N.Y. County Law § 374

§ 374. Budget message. Where the board of supervisors of a county, by\naction taken pursuant to section three hundred seventy-six, provides\nthat this section shall apply to such county, there shall be filed with\nthe tentative budget a budget message explaining the main features of\nthe tentative budget and a general summary thereof, with supporting\nschedules which shall exhibit the aggregate figures of the tentative\nbudget in such manner as to show a balanced relationship between the\ntotal estimated expenditures and the total estimated income for the\nensuing fiscal year, and which shall compare these figures with the\nactual receipts and expenditures for the last completed fiscal year and\nthe appropriations for the current fiscal year. The budget message shall\ncontain such additional information or comments as are deemed advisable\nby the budget officer, or as the board of supervisors, from time to\ntime, may require by resolution.\n