N.Y. SOS Law § 93

§ 93. Provisions for financing home relief. 1. Definitions. When\nused in this section:\n (a) Home relief means home relief as defined in section one hundred\nfifty-seven and also includes all administrative expenses of home\nrelief.\n (b) Local share of home relief means the total cost or estimated cost\nof home relief after deducting the amount or the estimated amount of\nstate aid received or to be received therefor under the then existing\nlaw and rules.\n (d) City means any city responsible for the administration of home\nrelief.\n 2. Estimates and appropriations. Each county, city and town shall\nmake an annual estimate and appropriation of the total amount required\nfor the fiscal year for home relief in accordance with this article.\nSuch estimates shall show not only the total amount so required, but the\nestimated state aid to be received, and the estimated local share of\nhome relief.\n 3. Additional appropriations to supply deficiencies in the annual\nappropriations. Should the sum or the aggregate of the sums\nappropriated or amounts available and authorized to be expended in any\ncounty, city or town be less than the amount required in any year for\nhome relief, supplemental appropriations may be made from time to time,\nand in that case not less than the same percentage of the local share of\nhome relief included in such supplemental appropriations may be raised\nby taxes levied for the next fiscal year as would have been raised by\ntaxes for the current fiscal year if the amount of supplemental\nappropriation had been contained in the annual appropriation for the\ncurrent fiscal year.\n 6. County taxes. County taxes for the payment of obligations and\ninterest thereon, issued for home relief shall be a charge upon the\nentire county but shall be levied in the first instance against all the\ntaxable property in the territory in which the county public welfare\ndistrict is responsible for the administration of such home relief.\n 8. Notwithstanding any inconsistent provision of this section, until\nthe commencement of the fiscal year in any county, city or town next\nfollowing December first, nineteen hundred forty-six, the local share of\nthe cost of home relief in any year, in lieu of being raised by tax, may\nbe paid from any other funds available, provided, however, no monies\nshall be borrowed to pay the cost of home relief.\n