§ 362. General budgetary controls. 1. A separate account shall be kept
of each appropriation by the chief fiscal officer. Each such account
shall show the amount appropriated, the amount encumbered but remaining
unexpended, the several amounts expended therefrom and the unencumbered
balance.

2. Whenever any liability of any nature shall be incurred for or by an
administrative unit, the head of such unit shall file in the office of
the chief fiscal officer a written statement signed by him or his
authorized agent setting forth the nature and amount of the liability,
or an estimate thereof if the exact amount is unknown, and the
appropriation against which it is chargeable; provided that the state
comptroller may prescribe, as a part of a uniform system of keeping
accounts for counties, that such written statements need not be filed in
those cases where he shall determine that compliance with the
requirements of this subdivision would be impractical.

3. No expenditure, or contract which in any manner involves the
expenditure of money or the incurring of any pecuniary liability, shall
be made or entered into by any administrative unit, officer or employee,
unless an amount has been appropriated and is available therefor or has
been authorized to be borrowed pursuant to the local finance law. No
fund or appropriation account shall be overdrawn at any time; nor shall
one fund or appropriation account be drawn upon to pay any claim
chargeable to another. Nothing in this subdivision shall prevent the
making of a contract or lease for a term exceeding one year when
authorized by law; nor shall anything in this subdivision require a
county which has entered into a contract or lease for a term exceeding
one year to pay during the current fiscal year any amounts larger than
those which become due and owing during that year under the terms of
such lease or contract.

4. Whenever during a fiscal year it shall appear probable to the
budget officer that the moneys available for such year will be
insufficient to meet the amounts appropriated, he shall forthwith notify
the board of supervisors of this fact, stating the probable amount of
such deficiency in funds. The budget officer may include his
recommendations as to the action which should be taken. The board of
supervisors after such investigation as is deemed necessary may reduce
any appropriation or appropriations by resolution so as to prevent the
making of expenditures in excess of moneys available. Nothing in this
subdivision shall permit the reduction of an appropriation below the
minimum amount required by law to be appropriated, nor shall any
appropriation be reduced by more than the unencumbered balance therein.
This subdivision shall not apply to counties adopting the provisions of
section three hundred seventy-five.