RESOLUTION FOR BUDGET ADJUSTMENTS TO VILLAGE GENERAL, WATER, SEWER FUNDS

Village Law §5-508 governs village budget adoption and amendment procedures, including the requirement that the budget officer present a detailed financial plan. Mid-year amendments to enterprise funds (Water and Sewer) may implicate Village Law §5-508 and related provisions requiring that adjustments be supported by a documented schedule of line-item changes. The RESOLVED clause references 'the schedule above,' but that schedule does not appear in the resolution text as presented here. Consider whether the referenced schedule was formally incorporated by attachment into the adopted resolution and whether it is preserved in the official record. Counsel should confirm the statutory basis for amending Water and Sewer Fund budgets specifically, as these are enterprise funds with distinct revenue and appropriation structures.

If any budget adjustment in the referenced schedule increases the General Fund tax levy above the amount adopted in the annual budget, this may implicate RPTL §3-c, which caps the permissible levy increase and requires a 60% supermajority of the full governing board to override. The resolution records a unanimous vote, which would satisfy a supermajority requirement, but the record does not reflect whether trustees were advised that a supermajority was or was not needed. Consider whether counsel reviewed the net effect of the adjustments on the tax levy before adoption.

OSC's LGMG 'Understanding the Budget Process' states that 'the budget is a document that must be monitored and amended from time to time, as needed' and that budget officers should use 'all of the most current and accurate information available.' The resolution's WHEREAS clauses state only that the Board 'desires to amend' the budgets to 'reflect current information and expenses' without identifying the specific triggers (e.g., unanticipated revenues, cost overruns, grant receipts) that necessitated the adjustment. OSC best practice would support the record including the specific rationale and the detailed schedule as an exhibit. Consider whether the official minutes and/or the clerk's file contain a complete attachment of the schedule referenced in the RESOLVED clause.

A budget amendment resolution derives its operative effect from the specificity of the line-item changes it authorizes. If the referenced schedule is not physically attached to or reproduced within the adopted resolution as filed with the Village Clerk, the resolution may be ambiguous as to what was actually authorized. Robert's Rules of Order and standard municipal practice support attaching exhibits to resolutions that reference them. Consider whether the official copy of Resolution 8-2026 on file includes the schedule as an exhibit, and if not, whether the minutes should be amended to incorporate it.

Substantive fiscal resolutions — particularly those amending multiple fund budgets simultaneously — generally warrant some recorded discussion of the nature and magnitude of the adjustments. The WHEREAS clauses are minimal and do not indicate what specific line items are being changed, in what amounts, or why. While the absence of recorded deliberation does not necessarily invalidate the action, OSC and good-governance practice suggest that the minutes reflect at least a summary of the adjustments reviewed. Consider whether the minutes from the March 9, 2026 meeting include any additional discussion of the schedule's contents.