N.Y. Second Class Cities Law § 71

§ 71. Board of estimate and apportionment. There shall be a board of\nestimate and apportionment, which shall consist of the mayor,\ncomptroller, corporation counsel, president of the common council, and\nthe city engineer, except that when the number of subordinates, or the\nsalaries thereof, in the department of any of the members of the said\nboard are to be fixed and determined, the treasurer shall temporarily\ntake the place of the member whose number of subordinates, or the\nsalaries thereof, is under consideration, for the purpose of fixing such\nsalaries or number of subordinates, and for that purpose alone. The\nmembers of the board shall meet upon the call of the mayor, or as\ndirected by the board. The mayor shall be president of the board and the\ncity clerk shall act as secretary thereof. The secretary shall keep a\njournal of all of the proceedings of the board.\n