Legislative Budget Review

The Office of Legislative Budget Review is an independent, charter mandated budget office. It is part of the County Legislature.  The office was created by local law in 1994 and went into effect on January 1, 1996.  

The director is appointed to a four year term by the County Legislature and shall not be an officer of any political party. The director is responsible for administering the office, hiring its staff, and controlling its budget.

Responsibilities
As per the County Charter, the Independent Office of Legislative Budget Review must prepare a budget impact statement for all proposed local laws. These statements are submitted to the legislature prior to a vote. Each statement contains a synopsis of the proposed local law, the estimated fiscal impact, and the estimated economic impact.

In addition to preparing fiscal and economic impact statement for proposed local laws, the Independent Office of Legislative Budget Review is charged with the following responsibilities:
  • To determine the extent to which legislative policies are being faithfully, efficiently, and effectively implemented by administrative officials.
  • To determine whether county programs are achieving their legal and desired objectives by a review of the performance and management efficiency of county departments and agencies. However, a review shall be coordinated with the county comptroller when a review includes or requires accounting audits.
  • To determine and analyze the soundness of departmental budget estimates and requests for appropriations, revenues, borrowings, and such other fiscal modifications throughout the year.
  • To determine and analyze annually the soundness of the proposed county budget and community college budget, including borrowings and taxes.
  • To determine whether the county has adequate plans, facilities, organizational arrangements, and management control systems to adequately and effectively accomplish program and legislative policies.
  • Such other duties and responsibilities as the County Legislature may assign.
Reports
To accomplish these responsibilities the Independent Office of Legislative Budget Review circulates several reports regularly.  These reports include:
  • Annual Review of the Community College Budget
  • Annual Review of the Proposed Capital Plan
  • Annual Review of the Proposed Operating Budget
  • County Staffing and Salary Analysis
  • Economic Reports
  • Mid-Year Budget Review
  • Monthly Sales Tax Collection Updates
  • Quarterly Regional Economic Forecast

The Non-Partisan Budget Review Office also circulates reports pertaining to legislative requests as well as for scheduled hearings.