N.Y. SCC Law § 76

§ 76. Annual appropriations. When the common council shall have\nadopted the final estimate of the board of estimate and apportionment or\nsaid estimate as amended by it, the same shall be entered at large in\nits minutes and become a part of its proceedings. The several sums\nestimated for expenditures therein shall be and become appropriated in\nthe amounts and for the several departments, offices and purposes as\ntherein specified for the said fiscal year. The several sums therein\nenumerated as estimated revenues and the moneys necessary to be raised\nby tax in addition thereto to pay the expenses of conducting the\nbusiness of the city and for the purposes contemplated by this chapter\nand otherwise by law, shall be and become applicable in the amounts\ntherein named for the purposes of meeting said appropriations. In case\nthe revenues received by the city exceed the amount of such estimated\nrevenues named in said annual estimate, or in case there remain any\nunexpended balances of appropriations made for the support of the city\ngovernment or for any other purpose, then such surplus revenues or such\nunexpended balances shall, except as otherwise provided by law, remain\nupon deposit and be included as a part of the estimated revenues for the\nsucceeding year. When any moneys or revenues are received by any\nofficer, board or department of the city, from any source other than by\nmunicipal tax, which are not otherwise appropriated, such moneys or\nrevenues may be used and applied toward and in addition to the funds\nappropriated, as aforesaid, in such manner as in the judgment of the\nboard of estimate and apportionment may be most beneficial to the city.\n