no unit, officer, employee or financial activity of the County shall encumber its appropriation in an amount in excess of that allowed by any quota or allotment so prescribed.
The County Legislature, by resolution, may at any time appropriate all or any part of the moneys in the general contingent fund for general County purposes.