Section 104. Submission of estimates

1. The head of each administrative
  unit, except as otherwise provided in section two hundred two-a of  this
  chapter, shall submit on or before the twentieth day of September to the
  budget  officer  an  estimate  of  revenues  and  expenditures  of  such
  administrative unit for the ensuing year. In towns  in  Westchester  and
  Monroe  counties  such  estimates  shall  be  submitted on or before the
  twentieth day of October. Estimates shall be submitted in such form  and
  shall contain such information as the budget officer shall prescribe.
    2.  If  the  head  of  an  administrative unit shall fail to submit an
  estimate by the designated date,  the  budget  officer  shall  forthwith
  prepare the estimate for such administrative unit.