N.Y. County Law § 356

§ 356. Appropriation resolution. The budget officer shall file with\nthe tentative budget and the budget message, if any, a proposed\nappropriation resolution referring to the tentative budget and making\nprovision for the conduct of the county government for the ensuing\nfiscal year. The appropriations set forth in such proposed resolution\nshall be classified by funds and administrative units and shall indicate\nthe character and object of expenditure, in accordance with the format\nprescribed by the State Comptroller as part of a uniform system of\naccounts for counties.\n