N.Y. CNT Law § 373

§ 373. Capital program. 1. Where the board of supervisors of a county,\nby action taken pursuant to section three hundred seventy-six, provides\nthat this section shall apply to such county, the budget officer shall\ncause to be prepared for inclusion in the tentative budget a recommended\ncapital program covering capital projects, if any, to be acquired or\nconstructed during the ensuing fiscal year. Such program shall be\narranged in such manner as to set forth clearly:\n (a) The estimated expenditures for each capital project for the\nensuing fiscal year and in the case of a capital project not to be\ncompleted during the ensuing fiscal year, the estimated amount to be\nexpended therefor after the close of such year; and\n (b) The proposed method of financing such capital program, separately\nindicating the amount of each project proposed to be financed by direct\nbudgetary appropriation and the amount of each project proposed to be\nfinanced by the issuance of obligations, showing the proposed types of\nobligations together with the periods for which they are proposed to be\nissued.\n 2. There shall be included in the budget message, if any, a general\nsummary showing the capital requirements for the ensuing fiscal year and\nsuch comments and recommendations with respect to the capital program as\nthe budget officer may deem advisable.\n 3. At any time after the adoption of the budget the board of\nsupervisors by the affirmative vote of two-thirds of its total\nmembership may amend the capital program contained therein by adding,\nmodifying or abandoning projects. No capital project shall be authorized\nor undertaken unless included in the budget as adopted or amended.\n