Section 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.