NY State Fin L § 54 (2021)
2021 New York Laws STF - State Finance Article 4-A - State Assistance to Local Government 54 - Per Capita State Aid for the Support of Local Government.

§  54.  Per  capita  state aid for the support of local government. 1. Definitions. When used  in  this  section,  unless  otherwise  expressly stated:   a.  (1)  "Population"  of  a  county,  city, town or village means the population as shown by the latest  preceding  decennial  federal  census completed and published as a final population count by the United States bureau of the census preceding the commencement of the state fiscal year in which the apportionment and payment are made, or a special population census  certified  to  the  state  comptroller pursuant to this section, whichever  is  later.  The  population  of  a  town  shall  include  the population  of any village or villages or parts thereof within such town but shall exclude the population of any city or part thereof within such town.  (2) The population of  a  town  outside  village  area  shall  be  the population  of  the  town  minus  the population of the area of the town located in any village or villages for the same year and  shall  exclude persons residing within the boundaries of a military post or reservation under  the  jurisdiction  of  the  United States to the extent that they exceed twenty-five percent of the  population  of  a  town  outside  the village area.  (3)  Where there is an alteration in the boundaries of a county, city, village, town or town outside village  or  a  municipality  is  created, population  shall  be  determined in accordance with subdivision four of this section.  (4) Population excludes the reservation and school  Indian  population and  incarcerated  individuals  of  institutions  under  the  direction, supervision or control  of  the  state  department  of  corrections  and community supervision and the state department of mental hygiene and the incarcerated  individuals  of state institutions operated and maintained by the office of children and family services.  (5) Where the director of the  United  States  bureau  of  the  census certifies  that  the  population  of a county, city, town or village, as shown by such latest preceding decennial or  special  population  census should  be  corrected  because  it,  (a)  excludes a specified number of persons who were actually residing in such county, city, town or village at the time of such census,  or  (b)  includes  a  specified  number  of persons  who  were  not  actually residing in such county, city, town or village at the time of such census, a copy of such certificate shall  be filed  by  the  locality or state agency receiving such certificate with the state comptroller within ten days of receipt. In the case of a  gain in  population, the specified number shall be added to the population on the basis of which moneys are apportioned and paid in state fiscal years subsequent to  the  date  such  certificate  is  filed  with  the  state comptroller.  In  the case of a loss in population, the specified number shall be subtracted from the population of such county,  city,  town  or village  on the basis of which moneys are apportioned and paid under the provisions of this section commencing with the first state  fiscal  year beginning  not  less  than six months after the date such certificate is required to be filed with the state comptroller.   b.  "Special  population  census"  or  "special  census"   means   the population  of  a  county, city, town or village certified by the United States bureau of the  census  as  of  a  date  not  earlier  than  March fifteenth and not later than May fifteenth in any year subsequent to the latest  federal  decennial  census, which shall have been filed with the state comptroller and not subsequently withdrawn, in accordance with the provisions of subdivision three of this section.   c. "Full value" of a county, city, village or town  means  the  amount which  results  from  dividing  the  total  assessed  valuation  of real  property taxable by it on its assessment roll by the state  equalization rate  established  by  the commissioner of taxation and finance for such roll except as otherwise provided in subdivision four of  this  section. The  assessment  roll of a county shall be the aggregate of the assessed valuations taxable for county purposes on the assessment  rolls  of  the cities and towns therein and the state equalization rate applied thereto shall  be  the county-wide rate established by the commissioner for such roll in any case where a regular or special census for all  or  part  of the  county  taken in nineteen hundred sixty-six or a later year is used in the county aid calculation.   In the case of the city of New York, the city-wide state  equalization rate established pursuant to article twelve of the real property tax law shall  be used except that, if no such rate has been established for the roll used in the calculation, the equalization rate shall be computed as provided in subdivision one of section  four  hundred  eighty-nine-l  of such law.   "Full  value"  of a town outside village means the full value obtained by applying the state equalization rate of  the  town  to  the  assessed value  of the unincorporated area of the town calculated on the basis of the town assessment roll, except that where  subdivision  four  of  this section  applies  town  outside  village  full value shall be calculated under the provisions of such subdivision. Where the full value of a town includes property located within a city, the town outside  village  full value shall be calculated as if such city was a village.   The  assessment roll used in calculating aid for a city, village, town or town outside village under this section shall be the assessment  roll completed in the calendar year preceding the calendar year of the census used in the calculation.   The  assessment  roll  used in calculating aid for a county under this section shall be  the  county-wide  assessment  roll  completed  in  the calendar  year preceding the calendar year of the latest census used for all or part of the county in such calculation.   Where full value is authorized to be estimated pursuant to subdivision four of this section such estimated full value shall be used.   An assessment roll shall be deemed to have been completed on the  last date on which such roll was authorized by law to be finally completed.   d.  "Personal  income" of a county means the estimate of the income of the residents of the county, certified by the state  tax  commission  in accordance  with  the provisions of this paragraph, for the taxable year preceding the year of the latest population census  for  the  county  or part  thereof  to  be  used in calculating per capita aid payments under this section.   The commissioner of taxation and  finance  shall  prepare  by  October fifteenth  of each year, a certified report setting forth an estimate of the total New York adjusted gross income,  as  defined  in  section  six hundred twelve of the tax law, of all residents of the state and of each county based on an examination of personal income tax returns filed with the  state  department of taxation and finance for the preceding taxable year under article twenty-two of the tax law.   e. "Full value per capita" of a county, city, town,  village  or  town outside  village  means  the  full  value  of such municipality or area, divided by the population thereof.   f. "Personal income per capita" of a county means the personal  income of the county divided by the population of the county.   g.  "Average of full value and personal income per capita" of a county means the average of the full value per capita and personal  income  per capita  of  the  county  determined as provided by paragraphs e and f of this subdivision for payments to the county during the state fiscal year  except  that  the  amount  for  personal  income  per  capita  used   in calculating  such  average  shall be multiplied by the ratio computed to the sixth decimal point of the aggregate  full  value  of  taxable  real property  in  the state to the aggregate personal income of residents of the state, for the calendar year preceding the year of the latest census to be used in the calculation of per capita aid payable to the county in such state fiscal year. In computing such  ratio  full  value  shall  be calculated upon the basis of assessment rolls completed in such calendar year  and  personal  income shall be the estimate filed by the state tax commission pursuant to paragraph d of  this  subdivision  for  the  same calendar year.   h. "County", for the purposes of computation and payment of per capita aid  to  counties  under this section, means each county located outside the city of New York and the city of New York.   i. "Town outside village" or "town outside  village  area"  means  the area  of  any  town  which  is  not  included within the boundaries of a village.   j. The comptroller and the commissioner of taxation and finance  shall jointly  prepare  by  June  fifteenth  of  each year, a certified report setting forth total state tax collections during the prior state  fiscal year.   "Total  state  tax  collections",  for the purposes of computation and payment of aid under this section, means all net revenues accrued to any fund of the state pursuant to the following provisions during the  prior state fiscal year:  (1)  section twenty-five of chapter nine hundred twelve of the laws of nineteen hundred twenty, as amended;  (2) section two hundred nineteen of the racing,  pari-mutuel  wagering and breeding law, as amended;  (3)  article  nine  of the tax law, except fees and considerations for releases of liens;  (4) article nine-A of the tax law, except fees and considerations  for releases of liens;  (5)  article  ten  of  the tax law, except fees and considerations for releases of liens;  (6) article twelve of the tax law;  (7) article twelve-A of the tax law, except license fees under section two hundred eighty-three-a of the tax law;  (8) article thirteen of the tax law;  (9) article eighteen of the tax law;  (10) article twenty of the tax law;  (11) article twenty-one of the tax law;  (12) article twenty-two of the tax law;  (13) article twenty-six of the tax law;  (14) article twenty-six-A of the tax law;  (15) article twenty-eight of the tax law;  (16) article thirty-one of the tax law;  (17) article thirty-two of the tax law;  (18) article thirty-three of the tax law;  (19) sections two hundred eight, two hundred twenty-eight, two hundred twenty-nine, three hundred eighteen,  four  hundred  eighteen  and  five hundred  twenty-seven  of  the racing, pari-mutuel wagering and breeding law;  (20) the alcoholic beverage control law; and  (21) the vehicle  and  traffic  law  for  the  registration  of  motor vehicles,  trailers  and  motorcycles,  for  licenses  to  operate motor vehicles, as operators or chauffeurs, and for learners' permits, and for  licenses for drivers  schools,  automobile  dealers,  and  for  lost  or cancelled licenses and certificates.   2.  Annual apportionment.  During each fiscal year of the state, there shall be apportioned and paid to the several counties, cities, towns and villages, from moneys appropriated by the  state,  for  the  support  of local  government including the state portion of local matching funds as required by section three hundred three, subdivision two of the  Omnibus Crime  Control  and  Safe Streets Act of 1968, as amended, the following amounts:   a. City, village and town outside village.  To each city  and  village and  to  each town for the town outside village area, an amount equal to the population of such city, village or town outside village  multiplied by the following rates: cities, eight dollars and sixty cents; villages, three  dollars  and  sixty  cents;  and  town outside village areas, two dollars and five cents, plus an increase in such rate of five cents  for each  one  hundred dollars, or part thereof, by which the full value per capita of the city, village or town outside village is less  than  eight thousand dollars; and   b.  Town-wide.  To each town for the entire town area, an amount equal to the population of the town multiplied by three dollars and fifty-five cents; and   c. County.  To each county, an amount equal to the population of  such county  multiplied  by sixty-five cents plus an increase in such rate of five cents for each one hundred dollars, or part thereof, by  which  the county average of full value and personal income per capita is less than eight thousand dollars.   d.  Additional  apportionment.    During  the fiscal year of the state beginning April first, nineteen hundred seventy-one  and  in  each  such year  thereafter  prior  to the fiscal year of the state beginning April first, nineteen hundred seventy-nine, there shall be paid to the cities, counties, towns and villages of the state, in addition  to  the  amounts provided  by  paragraphs  a,  b and c of this subdivision, an additional apportionment calculated by determining the amount of  nine  percent  of the  total  state personal income tax collections during the prior state fiscal year, subtracting the total amount required under paragraphs a, b and  c  of  this  subdivision,  determining  the  percentage  which  the remainder  is  of the total payments under paragraphs a, b and c of this subdivision, and then increasing the  amount  payable  to  each  county, town,  village  and city under paragraphs a, b and c of this subdivision by such percentage. During the fiscal year of the state beginning  April first,  nineteen  hundred seventy-nine and in each such year thereafter, there shall be paid to the counties, towns, villages and cities  of  the state,  in  addition to the amounts provided by paragraphs a, b and c of this subdivision, an additional apportionment calculated by  determining the  amount  of  four per cent of the total state tax collections during the prior state  fiscal  year,  as  certified  by  the  commissioner  of taxation  and finance pursuant to paragraph j of subdivision one of this section, subtracting the total amount required under paragraphs a, b and c of this subdivision, determining the percentage which the remainder is of the total payments under paragraphs a, b and c of  this  subdivision, and then increasing the amount payable to each county, town, village and city under paragraphs a, b and c of this subdivision by such percentage.   e.  Additional  city  apportionment.    On June twenty-fifth, nineteen hundred seventy-one  and  in  each  year  thereafter  to  and  including nineteen hundred seventy-eight, there shall be paid to the cities in the state  in existence on April one, nineteen hundred sixty-eight an amount equal to nine percent of the total state personal income tax collections during the prior state  fiscal  year.  On  June  twenty-fifth,  nineteen  hundred seventy-nine and in each year thereafter, there shall be paid to the  cities  in  the state in existence on April first, nineteen hundred sixty-eight, an  amount  equal  to  four  percent  of  total  state  tax collections  during  the  prior  state  fiscal  year as certified by the commissioner  of  taxation  and  finance  pursuant  to  paragraph  j  of subdivision  one  of  this  section. Such amount shall be apportioned to such cities on the basis of the percentage that the total population  of each city bears to the total population of all cities in the state.   f.  Notwithstanding  any provision of law to the contrary, the amounts apportioned to the cities of the state pursuant to paragraph a  of  this subdivision  shall  be  paid on or before June twenty-fifth in the state fiscal year commencing April first, nineteen hundred seventy-one and  on or  before  June  twenty-fifth  of each subsequent state fiscal year and when the fiscal year of  a  city  ends  on  April  thirtieth  an  amount equivalent  to one-fourth of the amount payable to such city pursuant to this paragraph and  paragraph  a  of  this  subdivision  shall  be  paid annually  on  or before April twenty-fifth and when the fiscal year of a city ends on May thirty-first an amount equivalent to  one-half  of  the amount  payable  to such city pursuant to this paragraph and paragraph a of  this  subdivision  shall  be  paid  annually  on   or   before   May twenty-fifth.   3.  Filing and withdrawal of special population census.  a.  Filing. A county, city, village or town may file on or before October first in any year a special census of the population within its boundaries  certified by  the  United  States  bureau of the census or a copy thereof and such special census unless withdrawn as provided  herein  shall  be  used  in apportioning  per capita state aid to such county, city, village or town in subsequent state fiscal years until a later census  become  effective for  such  apportionments  in  accordance  with  the  provisions of this section.   b. Withdrawal.  A county, city, village or town upon notice filed with the state comptroller on or  before  December  first  of  any  year  may withdraw a special population census so filed. A special census filed by a  county,  city,  village  or  town in nineteen hundred sixty-eight and thereafter shall be used for the apportionment of per capita  state  aid to  such  county, city, village or town in subsequent state fiscal years until a later census becomes effective; provided, however, that if  such special  census  would result in a lesser amount of per capita aid being paid to such county, city, village  or  town  in  any  subsequent  state fiscal year, such special census shall be deemed to have been withdrawn, but  only  for purposes of the computation and payment of per capita aid in such subsequent year.   c. Cross-filing by city, town or county.    Any  city  or  town  which receives  a certification of a special population census from the United States bureau of the census within ten days of its receipt shall file  a copy  of  such certification with the chief fiscal officer of the county within which it is located. Any county, which has a county-wide  special population  census,  within  ten days of receipt of the certification by the United States bureau of the census, shall file a copy with the chief fiscal officer of  each  city,  village  and  town  located  within  its boundaries.   d.  Notice  to  commissioner  of  taxation and finance of contract for special census. Each county, city, village and town which enters into  a contract  with  the  United  States  bureau  of the census for a special population census  shall,  within  thirty  days  of  the  date  of  such contract,  file  written  notice  with  the commissioner of taxation and finance.    e. List of filings and withdrawals. On or before October fifth of each year, the  state  comptroller  shall  furnish  to  the  commissioner  of taxation  and  finance  a  list  of  the  names of the counties, cities, villages and towns which filed special population censuses  pursuant  to this  subdivision, in that year, showing for each such locality the date of such filing and in the case of a county which has so filed for county aid purposes a special census of some but not all of the cities or towns located therein, the names of such cities and towns. A copy of each such special population census so filed shall be transmitted with such  list. On  or  before  December fifth of each year, the state comptroller shall furnish to the commissioner of taxation and finance a list setting forth the name of each county, city, village and town which has withdrawn  the filing  of  a  special  population  census  pursuant to this subdivision including, in the case of a county where the census  was  withdrawn  for some  but  not  all  of the cities and towns in the county, the names of such cities and towns.   f. Notwithstanding paragraphs a through  e  of  this  subdivision,  no special  census  shall  be  used  for the computation, apportionment and payment of per capita state aid under this section to  a  county,  city, town  or  village  for  the  state  fiscal years commencing April first, nineteen  hundred  seventy-three,  nineteen  hundred  seventy-four   and nineteen  hundred  seventy-five.  Where a special census has been taken, certified by the United  States  bureau  of  the  census  for  the  year nineteen  hundred  seventy-one  and duly filed by the municipality, such census shall be used for the computation, apportionment and  payment  of per capita aid under this section.   4.  Estimates  of  population,  full  value and equalization rates. a. Changes in boundaries; dissolution of municipalities;  creation  of  new municipalities; consolidation of municipalities. Where the boundaries of a  county,  city, village, town or town outside village are altered or a municipality is created, consolidated,  or  dissolved,  aid  under  this section  shall  be  calculated  to  reflect  such  change beginning with payments in the first state fiscal year commencing not less  than  three months  after  the  effective  date  of  such  change. The county, city, village or town shall file not later than February first in the  offices of the state comptroller and the commissioner of taxation and finance, a certificate  of any change in boundaries, dissolution of a municipality, consolidation of municipalities or incorporation of a  new  municipality which  took  place  in  the  preceding  calendar  year but subsequent to January first or on January first preceding the date of filing and which affects the population or the full value of the county, city, village or town for payments under this section. Where population or full value  to be  used  in  calculating such payments is not in existence, it shall be estimated by the commissioner of taxation and finance, upon the basis of information provided by the localities and such other information as may be available, to reflect the effects of such change. Such population and full value shall be estimated for a newly incorporated city  or  village or  consolidated  town  as of the calendar year of the effective date of incorporation or consolidation except that full value so estimated shall be at the period price level used  in  establishing  state  equalization rates for assessment rolls completed in the preceding calendar year. For other  municipalities  or  areas  affected  by  such  an  incorporation, consolidation or change in boundaries, estimates of population and  full value  shall be as of the years otherwise applicable under this section. Where a municipality is dissolved or  consolidated,  the  annual  amount which  such municipality would be eligible to receive under this section on the date the municipality is  dissolved  or  consolidated,  less  the increase  in  state  aid  under  this  section which will be paid to the  municipality in which the territory of  the  dissolved  or  consolidated municipality   is   located   as   a   result  of  such  dissolution  or consolidation, shall continue to be paid for the  first  year  following dissolution  or  consolidation and payments shall thereafter continue to be paid for an additional four years in reduced amounts as  follows:  in the  second  year following dissolution or consolidation, eighty percent of such annual amount; in the third year, sixty percent; in  the  fourth year,  forty  percent; in the fifth year, twenty percent; and thereafter such payments shall cease to be paid. Such payments shall be paid to the city, town or  village  in  which  the  territory  of  the  municipality dissolved  or  consolidated  is  located, or in the event such territory would not be located in a city, town or village, payment shall  be  made to the county. If such territory is located in two or more cities, towns or villages, the payment shall be apportioned on the basis of population which  was  used  in  determining  the  amount of aid under this section heretofore paid to the dissolved or consolidated municipality.   b. Period price level adjustment.  Where the state  equalization  rate for  an  assessment  roll  to be used in calculating payments under this section is based on a different period price level than the equalization rates generally  for  other  assessment  rolls  completed  in  the  same calendar  year,  with  the  year  of completion defined as prescribed in paragraph c of subdivision one of this section, a  special  equalization rate  shall  be  established  for such roll upon the basis of the period price level used generally in the  state  equalization  rates  for  such other assessment rolls.   c.  Adjustment  for  differences between town and village roll.  Where the town assessment roll used in calculating town outside  village  full value  includes  taxable  property  located in a village, which property does not appear as taxable on the assessment roll of the village used in such calculation and where the assessed valuation of  such  property  in all  villages in the town on the town assessment roll is five percent or more of the total taxable assessed valuation of  property  in  the  town outside  villages  on  such  town  assessment  roll, the commissioner of taxation and finance shall estimate the full value of the  town  outside village,  provided  that  the  supervisor  of  the  town  applies to the commissioner on or before August first preceding the first state  fiscal year  in  which  such estimated full value is used in making payments of per capita state aid under this section.   d. Railroad ceiling adjustment. Where the  taxable  full  value  of  a city, village or town declined by five percent or more between the years nineteen hundred sixty-one and nineteen hundred sixty-two, as determined by  application  of  the  state  equalization rates to the total taxable assessed valuations on the assessment rolls of  such  city,  village  or town  completed  in such years, the commissioner of taxation and finance shall adjust the full value for nineteen hundred sixty-one  by  reducing the  taxable  full  value of railroad real property, which was wholly or partly exempt on the  assessment  roll  completed  in  nineteen  hundred sixty-two  under  the provisions of title two-A or two-B of article four of the real property tax law, to the full value of  such  railroad  real property  which  was  taxable  on  the  first  assessment roll for which railroad ceilings were established under such titles without  the  taper adjustment  provided  in section four hundred eighty-nine-t of such law. Town outside village full value shall be calculated by the  commissioner to  give  effect to a similar adjustment in any case where full value of the town is required to be adjusted pursuant to this paragraph.   e. Lack of assessment roll or equalization  rate.  Where  on  November first preceding the date of the annual certification of aid payments, an assessment  roll  or  an  equalization  rate  required  to  be  used  in  calculating such payments does not exist, full value shall be  estimated by  the  commissioner  of  taxation  and  finance,  upon  the  basis  of information provided by the localities and such other information as may be available for that purpose.   5.  Information  to  be  supplied.  The  chief fiscal officer or other official of any county, city, village or town shall, upon request of the commissioner of taxation and finance, furnish  to  the  commissioner  of taxation and finance such information as may be required for the purpose of carrying out the provisions of this section.   6. Payments. a. The commissioner of taxation and finance shall compute and  certify  to  the  state  comptroller in due time the amounts of per capita aid payable to counties, cities, villages and towns  pursuant  to this  section.  For  towns, the certification shall set forth separately the amounts payable for town-wide and for town outside village purposes, and for the city of New York the commissioner shall set forth separately the amounts payable under the city and county per capita grants.   b. The rates established and the calculations and  estimates  made  by the  commissioner  pursuant to this section shall be filed in the office of the commissioner.   c. Upon such certification of the amounts payable to counties, cities, villages and towns for town-wide and town outside village purposes, such per capita aid shall be apportioned and paid to the chief fiscal officer of each such locality pursuant to this section on audit and  warrant  of the  state comptroller out of moneys appropriated by the legislature for such purpose to the credit  of  the  local  assistance  account  in  the general  fund  of  the  state  treasury; provided however that upon such certification of amounts payable to the  city  of  New  York,  such  per capita  aid  shall  be  apportioned and paid as follows: (i) any amounts required to be paid to the city university construction fund pursuant to the city university construction fund act, (ii) any amounts required  to be paid to the New York city housing development corporation pursuant to the New York city housing development corporation act, (iii) any amounts required  to  be paid by the city to the New York city transit authority pursuant to the provisions of chapter seven  of  the  laws  of  nineteen hundred seventy-two, (iv) any amounts required to be paid by the city to the  state  to repay an advance made in nineteen hundred seventy-four to subsidize the fare of the New York  city  transit  authority,  (v)  five hundred  thousand dollars to the chief fiscal officer of the city of New York for payment to the trustees of the police pension fund of such city pursuant to the provisions of paragraph  e  of  this  subdivision,  (vi) eighty  million  dollars  to  the  special  account  for  the  municipal assistance corporation for  the  city  of  New  York  in  the  municipal assistance  tax  fund  created  pursuant to section ninety-two-d of this chapter to the  extent  that  such  amount  has  been  included  by  the municipal  assistance  corporation  for  the  city  of  New  York in any computation for the issuance of bonds on a parity with outstanding bonds pursuant to a contract with the holders  of  such  bonds  prior  to  the issuance  of  any  other  bonds  secured  by payments from the municipal assistance state aid fund created pursuant to  section  ninety-two-e  of this chapter, (vii) the balance to the special account for the municipal assistance  corporation  for  the  city  of  New  York  in the municipal assistance state aid fund created pursuant to  section  ninety-two-e  of this  chapter, and (viii) any amounts to be refunded to the general fund of the state of New York pursuant to the  annual  appropriation  enacted for  the  municipal  assistance  state  aid  fund.  Notwithstanding  any existing law, no payments of per capita aid payable to the city  of  New York  shall be paid to the state of New York municipal bond bank agency, the New York state sports authority or the transit construction fund  so  long  as  amounts of such aid are required to be paid into the municipal assistance state aid fund, and thereafter, after payment of the  amounts described  in  subparagraphs  (i)  through  (viii) of this paragraph the balance shall be paid (A) to the state in repayment of the appropriation of  two  hundred  fifty  million  dollars  made  to the city pursuant to chapter  two  hundred  fifty-seven  of  the  laws  of  nineteen  hundred seventy-five providing emergency financial assistance to the city of New York  at the extraordinary session held in such year, as amended, (B) to the state of New York municipal bond bank agency to the extent  provided by section twenty-four hundred thirty-six of the public authorities law, (C)  to  the  New  York state sports authority to the extent provided by section twenty-four hundred sixty-three of the public  authorities  law, (D)  to  the transit construction fund to the extent provided by section twelve  hundred  twenty-five-i  of  the  public  authorities  law,   and thereafter (E) to the city.   d.  The  amounts  so  annually apportioned shall be paid in four equal installments as follows:  (1) to the city of New York, on the twenty-fifth days of April,  June, October and February;  (2) to every county, city, village or town, other than the city of New York,  whose  fiscal year commences on the first day of June or July, on the twenty-fifth days of April, May, September and December;  (3) to every county, city, village or town whose fiscal year commences on the first day of December, on the twenty-fifth days of  April,  July, September and November;  (4) to any town in Westchester county whose boundaries are coterminous with  those  of  one village, on the same days on which installments are payable to such village pursuant to this paragraph; and  (5) to every other county, city, village or town, on the  twenty-fifth days of April, July, September and December.   e.  The  chief  fiscal officer of the city of New York shall, from the amounts so received by him, pay to the board of trustees of  the  police pension  fund  of  such  city,  the aggregate annual sum of five hundred thousand dollars for the purposes of such fund and the balance into  the general fund of such city.   f.  Where  a town applies an amount received under this section to the reduction of the county tax in the town-wide area or in the town outside village area, or as a credit against special ad valorem  levies  in  the town  outside  village  area  as  provided  in subdivision eight of this section, the town shall file  notices  thereof  with  the  chief  fiscal officer  of the county and the state comptroller, within five days after the last day for adoption of the town  budget.  Such  amounts  shall  be credited  against the amount of taxes or special ad valorem levies to be levied  for  such  purposes  in  the  designated  area  and  the   state comptroller  shall  pay  to the chief fiscal officer of the county, from the moneys apportioned to the town for town-wide purposes or for outside of village purposes, as the case may be, the amounts so credited against the county tax or special ad valorem levies, in the same manner as other payments to counties under this section.   g. Notwithstanding any provision of the law to the contrary,  any  aid derived  by  any city pursuant to paragraph d of subdivision two of this section for the state  fiscal  year  commencing  April  first,  nineteen hundred  seventy-one and each subsequent state fiscal year which exceeds the total aid paid to such city pursuant to paragraph a  of  subdivision two of this section during the state fiscal year commencing April first, nineteen  hundred  seventy  shall be paid on June twenty-fifth, nineteen hundred seventy-one and on June twenty-fifth of  each  subsequent  state fiscal year.    h. Notwithstanding any provision of law to the contrary, payments made pursuant to subdivision two of this section during April and May of each state  fiscal  year  shall  be  based  on  estimates  of total state tax collections  to  be  provided  jointly  by  the  comptroller   and   the commissioner  of  taxation  and  finance on or before April fifteenth of each year. Notwithstanding any provision of law to the contrary, amounts so paid during the balance of each state fiscal  year  shall  compensate for any overpayment or underpayment which may have occurred during April and May of such fiscal year.   i.  Notwithstanding  any other provision of law, the amount payable on June twenty-fifth, to a city having a population of one million or  more pursuant  to  this  subdivision  shall be reduced by fifty-three million five  hundred  eighty-five  thousand  five  hundred   eighteen   dollars ($53,585,518).   Such   fifty-three  million  five  hundred  eighty-five thousand five hundred eighteen dollars ($53,585,518) shall  be  paid  to such  city  on  the December fifteenth next following June twenty-fifth, which payment shall be for an entitlement period ending  June  thirtieth of the month in which the June twenty-fifth payment is made.   7.  Apportionment  of  special  city, town and village aid. During the state fiscal year beginning April first, nineteen  hundred  eighty-eight and  in  each  year  thereafter  aid  to  cities,  towns and villages in addition to the amounts apportioned pursuant to subdivision two of  this section shall be apportioned, according to this subdivision.   a. Definitions. As used in this subdivision:  (1)  "City"  means each city having a population less than one million persons.  (2) "Town" means a town for which  complete  population,  full  value, land  area,  and  local tax effort per capita information, as defined in this subdivision, are available as determined by the comptroller.  (3) "Village" means a village  for  which  complete  population,  full value,  land  area,  and  local  tax  effort  per capita information, as defined  in  this  subdivision,  are  available  as  determined  by  the comptroller.  (4)  "Population" means for towns and villages the final population as shown  by  the  nineteen  hundred  eighty  decennial   federal   census; "population"  for  cities  means  the  final  population as shown by the nineteen hundred seventy decennial federal census.  (5) "Population density" means for each town  and  village  an  amount equal  to  its  population  divided  by its total land area expressed in square miles as of the last day of  the  local  fiscal  year  ending  in nineteen hundred seventy-nine.  (6)  "Full  value"  means for each town and village an amount equal to the total taxable assessed value of  property  on  the  assessment  roll completed  and  filed  in  nineteen  hundred seventy-nine divided by the final  state  equalization  rate  established  for  such  roll  by   the commissioner of taxation and finance.  (7)  "Taxing capacity" means for each town and village an amount equal to its full value divided by the population of such town or village.  (8) "Average population density" means for towns the sum of population densities for all  towns  divided  by  the  number  of  towns;  "average population  density"  for  villages  means  the  sum  of  the population densities for all villages divided by the number of villages.  (9) "Average taxing capacity" means for towns an amount equal  to  the sum  of  the  taxing  capacities  for all towns divided by the number of towns; "average taxing capacity" means for villages an amount  equal  to the  sum of the taxing capacities for all villages divided by the number of villages.  (10) "Assessed value tax rate" of  a  city  means  the  tax  rate  for general  city  purposes  for  the  latest  twelve month city fiscal year ending on or before  December  thirty-first,  nineteen  hundred  eighty; provided,  however,  that  for  any  city with a population greater than twenty-one  thousand and less than twenty-two thousand persons, assessed value tax rate means the tax rate for  general  city  purposes  for  the latest  twelve  month  city  fiscal  year  ending  on or before December thirty-first, nineteen hundred seventy-eight.  (11) "Full value tax rate" of a city means the assessed value tax rate of such city multiplied by the final state equalization rate established by the commissioner of taxation and finance for the assessment  roll  to which such assessed value tax rate applied.  (12)  "Local tax effort per capita" means for each town and village an amount equal to the sum of all taxes,  fees,  charges,  assessments  and other  revenues  received less any revenues received from the federal or state government for the latest local fiscal year ending  on  or  before December  thirty-first,  nineteen  hundred  seventy-nine, divided by its population.  (13) "Local tax effort factor" means for each town  and  village,  its local  tax effort per capita divided by the average local tax effort per capita for towns or villages as appropriate.  (14) "Average local tax effort per capita" means for towns the sum  of the  local tax efforts per capita for all towns divided by the number of towns; "average local tax effort per capita" means for villages the  sum of  the  local  tax  efforts  per capita for all villages divided by the number of villages.  (15) Provided, however, that for a town or village created on or after January first,  nineteen  hundred  eighty-one,  the  population  density pursuant to subparagraph five of this paragraph, the full value pursuant to  subparagraph  six  of  this  paragraph, and the local tax effort per capita pursuant to subparagraph twelve of this paragraph  shall  pertain to  the  first  completed  local fiscal year following such creation for which  applicable  information  is  available  as  determined   by   the comptroller.   b. City aid. The sum of one hundred two million three hundred eighteen thousand   three  hundred  seventeen  dollars  ($102,318,317)  shall  be apportioned to cities as follows:  (1) The sum of sixty-two million two hundred twenty-two thousand three hundred thirteen dollars  ($62,222,313)  shall  be  apportioned  in  the following manner:      City of Buffalo .................................. $22,476,436      City of Rochester ................................ $11,140,494      City of Yonkers .................................. $12,508,626      City of Syracuse ................................. $ 7,817,890      City of Albany ................................... $ 3,812,897      City of Binghamton ............................... $ 2,345,367      City of Plattsburgh .............................. $   508,162      City of White Plains ............................. $ 1,612,441  (2)  The  sum  of  forty  million  ninety-six  thousand  four  dollars ($40,096,004) shall be apportioned to cities according to the  following formula:   For all cities having a population of less than one hundred thousand a numerical  ranking  between  one  and  fifty-six shall be assigned. Such ranking shall correspond to each city's position in a schedule  of  full value tax rates of all such cities arranged in descending order.   An  aid  rate for each city with a population of less than one hundred thousand shall be determined from the following schedule:      Cities with Rankings                                  Aid Rate       One through twelve.....................................$ 17.00      Thirteen through twenty-three..........................$ 15.00      Twenty-four through thirty-four........................$ 13.00      Thirty-five through forty-five.........................$ 11.00      Forty-six through fifty-six............................$ 10.00   For each city not eligible for apportionments pursuant to subparagraph one  of  this  paragraph, a base aid amount shall be calculated equal to the population of such city multiplied by its aid rate.  For  each  such city  an aid percentage shall be calculated equal to its base aid amount divided by the sum of the base aid amounts  for  all  such  cities.  The amount  of  special  aid  to  be  apportioned to each such city shall be calculated by multiplying such city's aid percentage  by  forty  million ninety-six thousand four dollars ($40,096,004).   c.  Town  aid.  The  sum  of  nineteen million five hundred forty-four thousand  seven  hundred  twenty-six  dollars  ($19,544,726)  shall   be apportioned to towns according to the following formula:   For  each  town, a population density factor shall equal the lesser of the amount calculated by dividing such town's population density by  the average population density for towns, or the number five;   For  each  town,  a  taxing  capacity  factor  shall  be calculated by dividing the average taxing capacity for towns  by  such  town's  taxing capacity;   For   each   town,  a  weighted  population  shall  be  calculated  by multiplying such  town's  population  by  the  product  of  such  town's population density factor multiplied by the sum of such town's local tax effort factor plus such town's taxing capacity factor;   For  each  town,  an  aid  percentage shall be calculated equal to the weighted population of such town divided by  the  sum  of  the  weighted populations for all towns;   The  amount  to  be  apportioned  to  each town shall be calculated by multiplying such town's aid percentage by nineteen million five  hundred forty-four thousand seven hundred twenty-six dollars ($19,544,726).   Notwithstanding  the  definition  of  town  in  paragraph  a  of  this subdivision, any town as defined in section two of the town  law,  which is  not  included  in  the  definition  of  town  in paragraph a of this subdivision shall be apportioned three hundred ninety-two  dollars.  The total  of  any  such  amounts shall be deducted on a pro rata basis from those towns apportioned  more  than  three  hundred  ninety-two  dollars pursuant to the above formula.   In  such case where the apportionment to a town in accordance with the above formula is less than three hundred ninety-two dollars,  such  town shall  be  apportioned  three hundred ninety-two dollars. The difference between three hundred  ninety-two  dollars  and  the  amount  determined pursuant  to  such  formula  shall  be deducted on a pro rata basis from those towns apportioned  more  than  three  hundred  ninety-two  dollars pursuant to such formula.   d.   Village   aid.  The  sum  of  twenty-six  million  three  hundred eighty-five thousand  three  hundred  eighty-one  dollars  ($26,385,381) shall be apportioned to villages according to the following formula:   For  each  village, a population density factor shall equal the lesser of the amount calculated by dividing such village's  population  density by the average population density for villages, or the number five;   For  each  village,  a  taxing  capacity factor shall be calculated by dividing the average taxing capacity  for  villages  by  such  village's taxing capacity;   For  each  village,  a  weighted  population  shall  be  calculated by multiplying such village's population by the product of  such  village's  population  density factor multiplied by the sum of such village's local tax effort factor plus such village's taxing capacity factor;   For  each  village, an aid percentage shall be calculated equal to the weighted population of such village divided by the sum of  the  weighted populations for all villages;   The  amount  to  be apportioned to each village shall be calculated by multiplying such village's aid percentage by  twenty-six  million  three hundred   eighty-five   thousand   three   hundred   eighty-one  dollars ($26,385,381).   Notwithstanding the definition of  village  in  paragraph  a  of  this subdivision, any village as defined in section fifty-four of the general construction  law, which is not included in the definition of village in paragraph a of this  subdivision  shall  be  apportioned  three  hundred ninety-two dollars. The total of any such amounts shall be deducted on a pro  rata  basis from those villages apportioned more than three hundred ninety-two dollars pursuant to the above formula.   In such case where the apportionment to a village in  accordance  with the  above  formula  is less than three hundred ninety-two dollars, such village shall be  apportioned  three  hundred  ninety-two  dollars.  The difference  between  three  hundred  ninety-two  dollars  and the amount determined pursuant to such formula shall be  deducted  on  a  pro  rata basis from those villages apportioned more than three hundred ninety-two dollars pursuant to such formula.   e.   Special   city,  town,  village  aid.  (1)  Not  later  than  May twenty-fifth of each state fiscal year the comptroller shall certify  to the  director  of  the  budget,  the  chairman  of  the  senate  finance committee, and the chairman of the assembly ways  and  means  committee, the  amount  of special city, town, village aid which is payable to each city,  town  and  village  for  such  fiscal  year  pursuant   to   this subdivision.  (2) For each state fiscal year the amount apportioned pursuant to this subdivision  and certified as payable pursuant to this subdivision shall be paid to each city, town and village (i) on the last day of its  local fiscal  year  which  is current as of October thirty-first of such state fiscal year or (ii)  on  February  first  of  such  state  fiscal  year, whichever  is  earlier; provided, however, that the payment date for any city, town or village shall be March fifteenth,  of  such  state  fiscal year  if  the  comptroller  receives  a  written  request for such later payment date from the chief fiscal officer of such city, town or village at least ten days prior to the date on which the payment would otherwise have been made. The comptroller shall notify the director of the budget, the chairman of the senate finance committee and  the  chairman  of  the assembly ways and means committee of any such written request.   f.  Notwithstanding any provision of this subdivision to the contrary, for fiscal years beginning April first, nineteen  hundred  eighty-eight, the  amount  apportioned to each city, town and village pursuant to this subdivision shall be multiplied by sixty-six percent.   8. Use of per capita state aid. a. The chief fiscal officer  of  every county,  city,  village  and  town shall pay the amounts received by him under the provisions of this  section  into  the  general  fund  of  the county,  city, village or town for general county, city, village or town purposes respectively, except that such amounts received by a  town  for the  town  outside village area shall be used for the following purposes in the order stated: (1) for town purposes for which taxes may be levied on the area of the town outside of villages, (2)  as  a  credit  against amounts  of  taxes  levied  or  to  be  levied ad valorem for other town purposes on all taxable property in the town outside village  area,  (3) as  a  credit against amounts of taxes levied or to be levied ad valorem  for county purposes on all taxable property in the town outside  village area,  (4)  as a credit against special ad valorem levies on property in the town outside village area in a town where the  entire  town  outside village  area is subject to special ad valorem levies provided that such credit shall be a uniform rate on assessed valuation in all parts of the town outside village area and such uniform rate  shall  not  exceed  the total of the rates for special ad valorem levies in any part of the town outside village area. The rate on assessed valuation for each special ad valorem  levy,  as  shown  on the tax bill for each parcel, shall be the rate before application of such credit. Such credit shall be shown as  a rate  on  assessed  valuation  and  as a percentage of the total of such rates for such special ad valorem  levies  on  such  parcel.  Each  such special  ad  valorem  rate  shall be deemed to have been reduced by such percentage.   b. In no event shall such amounts received by  a  town  for  the  town outside village area be used as part or all of the local share necessary to qualify for state assistance pursuant to the highway law.   9.    a. Notwithstanding any inconsistent provision of this section or of any other provision of law to the contrary, the  payment  of  general purpose local government aid for the support of local government for the state  fiscal  year  commencing April first, two thousand four, shall be paid from an appropriation made for such purposes pursuant to the public protection and general government budget for such state fiscal year in a manner consistent with this subdivision. Subdivisions one through  eight of  this  section  shall  not be applicable to the payment of per capita state aid for the support of local government.   b. Notwithstanding any inconsistent provision of article five  of  the general  construction  law,  in  the fiscal year of the state commencing April first, two thousand four, any city  having  a  population  of  one million  or more shall be entitled to receive the same amount of general purpose, local government aid that it received for such purpose pursuant to chapter fifty of the laws of two  thousand  three,  constituting  the public  protection and general government budget, and section fifty-four of the state finance law, as added by section  twelve  of  chapter  four hundred  thirty  of the laws of nineteen hundred ninety-seven, as if the provisions of such section fifty-four were in full force and effect  for the  entire state fiscal year commencing April first, two thousand four. Except as provided in paragraph c of this subdivision, each city,  other than  any  city  having  a  population  of one million or more, town and village that was  appropriated  general  purpose  local  government  aid pursuant  to  chapter  fifty  of the laws of two thousand three shall be entitled to receive a total of one hundred five percent of the amount of aid that it would be entitled to receive under section fifty-four of the state finance law, as added by section twelve of  chapter  four  hundred thirty  of  the  laws  of  nineteen  hundred  ninety-seven,  as  if  the provisions of such section fifty-four were in full force and effect  for the  entire state fiscal year commencing April first, two thousand four. Notwithstanding the provisions of this subdivision in the  state  fiscal year  commencing  April  first,  two  thousand  four the village of East Nassau, Rensselaer county, newly  incorporated  on  January  fourteenth, nineteen  hundred  ninety-eight,  shall  be entitled to receive the same amount of general purpose local government aid that it received for such purpose pursuant to chapter fifty of the laws of two thousand three. All aid pursuant to this section shall be paid in the  same  "on  or  before month  and  day"  manner  as  specified  in chapter fifty of the laws of nineteen hundred ninety-six, constituting the general government budget.   c. Consolidations, mergers,  or  dissolutions-entitlement  to  general purpose  local  government  aid.  In  the  case where any city, town, or  village consolidates, merges or dissolves, and the  resulting  successor government  has  filed  with  the  office  of  the  state  comptroller a certificate of any such  consolidation,  merger,  or  dissolution,  such successor  government  shall  be  entitled  to  receive  any payments of general purpose local government aid which, pursuant to paragraph  b  of this  subdivision,  would  have been otherwise payable to the individual cities, towns, or villages who were party to such consolidation, merger, or dissolution in addition to the general purpose local  government  aid such   successor   government   is  entitled  to  receive  had  no  such consolidation, merger, or dissolution occurred.  The  annual  amount  of general  purpose local government aid that any city, town, or village in which a municipality has consolidated, merged,  or  dissolved  shall  be eligible  to  receive  on  the  date  such  city,  town,  or  village is consolidated, merged, or dissolved shall continue to be paid pursuant to paragraph b of this subdivision for every state  fiscal  year  following the  date  of  such  consolidation, merger, or dissolution. In instances where only a portion  of  a  city,  town,  or  village  is  party  to  a consolidation,  merger, or dissolution, general purpose local government aid payable to the resulting successor government shall include  only  a pro  rata share of the aid otherwise due and payable to such city, town, or village. Such pro rata share shall be based on a  ratio  of  the  two thousand   federal   decennial   census   population   of   the  portion consolidated, merged, or dissolved as compared to the total two thousand federal decennial census population of the city, town, or village  party to such consolidation, merger, or dissolution.   d.  Notwithstanding any other law to the contrary, in the state fiscal year beginning April first, two thousand four,  and  each  state  fiscal year  thereafter,  the city of Amsterdam shall receive on or before June twenty-fifth, the same amount of aid it received by  June  twenty-fifth, two thousand three, plus, pursuant to a memorandum of understanding with the  director  of  the  budget,  three  hundred  fifty  thousand dollars ($350,000) that would have been payable on or before March thirty-first, two thousand five.   e. Notwithstanding any other law to the contrary, in the state  fiscal year  beginning  April  1,  2004, and each state fiscal year thereafter, twelve  million  five  hundred   thousand   dollars   ($12,500,000)   of supplemental  municipal aid otherwise due and payable on or before March 31 shall be paid to the city of Yonkers, pursuant  to  a  memorandum  of understanding with the director of the budget, on or before June 30.   10.   Aid  and  incentives  for  municipalities.  Notwithstanding  any inconsistent provision of this section or of any other provision of  law to the contrary, the payment of general purpose local government aid for the  support of local government for state fiscal years commencing April first, two thousand seven, shall be paid from an appropriation made  for the aid and incentives for municipalities program pursuant to the public protection  and general government budget for such state fiscal years in a manner consistent with this subdivision. Subdivisions one through nine of this section shall not be applicable to the  payment  of  per  capita state aid for the support of local government.   a.  Definitions.  When  used  in  this  subdivision,  unless otherwise expressly stated:  (i) "Municipality" means a  city  with  a  population  less  than  one million, town or village.  (ii)  "Aid  and  incentives for municipalities" means the total of all aid payable to municipalities pursuant to this  subdivision  except  for grants payable pursuant to paragraphs j, m and n of this subdivision.  (iii)  "Full valuation" means "full valuation for taxable purposes" as reported in the state comptroller's special report on  local  government  finances  for  New  York  state for local fiscal years ended three years prior to the beginning of the state fiscal year in which  an  additional annual  apportionment  or  per  capita adjustment is payable pursuant to paragraphs d and e of this subdivision.  (iv)  "Population"  means  population  data based upon the most recent federal decennial census.  (v) "Full  valuation  per  capita"  means  the  full  valuation  of  a municipality divided by the population of such municipality.  (vi)  "Average full valuation per capita for municipalities" means the sum of the full valuation for municipalities divided by the sum  of  the population  of the municipalities as reported in the state comptroller's special report on local government finances for New York state for local fiscal years ended three years prior  to  the  beginning  of  the  state fiscal  year  in  which an additional annual apportionment or per capita adjustment  is  payable  pursuant  to  paragraphs  d  and  e   of   this subdivision.  (vii)  "State  aid"  means  the  total  amount  of  aid a municipality received in the state fiscal year commencing April first,  two  thousand six,  under  the  aid  and  incentives  for  municipalities  program, as appropriated in chapter fifty of the laws of two thousand six, and under the additional municipal aid program pursuant to section two of  part  A of chapter fifty-six of the laws of two thousand six, as appropriated in chapter fifty of the laws of two thousand six.  (viii)  "Prior  year  aid"  means for the state fiscal year commencing April first, two  thousand  nineteen  and  in  each  state  fiscal  year thereafter,  the  base level grant received in the immediately preceding state fiscal year pursuant to paragraph b of this subdivision.  (ix)  "Per  capita  state  aid"  means  the  prior  year  aid  for   a municipality  divided  by the population of the municipality as reported in the most recent federal decennial census.   b. Base level grants. (i) Within amounts  appropriated  in  the  state fiscal year commencing April first, two thousand seven and in each state fiscal  year thereafter, there shall be apportioned and paid to a county with a population of less than one million but more  than  nine  hundred twenty-five  thousand  according  to the federal decennial census of two thousand, cities with a population of less than one million,  towns  and villages  a  base  level  grant in an amount equal to the prior year aid received by such county, city, town or village.  (ii)  Notwithstanding  subparagraph  (i)  of  this  paragraph,  within amounts  appropriated  in  the state fiscal year commencing April first, two  thousand  ten,  there  shall  be  apportioned  and  paid  to   each municipality a base level grant in an amount equal to the prior year aid received  by  such  municipality  minus  a  base  level grant adjustment calculated in accordance with clause two of this subparagraph.  (1) When used in this subparagraph, unless otherwise expressly stated:  (A) "2008-09 AIM funding" shall mean the sum of the base  level  grant pursuant  to this paragraph, additional annual apportionment pursuant to paragraph d of this  subdivision,  per  capita  adjustment  pursuant  to paragraph  e  of  this  subdivision  and  special  aid and incentives to certain eligible cities as appropriated in chapter fifty of the laws  of two  thousand  eight,  as  amended  by  chapter  one  of the laws of two thousand nine, apportioned and paid to such municipality  in  the  state fiscal year commencing April first, two thousand eight.  (B)  "2008  total  revenues"  shall  mean  "total  revenues"  for such municipality as reported in the state comptroller's  special  report  on local  government  finances  for  New  York state for local fiscal years ended in two thousand eight.  (C) "AIM reliance" shall mean  2008-09  AIM  funding  expressed  as  a percentage of 2008 total revenues.  (2) The base level grant adjustment shall equal:  (A)  two  percent  of  prior year aid if AIM reliance was at least ten percent, or  (B) five percent of prior year aid if AIM reliance was less  than  ten percent.  (iii)  Notwithstanding  subparagraph  (i)  of this paragraph, a county with a population of less than one million but more  than  nine  hundred twenty-five  thousand  according  to the federal decennial census of two thousand shall not receive a base level grant in the state  fiscal  year commencing  April  first,  two  thousand ten or in any state fiscal year thereafter.  (iv)  Notwithstanding  subparagraph  (i)  of  this  paragraph,  within amounts  appropriated  in  the state fiscal year commencing April first, two thousand eleven,  there  shall  be  apportioned  and  paid  to  each municipality a base level grant in an amount equal to the prior year aid received  by such municipality minus a base level grant adjustment equal to two percent of such prior year aid.  (v) Notwithstanding subparagraph (i) of this paragraph, within amounts appropriated in the  state  fiscal  year  commencing  April  first,  two thousand  nineteen,  and annually thereafter, there shall be apportioned and paid to each municipality which is a city a base level grant  in  an amount  equal  to  the  prior  year aid received by such city, and there shall be apportioned and paid to each municipality which is  a  town  or village  a  base  level  grant  in  accordance  with  clause two of this subparagraph.  (1) When used in this subparagraph, unless otherwise expressly stated:  (A) "two thousand eighteen--two thousand nineteen AIM  funding"  shall mean  the sum of the base level grant paid in the state fiscal year that began April first, two thousand eighteen pursuant to this paragraph.  (B) "two thousand seventeen total expenditures" shall mean  all  funds and  total expenditures for a town or a village as reported to the state comptroller for local fiscal years ended in two thousand seventeen.  (C) "AIM Reliance" shall  mean  two  thousand  eighteen--two  thousand nineteen  AIM  funding  calculated  as  a  percentage  of  two  thousand seventeen  total  expenditures,  provided  that,  for  a  village  which dissolved  during  the  state  fiscal  year  that began April first, two thousand eighteen, the village's  two  thousand  eighteen--two  thousand nineteen  AIM  funding  shall  be  added  to  the  existing two thousand eighteen--two thousand nineteen AIM funding of the town into  which  the village dissolved for purposes of this calculation.  (2)  A  base  level  grant equal to a town or village's prior year aid only if such town or  village's  AIM  reliance  equals  two  percent  or greater  as  reported  to  and  published by the state comptroller as of January tenth, two thousand nineteen.  (vi)  Notwithstanding  subparagraph  (i)  of  this  paragraph,  within amounts  appropriated  in  the state fiscal year commencing April first, two  thousand  twenty-one,  and  annually  thereafter,  there  shall  be apportioned  and  paid  to  each  municipality  a base level grant in an amount equal to the aid received  by  such  municipality  in  the  state fiscal  year  commencing  April  first, two thousand nineteen; provided, however, and notwithstanding any law  to  the  contrary,  in  the  state fiscal  year  commencing  April  first,  two  thousand  twenty-one,  and annually thereafter, the town of Palm Tree shall receive  a  base  level grant  of  twenty-four  thousand  two  hundred thirteen dollars, and the village of Sagaponack shall receive a base level grant of  two  thousand dollars, and the village of Woodbury shall receive a base level grant of  twenty-seven  thousand  dollars, and the village of South Blooming Grove shall receive a base level grant of nineteen thousand dollars.   c. "Fiscal distress indicators" shall include:  (i)  Full  valuation per capita less than fifty percent of the average full valuation per capita for municipalities.  (ii) A population at least ten percent less  than  the  population  as reported in the nineteen hundred seventy federal decennial census.  (iii)  Greater than sixty percent real property tax limit exhausted in the most recent local fiscal year as reported to  the  division  of  the budget by the state comptroller.  (iv)  A  percentage  of individuals living below the poverty level, as reported for a municipality in the most recent federal decennial census, in excess of one hundred fifty percent  of  the  average  percentage  of individuals   living   below   the   poverty   level   as  reported  for municipalities in the most recent federal decennial census.   d. Additional annual apportionments. Within  amounts  appropriated  in the  state fiscal year commencing April first, two thousand seven and in the state fiscal  year  commencing  April  first,  two  thousand  eight, municipalities shall receive additional aid apportioned as follows:  (i)  Any  municipality with an average full valuation per capita equal to or less than the average full valuation per capita for municipalities that is a city, a town with a population greater than fifteen  thousand, or  a  village  with  a  population  greater than ten thousand, shall be eligible to receive an additional annual apportionment equal to:  (1) nine percent of  such  municipality's  base  level  grant  if  the municipality  meets all of the fiscal distress indicators in paragraph c of this subdivision,  (2) seven percent of such  municipality's  base  level  grant  if  the municipality  meets  any  three  of  the  fiscal  distress indicators in paragraph c of this subdivision, or  (3) five percent of  such  municipality's  base  level  grant  if  the municipality  meets  at  least  one  but  no more than two of the fiscal distress indicators in paragraph c of this subdivision.  (ii) Any municipality with an average full valuation per capita  equal to or less than the average full valuation per capita for municipalities that  is  a  town  with  a  population  of fifteen thousand or less or a village with a population of ten thousand or less  which  meets  one  or more  of  the  fiscal distress indicators in subparagraphs (i), (ii) and (iii) of paragraph c of this subdivision shall be eligible to receive an additional  annual  apportionment  equal  to  five   percent   of   such municipality's base level grant.  (iii)  Any municipality that does not qualify for an additional annual apportionment pursuant to subparagraphs (i) and (ii) of  this  paragraph shall be eligible to receive an additional annual apportionment equal to three percent of such municipality's base level grant.   e.  Per  capita  adjustment.  Within amounts appropriated in the state fiscal year commencing April first, two thousand seven and in the  state fiscal  year  commencing April first, two thousand eight, additional aid shall be apportioned as follows:  (i) For the purposes of subparagraphs (ii), (iii),  (iv)  and  (v)  of this  paragraph,  the threshold percentage shall be seventy-five percent in the state fiscal year commencing April first, two thousand seven  and eighty  percent  in  the  state  fiscal year commencing April first, two thousand eight.  (ii) A municipality with an average full valuation per capita equal to or less than the average full valuation per  capita  for  municipalities that  is  a  city with a population greater than or equal to one hundred twenty-five thousand and receives per capita  state  aid  less  than  or  equal  to  the  threshold  percentage  of  the average for cities with a population greater than or equal to  one  hundred  twenty-five  thousand shall be eligible to receive additional aid of four and one-half percent of such city's base level grant, subject to the availability of funds.  (iii)  A  municipality with an average full valuation per capita equal to or less than the average full valuation per capita for municipalities that is a city with a  population  less  than  one  hundred  twenty-five thousand,  meets  one  or  more  of  the fiscal distress indicators, and receives per capita state aid  less  than  or  equal  to  the  threshold percentage  of  the  average  for cities with a population less than one hundred twenty-five thousand  that  meet  one  or  more  of  the  fiscal distress indicators, shall be eligible to receive additional aid of four and  one-half  percent  of  such city's base level grant, subject to the availability of funds.  (iv) A municipality with an average full valuation per capita equal to or less than the average full valuation per  capita  for  municipalities that  is  a  town with a population greater than fifteen thousand, meets one or more of the fiscal distress indicators, and receives  per  capita state  aid less than or equal to the threshold percentage of the average for towns with a population greater than fifteen thousand that meet  one or  more of the fiscal distress indicators, shall be eligible to receive additional aid of four and one-half percent of such  town's  base  level grant, subject to the availability of funds.  (v)  A municipality with an average full valuation per capita equal to or less than the average full valuation per  capita  for  municipalities that is a village with a population greater than ten thousand, meets one or more of the fiscal distress indicators, and receives per capita state aid  less  than  or equal to the threshold percentage of the average for villages with a population greater than ten thousand that  meet  one  or more  of  the  fiscal  distress indicators, shall be eligible to receive additional aid of four and one-half percent of such village's base level grant, subject to the availability of funds.  (vi) If sufficient funds are not available for additional aid  in  the amount authorized pursuant to subparagraphs (ii), (iii), (iv) and (v) of this paragraph, additional aid shall be apportioned to each municipality eligible  for  such  aid  based  on the municipality's pro rata share of available funds.   e-1. Deficit reduction adjustment. Notwithstanding paragraph b of this subdivision, in the  state  fiscal  year  commencing  April  first,  two thousand  nine  the  base  level grant to each city with a population of less than one million whose fiscal year does not begin on January  first shall  equal  such  city's  prior  year  aid  minus  a deficit reduction adjustment calculated in accordance with the following:  (i) When used in this paragraph, unless otherwise expressly stated:  (1) "2008-09 AIM funding" shall mean the sum of the base  level  grant pursuant to this paragraph, additional annual apportionments pursuant to paragraph  d  of  this  subdivision,  per  capita adjustment pursuant to paragraph e of this  subdivision  and  special  aid  and  incentives  to certain  eligible cities as appropriated in chapter fifty of the laws of two thousand eight, as amended  by  chapter  one  of  the  laws  of  two thousand  nine,  apportioned  and  paid to such city in the state fiscal year commencing April first, two thousand eight.  (2) "2008 total revenues" shall mean "Total Revenues" for such city as reported in the state comptroller's special report on  local  government finances for New York state for local fiscal years ended in two thousand eight.  (3)  "AIM  reliance"  shall  mean  2008-09  AIM funding expressed as a percentage of 2008 total revenues.  (ii) The deficit reduction adjustment for each such city shall equal:  (1)  one  percent of prior year aid if such city's AIM reliance was at least ten percent,  (2) two percent of prior year aid if such city's AIM reliance  was  at least five percent but less than ten percent,  (3) three percent of prior year aid if such city's AIM reliance was at least one percent but less than five percent, or  (4)  eight  percent  of prior year aid if such city's AIM reliance was less than one percent.   f. Use of additional aid by distressed municipalities. As a  condition of  receiving  more  than  one  hundred  thousand  dollars  in  combined additional aid pursuant to subparagraph  (i)  of  paragraph  d  of  this subdivision  and  paragraph  e  of this subdivision, if applicable, each municipality that is eligible for such aid, other than a city subject to a control period under a state imposed fiscal stability authority, shall be required to use the additional aid for the following purposes:  (i) To minimize or reduce the real property tax burden.  (ii) To support investments in  technology  or  other  efficiency  and productivity   initiatives  that  permanently  minimize  or  reduce  the municipality's operating expenses.  (iii) To support economic development  or  infrastructure  investments that  are  necessary  to  achieve  economic  revitalization and generate growth in the municipality's real property tax base.   Provided, however, that if the additional aid  for  the  state  fiscal year  commencing  April  first,  two thousand seven is enacted after the adoption of a municipality's budget for the fiscal year beginning in two thousand  seven  and  cannot  be  used  for   such   purposes   in   the municipality's current fiscal year, such additional aid shall be held in fund balance or reserve and used for such purposes in the municipality's subsequent fiscal year.   g.  Accountability  requirements. (i) As a condition of receiving more than one hundred thousand dollars in combined additional aid pursuant to subparagraph (i) of paragraph d of this subdivision and paragraph  e  of this  subdivision,  if  applicable, each municipality that qualifies for such additional aid, other than a city subject to a control period under a state imposed fiscal stability authority, shall submit a comprehensive fiscal performance plan to the director of  the  budget  and  the  state comptroller.  Such plan shall be submitted to the director of the budget and  the  state  comptroller  within  sixty  days  of  adoption   of   a municipality's  most recent budget or within sixty days of the effective date of this subdivision, whichever is later, and shall include:  (1) a multi-year financial plan including projected employment levels, projected annual expenditures for  personal  service,  fringe  benefits, non-personal   services  and  debt  service;  appropriate  reserve  fund amounts; estimated annual  revenues  including  projected  property  tax rates,  the  value  of the taxable real property and resulting tax levy, annual growth in sales  tax  and  non-property  tax  revenues,  and  the proposed use of one-time revenue sources. Such multi-year financial plan shall  consist  of,  at  a  minimum,  four  fiscal  years  including the municipality's most recently completed fiscal year, its  current  fiscal year adopted budget, and the subsequent two fiscal years.  (2)  a  fiscal  improvement  plan covering the same time period as the multi-year financial plan that contains  key  fiscal  performance  goals necessary  to  achieve and maintain long term fiscal stability, proposed local actions necessary to achieve such goals, and proposed  performance measures  necessary to assess actual progress in implementing such local actions. In the development of such plans, proposed local actions  shall include,   but   not  be  limited  to,  improved  management  practices,  initiatives  to  minimize  or  reduce  operating  expenses,  and  shared services agreements with other municipalities; and  (3)  a  fiscal  accountability  report that, for the state fiscal year commencing April first, two thousand  seven,  describes  accomplishments and  progress  during  the  preceding  two  local  fiscal  years  toward achieving management improvements, operational  efficiencies  and  other actions  necessary  to  achieve fiscal stability. Beginning in the state fiscal year commencing April first, two  thousand  eight,  and  in  each fiscal  year  thereafter  through  and  including  the state fiscal year commencing April first, two  thousand  ten,  the  fiscal  accountability report shall include: (A) a description of the progress toward achieving fiscal  performance  goals  identified  in  the  previous  year's fiscal performance plan; and (B) an accounting of the use of additional  annual apportionments   and   per  capita  adjustments  provided  for  in  this subdivision.  (ii) As a condition of  receiving  a  base  level  grant  pursuant  to paragraph b of this subdivision, each municipality that is a city, other than  a  city  subject  to a control period under a state imposed fiscal stability  authority  or  a  city  subject  to   the   requirements   of subparagraph  (i)  of  this  paragraph  and  each municipality that is a village that, meets all four fiscal distress indicators in  paragraph  c of  this  subdivision  shall  develop  a  multi-year financial plan that includes: projected employment levels, projected annual expenditures for personal  service,  fringe  benefits,  non-personal  services  and  debt service;  appropriate  reserve  fund  amounts; estimated annual revenues including projected property tax rates, the value of  the  taxable  real property  and  resulting  tax  levy,  annual  growth  in  sales  tax and non-property tax revenues, and the  proposed  use  of  one-time  revenue sources.  Such multi-year financial plan shall consist of, at a minimum, four fiscal years including the municipality's most  recently  completed fiscal  year,  its current fiscal year adopted budget and the subsequent two fiscal years. On or before March thirty-first,  two  thousand  eight and  on or before March thirty-first in each year thereafter through and including two thousand  eleven,  the  chief  elected  official  of  such municipality  shall  submit written certification to the director of the budget that such municipality has complied with the requirements of this subparagraph.   h.  Compliance  review.  (i)  Compliance  with  the  requirements   of paragraphs f and g of this subdivision shall be subject to review by the state  comptroller,  including  any  compliance  review requested by the director of the budget.  (ii) The state comptroller may direct a  municipality  to  modify  and resubmit  its  fiscal  performance  plan pursuant to subparagraph (i) of paragraph g  of  this  subdivision  if  necessary  to  comply  with  the requirements of paragraph g of this subdivision.  (iii)  If  upon review the state comptroller finds that a municipality has not satisfied the  requirements  of  paragraphs  f  and  g  of  this subdivision  he or she shall notify the municipality and the director of the budget of such finding. Such notice may include a recommendation  to withhold aid pursuant to subparagraph (iv) of this paragraph.  (iv) Upon notice pursuant to subparagraph (iii) of this paragraph, the director  of  the  budget  shall  be  authorized  to  direct  the  state comptroller to withhold aid and incentives for municipalities payable to such municipality up to the amount of  additional  annual  apportionment and  per  capita  adjustment  paid in the year in which the municipality failed to comply with such requirements until compliance is satisfied.  (v) In the event a city fails to provide  the  certification  required under  the  aid  and  incentives for municipalities program appropriated  pursuant to chapter fifty of the laws of two thousand six or pursuant to subparagraph (ii) of paragraph g of this subdivision,  the  director  of the  budget  shall  be  authorized  to  direct  the state comptroller to withhold  aid  and incentives for municipalities payable to such city up to  the  amount  of  additional  annual  apportionment  and  per  capita adjustment   paid  pursuant  to  such  chapter  until  certification  is provided.   i. Payments. (i) In the state fiscal year commencing April first,  two thousand  seven  and  in  each  state fiscal year thereafter through and including the state fiscal year commencing  April  first,  two  thousand ten, base level grants shall be paid in the same "on or before month and day" manner as:  (1) paid in the state fiscal year commencing April first, two thousand six under the aid and incentives for municipalities program in effect at that  time and appropriated in chapter fifty of the laws of two thousand six; or  (2) set forth in part R of  chapter  fifty-six  of  the  laws  of  two thousand four relating to unrestricted aid to certain cities.  (ii)  In  the  state  fiscal year commencing April first, two thousand seven and in each state fiscal year thereafter through and including the state fiscal year commencing April first, two thousand  ten,  additional annual   apportionments   and   per  capita  adjustments  authorized  in paragraphs d and e of this  subdivision  shall  be  paid  on  or  before December fifteenth for cities with fiscal years beginning January first, on  or  before  March  fifteenth for all other cities, and for towns and villages, in the same "on or before month and day" manner as their  base level grants are paid pursuant to subparagraph (i) of this paragraph.  (iii)  Aid  and incentives for municipalities shall be apportioned and paid to the chief fiscal officer  of  each  municipality  on  audit  and warrant  of  the  state  comptroller  out  of moneys appropriated by the legislature for such purpose to  the  credit  of  the  local  assistance account  in  the  general  fund  of the state treasury. Any municipality receiving  aid  and  incentives  for  municipalities  pursuant  to  this subdivision  shall  use  such  aid  only  for general municipal purposes except as provided in subparagraph (iv) of this paragraph.  (iv) Amounts payable to any city having  a  population  of  less  than fifty-five  thousand  but more than fifty-four thousand according to the federal decennial census of nineteen hundred ninety shall be apportioned and paid to the special account for the municipal assistance corporation for the city of Troy in the municipal assistance state aid fund pursuant to section  ninety-two-e  of  this  chapter  and  chapters  one  hundred eighty-seven  and  one  hundred  eighty-eight  of  the  laws of nineteen hundred ninety-five.  (v) Notwithstanding any  inconsistent  provision  of  law,  additional annual  apportionments  pursuant  to paragraph d of this subdivision and pursuant  to  the  aid  and  incentives   for   municipalities   program appropriated  in chapter fifty of the laws of two thousand six shall not be considered state aid pursuant to title two of article  ten-D  of  the public authorities law for any eligible city subject to a control period under a state imposed fiscal stability authority. Such additional annual apportionments  shall be paid to such authority for distribution to such city within the context of an  authority-approved  four  year  financial plan, for the following purposes:  (i) To maintain, minimize, or reduce the real property tax burden;  (ii)  To  support  investments  in  technology or other efficiency and productivity  initiatives  that  permanently  minimize  or  reduce   the municipality's operating expenses;  (iii)  To  support  economic development or infrastructure investments that are necessary  to  achieve  economic  revitalization  and  generate growth in the municipality's real property tax base; and  (iv) To minimize or prevent reductions in city services.  (vi)  Notwithstanding subparagraph (i) of this paragraph, in the state fiscal year commencing  April  first,  two  thousand  nine  the  deficit reduction adjustment to the base level grants of certain cities pursuant to  paragraph e-one of this subdivision shall be made on or before March fifteenth, two thousand ten.  (vii) Notwithstanding subparagraph (i) of this paragraph, in the state fiscal year commencing April first, two thousand  ten,  the  base  level grant  adjustment  pursuant  to subparagraph (ii) of paragraph b of this subdivision shall be made on or before September twenty-fifth for a town or village, on or before December fifteenth for a city whose fiscal year begins January first, and on or before March fifteenth for a city  whose fiscal year does not begin on January first.  (viii)  Notwithstanding  subparagraph  (i)  of  this paragraph, in the state fiscal year commencing April first, two thousand eleven, the  base level  grant  adjustment pursuant to subparagraph (iv) of paragraph b of this subdivision shall be made on or before September twenty-fifth for a town or village, on or before December fifteenth for a city whose fiscal year begins January first, and on or before March fifteenth for  a  city whose fiscal year does not begin January first.  (ix)  Notwithstanding subparagraph (i) of this paragraph, in the state fiscal year commencing April first,  two  thousand  nineteen,  the  base level  grant  adjustment  pursuant to subparagraph (v) of paragraph b of this subdivision shall be made on or before September twenty-fifth for a town or village.   j. Special aid and incentives for municipalities to the  city  of  New York.  In  the  state  fiscal  year commencing April first, two thousand seven a city with a population of one  million  or  more  shall  receive twenty  million  dollars  on  or before December fifteenth. In the state fiscal year commencing April first, two thousand eight, a  city  with  a population  of  one million or more shall receive two hundred forty-five million nine  hundred  forty-four  thousand  eight  hundred  thirty-four dollars  payable  on  or  before December fifteenth. In the state fiscal year commencing April first, two thousand nine, a city with a population of one million or more shall  receive  three  hundred  one  million  six hundred fifty-eight thousand four hundred ninety-five dollars payable on or   before   December   fifteenth.   Special  aid  and  incentives  for municipalities to the city of New York shall be apportioned and paid  as required as follows:  (i)   Any   amounts  required  to  be  paid  to  the  city  university construction fund pursuant to the city university construction fund act;  (ii) Any amounts required to be paid to  the  New  York  city  housing development   corporation   pursuant   to  the  New  York  city  housing development corporation act;  (iii) Five hundred thousand dollars to the chief fiscal officer of the city of New York for payment to the trustees of the police pension  fund of such city;  (iv)  Eighty  million dollars to the special account for the municipal assistance corporation for  the  city  of  New  York  in  the  municipal assistance  tax  fund  created  pursuant to section ninety-two-d of this chapter to the  extent  that  such  amount  has  been  included  by  the municipal  assistance  corporation  for  the  city  of  New  York in any computation for the issuance of bonds on a parity with outstanding bonds pursuant to a contract with the holders  of  such  bonds  prior  to  the issuance  of  any  other  bonds  secured  by payments from the municipal  assistance corporation for  the  city  of  New  York  in  the  municipal assistance  state  aid  fund created pursuant to section ninety-two-e of this chapter;  (v)  The  balance  of the special account for the municipal assistance corporation for the city of New York in the municipal  assistance  state aid fund created pursuant to section ninety-two-e of this chapter;  (vi)  Any  amounts  to be refunded to the general fund of the state of New York pursuant to the annual appropriation enacted for the  municipal assistance state aid fund;  (vii)  To  the  state  of  New  York municipal bond bank agency to the extent provided by section twenty-four hundred thirty-six of the  public authorities law; and  (viii)  To  the  transit  construction  fund to the extent provided by section twelve hundred twenty-five-i of the public authorities law,  and thereafter to the city of New York. Notwithstanding  any  other  law to the contrary, the amount paid to any city with a population of one million or  more  on  or  before  December fifteenth  shall  be  for  an  entitlement period ending the immediately preceding June thirtieth.   k. Contingency payments for the city of New York. For the state fiscal year commencing April first, two thousand seven and in each state fiscal year thereafter through and including the state fiscal  year  commencing April first, two thousand ten, a contingency appropriation shall be made available in the event payments are required as follows:  (i)   Any   amounts  required  to  be  paid  to  the  city  university construction fund pursuant to the city university construction fund act;  (ii) Any amounts required to be paid to  the  New  York  city  housing development   corporation   pursuant   to  the  New  York  city  housing development corporation act;  (iii) Five hundred thousand dollars to the chief fiscal officer of the city of New York for payment to the trustees of the police pension  fund of such city;  (iv)  Eighty  million dollars to the special account for the municipal assistance corporation for  the  city  of  New  York  in  the  municipal assistance  tax  fund  created  pursuant to section ninety-two-d of this chapter to the  extent  that  such  amount  has  been  included  by  the municipal  assistance  corporation  for  the  city  of  New  York in any computation for the issuance of bonds on a parity with outstanding bonds pursuant to a contract with the holders  of  such  bonds  prior  to  the issuance  of  any  other  bonds  secured  by payments from the municipal assistance corporation for  the  city  of  New  York  in  the  municipal assistance  state  aid  fund created pursuant to section ninety-two-e of this chapter;  (v) The balance of the special account for  the  municipal  assistance corporation  for  the city of New York in the municipal assistance state aid fund created pursuant to section ninety-two-e of this chapter;  (vi) Any amounts to be refunded to the general fund of  the  state  of New  York pursuant to the annual appropriation enacted for the municipal assistance state aid fund;  (vii) To the state of New York  municipal  bond  bank  agency  to  the extent  provided by section twenty-four hundred thirty-six of the public authorities law; and  (viii) To the transit construction fund  to  the  extent  provided  by section  twelve hundred twenty-five-i of the public authorities law, and thereafter to the city of New York.   l. Consolidations, mergers, or dissolutions; entitlement  to  aid  and incentives  for municipalities. (i) In the case where any city, town, or village consolidates, merges or dissolves, and the  resulting  successor  government  has  filed  with  the  office  of  the  state  comptroller a certificate of any such  consolidation,  merger,  or  dissolution,  such successor  government  shall  be entitled to receive all payments of aid and incentives for municipalities which, pursuant to paragraphs b, d and e  of  this  subdivision,  would  have  been  otherwise  payable  to the individual  cities,  towns,  or  villages  that  were  party   to   such consolidation, merger, or dissolution.  (ii)  The  annual  amount  of  such payments of aid and incentives for municipalities that any city, town, or village in which  a  municipality has  consolidated,  merged, or dissolved shall be eligible to receive on the date such  city,  town,  or  village  is  consolidated,  merged,  or dissolved shall continue to be paid pursuant to paragraphs b, d and e of this  subdivision for every state fiscal year following the date of such consolidation, merger, or dissolution. In instances where only a portion of a city, town, or village is party  to  a  consolidation,  merger,  or dissolution,  aid  and  incentives  for  municipalities  payable  to the resulting successor government shall include only a pro  rata  share  of the  aid  otherwise due and payable to such city, town, or village. Such pro rata share shall be based on a ratio of  the  two  thousand  federal decennial  census  population  of  the  portion consolidated, merged, or dissolved as compared to the total two thousand federal decennial census population of the city, town, or village party  to  such  consolidation, merger, or dissolution.   m.  Shared municipal services incentive awards applicable to the state fiscal year commencing April first, two thousand five.  (i)  Within  the amounts  appropriated  in  chapter sixty-two of the laws of two thousand five therefor, the secretary of state may award  competitive  grants  to two  or  more  municipalities  to  cover  costs associated with mergers, consolidations, cooperative agreements, dissolutions and shared services of municipalities where authorized by state law.  (ii) For the purposes of this paragraph, "municipalities"  shall  mean counties, cities, towns, villages and school districts.  (iii)  Such  grants  may  be  used  to cover the costs associated with consolidations, dissolutions, cooperative agreements and shared services of municipalities, including, but not limited to, legal  and  consultant services,  feasibility studies, capital improvements and other necessary expenses.  (iv) The maximum grant awarded shall not exceed one  hundred  thousand dollars per municipality.  (v)  Local  matching funds, equal to ten percent of the total approved project cost, shall be required.  (vi) No part of the grant shall be used by the applicant for recurring expenses such as salaries.  (vii) The secretary of state shall, prior to the acceptance  of  grant applications,  adopt  rules  and  regulations  to  establish eligibility requirements, application forms and procedures, criteria of  review  and grant approval guidelines.   n. Shared municipal services incentive program applicable to the state fiscal  year  commencing  April  first,  two  thousand seven. (i) Shared municipal services incentive awards. Within the amount  appropriated  in chapter  fifty of the laws of two thousand seven therefor, the secretary of state may award competitive grants to two or more  municipalities  to cover  costs  associated  with  consolidations,  mergers,  dissolutions, cooperative agreements  and  shared  services  of  municipalities  where authorized by state law as follows:  (1)  For  the  purposes of this paragraph, "municipalities" shall mean counties, cities, towns, villages, special improvement  districts,  fire districts, and school districts; provided, however, that for purposes of  this  definition,  a  school district shall be considered a municipality only in instances where a school district advances an application for  a grant  to  cover  costs associated with cooperative agreements or shared services.  For  purposes  of  this  definition,  a  board of cooperative educational  services  shall  be  considered  a  municipality  only   in instances  where such board of cooperative educational services advances a joint shared service application on behalf  of  school  districts  and other   municipalities  within  the  board  of  cooperative  educational services region; provided, however, that any shared  service  agreements with a board of cooperative educational services:  (A) shall not generate additional state aid;  (B)  shall  be  deemed  not  to  be a part of the program, capital and administrative budgets of the board of cooperative educational  services for  the  purposes  of computing charges upon component school districts pursuant to subparagraph seven of paragraph b  of  subdivision  four  of section  nineteen  hundred fifty and subdivision one of section nineteen hundred fifty-one of the education law; and  (C) shall be deemed to be a cooperative municipal service for purposes of subparagraph two of  paragraph  d  of  subdivision  four  of  section nineteen hundred fifty of the education law.  (2) Such grants may be used to cover costs, including, but not limited to,   legal   and  consultant  services,  feasibility  studies,  capital improvements, and other necessary expenses. The  amounts  awarded  to  a school  district pursuant to this paragraph shall not be included in the approved  operating  expense  of  the  school  district  as  defined  in paragraph  t of subdivision one of section thirty-six hundred two of the education law.  (3) The maximum grant awarded shall not exceed  two  hundred  thousand dollars per municipality.  (4)  Local  matching funds, equal to ten percent of the total approved project or initiative cost shall be required.  (5) No part of the grant shall be used by the applicant for  recurring expenses such as salaries.  (6)  In  the  selection  of grant awards, the secretary of state shall give priority to applications that:  (A) include a municipality that  meets  any  of  the  fiscal  distress indicators in paragraph c of this subdivision;  (B)  plan  or  implement  the  consolidation, merger or dissolution of municipalities;  (C) share services between school districts and other  municipalities, including  applications  submitted  by boards of cooperative educational services as defined in clause one of subparagraph (i) of this paragraph;  (D)  share  highway  services,  including  joint   highway   equipment purchases,  capital  improvements  that  benefit  two  or more municipal highway departments, contractual services between two or more  municipal highway  departments  or  for the consolidation of two or more municipal highway departments;  (E)  consolidate  health  benefit  plans  offered  by  two   or   more municipalities;  (F)  encourage  countywide  shared services, where a county develops a countywide shared services  plan  under  which  municipalities  in  such county  agree  to  participate  in  shared  services, including, but not limited to, public safety, purchasing, payroll, and  real  property  tax assessment.  (7)  The  secretary  of  state shall, prior to the acceptance of grant applications,  promulgate  rules  and  regulations  including,  but  not limited  to, (A) award eligibility criteria, and (B) application, review and grant approval procedures. The secretary of state shall also require  that such awards be granted only for services that  would  otherwise  be individually  provided  by  each grantee and that demonstrable financial savings result from such sharing, unless such awards are for feasibility studies.  The  secretary  of  state may consult with the commissioner of transportation, the president of the state civil service commission,  or any  other  appropriate state official as needed to establish such rules and regulations.   o. Local government efficiency grant program beginning  in  the  state fiscal  year  commencing  April first, two thousand eight and continuing until the end of the state  fiscal  year  commencing  April  first,  two thousand  ten.  (i) Definitions. (1) For the purposes of this paragraph, "municipality" shall mean counties,  cities,  towns,  villages,  special improvement  districts,  fire  districts,  public libraries, association libraries, water authorities, sewer authorities, regional  planning  and development   boards,   school  districts,  and  boards  of  cooperative educational services; provided, however, that for the purposes  of  this definition,  a  board  of  cooperative  educational  services  shall  be considered  a  municipality  only  in  instances  where  such  board  of cooperative  educational services advances a joint application on behalf of school  districts  and  other  municipalities  within  the  board  of cooperative  educational  services  region;  provided, however, that any agreements with a board of cooperative educational services:  shall  not generate  additional  state aid; shall be deemed not to be a part of the program, capital and administrative budgets of the board of  cooperative educational   services  for  the  purposes  of  computing  charges  upon component school districts pursuant to subparagraph seven of paragraph b of subdivision four of section nineteen hundred  fifty  and  subdivision one  of  section  nineteen  hundred fifty and subdivision one of section nineteen hundred fifty-one of the education law; and shall be deemed  to be  a  cooperative municipal service for purposes of subparagraph two of paragraph d of subdivision four of section nineteen hundred fifty of the education law.  (2) For the purposes of  this  paragraph,  "functional  consolidation" shall  mean  when  one  municipality  completely  provides  a service or function for another municipality,  which  no  longer  engages  in  that service or function.  (ii)  High  priority  planning  grants.  (1) Within the annual amounts appropriated therefor, the secretary of state  may  award  grants  to  a municipality  to cover costs associated with plans and studies developed for  a  city  or  county  charter  revision  which  includes  functional consolidation  or increased shared services and for the dissolution of a village; and to  two  or  more  municipalities  for  plans  and  studies developed   for   mergers,  consolidations,  and  dissolutions;  sharing services  or  transferring  functions  that  would  be  performed  on  a countywide  basis; and conducting services on a multi-county or regional basis. Additional grant categories may be identified by the secretary of state,  in  consultation  with  the  commission  on   local   government efficiency   and   competitiveness,   and  included  in  a  request  for applications.  (2) Such plans  and  studies  shall  include  an  examination  of  the potential  financial  savings  and  management  improvements  from  such charter revision, consolidation, dissolution, merger or shared services.  (3)  High  priority  planning  grants  may  be  used  to  cover  costs including,  but  not limited to, legal and consultant services and other necessary expenses. The amounts awarded to a school district pursuant to this subparagraph shall  not  be  included  in  the  approved  operating expense  of the school district as defined in paragraph t of subdivision one of section thirty-six hundred two of the education law. No  part  of  the  grant shall be used by the applicant for recurring expenses such as salaries.  (4)  The maximum high priority planning grant awarded shall not exceed fifty thousand dollars per application. Award amounts may vary by  grant category as identified in the request for applications.  (5)  Matching  funds  equal  to  ten  percent  of  the  total  cost of activities under the grant work plan approved by the department of state shall be required.  (iii) General  efficiency  planning  grants.  (1)  Within  the  annual amounts   appropriated  therefor,  the  secretary  of  state  may  award competitive  grants  to  two  or  more  municipalities  to  cover  costs associated with plans and studies for potential functional consolidation or shared services involving two or more municipalities.  (2)  Such  plans  and  studies  shall  include  an  examination of the potential  financial  savings  and  management  improvements  from  such functional consolidation or shared services.  (3)  General  efficiency  planning  grants  may be used to cover costs including, but not limited to, legal and consultant services  and  other necessary expenses. The amounts awarded to a school district pursuant to this  subparagraph  shall  not  be  included  in  the approved operating expense of the school district as defined in paragraph t of  subdivision one  of  section thirty-six hundred two of the education law. No part of the grant shall be used by the applicant for recurring expenses such  as salaries.  (4)  The  maximum  general efficiency planning grant awarded shall not exceed  twenty-five   thousand   dollars   per   application   for   two municipalities,  with  an  additional  one  thousand  dollars  for  each additional municipality  participating  in  the  application;  provided, however, that in no case shall such an application receive a grant award in excess of thirty-five thousand dollars.  (5)  Local  matching  funds  equal to ten percent of the total cost of activities under the grant work plan approved by the secretary of  state shall be required.  (6)  In  the  selection  of grant awards, the secretary of state shall give the highest priority to  applications  that  would  result  in  the complete  functional consolidation of a municipal service and shall also give priority to applications that include a municipality which meets at least three of the fiscal distress indicators in  paragraph  c  of  this subdivision,  that  include  the  consolidation  of health benefit plans offered  by  two  or  more  municipalities,  or  that  would  result  in contractual  services  between two or more municipal highway departments or the consolidation of  two  or  more  municipal  highway  departments; provided,  however,  that to receive a general efficiency planning grant award, an applicant shall indicate that an objective  of  the  study  or plan  for  functional  consolidation  or  shared  services is to realize financial savings upon implementation.  (iv) Efficiency implementation grants. (1) Within the  annual  amounts appropriated  therefor,  the  secretary  of  state may award competitive grants to two or more municipalities  to  cover  costs  associated  with consolidations, mergers, dissolutions, cooperative agreements and shared services  where authorized by state law and where demonstrable financial savings would  result  from  such  consolidation,  merger,  dissolution, cooperative agreement or shared service.  (2)  Efficiency  implementation  grants  may  be  used  to cover costs including, but not limited to, legal and  consultant  services,  capital improvements,   transitional   personnel   costs   essential   for   the implementation of the  approved  efficiency  implementation  grant  work plan,  and  other  necessary  expenses.  Grants  may be used for capital  improvements, transitional personnel costs or joint equipment  purchases only where such expenses are integral to the coordinated or consolidated service  delivery.  The amounts awarded to a school district pursuant to this  subparagraph  shall  not  be  included  in  the approved operating expense of the school district as defined in paragraph t of  subdivision one of section thirty-six hundred two of the education law.  (3)  The  maximum  efficiency  implementation  grant awarded shall not exceed two hundred thousand dollars per municipality; provided, however, that in no case shall such an  application  receive  a  grant  award  in excess of one million dollars.  (4)  Local  matching  funds  equal to ten percent of the total cost of activities under the grant work plan approved by the department of state shall be required. In the event an applicant is implementing  a  project that  the  applicant developed through a successfully completed planning grant funded under the local government efficiency grant program or  the shared  municipal  services  incentive grant program, the local matching funds required shall be reduced by the local matching funds required  by such successfully completed planning grant.  (5)  No part of the grant shall be used by the applicant for recurring expenses such as salaries, except that the salaries of certain personnel essential for the effectuation of the joint activity shall  be  eligible for a period not to exceed three years.  (6)  In  the  selection  of grant awards, the secretary of state shall give the highest priority  to  applications  that  would  implement  the merger,  dissolution  or  consolidation  of municipalities or that would implement the complete functional consolidation of a municipal  service, and  shall  also  give  priority  to  applications that are submitted by applicants that successfully completed a high  priority  planning  grant pursuant  to  subparagraph  (ii)  of  this paragraph or a planning grant under the shared municipal services incentive grant program for  one  of the  types  of high priority activity identified in subparagraph (ii) of this paragraph; that include a municipality which meets at  least  three of  the  fiscal  distress indicators in paragraph c of this subdivision; that would consolidate health benefit  plans  offered  by  two  or  more municipalities; or that would result in contractual services between two or  more  municipal  highway  departments or the consolidation of two or more municipal highway departments.  (v) Twenty-first century demonstration project grants. (1) Within  the amounts   appropriated   therefor,   subject  to  a  plan  developed  in consultation with the commission  on  local  government  efficiency  and competitiveness  and  approved  by  the  director  of  the  budget,  the secretary of state may award competitive  grants  to  municipalities  to cover  costs  associated  with  a  functional  consolidation or a shared services agreement having great potential to achieve  financial  savings and   serve   as   a  model  for  other  municipalities,  including  the consolidation of services on a multi-county basis, the consolidation  of certain  services countywide as identified in such plan, the creation of a  regional  entity  empowered  to  provide  multiple  functions  on   a countywide  or regional basis, the creation of a regional or city-county consolidated municipal government, the consolidation of school districts or supporting services for school districts encompassing the area served by a board of cooperative educational services, or  the  creation  of  a regional smart growth compact or program.  (2)  Twenty-first  century demonstration project grants may be used to cover  costs  including,  but  not  limited  to,  legal  and  consultant services,  capital  improvements, transitional personnel costs essential for  the   implementation   of   the   approved   twenty-first   century demonstration  project  grant  work  plan, and other necessary expenses.  Grants may be used  for  capital  improvements,  transitional  personnel costs or joint equipment purchases only where such expenses are integral to the coordinated or consolidated service delivery.  (3)  The  maximum  twenty-first  century  demonstration  project grant awarded shall not exceed four hundred thousand dollars per municipality. Award amounts may vary by grant category as identified  in  the  request for applications.  (4)  Local  matching  funds  equal to ten percent of the total cost of activities under the grant work plan approved by the department of state shall be required.  (vi) The secretary of state shall, prior to the  acceptance  of  grant applications,  promulgate  rules  and  regulations  including,  but  not limited to, (1) award eligibility criteria, and (2) application,  review and grant approval procedures. The secretary of state shall also require that  such  awards  be granted only for services that would otherwise be individually provided by each grantee and  that  demonstrable  financial savings result from such sharing, unless such awards are for feasibility studies.  The  secretary  of  state may consult with the commissioner of transportation, the president of the state civil service commission,  or any  other  appropriate state official as needed to establish such rules and regulations.  (vii) Evaluation of grant  program.  The  department  of  state  shall prepare  an  annual  report  to  the governor and the legislature on the effectiveness of the shared municipal services incentive program and the local government efficiency grant program. Such report shall be provided on or before October first of each year and shall include,  but  not  be limited to, the following: a summary of applications and awards for each grant  category,  an  assessment  of  progress  in the implementation of initiatives that received grant awards, estimated financial savings  and significant improvements in service realized by municipalities that have received  grants  and  an  evaluation  of  the effectiveness of regional technical assistance and state agency assistance  provided  pursuant  to subparagraphs (vii) and (viii) of this paragraph.  (viii)  Regional  technical  assistance.  Within  the  annual  amounts appropriated  therefor,  a  portion  of   the   administrative   funding appropriated  for  the  local government efficiency grant program may be used  to  support  technical  assistance  provided  by  regionally-based organizations, pursuant to a plan submitted by the secretary of state in consultation  with  the  commission  on  local government efficiency and competitiveness and subject to approval by the director of  the  budget, including  but  not limited to regional planning and development boards, not-for-profit organizations that support local government concerns, and academic institutions. Regional technical assistance shall include,  but not  be  limited to, developing service sharing and consolidation guides and manuals, providing presentations on how to undertake consolidations, and providing assistance in developing consolidation and shared  service agreements. Providers of regional technical assistance shall measure and report to the secretary of state on the effectiveness of such assistance in facilitating shared services or consolidation among municipalities.  (ix)  State  agency assistance. Within the annual amounts appropriated therefor, a portion of administrative funding appropriated for the local government efficiency grant program may be used to support new  programs of   state   agency   assistance  to  achieve  financial  savings  among municipalities  through  functional  consolidation  or  shared  services pursuant to a plan submitted by such agency and approved by the director of the budget. State agencies that provide such assistance shall measure and  report  to  the  director  of  the  budget, the commission on local government efficiency and competitiveness, and the secretary of state on  the effectiveness of such assistance in  achieving  cost  savings  among municipalities.   p.  Citizen  empowerment  tax  credit.  (i)  For  the purposes of this paragraph, "municipalities" shall mean cities  with  a  population  less than  one million, towns created on or before December thirty-first, two thousand seventeen, and villages  incorporated  on  or  before  December thirty-first, two thousand seventeen.  (ii)  Within  the  annual  amounts  appropriated  therefor,  surviving municipalities following a consolidation or dissolution occurring on  or after  the state fiscal year commencing April first, two thousand seven, and any new coterminous town-village established after July  first,  two thousand  twelve that operates principally as a town or as a village but not as both a town and a village, shall  be  awarded  additional  annual aid,  starting  in the state fiscal year following the state fiscal year in which such reorganization took effect, equal to  fifteen  percent  of the  combined  amount  of  real  property  taxes  levied  by  all of the municipalities participating in the reorganization in the  local  fiscal year  prior  to  the local fiscal year in which such reorganization took effect. In instances of the dissolution of a  village  located  in  more than  one  town,  such  additional  aid  shall  equal the sum of fifteen percent of the real property taxes levied by such village in the village fiscal year prior to the village fiscal year in which  such  dissolution took  effect plus fifteen percent of the average amount of real property taxes levied by the towns in which the village was located in  the  town fiscal year prior to the town fiscal year in which such dissolution took effect, and shall be divided among such towns based on the percentage of such  village's population that resided in each such town as of the most recent federal decennial census. In no case shall the additional  annual aid  pursuant to this paragraph exceed one million dollars. For villages in which a majority of the electors voting at a referendum on a proposed dissolution pursuant to section seven  hundred  eighty  of  the  general municipal  law vote in favor of dissolution after December thirty-first, two thousand seventeen, in no  case  shall  the  additional  annual  aid pursuant  to  this paragraph exceed the lesser of one million dollars or the amount of real property taxes levied by such village in the  village fiscal  year  prior to the village fiscal year in which such dissolution took effect. Such additional annual aid shall be apportioned and paid to the chief fiscal officer of each  eligible  municipality  on  or  before September  twenty-fifth  of  each  such  state  fiscal year on audit and warrant of the state comptroller  out  of  moneys  appropriated  by  the legislature for such purpose to the credit of the local assistance fund.  (iii)  Any  municipality  receiving  a  citizen empowerment tax credit pursuant to this paragraph shall use at least seventy  percent  of  such aid  for  property  tax  relief  and the balance of such aid for general municipal purposes. For each local fiscal year following  the  effective date  of  the  chapter  of the laws of two thousand eleven which amended this paragraph in which such aid is payable, a statement shall be placed on each property tax bill for such  municipality  in  substantially  the following  form: "Your property tax savings this year resulting from the State Citizen Empowerment Tax Credit received as  the  result  of  local government  re-organization  is  $______." The property tax savings from the citizen empowerment tax credit for each property tax bill  shall  be calculated  by (1) multiplying the amount of the citizen empowerment tax credit used for property tax relief by  the  amount  of  property  taxes levied on such property by such municipality and (2) dividing the result by the total amount of property taxes levied by such municipality.   q.   Local   government  citizens  re-organization  empowerment  grant program.  (i) (1) For the purposes of this paragraph, "local  government  entity"  or  "entity"  shall  mean  a  town,  village, district, special improvement district or other improvement district, including,  but  not limited  to,  special  districts  created  pursuant  to articles eleven, twelve,  twelve-A  or  thirteen  of the town law, library districts, and other  districts  created  by  law;  provided,  however,  that  a  local government  entity shall not include school districts, city districts or special purpose districts created by counties under county law.  (2)  For  the  purposes   of   this   paragraph,   "local   government re-organization"  shall mean the consolidation or dissolution of a local government entity in accordance with article seventeen-A of the  general municipal  law  or  the  establishment of a new coterminous town-village that operates principally as a town or as a village but not  as  both  a town and a village.  (ii) Within the annual amounts appropriated therefor, the secretary of state  may  award  grants  to  local  government entities to cover costs associated with studies, plans, and implementation  efforts  related  to local government re-organization activities.  (iii)  Study  projects  shall  include an examination of the potential financial savings, management improvements, and service delivery changes resulting from a local  government  re-organization,  legal  issues  and impediments   surrounding  the  re-organization,  recommended  steps  to complete the re-organization, as well as options for cost-savings if the re-organization is not completed.  (iv) Local government citizens re-organization empowerment grants  may be  used  to  cover  costs  including,  but  not  limited  to, legal and consultant services, capital improvements, transitional personnel  costs and  other  necessary  expenses  related  to  re-organization  analysis, planning  and  implementation.  Grants   may   be   used   for   capital improvements,  transitional personnel costs or joint equipment purchases only  where  such  expenses  are  integral  to  implementation  of   the re-organization. No part of the grant shall be used by the applicant for recurring expenses such as salaries, except that the salaries of certain transitional   personnel   essential   for  the  implementation  of  the re-organization shall be eligible for  a  period  not  to  exceed  three years.  (v)  Where  the  electors  of  a  local government entity have filed a petition pursuant to article seventeen-A of the  general  municipal  law that  will  require  a  referendum  on  the question of consolidation or dissolution of the local government entity, such local government entity will be eligible for an expedited grant to cover costs  associated  with the development and dissemination to the electors of information related to the re-organization question before such referendum. The secretary of state  shall  develop processes that will permit expedited financial and technical assistance to such local government  entities,  including  but not  limited  to  pre-qualified consultants, direct technical assistance from program staff and pre-established work plans.  (vi) The  maximum  cumulative  grant  award  for  a  local  government re-organization  shall  not exceed one hundred thousand dollars. A local government   citizens   re-organization   empowerment   grant   for    a re-organization  study  shall  in no event exceed fifty thousand dollars per application, of which up to  twenty-five  thousand  dollars  may  be awarded   on   an   expedited   basis.   A   local  government  citizens re-organization empowerment grant for the planning or implementation  of a  re-organization  shall not exceed fifty thousand dollars. In no event shall the cumulative grant awards for a local government re-organization exceed one hundred thousand dollars.  (vii) Matching funds equal to at least fifty percent of the total cost of activities under the grant work plan approved by  the  department  of  state shall be required for a local government re-organization grant for a  re-organization  study,  except for such grants that are awarded to a local government entity eligible for  an  expedited  grant  pursuant  to subparagraph  (v)  of  this  paragraph. Upon implementation of the local government re-organization, the local matching funds  required  by  such grant  for  a  re-organization  study  shall  be refunded except for ten percent of the total cost  of  activities  under  the  grant  work  plan approved  by  the  department of state. Matching funds equal to at least ten percent of the total cost of activities under the  grant  work  plan approved  by  the  department  of  state  shall  be required for a local government re-organization grant for a re-organization study awarded  to a  local  government  entity eligible for an expedited grant pursuant to subparagraph  (v)  of  this  paragraph  and  for  a   local   government re-organization grant for the implementation of a re-organization.  (viii)  Within  one  week  of  the  receipt  of  an  application,  the department of state shall review the application to ensure the applicant has filed the correct application, and  to  determine  if  any  required sections  of the application contain no information. Within one business day of determining an applicant has filed an incorrect  application,  or determining an application contains no information in a section required to  contain  information,  the department shall so notify the applicant. Applicants shall be permitted  to  amend  an  application  found  to  be missing  information,  and  such  application  shall be reconsidered for approval if it is amended by the application deadline. If  an  applicant has  submitted  an  incorrect  application, the applicant may submit the correct application to the appropriate program by the deadline for  such program   for   consideration.   Under   no   circumstances  shall  this subparagraph be deemed to  require  the  extension  of  any  application deadline  established  by  the  department,  nor  shall  it obligate the department to conduct a  substantive  review  of  the  contents  of  any application  outside of the procedures established by the department for the purposes of maintaining  the  competitive  integrity  of  the  grant program.  (ix)  Written  notice  shall be provided to an applicant of a decision regarding the grant or denial of an award under this  paragraph,  within thirty days after such decision.   r.  Local  government  efficiency grant program beginning in the state fiscal year commencing April first, two thousand eleven  and  continuing until  the  end  of  the  state  fiscal year commencing April first, two thousand  twelve.  (i)  (1)  For  the  purposes   of   this   paragraph, "municipality"  shall  mean  a  county,  city,  town,  village,  special improvement  district,  fire  district,  public   library,   association library,  or  public  library  system  as defined by section two hundred seventy-two of  the  education  law,  provided  however,  that  for  the purposes of this definition, a public library system shall be considered a  municipality  only  in  instances  where  such  public library system advances a joint application on behalf of its  member  libraries,  water authority,  sewer  authority,  regional  planning and development board, school district, or board of cooperative educational services; provided, however,  that  for  the  purposes  of  this  definition,  a  board   of cooperative educational services shall be considered a municipality only in  instances  where  such  board  of  cooperative  educational services advances a joint application on behalf of  school  districts  and  other municipalities  within  the  board  of  cooperative educational services region;  provided,  however,  that  any  agreements  with  a  board   of cooperative  educational  services:  shall not generate additional state aid; shall be deemed not to be  a  part  of  the  program,  capital  and administrative  budgets of the board of cooperative educational services  for the purposes of computing charges upon  component  school  districts pursuant  to  subdivision  one  and subparagraph seven of paragraph b of subdivision four of section nineteen hundred fifty and  subdivision  one of section nineteen hundred fifty-one of the education law; and shall be deemed   to   be   a  cooperative  municipal  service  for  purposes  of subparagraph two of paragraph d of subdivision four of section  nineteen hundred fifty of the education law.  (2)  For  the  purposes  of this paragraph, "functional consolidation" shall mean one municipality completely providing a service  or  function for  another  municipality,  which  no  longer  provides such service or function.  (ii) Within the annual amounts appropriated therefor, the secretary of state may award competitive grants  to  municipalities  to  cover  costs associated with local government efficiency projects, including, but not limited  to, planning for or implementation of a municipal consolidation or dissolution, a functional consolidation, a  city  or  county  charter revision  that  includes functional consolidation, shared or cooperative services, and regionalized delivery of services; provided, however, that such  local  government  efficiency  projects   must   demonstrate   new opportunities   for  financial  savings  and  operational  efficiencies; provided, further, that eligible local  government  efficiency  projects shall   not   include   studies   and   plans  for  a  local  government re-organization  eligible  to  receive  a  local   government   citizens re-organization  empowerment  grant  pursuant  to  paragraph  q  of this subdivision. The secretary of state  may  focus  the  grant  program  in specific  functional  areas,  within distressed communities and areas of historically high local government costs and property taxes, or in areas of unique opportunity, in which  case  such  areas  of  focus  shall  be detailed in a request for applications.  (iii)  Any  approved project shall include an examination of financial savings,  return  on  public  investment  and  management   improvements resulting from project implementation.  (iv)  Local  government  efficiency  grants may be used to cover costs including, but not limited to, legal and  consultant  services,  capital improvements,  transitional personnel costs and other necessary expenses related to implementing the approved local government  efficiency  grant work  plan.  Grants  may  be used for capital improvements, transitional personnel costs or joint equipment purchases only  where  such  expenses are  integral  to  implementation  of  the  local  government efficiency project. No part of the  grant  shall  be  used  by  the  applicant  for recurring expenses such as salaries, except that the salaries of certain transitional  personnel essential for the implementation of the approved local government efficiency grant work plan  shall  be  eligible  for  a period  not  to  exceed  three  years.  The  amounts awarded to a school district pursuant to this subparagraph shall  not  be  included  in  the approved  operating  expense  of  the  school  district  as  defined  in paragraph t of subdivision one of section thirty-six hundred two of  the education law.  (v)  The  maximum  cumulative  grant  award  for  a  local  government efficiency project shall not exceed two  hundred  thousand  dollars  per municipality;  provided,  however,  that in no case shall such a project receive a cumulative grant award in excess of one million  dollars.  The maximum  grant award for a local government efficiency planning project, or the planning component of a project that includes both  planning  and implementation  of  a  local  government  efficiency  project, shall not exceed twenty-five thousand dollars per municipality; provided, however, that in no event shall such a planning project receive a grant award  in excess of two hundred thousand dollars.  (vi)  Local  matching  funds equal to ten percent of the total cost of activities under the grant work plan approved by the department of state shall be required. In the event an applicant is implementing  a  project that  the  applicant developed through a successfully completed planning grant  funded under the local government efficiency grant program or the shared municipal services incentive grant program,  the  local  matching funds  required shall be reduced by the local matching funds required by such successfully completed planning grant.  (vii) In the selection of grant awards, the secretary of  state  shall give  the highest priority to applications: (1) that would result in the dissolution or consolidation of municipalities; (2) that would implement the complete functional consolidation of a municipal service; or (3)  by local  governments  with  historically high costs of local government or sustained increases in property taxes. Priority will also  be  given  to municipalities  that have previously completed a planning grant pursuant to this  program  or  the  shared  municipal  services  incentive  grant program,  and  to  local  governments  currently  involved  in  regional development projects that have received funds  through  state  community and infrastructure development programs.  (viii)  The  department of state shall prepare an annual report to the governor  and  the  legislature  on  the  effectiveness  of  the   local government  efficiency  grant  program and the local government citizens re-organization empowerment grant program. Such report shall be provided on or before October first of each year and shall include,  but  not  be limited to, the following: a summary of applications and awards for each grant  category,  an  assessment of progress in implementing initiatives that  received  grant  awards,  and  estimated  financial  savings   and significant improvements in service realized by municipalities that have received grants.   s.  Local  government  efficiency grant program beginning in the state fiscal year commencing April first, two thousand thirteen. (i)  (1)  For the  purposes  of  this  paragraph,  "municipality" shall mean a county, city, town, village, special improvement district, fire district, public library, association library, or public library  system  as  defined  by section  two hundred seventy-two of the education law, provided however, that for the purposes of this definition, a public library system  shall be considered a municipality only in instances where such public library system  advances  a joint application on behalf of its member libraries, water authority, sewer  authority,  regional  planning  and  development board,  school  district,  or board of cooperative educational services; provided, however, that for the purposes of this definition, a board  of cooperative educational services shall be considered a municipality only in  instances  where  such  board  of  cooperative  educational services advances a joint application on behalf of  school  districts  and  other municipalities  within  the  board  of  cooperative educational services region;  provided,  however,  that  any  agreements  with  a  board   of cooperative  educational  services:  shall not generate additional state aid; shall be deemed not to be  a  part  of  the  program,  capital  and administrative  budgets of the board of cooperative educational services for the purposes of computing charges upon  component  school  districts pursuant  to  subdivision  one  and subparagraph seven of paragraph b of subdivision four of section nineteen hundred fifty and  subdivision  one of section nineteen hundred fifty-one of the education law; and shall be deemed   to   be   a  cooperative  municipal  service  for  purposes  of subparagraph two of paragraph d of subdivision four of section  nineteen hundred fifty of the education law.  (2)  For  the  purposes  of this paragraph, "functional consolidation" shall mean one municipality completely providing a service  or  function  for  another  municipality,  which  no  longer  provides such service or function.  (ii) Within the annual amounts appropriated therefor, the secretary of state  may  award  competitive  grants  to municipalities to cover costs associated with local government efficiency projects, including, but not limited to, planning for or implementation of a municipal  consolidation or  dissolution,  a  functional  consolidation, a city or county charter revision that includes functional consolidation, shared  or  cooperative services, and regionalized delivery of services; provided, however, that such   local   government   efficiency  projects  must  demonstrate  new opportunities  for  financial  savings  and  operational   efficiencies; provided,  further,  that  eligible local government efficiency projects shall  not  include  studies  and   plans   for   a   local   government re-organization   eligible   to  receive  a  local  government  citizens re-organization empowerment  grant  pursuant  to  paragraph  q  of  this subdivision.  The  secretary  of  state  may  focus the grant program in specific functional areas, within distressed communities  and  areas  of historically high local government costs and property taxes, or in areas of  unique  opportunity,  in  which  case  such  areas of focus shall be detailed in a request for applications.  (iii) Any approved project shall include an examination  of  financial savings,   return  on  public  investment  and  management  improvements resulting from project implementation.  (iv) Local government efficiency grants may be  used  to  cover  costs including,  but  not  limited to, legal and consultant services, capital improvements, transitional personnel costs and other necessary  expenses related  to  implementing the approved local government efficiency grant work plan. Grants may be used  for  capital  improvements,  transitional personnel  costs  or  joint equipment purchases only where such expenses are integral  to  implementation  of  the  local  government  efficiency project.  No  part  of  the  grant  shall  be  used by the applicant for recurring expenses such as salaries, except that the salaries of certain transitional personnel essential for the implementation of the  approved local  government  efficiency  grant  work  plan shall be eligible for a period not to exceed three  years.  The  amounts  awarded  to  a  school district  pursuant  to  this  subparagraph  shall not be included in the approved  operating  expense  of  the  school  district  as  defined  in paragraph  t of subdivision one of section thirty-six hundred two of the education law.  (v)  The  maximum  cumulative  grant  award  for  a  local  government efficiency  project  shall  not  exceed two hundred thousand dollars per municipality; provided, however, that in no case shall  such  a  project receive  a  cumulative grant award in excess of one million dollars. The maximum grant award for a local government efficiency planning  project, or  the  planning component of a project that includes both planning and implementation of a  local  government  efficiency  project,  shall  not exceed  twelve thousand five hundred dollars per municipality; provided, however, that in no event shall such a planning project receive a  grant award in excess of one hundred thousand dollars.  (vi) Local matching funds equal to at least fifty percent of the total cost  of activities under the grant work plan approved by the department of state shall be required for planning grants, and local matching funds equal to at least ten percent of the total cost of activities under  the grant  work  plan  approved by the department of state shall be required for implementation grants. In the event an applicant is  implementing  a project  that  the  applicant developed through a successfully completed planning grant  funded  under  the  local  government  efficiency  grant program  or  the  shared municipal services incentive grant program, the  local matching funds required shall be reduced  by  the  local  matching funds  required  by such successfully completed planning grant up to the amount of local matching funds required for the implementation grant.  (vii)  In  the selection of grant awards, the secretary of state shall give the highest priority to applications: (1) that would result in  the dissolution or consolidation of municipalities; (2) that would implement the  complete functional consolidation of a municipal service; or (3) by local governments with historically high costs of  local  government  or sustained  increases  in  property taxes. Priority will also be given to municipalities that have previously completed a planning grant  pursuant to  this  program  or  the  shared  municipal  services  incentive grant program,  and  to  local  governments  currently  involved  in  regional development  projects  that  have received funds through state community and infrastructure development programs.  (viii)  Within  one  week  of  the  receipt  of  an  application,  the department of state shall review the application to ensure the applicant has  filed  the  correct  application,  and to determine if any required sections of the application contain no information. Within one  business day  of  determining an applicant has filed an incorrect application, or determining an application contains no information in a section required to contain information, the department shall so  notify  the  applicant. Applicants  shall  be  permitted  to  amend  an  application found to be missing information, and such  application  shall  be  reconsidered  for approval  if  it is amended by the application deadline. If an applicant has submitted an incorrect application, the  applicant  may  submit  the correct  application to the appropriate program by the deadline for such program  for  consideration.   Under   no   circumstances   shall   this subparagraph  be  deemed  to  require  the  extension of any application deadline established by  the  department,  nor  shall  it  obligate  the department  to  conduct  a  substantive  review  of  the contents of any application outside of the procedures established by the department  for the  purposes  of  maintaining  the  competitive  integrity of the grant program.  (ix) Written notice shall be provided to an applicant  of  a  decision regarding  the  grant or denial of an award under this paragraph, within thirty days after such decision.  (x) The department of state shall prepare  an  annual  report  to  the governor   and  the  legislature  on  the  effectiveness  of  the  local government efficiency grant program and the  local  government  citizens re-organization empowerment grant program. Such report shall be provided on  or  before  October first of each year and shall include, but not be limited to, the following: a summary of applications and awards for each grant category, an assessment of progress  in  implementing  initiatives that   received  grant  awards,  and  estimated  financial  savings  and significant improvements in service realized by municipalities that have received grants.   t. Local  government  performance  and  efficiency  program.  (i)  (1) Definitions. For the purposes of this subparagraph, "municipality" shall mean  a  county,  city,  town,  or  village,  but  shall not include the individual counties contained in the city of New York.  (2) Purpose. The purpose of awards made pursuant to this  subparagraph is  to  recognize  municipalities  that  have undertaken significant and innovative actions to improve the  overall  efficiency  of  governmental operations  and  produce  quantifiable  recurring financial savings that reduce the municipal tax burden on residents.  (3) Eligibility. All municipalities in New York state are eligible  to apply  individually  or  jointly, provided however that if an action was undertaken jointly,  municipalities  must  apply  jointly  for  such  an  action.  The  actions  for  which  they  apply  must  already  have been implemented.  (4) Use of awards. Awards received shall be used by municipalities for general municipal purposes.  (5)  Application.  The secretary of state shall develop an application for municipalities seeking to receive awards and a process by which  the applications   will   be   evaluated.  Such  application  shall  require municipalities to demonstrate how the action for which they have applied has  resulted  in  quantifiable  recurring  savings,  efficiencies,  and permanent improvements to municipal services. The secretary of state may focus  the  awards  in  specific functional service areas, in which case such areas of focus shall be detailed in a request for applications.  No application  shall  be  considered  for  actions that commenced prior to January first, two thousand ten.  (6) Awards. The secretary of state may make awards to applicants based on factors including, but not limited to,  the  amount  of  current  and future  savings,  the  impact of such action upon the municipal property tax levy, the size and complexity of the action, and the ability for the action to be replicated by other municipalities. Awards  shall  only  be made  to  municipalities  for  actions that have been fully implemented, that clearly resulted in quantifiable savings and efficiencies, and that produced permanent and quantifiable improvements to municipal efficiency or services. The maximum amount awarded per application shall not exceed the lesser of five million dollars or twenty-five dollars  per  resident of  the  applying municipalities as of the most recent federal decennial census, provided, however, that  if  the  boundaries  of  municipalities jointly  applying for such funding overlap, the residents in overlapping areas shall only be counted once,  and  provided,  further,  that  if  a county jointly applies with some but not all of the other municipalities therein,  only  the  residents  in  such  other  municipalities shall be counted.  (7) Written notice shall be provided to an  applicant  of  a  decision regarding  the  grant or denial of an award under this paragraph, within thirty days after such decision.  (8)  Regulation.  The  secretary  of  state  shall,   prior   to   the establishment  of  applications, promulgate rules and regulations on the awards, including but not limited  to  award  eligibility  criteria  and application, review and approval procedures.  (ii)(1)  Definitions. For the purposes of this subparagraph, "fiscally eligible municipality" shall have the same meaning as "fiscally eligible municipality" as defined by section 160.05 of the local finance law. For the purposes of this subparagraph, "financial  restructuring  board  for local  governments"  or  "board"  shall mean the financial restructuring board for local governments as authorized by section 160.05 of the local finance law.  (2) In addition to awards made pursuant to subparagraph  (i)  of  this paragraph,   the   board   may   award   funding  to  fiscally  eligible municipalities for financial  restructuring  and  related  purposes,  as determined  by  the  board.  This funding may be structured as a loan, a grant, or combination thereof. The amount of such funding to be provided to a fiscally eligible municipality, the structure of such funding,  any conditions to be placed on a fiscally eligible municipality that accepts such  funding, and any other aspects of funding awarded pursuant to this subparagraph shall be determined by an affirmative vote of a majority of the total number of members of the board and may differ for  each  award of  funding. Such loans shall not be bound by the local finance law with respect to terms and repayment limitations but in no event may  the  sum of all awards pursuant to this subparagraph be greater than five million  dollars  for  any  single  municipality  nor  may any loan be for a term longer than ten years. Further, any such loans shall not  be  considered debt  for  purposes  of  calculating  constitutional  limit  provisions. Notwithstanding  any  other  law  to  the  contrary, the director of the budget may direct the  state  comptroller  to  withhold  any  state  aid payments due to a fiscally eligible municipality in order to satisfy the repayment   conditions   of   the   funding  awarded  pursuant  to  this subparagraph.   u.  Local  government  efficiency  grant  program  highway  functional consolidation  incentive.  (i)  When  used  in  this  paragraph,  unless otherwise expressly stated:  (1) "Municipalities" shall mean counties, cities, towns or villages.  (2) "Functional consolidation" shall  have  the  same  meaning  as  in clause two of subparagraph (i) of paragraph o of this subdivision.  (3)  "Highway  services"  shall  include,  but not be limited to, road maintenance and snow and ice control services.  (ii) If the functional consolidation of highway services in  a  county results  in  one  municipality  providing  highway services for at least ninety percent of the lane miles in such county,  excluding  lane  miles for  which the state has jurisdiction and maintenance responsibility, or if all of  the  towns  in  a  county  functionally  consolidate  highway services,  then  each one of the municipalities party to such functional consolidation  shall  in  the   state   fiscal   year   following   such consolidation  receive additional aid equal to thirty percent of the aid that such municipality received pursuant to section ten-c of the highway law in  the  state  fiscal  year  preceding  such  consolidation,  which additional  aid  shall then be reduced in equal parts over the following four years; provided, however, that in no case shall the total  of  such additional  aid  provided  in  a state fiscal year to all municipalities party to one such consolidation  exceed  one  million  dollars.  If  all municipalities party to one such consolidation would otherwise receive a total  of  more  than  one million dollars of such additional aid in any state fiscal year, each such municipality shall instead  in  such  state fiscal year receive a pro rata share of one million dollars based on the ratio  of  the  aid which such municipality received pursuant to section ten-c of the highway  law  in  the  state  fiscal  year  preceding  such consolidation  to  the  total aid which all such municipalities received pursuant to section ten-c of the highway law in the  state  fiscal  year preceding  such  consolidation. Such additional aid shall be apportioned and paid to the chief fiscal officer of each municipality party to  such functional consolidation of highway services on audit and warrant of the state comptroller out of moneys appropriated by the legislature for such purpose  to  the credit of the local assistance fund in the general fund of the state treasury and shall not be deemed to be  consolidated  local highway  assistance  payments  pursuant  to section ten-c of the highway law.   11. Additional municipal aid program. 1.  Definitions.  When  used  in this  section,  unless  otherwise  expressly  stated  "Base level grant" means:   For state fiscal year commencing April first, two  thousand  six,  the total  amount of aid for each municipality, other than a school district and the counties of Essex, Hamilton and Franklin, received in the  state fiscal year commencing April first, two thousand five, under the aid and incentives  for  municipalities  program  in  effect  at  that  time and appropriated in chapter fifty of the  laws  of  two  thousand  five,  as amended,  which constitutes the public protection and general government budget bill.    2. Additional municipal aid. Additional municipal aid program shall be distributed as follows:   The City of:   Buffalo shall receive $13,644,637   Rochester shall receive $12,000,000   Syracuse shall receive $9,000,000   Yonkers shall receive $11,750,685   3. Additional municipal aid for cities. All cities having a population of  less than one hundred twenty-five thousand, in addition to any other aid paid by the state pursuant to the budget for the state  fiscal  year commencing  April  first, two thousand six, shall be eligible to receive an apportionment equal to 13.1113 percent  of  such  city's  base  level grant  payable  in  the  state  fiscal  year commencing April first, two thousand six.   4. Additional municipal aid for towns  and  villages.  All  towns  and villages shall be eligible to receive an additional annual apportionment equal  to  16.7145 percent of such town's and village's base level grant payable in the state fiscal year commencing April  first,  two  thousand six.   5.  Payments.  In  the  state  fiscal year commencing April first, two thousand six, all payments of grants  set  forth  in  subdivisions  two, three  and  four of this section shall be paid in the same "on or before month and day" manner as set forth in subdivision ten of this section.