§ 22 — The budget; contents

§ 22. The budget; contents. The budget submitted annually by the\ngovernor to the legislature, in accordance with article seven of the\nconstitution, in addition to the information required by the\nconstitution to be set forth therein, shall:\n 1. include a summary financial plan showing for each of the\ngovernmental fund types: (a) the disbursements estimated to be made\nbefore the close of the current fiscal year and the moneys estimated to\nbe available from receipts and other sources therefor; and (b) the\ndisbursements proposed to be made during the ensuing fiscal year, and\nthe moneys estimated to be available from receipts and other sources\ntherefor inclusive of any receipts which are expected to result from\nproposed legislation which the governor deems necessary to provide\nreceipts sufficient to meet such proposed disbursements. For the\npurposes of this summary financial plan, disbursements shall be\npresented by the following purposes: state purposes, local assistance,\ncapital projects, debt service, and general state charges; receipts\nshall be presented for each fund type by each revenue source which\naccounts for at least one per centum of all such receipts and otherwise\nby categories of revenue sources; receipts and disbursements for special\nrevenue funds shall be presented separately for federal funds and all\nother special revenue funds. Whenever receipts or disbursements are\nproposed to be moved to a different fund type, each significant amount\nso moved shall be identified.\n 1-a. within ten days following the submission of the financial plans\npresented in accordance with subdivision one of this section, the\ndirector of the budget shall submit to the chairs of the senate finance\nand the assembly ways and means committees and the comptroller summary\nfinancial plans of receipts and disbursements for the internal service,\nenterprise, and fiduciary fund types.\n 1-b. within ten days of the submission of the financial plan for the\nspecial revenue fund type, the director of the budget shall submit to\nthe chairs of the senate finance and assembly ways and means committees\na schedule of receipts and disbursements by account within each special\nrevenue fund, excluding those which are financed primarily by federal\ngrants.\n 1-c. within ten days following the submission of the financial plans\npresented in accordance with subdivision one of this section, the\ndirector of the budget shall submit to the chairs of the senate finance\nand the assembly ways and means committees and the comptroller an\nestimate of the fiscal impact of the executive budget general fund\nchanges on local governments and, where practicable, the fiscal impact\non local governments of the executive budget all fund changes concerning\nthe medicaid program, homeland security program, and workforce\ninvestment programs. Such estimate shall be presented by class of local\ngovernment and shall measure all of the impacts of the executive budget,\nincluding aid program changes, reimbursement changes, statutory changes\nin authorizations for local taxation, mandates on local governments and\nother requirements. Such estimate shall show the impact on local\ngovernments by local fiscal years affected and shall cover the first\nlocal fiscal year affected as well as the ensuing local fiscal year.\nWhere such estimate depends on any local option or action, the estimate\nshall explicitly describe the assumptions used to calculate the\nestimate. When under existing law a local tax option or program would\nend and the executive budget proposes the continuation thereof, the\nimpact shall be identified as a "deferral of sunset" and shall be\ncalculated as a separate component of such estimate.\n 2. show for each fund type (unless otherwise specified) in a form\nsuitable for comparison:\n a. The appropriations, including reappropriations, made for the\ncurrent fiscal year, the appropriations and reappropriations recommended\nfor the ensuing fiscal year, the disbursements estimated to be made\nbefore the close of the current fiscal year and proposed to be made\nduring the ensuing fiscal year based upon available and recommended\nappropriations and reappropriations. Disbursements proposed to be made\nshall be shown in separate parts as follows: those disbursements\nproposed to be made for state purposes shall be set forth in one part,\nthose disbursements proposed to be made for local assistance shall be\nset forth in another separate and distinct part, those disbursements\nproposed to be made for capital projects shall be set forth in a third\nseparate and distinct part and those disbursements proposed to be made\nfor debt service shall be set forth in a fourth separate and distinct\npart. The effect of any proposed changes in the payment dates of\nparticular disbursements on the financial plan presented in accordance\nwith subdivision one of this section shall be set forth separately.\n a-1. For each state agency, the appropriations, including\nreappropriations, made for the current fiscal year and recommended for\nthe ensuing fiscal year for contracts for services made for state\npurposes.\n a-2. For each state agency, the disbursements estimated to be made\nbefore the close of the current fiscal year and proposed to be made\nduring the ensuing fiscal year for contracts for services made for state\npurposes.\n a-3. For each state agency, the estimated number of employees hired\nfor the current fiscal year and anticipated to be hired during the\nensuing fiscal year pursuant to contracts for services made for state\npurposes based upon annual employment reports submitted by contractors\npursuant to section one hundred sixty-three of this chapter.\n b. In separate sections for each fund type, the receipts actually had\nand received during the preceding fiscal year, the receipts estimated to\nbe available and received during the current and ensuing fiscal years\nrespectively listed by each major source, including statistical and\nsummary tables and a narrative which includes a discussion of the\nassumptions used in estimating such receipts. The effect of any proposed\nchanges in the rates, bases, payment dates or other aspects of\nparticular sources of receipts on the financial plan presented in\naccordance with subdivision one of this section shall be set forth\nseparately and the assumptions used in calculating such effect. Whenever\na new fee or a new financing mechanism is proposed, a schedule of the\nnew fee or financing mechanism shall be included for purposes of showing\nthe effect of the new fee or financing mechanism on the financial plan.\n c. Within ten days following the submission of the financial plans\npresented in accordance with subdivision one of this section, the\ndirector of the budget shall submit to the comptroller and the chairs of\nthe senate finance committee and the assembly ways and means committee:\n (i) a detailed schedule by fund of the receipts and disbursements\ncomprising such summary financial plan;\n (ii) a detailed schedule by fund of receipts for the prior, current\nand next three fiscal years. Such schedule shall present the major\nrevenue sources for each fund, including detail for each major tax, and\nmajor components of miscellaneous receipts; and\n (iii) an itemized list of transfers to and from the general fund.\n d. The anticipated general fund quarterly schedule and fiscal year\ntotal for the prior, current and next ensuing fiscal years of:\ndisbursements; receipts; repayments of advances; total tax refunds; and\nrefunds for the tax imposed under article twenty-two of the tax law.\nSuch information shall be presented in the same form as the summary\nfinancial plans presented in accordance with subdivision one of this\nsection. A separate, detailed, report of such schedule shall be provided\nwith receipts shown by each major revenue category, including detail for\neach major tax and major components of miscellaneous receipts, and with\ndisbursements shown by major function or program. The director of the\ndivision of the budget shall submit concurrent with the submission of\nthe financial plan to the legislature pursuant to subdivision one of\nthis section and with each update thereafter a revised monthly general\nfund cash flow projection of receipts and disbursements for the current\nfiscal year that: (1) compares actual results to (i) actual results\nthrough the same period for the prior year and (ii) the most recent\nprior update to the financial plan and to the enacted budget financial\nplan; (2) summarizes the reasons for any variances; and (3) describes\nthe revisions to the cash flow projections. The monthly general fund\ncash flow projection shall be stated by major category of local\nassistance, personal service, nonpersonal service, general state\ncharges, and debt service, and by major category of revenue. Such\nreports shall utilize a format that shall facilitate comparison and\nanalysis with those reports submitted to the legislature by the office\nof audit and control pursuant to subdivision nine of section eight of\nthis chapter.\n d-1. Within ten days following the submission of the financial plans\npresented in accordance with subdivision one of this section, the\nanticipated general fund monthly and governmental fund types quarterly\nschedule and fiscal year total for the ensuing fiscal year of:\ndisbursements; receipts; repayments of advances; total tax refunds; and\nrefunds for the tax imposed under article twenty-two of the tax law.\nSuch information shall be presented in the same form as the summary\nfinancial plans presented in accordance with subdivision one of this\nsection.\n d-2. A description of employment levels for each state department,\ndivision or office, for the prior, current and next ensuing fiscal year\ncontaining:\n (1) separate schedules for each fund type; and\n (2) an all funds summary. Such information shall be presented in a\nform that facilitates comparisons among agencies and across fiscal\nyears, and shall include:\n (i) actual and projected full-time equivalents; and\n (ii) proposed changes to the work force in the executive budget,\nincluding but not limited to: new positions, layoffs, attrition, and\nchanges in funding sources. To the extent practicable, the division of\nthe budget shall facilitate the provision of other relevant information\non employment to the legislature in a timely manner during the state\nfiscal year.\n e. A statement explaining any differences between the significant\naccounting policies used in the preparation of the documents required to\nbe submitted pursuant to this section and those used by the comptroller\nin the preparation of the financial statements contained in the annual\nreport to the legislature for the preceding fiscal year issued pursuant\nto subdivision nine of section eight of this chapter.\n f. The estimated borrowings in anticipation of the receipt of taxes\nand revenues and the amount of interest estimated to be paid thereon\nduring the current and ensuing fiscal years respectively, and the\namounts actually so borrowed and the interest actually paid thereon\nduring the preceding fiscal year.\n g. In connection with each statement of receipts from taxes imposed\npursuant to state law, the total amounts collected or estimated to be\ncollected therefrom.\n h. A statement setting forth state involvement in the fiscal\noperations of those public authorities and public benefit corporations\nwhich may be part of the development of a comprehensive state budget\nsystem and provided therefor in the state financial plan. Such statement\nshall include those public authorities and public benefit corporations\nwith disbursements which are not currently reflected in the state\ncentral accounting system from proceeds of any notes or bonds issued by\nany public authority, and which bonds or notes would be considered as\nstate-supported debt as defined in section sixty-seven-a of this\nchapter. Such statement shall set forth the amount of all of the bonds,\nnotes and other obligations of each public authority, public benefit\ncorporation and all other agencies and instrumentalities of the state\nfor which the full faith and credit of the state has been pledged or on\naccount of which the state has by law given its pledge or assurance for\nthe continued operation and solvency of the authority, public\ncorporation, or other agency or instrumentality of the state, as the\ncase may be. Such statement shall also set forth all proposed\nappropriations to be made to any public authority, public benefit\ncorporation, and any other agency or instrumentality of the state which\nhas been created or continued by law and which is separate and distinct\nfrom the state itself.\n i. Include a summary financial plan for the funds of the state\nreceiving tax check-off monies which shall include estimates of all\nreceipts and all disbursements for the current and succeeding fiscal\nyears, along with the actual results from the prior fiscal year.\n 3. Include a three year financial projection showing the anticipated\ndisbursements and receipts for each of the governmental fund types of\nthe state. For the purposes of this three year financial projection,\ndisbursements shall be presented by the following purposes: state\npurposes, local assistance, capital projects, debt service, transfers\nand general state charges with each major function or major program\nidentified separately within each purpose; and receipts shall be\npresented by each major revenue category, including detail for each\nmajor tax, and major components of miscellaneous receipts and with\ndisbursements shown by major function or program for the prior year,\ncurrent year and next three fiscal years, and otherwise by each major\nsource which is separately estimated and presented pursuant to paragraph\nb of subdivision two of this section. Receipts and disbursements for\nspecial revenue funds shall be presented separately for federal funds\nand all other special revenue funds. Whenever receipts and disbursements\nare proposed to be moved to a different fund type, each significant\namount so moved shall be explained. This three year financial projection\nshall include an explanation of any changes to the financial plans\nsubmitted in accordance with subdivision one of this section and include\nexplanations of the economic, statutory and other assumptions used to\nestimate the disbursements and receipts which are presented. Whenever\nthe projections for receipts and disbursements are based on assumptions\nother than the current levels of service, such assumptions shall be\nseparately identified and explained. The three year financial\nprojections shall include a description of any projected deficits or\nsurpluses.\n 4. Include a summary statement of operations for the proprietary and\nfiduciary fund types. Such summary statement of operations shall include\nthe estimated and projected receipts of and disbursements from\nappropriations and reappropriations available or recommended from such\nfund types in the budget bills submitted by the governor pursuant to\nsection twenty-four of this article. Such summary statement of\noperations shall be revised as soon as is practical after the\nlegislature has completed action on such budget bills.\n 5. Include a list of proposed legislation submitted pursuant to\nsection three of article seven of the constitution.\n 6. Notwithstanding any provision of law to the contrary, budgets\nsubmitted pursuant to this section shall not recommend first instance\nexpenditures. Any anticipated reimbursement of proposed expenditures\nshall be shown as receipts or revenues to the appropriate fund.\n 7. Within ten days following the submission of the budget by the\ngovernor, the director of the budget shall transmit to the chairs of the\nsenate finance committee and the assembly ways and means committee a\nreport, by agency, program, and fund, including but not limited to, the\nfollowing information pertaining to financed equipment acquisitions for\nstate departments, agencies and units of the state university and the\ncity university of New York including those financed equipment\nacquisitions financed by the issuance of certificates of participation\nor similar instruments for state departments, agencies and units of the\nstate and city universities of New York:\n a. For new financed equipment acquisitions to be financed in the\nensuing fiscal year:\n (1) An identification of the purposes of such financings, including:\n (i) The nature of the equipment to be financed.\n (ii) Whether the purposes are new financings or refinancings of\noutstanding lease purchase and installment purchase agreements.\n (iii) The recommended method of financing.\n (2) The estimated purchase cost of the equipment if purchased\noutright.\n (3) The estimated interest rate and term of such financings.\n (4) The estimated expenses for the issuances of such certificates or\nsimilar instruments as such expenses are defined in section sixty-six-b\nof this chapter.\n (5) A schedule of estimated lease purchase payments by state fiscal\nyear for such financings, and estimated total financing costs.\n b. For outstanding financed equipment acquisitions as of April first\nof the ensuing fiscal year the total estimated amount for lease or\ninstallment purchase payments for the ensuing fiscal year.\n c. For outstanding financed equipment acquisitions financed by\ncertificates of participation the financing costs of outstanding\ncertificates of participation and similar instruments issued pursuant to\nsection sixty-six-b of this chapter with estimated payment schedules of\nall such outstanding obligations.\n 8. Include a summary of disbursements by function of state government\nfor the preceding fiscal year and the estimated disbursements for the\ncurrent and ensuing fiscal years in a form suitable for comparison. Such\nsummary shall present such disbursements by purpose as set forth in\nsubdivision one of this section and also including special revenue\nfunds-federal and special revenue funds-other. Such summary shall also\ndescribe the state entities, as defined by section two-a of this\nchapter, within each function. For the fiscal year beginning in nineteen\nhundred ninety-three, such summary shall be presented within ten days of\nthe budget submission for the general fund, special revenue funds-other,\ncapital projects funds and debt service funds. For the fiscal year\nbeginning in nineteen hundred ninety-four, such summary shall be\npresented with the budget for the general fund and within ten days of\nthe budget submission for special revenue funds-other, capital projects\nfunds and debt service funds. For fiscal years beginning in nineteen\nhundred ninety-five and thereafter, such summary shall be presented with\nthe budget.\n 9. Include a statement showing projected disbursement for the current\nfiscal year and proposed disbursements for the ensuing fiscal year by\nagency and bill and fund type. For the fiscal year beginning in nineteen\nhundred ninety-three, such statement shall be presented within ten days\nof the budget submission for the general fund, special revenue\nfunds-other, capital projects funds and debt service funds. For the\nfiscal year beginning in nineteen hundred ninety-four, such summary\nshall be presented with the budget for the general fund and within ten\ndays of the budget submission for special revenue funds-other, capital\nprojects funds and debt service funds. For fiscal years beginning in\nnineteen hundred ninety-five and thereafter, such summary shall be\npresented with the budget.\n 10. Within ten days following the submission of the financial plans\npresented in accordance with subdivision one of this section, the\ndirector of the budget shall submit to the chairs of the senate finance\ncommittee and the assembly ways and means committee for the prior, the\ncurrent and next ensuing fiscal years detailed schedules by agency for\nthe general fund showing proposed appropriations in the state operations\nand aid to localities budget bills with disbursements to be made against\nsuch appropriations, as well as disbursements to be made against any\nexisting appropriations.\n 11. a. With respect to any proposed appropriations for the purpose of\nremedying state agency violations or past problems of the environmental\nconservation law or regulations adopted thereunder within the proposed\nbudget submitted annually by the governor to the legislature shall, set\nforth the amount recommended to remedy each functional category of\nviolation. A priority criterion to be considered in determining such\nrecommended appropriations shall be the ranking of such violations and\npast problems as determined by the agency pursuant to paragraph b of\nsubdivision one of section 3-0311 of the environmental conservation law,\nwith any reordering of rankings as determined by the department of\nenvironmental conservation. Amounts appropriated shall be disbursed for\nremediation of the violation or problem only after review and\ndetermination by the department of environmental conservation of the\nadequacy of the remedial plan pursuant to paragraph g of subdivision\nthree of section 3-0311 of the environmental conservation law.\n b. Within thirty days following the submission of the budget by the\ngovernor for each fiscal year, beginning with the nineteen hundred\nninety-three--ninety-four fiscal year, the director of the budget shall\ntransmit to the chairs of the senate finance committee and the assembly\nways and means committee a report which includes project specific\ninformation for proposed appropriations for the purposes of remedying\nstate agency environmental violations or problems, as identified\npursuant to section 3-0311 of the environmental conservation law,\ncontained within such submitted budget.\n 12. Include a summary financial plan for all research institutes which\nshall set forth:\n a. estimates of all revenues and all expenses for the current and\nsucceeding fiscal years, along with the actual results from the prior\nfiscal year; and\n b. any agreement whereby any state agency will provide financial\nsupport or any other assistance to cover any operating loss for such\nresearch institute.\n 13. a. With respect to information technology projects, dependent on\nfunding in the executive budget, involving one or more contracts\nprojected to total ten million dollars or more, within thirty days\nfollowing the submission of the budget by the governor for each fiscal\nyear, beginning with the two thousand eight--two thousand nine fiscal\nyear, the director of the budget shall transmit to the chairs of the\nsenate finance committee and the assembly ways and means committee a\nreport which shall set forth the following:\n (1) project summary describing the project purpose, proposed approach,\nkey milestones, current status and timetable;\n (2) the proposed method of procurement, including whether the project\nwill, in whole or in part, utilize a centralized contract or a\nsole-source contract; and\n (3) the proposed funding source, financing method and estimated costs\nby fiscal year.\n b. Information provided pursuant to paragraph a of this subdivision\nmay not be disclosed to any party other than a governmental entity as\ndefined in section one hundred thirty-nine-j of this chapter, if such\ndisclosure would impair the fairness or competitiveness of a pending or\npotential procurement process.\n Estimated costs by fiscal year shall not be disclosed.\n 14. The division of the budget shall prepare the reports, schedules,\nand other information described in this subdivision. To the extent\npracticable, such reports, schedules, and information shall be in a\nform, and presented at a level of detail, that facilitates comparison on\nan annual basis and against actual results, as appropriate, and in a\nmanner consistent with the other reporting requirements enumerated in\nthis section. The reports, schedules, and other information required by\nthis subdivision shall be submitted to the chair of the senate finance\ncommittee, the chair of the assembly ways and means committee, the\nminority leaders of both houses, and the comptroller according to the\nschedules set forth in this section. In determining the final content\nand format of the information required by this section, the division of\nthe budget shall consult annually with the designees of the temporary\npresident of the senate, the speaker of the assembly, the minority\nleaders of both houses, and the comptroller. All information described\nin this subdivision shall be made available to the public.\n a. The executive budget, the enacted budget report and each quarterly\nupdate to the financial plan shall include an updated general fund\nforecast of receipts and disbursements for the current and two\nsucceeding fiscal years. Such updated forecast shall clearly identify\nand explain the revisions to the receipts and disbursements projections\nfrom the most recent prior update to the financial plan, and any\nsignificant revisions to the underlying factors affecting receipts and\ndisbursements by major function, and may include, but not be limited to:\ncaseload, service, and utilization rates; demographic trends; economic\nvariables; pension fund performance; incarceration rates; prescription\ndrug prices; health insurance premiums; inflation; contractual\nobligations; litigation; and state employment trends.\n b. The capital program and financing plan submitted pursuant to\nsection twenty-two-c of this article, and the update thereto required\npursuant to section twenty-three of this article, shall include a report\non the management of state-supported debt. Such report may include, but\nis not limited to: (1) an assessment of the affordability of state debt,\nincluding debt as a percent of personal income, debt per capita, and\ndebt service costs as a percent of the budget; (2) a summary and\nanalysis of the interest rate exchange agreements and variable rate\nexposure; and (3) an assessment of financing opportunities related to\nthe state's debt portfolio.\n 15. The governor shall make all practicable efforts to amend or\nsupplement the budget and submit supplemental bills or amendments to any\nbills pursuant to article seven of the constitution within twenty-one\ndays after the budget is submitted to the legislature.\n 16. The amended executive budget required to be submitted within\nthirty days after the submission of the executive budget to the\nlegislature in accordance with article seven of the constitution of the\nstate of New York, in addition to the information required by the\nconstitution of the state of New York to be set forth therein, shall\ninclude:\n a. a summary financial plan showing for each of the governmental fund\ntypes: (1) all of the expenditures estimated to be made, in accordance\nwith generally accepted accounting principles, before the close of the\ncurrent fiscal year and all of the expenditures proposed to be made, in\naccordance with generally accepted accounting principles, during the\nensuing fiscal year; and (2) all of the revenues estimated to accrue, in\naccordance with generally accepted accounting principles, before the\nclose of the current fiscal year and during the ensuing fiscal year\ninclusive of any revenues which are expected to result from the proposed\nlegislation which is deemed necessary to provide receipts sufficient to\nmeet proposed disbursements. For the purposes of such summary financial\nplan, expenditures shall be presented by the following purposes: state\npurposes, local assistance, capital projects, debt service, and general\nstate charges; and revenues shall be presented by each revenue source\nwhich accounts for at least one per centum of all such revenues and\notherwise by categories of revenue sources;\n b. the expenditures estimated to be made in accordance with generally\naccepted accounting principles before the close of the current fiscal\nyear and proposed to be made in accordance with generally accepted\naccounting principles during the ensuing fiscal year. Expenditures\nestimated and proposed to be made shall be shown in separate parts as\nfollows: those expenditures for state purposes shall be set forth in one\npart, those expenditures for local assistance shall be set forth in\nanother separate and distinct part, those expenditures for capital\nprojects shall be set forth in a third separate and distinct part, and\nthose expenditures for debt service shall be set forth in a fourth\nseparate and distinct part;\n c. the revenues actually accrued in the preceding fiscal year and the\nrevenues estimated to accrue during current and ensuing fiscal years,\nrespectively. Revenues from each tax shall be shown both in total and\nnet of refunds;\n d. a schedule for the general fund showing the differences between\nprojected operating results on a cash basis and those on the basis of\ngenerally accepted accounting principles;\n e. a schedule for each governmental fund type other than the general\nfund showing the differences between projected operating results on a\ncash basis and those on the basis of generally accepted accounting\nprinciples; and\n f. a detailed schedule by fund of revenues and expenditures within the\ngeneral fund.\n