2015 New York Laws
SCC - Second Class Cities
Article 6 - (Second Class Cities) DEPARTMENT OF FINANCE
71 - Board of estimate and apportionment.

 71. Board  of  estimate and apportionment. There shall be a board of
  estimate  and  apportionment,  which  shall  consist   of   the   mayor,
  comptroller,  corporation  counsel, president of the common council, and
  the city engineer, except that when the number of subordinates,  or  the
  salaries  thereof,  in  the department of any of the members of the said
  board are to be fixed and determined, the  treasurer  shall  temporarily
  take  the  place  of  the  member  whose  number of subordinates, or the
  salaries thereof, is under consideration, for the purpose of fixing such
  salaries or number of subordinates, and  for  that  purpose  alone.  The
  members  of  the  board  shall  meet  upon  the call of the mayor, or as
  directed by the board. The mayor shall be president of the board and the
  city clerk shall act as secretary thereof. The secretary  shall  keep  a
  journal of all of the proceedings of the board.