In accordance with ordinances of the Council and general provisions of law, accurate and concise records shall be kept of all moneys, funds, and property received by the City and the disbursement thereof; of the funded debt, its maturities, and various purposes and accounts for which issued; of all funds and accounts for which money is raised by taxation or special assessment; and, generally, of all financial activities of the City, all of which shall conform so far as practicable to approved municipal accounting systems. The City Manager shall prescribe rules and regulations covering and controlling such systems of records and accounting.
The Council shall prescribe and establish a system of examination and audit of all claims against the City arising out of contract, express or implied; no such claim against the City, except for a fixed salary, compensation of officers or employees in any department, or for principal or interest on bonded debt, shall be paid unless a claim therefor shall have been prepared and audited, or approved by the Council. No costs shall be allowed in any judgment recovered against the City on a claim arising out of contract, express or implied, unless such claim shall first have been presented to the Council, or for audit, at least 30 days before the commencement of an action.
The City's fiscal year shall begin on the first day of July in each year.
A. 
Annual estimate of revenue and expenditure. On or before the first day of May in each year, all heads of departments and officers shall furnish to the City Manager estimates in writing of the probable amount of revenue and expenditures in their respective departments or offices for the next fiscal year.
B. 
Preparation of budget.
(1) 
On or before the first day in June in each year, the City Manager shall prepare an estimate or proposed budget for the City of such fiscal year, which estimate, or proposed budget, shall show, so far as ascertainable:
(a) 
The probable revenue to the City from all sources;
(b) 
The amount needed for conducting the business and affairs of the City in its various departments and offices; for the various purposes contemplated either by this Charter or by other provisions of law in relation to cities, including a sum for contingent expenses; and for the payment of the principal and interest of all bonded indebtedness of the City falling due during the year;
(c) 
The amount deemed necessary to be raised by tax;
(d) 
The amount estimated to provide a reserve for all uncollected City real property taxes, such amount to be not less than the principal amount of City real property taxes as levied by the Council for the last completed fiscal year and remaining uncollected at the end of such year, including the amount of such City taxes on real property sold to the City for such City taxes but not redeemed at the end of such last completed fiscal year.
(2) 
After he or she has made such estimate, he or she shall submit it in writing with such reasons for it in detail as he or she may have to give the Council, which shall order a public hearing thereon.
C. 
Public hearing; modification; adoption. After publication of notice of such hearing, the Council shall, at the time appointed, hear any taxpayer who wishes to be heard in reference thereto, and, after such hearing, it may adopt such estimate as is submitted to it or increase, diminish, reject or otherwise modify or amend the same, except as to that part relating to the City debt, and adopt the estimate as so modified or amended. When it shall have adopted such estimate, as presented or amended, the same shall be entered at large in its minutes and published in its proceedings, and the several sums in such final estimate so adopted shall be and become appropriated for the several departments, offices, purpose and indebtedness named in the estimate for the ensuing fiscal year and may be disbursed by the heads of the several departments, subject to the approval of the City Manager when so required. Such estimate shall be known as the "City tax" budget.
D. 
Levy; payment date of City tax. The several amounts therein named shall be levied, assessed, and extended upon the assessment rolls for the year and raised by tax upon the real and personal property liable to taxation in the City, according to the valuations thereof as fixed in such rolls, at the time and in the manner herein provided or permitted. Such amount, or tax, when so levied, assessed and extended, shall be known as "City tax" and shall be due and payable on the first day of July in each year.[1]
[1]
Editor's Note: Original §§ 37 and 38, which immediately followed this subsection and provided for the collection of a school tax, were repealed by L. 1953, c. 878.
A. 
County Legislature to determine tax; delivery of resolution. The County Legislature of the County of Cayuga shall in each year equalize the amount of the City assessment rolls, as certified by the City Clerk to its Chairman or Clerk, as herein provided, with those of other towns of the county, as required by law, and shall by resolution adopted on or before the 15th day of December in each year ascertain and direct the amount of tax to be levied, assessed and raised in the City of Auburn for state, county and other lawful purposes within the control of the County Legislature and shall cause a duplicate copy of such resolution to be certified by its Chairman and Clerk, under the Seal of the county, and to be delivered to the City Clerk not later than the 15th day of December in each year.
B. 
Levy by Council. The City Clerk shall present the same to the Council at its next meeting. The Council shall thereupon direct that the amount required by such resolution be levied and extended on the assessment rolls for that year by the Clerk, as herein provided. Such amount shall be known as the "county and state tax" budget for the City and shall be levied, assessed, extended on the assessment rolls for the year and raised by tax upon the real and personal property liable to taxation in the City according to the valuations thereof as fixed in said rolls, at the time and in the manner herein provided.
C. 
Payment date. Such amount, or tax, when so levied, assessed and extended, shall be known as the "county and state tax" and shall be due and payable on the first day of March in each year.
The Council may by ordinance provide and permit moneys, except water moneys, funds and accounts, to be transferred from one fund or account to another. No fund, account or appropriation as fixed by the City tax budget shall be overdrawn.[1]
[1]
Editor's Note: Original § 41, which immediately followed this section and provided for the advance of funds to the Board of Education, was repealed by L. 1953, c. 878.
In case there is a surplus in the aggregate of revenue estimated in the City budget, such surplus shall be included with estimated revenues in the next budget, if ascertainable at the time such budget is prepared.
[Added 5-4-1989 by L.L. No. 1-1989]
The City Council may, by resolution adopted by four affirmative votes, sell, convey, exchange, grant or release any City real estate or any franchise belonging to or under the control of the City, apply such real property for a period not to exceed 40 years at public or private sale, and grant rights or interests in, over, under and across any real property in which the City has any right, title or interest, for such consideration and upon such terms and conditions as the City Council may deem proper.