Section 22. The budget; contents

The  budget submitted annually by the
  governor to the legislature, in accordance with  article  seven  of  the
  constitution,   in   addition   to   the  information  required  by  the
  constitution to be set forth therein, shall:
    1.  include  a  summary  financial  plan  showing  for  each  of   the
  governmental  fund  types:  (a)  the  disbursements estimated to be made
  before the close of the current fiscal year and the moneys estimated  to
  be  available  from  receipts  and  other  sources therefor; and (b) the
  disbursements proposed to be made during the ensuing  fiscal  year,  and
  the  moneys  estimated  to  be available from receipts and other sources
  therefor inclusive of any receipts which are  expected  to  result  from
  proposed  legislation  which  he  deems  necessary  to  provide receipts
  sufficient to meet such proposed disbursements. For the purposes of this
  summary  financial  plan,  disbursements  shall  be  presented  by   the
  following  purposes: state purposes, local assistance, capital projects,
  debt service, and general state charges; receipts shall be presented for
  each fund type by each revenue source which accounts for  at  least  one
  per  centum  of all such receipts and otherwise by categories of revenue
  sources; receipts and disbursements for special revenue funds  shall  be
  presented  separately  for  federal  funds and all other special revenue
  funds. Whenever receipts or disbursements are proposed to be moved to  a
  different   fund  type,  each  significant  amount  so  moved  shall  be
  identified.
    1-a. within ten days following the submission of the  financial  plans
  presented  in  accordance  with  subdivision  one  of  this section, the
  director of the budget shall submit to the chairs of the senate  finance
  and  the  assembly ways and means committees and the comptroller summary
  financial plans of receipts and disbursements for the internal  service,
  enterprise, and fiduciary fund types.
    1-b.  within  ten days of the submission of the financial plan for the
  special revenue fund type, the director of the budget  shall  submit  to
  the  chairs of the senate finance and assembly ways and means committees
  a schedule of receipts and disbursements by account within each  special
  revenue  fund,  excluding  those which are financed primarily by federal
  grants.
    1-c. within ten days following the submission of the  financial  plans
  presented  in  accordance  with  subdivision  one  of  this section, the
  director of the budget shall submit to the chairs of the senate  finance
  and  the  assembly  ways  and  means  committees  and the comptroller an
  estimate of the fiscal impact  of  the  executive  budget  general  fund
  changes  on  local governments and, where practicable, the fiscal impact
  on local governments of the executive budget all fund changes concerning
  the  medicaid  program,  homeland  security   program,   and   workforce
  investment  programs. Such estimate shall be presented by class of local
  government and shall measure all of the impacts of the executive budget,
  including aid program changes, reimbursement changes, statutory  changes
  in  authorizations for local taxation, mandates on local governments and
  other requirements.  Such  estimate  shall  show  the  impact  on  local
  governments  by  local  fiscal  years affected and shall cover the first
  local fiscal year affected as well as the  ensuing  local  fiscal  year.
  Where  such estimate depends on any local option or action, the estimate
  shall  explicitly  describe  the  assumptions  used  to  calculate   the
  estimate.  When  under  existing law a local tax option or program would
  end and the executive budget  proposes  the  continuation  thereof,  the
  impact  shall  be  identified  as  a  "deferral  of sunset" and shall be
  calculated as a separate component of such estimate.
    2.  include  a  summary  financial  plan  showing  for  each  of   the
  governmental  fund  types:  (a)  all of the expenditures estimated to be

  made, in  accordance  with  generally  accepted  accounting  principles,
  before  the close of the current fiscal year and all of the expenditures
  proposed to be made, in accordance with  generally  accepted  accounting
  principles,  during the ensuing fiscal year; and (b) all of the revenues
  estimated to accrue, in accordance with  generally  accepted  accounting
  principles,  before  the close of the current fiscal year and during the
  ensuing fiscal year inclusive of any  revenues  which  are  expected  to
  result from the proposed legislation which he deems necessary to provide
  receipts  sufficient to meet proposed disbursements. For the purposes of
  this summary financial plan, expenditures  shall  be  presented  by  the
  following  purposes: state purposes, local assistance, capital projects,
  debt service, and general state charges; and revenues shall be presented
  by each revenue source which accounts for at least one per centum of all
  such revenues and otherwise by categories of revenue sources.
    3. show for each fund type (unless  otherwise  specified)  in  a  form
  suitable for comparison:
    a.  The  appropriations,  including  reappropriations,  made  for  the
  current fiscal year, the appropriations and reappropriations recommended
  for the ensuing fiscal year, the  disbursements  estimated  to  be  made
  before  the  close  of  the  current fiscal year and proposed to be made
  during the ensuing fiscal year  based  upon  available  and  recommended
  appropriations  and  reappropriations. Disbursements proposed to be made
  shall be  shown  in  separate  parts  as  follows:  those  disbursements
  proposed  to  be made for state purposes shall be set forth in one part,
  those disbursements proposed to be made for local  assistance  shall  be
  set  forth  in  another  separate and distinct part, those disbursements
  proposed to be made for capital projects shall be set forth in  a  third
  separate  and  distinct part and those disbursements proposed to be made
  for debt service shall be set forth in a fourth  separate  and  distinct
  part.  The  effect  of  any  proposed  changes  in  the payment dates of
  particular disbursements on the financial plan presented  in  accordance
  with subdivision one of this section shall be set forth separately.
    a-1.   For   each   state   agency,   the   appropriations,  including
  reappropriations, made for the current fiscal year and  recommended  for
  the  ensuing  fiscal  year  for  contracts  for  services made for state
  purposes.
    a-2. For each state agency, the disbursements  estimated  to  be  made
  before  the  close  of  the  current fiscal year and proposed to be made
  during the ensuing fiscal year for contracts for services made for state
  purposes.
    a-3. For each state agency, the estimated number  of  employees  hired
  for  the  current  fiscal  year  and  anticipated to be hired during the
  ensuing fiscal year pursuant to contracts for services  made  for  state
  purposes  based  upon annual employment reports submitted by contractors
  pursuant to section one hundred sixty-three of this chapter.
    b. In separate sections for each fund type, the receipts actually  had
  and received during the preceding fiscal year, the receipts estimated to
  be  available  and  received during the current and ensuing fiscal years
  respectively listed by each  major  source,  including  statistical  and
  summary  tables  and  a  narrative  which  includes  a discussion of the
  assumptions used in estimating such receipts. The effect of any proposed
  changes  in  the  rates,  bases,  payment  dates  or  other  aspects  of
  particular  sources  of  receipts  on  the  financial  plan presented in
  accordance with subdivision one of  this  section  shall  be  set  forth
  separately and the assumptions used in calculating such effect. Whenever
  a  new  fee  or a new financing mechanism is proposed, a schedule of the
  new fee or financing mechanism shall be included for purposes of showing
  the effect of the new fee or financing mechanism on the financial plan.

    c. The expenditures estimated to be made in accordance with  generally
  accepted  accounting  principles  before the close of the current fiscal
  year and proposed to be  made  in  accordance  with  generally  accepted
  accounting  principles  during  the  ensuing  fiscal  year. Expenditures
  estimated  and  proposed  to be made shall be shown in separate parts as
  follows: those expenditures for state purposes shall be set forth in one
  part, those expenditures for local assistance  shall  be  set  forth  in
  another  separate  and  distinct  part,  those  expenditures for capital
  projects shall be set forth in a third separate and distinct  part,  and
  those  expenditures  for  debt  service  shall  be set forth in a fourth
  separate and distinct part.
    d. The revenues actually accrued in the  preceding  fiscal  year,  the
  revenues  estimated  to  accrue  during current and ensuing fiscal years
  respectively. Revenues from each tax shall be shown both  in  total  and
  net of refunds.
    d-1.  A  schedule for the general fund showing the differences between
  projected operating results on a cash basis and those on  the  basis  of
  generally accepted accounting principles.
    d-2.  Within  ten days following the submission of the financial plans
  presented in accordance with subdivisions one and two of  this  section,
  the  director  of  the  budget  shall  submit to the comptroller and the
  chairs of the senate finance committee and the assembly ways  and  means
  committee:
    (i)  a  detailed  schedule  by  fund of the receipts and disbursements
  comprising such summary financial plan;
    (ii) a schedule for each governmental fund type other than the general
  fund showing the differences between projected operating  results  on  a
  cash  basis  and  those  on  the  basis of generally accepted accounting
  principles;
    (iii) a detailed schedule by fund of revenues and expenditures  within
  the general fund;
    (iv)  a  detailed  schedule by fund of receipts for the prior, current
  and next three fiscal years.  Such  schedule  shall  present  the  major
  revenue  sources for each fund, including detail for each major tax, and
  major components of miscellaneous receipts; and
    (v) an itemized list of transfers to and from the general fund.
    e. The anticipated general fund quarterly  schedule  and  fiscal  year
  total  for  the  prior,  current  and  next  ensuing  fiscal  years  of:
  disbursements; receipts; repayments of advances; total tax refunds;  and
  refunds  for  the  tax  imposed under article twenty-two of the tax law.
  Such information shall be presented in the  same  form  as  the  summary
  financial plans presented in accordance with subdivisions one and two of
  this  section.  A  separate,  detailed, report of such schedule shall be
  provided with receipts shown by each major revenue  category,  including
  detail  for  each  major  tax  and  major  components  of  miscellaneous
  receipts, and with disbursements shown by major function or program. The
  director of the division of the budget shall submit concurrent with  the
  submission  of  the  financial  plan  to  the  legislature  pursuant  to
  subdivision two of this  section  and  with  each  update  thereafter  a
  revised  monthly  general  fund  cash  flow  projection  of receipts and
  disbursements for the current fiscal  year  that:  (1)  compares  actual
  results to (i) actual results through the same period for the prior year
  and  (ii)  the most recent prior update to the financial plan and to the
  enacted budget financial  plan;  (2)  summarizes  the  reasons  for  any
  variances; and (3) describes the revisions to the cash flow projections.
  The  monthly  general fund cash flow projection shall be stated by major
  category of local assistance,  personal  service,  nonpersonal  service,
  general  state  charges,  and  debt  service,  and  by major category of

  revenue. Such reports shall  utilize  a  format  that  shall  facilitate
  comparison  and analysis with those reports submitted to the legislature
  by the office of audit and  control  pursuant  to  subdivision  nine  of
  section eight of this chapter.
    e-1.  Within  ten days following the submission of the financial plans
  presented in accordance with subdivisions one and two of  this  section,
  the  anticipated  general  fund  monthly  and  governmental  fund  types
  quarterly schedule and fiscal year total for the ensuing fiscal year of:
  disbursements; receipts; repayments of advances; total tax refunds;  and
  refunds  for  the  tax  imposed under article twenty-two of the tax law.
  Such information shall be presented in the  same  form  as  the  summary
  financial plans presented in accordance with subdivisions one and two of
  this section.
    e-2.  A  description  of  employment levels for each state department,
  division or office, for the prior, current and next ensuing fiscal  year
  containing:
    (1) separate schedules for each fund type; and
    (2)  an  all  funds  summary. Such information shall be presented in a
  form that facilitates  comparisons  among  agencies  and  across  fiscal
  years, and shall include:
    (i) actual and projected full-time equivalents; and
    (ii)  proposed  changes  to  the  work  force in the executive budget,
  including but not limited to: new  positions,  layoffs,  attrition,  and
  changes  in  funding sources. To the extent practicable, the division of
  the budget shall facilitate the provision of other relevant  information
  on  employment  to  the  legislature in a timely manner during the state
  fiscal year.
    f. A statement explaining  any  differences  between  the  significant
  accounting policies used in the preparation of the documents required to
  be  submitted pursuant to this section and those used by the comptroller
  in the preparation of the financial statements contained in  the  annual
  report  to the legislature for the preceding fiscal year issued pursuant
  to subdivision nine of section eight of this chapter.
    g. The estimated borrowings in anticipation of the  receipt  of  taxes
  and  revenues  and  the  amount of interest estimated to be paid thereon
  during the current  and  ensuing  fiscal  years  respectively,  and  the
  amounts  actually  so  borrowed  and  the interest actually paid thereon
  during the preceding fiscal year.
    h. In connection with each statement of receipts  from  taxes  imposed
  pursuant  to  state  law, the total amounts collected or estimated to be
  collected therefrom.
    i.  A  statement  setting  forth  state  involvement  in  the   fiscal
  operations  of  those public authorities and public benefit corporations
  which may be part of the development of  a  comprehensive  state  budget
  system and provided therefor in the state financial plan. Such statement
  shall  include  those public authorities and public benefit corporations
  with disbursements which  are  not  currently  reflected  in  the  state
  central  accounting system from proceeds of any notes or bonds issued by
  any public authority, and which bonds or notes would  be  considered  as
  state-supported  debt  as  defined  in  section  sixty-seven-a  of  this
  chapter. Such statement shall set forth the amount of all of the  bonds,
  notes  and  other  obligations  of each public authority, public benefit
  corporation and all other agencies and instrumentalities  of  the  state
  for  which the full faith and credit of the state has been pledged or on
  account of which the state has by law given its pledge or assurance  for
  the   continued   operation   and  solvency  of  the  authority,  public
  corporation, or other agency or instrumentality of  the  state,  as  the
  case   may  be.  Such  statement  shall  also  set  forth  all  proposed

  appropriations to be  made  to  any  public  authority,  public  benefit
  corporation,  and any other agency or instrumentality of the state which
  has been created or continued by law and which is separate and  distinct
  from the state itself.
    4.   a.   Include  a  three  year  financial  projection  showing  the
  anticipated disbursements and receipts for each of the governmental fund
  types of the state. For  the  purposes  of  this  three  year  financial
  projection,  disbursements shall be presented by the following purposes:
  state  purposes,  local  assistance,  capital  projects,  debt  service,
  transfers  and  general  state charges with each major function or major
  program identified separately within each purpose; and receipts shall be
  presented by each major revenue  category,  including  detail  for  each
  major  tax,  and  major  components  of  miscellaneous receipts and with
  disbursements shown by major function or program  for  the  prior  year,
  current  year  and  next three fiscal years, and otherwise by each major
  source which is separately estimated and presented pursuant to paragraph
  b of subdivision three of this section. Receipts and  disbursements  for
  special  revenue  funds  shall be presented separately for federal funds
  and all other special revenue funds. Whenever receipts and disbursements
  are proposed to be moved to a  different  fund  type,  each  significant
  amount so moved shall be explained. This three year financial projection
  shall  include  an  explanation  of  any  changes to the financial plans
  submitted in accordance with subdivision one of this section and include
  explanations of the economic, statutory and other  assumptions  used  to
  estimate  the  disbursements  and receipts which are presented. Whenever
  the projections for receipts and disbursements are based on  assumptions
  other  than  the  current  levels  of service, such assumptions shall be
  separately  identified  and  explained.   The   three   year   financial
  projections  shall  include  a  description of any projected deficits or
  surpluses.
    5. Include a summary statement of operations for the  proprietary  and
  fiduciary fund types. Such summary statement of operations shall include
  the   estimated   and  projected  receipts  of  and  disbursements  from
  appropriations and reappropriations available or recommended  from  such
  fund  types  in  the  budget bills submitted by the governor pursuant to
  section  twenty-four  of  this  chapter.  Such  summary   statement   of
  operations   shall  be  revised  as  soon  as  is  practical  after  the
  legislature has completed action on such budget bills.
    6. Include a  list  of  proposed  legislation  submitted  pursuant  to
  section three of article seven of the constitution.
    7.  Notwithstanding  any  provision  of  law  to the contrary, budgets
  submitted pursuant to this section shall not  recommend  first  instance
  expenditures.  Any  anticipated  reimbursement  of proposed expenditures
  shall be shown as receipts or revenues to the appropriate fund.
    8. Within ten days following the  submission  of  the  budget  by  the
  governor, the director of the budget shall transmit to the chairs of the
  senate  finance  committee  and  the assembly ways and means committee a
  report, by agency, program, and fund, including but not limited to,  the
  following  information pertaining to financed equipment acquisitions for
  state departments, agencies and units of the state  university  and  the
  city   university   of  New  York  including  those  financed  equipment
  acquisitions financed by the issuance of certificates  of  participation
  or  similar instruments for state departments, agencies and units of the
  state and city universities of New York:
    1. For new financed equipment  acquisitions  to  be  financed  in  the
  ensuing fiscal year:
    (a) An identification of the purposes of such financings, including:
    (1) The nature of the equipment to be financed.

    (2)  Whether  the  purposes  are  new  financings  or  refinancings of
  outstanding lease purchase and installment purchase agreements.
    (3) The recommended method of financing.
    (b)  The  estimated  purchase  cost  of  the  equipment  if  purchased
  outright.
    (c) The estimated interest rate and term of such financings.
    (d) The estimated expenses for the issuances of such  certificates  or
  similar  instruments as such expenses are defined in section sixty-six-b
  of this chapter.
    (e) A schedule of estimated lease purchase payments  by  state  fiscal
  year for such financings, and estimated total financing costs.
    2.  For  outstanding financed equipment acquisitions as of April first
  of the ensuing fiscal year the  total  estimated  amount  for  lease  or
  installment purchase payments for the ensuing fiscal year.
    3.   For  outstanding  financed  equipment  acquisitions  financed  by
  certificates  of  participation  the  financing  costs  of   outstanding
  certificates of participation and similar instruments issued pursuant to
  section  sixty-six-b of this chapter with estimated payment schedules of
  all such outstanding obligations.
    9. Include a summary of disbursements by function of state  government
  for  the  preceding  fiscal year and the estimated disbursements for the
  current and ensuing fiscal years in a form suitable for comparison. Such
  summary shall present such disbursements by  purpose  as  set  forth  in
  subdivision  one  of  this  section  and  also including special revenue
  funds-federal and special revenue funds-other. Such summary  shall  also
  describe the state entities, as defined by subdivisions five, six, seven
  and  eight  of  section two-a of this chapter, within each function. For
  the fiscal year beginning in nineteen hundred ninety-three, such summary
  shall be presented within ten days of  the  budget  submission  for  the
  general  fund,  special  revenue funds-other, capital projects funds and
  debt service funds. For the fiscal year beginning  in  nineteen  hundred
  ninety-four,  such  summary  shall  be presented with the budget for the
  general fund and within ten days of the budget  submission  for  special
  revenue  funds-other, capital projects funds and debt service funds. For
  fiscal years beginning in nineteen hundred ninety-five  and  thereafter,
  such summary shall be presented with the budget.
    10. Include a statement showing projected disbursement for the current
  fiscal  year  and  proposed disbursements for the ensuing fiscal year by
  agency and bill and fund type. For the fiscal year beginning in nineteen
  hundred ninety-three, such statement shall be presented within ten  days
  of   the  budget  submission  for  the  general  fund,  special  revenue
  funds-other, capital projects funds and  debt  service  funds.  For  the
  fiscal  year  beginning  in  nineteen  hundred ninety-four, such summary
  shall be presented with the budget for the general fund and  within  ten
  days  of  the budget submission for special revenue funds-other, capital
  projects funds and debt service funds. For  fiscal  years  beginning  in
  nineteen  hundred  ninety-five  and  thereafter,  such  summary shall be
  presented with the budget.
    11. Within ten days following the submission of  the  financial  plans
  presented  in  accordance with subdivisions one and two of this section,
  the director of the budget shall submit to  the  chairs  of  the  senate
  finance  committee  and  the  assembly  ways and means committee for the
  prior, the current and next ensuing fiscal years detailed  schedules  by
  agency for the general fund showing proposed appropriations in the state
  operations  and  aid to localities budget bills with disbursements to be
  made against such appropriations, as well as disbursements  to  be  made
  against any existing appropriations.

    12.  a. With respect to any proposed appropriations for the purpose of
  remedying state agency violations or past problems of the  environmental
  conservation  law  or regulations adopted thereunder within the proposed
  budget submitted annually by the governor to the legislature shall,  set
  forth  the  amount  recommended  to  remedy  each functional category of
  violation. A priority criterion to be  considered  in  determining  such
  recommended  appropriations  shall be the ranking of such violations and
  past problems as determined by the agency pursuant  to  paragraph  b  of
  subdivision one of section 3-0311 of the environmental conservation law,
  with  any  reordering  of  rankings  as  determined by the department of
  environmental conservation. Amounts appropriated shall be disbursed  for
  remediation   of   the  violation  or  problem  only  after  review  and
  determination by the department of  environmental  conservation  of  the
  adequacy  of  the  remedial  plan pursuant to paragraph g of subdivision
  three of section 3-0311 of the environmental conservation law.
    b. Within thirty days following the submission of the  budget  by  the
  governor  for  each  fiscal  year,  beginning  with the nineteen hundred
  ninety-three--ninety-four fiscal year, the director of the budget  shall
  transmit  to the chairs of the senate finance committee and the assembly
  ways and means  committee  a  report  which  includes  project  specific
  information  for  proposed  appropriations for the purposes of remedying
  state  agency  environmental  violations  or  problems,  as   identified
  pursuant  to  section  3-0311  of  the  environmental  conservation law,
  contained within such submitted budget.
    13. Include a summary financial plan for all research institutes which
  shall set forth:
    a. estimates of all revenues and all  expenses  for  the  current  and
  succeeding  fiscal  years,  along with the actual results from the prior
  fiscal year; and
    b. any agreement whereby  any  state  agency  will  provide  financial
  support  or  any  other  assistance to cover any operating loss for such
  research institute.
    14. a. With respect to information technology projects,  dependent  on
  funding  in  the  executive  budget,  involving  one  or  more contracts
  projected to total ten million  dollars  or  more,  within  thirty  days
  following  the  submission of the budget by the governor for each fiscal
  year, beginning with the two thousand eight--two  thousand  nine  fiscal
  year,  the  director  of  the budget shall transmit to the chairs of the
  senate finance committee and the assembly ways  and  means  committee  a
  report which shall set forth the following:
    (1) project summary describing the project purpose, proposed approach,
  key milestones, current status and timetable;
    (2)  the proposed method of procurement, including whether the project
  will, in  whole  or  in  part,  utilize  a  centralized  contract  or  a
  sole-source contract; and
    (3)  the proposed funding source, financing method and estimated costs
  by fiscal year.
    b. Information provided pursuant to paragraph a  of  this  subdivision
  may  not  be  disclosed to any party other than a governmental entity as
  defined in section one hundred thirty-nine-j of this  chapter,  if  such
  disclosure  would impair the fairness or competitiveness of a pending or
  potential procurement process.
    Estimated costs by fiscal year shall not be disclosed.
    15. The division of the budget shall prepare the  reports,  schedules,
  and  other  information  described  in  this  subdivision. To the extent
  practicable, such reports, schedules, and  information  shall  be  in  a
  form, and presented at a level of detail, that facilitates comparison on
  an  annual  basis  and  against actual results, as appropriate, and in a

  manner consistent with the other reporting  requirements  enumerated  in
  this  section. The reports, schedules, and other information required by
  this subdivision shall be submitted to the chair of the  senate  finance
  committee,  the  chair  of  the  assembly  ways and means committee, the
  minority leaders of both houses, and the comptroller  according  to  the
  schedules  set  forth  in this section. In determining the final content
  and format of the information required by this section, the division  of
  the  budget  shall  consult annually with the designees of the temporary
  president of the senate, the  speaker  of  the  assembly,  the  minority
  leaders  of  both houses, and the comptroller. All information described
  in this subdivision shall be made available to the public.
    a. The executive budget, the enacted budget report and each  quarterly
  update  to  the  financial  plan  shall  include an updated general fund
  forecast  of  receipts  and  disbursements  for  the  current  and   two
  succeeding  fiscal  years.  Such updated forecast shall clearly identify
  and explain the revisions to the receipts and disbursements  projections
  from  the  most  recent  prior  update  to  the  financial plan, and any
  significant revisions to the underlying factors affecting  receipts  and
  disbursements by major function, and may include, but not be limited to:
  caseload,  service,  and utilization rates; demographic trends; economic
  variables; pension fund performance; incarceration  rates;  prescription
  drug   prices;   health   insurance   premiums;  inflation;  contractual
  obligations; litigation; and state employment trends.
    b. The capital  program  and  financing  plan  submitted  pursuant  to
  section  twenty-two-c  of  this article, and the update thereto required
  pursuant to section twenty-three of this article, shall include a report
  on the management of state-supported debt. Such report may include,  but
  is not limited to: (1) an assessment of the affordability of state debt,
  including  debt  as  a  percent of personal income, debt per capita, and
  debt service costs as a  percent  of  the  budget;  (2)  a  summary  and
  analysis  of  the  interest  rate  exchange agreements and variable rate
  exposure; and (3) an assessment of financing  opportunities  related  to
  the state's debt portfolio.
    16.  The  governor  shall  make  all  practicable  efforts to amend or
  supplement the budget and submit supplemental bills or amendments to any
  bills pursuant to article seven of the  constitution  within  twenty-one
  days after the budget is submitted to the legislature.