N.Y. County Law § 374
Where the board of supervisors of a county, by action taken pursuant to section three hundred seventy-six, provides that this section shall apply to such county, there shall be filed with the tentative budget a budget message explaining the main features of the tentative budget and a general summary thereof, with supporting schedules which shall exhibit the aggregate figures of the tentative budget in such manner as to show a balanced relationship between the total estimated expenditures and the total estimated income for the ensuing fiscal year, and which shall compare these figures with the actual receipts and expenditures for the last completed fiscal year and the appropriations for the current fiscal year. The budget message shall contain such additional information or comments as are deemed advisable by the budget officer, or as the board of supervisors, from time to time, may require by resolution.
N.Y. County Law § 374