N.Y. Alternative County Government Law § 600

§ 600. Fiscal year; county budget; tax levy. The fiscal year of the\ncounty shall begin on the first day of January and end with the\nthirty-first day of December in each year. Except as otherwise expressly\nprovided in the alternative form adopted by the county, or the\nmodification or change of any such form, all provisions of article seven\nof the county law, as now in force or hereafter amended, shall continue\nto apply to the county. When the county budget shall have been finally\nadopted, the board of supervisors shall levy the annual tax in the\nmanner provided by law.\n