N.Y. County Law § 358

§ 358. Revision of tentative budget. 1. After the filing of the report\nof the committee designated or created to review the tentative budget or\nafter the expiration of the time prescribed for the filing of such\nreport, the board of supervisors, by resolution, may change, alter and\nrevise the tentative budget, provided that:\n (a) The statement of the amount estimated for any object or purpose\nfor which an appropriation is required to be made by law shall not be\nreduced below the minimum so required.\n (b) The board of supervisors shall enter in its minutes a statement of\nthe basis for any increase in or addition of any statement of estimated\nrevenues.\n 2. If the board of supervisors shall make any change in the tentative\nbudget, provision shall be made that the total estimated revenues\ntogether with the amount of taxes to be levied shall equal the total\nestimated expenditures.\n