BUDGET HELPER

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As the budget process heats up, the Independent Budget Office has released “Understanding New York City’s Budget,” a new guide to the ins and outs of the city’s $40 billion coffers. Where does the money come from, and where does it go? What role does the mayor play, and how can the City Council weigh in? For a copy of this full-color booklet, go to www.ibo.nyc.ny.us or call 212-442-0632.