The mayor, as chief executive, will continue to appoint the heads of all departments except those under the exclusive direc tion of the borough presidents. All purely local improvements, such as streets and sewers, will continue in the hands of local improvement boards and the borough presidents, while improve ments affecting broader areas such as intercepting sewers and sewage disposal plants will be under the control of the new central department of Public Works.
An amendment to the state constitution, approved by the voters in Dec. 1935, provided for a reform of the county government within the city of New York. There are five county governments within Greater New York, namely, New York, Bronx, Kings, Queens and Richmond. Previously the officers of the five different counties functioned almost independently of the city officers and often in duplication of the activities of the latter. Under the new rule the city now has the power through the enactment of local laws to abolish any county office within its limits except that of judge, county clerk, or district attorney; or it may re assign the functions of county officers, with certain exceptions, to city or other county officials or to the courts. The county clerks are appointed and removable by the appellate division of the supreme court in the judicial department in which their re spective counties are located.
Civil service regulations apply to all officers and all em ployees of the city except those who are elected by the people, legislative officers, and staffs of those educational institutions which have special professional standards. The civil service com mission of the city consists of three members appointed by the mayor—but not more than two of them may be of the same political party.
In 1920, the New York city employees' retirement system was put into effect. All persons in city service whether appointive or elective, who entered or re-entered the city service after Oct. 1, 1920, and who have completed six months of city service are eligi ble to the benefits of this retirement system, except those entitled to share in the police pension fund, the fire department relief fund, the teachers' retirement system, or the department of street clean ing relief and pension fund.
In 1937 the total budget amounted to the sum of 96, of which $529,871,916.80 was for the city government exclu sive of the county governments and the State tax. Real estate and personal taxes in 1936 yielded $466,932,770. Principal and inter
est of the city's long-term debt in 1936 required $225,475,090. The redemption of short term bonds and notes and purchases by the sinking funds from the public for 1936 totaled $585,291,968. The chief expenditures for 1936 were: unemployment relief, $104,778, 839; education (including the libraries belonging to or maintained by the city), $146,573,810; police, ; pensions, relief funds, etc., $46,387,458; sanitation (including street cleaning), $34,480,326; rapid transit construction, water supply, docks, fer ries, etc., and similar purposes, $40,666,555 ; health, hospital de partments, $21,902,578; fire department, $24,500,291 ; judicial and semi-judicial, $22,389,001; construction and maintenance of streets, highways, bridges, etc., $25,853,313; department of pub lic welfare, $10,965,812; department of child welfare, $10,819, 918.62; park department, $9,311,119; protection of life and property other than by police, fire department, or National Guard, $7,658,430; purchase of sites, construction, and maintenance of public buildings, $4,631,806; finance and taxation, general administrative activities, $4,291,806; correctional pur poses, $2,598,907 ; board of aldermen, city clerk, and board of election, $2,946,112; refunds of revenue, $3,456,015; taxes, rents, assessments against city-owned property, $918,338; publications, advertising, and printing, ; armory board, sewers and highways, etc., paid from special assessments, $6,851, 864; purchase of land and buildings to open and widen streets and purchases of land for parks, $2,905,865.
The assessed valuation of real estate (including that of cor porations) and of special franchises for the year 1937 totalled $16,599,695,194. There was no city tax on personal property. The basic rate of taxation for 1936 was $2.64 for each $100 of assessed valuation. The assessments for local improvements in the various boroughs give a combined tax rate for the boroughs as follows : Manhattan, $2.76; the Bronx, $2.74; Brooklyn, $2.78; Queens, $2.84; and Richmond, The budget-making period runs from June to December. Not later than Aug. 1 the various bodies submit their estimates to the board of estimate and apportionment. The board of aldermen may reduce or eliminate items (except those exempted by law). The mayor may veto the action of the board of aldermen, which in turn may override his veto by a three-fourths vote.