§ 54 — Per capita state aid for the support of local government

New York § 54

• Jurisdiction: New York
• Law STF: State Finance
• Art. 4-A: State Assistance to Local Government

Text

§ 54. Per capita state aid for the support of local government. 1.\nDefinitions. When used in this section, unless otherwise expressly\nstated:\n a. (1) "Population" of a county, city, town or village means the\npopulation as shown by the latest preceding decennial federal census\ncompleted and published as a final population count by the United States\nbureau of the census preceding the commencement of the state fiscal year\nin which the apportionment and payment are made, or a special population\ncensus certified to the state comptroller pursuant to this section,\nwhichever is later. The population of a town shall include the\npopulation of any village or villages or parts thereof within such town\nbut shall exclude the population of any city or part thereof within such\ntown.\n (2) The population of a town outside village area shall be the\npopulation of the town minus the population of the area of the town\nlocated in any village or villages for the same year and shall exclude\npersons residing within the boundaries of a military post or reservation\nunder the jurisdiction of the United States to the extent that they\nexceed twenty-five percent of the population of a town outside the\nvillage area.\n (3) Where there is an alteration in the boundaries of a county, city,\nvillage, town or town outside village or a municipality is created,\npopulation shall be determined in accordance with subdivision four of\nthis section.\n (4) Population excludes the reservation and school Indian population\nand incarcerated individuals of institutions under the direction,\nsupervision or control of the state department of corrections and\ncommunity supervision and the state department of mental hygiene and the\nincarcerated individuals of state institutions operated and maintained\nby the office of children and family services.\n (5) Where the director of the United States bureau of the census\ncertifies that the population of a county, city, town or village, as\nshown by such latest preceding decennial or special population census\nshould be corrected because it, (a) excludes a specified number of\npersons who were actually residing in such county, city, town or village\nat the time of such census, or (b) includes a specified number of\npersons who were not actually residing in such county, city, town or\nvillage at the time of such census, a copy of such certificate shall be\nfiled by the locality or state agency receiving such certificate with\nthe state comptroller within ten days of receipt. In the case of a gain\nin population, the specified number shall be added to the population on\nthe basis of which moneys are apportioned and paid in state fiscal years\nsubsequent to the date such certificate is filed with the state\ncomptroller. In the case of a loss in population, the specified number\nshall be subtracted from the population of such county, city, town or\nvillage on the basis of which moneys are apportioned and paid under the\nprovisions of this section commencing with the first state fiscal year\nbeginning not less than six months after the date such certificate is\nrequired to be filed with the state comptroller.\n b. "Special population census" or "special census" means the\npopulation of a county, city, town or village certified by the United\nStates bureau of the census as of a date not earlier than March\nfifteenth and not later than May fifteenth in any year subsequent to the\nlatest federal decennial census, which shall have been filed with the\nstate comptroller and not subsequently withdrawn, in accordance with the\nprovisions of subdivision three of this section.\n c. "Full value" of a county, city, village or town means the amount\nwhich results from dividing the total assessed valuation of real\nproperty taxable by it on its assessment roll by the state equalization\nrate established by the commissioner of taxation and finance for such\nroll except as otherwise provided in subdivision four of this section.\nThe assessment roll of a county shall be the aggregate of the assessed\nvaluations taxable for county purposes on the assessment rolls of the\ncities and towns therein and the state equalization rate applied thereto\nshall be the county-wide rate established by the commissioner for such\nroll in any case where a regular or special census for all or part of\nthe county taken in nineteen hundred sixty-six or a later year is used\nin the county aid calculation.\n In the case of the city of New York, the city-wide state equalization\nrate established pursuant to article twelve of the real property tax law\nshall be used except that, if no such rate has been established for the\nroll used in the calculation, the equalization rate shall be computed as\nprovided in subdivision one of section four hundred eighty-nine-l of\nsuch law.\n "Full value" of a town outside village means the full value obtained\nby applying the state equalization rate of the town to the assessed\nvalue of the unincorporated area of the town calculated on the basis of\nthe town assessment roll, except that where subdivision four of this\nsection applies town outside village full value shall be calculated\nunder the provisions of such subdivision. Where the full value of a town\nincludes property located within a city, the town outside village full\nvalue shall be calculated as if such city was a village.\n The assessment roll used in calculating aid for a city, village, town\nor town outside village under this section shall be the assessment roll\ncompleted in the calendar year preceding the calendar year of the census\nused in the calculation.\n The assessment roll used in calculating aid for a county under this\nsection shall be the county-wide assessment roll completed in the\ncalendar year preceding the calendar year of the latest census used for\nall or part of the county in such calculation.\n Where full value is authorized to be estimated pursuant to subdivision\nfour of this section such estimated full value shall be used.\n An assessment roll shall be deemed to have been completed on the last\ndate on which such roll was authorized by law to be finally completed.\n d. "Personal income" of a county means the estimate of the income of\nthe residents of the county, certified by the state tax commission in\naccordance with the provisions of this paragraph, for the taxable year\npreceding the year of the latest population census for the county or\npart thereof to be used in calculating per capita aid payments under\nthis section.\n The commissioner of taxation and finance shall prepare by October\nfifteenth of each year, a certified report setting forth an estimate of\nthe total New York adjusted gross income, as defined in section six\nhundred twelve of the tax law, of all residents of the state and of each\ncounty based on an examination of personal income tax returns filed with\nthe state department of taxation and finance for the preceding taxable\nyear under article twenty-two of the tax law.\n e. "Full value per capita" of a county, city, town, village or town\noutside village means the full value of such municipality or area,\ndivided by the population thereof.\n f. "Personal income per capita" of a county means the personal income\nof the county divided by the population of the county.\n g. "Average of full value and personal income per capita" of a county\nmeans the average of the full value per capita and personal income per\ncapita of the county determined as provided by paragraphs e and f of\nthis subdivision for payments to the county during the state fiscal year\nexcept that the amount for personal income per capita used in\ncalculating such average shall be multiplied by the ratio computed to\nthe sixth decimal point of the aggregate full value of taxable real\nproperty in the state to the aggregate personal income of residents of\nthe state, for the calendar year preceding the year of the latest census\nto be used in the calculation of per capita aid payable to the county in\nsuch state fiscal year. In computing such ratio full value shall be\ncalculated upon the basis of assessment rolls completed in such calendar\nyear and personal income shall be the estimate filed by the state tax\ncommission pursuant to paragraph d of this subdivision for the same\ncalendar year.\n h. "County", for the purposes of computation and payment of per capita\naid to counties under this section, means each county located outside\nthe city of New York and the city of New York.\n i. "Town outside village" or "town outside village area" means the\narea of any town which is not included within the boundaries of a\nvillage.\n j. The comptroller and the commissioner of taxation and finance shall\njointly prepare by June fifteenth of each year, a certified report\nsetting forth total state tax collections during the prior state fiscal\nyear.\n "Total state tax collections", for the purposes of computation and\npayment of aid under this section, means all net revenues accrued to any\nfund of the state pursuant to the following provisions during the prior\nstate fiscal year:\n (1) section twenty-five of chapter nine hundred twelve of the laws of\nnineteen hundred twenty, as amended;\n (2) section two hundred nineteen of the racing, pari-mutuel wagering\nand breeding law, as amended;\n (3) article nine of the tax law, except fees and considerations for\nreleases of liens;\n (4) article nine-A of the tax law, except fees and considerations for\nreleases of liens;\n (5) article ten of the tax law, except fees and considerations for\nreleases of liens;\n (6) article twelve of the tax law;\n (7) article twelve-A of the tax law, except license fees under section\ntwo hundred eighty-three-a of the tax law;\n (8) article thirteen of the tax law;\n (9) article eighteen of the tax law;\n (10) article twenty of the tax law;\n (11) article twenty-one of the tax law;\n (12) article twenty-two of the tax law;\n (13) article twenty-six of the tax law;\n (14) article twenty-six-A of the tax law;\n (15) article twenty-eight of the tax law;\n (16) article thirty-one of the tax law;\n (17) article thirty-two of the tax law;\n (18) article thirty-three of the tax law;\n (19) sections two hundred eight, two hundred twenty-eight, two hundred\ntwenty-nine, three hundred eighteen, four hundred eighteen and five\nhundred twenty-seven of the racing, pari-mutuel wagering and breeding\nlaw;\n (20) the alcoholic beverage control law; and\n (21) the vehicle and traffic law for the registration of motor\nvehicles, trailers and motorcycles, for licenses to operate motor\nvehicles, as operators or chauffeurs, and for learners' permits, and for\nlicenses for drivers schools, automobile dealers, and for lost or\ncancelled licenses and certificates.\n 2. Annual apportionment. During each fiscal year of the state, there\nshall be apportioned and paid to the several counties, cities, towns and\nvillages, from moneys appropriated by the state, for the support of\nlocal government including the state portion of local matching funds as\nrequired by section three hundred three, subdivision two of the Omnibus\nCrime Control and Safe Streets Act of 1968, as amended, the following\namounts:\n a. City, village and town outside village. To each city and village\nand to each town for the town outside village area, an amount equal to\nthe population of such city, village or town outside village multiplied\nby the following rates: cities, eight dollars and sixty cents; villages,\nthree dollars and sixty cents; and town outside village areas, two\ndollars and five cents, plus an increase in such rate of five cents for\neach one hundred dollars, or part thereof, by which the full value per\ncapita of the city, village or town outside village is less than eight\nthousand dollars; and\n b. Town-wide. To each town for the entire town area, an amount equal\nto the population of the town multiplied by three dollars and fifty-five\ncents; and\n c. County. To each county, an amount equal to the population of such\ncounty multiplied by sixty-five cents plus an increase in such rate of\nfive cents for each one hundred dollars, or part thereof, by which the\ncounty average of full value and personal income per capita is less than\neight thousand dollars.\n d. Additional apportionment. During the fiscal year of the state\nbeginning April first, nineteen hundred seventy-one and in each such\nyear thereafter prior to the fiscal year of the state beginning April\nfirst, nineteen hundred seventy-nine, there shall be paid to the cities,\ncounties, towns and villages of the state, in addition to the amounts\nprovided by paragraphs a, b and c of this subdivision, an additional\napportionment calculated by determining the amount of nine percent of\nthe total state personal income tax collections during the prior state\nfiscal year, subtracting the total amount required under paragraphs a, b\nand c of this subdivision, determining the percentage which the\nremainder is of the total payments under paragraphs a, b and c of this\nsubdivision, and then increasing the amount payable to each county,\ntown, village and city under paragraphs a, b and c of this subdivision\nby such percentage. During the fiscal year of the state beginning April\nfirst, nineteen hundred seventy-nine and in each such year thereafter,\nthere shall be paid to the counties, towns, villages and cities of the\nstate, in addition to the amounts provided by paragraphs a, b and c of\nthis subdivision, an additional apportionment calculated by determining\nthe amount of four per cent of the total state tax collections during\nthe prior state fiscal year, as certified by the commissioner of\ntaxation and finance pursuant to paragraph j of subdivision one of this\nsection, subtracting the total amount required under paragraphs a, b and\nc of this subdivision, determining the percentage which the remainder is\nof the total payments under paragraphs a, b and c of this subdivision,\nand then increasing the amount payable to each county, town, village and\ncity under paragraphs a, b and c of this subdivision by such percentage.\n e. Additional city apportionment. On June twenty-fifth, nineteen\nhundred seventy-one and in each year thereafter to and including\nnineteen hundred seventy-eight, there shall be paid to the cities in the\nstate in existence on April one, nineteen hundred sixty-eight an amount\nequal to nine percent of the total state personal income tax collections\nduring the prior state fiscal year. On June twenty-fifth, nineteen\nhundred seventy-nine and in each year thereafter, there shall be paid to\nthe cities in the state in existence on April first, nineteen hundred\nsixty-eight, an amount equal to four percent of total state tax\ncollections during the prior state fiscal year as certified by the\ncommissioner of taxation and finance pursuant to paragraph j of\nsubdivision one of this section. Such amount shall be apportioned to\nsuch cities on the basis of the percentage that the total population of\neach city bears to the total population of all cities in the state.\n f. Notwithstanding any provision of law to the contrary, the amounts\napportioned to the cities of the state pursuant to paragraph a of this\nsubdivision shall be paid on or before June twenty-fifth in the state\nfiscal year commencing April first, nineteen hundred seventy-one and on\nor before June twenty-fifth of each subsequent state fiscal year and\nwhen the fiscal year of a city ends on April thirtieth an amount\nequivalent to one-fourth of the amount payable to such city pursuant to\nthis paragraph and paragraph a of this subdivision shall be paid\nannually on or before April twenty-fifth and when the fiscal year of a\ncity ends on May thirty-first an amount equivalent to one-half of the\namount payable to such city pursuant to this paragraph and paragraph a\nof this subdivision shall be paid annually on or before May\ntwenty-fifth.\n 3. Filing and withdrawal of special population census. a. Filing. A\ncounty, city, village or town may file on or before October first in any\nyear a special census of the population within its boundaries certified\nby the United States bureau of the census or a copy thereof and such\nspecial census unless withdrawn as provided herein shall be used in\napportioning per capita state aid to such county, city, village or town\nin subsequent state fiscal years until a later census become effective\nfor such apportionments in accordance with the provisions of this\nsection.\n b. Withdrawal. A county, city, village or town upon notice filed with\nthe state comptroller on or before December first of any year may\nwithdraw a special population census so filed. A special census filed by\na county, city, village or town in nineteen hundred sixty-eight and\nthereafter shall be used for the apportionment of per capita state aid\nto such county, city, village or town in subsequent state fiscal years\nuntil a later census becomes effective; provided, however, that if such\nspecial census would result in a lesser amount of per capita aid being\npaid to such county, city, village or town in any subsequent state\nfiscal year, such special census shall be deemed to have been withdrawn,\nbut only for purposes of the computation and payment of per capita aid\nin such subsequent year.\n c. Cross-filing by city, town or county. Any city or town which\nreceives a certification of a special population census from the United\nStates bureau of the census within ten days of its receipt shall file a\ncopy of such certification with the chief fiscal officer of the county\nwithin which it is located. Any county, which has a county-wide special\npopulation census, within ten days of receipt of the certification by\nthe United States bureau of the census, shall file a copy with the chief\nfiscal officer of each city, village and town located within its\nboundaries.\n d. Notice to commissioner of taxation and finance of contract for\nspecial census. Each county, city, village and town which enters into a\ncontract with the United States bureau of the census for a special\npopulation census shall, within thirty days of the date of such\ncontract, file written notice with the commissioner of taxation and\nfinance.\n e. List of filings and withdrawals. On or before October fifth of each\nyear, the state comptroller shall furnish to the commissioner of\ntaxation and finance a list of the names of the counties, cities,\nvillages and towns which filed special population censuses pursuant to\nthis subdivision, in that year, showing for each such locality the date\nof such filing and in the case of a county which has so filed for county\naid purposes a special census of some but not all of the cities or towns\nlocated therein, the names of such cities and towns. A copy of each such\nspecial population census so filed shall be transmitted with such list.\nOn or before December fifth of each year, the state comptroller shall\nfurnish to the commissioner of taxation and finance a list setting forth\nthe name of each county, city, village and town which has withdrawn the\nfiling of a special population census pursuant to this subdivision\nincluding, in the case of a county where the census was withdrawn for\nsome but not all of the cities and towns in the county, the names of\nsuch cities and towns.\n f. Notwithstanding paragraphs a through e of this subdivision, no\nspecial census shall be used for the computation, apportionment and\npayment of per capita state aid under this section to a county, city,\ntown or village for the state fiscal years commencing April first,\nnineteen hundred seventy-three, nineteen hundred seventy-four and\nnineteen hundred seventy-five. Where a special census has been taken,\ncertified by the United States bureau of the census for the year\nnineteen hundred seventy-one and duly filed by the municipality, such\ncensus shall be used for the computation, apportionment and payment of\nper capita aid under this section.\n 4. Estimates of population, full value and equalization rates. a.\nChanges in boundaries; dissolution of municipalities; creation of new\nmunicipalities; consolidation of municipalities. Where the boundaries of\na county, city, village, town or town outside village are altered or a\nmunicipality is created, consolidated, or dissolved, aid under this\nsection shall be calculated to reflect such change beginning with\npayments in the first state fiscal year commencing not less than three\nmonths after the effective date of such change. The county, city,\nvillage or town shall file not later than February first in the offices\nof the state comptroller and the commissioner of taxation and finance, a\ncertificate of any change in boundaries, dissolution of a municipality,\nconsolidation of municipalities or incorporation of a new municipality\nwhich took place in the preceding calendar year but subsequent to\nJanuary first or on January first preceding the date of filing and which\naffects the population or the full value of the county, city, village or\ntown for payments under this section. Where population or full value to\nbe used in calculating such payments is not in existence, it shall be\nestimated by the commissioner of taxation and finance, upon the basis of\ninformation provided by the localities and such other information as may\nbe available, to reflect the effects of such change. Such population and\nfull value shall be estimated for a newly incorporated city or village\nor consolidated town as of the calendar year of the effective date of\nincorporation or consolidation except that full value so estimated shall\nbe at the period price level used in establishing state equalization\nrates for assessment rolls completed in the preceding calendar year. For\nother municipalities or areas affected by such an incorporation,\nconsolidation or change in boundaries, estimates of population and full\nvalue shall be as of the years otherwise applicable under this section.\nWhere a municipality is dissolved or consolidated, the annual amount\nwhich such municipality would be eligible to receive under this section\non the date the municipality is dissolved or consolidated, less the\nincrease in state aid under this section which will be paid to the\nmunicipality in which the territory of the dissolved or consolidated\nmunicipality is located as a result of such dissolution or\nconsolidation, shall continue to be paid for the first year following\ndissolution or consolidation and payments shall thereafter continue to\nbe paid for an additional four years in reduced amounts as follows: in\nthe second year following dissolution or consolidation, eighty percent\nof such annual amount; in the third year, sixty percent; in the fourth\nyear, forty percent; in the fifth year, twenty percent; and thereafter\nsuch payments shall cease to be paid. Such payments shall be paid to the\ncity, town or village in which the territory of the municipality\ndissolved or consolidated is located, or in the event such territory\nwould not be located in a city, town or village, payment shall be made\nto the county. If such territory is located in two or more cities, towns\nor villages, the payment shall be apportioned on the basis of population\nwhich was used in determining the amount of aid under this section\nheretofore paid to the dissolved or consolidated municipality.\n b. Period price level adjustment. Where the state equalization rate\nfor an assessment roll to be used in calculating payments under this\nsection is based on a different period price level than the equalization\nrates generally for other assessment rolls completed in the same\ncalendar year, with the year of completion defined as prescribed in\nparagraph c of subdivision one of this section, a special equalization\nrate shall be established for such roll upon the basis of the period\nprice level used generally in the state equalization rates for such\nother assessment rolls.\n c. Adjustment for differences between town and village roll. Where\nthe town assessment roll used in calculating town outside village full\nvalue includes taxable property located in a village, which property\ndoes not appear as taxable on the assessment roll of the village used in\nsuch calculation and where the assessed valuation of such property in\nall villages in the town on the town assessment roll is five percent or\nmore of the total taxable assessed valuation of property in the town\noutside villages on such town assessment roll, the commissioner of\ntaxation and finance shall estimate the full value of the town outside\nvillage, provided that the supervisor of the town applies to the\ncommissioner on or before August first preceding the first state fiscal\nyear in which such estimated full value is used in making payments of\nper capita state aid under this section.\n d. Railroad ceiling adjustment. Where the taxable full value of a\ncity, village or town declined by five percent or more between the years\nnineteen hundred sixty-one and nineteen hundred sixty-two, as determined\nby application of the state equalization rates to the total taxable\nassessed valuations on the assessment rolls of such city, village or\ntown completed in such years, the commissioner of taxation and finance\nshall adjust the full value for nineteen hundred sixty-one by reducing\nthe taxable full value of railroad real property, which was wholly or\npartly exempt on the assessment roll completed in nineteen hundred\nsixty-two under the provisions of title two-A or two-B of article four\nof the real property tax law, to the full value of such railroad real\nproperty which was taxable on the first assessment roll for which\nrailroad ceilings were established under such titles without the taper\nadjustment provided in section four hundred eighty-nine-t of such law.\nTown outside village full value shall be calculated by the commissioner\nto give effect to a similar adjustment in any case where full value of\nthe town is required to be adjusted pursuant to this paragraph.\n e. Lack of assessment roll or equalization rate. Where on November\nfirst preceding the date of the annual certification of aid payments, an\nassessment roll or an equalization rate required to be used in\ncalculating such payments does not exist, full value shall be estimated\nby the commissioner of taxation and finance, upon the basis of\ninformation provided by the localities and such other information as may\nbe available for that purpose.\n 5. Information to be supplied. The chief fiscal officer or other\nofficial of any county, city, village or town shall, upon request of the\ncommissioner of taxation and finance, furnish to the commissioner of\ntaxation and finance such information as may be required for the purpose\nof carrying out the provisions of this section.\n 6. Payments. a. The commissioner of taxation and finance shall compute\nand certify to the state comptroller in due time the amounts of per\ncapita aid payable to counties, cities, villages and towns pursuant to\nthis section. For towns, the certification shall set forth separately\nthe amounts payable for town-wide and for town outside village purposes,\nand for the city of New York the commissioner shall set forth separately\nthe amounts payable under the city and county per capita grants.\n b. The rates established and the calculations and estimates made by\nthe commissioner pursuant to this section shall be filed in the office\nof the commissioner.\n c. Upon such certification of the amounts payable to counties, cities,\nvillages and towns for town-wide and town outside village purposes, such\nper capita aid shall be apportioned and paid to the chief fiscal officer\nof each such locality pursuant to this section on audit and warrant of\nthe state comptroller out of moneys appropriated by the legislature for\nsuch purpose to the credit of the local assistance account in the\ngeneral fund of the state treasury; provided however that upon such\ncertification of amounts payable to the city of New York, such per\ncapita aid shall be apportioned and paid as follows: (i) any amounts\nrequired to be paid to the city university construction fund pursuant to\nthe city university construction fund act, (ii) any amounts required to\nbe paid to the New York city housing development corporation pursuant to\nthe New York city housing development corporation act, (iii) any amounts\nrequired to be paid by the city to the New York city transit authority\npursuant to the provisions of chapter seven of the laws of nineteen\nhundred seventy-two, (iv) any amounts required to be paid by the city to\nthe state to repay an advance made in nineteen hundred seventy-four to\nsubsidize the fare of the New York city transit authority, (v) five\nhundred thousand dollars to the chief fiscal officer of the city of New\nYork for payment to the trustees of the police pension fund of such city\npursuant to the provisions of paragraph e of this subdivision, (vi)\neighty million dollars to the special account for the municipal\nassistance corporation for the city of New York in the municipal\nassistance tax fund created pursuant to section ninety-two-d of this\nchapter to the extent that such amount has been included by the\nmunicipal assistance corporation for the city of New York in any\ncomputation for the issuance of bonds on a parity with outstanding bonds\npursuant to a contract with the holders of such bonds prior to the\nissuance of any other bonds secured by payments from the municipal\nassistance state aid fund created pursuant to section ninety-two-e of\nthis chapter, (vii) the balance to the special account for the municipal\nassistance corporation for the city of New York in the municipal\nassistance state aid fund created pursuant to section ninety-two-e of\nthis chapter, and (viii) any amounts to be refunded to the general fund\nof the state of New York pursuant to the annual appropriation enacted\nfor the municipal assistance state aid fund. Notwithstanding any\nexisting law, no payments of per capita aid payable to the city of New\nYork shall be paid to the state of New York municipal bond bank agency,\nthe New York state sports authority or the transit construction fund so\nlong as amounts of such aid are required to be paid into the municipal\nassistance state aid fund, and thereafter, after payment of the amounts\ndescribed in subparagraphs (i) through (viii) of this paragraph the\nbalance shall be paid (A) to the state in repayment of the appropriation\nof two hundred fifty million dollars made to the city pursuant to\nchapter two hundred fifty-seven of the laws of nineteen hundred\nseventy-five providing emergency financial assistance to the city of New\nYork at the extraordinary session held in such year, as amended, (B) to\nthe state of New York municipal bond bank agency to the extent provided\nby section twenty-four hundred thirty-six of the public authorities law,\n(C) to the New York state sports authority to the extent provided by\nsection twenty-four hundred sixty-three of the public authorities law,\n(D) to the transit construction fund to the extent provided by section\ntwelve hundred twenty-five-i of the public authorities law, and\nthereafter (E) to the city.\n d. The amounts so annually apportioned shall be paid in four equal\ninstallments as follows:\n (1) to the city of New York, on the twenty-fifth days of April, June,\nOctober and February;\n (2) to every county, city, village or town, other than the city of New\nYork, whose fiscal year commences on the first day of June or July, on\nthe twenty-fifth days of April, May, September and December;\n (3) to every county, city, village or town whose fiscal year commences\non the first day of December, on the twenty-fifth days of April, July,\nSeptember and November;\n (4) to any town in Westchester county whose boundaries are coterminous\nwith those of one village, on the same days on which installments are\npayable to such village pursuant to this paragraph; and\n (5) to every other county, city, village or town, on the twenty-fifth\ndays of April, July, September and December.\n e. The chief fiscal officer of the city of New York shall, from the\namounts so received by him, pay to the board of trustees of the police\npension fund of such city, the aggregate annual sum of five hundred\nthousand dollars for the purposes of such fund and the balance into the\ngeneral fund of such city.\n f. Where a town applies an amount received under this section to the\nreduction of the county tax in the town-wide area or in the town outside\nvillage area, or as a credit against special ad valorem levies in the\ntown outside village area as provided in subdivision eight of this\nsection, the town shall file notices thereof with the chief fiscal\nofficer of the county and the state comptroller, within five days after\nthe last day for adoption of the town budget. Such amounts shall be\ncredited against the amount of taxes or special ad valorem levies to be\nlevied for such purposes in the designated area and the state\ncomptroller shall pay to the chief fiscal officer of the county, from\nthe moneys apportioned to the town for town-wide purposes or for outside\nof village purposes, as the case may be, the amounts so credited against\nthe county tax or special ad valorem levies, in the same manner as other\npayments to counties under this section.\n g. Notwithstanding any provision of the law to the contrary, any aid\nderived by any city pursuant to paragraph d of subdivision two of this\nsection for the state fiscal year commencing April first, nineteen\nhundred seventy-one and each subsequent state fiscal year which exceeds\nthe total aid paid to such city pursuant to paragraph a of subdivision\ntwo of this section during the state fiscal year commencing April first,\nnineteen hundred seventy shall be paid on June twenty-fifth, nineteen\nhundred seventy-one and on June twenty-fifth of each subsequent state\nfiscal year.\n h. Notwithstanding any provision of law to the contrary, payments made\npursuant to subdivision two of this section during April and May of each\nstate fiscal year shall be based on estimates of total state tax\ncollections to be provided jointly by the comptroller and the\ncommissioner of taxation and finance on or before April fifteenth of\neach year. Notwithstanding any provision of law to the contrary, amounts\nso paid during the balance of each state fiscal year shall compensate\nfor any overpayment or underpayment which may have occurred during April\nand May of such fiscal year.\n i. Notwithstanding any other provision of law, the amount payable on\nJune twenty-fifth, to a city having a population of one million or more\npursuant to this subdivision shall be reduced by fifty-three million\nfive hundred eighty-five thousand five hundred eighteen dollars\n($53,585,518). Such fifty-three million five hundred eighty-five\nthousand five hundred eighteen dollars ($53,585,518) shall be paid to\nsuch city on the December fifteenth next following June twenty-fifth,\nwhich payment shall be for an entitlement period ending June thirtieth\nof the month in which the June twenty-fifth payment is made.\n 7. Apportionment of special city, town and village aid. During the\nstate fiscal year beginning April first, nineteen hundred eighty-eight\nand in each year thereafter aid to cities, towns and villages in\naddition to the amounts apportioned pursuant to subdivision two of this\nsection shall be apportioned, according to this subdivision.\n a. Definitions. As used in this subdivision:\n (1) "City" means each city having a population less than one million\npersons.\n (2) "Town" means a town for which complete population, full value,\nland area, and local tax effort per capita information, as defined in\nthis subdivision, are available as determined by the comptroller.\n (3) "Village" means a village for which complete population, full\nvalue, land area, and local tax effort per capita information, as\ndefined in this subdivision, are available as determined by the\ncomptroller.\n (4) "Population" means for towns and villages the final population as\nshown by the nineteen hundred eighty decennial federal census;\n"population" for cities means the final population as shown by the\nnineteen hundred seventy decennial federal census.\n (5) "Population density" means for each town and village an amount\nequal to its population divided by its total land area expressed in\nsquare miles as of the last day of the local fiscal year ending in\nnineteen hundred seventy-nine.\n (6) "Full value" means for each town and village an amount equal to\nthe total taxable assessed value of property on the assessment roll\ncompleted and filed in nineteen hundred seventy-nine divided by the\nfinal state equalization rate established for such roll by the\ncommissioner of taxation and finance.\n (7) "Taxing capacity" means for each town and village an amount equal\nto its full value divided by the population of such town or village.\n (8) "Average population density" means for towns the sum of population\ndensities for all towns divided by the number of towns; "average\npopulation density" for villages means the sum of the population\ndensities for all villages divided by the number of villages.\n (9) "Average taxing capacity" means for towns an amount equal to the\nsum of the taxing capacities for all towns divided by the number of\ntowns; "average taxing capacity" means for villages an amount equal to\nthe sum of the taxing capacities for all villages divided by the number\nof villages.\n (10) "Assessed value tax rate" of a city means the tax rate for\ngeneral city purposes for the latest twelve month city fiscal year\nending on or before December thirty-first, nineteen hundred eighty;\nprovided, however, that for any city with a population greater than\ntwenty-one thousand and less than twenty-two thousand persons, assessed\nvalue tax rate means the tax rate for general city purposes for the\nlatest twelve month city fiscal year ending on or before December\nthirty-first, nineteen hundred seventy-eight.\n (11) "Full value tax rate" of a city means the assessed value tax rate\nof such city multiplied by the final state equalization rate established\nby the commissioner of taxation and finance for the assessment roll to\nwhich such assessed value tax rate applied.\n (12) "Local tax effort per capita" means for each town and village an\namount equal to the sum of all taxes, fees, charges, assessments and\nother revenues received less any revenues received from the federal or\nstate government for the latest local fiscal year ending on or before\nDecember thirty-first, nineteen hundred seventy-nine, divided by its\npopulation.\n (13) "Local tax effort factor" means for each town and village, its\nlocal tax effort per capita divided by the average local tax effort per\ncapita for towns or villages as appropriate.\n (14) "Average local tax effort per capita" means for towns the sum of\nthe local tax efforts per capita for all towns divided by the number of\ntowns; "average local tax effort per capita" means for villages the sum\nof the local tax efforts per capita for all villages divided by the\nnumber of villages.\n (15) Provided, however, that for a town or village created on or after\nJanuary first, nineteen hundred eighty-one, the population density\npursuant to subparagraph five of this paragraph, the full value pursuant\nto subparagraph six of this paragraph, and the local tax effort per\ncapita pursuant to subparagraph twelve of this paragraph shall pertain\nto the first completed local fiscal year following such creation for\nwhich applicable information is available as determined by the\ncomptroller.\n b. City aid. The sum of one hundred two million three hundred eighteen\nthousand three hundred seventeen dollars ($102,318,317) shall be\napportioned to cities as follows:\n (1) The sum of sixty-two million two hundred twenty-two thousand three\nhundred thirteen dollars ($62,222,313) shall be apportioned in the\nfollowing manner:\n City of Buffalo .................................. $22,476,436\n City of Rochester ................................ $11,140,494\n City of Yonkers .................................. $12,508,626\n City of Syracuse ................................. $ 7,817,890\n City of Albany ................................... $ 3,812,897\n City of Binghamton ............................... $ 2,345,367\n City of Plattsburgh .............................. $ 508,162\n City of White Plains ............................. $ 1,612,441\n (2) The sum of forty million ninety-six thousand four dollars\n($40,096,004) shall be apportioned to cities according to the following\nformula:\n For all cities having a population of less than one hundred thousand a\nnumerical ranking between one and fifty-six shall be assigned. Such\nranking shall correspond to each city's position in a schedule of full\nvalue tax rates of all such cities arranged in descending order.\n An aid rate for each city with a population of less than one hundred\nthousand shall be determined from the following schedule:\n Cities with Rankings Aid Rate\n One through twelve.....................................$ 17.00\n Thirteen through twenty-three..........................$ 15.00\n Twenty-four through thirty-four........................$ 13.00\n Thirty-five through forty-five.........................$ 11.00\n Forty-six through fifty-six............................$ 10.00\n For each city not eligible for apportionments pursuant to subparagraph\none of this paragraph, a base aid amount shall be calculated equal to\nthe population of such city multiplied by its aid rate. For each such\ncity an aid percentage shall be calculated equal to its base aid amount\ndivided by the sum of the base aid amounts for all such cities. The\namount of special aid to be apportioned to each such city shall be\ncalculated by multiplying such city's aid percentage by forty million\nninety-six thousand four dollars ($40,096,004).\n c. Town aid. The sum of nineteen million five hundred forty-four\nthousand seven hundred twenty-six dollars ($19,544,726) shall be\napportioned to towns according to the following formula:\n For each town, a population density factor shall equal the lesser of\nthe amount calculated by dividing such town's population density by the\naverage population density for towns, or the number five;\n For each town, a taxing capacity factor shall be calculated by\ndividing the average taxing capacity for towns by such town's taxing\ncapacity;\n For each town, a weighted population shall be calculated by\nmultiplying such town's population by the product of such town's\npopulation density factor multiplied by the sum of such town's local tax\neffort factor plus such town's taxing capacity factor;\n For each town, an aid percentage shall be calculated equal to the\nweighted population of such town divided by the sum of the weighted\npopulations for all towns;\n The amount to be apportioned to each town shall be calculated by\nmultiplying such town's aid percentage by nineteen million five hundred\nforty-four thousand seven hundred twenty-six dollars ($19,544,726).\n Notwithstanding the definition of town in paragraph a of this\nsubdivision, any town as defined in section two of the town law, which\nis not included in the definition of town in paragraph a of this\nsubdivision shall be apportioned three hundred ninety-two dollars. The\ntotal of any such amounts shall be deducted on a pro rata basis from\nthose towns apportioned more than three hundred ninety-two dollars\npursuant to the above formula.\n In such case where the apportionment to a town in accordance with the\nabove formula is less than three hundred ninety-two dollars, such town\nshall be apportioned three hundred ninety-two dollars. The difference\nbetween three hundred ninety-two dollars and the amount determined\npursuant to such formula shall be deducted on a pro rata basis from\nthose towns apportioned more than three hundred ninety-two dollars\npursuant to such formula.\n d. Village aid. The sum of twenty-six million three hundred\neighty-five thousand three hundred eighty-one dollars ($26,385,381)\nshall be apportioned to villages according to the following formula:\n For each village, a population density factor shall equal the lesser\nof the amount calculated by dividing such village's population density\nby the average population density for villages, or the number five;\n For each village, a taxing capacity factor shall be calculated by\ndividing the average taxing capacity for villages by such village's\ntaxing capacity;\n For each village, a weighted population shall be calculated by\nmultiplying such village's population by the product of such village's\npopulation density factor multiplied by the sum of such village's local\ntax effort factor plus such village's taxing capacity factor;\n For each village, an aid percentage shall be calculated equal to the\nweighted population of such village divided by the sum of the weighted\npopulations for all villages;\n The amount to be apportioned to each village shall be calculated by\nmultiplying such village's aid percentage by twenty-six million three\nhundred eighty-five thousand three hundred eighty-one dollars\n($26,385,381).\n Notwithstanding the definition of village in paragraph a of this\nsubdivision, any village as defined in section fifty-four of the general\nconstruction law, which is not included in the definition of village in\nparagraph a of this subdivision shall be apportioned three hundred\nninety-two dollars. The total of any such amounts shall be deducted on a\npro rata basis from those villages apportioned more than three hundred\nninety-two dollars pursuant to the above formula.\n In such case where the apportionment to a village in accordance with\nthe above formula is less than three hundred ninety-two dollars, such\nvillage shall be apportioned three hundred ninety-two dollars. The\ndifference between three hundred ninety-two dollars and the amount\ndetermined pursuant to such formula shall be deducted on a pro rata\nbasis from those villages apportioned more than three hundred ninety-two\ndollars pursuant to such formula.\n e. Special city, town, village aid. (1) Not later than May\ntwenty-fifth of each state fiscal year the comptroller shall certify to\nthe director of the budget, the chairman of the senate finance\ncommittee, and the chairman of the assembly ways and means committee,\nthe amount of special city, town, village aid which is payable to each\ncity, town and village for such fiscal year pursuant to this\nsubdivision.\n (2) For each state fiscal year the amount apportioned pursuant to this\nsubdivision and certified as payable pursuant to this subdivision shall\nbe paid to each city, town and village (i) on the last day of its local\nfiscal year which is current as of October thirty-first of such state\nfiscal year or (ii) on February first of such state fiscal year,\nwhichever is earlier; provided, however, that the payment date for any\ncity, town or village shall be March fifteenth, of such state fiscal\nyear if the comptroller receives a written request for such later\npayment date from the chief fiscal officer of such city, town or village\nat least ten days prior to the date on which the payment would otherwise\nhave been made. The comptroller shall notify the director of the budget,\nthe chairman of the senate finance committee and the chairman of the\nassembly ways and means committee of any such written request.\n f. Notwithstanding any provision of this subdivision to the contrary,\nfor fiscal years beginning April first, nineteen hundred eighty-eight,\nthe amount apportioned to each city, town and village pursuant to this\nsubdivision shall be multiplied by sixty-six percent.\n 8. Use of per capita state aid. a. The chief fiscal officer of every\ncounty, city, village and town shall pay the amounts received by him\nunder the provisions of this section into the general fund of the\ncounty, city, village or town for general county, city, village or town\npurposes respectively, except that such amounts received by a town for\nthe town outside village area shall be used for the following purposes\nin the order stated: (1) for town purposes for which taxes may be levied\non the area of the town outside of villages, (2) as a credit against\namounts of taxes levied or to be levied ad valorem for other town\npurposes on all taxable property in the town outside village area, (3)\nas a credit against amounts of taxes levied or to be levied ad valorem\nfor county purposes on all taxable property in the town outside village\narea, (4) as a credit against special ad valorem levies on property in\nthe town outside village area in a town where the entire town outside\nvillage area is subject to special ad valorem levies provided that such\ncredit shall be a uniform rate on assessed valuation in all parts of the\ntown outside village area and such uniform rate shall not exceed the\ntotal of the rates for special ad valorem levies in any part of the town\noutside village area. The rate on assessed valuation for each special ad\nvalorem levy, as shown on the tax bill for each parcel, shall be the\nrate before application of such credit. Such credit shall be shown as a\nrate on assessed valuation and as a percentage of the total of such\nrates for such special ad valorem levies on such parcel. Each such\nspecial ad valorem rate shall be deemed to have been reduced by such\npercentage.\n b. In no event shall such amounts received by a town for the town\noutside village area be used as part or all of the local share necessary\nto qualify for state assistance pursuant to the highway law.\n 9. a. Notwithstanding any inconsistent provision of this section or\nof any other provision of law to the contrary, the payment of general\npurpose local government aid for the support of local government for the\nstate fiscal year commencing April first, two thousand four, shall be\npaid from an appropriation made for such purposes pursuant to the public\nprotection and general government budget for such state fiscal year in a\nmanner consistent with this subdivision. Subdivisions one through eight\nof this section shall not be applicable to the payment of per capita\nstate aid for the support of local government.\n b. Notwithstanding any inconsistent provision of article five of the\ngeneral construction law, in the fiscal year of the state commencing\nApril first, two thousand four, any city having a population of one\nmillion or more shall be entitled to receive the same amount of general\npurpose, local government aid that it received for such purpose pursuant\nto chapter fifty of the laws of two thousand three, constituting the\npublic protection and general government budget, and section fifty-four\nof the state finance law, as added by section twelve of chapter four\nhundred thirty of the laws of nineteen hundred ninety-seven, as if the\nprovisions of such section fifty-four were in full force and effect for\nthe entire state fiscal year commencing April first, two thousand four.\nExcept as provided in paragraph c of this subdivision, each city, other\nthan any city having a population of one million or more, town and\nvillage that was appropriated general purpose local government aid\npursuant to chapter fifty of the laws of two thousand three shall be\nentitled to receive a total of one hundred five percent of the amount of\naid that it would be entitled to receive under section fifty-four of the\nstate finance law, as added by section twelve of chapter four hundred\nthirty of the laws of nineteen hundred ninety-seven, as if the\nprovisions of such section fifty-four were in full force and effect for\nthe entire state fiscal year commencing April first, two thousand four.\nNotwithstanding the provisions of this subdivision in the state fiscal\nyear commencing April first, two thousand four the village of East\nNassau, Rensselaer county, newly incorporated on January fourteenth,\nnineteen hundred ninety-eight, shall be entitled to receive the same\namount of general purpose local government aid that it received for such\npurpose pursuant to chapter fifty of the laws of two thousand three. All\naid pursuant to this section shall be paid in the same "on or before\nmonth and day" manner as specified in chapter fifty of the laws of\nnineteen hundred ninety-six, constituting the general government budget.\n c. Consolidations, mergers, or dissolutions-entitlement to general\npurpose local government aid. In the case where any city, town, or\nvillage consolidates, merges or dissolves, and the resulting successor\ngovernment has filed with the office of the state comptroller a\ncertificate of any such consolidation, merger, or dissolution, such\nsuccessor government shall be entitled to receive any payments of\ngeneral purpose local government aid which, pursuant to paragraph b of\nthis subdivision, would have been otherwise payable to the individual\ncities, towns, or villages who were party to such consolidation, merger,\nor dissolution in addition to the general purpose local government aid\nsuch successor government is entitled to receive had no such\nconsolidation, merger, or dissolution occurred. The annual amount of\ngeneral purpose local government aid that any city, town, or village in\nwhich a municipality has consolidated, merged, or dissolved shall be\neligible to receive on the date such city, town, or village is\nconsolidated, merged, or dissolved shall continue to be paid pursuant to\nparagraph b of this subdivision for every state fiscal year following\nthe date of such consolidation, merger, or dissolution. In instances\nwhere only a portion of a city, town, or village is party to a\nconsolidation, merger, or dissolution, general purpose local government\naid payable to the resulting successor government shall include only a\npro rata share of the aid otherwise due and payable to such city, town,\nor village. Such pro rata share shall be based on a ratio of the two\nthousand federal decennial census population of the portion\nconsolidated, merged, or dissolved as compared to the total two thousand\nfederal decennial census population of the city, town, or village party\nto such consolidation, merger, or dissolution.\n d. Notwithstanding any other law to the contrary, in the state fiscal\nyear beginning April first, two thousand four, and each state fiscal\nyear thereafter, the city of Amsterdam shall receive on or before June\ntwenty-fifth, the same amount of aid it received by June twenty-fifth,\ntwo thousand three, plus, pursuant to a memorandum of understanding with\nthe director of the budget, three hundred fifty thousand dollars\n($350,000) that would have been payable on or before March thirty-first,\ntwo thousand five.\n e. Notwithstanding any other law to the contrary, in the state fiscal\nyear beginning April 1, 2004, and each state fiscal year thereafter,\ntwelve million five hundred thousand dollars ($12,500,000) of\nsupplemental municipal aid otherwise due and payable on or before March\n31 shall be paid to the city of Yonkers, pursuant to a memorandum of\nunderstanding with the director of the budget, on or before June 30.\n 10. Aid and incentives for municipalities. Notwithstanding any\ninconsistent provision of this section or of any other provision of law\nto the contrary, the payment of general purpose local government aid for\nthe support of local government for state fiscal years commencing April\nfirst, two thousand seven, shall be paid from an appropriation made for\nthe aid and incentives for municipalities program pursuant to the public\nprotection and general government budget for such state fiscal years in\na manner consistent with this subdivision. Subdivisions one through nine\nof this section shall not be applicable to the payment of per capita\nstate aid for the support of local government.\n a. Definitions. When used in this subdivision, unless otherwise\nexpressly stated:\n (i) "Municipality" means a city with a population less than one\nmillion, town or village.\n (ii) "Aid and incentives for municipalities" means the total of all\naid payable to municipalities pursuant to this subdivision except for\ngrants payable pursuant to paragraphs j, m and n of this subdivision.\n (iii) "Full valuation" means "full valuation for taxable purposes" as\nreported in the state comptroller's special report on local government\nfinances for New York state for local fiscal years ended three years\nprior to the beginning of the state fiscal year in which an additional\nannual apportionment or per capita adjustment is payable pursuant to\nparagraphs d and e of this subdivision.\n (iv) "Population" means population data based upon the most recent\nfederal decennial census.\n (v) "Full valuation per capita" means the full valuation of a\nmunicipality divided by the population of such municipality.\n (vi) "Average full valuation per capita for municipalities" means the\nsum of the full valuation for municipalities divided by the sum of the\npopulation of the municipalities as reported in the state comptroller's\nspecial report on local government finances for New York state for local\nfiscal years ended three years prior to the beginning of the state\nfiscal year in which an additional annual apportionment or per capita\nadjustment is payable pursuant to paragraphs d and e of this\nsubdivision.\n (vii) "State aid" means the total amount of aid a municipality\nreceived in the state fiscal year commencing April first, two thousand\nsix, under the aid and incentives for municipalities program, as\nappropriated in chapter fifty of the laws of two thousand six, and under\nthe additional municipal aid program pursuant to section two of part A\nof chapter fifty-six of the laws of two thousand six, as appropriated in\nchapter fifty of the laws of two thousand six.\n (viii) "Prior year aid" means for the state fiscal year commencing\nApril first, two thousand nineteen and in each state fiscal year\nthereafter, the base level grant received in the immediately preceding\nstate fiscal year pursuant to paragraph b of this subdivision.\n (ix) "Per capita state aid" means the prior year aid for a\nmunicipality divided by the population of the municipality as reported\nin the most recent federal decennial census.\n b. Base level grants. (i) Within amounts appropriated in the state\nfiscal year commencing April first, two thousand seven and in each state\nfiscal year thereafter, there shall be apportioned and paid to a county\nwith a population of less than one million but more than nine hundred\ntwenty-five thousand according to the federal decennial census of two\nthousand, cities with a population of less than one million, towns and\nvillages a base level grant in an amount equal to the prior year aid\nreceived by such county, city, town or village.\n (ii) Notwithstanding subparagraph (i) of this paragraph, within\namounts appropriated in the state fiscal year commencing April first,\ntwo thousand ten, there shall be apportioned and paid to each\nmunicipality a base level grant in an amount equal to the prior year aid\nreceived by such municipality minus a base level grant adjustment\ncalculated in accordance with clause two of this subparagraph.\n (1) When used in this subparagraph, unless otherwise expressly stated:\n (A) "2008-09 AIM funding" shall mean the sum of the base level grant\npursuant to this paragraph, additional annual apportionment pursuant to\nparagraph d of this subdivision, per capita adjustment pursuant to\nparagraph e of this subdivision and special aid and incentives to\ncertain eligible cities as appropriated in chapter fifty of the laws of\ntwo thousand eight, as amended by chapter one of the laws of two\nthousand nine, apportioned and paid to such municipality in the state\nfiscal year commencing April first, two thousand eight.\n (B) "2008 total revenues" shall mean "total revenues" for such\nmunicipality as reported in the state comptroller's special report on\nlocal government finances for New York state for local fiscal years\nended in two thousand eight.\n (C) "AIM reliance" shall mean 2008-09 AIM funding expressed as a\npercentage of 2008 total revenues.\n (2) The base level grant adjustment shall equal:\n (A) two percent of prior year aid if AIM reliance was at least ten\npercent, or\n (B) five percent of prior year aid if AIM reliance was less than ten\npercent.\n (iii) Notwithstanding subparagraph (i) of this paragraph, a county\nwith a population of less than one million but more than nine hundred\ntwenty-five thousand according to the federal decennial census of two\nthousand shall not receive a base level grant in the state fiscal year\ncommencing April first, two thousand ten or in any state fiscal year\nthereafter.\n (iv) Notwithstanding subparagraph (i) of this paragraph, within\namounts appropriated in the state fiscal year commencing April first,\ntwo thousand eleven, there shall be apportioned and paid to each\nmunicipality a base level grant in an amount equal to the prior year aid\nreceived by such municipality minus a base level grant adjustment equal\nto two percent of such prior year aid.\n (v) Notwithstanding subparagraph (i) of this paragraph, within amounts\nappropriated in the state fiscal year commencing April first, two\nthousand nineteen, and annually thereafter, there shall be apportioned\nand paid to each municipality which is a city a base level grant in an\namount equal to the prior year aid received by such city, and there\nshall be apportioned and paid to each municipality which is a town or\nvillage a base level grant in accordance with clause two of this\nsubparagraph.\n (1) When used in this subparagraph, unless otherwise expressly stated:\n (A) "two thousand eighteen--two thousand nineteen AIM funding" shall\nmean the sum of the base level grant paid in the state fiscal year that\nbegan April first, two thousand eighteen pursuant to this paragraph.\n (B) "two thousand seventeen total expenditures" shall mean all funds\nand total expenditures for a town or a village as reported to the state\ncomptroller for local fiscal years ended in two thousand seventeen.\n (C) "AIM Reliance" shall mean two thousand eighteen--two thousand\nnineteen AIM funding calculated as a percentage of two thousand\nseventeen total expenditures, provided that, for a village which\ndissolved during the state fiscal year that began April first, two\nthousand eighteen, the village's two thousand eighteen--two thousand\nnineteen AIM funding shall be added to the existing two thousand\neighteen--two thousand nineteen AIM funding of the town into which the\nvillage dissolved for purposes of this calculation.\n (2) A base level grant equal to a town or village's prior year aid\nonly if such town or village's AIM reliance equals two percent or\ngreater as reported to and published by the state comptroller as of\nJanuary tenth, two thousand nineteen.\n (vi) Notwithstanding subparagraph (i) of this paragraph, within\namounts appropriated in the state fiscal year commencing April first,\ntwo thousand twenty-one, and annually thereafter, there shall be\napportioned and paid to each municipality a base level grant in an\namount equal to the aid received by such municipality in the state\nfiscal year commencing April first, two thousand nineteen; provided,\nhowever, and notwithstanding any law to the contrary, in the state\nfiscal year commencing April first, two thousand twenty-one, and\nannually thereafter, the town of Palm Tree shall receive a base level\ngrant of twenty-four thousand two hundred thirteen dollars, and the\nvillage of Sagaponack shall receive a base level grant of two thousand\ndollars, and the village of Woodbury shall receive a base level grant of\ntwenty-seven thousand dollars, and the village of South Blooming Grove\nshall receive a base level grant of nineteen thousand dollars.\n (vii) Notwithstanding subparagraph (i) of this paragraph, within\namounts appropriated in the state fiscal year commencing April first,\ntwo thousand twenty-two, and annually thereafter, there shall be\napportioned and paid to each municipality as of April first, two\nthousand twenty-two a base level grant in an amount equal to the aid\nreceived by such municipality in the state fiscal year commencing April\nfirst, two thousand twenty-one; provided, however, and notwithstanding\nany law to the contrary, for each municipality that did not receive a\nbase level grant in the state fiscal year commencing April first, two\nthousand twenty-one, there shall be apportioned and paid to each\nmunicipality a base level grant in an amount equal to the aid received\nby such municipality in the fiscal year commencing April first, two\nthousand eighteen.\n c. "Fiscal distress indicators" shall include:\n (i) Full valuation per capita less than fifty percent of the average\nfull valuation per capita for municipalities.\n (ii) A population at least ten percent less than the population as\nreported in the nineteen hundred seventy federal decennial census.\n (iii) Greater than sixty percent real property tax limit exhausted in\nthe most recent local fiscal year as reported to the division of the\nbudget by the state comptroller.\n (iv) A percentage of individuals living below the poverty level, as\nreported for a municipality in the most recent federal decennial census,\nin excess of one hundred fifty percent of the average percentage of\nindividuals living below the poverty level as reported for\nmunicipalities in the most recent federal decennial census.\n d. Additional annual apportionments. Within amounts appropriated in\nthe state fiscal year commencing April first, two thousand seven and in\nthe state fiscal year commencing April first, two thousand eight,\nmunicipalities shall receive additional aid apportioned as follows:\n (i) Any municipality with an average full valuation per capita equal\nto or less than the average full valuation per capita for municipalities\nthat is a city, a town with a population greater than fifteen thousand,\nor a village with a population greater than ten thousand, shall be\neligible to receive an additional annual apportionment equal to:\n (1) nine percent of such municipality's base level grant if the\nmunicipality meets all of the fiscal distress indicators in paragraph c\nof this subdivision,\n (2) seven percent of such municipality's base level grant if the\nmunicipality meets any three of the fiscal distress indicators in\nparagraph c of this subdivision, or\n (3) five percent of such municipality's base level grant if the\nmunicipality meets at least one but no more than two of the fiscal\ndistress indicators in paragraph c of this subdivision.\n (ii) Any municipality with an average full valuation per capita equal\nto or less than the average full valuation per capita for municipalities\nthat is a town with a population of fifteen thousand or less or a\nvillage with a population of ten thousand or less which meets one or\nmore of the fiscal distress indicators in subparagraphs (i), (ii) and\n(iii) of paragraph c of this subdivision shall be eligible to receive an\nadditional annual apportionment equal to five percent of such\nmunicipality's base level grant.\n (iii) Any municipality that does not qualify for an additional annual\napportionment pursuant to subparagraphs (i) and (ii) of this paragraph\nshall be eligible to receive an additional annual apportionment equal to\nthree percent of such municipality's base level grant.\n e. Per capita adjustment. Within amounts appropriated in the state\nfiscal year commencing April first, two thousand seven and in the state\nfiscal year commencing April first, two thousand eight, additional aid\nshall be apportioned as follows:\n (i) For the purposes of subparagraphs (ii), (iii), (iv) and (v) of\nthis paragraph, the threshold percentage shall be seventy-five percent\nin the state fiscal year commencing April first, two thousand seven and\neighty percent in the state fiscal year commencing April first, two\nthousand eight.\n (ii) A municipality with an average full valuation per capita equal to\nor less than the average full valuation per capita for municipalities\nthat is a city with a population greater than or equal to one hundred\ntwenty-five thousand and receives per capita state aid less than or\nequal to the threshold percentage of the average for cities with a\npopulation greater than or equal to one hundred twenty-five thousand\nshall be eligible to receive additional aid of four and one-half percent\nof such city's base level grant, subject to the availability of funds.\n (iii) A municipality with an average full valuation per capita equal\nto or less than the average full valuation per capita for municipalities\nthat is a city with a population less than one hundred twenty-five\nthousand, meets one or more of the fiscal distress indicators, and\nreceives per capita state aid less than or equal to the threshold\npercentage of the average for cities with a population less than one\nhundred twenty-five thousand that meet one or more of the fiscal\ndistress indicators, shall be eligible to receive additional aid of four\nand one-half percent of such city's base level grant, subject to the\navailability of funds.\n (iv) A municipality with an average full valuation per capita equal to\nor less than the average full valuation per capita for municipalities\nthat is a town with a population greater than fifteen thousand, meets\none or more of the fiscal distress indicators, and receives per capita\nstate aid less than or equal to the threshold percentage of the average\nfor towns with a population greater than fifteen thousand that meet one\nor more of the fiscal distress indicators, shall be eligible to receive\nadditional aid of four and one-half percent of such town's base level\ngrant, subject to the availability of funds.\n (v) A municipality with an average full valuation per capita equal to\nor less than the average full valuation per capita for municipalities\nthat is a village with a population greater than ten thousand, meets one\nor more of the fiscal distress indicators, and receives per capita state\naid less than or equal to the threshold percentage of the average for\nvillages with a population greater than ten thousand that meet one or\nmore of the fiscal distress indicators, shall be eligible to receive\nadditional aid of four and one-half percent of such village's base level\ngrant, subject to the availability of funds.\n (vi) If sufficient funds are not available for additional aid in the\namount authorized pursuant to subparagraphs (ii), (iii), (iv) and (v) of\nthis paragraph, additional aid shall be apportioned to each municipality\neligible for such aid based on the municipality's pro rata share of\navailable funds.\n e-1. Deficit reduction adjustment. Notwithstanding paragraph b of this\nsubdivision, in the state fiscal year commencing April first, two\nthousand nine the base level grant to each city with a population of\nless than one million whose fiscal year does not begin on January first\nshall equal such city's prior year aid minus a deficit reduction\nadjustment calculated in accordance with the following:\n (i) When used in this paragraph, unless otherwise expressly stated:\n (1) "2008-09 AIM funding" shall mean the sum of the base level grant\npursuant to this paragraph, additional annual apportionments pursuant to\nparagraph d of this subdivision, per capita adjustment pursuant to\nparagraph e of this subdivision and special aid and incentives to\ncertain eligible cities as appropriated in chapter fifty of the laws of\ntwo thousand eight, as amended by chapter one of the laws of two\nthousand nine, apportioned and paid to such city in the state fiscal\nyear commencing April first, two thousand eight.\n (2) "2008 total revenues" shall mean "Total Revenues" for such city as\nreported in the state comptroller's special report on local government\nfinances for New York state for local fiscal years ended in two thousand\neight.\n (3) "AIM reliance" shall mean 2008-09 AIM funding expressed as a\npercentage of 2008 total revenues.\n (ii) The deficit reduction adjustment for each such city shall equal:\n (1) one percent of prior year aid if such city's AIM reliance was at\nleast ten percent,\n (2) two percent of prior year aid if such city's AIM reliance was at\nleast five percent but less than ten percent,\n (3) three percent of prior year aid if such city's AIM reliance was at\nleast one percent but less than five percent, or\n (4) eight percent of prior year aid if such city's AIM reliance was\nless than one percent.\n f. Use of additional aid by distressed municipalities. As a condition\nof receiving more than one hundred thousand dollars in combined\nadditional aid pursuant to subparagraph (i) of paragraph d of this\nsubdivision and paragraph e of this subdivision, if applicable, each\nmunicipality that is eligible for such aid, other than a city subject to\na control period under a state imposed fiscal stability authority, shall\nbe required to use the additional aid for the following purposes:\n (i) To minimize or reduce the real property tax burden.\n (ii) To support investments in technology or other efficiency and\nproductivity initiatives that permanently minimize or reduce the\nmunicipality's operating expenses.\n (iii) To support economic development or infrastructure investments\nthat are necessary to achieve economic revitalization and generate\ngrowth in the municipality's real property tax base.\n Provided, however, that if the additional aid for the state fiscal\nyear commencing April first, two thousand seven is enacted after the\nadoption of a municipality's budget for the fiscal year beginning in two\nthousand seven and cannot be used for such purposes in the\nmunicipality's current fiscal year, such additional aid shall be held in\nfund balance or reserve and used for such purposes in the municipality's\nsubsequent fiscal year.\n g. Accountability requirements. (i) As a condition of receiving more\nthan one hundred thousand dollars in combined additional aid pursuant to\nsubparagraph (i) of paragraph d of this subdivision and paragraph e of\nthis subdivision, if applicable, each municipality that qualifies for\nsuch additional aid, other than a city subject to a control period under\na state imposed fiscal stability authority, shall submit a comprehensive\nfiscal performance plan to the director of the budget and the state\ncomptroller. Such plan shall be submitted to the director of the budget\nand the state comptroller within sixty days of adoption of a\nmunicipality's most recent budget or within sixty days of the effective\ndate of this subdivision, whichever is later, and shall include:\n (1) a multi-year financial plan including projected employment levels,\nprojected annual expenditures for personal service, fringe benefits,\nnon-personal services and debt service; appropriate reserve fund\namounts; estimated annual revenues including projected property tax\nrates, the value of the taxable real property and resulting tax levy,\nannual growth in sales tax and non-property tax revenues, and the\nproposed use of one-time revenue sources. Such multi-year financial plan\nshall consist of, at a minimum, four fiscal years including the\nmunicipality's most recently completed fiscal year, its current fiscal\nyear adopted budget, and the subsequent two fiscal years.\n (2) a fiscal improvement plan covering the same time period as the\nmulti-year financial plan that contains key fiscal performance goals\nnecessary to achieve and maintain long term fiscal stability, proposed\nlocal actions necessary to achieve such goals, and proposed performance\nmeasures necessary to assess actual progress in implementing such local\nactions. In the development of such plans, proposed local actions shall\ninclude, but not be limited to, improved management practices,\ninitiatives to minimize or reduce operating expenses, and shared\nservices agreements with other municipalities; and\n (3) a fiscal accountability report that, for the state fiscal year\ncommencing April first, two thousand seven, describes accomplishments\nand progress during the preceding two local fiscal years toward\nachieving management improvements, operational efficiencies and other\nactions necessary to achieve fiscal stability. Beginning in the state\nfiscal year commencing April first, two thousand eight, and in each\nfiscal year thereafter through and including the state fiscal year\ncommencing April first, two thousand ten, the fiscal accountability\nreport shall include: (A) a description of the progress toward achieving\nfiscal performance goals identified in the previous year's fiscal\nperformance plan; and (B) an accounting of the use of additional annual\napportionments and per capita adjustments provided for in this\nsubdivision.\n (ii) As a condition of receiving a base level grant pursuant to\nparagraph b of this subdivision, each municipality that is a city, other\nthan a city subject to a control period under a state imposed fiscal\nstability authority or a city subject to the requirements of\nsubparagraph (i) of this paragraph and each municipality that is a\nvillage that, meets all four fiscal distress indicators in paragraph c\nof this subdivision shall develop a multi-year financial plan that\nincludes: projected employment levels, projected annual expenditures for\npersonal service, fringe benefits, non-personal services and debt\nservice; appropriate reserve fund amounts; estimated annual revenues\nincluding projected property tax rates, the value of the taxable real\nproperty and resulting tax levy, annual growth in sales tax and\nnon-property tax revenues, and the proposed use of one-time revenue\nsources. Such multi-year financial plan shall consist of, at a minimum,\nfour fiscal years including the municipality's most recently completed\nfiscal year, its current fiscal year adopted budget and the subsequent\ntwo fiscal years. On or before March thirty-first, two thousand eight\nand on or before March thirty-first in each year thereafter through and\nincluding two thousand eleven, the chief elected official of such\nmunicipality shall submit written certification to the director of the\nbudget that such municipality has complied with the requirements of this\nsubparagraph.\n h. Compliance review. (i) Compliance with the requirements of\nparagraphs f and g of this subdivision shall be subject to review by the\nstate comptroller, including any compliance review requested by the\ndirector of the budget.\n (ii) The state comptroller may direct a municipality to modify and\nresubmit its fiscal performance plan pursuant to subparagraph (i) of\nparagraph g of this subdivision if necessary to comply with the\nrequirements of paragraph g of this subdivision.\n (iii) If upon review the state comptroller finds that a municipality\nhas not satisfied the requirements of paragraphs f and g of this\nsubdivision he or she shall notify the municipality and the director of\nthe budget of such finding. Such notice may include a recommendation to\nwithhold aid pursuant to subparagraph (iv) of this paragraph.\n (iv) Upon notice pursuant to subparagraph (iii) of this paragraph, the\ndirector of the budget shall be authorized to direct the state\ncomptroller to withhold aid and incentives for municipalities payable to\nsuch municipality up to the amount of additional annual apportionment\nand per capita adjustment paid in the year in which the municipality\nfailed to comply with such requirements until compliance is satisfied.\n (v) In the event a city fails to provide the certification required\nunder the aid and incentives for municipalities program appropriated\npursuant to chapter fifty of the laws of two thousand six or pursuant to\nsubparagraph (ii) of paragraph g of this subdivision, the director of\nthe budget shall be authorized to direct the state comptroller to\nwithhold aid and incentives for municipalities payable to such city up\nto the amount of additional annual apportionment and per capita\nadjustment paid pursuant to such chapter until certification is\nprovided.\n i. Payments. (i) In the state fiscal year commencing April first, two\nthousand seven and in each state fiscal year thereafter through and\nincluding the state fiscal year commencing April first, two thousand\nten, base level grants shall be paid in the same "on or before month and\nday" manner as:\n (1) paid in the state fiscal year commencing April first, two thousand\nsix under the aid and incentives for municipalities program in effect at\nthat time and appropriated in chapter fifty of the laws of two thousand\nsix; or\n (2) set forth in part R of chapter fifty-six of the laws of two\nthousand four relating to unrestricted aid to certain cities.\n (ii) In the state fiscal year commencing April first, two thousand\nseven and in each state fiscal year thereafter through and including the\nstate fiscal year commencing April first, two thousand ten, additional\nannual apportionments and per capita adjustments authorized in\nparagraphs d and e of this subdivision shall be paid on or before\nDecember fifteenth for cities with fiscal years beginning January first,\non or before March fifteenth for all other cities, and for towns and\nvillages, in the same "on or before month and day" manner as their base\nlevel grants are paid pursuant to subparagraph (i) of this paragraph.\n (iii) Aid and incentives for municipalities shall be apportioned and\npaid to the chief fiscal officer of each municipality on audit and\nwarrant of the state comptroller out of moneys appropriated by the\nlegislature for such purpose to the credit of the local assistance\naccount in the general fund of the state treasury. Any municipality\nreceiving aid and incentives for municipalities pursuant to this\nsubdivision shall use such aid only for general municipal purposes\nexcept as provided in subparagraph (iv) of this paragraph.\n (iv) Amounts payable to any city having a population of less than\nfifty-five thousand but more than fifty-four thousand according to the\nfederal decennial census of nineteen hundred ninety shall be apportioned\nand paid to the special account for the municipal assistance corporation\nfor the city of Troy in the municipal assistance state aid fund pursuant\nto section ninety-two-e of this chapter and chapters one hundred\neighty-seven and one hundred eighty-eight of the laws of nineteen\nhundred ninety-five.\n (v) Notwithstanding any inconsistent provision of law, additional\nannual apportionments pursuant to paragraph d of this subdivision and\npursuant to the aid and incentives for municipalities program\nappropriated in chapter fifty of the laws of two thousand six shall not\nbe considered state aid pursuant to title two of article ten-D of the\npublic authorities law for any eligible city subject to a control period\nunder a state imposed fiscal stability authority. Such additional annual\napportionments shall be paid to such authority for distribution to such\ncity within the context of an authority-approved four year financial\nplan, for the following purposes:\n (i) To maintain, minimize, or reduce the real property tax burden;\n (ii) To support investments in technology or other efficiency and\nproductivity initiatives that permanently minimize or reduce the\nmunicipality's operating expenses;\n (iii) To support economic development or infrastructure investments\nthat are necessary to achieve economic revitalization and generate\ngrowth in the municipality's real property tax base; and\n (iv) To minimize or prevent reductions in city services.\n (vi) Notwithstanding subparagraph (i) of this paragraph, in the state\nfiscal year commencing April first, two thousand nine the deficit\nreduction adjustment to the base level grants of certain cities pursuant\nto paragraph e-one of this subdivision shall be made on or before March\nfifteenth, two thousand ten.\n (vii) Notwithstanding subparagraph (i) of this paragraph, in the state\nfiscal year commencing April first, two thousand ten, the base level\ngrant adjustment pursuant to subparagraph (ii) of paragraph b of this\nsubdivision shall be made on or before September twenty-fifth for a town\nor village, on or before December fifteenth for a city whose fiscal year\nbegins January first, and on or before March fifteenth for a city whose\nfiscal year does not begin on January first.\n (viii) Notwithstanding subparagraph (i) of this paragraph, in the\nstate fiscal year commencing April first, two thousand eleven, the base\nlevel grant adjustment pursuant to subparagraph (iv) of paragraph b of\nthis subdivision shall be made on or before September twenty-fifth for a\ntown or village, on or before December fifteenth for a city whose fiscal\nyear begins January first, and on or before March fifteenth for a city\nwhose fiscal year does not begin January first.\n (ix) Notwithstanding subparagraph (i) of this paragraph, in the state\nfiscal year commencing April first, two thousand nineteen, the base\nlevel grant adjustment pursuant to subparagraph (v) of paragraph b of\nthis subdivision shall be made on or before September twenty-fifth for a\ntown or village.\n j. Special aid and incentives for municipalities to the city of New\nYork. In the state fiscal year commencing April first, two thousand\nseven a city with a population of one million or more shall receive\ntwenty million dollars on or before December fifteenth. In the state\nfiscal year commencing April first, two thousand eight, a city with a\npopulation of one million or more shall receive two hundred forty-five\nmillion nine hundred forty-four thousand eight hundred thirty-four\ndollars payable on or before December fifteenth. In the state fiscal\nyear commencing April first, two thousand nine, a city with a population\nof one million or more shall receive three hundred one million six\nhundred fifty-eight thousand four hundred ninety-five dollars payable on\nor before December fifteenth. Special aid and incentives for\nmunicipalities to the city of New York shall be apportioned and paid as\nrequired as follows:\n (i) Any amounts required to be paid to the city university\nconstruction fund pursuant to the city university construction fund act;\n (ii) Any amounts required to be paid to the New York city housing\ndevelopment corporation pursuant to the New York city housing\ndevelopment corporation act;\n (iii) Five hundred thousand dollars to the chief fiscal officer of the\ncity of New York for payment to the trustees of the police pension fund\nof such city;\n (iv) Eighty million dollars to the special account for the municipal\nassistance corporation for the city of New York in the municipal\nassistance tax fund created pursuant to section ninety-two-d of this\nchapter to the extent that such amount has been included by the\nmunicipal assistance corporation for the city of New York in any\ncomputation for the issuance of bonds on a parity with outstanding bonds\npursuant to a contract with the holders of such bonds prior to the\nissuance of any other bonds secured by payments from the municipal\nassistance corporation for the city of New York in the municipal\nassistance state aid fund created pursuant to section ninety-two-e of\nthis chapter;\n (v) The balance of the special account for the municipal assistance\ncorporation for the city of New York in the municipal assistance state\naid fund created pursuant to section ninety-two-e of this chapter;\n (vi) Any amounts to be refunded to the general fund of the state of\nNew York pursuant to the annual appropriation enacted for the municipal\nassistance state aid fund;\n (vii) To the state of New York municipal bond bank agency to the\nextent provided by section twenty-four hundred thirty-six of the public\nauthorities law; and\n (viii) To the transit construction fund to the extent provided by\nsection twelve hundred twenty-five-i of the public authorities law, and\nthereafter to the city of New York.\nNotwithstanding any other law to the contrary, the amount paid to any\ncity with a population of one million or more on or before December\nfifteenth shall be for an entitlement period ending the immediately\npreceding June thirtieth.\n k. Contingency payments for the city of New York. For the state fiscal\nyear commencing April first, two thousand seven and in each state fiscal\nyear thereafter through and including the state fiscal year commencing\nApril first, two thousand ten, a contingency appropriation shall be made\navailable in the event payments are required as follows:\n (i) Any amounts required to be paid to the city university\nconstruction fund pursuant to the city university construction fund act;\n (ii) Any amounts required to be paid to the New York city housing\ndevelopment corporation pursuant to the New York city housing\ndevelopment corporation act;\n (iii) Five hundred thousand dollars to the chief fiscal officer of the\ncity of New York for payment to the trustees of the police pension fund\nof such city;\n (iv) Eighty million dollars to the special account for the municipal\nassistance corporation for the city of New York in the municipal\nassistance tax fund created pursuant to section ninety-two-d of this\nchapter to the extent that such amount has been included by the\nmunicipal assistance corporation for the city of New York in any\ncomputation for the issuance of bonds on a parity with outstanding bonds\npursuant to a contract with the holders of such bonds prior to the\nissuance of any other bonds secured by payments from the municipal\nassistance corporation for the city of New York in the municipal\nassistance state aid fund created pursuant to section ninety-two-e of\nthis chapter;\n (v) The balance of the special account for the municipal assistance\ncorporation for the city of New York in the municipal assistance state\naid fund created pursuant to section ninety-two-e of this chapter;\n (vi) Any amounts to be refunded to the general fund of the state of\nNew York pursuant to the annual appropriation enacted for the municipal\nassistance state aid fund;\n (vii) To the state of New York municipal bond bank agency to the\nextent provided by section twenty-four hundred thirty-six of the public\nauthorities law; and\n (viii) To the transit construction fund to the extent provided by\nsection twelve hundred twenty-five-i of the public authorities law, and\nthereafter to the city of New York.\n l. Consolidations, mergers, or dissolutions; entitlement to aid and\nincentives for municipalities. (i) In the case where any city, town, or\nvillage consolidates, merges or dissolves, and the resulting successor\ngovernment has filed with the office of the state comptroller a\ncertificate of any such consolidation, merger, or dissolution, such\nsuccessor government shall be entitled to receive all payments of aid\nand incentives for municipalities which, pursuant to paragraphs b, d and\ne of this subdivision, would have been otherwise payable to the\nindividual cities, towns, or villages that were party to such\nconsolidation, merger, or dissolution.\n (ii) The annual amount of such payments of aid and incentives for\nmunicipalities that any city, town, or village in which a municipality\nhas consolidated, merged, or dissolved shall be eligible to receive on\nthe date such city, town, or village is consolidated, merged, or\ndissolved shall continue to be paid pursuant to paragraphs b, d and e of\nthis subdivision for every state fiscal year following the date of such\nconsolidation, merger, or dissolution. In instances where only a portion\nof a city, town, or village is party to a consolidation, merger, or\ndissolution, aid and incentives for municipalities payable to the\nresulting successor government shall include only a pro rata share of\nthe aid otherwise due and payable to such city, town, or village. Such\npro rata share shall be based on a ratio of the two thousand federal\ndecennial census population of the portion consolidated, merged, or\ndissolved as compared to the total two thousand federal decennial census\npopulation of the city, town, or village party to such consolidation,\nmerger, or dissolution.\n m. Shared municipal services incentive awards applicable to the state\nfiscal year commencing April first, two thousand five. (i) Within the\namounts appropriated in chapter sixty-two of the laws of two thousand\nfive therefor, the secretary of state may award competitive grants to\ntwo or more municipalities to cover costs associated with mergers,\nconsolidations, cooperative agreements, dissolutions and shared services\nof municipalities where authorized by state law.\n (ii) For the purposes of this paragraph, "municipalities" shall mean\ncounties, cities, towns, villages and school districts.\n (iii) Such grants may be used to cover the costs associated with\nconsolidations, dissolutions, cooperative agreements and shared services\nof municipalities, including, but not limited to, legal and consultant\nservices, feasibility studies, capital improvements and other necessary\nexpenses.\n (iv) The maximum grant awarded shall not exceed one hundred thousand\ndollars per municipality.\n (v) Local matching funds, equal to ten percent of the total approved\nproject cost, shall be required.\n (vi) No part of the grant shall be used by the applicant for recurring\nexpenses such as salaries.\n (vii) The secretary of state shall, prior to the acceptance of grant\napplications, adopt rules and regulations to establish eligibility\nrequirements, application forms and procedures, criteria of review and\ngrant approval guidelines.\n n. Shared municipal services incentive program applicable to the state\nfiscal year commencing April first, two thousand seven. (i) Shared\nmunicipal services incentive awards. Within the amount appropriated in\nchapter fifty of the laws of two thousand seven therefor, the secretary\nof state may award competitive grants to two or more municipalities to\ncover costs associated with consolidations, mergers, dissolutions,\ncooperative agreements and shared services of municipalities where\nauthorized by state law as follows:\n (1) For the purposes of this paragraph, "municipalities" shall mean\ncounties, cities, towns, villages, special improvement districts, fire\ndistricts, and school districts; provided, however, that for purposes of\nthis definition, a school district shall be considered a municipality\nonly in instances where a school district advances an application for a\ngrant to cover costs associated with cooperative agreements or shared\nservices. For purposes of this definition, a board of cooperative\neducational services shall be considered a municipality only in\ninstances where such board of cooperative educational services advances\na joint shared service application on behalf of school districts and\nother municipalities within the board of cooperative educational\nservices region; provided, however, that any shared service agreements\nwith a board of cooperative educational services:\n (A) shall not generate additional state aid;\n (B) shall be deemed not to be a part of the program, capital and\nadministrative budgets of the board of cooperative educational services\nfor the purposes of computing charges upon component school districts\npursuant to subparagraph seven of paragraph b of subdivision four of\nsection nineteen hundred fifty and subdivision one of section nineteen\nhundred fifty-one of the education law; and\n (C) shall be deemed to be a cooperative municipal service for purposes\nof subparagraph two of paragraph d of subdivision four of section\nnineteen hundred fifty of the education law.\n (2) Such grants may be used to cover costs, including, but not limited\nto, legal and consultant services, feasibility studies, capital\nimprovements, and other necessary expenses. The amounts awarded to a\nschool district pursuant to this paragraph shall not be included in the\napproved operating expense of the school district as defined in\nparagraph t of subdivision one of section thirty-six hundred two of the\neducation law.\n (3) The maximum grant awarded shall not exceed two hundred thousand\ndollars per municipality.\n (4) Local matching funds, equal to ten percent of the total approved\nproject or initiative cost shall be required.\n (5) No part of the grant shall be used by the applicant for recurring\nexpenses such as salaries.\n (6) In the selection of grant awards, the secretary of state shall\ngive priority to applications that:\n (A) include a municipality that meets any of the fiscal distress\nindicators in paragraph c of this subdivision;\n (B) plan or implement the consolidation, merger or dissolution of\nmunicipalities;\n (C) share services between school districts and other municipalities,\nincluding applications submitted by boards of cooperative educational\nservices as defined in clause one of subparagraph (i) of this paragraph;\n (D) share highway services, including joint highway equipment\npurchases, capital improvements that benefit two or more municipal\nhighway departments, contractual services between two or more municipal\nhighway departments or for the consolidation of two or more municipal\nhighway departments;\n (E) consolidate health benefit plans offered by two or more\nmunicipalities;\n (F) encourage countywide shared services, where a county develops a\ncountywide shared services plan under which municipalities in such\ncounty agree to participate in shared services, including, but not\nlimited to, public safety, purchasing, payroll, and real property tax\nassessment.\n (7) The secretary of state shall, prior to the acceptance of grant\napplications, promulgate rules and regulations including, but not\nlimited to, (A) award eligibility criteria, and (B) application, review\nand grant approval procedures. The secretary of state shall also require\nthat such awards be granted only for services that would otherwise be\nindividually provided by each grantee and that demonstrable financial\nsavings result from such sharing, unless such awards are for feasibility\nstudies. The secretary of state may consult with the commissioner of\ntransportation, the president of the state civil service commission, or\nany other appropriate state official as needed to establish such rules\nand regulations.\n o. Local government efficiency grant program beginning in the state\nfiscal year commencing April first, two thousand eight and continuing\nuntil the end of the state fiscal year commencing April first, two\nthousand ten. (i) Definitions. (1) For the purposes of this paragraph,\n"municipality" shall mean counties, cities, towns, villages, special\nimprovement districts, fire districts, public libraries, association\nlibraries, water authorities, sewer authorities, regional planning and\ndevelopment boards, school districts, and boards of cooperative\neducational services; provided, however, that for the purposes of this\ndefinition, a board of cooperative educational services shall be\nconsidered a municipality only in instances where such board of\ncooperative educational services advances a joint application on behalf\nof school districts and other municipalities within the board of\ncooperative educational services region; provided, however, that any\nagreements with a board of cooperative educational services: shall not\ngenerate additional state aid; shall be deemed not to be a part of the\nprogram, capital and administrative budgets of the board of cooperative\neducational services for the purposes of computing charges upon\ncomponent school districts pursuant to subparagraph seven of paragraph b\nof subdivision four of section nineteen hundred fifty and subdivision\none of section nineteen hundred fifty and subdivision one of section\nnineteen hundred fifty-one of the education law; and shall be deemed to\nbe a cooperative municipal service for purposes of subparagraph two of\nparagraph d of subdivision four of section nineteen hundred fifty of the\neducation law.\n (2) For the purposes of this paragraph, "functional consolidation"\nshall mean when one municipality completely provides a service or\nfunction for another municipality, which no longer engages in that\nservice or function.\n (ii) High priority planning grants. (1) Within the annual amounts\nappropriated therefor, the secretary of state may award grants to a\nmunicipality to cover costs associated with plans and studies developed\nfor a city or county charter revision which includes functional\nconsolidation or increased shared services and for the dissolution of a\nvillage; and to two or more municipalities for plans and studies\ndeveloped for mergers, consolidations, and dissolutions; sharing\nservices or transferring functions that would be performed on a\ncountywide basis; and conducting services on a multi-county or regional\nbasis. Additional grant categories may be identified by the secretary of\nstate, in consultation with the commission on local government\nefficiency and competitiveness, and included in a request for\napplications.\n (2) Such plans and studies shall include an examination of the\npotential financial savings and management improvements from such\ncharter revision, consolidation, dissolution, merger or shared services.\n (3) High priority planning grants may be used to cover costs\nincluding, but not limited to, legal and consultant services and other\nnecessary expenses. The amounts awarded to a school district pursuant to\nthis subparagraph shall not be included in the approved operating\nexpense of the school district as defined in paragraph t of subdivision\none of section thirty-six hundred two of the education law. No part of\nthe grant shall be used by the applicant for recurring expenses such as\nsalaries.\n (4) The maximum high priority planning grant awarded shall not exceed\nfifty thousand dollars per application. Award amounts may vary by grant\ncategory as identified in the request for applications.\n (5) Matching funds equal to ten percent of the total cost of\nactivities under the grant work plan approved by the department of state\nshall be required.\n (iii) General efficiency planning grants. (1) Within the annual\namounts appropriated therefor, the secretary of state may award\ncompetitive grants to two or more municipalities to cover costs\nassociated with plans and studies for potential functional consolidation\nor shared services involving two or more municipalities.\n (2) Such plans and studies shall include an examination of the\npotential financial savings and management improvements from such\nfunctional consolidation or shared services.\n (3) General efficiency planning grants may be used to cover costs\nincluding, but not limited to, legal and consultant services and other\nnecessary expenses. The amounts awarded to a school district pursuant to\nthis subparagraph shall not be included in the approved operating\nexpense of the school district as defined in paragraph t of subdivision\none of section thirty-six hundred two of the education law. No part of\nthe grant shall be used by the applicant for recurring expenses such as\nsalaries.\n (4) The maximum general efficiency planning grant awarded shall not\nexceed twenty-five thousand dollars per application for two\nmunicipalities, with an additional one thousand dollars for each\nadditional municipality participating in the application; provided,\nhowever, that in no case shall such an application receive a grant award\nin excess of thirty-five thousand dollars.\n (5) Local matching funds equal to ten percent of the total cost of\nactivities under the grant work plan approved by the secretary of state\nshall be required.\n (6) In the selection of grant awards, the secretary of state shall\ngive the highest priority to applications that would result in the\ncomplete functional consolidation of a municipal service and shall also\ngive priority to applications that include a municipality which meets at\nleast three of the fiscal distress indicators in paragraph c of this\nsubdivision, that include the consolidation of health benefit plans\noffered by two or more municipalities, or that would result in\ncontractual services between two or more municipal highway departments\nor the consolidation of two or more municipal highway departments;\nprovided, however, that to receive a general efficiency planning grant\naward, an applicant shall indicate that an objective of the study or\nplan for functional consolidation or shared services is to realize\nfinancial savings upon implementation.\n (iv) Efficiency implementation grants. (1) Within the annual amounts\nappropriated therefor, the secretary of state may award competitive\ngrants to two or more municipalities to cover costs associated with\nconsolidations, mergers, dissolutions, cooperative agreements and shared\nservices where authorized by state law and where demonstrable financial\nsavings would result from such consolidation, merger, dissolution,\ncooperative agreement or shared service.\n (2) Efficiency implementation grants may be used to cover costs\nincluding, but not limited to, legal and consultant services, capital\nimprovements, transitional personnel costs essential for the\nimplementation of the approved efficiency implementation grant work\nplan, and other necessary expenses. Grants may be used for capital\nimprovements, transitional personnel costs or joint equipment purchases\nonly where such expenses are integral to the coordinated or consolidated\nservice delivery. The amounts awarded to a school district pursuant to\nthis subparagraph shall not be included in the approved operating\nexpense of the school district as defined in paragraph t of subdivision\none of section thirty-six hundred two of the education law.\n (3) The maximum efficiency implementation grant awarded shall not\nexceed two hundred thousand dollars per municipality; provided, however,\nthat in no case shall such an application receive a grant award in\nexcess of one million dollars.\n (4) Local matching funds equal to ten percent of the total cost of\nactivities under the grant work plan approved by the department of state\nshall be required. In the event an applicant is implementing a project\nthat the applicant developed through a successfully completed planning\ngrant funded under the local government efficiency grant program or the\nshared municipal services incentive grant program, the local matching\nfunds required shall be reduced by the local matching funds required by\nsuch successfully completed planning grant.\n (5) No part of the grant shall be used by the applicant for recurring\nexpenses such as salaries, except that the salaries of certain personnel\nessential for the effectuation of the joint activity shall be eligible\nfor a period not to exceed three years.\n (6) In the selection of grant awards, the secretary of state shall\ngive the highest priority to applications that would implement the\nmerger, dissolution or consolidation of municipalities or that would\nimplement the complete functional consolidation of a municipal service,\nand shall also give priority to applications that are submitted by\napplicants that successfully completed a high priority planning grant\npursuant to subparagraph (ii) of this paragraph or a planning grant\nunder the shared municipal services incentive grant program for one of\nthe types of high priority activity identified in subparagraph (ii) of\nthis paragraph; that include a municipality which meets at least three\nof the fiscal distress indicators in paragraph c of this subdivision;\nthat would consolidate health benefit plans offered by two or more\nmunicipalities; or that would result in contractual services between two\nor more municipal highway departments or the consolidation of two or\nmore municipal highway departments.\n (v) Twenty-first century demonstration project grants. (1) Within the\namounts appropriated therefor, subject to a plan developed in\nconsultation with the commission on local government efficiency and\ncompetitiveness and approved by the director of the budget, the\nsecretary of state may award competitive grants to municipalities to\ncover costs associated with a functional consolidation or a shared\nservices agreement having great potential to achieve financial savings\nand serve as a model for other municipalities, including the\nconsolidation of services on a multi-county basis, the consolidation of\ncertain services countywide as identified in such plan, the creation of\na regional entity empowered to provide multiple functions on a\ncountywide or regional basis, the creation of a regional or city-county\nconsolidated municipal government, the consolidation of school districts\nor supporting services for school districts encompassing the area served\nby a board of cooperative educational services, or the creation of a\nregional smart growth compact or program.\n (2) Twenty-first century demonstration project grants may be used to\ncover costs including, but not limited to, legal and consultant\nservices, capital improvements, transitional personnel costs essential\nfor the implementation of the approved twenty-first century\ndemonstration project grant work plan, and other necessary expenses.\nGrants may be used for capital improvements, transitional personnel\ncosts or joint equipment purchases only where such expenses are integral\nto the coordinated or consolidated service delivery.\n (3) The maximum twenty-first century demonstration project grant\nawarded shall not exceed four hundred thousand dollars per municipality.\nAward amounts may vary by grant category as identified in the request\nfor applications.\n (4) Local matching funds equal to ten percent of the total cost of\nactivities under the grant work plan approved by the department of state\nshall be required.\n (vi) The secretary of state shall, prior to the acceptance of grant\napplications, promulgate rules and regulations including, but not\nlimited to, (1) award eligibility criteria, and (2) application, review\nand grant approval procedures. The secretary of state shall also require\nthat such awards be granted only for services that would otherwise be\nindividually provided by each grantee and that demonstrable financial\nsavings result from such sharing, unless such awards are for feasibility\nstudies. The secretary of state may consult with the commissioner of\ntransportation, the president of the state civil service commission, or\nany other appropriate state official as needed to establish such rules\nand regulations.\n (vii) Evaluation of grant program. The department of state shall\nprepare an annual report to the governor and the legislature on the\neffectiveness of the shared municipal services incentive program and the\nlocal government efficiency grant program. Such report shall be provided\non or before October first of each year and shall include, but not be\nlimited to, the following: a summary of applications and awards for each\ngrant category, an assessment of progress in the implementation of\ninitiatives that received grant awards, estimated financial savings and\nsignificant improvements in service realized by municipalities that have\nreceived grants and an evaluation of the effectiveness of regional\ntechnical assistance and state agency assistance provided pursuant to\nsubparagraphs (vii) and (viii) of this paragraph.\n (viii) Regional technical assistance. Within the annual amounts\nappropriated therefor, a portion of the administrative funding\nappropriated for the local government efficiency grant program may be\nused to support technical assistance provided by regionally-based\norganizations, pursuant to a plan submitted by the secretary of state in\nconsultation with the commission on local government efficiency and\ncompetitiveness and subject to approval by the director of the budget,\nincluding but not limited to regional planning and development boards,\nnot-for-profit organizations that support local government concerns, and\nacademic institutions. Regional technical assistance shall include, but\nnot be limited to, developing service sharing and consolidation guides\nand manuals, providing presentations on how to undertake consolidations,\nand providing assistance in developing consolidation and shared service\nagreements. Providers of regional technical assistance shall measure and\nreport to the secretary of state on the effectiveness of such assistance\nin facilitating shared services or consolidation among municipalities.\n (ix) State agency assistance. Within the annual amounts appropriated\ntherefor, a portion of administrative funding appropriated for the local\ngovernment efficiency grant program may be used to support new programs\nof state agency assistance to achieve financial savings among\nmunicipalities through functional consolidation or shared services\npursuant to a plan submitted by such agency and approved by the director\nof the budget. State agencies that provide such assistance shall measure\nand report to the director of the budget, the commission on local\ngovernment efficiency and competitiveness, and the secretary of state on\nthe effectiveness of such assistance in achieving cost savings among\nmunicipalities.\n p. Citizen empowerment tax credit. (i) For the purposes of this\nparagraph, "municipalities" shall mean cities with a population less\nthan one million, towns created on or before December thirty-first, two\nthousand seventeen, and villages incorporated on or before December\nthirty-first, two thousand seventeen.\n (ii) Within the annual amounts appropriated therefor, surviving\nmunicipalities following a consolidation or dissolution occurring on or\nafter the state fiscal year commencing April first, two thousand seven,\nand any new coterminous town-village established after July first, two\nthousand twelve that operates principally as a town or as a village but\nnot as both a town and a village, shall be awarded additional annual\naid, starting in the state fiscal year following the state fiscal year\nin which such reorganization took effect, equal to fifteen percent of\nthe combined amount of real property taxes levied by all of the\nmunicipalities participating in the reorganization in the local fiscal\nyear prior to the local fiscal year in which such reorganization took\neffect. In instances of the dissolution of a village located in more\nthan one town, such additional aid shall equal the sum of fifteen\npercent of the real property taxes levied by such village in the village\nfiscal year prior to the village fiscal year in which such dissolution\ntook effect plus fifteen percent of the average amount of real property\ntaxes levied by the towns in which the village was located in the town\nfiscal year prior to the town fiscal year in which such dissolution took\neffect, and shall be divided among such towns based on the percentage of\nsuch village's population that resided in each such town as of the most\nrecent federal decennial census. In no case shall the additional annual\naid pursuant to this paragraph exceed one million dollars. For villages\nin which a majority of the electors voting at a referendum on a proposed\ndissolution pursuant to section seven hundred eighty of the general\nmunicipal law vote in favor of dissolution after December thirty-first,\ntwo thousand seventeen, in no case shall the additional annual aid\npursuant to this paragraph exceed the lesser of one million dollars or\nthe amount of real property taxes levied by such village in the village\nfiscal year prior to the village fiscal year in which such dissolution\ntook effect. Such additional annual aid shall be apportioned and paid to\nthe chief fiscal officer of each eligible municipality on or before\nSeptember twenty-fifth of each such state fiscal year on audit and\nwarrant of the state comptroller out of moneys appropriated by the\nlegislature for such purpose to the credit of the local assistance fund.\n (iii) Any municipality receiving a citizen empowerment tax credit\npursuant to this paragraph shall use at least seventy percent of such\naid for property tax relief and the balance of such aid for general\nmunicipal purposes. For each local fiscal year following the effective\ndate of the chapter of the laws of two thousand eleven which amended\nthis paragraph in which such aid is payable, a statement shall be placed\non each property tax bill for such municipality in substantially the\nfollowing form: "Your property tax savings this year resulting from the\nState Citizen Empowerment Tax Credit received as the result of local\ngovernment re-organization is $______." The property tax savings from\nthe citizen empowerment tax credit for each property tax bill shall be\ncalculated by (1) multiplying the amount of the citizen empowerment tax\ncredit used for property tax relief by the amount of property taxes\nlevied on such property by such municipality and (2) dividing the result\nby the total amount of property taxes levied by such municipality.\n q. Local government citizens re-organization empowerment grant\nprogram. (i) (1) For the purposes of this paragraph, "local government\nentity" or "entity" shall mean a town, village, district, special\nimprovement district or other improvement district, including, but not\nlimited to, special districts created pursuant to articles eleven,\ntwelve, twelve-A or thirteen of the town law, library districts, and\nother districts created by law; provided, however, that a local\ngovernment entity shall not include school districts, city districts or\nspecial purpose districts created by counties under county law.\n (2) For the purposes of this paragraph, "local government\nre-organization" shall mean the consolidation or dissolution of a local\ngovernment entity in accordance with article seventeen-A of the general\nmunicipal law or the establishment of a new coterminous town-village\nthat operates principally as a town or as a village but not as both a\ntown and a village.\n (ii) Within the annual amounts appropriated therefor, the secretary of\nstate may award grants to local government entities to cover costs\nassociated with studies, plans, and implementation efforts related to\nlocal government re-organization activities.\n (iii) Study projects shall include an examination of the potential\nfinancial savings, management improvements, and service delivery changes\nresulting from a local government re-organization, legal issues and\nimpediments surrounding the re-organization, recommended steps to\ncomplete the re-organization, as well as options for cost-savings if the\nre-organization is not completed.\n (iv) Local government citizens re-organization empowerment grants may\nbe used to cover costs including, but not limited to, legal and\nconsultant services, capital improvements, transitional personnel costs\nand other necessary expenses related to re-organization analysis,\nplanning and implementation. Grants may be used for capital\nimprovements, transitional personnel costs or joint equipment purchases\nonly where such expenses are integral to implementation of the\nre-organization. No part of the grant shall be used by the applicant for\nrecurring expenses such as salaries, except that the salaries of certain\ntransitional personnel essential for the implementation of the\nre-organization shall be eligible for a period not to exceed three\nyears.\n (v) Where the electors of a local government entity have filed a\npetition pursuant to article seventeen-A of the general municipal law\nthat will require a referendum on the question of consolidation or\ndissolution of the local government entity, such local government entity\nwill be eligible for an expedited grant to cover costs associated with\nthe development and dissemination to the electors of information related\nto the re-organization question before such referendum. The secretary of\nstate shall develop processes that will permit expedited financial and\ntechnical assistance to such local government entities, including but\nnot limited to pre-qualified consultants, direct technical assistance\nfrom program staff and pre-established work plans.\n (vi) The maximum cumulative grant award for a local government\nre-organization shall not exceed one hundred thousand dollars. A local\ngovernment citizens re-organization empowerment grant for a\nre-organization study shall in no event exceed fifty thousand dollars\nper application, of which up to twenty-five thousand dollars may be\nawarded on an expedited basis. A local government citizens\nre-organization empowerment grant for the planning or implementation of\na re-organization shall not exceed fifty thousand dollars. In no event\nshall the cumulative grant awards for a local government re-organization\nexceed one hundred thousand dollars.\n (vii) Matching funds equal to at least fifty percent of the total cost\nof activities under the grant work plan approved by the department of\nstate shall be required for a local government re-organization grant for\na re-organization study, except for such grants that are awarded to a\nlocal government entity eligible for an expedited grant pursuant to\nsubparagraph (v) of this paragraph. Upon implementation of the local\ngovernment re-organization, the local matching funds required by such\ngrant for a re-organization study shall be refunded except for ten\npercent of the total cost of activities under the grant work plan\napproved by the department of state. Matching funds equal to at least\nten percent of the total cost of activities under the grant work plan\napproved by the department of state shall be required for a local\ngovernment re-organization grant for a re-organization study awarded to\na local government entity eligible for an expedited grant pursuant to\nsubparagraph (v) of this paragraph and for a local government\nre-organization grant for the implementation of a re-organization.\n (viii) Within one week of the receipt of an application, the\ndepartment of state shall review the application to ensure the applicant\nhas filed the correct application, and to determine if any required\nsections of the application contain no information. Within one business\nday of determining an applicant has filed an incorrect application, or\ndetermining an application contains no information in a section required\nto contain information, the department shall so notify the applicant.\nApplicants shall be permitted to amend an application found to be\nmissing information, and such application shall be reconsidered for\napproval if it is amended by the application deadline. If an applicant\nhas submitted an incorrect application, the applicant may submit the\ncorrect application to the appropriate program by the deadline for such\nprogram for consideration. Under no circumstances shall this\nsubparagraph be deemed to require the extension of any application\ndeadline established by the department, nor shall it obligate the\ndepartment to conduct a substantive review of the contents of any\napplication outside of the procedures established by the department for\nthe purposes of maintaining the competitive integrity of the grant\nprogram.\n (ix) Written notice shall be provided to an applicant of a decision\nregarding the grant or denial of an award under this paragraph, within\nthirty days after such decision.\n r. Local government efficiency grant program beginning in the state\nfiscal year commencing April first, two thousand eleven and continuing\nuntil the end of the state fiscal year commencing April first, two\nthousand twelve. (i) (1) For the purposes of this paragraph,\n"municipality" shall mean a county, city, town, village, special\nimprovement district, fire district, public library, association\nlibrary, or public library system as defined by section two hundred\nseventy-two of the education law, provided however, that for the\npurposes of this definition, a public library system shall be considered\na municipality only in instances where such public library system\nadvances a joint application on behalf of its member libraries, water\nauthority, sewer authority, regional planning and development board,\nschool district, or board of cooperative educational services; provided,\nhowever, that for the purposes of this definition, a board of\ncooperative educational services shall be considered a municipality only\nin instances where such board of cooperative educational services\nadvances a joint application on behalf of school districts and other\nmunicipalities within the board of cooperative educational services\nregion; provided, however, that any agreements with a board of\ncooperative educational services: shall not generate additional state\naid; shall be deemed not to be a part of the program, capital and\nadministrative budgets of the board of cooperative educational services\nfor the purposes of computing charges upon component school districts\npursuant to subdivision one and subparagraph seven of paragraph b of\nsubdivision four of section nineteen hundred fifty and subdivision one\nof section nineteen hundred fifty-one of the education law; and shall be\ndeemed to be a cooperative municipal service for purposes of\nsubparagraph two of paragraph d of subdivision four of section nineteen\nhundred fifty of the education law.\n (2) For the purposes of this paragraph, "functional consolidation"\nshall mean one municipality completely providing a service or function\nfor another municipality, which no longer provides such service or\nfunction.\n (ii) Within the annual amounts appropriated therefor, the secretary of\nstate may award competitive grants to municipalities to cover costs\nassociated with local government efficiency projects, including, but not\nlimited to, planning for or implementation of a municipal consolidation\nor dissolution, a functional consolidation, a city or county charter\nrevision that includes functional consolidation, shared or cooperative\nservices, and regionalized delivery of services; provided, however, that\nsuch local government efficiency projects must demonstrate new\nopportunities for financial savings and operational efficiencies;\nprovided, further, that eligible local government efficiency projects\nshall not include studies and plans for a local government\nre-organization eligible to receive a local government citizens\nre-organization empowerment grant pursuant to paragraph q of this\nsubdivision. The secretary of state may focus the grant program in\nspecific functional areas, within distressed communities and areas of\nhistorically high local government costs and property taxes, or in areas\nof unique opportunity, in which case such areas of focus shall be\ndetailed in a request for applications.\n (iii) Any approved project shall include an examination of financial\nsavings, return on public investment and management improvements\nresulting from project implementation.\n (iv) Local government efficiency grants may be used to cover costs\nincluding, but not limited to, legal and consultant services, capital\nimprovements, transitional personnel costs and other necessary expenses\nrelated to implementing the approved local government efficiency grant\nwork plan. Grants may be used for capital improvements, transitional\npersonnel costs or joint equipment purchases only where such expenses\nare integral to implementation of the local government efficiency\nproject. No part of the grant shall be used by the applicant for\nrecurring expenses such as salaries, except that the salaries of certain\ntransitional personnel essential for the implementation of the approved\nlocal government efficiency grant work plan shall be eligible for a\nperiod not to exceed three years. The amounts awarded to a school\ndistrict pursuant to this subparagraph shall not be included in the\napproved operating expense of the school district as defined in\nparagraph t of subdivision one of section thirty-six hundred two of the\neducation law.\n (v) The maximum cumulative grant award for a local government\nefficiency project shall not exceed two hundred thousand dollars per\nmunicipality; provided, however, that in no case shall such a project\nreceive a cumulative grant award in excess of one million dollars. The\nmaximum grant award for a local government efficiency planning project,\nor the planning component of a project that includes both planning and\nimplementation of a local government efficiency project, shall not\nexceed twenty-five thousand dollars per municipality; provided, however,\nthat in no event shall such a planning project receive a grant award in\nexcess of two hundred thousand dollars.\n (vi) Local matching funds equal to ten percent of the total cost of\nactivities under the grant work plan approved by the department of state\nshall be required. In the event an applicant is implementing a project\nthat the applicant developed through a successfully completed planning\ngrant funded under the local government efficiency grant program or the\nshared municipal services incentive grant program, the local matching\nfunds required shall be reduced by the local matching funds required by\nsuch successfully completed planning grant.\n (vii) In the selection of grant awards, the secretary of state shall\ngive the highest priority to applications: (1) that would result in the\ndissolution or consolidation of municipalities; (2) that would implement\nthe complete functional consolidation of a municipal service; or (3) by\nlocal governments with historically high costs of local government or\nsustained increases in property taxes. Priority will also be given to\nmunicipalities that have previously completed a planning grant pursuant\nto this program or the shared municipal services incentive grant\nprogram, and to local governments currently involved in regional\ndevelopment projects that have received funds through state community\nand infrastructure development programs.\n (viii) The department of state shall prepare an annual report to the\ngovernor and the legislature on the effectiveness of the local\ngovernment efficiency grant program and the local government citizens\nre-organization empowerment grant program. Such report shall be provided\non or before October first of each year and shall include, but not be\nlimited to, the following: a summary of applications and awards for each\ngrant category, an assessment of progress in implementing initiatives\nthat received grant awards, and estimated financial savings and\nsignificant improvements in service realized by municipalities that have\nreceived grants.\n s. Local government efficiency grant program beginning in the state\nfiscal year commencing April first, two thousand thirteen. (i) (1) For\nthe purposes of this paragraph, "municipality" shall mean a county,\ncity, town, village, special improvement district, fire district, public\nlibrary, association library, or public library system as defined by\nsection two hundred seventy-two of the education law, provided however,\nthat for the purposes of this definition, a public library system shall\nbe considered a municipality only in instances where such public library\nsystem advances a joint application on behalf of its member libraries,\nwater authority, sewer authority, regional planning and development\nboard, school district, or board of cooperative educational services;\nprovided, however, that for the purposes of this definition, a board of\ncooperative educational services shall be considered a municipality only\nin instances where such board of cooperative educational services\nadvances a joint application on behalf of school districts and other\nmunicipalities within the board of cooperative educational services\nregion; provided, however, that any agreements with a board of\ncooperative educational services: shall not generate additional state\naid; shall be deemed not to be a part of the program, capital and\nadministrative budgets of the board of cooperative educational services\nfor the purposes of computing charges upon component school districts\npursuant to subdivision one and subparagraph seven of paragraph b of\nsubdivision four of section nineteen hundred fifty and subdivision one\nof section nineteen hundred fifty-one of the education law; and shall be\ndeemed to be a cooperative municipal service for purposes of\nsubparagraph two of paragraph d of subdivision four of section nineteen\nhundred fifty of the education law.\n (2) For the purposes of this paragraph, "functional consolidation"\nshall mean one municipality completely providing a service or function\nfor another municipality, which no longer provides such service or\nfunction.\n (ii) Within the annual amounts appropriated therefor, the secretary of\nstate may award competitive grants to municipalities to cover costs\nassociated with local government efficiency projects, including, but not\nlimited to, planning for or implementation of a municipal consolidation\nor dissolution, a functional consolidation, a city or county charter\nrevision that includes functional consolidation, shared or cooperative\nservices, and regionalized delivery of services; provided, however, that\nsuch local government efficiency projects must demonstrate new\nopportunities for financial savings and operational efficiencies;\nprovided, further, that eligible local government efficiency projects\nshall not include studies and plans for a local government\nre-organization eligible to receive a local government citizens\nre-organization empowerment grant pursuant to paragraph q of this\nsubdivision. The secretary of state may focus the grant program in\nspecific functional areas, within distressed communities and areas of\nhistorically high local government costs and property taxes, or in areas\nof unique opportunity, in which case such areas of focus shall be\ndetailed in a request for applications.\n (iii) Any approved project shall include an examination of financial\nsavings, return on public investment and management improvements\nresulting from project implementation.\n (iv) Local government efficiency grants may be used to cover costs\nincluding, but not limited to, legal and consultant services, capital\nimprovements, transitional personnel costs and other necessary expenses\nrelated to implementing the approved local government efficiency grant\nwork plan. Grants may be used for capital improvements, transitional\npersonnel costs or joint equipment purchases only where such expenses\nare integral to implementation of the local government efficiency\nproject. No part of the grant shall be used by the applicant for\nrecurring expenses such as salaries, except that the salaries of certain\ntransitional personnel essential for the implementation of the approved\nlocal government efficiency grant work plan shall be eligible for a\nperiod not to exceed three years. The amounts awarded to a school\ndistrict pursuant to this subparagraph shall not be included in the\napproved operating expense of the school district as defined in\nparagraph t of subdivision one of section thirty-six hundred two of the\neducation law.\n (v) The maximum cumulative grant award for a local government\nefficiency project shall not exceed two hundred thousand dollars per\nmunicipality; provided, however, that in no case shall such a project\nreceive a cumulative grant award in excess of one million dollars. The\nmaximum grant award for a local government efficiency planning project,\nor the planning component of a project that includes both planning and\nimplementation of a local government efficiency project, shall not\nexceed twelve thousand five hundred dollars per municipality; provided,\nhowever, that in no event shall such a planning project receive a grant\naward in excess of one hundred thousand dollars.\n (vi) Local matching funds equal to at least fifty percent of the total\ncost of activities under the grant work plan approved by the department\nof state shall be required for planning grants, and local matching funds\nequal to at least ten percent of the total cost of activities under the\ngrant work plan approved by the department of state shall be required\nfor implementation grants. In the event an applicant is implementing a\nproject that the applicant developed through a successfully completed\nplanning grant funded under the local government efficiency grant\nprogram or the shared municipal services incentive grant program, the\nlocal matching funds required shall be reduced by the local matching\nfunds required by such successfully completed planning grant up to the\namount of local matching funds required for the implementation grant.\n (vii) In the selection of grant awards, the secretary of state shall\ngive the highest priority to applications: (1) that would result in the\ndissolution or consolidation of municipalities; (2) that would implement\nthe complete functional consolidation of a municipal service; or (3) by\nlocal governments with historically high costs of local government or\nsustained increases in property taxes. Priority will also be given to\nmunicipalities that have previously completed a planning grant pursuant\nto this program or the shared municipal services incentive grant\nprogram, and to local governments currently involved in regional\ndevelopment projects that have received funds through state community\nand infrastructure development programs.\n (viii) Within one week of the receipt of an application, the\ndepartment of state shall review the application to ensure the applicant\nhas filed the correct application, and to determine if any required\nsections of the application contain no information. Within one business\nday of determining an applicant has filed an incorrect application, or\ndetermining an application contains no information in a section required\nto contain information, the department shall so notify the applicant.\nApplicants shall be permitted to amend an application found to be\nmissing information, and such application shall be reconsidered for\napproval if it is amended by the application deadline. If an applicant\nhas submitted an incorrect application, the applicant may submit the\ncorrect application to the appropriate program by the deadline for such\nprogram for consideration. Under no circumstances shall this\nsubparagraph be deemed to require the extension of any application\ndeadline established by the department, nor shall it obligate the\ndepartment to conduct a substantive review of the contents of any\napplication outside of the procedures established by the department for\nthe purposes of maintaining the competitive integrity of the grant\nprogram.\n (ix) Written notice shall be provided to an applicant of a decision\nregarding the grant or denial of an award under this paragraph, within\nthirty days after such decision.\n (x) The department of state shall prepare an annual report to the\ngovernor and the legislature on the effectiveness of the local\ngovernment efficiency grant program and the local government citizens\nre-organization empowerment grant program. Such report shall be provided\non or before October first of each year and shall include, but not be\nlimited to, the following: a summary of applications and awards for each\ngrant category, an assessment of progress in implementing initiatives\nthat received grant awards, and estimated financial savings and\nsignificant improvements in service realized by municipalities that have\nreceived grants.\n t. Local government efficiency grant program beginning in the state\nfiscal year commencing April first, two thousand twenty-four. (i) (1)\nFor the purposes of this paragraph, "municipality" shall mean a county,\ncity, town, village, special improvement district, fire district, public\nlibrary, association library, or public library system as defined by\nsection two hundred seventy-two of the education law; provided, however,\nthat for the purposes of this definition, a public library system shall\nbe considered a municipality only in instances where such public library\nsystem advances a joint application on behalf of its member libraries,\nwater authority, sewer authority, regional planning and development\nboard, school district, or board of cooperative educational services;\nprovided, however, that for the purposes of this definition, a board of\ncooperative educational services shall be considered a municipality only\nin instances where such board of cooperative educational services\nadvances a joint application on behalf of school districts and other\nmunicipalities within the board of cooperative educational services\nregion; provided, however, that any agreements with a board of\ncooperative educational services: shall not generate additional state\naid; shall be deemed not to be a part of the program, capital and\nadministrative budgets of the board of cooperative educational services\nfor the purposes of computing charges upon component school districts\npursuant to subdivision one and subparagraph seven of paragraph b of\nsubdivision four of section nineteen hundred fifty, and subdivision one\nof section nineteen hundred fifty-one of the education law; and shall be\ndeemed to be a cooperative municipal service for purposes of\nsubparagraph two of paragraph d of subdivision four of section nineteen\nhundred fifty of the education law.\n (2) For the purposes of this paragraph, "functional consolidation"\nshall mean one municipality completely providing a service or function\nfor another municipality, which no longer provides such service or\nfunction.\n (ii) Within the annual amounts appropriated therefor, the secretary of\nstate may award competitive grants to municipalities to cover costs\nassociated with local government efficiency projects, including, but not\nlimited to, planning for or implementation of a municipal consolidation\nor dissolution, a functional consolidation, a city or county charter\nrevision that includes functional consolidation, shared or cooperative\nservices, and regionalized delivery of services; provided, however, that\nsuch local government efficiency projects must demonstrate new\nopportunities for financial savings and operational efficiencies;\nprovided, further, that eligible local government efficiency projects\nshall not include studies and plans for a local government\nre-organization eligible to receive a local government citizens\nre-organization empowerment grant pursuant to paragraph q of this\nsubdivision. The secretary of state may focus the grant program in\nspecific functional areas, within distressed communities and areas of\nhistorically high local government costs and property taxes, or in areas\nof unique opportunity, in which case such areas of focus shall be\ndetailed in a request for applications.\n (iii) Any approved project shall include an examination of financial\nsavings, return on public investment and management improvements\nresulting from project implementation.\n (iv) Local government efficiency grants may be used to cover costs\nincluding, but not limited to, legal and consultant services, capital\nimprovements, transitional personnel costs and other necessary expenses\nrelated to implementing the approved local government efficiency grant\nwork plan. Grants may be used for capital improvements, transitional\npersonnel costs or joint equipment purchases only where such expenses\nare integral to implementation of the local government efficiency\nproject. No part of the grant shall be used by the applicant for\nrecurring expenses such as salaries, except that the salaries of certain\ntransitional personnel essential for the implementation of the approved\nlocal government efficiency grant work plan shall be eligible for a\nperiod not to exceed three years. The amounts awarded to a school\ndistrict pursuant to this subparagraph shall not be included in the\napproved operating expense of the school district as defined in\nparagraph t of subdivision one of section thirty-six hundred two of the\neducation law.\n (v) The maximum cumulative grant award for a local government\nefficiency project shall not exceed two hundred fifty thousand dollars\nper municipality; provided, however, that in no case shall such a\nproject receive a cumulative grant award in excess of one million two\nhundred fifty thousand dollars. The maximum grant award for a local\ngovernment efficiency planning project, or the planning component of a\nproject that includes both planning and implementation of a local\ngovernment efficiency project, shall not exceed twenty thousand dollars\nper municipality; provided, however, that in no event shall such a\nplanning project receive a grant award in excess of one hundred thousand\ndollars.\n (vi) Local matching funds equal to at least fifty percent of the total\ncost of activities under the grant work plan approved by the department\nof state shall be required for planning grants, and local matching funds\nequal to at least ten percent of the total cost of activities under the\ngrant work plan approved by the department of state shall be required\nfor implementation grants. In the event an applicant is implementing a\nproject that the applicant developed through a successfully completed\nplanning grant funded under the local government efficiency grant\nprogram or the shared municipal services incentive grant program, the\nlocal matching funds required shall be reduced by the local matching\nfunds required by such successfully completed planning grant up to the\namount of local matching funds required for the implementation grant.\n (vii) In the selection of grant awards, the secretary of state shall\ngive the highest priority to applications: (1) that would result in the\ndissolution or consolidation of municipalities; (2) that would implement\nthe complete functional consolidation of a municipal service; or (3) by\nlocal governments with historically high costs of local government or\nsustained increases in property taxes. Priority will also be given to\nmunicipalities that have previously completed a planning grant pursuant\nto this program or the shared municipal services incentive grant\nprogram, and to local governments currently involved in regional\ndevelopment projects that have received funds through state community\nand infrastructure development programs.\n (viii) Within one week of the receipt of an application, the\ndepartment of state shall review the application to ensure the applicant\nhas filed the correct application, and to determine if any required\nsections of the application contain no information. Within one business\nday of determining an applicant has filed an incorrect application, or\ndetermining an application contains no information in a section required\nto contain information, the department shall so notify the applicant.\nApplicants shall be permitted to amend an application found to be\nmissing information, and such application shall be reconsidered for\napproval if it is amended by the application deadline. If an applicant\nhas submitted an incorrect application, the applicant may submit the\ncorrect application to the appropriate program by the deadline for such\nprogram for consideration. Under no circumstances shall this\nsubparagraph be deemed to require the extension of any application\ndeadline established by the department, nor shall it obligate the\ndepartment to conduct a substantive review of the contents of any\napplication outside of the procedures established by the department for\nthe purposes of maintaining the competitive integrity of the grant\nprogram.\n (ix) Written notice shall be provided to an applicant of a decision\nregarding the grant or denial of an award under this paragraph, within\nthirty days after such decision.\n (x) The department of state shall prepare an annual report to the\ngovernor and the legislature on the effectiveness of the local\ngovernment efficiency grant program and the local government citizens\nre-organization empowerment grant program. Such report shall be provided\non or before October first of each year and shall include, but not be\nlimited to, the following: a summary of applications and awards for each\ngrant category, an assessment of progress in implementing initiatives\nthat received grant awards, and estimated financial savings and\nsignificant improvements in service realized by municipalities that have\nreceived grants.\n u. Local government performance and efficiency program. (i) (1)\nDefinitions. For the purposes of this subparagraph, "municipality" shall\nmean a county, city, town, or village, but shall not include the\nindividual counties contained in the city of New York.\n (2) Purpose. The purpose of awards made pursuant to this subparagraph\nis to recognize municipalities that have undertaken significant and\ninnovative actions to improve the overall efficiency of governmental\noperations and produce quantifiable recurring financial savings that\nreduce the municipal tax burden on residents.\n (3) Eligibility. All municipalities in New York state are eligible to\napply individually or jointly, provided however that if an action was\nundertaken jointly, municipalities must apply jointly for such an\naction. The actions for which they apply must already have been\nimplemented.\n (4) Use of awards. Awards received shall be used by municipalities for\ngeneral municipal purposes.\n (5) Application. The secretary of state shall develop an application\nfor municipalities seeking to receive awards and a process by which the\napplications will be evaluated. Such application shall require\nmunicipalities to demonstrate how the action for which they have applied\nhas resulted in quantifiable recurring savings, efficiencies, and\npermanent improvements to municipal services. The secretary of state may\nfocus the awards in specific functional service areas, in which case\nsuch areas of focus shall be detailed in a request for applications. No\napplication shall be considered for actions that commenced prior to\nJanuary first, two thousand ten.\n (6) Awards. The secretary of state may make awards to applicants based\non factors including, but not limited to, the amount of current and\nfuture savings, the impact of such action upon the municipal property\ntax levy, the size and complexity of the action, and the ability for the\naction to be replicated by other municipalities. Awards shall only be\nmade to municipalities for actions that have been fully implemented,\nthat clearly resulted in quantifiable savings and efficiencies, and that\nproduced permanent and quantifiable improvements to municipal efficiency\nor services. The maximum amount awarded per application shall not exceed\nthe lesser of five million dollars or twenty-five dollars per resident\nof the applying municipalities as of the most recent federal decennial\ncensus, provided, however, that if the boundaries of municipalities\njointly applying for such funding overlap, the residents in overlapping\nareas shall only be counted once, and provided, further, that if a\ncounty jointly applies with some but not all of the other municipalities\ntherein, only the residents in such other municipalities shall be\ncounted.\n (7) Written notice shall be provided to an applicant of a decision\nregarding the grant or denial of an award under this paragraph, within\nthirty days after such decision.\n (8) Regulation. The secretary of state shall, prior to the\nestablishment of applications, promulgate rules and regulations on the\nawards, including but not limited to award eligibility criteria and\napplication, review and approval procedures.\n (ii)(1) Definitions. For the purposes of this subparagraph, "fiscally\neligible municipality" shall have the same meaning as "fiscally eligible\nmunicipality" as defined by section 160.05 of the local finance law. For\nthe purposes of this subparagraph, "financial restructuring board for\nlocal governments" or "board" shall mean the financial restructuring\nboard for local governments as authorized by section 160.05 of the local\nfinance law.\n (2) In addition to awards made pursuant to subparagraph (i) of this\nparagraph, the board may award funding to fiscally eligible\nmunicipalities for financial restructuring and related purposes, as\ndetermined by the board. This funding may be structured as a loan, a\ngrant, or combination thereof. The amount of such funding to be provided\nto a fiscally eligible municipality, the structure of such funding, any\nconditions to be placed on a fiscally eligible municipality that accepts\nsuch funding, and any other aspects of funding awarded pursuant to this\nsubparagraph shall be determined by an affirmative vote of a majority of\nthe total number of members of the board and may differ for each award\nof funding. Such loans shall not be bound by the local finance law with\nrespect to terms and repayment limitations but in no event may the sum\nof all awards pursuant to this subparagraph be greater than five million\ndollars for any single municipality nor may any loan be for a term\nlonger than ten years. Further, any such loans shall not be considered\ndebt for purposes of calculating constitutional limit provisions.\nNotwithstanding any other law to the contrary, the director of the\nbudget may direct the state comptroller to withhold any state aid\npayments due to a fiscally eligible municipality in order to satisfy the\nrepayment conditions of the funding awarded pursuant to this\nsubparagraph.\n v. Local government efficiency grant program highway functional\nconsolidation incentive. (i) When used in this paragraph, unless\notherwise expressly stated:\n (1) "Municipalities" shall mean counties, cities, towns or villages.\n (2) "Functional consolidation" shall have the same meaning as in\nclause two of subparagraph (i) of paragraph o of this subdivision.\n (3) "Highway services" shall include, but not be limited to, road\nmaintenance and snow and ice control services.\n (ii) If the functional consolidation of highway services in a county\nresults in one municipality providing highway services for at least\nninety percent of the lane miles in such county, excluding lane miles\nfor which the state has jurisdiction and maintenance responsibility, or\nif all of the towns in a county functionally consolidate highway\nservices, then each one of the municipalities party to such functional\nconsolidation shall in the state fiscal year following such\nconsolidation receive additional aid equal to thirty percent of the aid\nthat such municipality received pursuant to section ten-c of the highway\nlaw in the state fiscal year preceding such consolidation, which\nadditional aid shall then be reduced in equal parts over the following\nfour years; provided, however, that in no case shall the total of such\nadditional aid provided in a state fiscal year to all municipalities\nparty to one such consolidation exceed one million dollars. If all\nmunicipalities party to one such consolidation would otherwise receive a\ntotal of more than one million dollars of such additional aid in any\nstate fiscal year, each such municipality shall instead in such state\nfiscal year receive a pro rata share of one million dollars based on the\nratio of the aid which such municipality received pursuant to section\nten-c of the highway law in the state fiscal year preceding such\nconsolidation to the total aid which all such municipalities received\npursuant to section ten-c of the highway law in the state fiscal year\npreceding such consolidation. Such additional aid shall be apportioned\nand paid to the chief fiscal officer of each municipality party to such\nfunctional consolidation of highway services on audit and warrant of the\nstate comptroller out of moneys appropriated by the legislature for such\npurpose to the credit of the local assistance fund in the general fund\nof the state treasury and shall not be deemed to be consolidated local\nhighway assistance payments pursuant to section ten-c of the highway\nlaw.\n 11. Additional municipal aid program. 1. Definitions. When used in\nthis section, unless otherwise expressly stated "Base level grant"\nmeans:\n For state fiscal year commencing April first, two thousand six, the\ntotal amount of aid for each municipality, other than a school district\nand the counties of Essex, Hamilton and Franklin, received in the state\nfiscal year commencing April first, two thousand five, under the aid and\nincentives for municipalities program in effect at that time and\nappropriated in chapter fifty of the laws of two thousand five, as\namended, which constitutes the public protection and general government\nbudget bill.\n 2. Additional municipal aid. Additional municipal aid program shall be\ndistributed as follows:\n The City of:\n Buffalo shall receive $13,644,637\n Rochester shall receive $12,000,000\n Syracuse shall receive $9,000,000\n Yonkers shall receive $11,750,685\n 3. Additional municipal aid for cities. All cities having a population\nof less than one hundred twenty-five thousand, in addition to any other\naid paid by the state pursuant to the budget for the state fiscal year\ncommencing April first, two thousand six, shall be eligible to receive\nan apportionment equal to 13.1113 percent of such city's base level\ngrant payable in the state fiscal year commencing April first, two\nthousand six.\n 4. Additional municipal aid for towns and villages. All towns and\nvillages shall be eligible to receive an additional annual apportionment\nequal to 16.7145 percent of such town's and village's base level grant\npayable in the state fiscal year commencing April first, two thousand\nsix.\n 5. Payments. In the state fiscal year commencing April first, two\nthousand six, all payments of grants set forth in subdivisions two,\nthree and four of this section shall be paid in the same "on or before\nmonth and day" manner as set forth in subdivision ten of this section.\n