N.Y. Town Law § 104

§ 104. Submission of estimates. 1. The head of each administrative\nunit, except as otherwise provided in section two hundred two-a of this\nchapter, shall submit on or before the twentieth day of September to the\nbudget officer an estimate of revenues and expenditures of such\nadministrative unit for the ensuing year. In towns in Westchester and\nMonroe counties such estimates shall be submitted on or before the\ntwentieth day of October. Estimates shall be submitted in such form and\nshall contain such information as the budget officer shall prescribe.\n 2. If the head of an administrative unit shall fail to submit an\nestimate by the designated date, the budget officer shall forthwith\nprepare the estimate for such administrative unit.\n