The fiscal year for the City of Jamestown shall
commence on January 1 and end on December 31 of each year.
A.
Strategic planning process.
(1)
During the first quarter of each year, the City Council,
with the input of the Strategic Planning and Partnerships Commission
and in conjunction with the City administration, shall engage in a
strategic planning process. The City Council, on or before May 1 of
each year, shall formally submit identified priorities to the Mayor
for consideration during the preparation of the budget.
(2)
By the end of the calendar year, the Mayor shall report
the progress having been made on the strategic plan.
B.
Capital improvement program.
(1)
On or before June 1 of each year, the appointed officers
and department heads of the City of Jamestown shall submit to the
Mayor and City Council a five-year capital improvement program listing
the proposed projects, their description, purpose, and justification,
recommended priority, estimated cost and method of financing and such
other information as the Mayor may deem appropriate. The term "capital
project" shall be defined as set forth in §99-g of the General
Municipal Law and §11.00 of the Local Finance Law.
(2)
Not later than July 1 of each year, the Mayor shall
submit to the Strategic Planning and Partnerships Commission and the
Planning Commission of the City of Jamestown for review and input
a report outlining the requests and his/her opinion regarding their
long-term benefits to the City of Jamestown. Not later than September
1 of each year, each of these Commissions shall submit a written report
of its review to the Mayor and City Council.
C.
Development of operating budget and capital improvement
program.
(1)
On or before July 1 of each year, the Comptroller
shall submit to the Mayor, City Council, appointed officers and department
heads a general statement of the estimated revenues anticipated for
the next fiscal year as well as a detailed statement of the outstanding
bonded indebtedness and other lawful obligations of the City.
(2)
On or before July 1 of each year, the Comptroller
shall furnish to the appointed officers and department heads of the
City of Jamestown forms on which to prepare and set forth estimated
revenues and expenditures of their respective department for the ensuing
fiscal year, exclusive of items that are included in the capital improvement
program.
(3)
Not later than August 1 of each year, the respective
appointed officers and department heads shall submit to the Comptroller
estimated revenues and expenditures of their respective departments
for the ensuing fiscal year, exclusive of items that are included
in the capital improvement program. In the event that an appointed
officer or department head does not submit such data, the Comptroller
shall prepare a budget for the ensuing fiscal year.
(4)
The Comptroller shall review and investigate the estimates.
Upon completion of the review, the City Clerk/Treasurer and the Comptroller
shall prepare a tentative budget and forward it to the Mayor for his/her
review no later than September 1 of each year.
[Amended 2-10-2006 by L.L. No. 2-2006; 8-28-2017 by L.L. No. 1-2017; 11-25-2019 by L.L. No. 1-2020]
(5)
The Uniform System of Accounts prescribed by § 36
of the General Municipal Law shall be followed in reviewing and preparing
the tentative budget.
(6)
Not later than September 25 of each year, the Mayor
shall submit the proposed operating budgets and capital improvement
program to the respective appointed officers and department heads.
D.
Budget submittal and message.
(1)
On or before October 8 of each year, the Mayor shall
submit his/her executive operating budget and capital improvement
program for the ensuing fiscal year to the City Council and file the
same with the City Clerk/Treasurer providing a complete financial
plan of all municipal funds and activities for the ensuing year. The
budget submitted shall be balanced in that total estimated expenditures
do not exceed total estimated revenues. The budget message shall identify
in fiscal terms and in terms of programs, policies, activities and
plans the proposed financial policies of the City of Jamestown for
the ensuing year, describe the important features of the budget, indicate
any major changes in financial policies, expenditures and revenues
from the current year, together with the reasons for the changes,
summarize the City's debt position and include other material the
City Council may request or the Mayor may deem advisable.
[Amended 2-10-2006 by L.L. No. 2-2006; 8-28-2017 by L.L. No. 1-2017; 11-25-2019 by L.L. No. 1-2020]
(2)
The City Council shall review with the Mayor the executive
operation budget and capital improvement program and may change any
items of the executive operation budget and capital improvement program.
The changes shall be balanced in that total estimated expenditures
do not exceed total estimated revenues. The Council shall not amend
any items relating to the City debt, appropriations required to be
made by law, or judgments against the City. The City Council shall
file a report with the City Clerk/Treasurer outlining any amendments
to the executive operation budget and capital improvement program
on or before November 10 of each year. Said amendments shall immediately
be delivered to the Mayor for review.
[Amended 6-20-2005 by L.L. No. 1-2005; 2-10-2006 by L.L. No.
2-2006; 8-28-2017 by L.L. No. 1-2017; 11-25-2019 by L.L. No. 1-2020]
(3)
This submitted executive operation budget and capital
improvement program, with or without amendments, shall become known
as the City Council's budget.
E.
Public inspection and public hearing on budget. On
or before November 20, the City Council shall hold a public hearing
on the City Council's budget and capital improvement program for the
ensuing fiscal year including any proposed amendments. The City Council
shall publish in the official newspaper a summary of the City Council's
budget and a notice stating the times and places where copies of said
budget are available for public inspection and a time and place for
a public hearing on said budget. The notice must be published at least
seven days prior to the public hearing.
[Amended 6-20-2005 by L.L. No. 1-2005]
F.
Adoption of budget.
(1)
On or before December 1 of each year, the City Council
shall vote upon the question of whether to pass the City Council's
budget.
[Amended 6-20-2005 by L.L. No. 1-2005]
(2)
Upon adoption of the City Council's budget, the City
Clerk/Treasurer shall forward same to the Mayor for examination and
consideration. If the Mayor approves the City Council's budget, he/she
shall affix his/her signature to a statement thereof and return the
budget, together with such statement to the City Clerk/Treasurer within
five days of its adoption, Saturdays and Sundays excepted.
[Amended 2-10-2006 by L.L. No. 2-2006; 8-28-2017 by L.L. No. 1-2017; 11-25-2019 by L.L. No. 1-2020]
(4)
If the Mayor objects to the City Council's budget,
or any portion thereof, he/she shall submit a veto statement within
five days to the City Clerk/Treasurer, Saturdays and Sundays excepted.
The City Clerk/Treasurer shall immediately forward a copy of said
veto statement to the City Council.
[Amended 2-10-2006 by L.L. No. 2-2006; 8-28-2017 by L.L. No. 1-2017; 11-25-2019 by L.L. No. 1-2020]
(5)
The City Council, after such veto, may reconsider any or all of the vetoed item(s) and may override said vetoed item(s) by a concurring vote of 2/3 of its membership. If the City Council fails to override said vetoed item(s) by December 15, the budget item(s) in question as presented in the executive operation budget and capital improvement program submitted in accordance with § C-39, Budget, Subsection D(1), shall be deemed adopted.
(6)
If the Mayor fails to approve the City Council’s budget by affixing his/her signature to a statement in accordance with § C-39, Budget, Subsection F(2), or to submit a veto statement in accordance with § C-39, Budget, Subsection F(4), then the City Council’s budget shall be deemed adopted.
[Added 6-20-2005 by L.L. No. 1-2005[1]]
[1]
Editor's Note: This local law also provided
for the redesignation of former Subsection F(6) as F(7).
(7)
The adopted budget for the ensuing fiscal year shall
be balanced in that total estimated expenditures do not exceed total
estimated revenues.
G.
Annual tax levy. The City Council, at the meeting
at which the annual budget is adopted, shall levy on all taxable property
within the City as shown in the annual assessment roll, the amount
required to be raised by tax in the annual budget, and as otherwise
required by law.
H.
Budget amendments. When advised that monies available
for such year will be insufficient to meet the amounts appropriated,
the City Council may reduce any appropriation or appropriations by
resolution so as to prevent the making of expenditures in excess of
monies 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 balance therein less outstanding and unpaid
claims chargeable to such appropriation.
I.
Emergency appropriations. To meet a public emergency
affecting life, health, property or the public peace, the City Council
may, during the year, make emergency appropriations. To the extent
that there are not available any unencumbered or unappropriated revenues
to meet such emergency appropriations, the City Council may authorize
the issuance of budget notes in accordance with the Local Finance
Law.
J.
Budget monitoring. The Comptroller shall submit to
the Mayor and the City Council, within 45 days of the close of the
first, second and third fiscal quarters of the City's fiscal year,
a report summarizing the actual revenues and expenditures for such
quarter as compared to such estimates in the budget. Prior to submitting
the report to the Mayor and the City Council, the Comptroller shall
submit a draft report to the City Clerk/Treasurer for review and comment.
[Amended 2-10-2006 by L.L. No. 2-2006; 8-28-2017 by L.L. No. 1-2017; 11-25-2019 by L.L. No. 1-2020]
A.
Lapse of appropriations. All appropriations shall
lapse at the close of the fiscal year to the extent that they shall
not have been expended or encumbered.
B.
Purchases by competitive bid. All contracts for the
performance of any work and all purchase contracts involving expenditures
in excess of the amounts provided for in General Municipal Law § 103
shall be awarded by competitive bids unless, by a 3/4 vote of the
entire City Council or Board of Public Utilities, it is decided to
be impracticable to secure such articles, supplies, work or materials
by such contract or bids, in which case the City Council or Board
of Public Utilities shall instruct the head of the department involved
to procure such work or purchase such materials, supplies or articles.
The City Council shall also have the power to purchase supplies or
construct improvements by direct municipal supervision without advertising
for bids.
C.
Purchases of supplies.
(1)
Unless otherwise directed by the City Council, the head of each department of the City government shall purchase at the lowest market price all materials, supplies, machinery and equipment used by his/her department, but no head of department shall, however, make any purchase exceeding the amount provided in Subsection B of this section for the competitive bid of purchase contracts without having previously obtained from the City Council consent to make such purchase; nor shall any head of department make any purchase, either below or in excess of said sum, without having first filed a requisition with the Comptroller, stating the article or articles desired to be purchased and the quantity of the same, together with the department or purpose for which the articles or materials purchased are to be used. Upon the presentation of the requisition signed by the head of a proper City department as herein provided, the Comptroller, if in his/her judgment the article or materials to be purchased are necessary and do not exceed in purchase price the limited amount prescribed in this section or the investment or purchase to be made is not in violation of this instrument or the resolutions relating thereto or adopted thereunder by the City Council, shall countersign the said requisition, make a duplicate thereof for filing in his/her office and return the countersigned original to the head of the particular City department desiring to make the aforesaid purchase. When so countersigned and returned, the original requisition shall be the only authority of the head of the department for making the purchase of the supplies or material therein described. The Comptroller shall file with the City Council, on the occasion of the first regular meeting in each month, a report showing the requisitions issued, the department for which they were issued, the articles or materials purchased, from whom and the several amounts paid therefor.
(2)
Each head of department shall, at the first regular
meeting of the City Council in each month, make a written verified
report of all his/her purchases for the preceding month. Such report
shall show, in detail, the articles purchased, from whom and the price
paid for each article.
(3)
The Board of Public Utilities shall make its respective
purchases through its several officers.
(4)
Any supplies or material the purchase of which has
not been heretofore provided for shall be made by the Comptroller
upon requisition. The City Council may from time to time prescribe
the quantity and quality of purchases and make such other regulations
in reference thereto as may seem needful.
D.
Audit and payment of claims.
(1)
Each claim and demand for services rendered or materials
furnished to the City must be presented to the Comptroller within
30 days after the rendition of the last services or the last delivery
of materials charged for therein. Except as provided in Subsection
E(3) and (4) of this section, the Comptroller shall present all claims
to the Finance Committee of the City Council, in writing, along with
a certification that the claim is in proper form, is correctly computed,
that it is legally due and payable, that an appropriation has been
made therefor, and that such appropriation has a sufficient balance
to meet the obligation.
(2)
Claims against the City shall be reviewed by the Finance
Committee of the City Council at least once each month. It shall be
the duty of said Committee to inquire into such claims and report
thereon to the City Council, with its reasons for approval or disapproval
of said claim, and the City Council shall then vote upon the claim.
The City Council shall not pay any claim prohibited by law.
(3)
The Comptroller is authorized to make payments on
claims or demands prior to review and audit by the Finance Committee
and City Council of amounts up to $1,000 or in the event that a claim
or demand offers a discount or incurs a late penalty if not paid by
a date certain and the claim or demand is not received by the Comptroller
in time for presentation to the Finance Committee prior to the expiration
of the date certain. Any payment made pursuant to this subsection
shall be reported to the Finance Committee at its next regularly scheduled
meeting.
(4)
Fixed salaries, debt service, amounts becoming due
on lawful contracts for periods exceeding one year and the compensation
for services of employees or officers regularly engaged at agreed
wages may be paid without prior audit. All payrolls for personal services
rendered by any person other than an elected City officer shall be
certified by the officer or employee having direct supervision to
the effect that services indicated on the payroll were actually performed
by the person or persons mentioned therein.
E.
Independent audit. The City Council shall provide
for an independent annual audit of all municipal funds by a certified
public accountant. It may provide for more frequent audits, as well
as special audits if it deems necessary.
F.
Annual financial report. No later than three months
after the close of each fiscal year, the Comptroller and City Clerk/Treasurer
shall provide to the Mayor and City Council a detailed report of all
revenues, receipts, disbursements and indebtedness for the preceding
fiscal year and other data requested by the Mayor and City Council.
Said report shall include a projection of trends, based upon any material
revenue and expenditure trends or other factors that the Comptroller
reasonably believes may influence the City's finances, probable fiscal
year-end results as compared to the budget; and the impact of such
trends or factors on the following fiscal year and such other future
fiscal years as the Comptroller deems appropriate to consider. The
report shall be placed on file in the office of the City Clerk/Treasurer
for public inspection as well as with the Office of the State Comptroller.
[Amended 2-10-2006 by L.L. No. 2-2006; 8-28-2017 by L.L. No. 1-2017; 11-25-2019 by L.L. No. 1-2020]
G.
Fees charged by City Clerk/Treasurer. The City Clerk/Treasurer of said City of Jamestown shall be entitled to charge and receive for copies and records, searches, certificates and other documents relative to taxes and tax sales the same fees which by law the State Comptroller is now authorized and required to charge therefor. All such fees shall be paid into the City treasury, and a record thereof shall be kept by the City Clerk/Treasurer. The City of Jamestown shall retain all penalties or interest paid on the county tax rolls or bills in return for collecting and handling county taxes prior to the return of such taxes to the county pursuant to § C-45 hereunder.
[Amended 2-10-2006 by L.L. No. 2-2006; 8-28-2017 by L.L. No. 1-2017; 11-25-2019 by L.L. No. 1-2020]
