2023 New York Laws › STF - State Finance › Article 3 - The Budget › 22 - The Budget; Contents.

§  22.  The  budget;  contents.  The  budget submitted annually by the
governor to the legislature, in accordance with  article  seven  of  the
constitution,   in   addition   to   the  information  required  by  the
constitution to be set forth therein, shall:
1.  include  a  summary  financial  plan  showing  for  each  of   the
governmental  fund  types:  (a)  the  disbursements estimated to be made
before the close of the current fiscal year and the moneys estimated  to
be  available  from  receipts  and  other  sources therefor; and (b) the
disbursements proposed to be made during the ensuing  fiscal  year,  and
the  moneys  estimated  to  be available from receipts and other sources
therefor inclusive of any receipts which are  expected  to  result  from
proposed  legislation  which  he  deems  necessary  to  provide receipts
sufficient to meet such proposed disbursements. For the purposes of this
summary  financial  plan,  disbursements  shall  be  presented  by   the
following  purposes: state purposes, local assistance, capital projects,
debt service, and general state charges; receipts shall be presented for
each fund type by each revenue source which accounts for  at  least  one
per  centum  of all such receipts and otherwise by categories of revenue
sources; receipts and disbursements for special revenue funds  shall  be
presented  separately  for  federal  funds and all other special revenue
funds. Whenever receipts or disbursements are proposed to be moved to  a
different   fund  type,  each  significant  amount  so  moved  shall  be
identified.
1-a. within ten days following the submission of the  financial  plans
presented  in  accordance  with  subdivision  one  of  this section, the
director of the budget shall submit to the chairs of the senate  finance
and  the  assembly ways and means committees and the comptroller summary
financial plans of receipts and disbursements for the internal  service,
enterprise, and fiduciary fund types.
1-b.  within  ten days of the submission of the financial plan for the
special revenue fund type, the director of the budget  shall  submit  to
the  chairs of the senate finance and assembly ways and means committees
a schedule of receipts and disbursements by account within each  special
revenue  fund,  excluding  those which are financed primarily by federal
grants.
1-c. within ten days following the submission of the  financial  plans
presented  in  accordance  with  subdivision  one  of  this section, the
director of the budget shall submit to the chairs of the senate  finance
and  the  assembly  ways  and  means  committees  and the comptroller an
estimate of the fiscal impact  of  the  executive  budget  general  fund
changes  on  local governments and, where practicable, the fiscal impact
on local governments of the executive budget all fund changes concerning
the  medicaid  program,  homeland  security   program,   and   workforce
investment  programs. Such estimate shall be presented by class of local
government and shall measure all of the impacts of the executive budget,
including aid program changes, reimbursement changes, statutory  changes
in  authorizations for local taxation, mandates on local governments and
other requirements.  Such  estimate  shall  show  the  impact  on  local
governments  by  local  fiscal  years affected and shall cover the first
local fiscal year affected as well as the  ensuing  local  fiscal  year.
Where  such estimate depends on any local option or action, the estimate
shall  explicitly  describe  the  assumptions  used  to  calculate   the
estimate.  When  under  existing law a local tax option or program would
end and the executive budget  proposes  the  continuation  thereof,  the
impact  shall  be  identified  as  a  "deferral  of sunset" and shall be
calculated as a separate component of such estimate.
2.  include  a  summary  financial  plan  showing  for  each  of   the
governmental  fund  types:  (a)  all of the expenditures estimated to be

made, in  accordance  with  generally  accepted  accounting  principles,
before  the close of the current fiscal year and all of the expenditures
proposed to be made, in accordance with  generally  accepted  accounting
principles,  during the ensuing fiscal year; and (b) all of the revenues
estimated to accrue, in accordance with  generally  accepted  accounting
principles,  before  the close of the current fiscal year and during the
ensuing fiscal year inclusive of any  revenues  which  are  expected  to
result from the proposed legislation which he deems necessary to provide
receipts  sufficient to meet proposed disbursements. For the purposes of
this summary financial plan, expenditures  shall  be  presented  by  the
following  purposes: state purposes, local assistance, capital projects,
debt service, and general state charges; and revenues shall be presented
by each revenue source which accounts for at least one per centum of all
such revenues and otherwise by categories of revenue sources.
3. show for each fund type (unless  otherwise  specified)  in  a  form
suitable for comparison:
a.  The  appropriations,  including  reappropriations,  made  for  the
current fiscal year, the appropriations and reappropriations recommended
for the ensuing fiscal year, the  disbursements  estimated  to  be  made
before  the  close  of  the  current fiscal year and proposed to be made
during the ensuing fiscal year  based  upon  available  and  recommended
appropriations  and  reappropriations. Disbursements proposed to be made
shall be  shown  in  separate  parts  as  follows:  those  disbursements
proposed  to  be made for state purposes shall be set forth in one part,
those disbursements proposed to be made for local  assistance  shall  be
set  forth  in  another  separate and distinct part, those disbursements
proposed to be made for capital projects shall be set forth in  a  third
separate  and  distinct part and those disbursements proposed to be made
for debt service shall be set forth in a fourth  separate  and  distinct
part.  The  effect  of  any  proposed  changes  in  the payment dates of
particular disbursements on the financial plan presented  in  accordance
with subdivision one of this section shall be set forth separately.
a-1.   For   each   state   agency,   the   appropriations,  including
reappropriations, made for the current fiscal year and  recommended  for
the  ensuing  fiscal  year  for  contracts  for  services made for state
purposes.
a-2. For each state agency, the disbursements  estimated  to  be  made
before  the  close  of  the  current fiscal year and proposed to be made
during the ensuing fiscal year for contracts for services made for state
purposes.
a-3. For each state agency, the estimated number  of  employees  hired
for  the  current  fiscal  year  and  anticipated to be hired during the
ensuing fiscal year pursuant to contracts for services  made  for  state
purposes  based  upon annual employment reports submitted by contractors
pursuant to section one hundred sixty-three of this chapter.
b. In separate sections for each fund type, the receipts actually  had
and received during the preceding fiscal year, the receipts estimated to
be  available  and  received during the current and ensuing fiscal years
respectively listed by each  major  source,  including  statistical  and
summary  tables  and  a  narrative  which  includes  a discussion of the
assumptions used in estimating such receipts. The effect of any proposed
changes  in  the  rates,  bases,  payment  dates  or  other  aspects  of
particular  sources  of  receipts  on  the  financial  plan presented in
accordance with subdivision one of  this  section  shall  be  set  forth
separately and the assumptions used in calculating such effect. Whenever
a  new  fee  or a new financing mechanism is proposed, a schedule of the
new fee or financing mechanism shall be included for purposes of showing
the effect of the new fee or financing mechanism on the financial plan.
c. The expenditures estimated to be made in accordance with  generally
accepted  accounting  principles  before the close of the current fiscal
year and proposed to be  made  in  accordance  with  generally  accepted
accounting  principles  during  the  ensuing  fiscal  year. Expenditures
estimated  and  proposed  to be made shall be shown in separate parts as
follows: those expenditures for state purposes shall be set forth in one
part, those expenditures for local assistance  shall  be  set  forth  in
another  separate  and  distinct  part,  those  expenditures for capital
projects shall be set forth in a third separate and distinct  part,  and
those  expenditures  for  debt  service  shall  be set forth in a fourth
separate and distinct part.
d. The revenues actually accrued in the  preceding  fiscal  year,  the
revenues  estimated  to  accrue  during current and ensuing fiscal years
respectively. Revenues from each tax shall be shown both  in  total  and
net of refunds.
d-1.  A  schedule for the general fund showing the differences between
projected operating results on a cash basis and those on  the  basis  of
generally accepted accounting principles.
d-2.  Within  ten days following the submission of the financial plans
presented in accordance with subdivisions one and two of  this  section,
the  director  of  the  budget  shall  submit to the comptroller and the
chairs of the senate finance committee and the assembly ways  and  means
committee:
(i)  a  detailed  schedule  by  fund of the receipts and disbursements
comprising such summary financial plan;
(ii) a schedule for each governmental fund type other than the general
fund showing the differences between projected operating  results  on  a
cash  basis  and  those  on  the  basis of generally accepted accounting
principles;
(iii) a detailed schedule by fund of revenues and expenditures  within
the general fund;
(iv)  a  detailed  schedule by fund of receipts for the prior, current
and next three fiscal years.  Such  schedule  shall  present  the  major
revenue  sources for each fund, including detail for each major tax, and
major components of miscellaneous receipts; and
(v) an itemized list of transfers to and from the general fund.
e. The anticipated general fund quarterly  schedule  and  fiscal  year
total  for  the  prior,  current  and  next  ensuing  fiscal  years  of:
disbursements; receipts; repayments of advances; total tax refunds;  and
refunds  for  the  tax  imposed under article twenty-two of the tax law.
Such information shall be presented in the  same  form  as  the  summary
financial plans presented in accordance with subdivisions one and two of
this  section.  A  separate,  detailed, report of such schedule shall be
provided with receipts shown by each major revenue  category,  including
detail  for  each  major  tax  and  major  components  of  miscellaneous
receipts, and with disbursements shown by major function or program. The
director of the division of the budget shall submit concurrent with  the
submission  of  the  financial  plan  to  the  legislature  pursuant  to
subdivision two of this  section  and  with  each  update  thereafter  a
revised  monthly  general  fund  cash  flow  projection  of receipts and
disbursements for the current fiscal  year  that:  (1)  compares  actual
results to (i) actual results through the same period for the prior year
and  (ii)  the most recent prior update to the financial plan and to the
enacted budget financial  plan;  (2)  summarizes  the  reasons  for  any
variances; and (3) describes the revisions to the cash flow projections.
The  monthly  general fund cash flow projection shall be stated by major
category of local assistance,  personal  service,  nonpersonal  service,
general  state  charges,  and  debt  service,  and  by major category of

revenue. Such reports shall  utilize  a  format  that  shall  facilitate
comparison  and analysis with those reports submitted to the legislature
by the office of audit and  control  pursuant  to  subdivision  nine  of
section eight of this chapter.
e-1.  Within  ten days following the submission of the financial plans
presented in accordance with subdivisions one and two of  this  section,
the  anticipated  general  fund  monthly  and  governmental  fund  types
quarterly schedule and fiscal year total for the ensuing fiscal year of:
disbursements; receipts; repayments of advances; total tax refunds;  and
refunds  for  the  tax  imposed under article twenty-two of the tax law.
Such information shall be presented in the  same  form  as  the  summary
financial plans presented in accordance with subdivisions one and two of
this section.
e-2.  A  description  of  employment levels for each state department,
division or office, for the prior, current and next ensuing fiscal  year
containing:
(1) separate schedules for each fund type; and
(2)  an  all  funds  summary. Such information shall be presented in a
form that facilitates  comparisons  among  agencies  and  across  fiscal
years, and shall include:
(i) actual and projected full-time equivalents; and
(ii)  proposed  changes  to  the  work  force in the executive budget,
including but not limited to: new  positions,  layoffs,  attrition,  and
changes  in  funding sources. To the extent practicable, the division of
the budget shall facilitate the provision of other relevant  information
on  employment  to  the  legislature in a timely manner during the state
fiscal year.
f. A statement explaining  any  differences  between  the  significant
accounting policies used in the preparation of the documents required to
be  submitted pursuant to this section and those used by the comptroller
in the preparation of the financial statements contained in  the  annual
report  to the legislature for the preceding fiscal year issued pursuant
to subdivision nine of section eight of this chapter.
g. The estimated borrowings in anticipation of the  receipt  of  taxes
and  revenues  and  the  amount of interest estimated to be paid thereon
during the current  and  ensuing  fiscal  years  respectively,  and  the
amounts  actually  so  borrowed  and  the interest actually paid thereon
during the preceding fiscal year.
h. In connection with each statement of receipts  from  taxes  imposed
pursuant  to  state  law, the total amounts collected or estimated to be
collected therefrom.
i.  A  statement  setting  forth  state  involvement  in  the   fiscal
operations  of  those public authorities and public benefit corporations
which may be part of the development of  a  comprehensive  state  budget
system and provided therefor in the state financial plan. Such statement
shall  include  those public authorities and public benefit corporations
with disbursements which  are  not  currently  reflected  in  the  state
central  accounting system from proceeds of any notes or bonds issued by
any public authority, and which bonds or notes would  be  considered  as
state-supported  debt  as  defined  in  section  sixty-seven-a  of  this
chapter. Such statement shall set forth the amount of all of the  bonds,
notes  and  other  obligations  of each public authority, public benefit
corporation and all other agencies and instrumentalities  of  the  state
for  which the full faith and credit of the state has been pledged or on
account of which the state has by law given its pledge or assurance  for
the   continued   operation   and  solvency  of  the  authority,  public
corporation, or other agency or instrumentality of  the  state,  as  the
case   may  be.  Such  statement  shall  also  set  forth  all  proposed

appropriations to be  made  to  any  public  authority,  public  benefit
corporation,  and any other agency or instrumentality of the state which
has been created or continued by law and which is separate and  distinct
from the state itself.
j.  Include  a  summary  financial  plan  for  the  funds of the state
receiving tax check-off monies which  shall  include  estimates  of  all
receipts  and  all  disbursements  for the current and succeeding fiscal
years, along with the actual results from the prior fiscal year.
4.  a.  Include  a  three  year  financial  projection   showing   the
anticipated disbursements and receipts for each of the governmental fund
types  of  the  state.  For  the  purposes  of this three year financial
projection, disbursements shall be presented by the following  purposes:
state  purposes,  local  assistance,  capital  projects,  debt  service,
transfers and general state charges with each major  function  or  major
program identified separately within each purpose; and receipts shall be
presented  by  each  major  revenue  category, including detail for each
major tax, and major  components  of  miscellaneous  receipts  and  with
disbursements  shown  by  major  function or program for the prior year,
current year and next three fiscal years, and otherwise  by  each  major
source which is separately estimated and presented pursuant to paragraph
b  of  subdivision three of this section. Receipts and disbursements for
special revenue funds shall be presented separately  for  federal  funds
and all other special revenue funds. Whenever receipts and disbursements
are  proposed  to  be  moved  to a different fund type, each significant
amount so moved shall be explained. This three year financial projection
shall include an explanation of  any  changes  to  the  financial  plans
submitted in accordance with subdivision one of this section and include
explanations  of  the  economic, statutory and other assumptions used to
estimate the disbursements and receipts which  are  presented.  Whenever
the  projections for receipts and disbursements are based on assumptions
other than the current levels of  service,  such  assumptions  shall  be
separately   identified   and   explained.   The  three  year  financial
projections shall include a description of  any  projected  deficits  or
surpluses.
5.  Include  a summary statement of operations for the proprietary and
fiduciary fund types. Such summary statement of operations shall include
the  estimated  and  projected  receipts  of  and   disbursements   from
appropriations  and  reappropriations available or recommended from such
fund types in the budget bills submitted by  the  governor  pursuant  to
section   twenty-four   of  this  chapter.  Such  summary  statement  of
operations  shall  be  revised  as  soon  as  is  practical  after   the
legislature has completed action on such budget bills.
6.  Include  a  list  of  proposed  legislation  submitted pursuant to
section three of article seven of the constitution.
7. Notwithstanding any provision  of  law  to  the  contrary,  budgets
submitted  pursuant  to  this section shall not recommend first instance
expenditures. Any anticipated  reimbursement  of  proposed  expenditures
shall be shown as receipts or revenues to the appropriate fund.
8.  Within  ten  days  following  the  submission of the budget by the
governor, the director of the budget shall transmit to the chairs of the
senate finance committee and the assembly ways  and  means  committee  a
report,  by agency, program, and fund, including but not limited to, the
following information pertaining to financed equipment acquisitions  for
state  departments,  agencies  and units of the state university and the
city  university  of  New  York  including  those   financed   equipment
acquisitions  financed  by the issuance of certificates of participation
or similar instruments for state departments, agencies and units of  the
state and city universities of New York:
1.  For  new  financed  equipment  acquisitions  to be financed in the
ensuing fiscal year:
(a) An identification of the purposes of such financings, including:
(1) The nature of the equipment to be financed.
(2)  Whether  the  purposes  are  new  financings  or  refinancings of
outstanding lease purchase and installment purchase agreements.
(3) The recommended method of financing.
(b)  The  estimated  purchase  cost  of  the  equipment  if  purchased
outright.
(c) The estimated interest rate and term of such financings.
(d)  The  estimated expenses for the issuances of such certificates or
similar instruments as such expenses are defined in section  sixty-six-b
of this chapter.
(e)  A  schedule  of estimated lease purchase payments by state fiscal
year for such financings, and estimated total financing costs.
2. For outstanding financed equipment acquisitions as of  April  first
of  the  ensuing  fiscal  year  the  total estimated amount for lease or
installment purchase payments for the ensuing fiscal year.
3.  For  outstanding  financed  equipment  acquisitions  financed   by
certificates   of  participation  the  financing  costs  of  outstanding
certificates of participation and similar instruments issued pursuant to
section sixty-six-b of this chapter with estimated payment schedules  of
all such outstanding obligations.
9.  Include a summary of disbursements by function of state government
for the preceding fiscal year and the estimated  disbursements  for  the
current and ensuing fiscal years in a form suitable for comparison. Such
summary  shall  present  such  disbursements  by purpose as set forth in
subdivision one of this  section  and  also  including  special  revenue
funds-federal  and  special revenue funds-other. Such summary shall also
describe the state entities, as defined by subdivisions five, six, seven
and eight of section two-a of this chapter, within  each  function.  For
the fiscal year beginning in nineteen hundred ninety-three, such summary
shall  be  presented  within  ten  days of the budget submission for the
general fund, special revenue funds-other, capital  projects  funds  and
debt  service  funds.  For the fiscal year beginning in nineteen hundred
ninety-four, such summary shall be presented with  the  budget  for  the
general  fund  and  within ten days of the budget submission for special
revenue funds-other, capital projects funds and debt service funds.  For
fiscal  years  beginning in nineteen hundred ninety-five and thereafter,
such summary shall be presented with the budget.
10. Include a statement showing projected disbursement for the current
fiscal year and proposed disbursements for the ensuing  fiscal  year  by
agency and bill and fund type. For the fiscal year beginning in nineteen
hundred  ninety-three, such statement shall be presented within ten days
of  the  budget  submission  for  the  general  fund,  special   revenue
funds-other,  capital  projects  funds  and  debt service funds. For the
fiscal year beginning in  nineteen  hundred  ninety-four,  such  summary
shall  be  presented with the budget for the general fund and within ten
days of the budget submission for special revenue  funds-other,  capital
projects  funds  and  debt  service funds. For fiscal years beginning in
nineteen hundred ninety-five  and  thereafter,  such  summary  shall  be
presented with the budget.
11.  Within  ten  days following the submission of the financial plans
presented in accordance with subdivisions one and two of  this  section,
the  director  of  the  budget  shall submit to the chairs of the senate
finance committee and the assembly ways  and  means  committee  for  the
prior,  the  current and next ensuing fiscal years detailed schedules by
agency for the general fund showing proposed appropriations in the state

operations and aid to localities budget bills with disbursements  to  be
made  against  such  appropriations, as well as disbursements to be made
against any existing appropriations.
12.  a. With respect to any proposed appropriations for the purpose of
remedying state agency violations or past problems of the  environmental
conservation  law  or regulations adopted thereunder within the proposed
budget submitted annually by the governor to the legislature shall,  set
forth  the  amount  recommended  to  remedy  each functional category of
violation. A priority criterion to be  considered  in  determining  such
recommended  appropriations  shall be the ranking of such violations and
past problems as determined by the agency pursuant  to  paragraph  b  of
subdivision one of section 3-0311 of the environmental conservation law,
with  any  reordering  of  rankings  as  determined by the department of
environmental conservation. Amounts appropriated shall be disbursed  for
remediation   of   the  violation  or  problem  only  after  review  and
determination by the department of  environmental  conservation  of  the
adequacy  of  the  remedial  plan pursuant to paragraph g of subdivision
three of section 3-0311 of the environmental conservation law.
b. Within thirty days following the submission of the  budget  by  the
governor  for  each  fiscal  year,  beginning  with the nineteen hundred
ninety-three--ninety-four fiscal year, the director of the budget  shall
transmit  to the chairs of the senate finance committee and the assembly
ways and means  committee  a  report  which  includes  project  specific
information  for  proposed  appropriations for the purposes of remedying
state  agency  environmental  violations  or  problems,  as   identified
pursuant  to  section  3-0311  of  the  environmental  conservation law,
contained within such submitted budget.
13. Include a summary financial plan for all research institutes which
shall set forth:
a. estimates of all revenues and all  expenses  for  the  current  and
succeeding  fiscal  years,  along with the actual results from the prior
fiscal year; and
b. any agreement whereby  any  state  agency  will  provide  financial
support  or  any  other  assistance to cover any operating loss for such
research institute.
14. a. With respect to information technology projects,  dependent  on
funding  in  the  executive  budget,  involving  one  or  more contracts
projected to total ten million  dollars  or  more,  within  thirty  days
following  the  submission of the budget by the governor for each fiscal
year, beginning with the two thousand eight--two  thousand  nine  fiscal
year,  the  director  of  the budget shall transmit to the chairs of the
senate finance committee and the assembly ways  and  means  committee  a
report which shall set forth the following:
(1) project summary describing the project purpose, proposed approach,
key milestones, current status and timetable;
(2)  the proposed method of procurement, including whether the project
will, in  whole  or  in  part,  utilize  a  centralized  contract  or  a
sole-source contract; and
(3)  the proposed funding source, financing method and estimated costs
by fiscal year.
b. Information provided pursuant to paragraph a  of  this  subdivision
may  not  be  disclosed to any party other than a governmental entity as
defined in section one hundred thirty-nine-j of this  chapter,  if  such
disclosure  would impair the fairness or competitiveness of a pending or
potential procurement process.
Estimated costs by fiscal year shall not be disclosed.
15. The division of the budget shall prepare the  reports,  schedules,
and  other  information  described  in  this  subdivision. To the extent

practicable, such reports, schedules, and  information  shall  be  in  a
form, and presented at a level of detail, that facilitates comparison on
an  annual  basis  and  against actual results, as appropriate, and in a
manner  consistent  with  the other reporting requirements enumerated in
this section. The reports, schedules, and other information required  by
this  subdivision  shall be submitted to the chair of the senate finance
committee, the chair of the  assembly  ways  and  means  committee,  the
minority  leaders  of  both houses, and the comptroller according to the
schedules set forth in this section. In determining  the  final  content
and  format of the information required by this section, the division of
the budget shall consult annually with the designees  of  the  temporary
president  of  the  senate,  the  speaker  of the assembly, the minority
leaders of both houses, and the comptroller. All  information  described
in this subdivision shall be made available to the public.
a.  The executive budget, the enacted budget report and each quarterly
update to the financial plan  shall  include  an  updated  general  fund
forecast   of  receipts  and  disbursements  for  the  current  and  two
succeeding fiscal years. Such updated forecast  shall  clearly  identify
and  explain the revisions to the receipts and disbursements projections
from the most recent  prior  update  to  the  financial  plan,  and  any
significant  revisions  to the underlying factors affecting receipts and
disbursements by major function, and may include, but not be limited to:
caseload, service, and utilization rates; demographic  trends;  economic
variables;  pension  fund performance; incarceration rates; prescription
drug  prices;  health   insurance   premiums;   inflation;   contractual
obligations; litigation; and state employment trends.
b.  The  capital  program  and  financing  plan  submitted pursuant to
section twenty-two-c of this article, and the  update  thereto  required
pursuant to section twenty-three of this article, shall include a report
on  the management of state-supported debt. Such report may include, but
is not limited to: (1) an assessment of the affordability of state debt,
including debt as a percent of personal income,  debt  per  capita,  and
debt  service  costs  as  a  percent  of  the  budget; (2) a summary and
analysis of the interest rate  exchange  agreements  and  variable  rate
exposure;  and  (3)  an assessment of financing opportunities related to
the state's debt portfolio.
16. The governor shall  make  all  practicable  efforts  to  amend  or
supplement the budget and submit supplemental bills or amendments to any
bills  pursuant  to  article seven of the constitution within twenty-one
days after the budget is submitted to the legislature.