New York Laws
Article 13 - General Provisions
600 - Fiscal Year; County Budget; Tax Levy.

ยง 600. Fiscal year; county budget; tax levy. The fiscal year of the
county shall begin on the first day of January and end with the
thirty-first day of December in each year. Except as otherwise expressly
provided in the alternative form adopted by the county, or the
modification or change of any such form, all provisions of article seven
of the county law, as now in force or hereafter amended, shall continue
to apply to the county. When the county budget shall have been finally
adopted, the board of supervisors shall levy the annual tax in the
manner provided by law.