N.Y. County Law § 360

§ 360. Adoption of budget; appropriation resolution; tax. 1. After\ncompletion of the public hearing required by section three hundred\nfifty-nine the board of supervisors, by resolution, may further change,\nalter and revise the tentative budget, subject, however, to the\nconditions and restrictions imposed by section three hundred\nfifty-eight.\n 2. The tentative budget as changed, altered and revised shall be\nfinally adopted by resolution of the board of supervisors not later than\nDecember twentieth. Immediately upon the final adoption of the budget,\nthe appropriation resolution as filed with the clerk of the board of\nsupervisors pursuant to section three hundred fifty-six with such\namendments as may be necessary to make it conform to the budget as\nfinally adopted, shall be passed by the board of supervisors. The budget\nas finally adopted and the appropriation resolution as passed shall be\nentered in the minutes of the board of supervisors and printed in the\nannual volume of printed proceedings.\n 3. When the appropriation resolution shall have been passed the board\nof supervisors shall provide for the raising of the taxes required by\nsuch budget in the manner and within the time prescribed by law.\n