§ 106. Preparation, filing and review of tentative and preliminary
budgets. 1. The budget officer, upon receipt of the estimates of the
various administrative units, shall review the estimates and may confer
with the head of any such unit in regard to such estimates. He may
require the head of any such unit to furnish information and to answer
inquiries pertinent to such review.

2. Upon the completion of the review of the estimates, the budget
officer shall prepare a tentative budget which shall include his
recommendations and which shall be in the form prescribed in and in
conformance with section one hundred seven of this article. He may also
prepare a budget message explaining the main features of the tentative
budget and containing such additional information as he may deem
advisable. On or before the thirtieth day of September, or in towns in
Westchester and Monroe counties on or before the thirtieth day of
October, he shall file in the office of the town clerk the tentative
budget, the budget message, if any, and the estimates and schedules.

3. The town clerk shall present the tentative budget to the town board
at a regular or special meeting to be held on or before the fifth day of
October. In towns in Westchester and Monroe counties the town clerk
shall present the tentative budget to the town board at a regular or
special meeting to be held on or before the tenth day of November. The
town board may call upon the head of any administrative unit and the
budget officer to discuss the tentative budget and the estimates as
originally submitted. The head of any administrative unit may request in
writing that he be permitted to explain his estimates to the town board.
The town board shall review the tentative budget and may make such
changes, alterations and revisions as it shall consider advisable and
which are consistent with law.

4. Upon the completion of such review, the tentative budget and any
modifications thereof as approved by the town board, shall become the
preliminary budget. The preliminary budget shall be filed in the office
of the town clerk and the town clerk shall reproduce for public
distribution as many copies as the town board may direct.