Section 100.
§ 100. Format of expense budget departmental estimates, preliminary
expense budget, and executive expense budget. a. The expense budget
departmental estimates, the preliminary expense budget, and the
executive expense budget for each year shall consist of proposed units
of appropriation for personal service and proposed units of
appropriation for other than personal service for the ensuing fiscal
year.
b. Each agency head, for the departmental estimates, and the mayor,
for the executive budget, shall submit (i) a statement of the impact of
the proposed units of appropriation on the level of services to be
provided during the ensuing fiscal year and (ii) a written response to
each of the expense budget priorities included in each community
board's statement of budget priorities submitted in accordance with
section two hundred thirty of this charter, including the disposition
of each such priority and a meaningful explanation of any disapprovals
contained in such estimates or budget.
c. Each proposed unit of appropriation shall represent the amount
requested for personal service or for other than personal service for a
particular program, purpose, activity or institution; provided, however,
that a single unit of appropriation for personal service or a single
unit of appropriation for other than personal service may represent the
amount requested for more than one particular program, purpose, activity
or institution if the council has adopted, on the recommendation of the
mayor, or if the council has adopted on its own initiative and the mayor
has approved, a resolution setting forth the names, and a statement of
the programmatic objectives, of each program, purpose, activity or
institution to be included in such a single unit of appropriation.
Copies of such resolutions must be included as an appendix to any
preliminary budget, executive budget, and adopted budget to which they
apply. If, in accordance with such a resolution, a proposed unit of
appropriation for other than personal service shall represent the total
amount requested for other than personal service for more than one
proposed unit of appropriation for personal service, the amount of such
unit of appropriation for other than personal service which is allocable
to each unit of appropriation for personal service shall be set forth
for informational purposes at the end of each such unit of appropriation
for personal service. If, in accordance with such a resolution, a
proposed unit of appropriation for personal service shall represent the
total amount requested for personal service for more than one proposed
unit of appropriation for other than personal service, the amount of
such unit of appropriation for personal service which is allocable to
each unit of appropriation for other than personal service shall be set
forth for informational purposes at the end of each such unit of
appropriation for other than personal service.
d. Each proposed unit of appropriation contained in the departmental
estimates, the preliminary expense budget and the executive expense
budget shall be accompanied by a statement of the programmatic
objectives of the program, purpose, activity or institution involved.
e. Each proposed unit of appropriation contained in the departmental
estimates and the executive budget shall be supported by line items
showing how the total amount of such unit is determined.
f. The departmental estimates shall be in such form and contain such
further information as may be required by the mayor or by law and shall
be public records which shall at all reasonable times be open to public
inspection.
g. For each city agency that has local or borough service districts
within community districts and boroughs, the departmental estimates and
the executive budget, where practicable, shall contain a statement of
proposed direct expenditures in each such service district for each
requested unit of appropriation.
h. The departmental estimates and the executive expense budget shall
include a contract budget prepared in accordance with the provisions of
section one hundred four.
Section 101.
§ 101. Preliminary expense budget. The preliminary expense budget
shall contain proposed expenditures and a forecast of revenues for the
ensuing fiscal year, including, for each tax revenue source which
represents five percent or more of the total forecast of tax revenues, a
detailed statement of the methodology and assumptions used to determine
the forecast of revenues estimated to be received from such source in
sufficient detail to facilitate official and public understanding of the
manner in which such forecasts are made, shall indicate proposed units
of appropriations for personal service and for other than personal
service, shall include a financial plan for the city for the four
ensuing fiscal years (of which the first year is the year for which such
preliminary expense budget is being prepared), consistent with section
two hundred fifty-eight, with the amounts estimated to be available for
discretionary increases, as defined in section one hundred two, in such
years, shall include the departmental estimates of agency expenditures
for the ensuing fiscal year pursuant to section one hundred together
with proposed sources of revenue for each unit of appropriation
specified therein and shall present a plan to ensure balance between the
expense and revenue budgets during the ensuing fiscal year.
Section 102.
§ 102. Expense budget borough allocations. a. Definition. The term
"discretionary increases" as used in this section shall mean an amount
equal to the total amount of general fund expenditures of city funds and
state and federal funds over which the city has substantial discretion
proposed to be made in the ensuing fiscal year for all purposes other
than debt service minus the sum of the following items as certified by
the mayor, including related fringe benefits:
(1) all such proposed expenditures which are necessary to continue to
operate current programs and provide current services at the levels at
which they were authorized to be operated or provided, pursuant to the
expense budget for the current year as adopted in accordance with
section two hundred fifty-four and two hundred fifty-five or at levels
not exceeding such levels;
(2) all proposed increases in such expenditures for current programs
or services which are projected to be necessary to accommodate projected
increases in the caseload of current programs or to accommodate a
portion of such projected increases;
(3) all proposed increases in such expenditures for current programs
or services which are projected to be necessary as a result of federal,
state or local laws or judicial decisions which require increases in
benefit levels, service levels, or similar matters;
(4) all proposed increases in such expenditures for new programs or
new services required by federal, state or local law to be initiated
during the ensuing fiscal year; and
(5) all proposed expenditures, in excess of the expenditures
specified in paragraph one of this subdivision, which are necessary to
continue to operate current programs and provide current services at the
levels at which they are currently authorized to be operated or provided
pursuant to the expense budget for the current year as modified in
accordance with section one hundred seven, excluding the portion of such
excess which is attributable to budget modifications adopted in
accordance with such section which were not necessary to (i) continue to
operate programs and provide services at the level at which they were
authorized in the expense budget for the current year as initially
adopted, (ii) accommodate actual but unanticipated caseload increases in
such programs, or (iii) accommodate actual but unanticipated increases
in spending of the types referred to in paragraphs three and four of
this subdivision, and excluding that portion of any expenditure increase
which was financed by a decrease in any appropriations originally
included in the executive expense budget for the current year to pay for
a discretionary increase.
b. Borough allocation. Five percent of the total amount of the
discretionary increases which the mayor includes in the executive
expense budget for the ensuing fiscal year shall be allocated among the
boroughs by a formula based on factors related to population and need
and shall be known as the expense budget borough allocation. Such
formula shall be established by local law, but in any fiscal year for
which no such local law is effective, such expense budget borough
allocation shall be allocated among the boroughs on the basis of the
average of (i) each borough's share of the total population of the city,
(ii) each borough's share of the total population of the city below one
hundred twenty-five percent of the poverty level, and (iii) each
borough's share of the total land area of the city. Such a borough
allocation shall be reduced by any amounts necessary, in excess of the
amounts available pursuant to section one hundred two-a, to pay for the
operating costs, as certified in accordance with the provisions of
subparagraph a of paragraph one of subdivision c of section two hundred
eleven, of capital project constructed with funds recommended for
appropriation by the borough president in accordance with the provisions
of section two hundred eleven.
c. Preliminary borough allocations; initial borough president
notification. Concomitantly with the submission of the preliminary
expense budget, the mayor shall inform each borough president of the
portion of the executive expense budget for the ensuing fiscal year and
for the three subsequent fiscal years that, pursuant to the formula
required by subdivision b of this section, would be allocated to each
borough if the amount of the discretionary increases for the ensuing
fiscal year and for the three subsequent years were the same as the
amounts projected by the mayor, in accordance with section one hundred
one, to be available for such purposes in such years. The amount of
such portion shall be known as the preliminary expense budget borough
allocation.
d. Borough president proposals. Each borough president, during the
consultations required by section two hundred forty-four, shall submit
to the mayor, in such form as the mayor shall prescribe, proposed
appropriations for the expense budget not exceeding such borough's
allocation of the expense budget borough allocation as certified by the
mayor to the borough presidents during such consultations. The timing
of such certification shall allow sufficient time for such consultations
and for meeting the deadlines established by section two hundred
forty-nine. The mayor shall include such proposed appropriations
without modification in the executive expense budget in accordance with
the provisions of subdivision two of section one hundred three;
provided, however, that the mayor may also include such comments and
recommendations relating to such proposed appropriations as the mayor
may deem proper.
Section 102-a.
§ 102-a. Capital budget borough allocation expense budget
contingencies. An amount equal to nine tenths of one percent of the
cost of capital projects constructed with funds recommended for
appropriation in accordance with the provisions of section two hundred
eleven, shall be available to provide for the expense budget
requirements of such capital projects.
Section 103.
§ 103. Contents of the executive expense budget. a. There shall be
included in the budget:
1. Units of appropriation, prepared according to section one hundred,
in such amounts and upon such terms and conditions as may be determined
by the mayor. Such appropriations shall include:
(a) The amounts required by law to be appropriated to the several
sinking funds as certified by the comptroller.
(b) The amount required to pay the interest and principal of city
obligations as certified by the comptroller.
(c) An amount, as certified by the comptroller, equal to the average
of all expenditures during each of the five preceding fiscal years for
the payment of the expense of the removal of snow and ice, exclusive of
salaries and wages of regular employees of the city except for overtime
work and for work on Sundays and holidays, and exclusive of the purchase
of equipment.
(d) The several amounts which are payable from sources other than the
real estate tax levy, provided however that amounts appropriated
pursuant to chapter nine of this charter which are allocable to a
particular program, purpose, activity or institution, shall be included
for informational purposes only.
(e) Such other amounts as may be required by law.
(f) Such amounts as shall be determined in the manner provided in
this chapter to be necessary to pay the expenses of conducting the
business of the city for the ensuing fiscal year and for other lawful
public purposes.
(g) A reserve for unanticipated contingencies.
2. The proposed appropriations submitted by the borough presidents in
accordance with section one hundred two.
3. An identification of the proposed appropriations, being proposed,
by agency and project type and, within project type, by personal service
and other than personal service, for the maintenance of all major
portions of the capital plant, as such terms are defined in subdivision
a of section eleven hundred ten-a.
4. The terms and conditions under which appropriations shall be
administered.
b. All such units of appropriation and other amounts shall be set
forth without deduction of revenues from any source except as otherwise
provided by law.
Section 104.
§ 104. Contract budget. a. Each contract budget shall set forth by
agency each major category of contractual services and each multiple
purpose category of contractual services for which appropriations are
being proposed.
b. Each agency head for the departmental estimates, the mayor for the
executive budget, and the council for the adopted budget by a resolution
adopted with the budget, shall certify that each major category of
contractual services is presented as such and that no multiple purpose
category contains a major category of contractual services.
c. For purposes of this section
1. the term "major category" shall mean:
(a) a programmatic category related to a major service provided by the
agency or a major responsibility of the agency regardless of dollar
amount; or
(b) a programmatic category related to a particular state or federal
requirement; or
(c) a subcategory of those categories set forth in subparagraph a or b
of this paragraph where the dollar amount constitutes a major commitment
of city funds; or
(d) a category established by the council as a major category pursuant
to subdivision f of this section; or
(e) a category certified by the mayor as a major category.
2. the term "multiple purpose category" shall mean:
(a) groupings of contractual services for related purposes, none of
which individually constitute a major category, but which together
facilitate public understanding of contractual spending provided by an
agency; or
(b) a grouping of unrelated contractual services, which individually
do not constitute a major category, and which are not appropriately
grouped with other contractual spending of the agency.
3. the term "contractual services" shall mean technical, consultant or
personal services provided to the city through contracts.
d. Major categories. Each major category of contractual services shall
be accompanied by a detailed description of the programmatic objectives
of the category, the number of contracts estimated to be included in the
category and the proposed appropriations for that category.
e. Multiple purpose categories. All other contractual services shall
be aggregated in multiple purpose categories. Each multiple purpose
category shall be accompanied by the number of contracts estimated to be
included in the category and the supporting schedules identifying the
purposes and amounts involved in sufficient detail to allow the council
to certify that the category does not contain major categories of
contractual services.
f. Change of categories. The council may alter any category in the
contract budget submitted by the mayor, or change any terms and
conditions of it. The mayor shall provide sufficient information and
technical assistance to allow the council to certify each category as a
major or multiple purpose category. The mayor may disapprove any
alteration by the council. The mayor's disapproval may be overridden by
a two-thirds vote of all of the members of the council.
g. Adoption of contract budget. The council may increase, decrease,
add or omit any amount in the contract budget as submitted by the mayor,
or change any terms and conditions of the amount in that category. The
mayor may disapprove any increase or addition to the amounts in the
categories, or any change in any term and condition of the contract
budget. The mayor's disapproval may be overridden by a two-thirds vote
of all of the members of the council.
h. Modification of terms and conditions. All spending for contractual
services shall be in accordance with the terms and conditions of the
contract budget as adopted; provided, however, that during any fiscal
year the mayor shall notify the council of any proposed modification of
such a term or condition. Within thirty days of the first stated meeting
of the council following the receipt of such notice, the council may
disapprove the proposed notification.
Section 105.
§ 105. Appropriations for goods, services or construction.
Appropriations for the procurement of goods or services or the provision
of services, utilities, or facilities by the department of citywide
administrative services for other agencies and institutions in
accordance with the authority of the department of citywide
administrative services under the provisions of this charter shall be
made to the department of citywide administrative services but shall be
segregated under the name of the agency or institution for which they
are intended and shall be considered and accounted for as appropriated
for such agency or institution. Nothing herein contained shall prevent
the designation of part of such appropriations as a general stores
account or under other appropriate designation to enable the department
of citywide administrative services to maintain a stock in anticipation
of requirements or to provide services, utilities or facilities for
joint use by more than one agency or institution.
Section 106.
§ 106. Expense budget administration. a. Except as otherwise
provided by law, no unit of appropriation shall be available for
expenditure by any city agency until schedules fixing positions and
salaries and setting forth other expenses within the units of
appropriation are established pursuant to the adopted budget, the
administration of which is subject to the provisions of this chapter,
the civil service law, and other applicable law.
b. The mayor shall establish and may modify for each agency (1)
quarterly spending allotments for each unit of appropriation and (2)
aggregate position and salary limits for each unit of appropriation,
which shall be made available for public review upon adequate notice.
No agency shall expend any sum in excess of such quarterly spending
allotments, or exceed aggregate position and salary limits. The mayor
may set aside specified sums as necessary reserves which shall not be
included in the quarterly spending allotments until released by the
mayor. Each agency shall administer all monies appropriated or
available for programs and purposes of the agency in accordance with
quarterly allotment plans proposed by the agency and approved or
modified by the mayor. Each such plan shall set forth by units of
appropriation for the quarter of the fiscal year during which it is to
remain in effect: (1) rates of expenditures for personal services and
other than personal services; (2) ceilings on the total number of
uniformed, civilian and pedagogical employees; and (3) the total amount
of funds to be spent or committed by the agency during such quarter.
c. The mayor shall keep informed, during the course of each fiscal
year, of the progress of expenditures and the receipt of revenues, and
it shall be the duty of all agencies, when requested by the mayor, to
supply all information needed for this purpose.
d. The mayor may assume direct responsibility for the administration
of the schedule required to be filed by the agency head pursuant to
subsection a of this section when in the mayor's judgment the fiscal
condition of the city so requires or when an agency (1) is expending
funds in excess of the quarterly spending allotments or (2) is otherwise
not complying with spending allotments or aggregate position and salary
limits or (3) is not maintaining adequate accounts pursuant to
requirements of this charter.
e. Whenever the mayor determines, pursuant to the provisions of this
charter or other relevant statutes, that the full amount of any
appropriation should not be available for expenditure during the fiscal
year, the mayor shall notify the council of such determination and the
implications and consequences of those impoundments for service levels
and programmatic goals affected. The mayor shall respond in writing to a
request by the council for an explanation of why an appropriation should
not be expended.
f. 1. Within thirty days of the adoption of the executive expense
budget, the head of each agency responsible for one or more of the
services listed in paragraph four of this subdivision shall submit to
each borough president, a plan for the allocation within the borough of
the personnel and resources appropriated for each such service in the
borough.
2. Within thirty days of receiving such a plan, the borough president
may propose a reallocation of the personnel and resources within the
borough. Such proposed reallocations shall be implemented by the agency,
unless the head of the agency objects, in writing, to the borough
president. If such an objection is submitted, the borough president may
submit a revised reallocation proposal to the agency head which shall be
implemented by the agency head provided that no such modification may
increase or decrease the personnel or resources allocated to any
community district for such service by more than five percent.
3. If, during the course of the fiscal year, however, a material
reallocation of personnel or resources within a borough is anticipated
by an agency head to be necessary for any of the services listed in
subdivision four, the agency head shall consult with the borough
president prior to the implementation of any such reallocation.
4. The services covered by this subdivision shall include the
following services and any additional services identified for this
purpose by the mayor: local parks services, street cleaning and refuse
collection, housing code enforcement, highway and street maintenance and
repair, sewer maintenance and repair, and the maintenance of public
buildings by the department of citywide administrative services.
Section 107.
§ 107. Budget modification. a. Subject to the quarterly spending
allotments and aggregate position and salary limits established
pursuant to section one hundred six, and to other applicable provisions
of this charter, of the civil service law and of other law, changes in
schedules, within units of appropriation, may be made by the head of
each agency. Any such changes shall be reported to the mayor and the
comptroller before the effective date thereof, and shall be made
available for public inspection under reasonable terms and conditions.
b. The mayor during any fiscal year may transfer part or all of any
unit of appropriation to another unit of appropriation, except that when
any such transfer (1) shall be from one agency to another or (2) shall
result in any unit of appropriation having been increased or decreased
by more than five per cent or fifty thousand dollars, whichever is
greater, from the budget as adopted for such unit of appropriation, the
mayor shall notify the council of the proposed action. Within thirty
days after the first stated meeting of the council following the receipt
of such notice, the council may disapprove the proposed action;
provided, however, that the mayor may recommend such a transfer if it is
related to an appropriation included in the budget pursuant to section
one hundred two only with the concurrence of the relevant borough
president; and a borough president may make such a recommendation with
regard to such an appropriation if it is concurred in by the mayor and
does not include a reduction in an appropriation other than one included
in the budget pursuant to section one hundred two on the recommendation
of such borough president. Written notice of any transfer pursuant to
this subdivision shall be given to the comptroller and shall be
published in the City Record as soon as possible after such transfer.
c. The provisions of this section shall not be deemed to authorize
any transfer from appropriations required by law.
d. The council may during any fiscal year transfer part or all of any
unit of appropriation within the council appropriation to any other
council unit of appropriation for any of its programs or projects or for
any other purpose, solely by adoption of a council resolution. Each
such transfer shall be published in the City Record and written notice
thereof shall be given to the mayor and to the comptroller not less than
ten days before the effective date thereof.
e. The procedures and required approvals pursuant to sections two
hundred fifty-four, two hundred fifty-five, and two hundred fifty-six,
without regard to the dates specified therein, shall be followed in the
case of: (1) any proposed amendment to the budget respecting the
creation of new units of appropriation; or (2) the appropriation of new
revenues from any source except for revenues from federal, state or
private sources in regard to the use of which the city has no
discretion; provided, however, that the mayor shall give notice to the
council of the receipt and proposed utilization of any such revenues; or
(3) the proposed use by the city of previously unappropriated funds
received from any source. Any request by the mayor respecting an
amendment to the budget that involves an increase in the budget shall be
accompanied by a statement of the source of current revenues or other
identifiable and currently available funds required for the payment of
such additional amounts.
Section 108.
§ 108. The council shall be required to publish quarterly accountings
of its actual and planned expenditures, in sufficient detail to indicate
the positions and their purposes which have been funded, as well as the
activities and categories of materials and supplies purchased.
Section 109.
§ 109. General fund. All revenues of the city, of every
administration, department, board, office and commission thereof, and of
every borough, county and other division of government within the city,
from whatsoever source except taxes on real estate, not required by law
to be paid into any other fund or account shall be paid into a fund to
be termed the "general fund."
Section 110.
§ 110. Expenditure reports. Any public or private agency, authority,
corporation, board or commission which receives city funds and is not
otherwise subject to the requirements of section one hundred six of this
chapter shall submit quarterly reports of the expenditure of such funds
to the mayor in such form and detail as the mayor may prescribe.
Section 111.
§ 111. Self-dealing among members of the governing boards of
charitable institutions. a. Any charitable institution which receives
any payment from the New York city charitable institutions budget shall
pass and implement by-laws which will:
1. Require disclosure to the agency responsible for the administration
of charitable institutions budget and approval by such agency of the
material terms of any contract or transaction, direct or indirect,
between an institution and any member of its governing board, any
partnership of which he or she is a member or any corporation in which
he or she holds ten per cent or more of the outstanding common stock.
2. Preclude any member of the governing board of any institution from
sharing, participating or benefiting, directly or indirectly, in the
proceeds from any contract or transaction entered into between the
institution and any third party unless such participation or benefit has
been approved in advance by the agency and the governing board of the
institution has approved the transaction by a two-thirds majority
excluding the vote of member to be benefited.
3. Require each member of its governing board to submit to the agency
each year a disclosure statement including such member's name, home
address, principal occupation and business interests from which such
member or such member's spouse or domestic partner received income equal
to or greater than ten per cent of their aggregate gross income during
the previous year.
b. At the discretion of the agency, any payment or any portion of any
payment may be withheld from any institution which has failed to pass
and implement such by-laws.
To the extent possible under law, Friends of Devin Balkind for Public Advocate has waived all copyright and related or neighboring rights to New York City Administrative Code. This work is published from: United States.
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