Important Notice: The information contained on this page is for Informational Purposes and is not legal advice. The information as displayed may not be up to date. Please speak directly with an attorney if you need legal advice or guidance. This is an Attorney Advertisement. See disclaimer below.
Nassau County Criminal Attorneys and Lawyers
CHAPTER I-a
LOCAL LAWS
CHAPTER II
EXECUTIVE
CHAPTER III
BUDGET Nassau County
Title A In General
Section 3-1.0 Fiscal year.
3-2.0 Cash basis fund.
3-2.1 Funds for reserves for uncollected taxes.
3-3.0 Payment of bills of district superintendents.
3-4.0 Appropriation for the advancement of aviation.
3-4.1 Appropriation for the observance of Memorial Day.
Title A
In General
§ 3-1.0
Fiscal year.
a. The fiscal year of the County shall commence on the first day of January in each year and shall
terminate at midnight on the ensuing thirty-first day of December except that the fiscal year
commencing on January 1, 1995 shall terminate on September 30, 1995.
b. Pursuant to Nassau County section 302-a of chapter 879 of the laws of 1936 providing for an alternative form of government for certain counties, the County shall have an extended tax year commencing October 1,
1995 and ending December 31, 1996. Thereafter beginning January 1, 1997 the fiscal year of the
County shall begin on January 1, 1991 and ending on December 31, 1997 and run from January first to
December thirty-first thereafter. All such powers normally granted to various county departments
regarding the County budget and funds including but not limited to the Nassau County treasurer's ability to transfer monies from fund to fund during the period October 1 1995 through December 31, 1996 shall remain in effect subject to review and approval at the discretion of the Nassau County Board of Supervisors. Any transfers of funds approved by the Board of Supervisors In the period October 1, 1995 through December 31, 1996 shall not be restricted to months indicated in subdivision c of section 3-2.0 of this code. All other
provisions of such section 3-2.0 shall be in full force and effect during the period October 1, 1995
through December 31, 1996 and shall remain in effect fully thereafter beginning the next ensuing
county fiscal year starting January 1, 1991.
(Amended by L. 1995 Ch. 14, in effect March 16, 1995.)
§ 3-2.0 Nassau County
Cash basis fund.
a. The "cash basis fund" heretofore established for the purpose of enabling the County to finance its
current expenditures prior to the receipt of taxes and other revenues authorized to be levied or raised
therefore, is hereby continued.
b. The moneys held in such fund shall be segregated from all other moneys of the County and may be
deposited as in the case of other county funds. Such moneys shall not be invested or used for any
Nassau County Criminal Attorneys and Lawyers
purpose except as hereinafter provided.
c. The Nassau County Treasurer shall have power, from time to time, to advance from the moneys held in such fund, to any other fund, moneys required for purposes to which the taxes contained in the taxes levied
for the fiscal year in which such advances are made may lawfully be applied.
Any such advance shall be evidenced by tax anticipation notes, and such notes shall be held by
the County Treasurer until such advance is repaid. No moneys shall, however, be advanced from such
fund unless such advance shall be authorized by resolution adopted by the Board of Supervisors. Any
such resolution shall specify the amount to be advanced and the date or dates of maturity of the notes
to be issued therefore. All such advances made during any fiscal year shall be restored to such Nassau County fund and made available for use In making advances in the next succeeding fiscal year in such manner that not less than one-fifth of the aggregate amount of such fund shall be available for such advances in each of the months of January, February, March, April and May of such succeeding fiscal year.
(Amended by L. 1943 Ch. 710 § 107, as last amended by L. 1945 Ch. 338 In effect September 2, 1945, amendment required .by
Nassau County Local Finance Law Sec. 2400 and 30.00: Amended by Laws of the State of New York, Chapter 14-1995, in effect March 16,
1995 in order to prepare to commence the special fiscal period on October 1, 1995 to conclude on December 31, 1995 and the
1996 fiscal year to commence on January 1, 1996.)
d. The County Treasurer shall advance from the moneys held in said fund such portion thereof as the
Nassau County Board of Supervisors may determine to include as part of the estimated cash balance which is stated in any annual budget hereafter adopted, and is applicable to meet expenditures provided for by said
budget, and the moneys so advanced shall be used to meet such expenditures. So much of such
advance as is specifically applied to the payment of county bonds, notes or certificates of indebtedness
shall not be required to be restored to the fund.
(Subd. d added by L. 1941 Ch. 912 § 1, in effect April 30, 1941.)
§ 3-2.1 Fund, for reserves, for uncollected taxes. The County Treasurer shall establish a fund or funds
for reserves for uncollected taxes including Nassau County school district taxes, when directed so to do by ordinance of the Nassau County Board of Supervisors and in such amount or amounts as such ordinance shall direct. The balance remaining in any such fund at the end of a fiscal year shall not lapse.
(Added by L. 1945 CH. 393 § 1, in effect April 12, 1945.)
§ 3-2.2.
Capital funds for building consolidation and open space acquisition.
a. Nassau County Definitions: For purposes of this section:
(i) "Natural or scenic resources" shall mean open areas and shall include but not be limited to,
agricultural lands, including lands employed for the raising of livestock, defined as open lands
actually used in bona fide agricultural production.
(ii) "Open space" or "open area" or "open land" shall, as set forth in section two hundred seventy-four
of the Nassau County general municipal law, mean any space or area (1) characterized by natural scenic beauty or, (2) where the existing openness, natural condition, or present state of use, if retained, would
enhance the present or potential value of abutting or surrounding urban development, or would
maintain or enhance the conservation of natural or scenic resources.
(iii) "Open space purposes" means purposes or Nassau County projects that involve one or more of the following: (a) the creation or establishment of parks, nature preserves, or recreation areas; (b) the creation or preservation of open space, including agricultural lands and lands used for livestock, animal
husbandry, grazing, or care of animals; (c) preservation of lands of exceptional scenic value; (d)
preservation of fresh and saltwater marshes or other wetlands; (e) preservation of aquifer recharge
areas; (f) preservation of undeveloped beachlands or shoreline; (g) creation or establishment of
wildlife refuges for the purpose of maintaining native animal species, including the protection of
habitat essential to the recovery of rare, threatened or endangered species; (h) preservation of
pine barrens consisting of such biota as pitch pine, and scrub oak; (i) preservation of unique or
threatened ecological areas; (j) preservation of rivers and river areas in a natural, free-flowing
condition; (k) creation or preservation of forested land; (I) preservation of public access to lands for
Nassau County Criminal Attorneys and Lawyers
public use including stream rights and waterways; and (m) undertaking any of the aforementioned
in furtherance of the establishment of a greenbelt.
(iv) Nassau County "Real property" shall have the meaning set forth in section 11-6.0 of this code.
b. Notwithstanding the provisions of section 11-59.0 of this code, the Nassau County Treasurer shall receive all moneys resulting from the sale of real property owned by the County and shall allocate and deposit such
moneys as follows:
(i) Five percent of the moneys resulting from the sale of Nassau County real property owned by the County shall be deposited into an account to be established for the acquisition, rehabilitation and maintenance of
property to be used for open space purposes. Such fund shall also include any moneys received
from grants or other federal, state, county or private sources for such acquisition, rehabilitation and
maintenance. The moneys held in such fund shall not be used for any purpose except as provided
pursuant to this Nassau County subdivision for the acquisition of properties devoted to open space purposes. The Nassau County Treasurer shall provide a report to the County Executive, the County Legislature, the Planning Department and the Open Space and Parks Advisory Committee annually on or before the first day
of July. Such report shall contain an accounting of the balance of the fund, the source of each credit
to the fund, interest earned by the fund and any debits to the fund.
(ii) Ninety-five percent of the moneys received from the sale of county real property shall be allocated
to and deposited into the building consolidation project in the Nassau County capital plan annually approved by the Legislature pursuant to section three hundred ten of the charter; provided, however, that the
allocations from such sale shall not exceed the amount approved by the Legislature for such
project. The moneys held in such fund shall not be used for any purpose except as provided
pursuant to this subdivision for such capital project.
(Added by Local Law No. 7-2003, in effect May 28, 2003)
§ 3-3.0 Payment of bill, of district superintendents. The Nassau County Board of Supervisors, subject to such conditions as it may prescribe, may provide for the payment of properly itemized and verified bills of the district superintendents of schools of the County, for furniture, telephone service, equipment and office rent. § 3-4.0 Appropriation for the advancement of aviation. The Board of Supervisors may appropriate
annually and provide for the expenditure of such sums as it may deem proper not to exceed the sum of five
thousand dollars for the purpose of furnishing suitable and proper comfort and care of Nassau County persons who, in the interest and promotion of aviation and the public welfare, may depart from or arrive at any flying field located within the County.
§ 3-4.1 Appropriation for the observance of Memorial Day. The Nassau County Board of Supervisors may appropriate annually and provide for the expenditure of such sums as it may deem proper, not to exceed the sum of three
hundred dollars, for the purpose of defraying the expense of the proper observance of Memorial or Decoration
Day at the Long Island National Cemetery, Pinelawn, New York.
(Added by Local Law No. 5-1965, in effect May 12, 1965.) Nassau County Criminal Attorneys and Lawyers
NOTICE: This web site is an Attorney Advertisement. (DR 2-101F) Any Prior Results Do Not Guarantee A Similar Outcome. (DR 2-101E-3) The information on this web site is not legal advice and is for informational purposes only. Viewing this web site does not imply or create an attorney-client relationship. You should speak directly with an attorney if you have legal concerns. Commercial use of any information on this web site is prohibited.