Preview of "FY 2015 Financial Plan First Quarterly Update - Fy15fp - Q1update - PDF"

N e w Yo r k S t a t e
F Y 2 0 1 5 F in a n c ia l P l a n
F ir s t Q u a r t e r l y Up d a t e
!
!
!
ANDREW!M.!CUOMO,!GOVERNOR!
ROBERT!L.!MEGNA,!BUDGET!DIRECTOR!
!
!
August!2014
Table&of&Contents&&
!
INTRODUCTION!..................................................................................................................!1!
! The!State!Budget!Process!................................................................................................!1!
! Budget!Projections!..........................................................................................................!2!
! Budgetary!and!Accounting!Practices...............................................................................!3!
! Risks!and!Uncertainties!...................................................................................................!4!
!
FINANCIAL!PLAN!OVERVIEW!..............................................................................................!9!
! Financial!Plan!AtAAAGlance:!!Key!Measures!.....................................................................!9!
! Summary!.......................................................................................................................!10!
! MultiAYear!Financial!Plan!Revisions!...............................................................................!12!
!
OTHER!MATTERS!AFFECTING!THE!FINANCIAL!PLAN!.......................................................!19!
!
MULTI@YEAR!FINANCIAL!PLAN!PROJECTIONS!.................................................................!39!
!
FY!2015!YEAR@TO@DATE!OPERATING!RESULTS!................................................................!87!
!
GLOSSARY!OF!ACRONYMS!...............................................................................................!99!
!
FINANCIAL!PLAN!TABLES!AND!ACCOMPANYING!NOTES!..............................................!105!
!
!
!
In t r o d u c t io n
Introduction&
&
This! is! the! First! Quarterly! Update! to! the! Enacted! Budget! Financial! Plan! (Updated! Financial!
Plan! or! First! Quarterly! Update)! for! Fiscal! Year! (FY)! 2015.! ! Except! for! the! specific! revisions!
described! herein,! the! projections! (and! the! assumptions! upon! which! they! are! based)! in! the!
Updated! Financial! Plan! are! consistent! with! the! projections! set! forth! in! the! Enacted! Budget!
Financial!Plan.!!The!States!FY!2015!began!on!April!1,!2014!and!ends!on!March!31,!2015.!!The!
Division!of!the!Budget!(DOB)!expects!to!next!update!the!Financial!Plan!projections!in!October!
2014.!
!
THE$STATE$BUDGET$PROCESS$
!
The! requirements! of! the! State! budget! process! are! set! forth! in! Article! VII! of! the! State!
Constitution,!the!State!Finance!Law,!and!the!Legislative!Law.!!The!annual!budget!process!begins!
with! the! Governors! submission! of! the! Executive! Budget! to! the! Legislature! each! January,! in!
preparation!for!the!start!of!the!fiscal!year!on!April!1!(the!submission!date!is!February!1!in!years!
following! a! gubernatorial! election.)! ! The! DOB! prepares! a! multiAyear! Financial! Plan! (State!
Financial!Plan)!as!part!of!the!Executive!Budget.!!The!State!Financial!Plan!sets!forth!projected!
receipts! and! disbursements! for! the! current! fiscal! year,! the! budget! year! (i.e.,! the! upcoming!
fiscal!year),!and!the!three!subsequent!fiscal!years!outyears).!!It!must!be!accompanied!by!bills!
that:!!(a)!set!forth!all!proposed!appropriations!and!reappropriations,!(b)!provide!for!any!new!or!
modified! revenue! measures,! and! (c)! make! any! other! changes! to! existing! law! necessary! to!
implement!the!Budget!recommended!by!the!Governor.!!The!General!Fund!must!be!balanced!on!
a!cash!basis,!as!described!below.!
In!acting!on!the!bills!submitted!by!the!Governor,!the!Legislature!has!certain!powers!to!alter!the!
recommended!appropriations!and!proposed!changes!to!existing!law.!!The!Legislature!may!strike!
or! reduce! an! item! of! appropriation! submitted! by! the! Governor.! ! The! Legislature! may! add!
distinct! new! items! of! appropriation,! provided! such! additions! are! stated! separately.! ! These!
additional!items!are!then!subject!to!lineAitem!veto!by!the!Governor.!!If!the!Governor!vetoes!an!
appropriation!separately!added!by!the!Legislature!or!a!bill!(or!a!portion!thereof)!related!to!the!
budget,! these! separately! added! items! of! appropriation! or! bill! can! be! reconsidered! in!
accordance!with!the!rules!of!each!house!of!the!Legislature.!!If,!upon!reconsideration,!the!items!
are! approved! by! twoAthirds! of! the! members! of! each! house,! such! items! will! become! law!
notwithstanding!the!Governors!veto.!!!
Once!the!appropriation!bills!and!other!budget!bills!become!law,!DOB!revises!the!State!Financial!
Plan! to! reflect! the! Legislatures! actions,! and! begins! the! process! of! implementing! the! Enacted!
Budget.!!Throughout!the!fiscal!year,!DOB!monitors!actual!receipts!and!disbursements,!and!may!
adjust!the!estimates!and!projections!in!the!State!Financial!Plan.!!Adjustments!may!also!be!made!
to! the! State! Financial! Plan! to! reflect! changes! in! the! economic! outlook,! updated! data! on!
program!activities,!new!actions!taken!by!the!Governor!or!the!Legislature,!and!other!factors.!!As!
required! by! the! State! Finance! Law,! DOB! updates! the! State! Financial! Plan! generally! issuing!
FY!2015!First!Quarterly!Update!
1!
INTRODUCTION!
reports!by!July!30,!October!30,!and!as!part!of!the!Executive!Budget!in!January!or!February!of!
each!year.!!!
Once! the! Budget! is! adopted! for! the! fiscal! year,! the! Legislature! may! enact! one! multiApurpose!
appropriation! bill! and! additional! singleApurpose! appropriation! bills! or! revenue! measures!
(including!tax!law!changes)!during!any!regular!session!or,!if!called!into!session!for!that!purpose,!
any! special! session.! ! In! the! event! additional! appropriation! bills! or! revenue! measures! are!
disapproved!by!the!Governor,!the!Legislature!may!override!the!Governors!veto!upon!the!vote!
of! twoAthirds! of! the! members! of! each! house! of! the! Legislature.! ! The! Governor! may! present!
deficiency! appropriations! to! the! Legislature! in! any! fiscal! year! to! supplement! existing!
appropriations!or!provide!new!appropriations!for!purposes!not!considered!by!the!regular!and!
supplemental!appropriations.!!!
BUDGET$PROJECTIONS$
!
The!State!Financial!Plan!projections!for!future!years!typically!show!budget!gaps!in!the!General!
Fund.! Budget! gaps! represent! the! difference! between:! (a)! the! projected! General! Fund!
disbursements,! including! transfers! to! other! funds,! needed! to! maintain! current! services! levels!
and! specific! commitments,! and! (b)! the! expected! level! of! resources! to! pay! for! them.! ! The!
General!Fund!gap!estimates!are!based!on!a!number!of!assumptions!and!projections!developed!
by!the!DOB!in!conjunction!with!other!State!agencies. 1!!Some!projections!are!based!on!specific,!
known!information!(e.g.,!a!statutory!requirement!to!increase!payments!to!a!prescribed!level),!
while!others!are!based!on!more!uncertain!or!speculative!information!(e.g.,!the!pace!at!which!a!
new! program! will! enroll! recipients).! ! In! addition,! the! Financial! Plan! assumes! that! money!
appropriated! in! one! fiscal! year! will! continue! to! be! appropriated! in! future! years,! even! for!
programs!that!were!not!created!in!permanent!law!and!that!the!State!has!no!obligation!to!fund.!!
Funding! levels! for! nearly! all! State! programs! are! made! (or,! in! the! case! of! twoAyear!
appropriations,! reviewed)! annually,! taking! into! account! the! current! and! projected! fiscal!
position!of!the!State.!!The!Financial!Plan!projections!for!FY!2016!and!thereafter!set!forth!in!this!
Updated! Financial! Plan! reflect! the! savings! that! DOB! estimates! would! occur! if! the! Governor!
continues!to!propose,!and!the!Legislature!continues!to!enact,!balanced!budgets!in!future!years!
that!limit!annual!growth!in!State!Operating!Funds!spending!to!no!greater!than!2!percent.!!The!
estimated! savings! are! labeled! in! the! Financial! Plan! tables! as! Adherence! to! 2! percent! State!
Operating!Funds!(SOF)!Spending!Benchmark.!!Total!disbursements!in!Financial!Plan!tables!and!
discussion! do! not! assume! these! savings.! ! If! the! 2! percent! State! Operating! Funds! spending!
benchmark!is!not!adhered!to,!budget!gaps!may!result.!
!See!DOBs!Economic,!Revenue,!and!Spending!Methodologies,!November!2013,!at!!
!!!http://www.budget.ny.gov/pubs/supporting/supporting.html!
2!
INTRODUCTION!
BUDGETARY$AND$ACCOUNTING$PRACTICES$
!
The!States!General!Fund!receives!the!majority!of!State!taxes!and!all!income!not!earmarked!for!
a!particular!program!or!activity.!!State!law!requires!the!Governor!to!submit,!and!the!Legislature!
to! enact,! a! General! Fund! budget! that! is! balanced! on! a! cash! basis! of! accounting.! ! The! State!
Constitution!and!State!Finance!Law!do!not!provide!a!precise!definition!of!budget!balance.!!In!
practice,!the!General!Fund!is!considered!balanced!if!sufficient!resources!are,!or!are!expected!to!
be,!available!during!the!fiscal!year!for!the!State!to:!!(a)!make!all!planned!payments,!including!
Personal! Income! Tax! (PIT)! refunds,! without! the! issuance! of! deficit! notes! or! bonds! or!
extraordinary! cash! management! actions,! (b)! restore! the! balances! in! the! Tax! Stabilization!
Reserve!and!Rainy!Day!Reserve!to!levels!at!or!above!the!levels!on!deposit!when!the!fiscal!year!
began,!and!(c)!maintain!other!reserves,!as!required!by!law.!!For!purposes!of!calculating!budget!
balance,!the!General!Fund!includes!transfers!to!and!from!other!funds.!
!
The! General! Fund! is! the! sole! financing! source! for! the! School! Tax! Relief! (STAR)! fund,! and! is!
typically!the!financing!source!of!last!resort!for!the!States!other!major!funds,!which!include!the!
Health!Care!Reform!Act!(HCRA)!funds,!the!Dedicated!Highway!and!Bridge!Trust!Fund!(DHBTF),!
and! the! Lottery! Fund.! ! Therefore,! the! General! Fund! projections! account! for! any! estimated!
funding! shortfalls! in! these! funds.! ! Since! the! General! Fund! is! the! fund! that! is! required! to! be!
balanced,! the! focus! of! the! States! budgetary! and! gapAclosing! discussion! is! generally! weighted!
toward!the!General!Fund.!
!
From!time!to!time,!DOB!will!informally!designate!unrestricted!balances!in!the!General!Fund!for!
specific! policy! goals! (e.g.,! the! payment! of! costs! related! to! potential! labor! contracts! covering!
prior!contract!periods).!!These!amounts!are!typically!identified!with!the!phrase!reserved!for,!
and! are! not! held! in! distinct! accounts! within! the! General! Fund! and! may! be! used! for! other!
purposes.!!
!
State!Operating!Funds!is!a!broader!measure!of!spending!for!operations!(as!distinct!from!capital!
purposes)! that! is! funded! with! State! resources.! ! It! includes! financial! activity! not! only! in! the!
General! Fund,! but! also! StateAfunded! special! revenue! funds! and! Debt! Service! Funds! (both! the!
General! Fund! and! State! Operating! Funds! exclude! spending! from! Capital! Projects! Funds! and!
Federal!Funds).!!DOB!views!State!Operating!Funds!to!be!a!more!comprehensive!measure!than!
the!General!Fund!of!StateAfunded!activities!for!operating!purposes!that!are!funded!with!State!
resources! (i.e.,! taxes,! assessments,! fees,! tuition).! ! The! State! Operating! Funds! perspective! has!
the!advantage!of!eliminating!certain!distortions!in!operating!activities!that!may!be!caused!by,!
among! other! things,!the! State's! complex! fund! structure,! the! transfer! of!money! among!funds,!
and! the! accounting! of! disbursements! against! appropriations! in! different! funds.! ! For! example,!
the!State!funds!its!share!of!the!Medicaid!program!from!both!the!General!Fund!and!from!State!
Special!Revenue!Funds,!including!HCRA!funds.!!The!State!Operating!Funds!perspective!captures!
Medicaid!disbursements!from!both!of!these!fund!types,!giving!a!more!complete!accounting!of!
3!
!
INTRODUCTION!
StateAfunded! Medicaid! disbursements.! ! For! such! reasons,! the! discussion! of! disbursement!
projections!often!emphasizes!the!State!Operating!Funds!perspective.!
!
The! State! also! reports! disbursements! and! receipts! activity! for! All! Governmental! Funds! (All!
Funds),!which!includes!spending!from!Capital!Projects!Funds!and!State!and!Federal!operating!
funds,! providing! the! most! comprehensive! view! of! the! cashAbasis! financial! operations! of! the!
State.! ! The! State! accounts! for! receipts! and! disbursements! by! the! fund! in! which! the! activity!
takes!place!(such!as!the!General!Fund),!and!the!broad!category!or!purpose!of!that!activity!(such!
as!State!Operations).!!The!Financial!Plan!tables!sort!State!projections!and!results!by!fund!and!
category.!
!
Fund!types!of!the!State!include:!!the!General!Fund;!State!special!revenue!funds,!which!receive!
certain!dedicated!taxes,!fees!and!other!revenues!that!are!used!for!a!specified!purpose;!Federal!
Special!Revenue!Funds,!which!receive!certain!Federal!grants;!State!and!Federal!Capital!Projects!
Funds,!which!account!for!costs!incurred!in!the!construction!and!rehabilitation!of!roads,!bridges,!
prisons,! university! facilities,! and! other! infrastructure! projects;! and! Debt! Service! Funds,! which!
account!for!the!payment!of!principal,!interest!and!related!expenses!for!debt!issued!by!the!State!
and!its!public!authorities.!!
!
State!Finance!Law!also!requires!DOB!to!prepare!a!pro&forma!financial!plan!using,!to!the!extent!
practicable,!generally!accepted!accounting!principles!(GAAP),!although!this!requirement!is!for!
informational!purposes!only.!!The!GAAPAbasis!Financial!Plan!is!not!used!by!DOB!as!a!benchmark!
for!managing!State!finances!during!the!fiscal!year!and!is!not!updated!on!a!quarterly!basis.!!The!
GAAPAbasis! financial! plan! follows,! to! the! extent! practicable,! the! accrual! methodologies! and!
fund!accounting!rules!applied!by!the!Office!of!the!State!Comptroller!(OSC)!in!preparation!of!the!
audited! Basic! Financial! Statements.! ! However,! GAAP! is! a! financial! reporting! regime,! not! a!
budgeting!system.!
!
RISKS$AND$UNCERTAINTIES$
!
The! factors! affecting! the! State's! financial! condition! are! complex.! ! This! Financial! Plan! contains!
forecasts,! projections,! and! estimates! that! are! based! on! expectations! and! assumptions! which!
existed! at! the! time! such! forecasts! were! prepared,! and! contains! statements! relating! to! future!
results!and!economic!performance!that!are!forwardAlooking!statements!as!defined!in!Private!
Securities! Litigation! Reform! Act! of! 1995.! ! Since! many! factors! may! materially! affect! fiscal! and!
economic! conditions! in! the! State,! the! inclusion! in! this! Updated! Financial! Plan! of! forecasts,!
projections,! and! estimates! should! not! be! regarded! as! a! representation! that! such! forecasts,!
projections,! and! estimates! will! occur.! ! The! forwardAlooking! statements! contained! herein! are!
based!on!the!States!expectations!and!are!necessarily!dependent!upon!assumptions,!estimates!
and! data! that! it! believes! are! reasonable! as! of! the! date! made! but! that! may! be! incorrect,!
incomplete!or!imprecise!or!not!reflective!of!actual!results.!!Forecasts,!projections!and!estimates!
are! not! intended! as! representations! of! fact! or! guarantees! of! results.! ! The! words! expects,!
4!
INTRODUCTION!
forecasts,! projects,! intends,! anticipates,! estimates,! and! analogous! expressions! are!
intended! to! identify! forwardAlooking! statements! in! the! Updated! Financial! Plan.! ! Any! such!
statements!inherently!are!subject!to!a!variety!of!risks!and!uncertainties!that!could!cause!actual!
results! to! differ! materially! and! adversely! from! those! projected.! ! Such! risks! and! uncertainties!
include,!among!others,!general!economic!and!business!conditions;!changes!in!political,!social,!
economic,! and! environmental! conditions,! including! climate! change! and! extreme! weather!
events;! impediments! to! the! implementation! of! gapAclosing! actions;! regulatory! initiatives! and!
compliance! with! governmental! regulations;! litigation;! actions! by! the! Federal! government! to!
reduce!or!disallow!expected!aid!including!Federal!aid!authorized!or!appropriated!by!Congress,!
but!subject!to!sequestration,!administrative!actions,!or!other!actions!that!would!reduce!aid!to!
the! State;! and! various! other! events,! conditions! and! circumstances,! on! a! State,! national,! and!
international!level,!many!of!which!are!beyond!the!control!of!the!State.!!These!forwardAlooking!
statements! speak! only! as! of! the! date! of! this! Updated! Financial! Plan.! ! Note! that! all! FY! 2014!
financial!results!contained!within!this!Updated!Financial!Plan!are!unaudited!and!preliminary.!
!
5!
!
F in a n c ia l P l a n
O v e r v ie w
Financial&Plan&Overview&
&
The!following!table!provides!certain!Financial!Plan!information!for!FY!2014!and!FY!2015.!!
!
FINANCIAL!PLAN!AT@A@GLANCE:!KEY!MEASURES
(millions!of!dollars)
FY!2014
Results
STATE!OPERATING!FUNDS!DISBURSEMENTS
Size!of!Budget
Annual!Growth
FY!2015
Enacted
First!
Quarter
$90,631
2.0%
$92,234
1.8%
$92,244
1.8%
$61,243
3.9%
$63,142
3.1%
$63,171
3.1%
$96,355
1.9%
$98,995
2.7%
$99,005
2.8%
$7,751
2.8%
$8,465
9.2%
$8,465
9.2%
$37,492
3.7%
$37,201
A0.8%
$37,201
A0.8%
$135,874
2.5%
$137,900
1.5%
$137,910
1.5%
$9,104
2.3%
$9,393
3.2%
$9,393
3.2%
$137,227
2.5%
$138,828
1.2%
$138,838
1.2%
1.5%
1.9%
2.2%
Taxes
$69,690
5.1%
$70,188
0.7%
$70,178
0.7%
Miscellaneous!Receipts
$24,233
0.8%
$25,672
5.9%
$29,837
23.1%
Federal!Grants!*
$42,137
A0.3%
$41,725
A1.0%
$41,725
A1.0%
Total!Receipts!*
$136,060
2.6%
$137,585
1.1%
$141,740
4.2%
OTHER!DISBURSEMENT!MEASURES
General!Fund!(with!Transfers)
State!Funds!(Including!Capital)
Capital!Budget!(Federal!and!State)
Federal!Operating!Aid!(Excluding!Extraordinary!Federal!Aid)!*
All!Funds!(Excluding!Extraordinary!Federal!Aid)!*
Capital!Budget!(Including!"OffABudget")
All!Funds!(Including!"OffABudget"!Capital)!*
INFLATION!(CPI)
ALL!FUNDS!RECEIPTS
GENERAL!FUND!RESERVES
Stabilization/Rainy!Day!Reserve!Funds
All!Other!Reserves/Fund!Balances
STATE!WORKFORCE!FTEs!(Subject!to!Direct!Executive!Control)
DEBT
Debt!Service!as!%!All!Funds!Receipts
StateARelated!Debt!Outstanding!
Debt!Outstanding!as!%!Personal!Income
$2,235
$1,481
$754
$2,055
$1,481
$574
$6,214
$1,481
$4,733
!!!!!!118,492
!!!!!!!!118,961
!!!!!119,124
5.0%
$55,165
5.2%
4.3%
$55,923
5.0%
4.2%
$55,923
5.0%
* All!Funds!and!Federal!Operating!Funds!receipts!and!disbursements!exclude!Federal!disaster!aid!for!Superstorm!Sandy!(estimated!at!!$1.2!
billion!in!FY!2014!and!$1.5!billion!in!FY!2015),!and!additional!Federal!aid!under!the!Affordable!Care!Act!(estimated!at!approximately!$400!
million!in!FY!2014!and!$2.6!billion!in!FY!2015).!Including!disbursements!for!these!purposes,!All!Funds!disbursements!are!expected!to!total!
$142!billion!in!FY!2015,!an!increase!of!3.2!percent.!
$
9!
FINANCIAL,PLAN,OVERVIEW!
SUMMARY$
!
FINANCIAL$PLAN$UPDATE$
$
In! this! Updated! Financial! Plan! for! FY! 2015,! DOB! estimates! that! the! General! Fund! will! end!!
FY!2015!with!a!sizeable!cashAbasis!surplus!due!to!a!series!of!unbudgeted!financial!settlements!
reached! with! banks! and! insurance! companies! in! the! first! four! months! of! the! fiscal! year.!! The!
Executive!is!developing!options!for!using!the!surplus!prudently,!which!may!include!funding!oneA
time!capital!expenses,!bolstering!reserves,!and!reducing!debt.!!DOB!expects!that!a!formal!plan!
for!use!of!the!windfall,!consistent!with!adherence!with!the!2!percent!spending!benchmark,!will!
be!proposed!no!later!than!the!FY!2016!Executive!Budget.!!Aside!from!the!settlements,!DOB!has!
made!a!number!of!modest!revisions!to!the!States!Financial!Plan!projections!based!on!operating!
results!through!the!first!quarter!of!FY!2015,!and!updated!program!information.!!
!
General! Fund! receipts,! including! transfers! from! other! funds,! are! now! expected! to! total! $67.2!
billion! in! FY! 2015,! an! increase! of! $4.2! billion! from! the! Enacted! Budget! Financial! Plan.!! The!
upward!revision!is!due!entirely!to!the!monetary!settlements!reached!with!banks!and!insurance!
companies! since! the! fiscal! year! began.!! There! is! the! potential! for! more! settlements! in! the!
current!fiscal!year.!!
!
General! Fund! disbursements,! including! transfers! to! other! funds,! are! expected! to! total!!
$63.2! billion! in! the! current! year,! an! increase! of! $29! million! from! the! Enacted! Budget.!! The!
upward! revisions! reflect! an! increase! in! the! share! of! Medicaid! funded! by! the! General! Fund!
instead!of!HCRA,!costs!for!enhanced!efforts!to!control!heroin!trafficking!and!use,!and!a!number!
of! modest! reestimates.!! The! Updated! Financial! Plan! reflects! the! continuation! of! spending!
controls!and!cost!containment!measures.!!Funding!for!agency!operations!is!generally!expected!
to!remain!level!across!the!Financial!Plan!period.!!For!planning!purposes,!the!Updated!Financial!
Plan!does!not!currently!include!any!prepayments!in!FY!2015!beyond!the!$350!million!identified!
in! the! Enacted! Budget! Financial! Plan,! or! any! costs! from! potential! Federal! disallowances,! as!
described!below.!!
!
On!July!25,!2014,!the!Centers!for!Medicare!and!Medicaid!Services!(CMS)!notified!the!State!that!
it! was! disallowing! $1.26! billion! in! payments! made! to! the! States! Office! for! People! with!
Developmental! Disabilities! (OPWDD)! system! in! FY! 2011,! and! initiating! a! review! of! payments!
made!in!FY!2012!and!FY!2013!(in!FY!2014,!the!State!switched!to!a!different!claiming!system!for!
OPWDD).!! The! State! plans! to! appeal! the! CMS! audit! disallowance,! noting! among! other! things!
that! CMS! approved! the! States! claiming! methodology.!! There! can! be! no! assurance! that! the!
State!will!be!successful!in!its!appeal.!(See!Other!Matters!Affecting!the!Financial!Plan!!Federal!
Issues!!Audit!Disallowance!herein.)!
10!
The! Financial! Plan! projections! for! FY! 2016! and! thereafter! set! forth! in! this! Updated! Financial!
Plan! are! based! on! the! assumption! that! the! Governor! will! continue! to! propose,! and! the!
Legislature!will!continue!to!enact,!balanced!budgets!in!future!years!that!limit!annual!growth!in!
State! Operating! Funds! to! no! greater! than! 2! percent.! ! By! adhering! to! the! 2! percent! spending!
benchmark,! DOB! expects! that! the! State! is! positioned! to! fully! fund! the! tax! reductions! and!
spending! commitments! in! the! FY! 2015! Updated! Financial! Plan! and! accrue! surpluses! in! future!
years,!based!on!updated!projections.!!(The!savings!that!would!be!achieved!if!the!State!adheres!
to!the!spending!benchmark!are!labeled!in!the!Financial!Plan!tables!as!Adherence!to!2!percent!
State!Operating!Funds!(SOF)!Spending!Benchmark.)!
!
DOB!expects!the!State!to!end!FY!2015!with!a!General!Fund!closing!balance!of!$6.2!billion,!an!
increase!of!$4.2!billion!from!the!Enacted!Budget!Financial!Plan.!!!
$
FIRST$QUARTER$OPERATING$RESULTS$$
!
Operating! results! through! the! first! quarter! of! FY! 2015! were! favorable! in! comparison! to! the!
estimates!in!the!Enacted!Budget!Financial!Plan.!!(See!FY!2015!YearAToADate!Operating!Results!
herein.)! ! General! Fund! receipts,! including! transfers! from! other! funds,! totaled! $18.8! billion!
through!June!2014,!$2.0!billion!above!the!Enacted!Budget!forecast,!due!to!higher!tax!collections!
($1.3!billion)!and!higher!miscellaneous!receipts!($730!million).!
!
The!$1.3!billion!in!higher!General!Fund!tax!collections!includes!higher!PIT!receipts!($507!million)!
due!to!stronger!than!anticipated!estimated!payments!and!a!timingArelated!shortfall!in!current!
year! refunds;! higher! business! tax! collections! ($675! million)! related! to! the! timing! of! audit!
receipts;!and!higher!consumption/use!taxes!($87!million)!attributable!to!an!increase!in!taxable!
purchases.!
!
The! increase! in! General! Fund! miscellaneous! receipts! reflects! a! settlement! payment! of!!
$715! million!from! Credit! Suisse! AG!for! violation! of! banking! laws,! specifically! for! allowing! U.S.!
clients!to!conceal!their!offshore!assets!from!the!IRS!and!New!York!authorities.!!(A!portion!of!the!
settlement!payment!due!from!BNP!Paribas!($2.24!billion)!was!received!in!July!2014,!after!the!
end!of! the!first!quarter,! and! the!balance! is! expected!in!the! third! quarter! of! the! current!fiscal!
year.)!!
!
General! Fund!disbursements,! including! transfers! to! other!funds,! totaled!$15.9! billion!through!
June! 2014,! approximately! $638! million! below! the! level! estimated! in! the! Enacted! Budget!
Financial! Plan.! ! This! mainly! reflected! lower! than! anticipated! spending! in! local! assistance!!
($567!million)!and!agency!operations!($134!million),!offset!by!higher!General!Fund!transfers!to!
other! State! funds! ($63! million).! ! After! adjusting! for! these! variances,! which! DOB! believes! are!
timingArelated,! disbursements! to! date! appear! to! be! generally! consistent! with! the! Enacted!
Budget!forecast.!
!
11!
The! Financial! Plan! is! subject! to! many! risks! and! uncertainties,! including! the! Federal!
disallowances! described! above,! the! strength! and! duration! of! the! economic! recovery,!
implementation!of!budgetary!actions,!and!the!execution!of!specific!transactions.!!(See!Other!
Matters!Affecting!the!Financial!Plan!herein.)!
!
MULTI8YEAR$FINANCIAL$PLAN$REVISIONS$
!
The!following!table!summarizes!the!multiAyear!impact!of!the!FY!2015!Updated!Financial!Plan!on!
General!Fund!operations.!!The!Updated!Financial!Plan!projections!assume!the!State!adheres!to!
the!2!percent!spending!benchmark!in!future!years,!as!shown!in!the!table!below.!!Descriptions!of!
the!changes!follow!the!table.!
!
SUMMARY!OF!REVISIONS!TO!ENACTED!BUDGET!FINANCIAL!PLAN
GENERAL!FUND!BUDGETARY!BASIS!OF!ACCOUNTING
SAVINGS/(COSTS)
FY!2015
ENACTED!BUDGET!SURPLUS/(GAPS)!1
!!!!!!!!!@
RECEIPTS!REVISIONS
Financial!Settlements
FY!2016
!!!!!!!!303
FY!2017
!!!!!1,105
FY!2018
!!!!!1,478
4,188
4,193
(5)
0
(5)
0
(5)
0
BNP!Paribas
3,591
!Department!of!Financial!Services!(DFS)
!Asset!Forfeiture!(Manhattan!DA)
Other!DFS!Settlements
Credit!Suisse!AG
Metropolitan!Life!Insurance!Company
AXA!Equitable!Life!Insurance!Company
2,243
1,348
785
715
50
20
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
92
(275)
(5)
(7)
2
(5)
(7)
2
(5)
(7)
2
(5)
(7)
2
(29)
(17)
(7)
(5)
(55)
(42)
(11)
(2)
(29)
(17)
(11)
(1)
(40)
(25)
(11)
(4)
Citigroup!(State!Share)
!!!!!!!!!!Settlements!Budgeted!in!FY!2015!Financial!Plan!
Other!Receipts!
Tribal!State!Compact!
Other
DISBURSEMENTS!REVISIONS
HCRA!Surcharge!Audit
Statewide!Heroin!Initiative
All!Other
FIRST!QUARTERLY!UPDATE!BUDGET!SURPLUS/(GAPS)!
Net&Change&from&Enacted
!!!!!4,159
!!!!!!!!243
!!!!!1,071
!!!!!1,433
4,159
(60)
(34)
(45)
!Savings!estimated!from!limiting!annual!spending!growth!in!future!years!to!2!percent.!!Calculation!based!on!current!FY!2015!estimate.!!The!
Governor!is!expected!to!propose,!and!negotiate!with!the!Legislature!to!enact,!budgets!in!each!fiscal!year!that!hold!State!Operating!Funds!
spending!growth!to!2!percent.!!Assumes!all!savings!from!holding!spending!growth!to!2!percent!are!made!available!to!the!General!Fund.!
!
12!
RECEIPTS$REVISIONS$
!
Financial!Settlements:!!The!State!expects!to!receive!a!net!$4.2!billion!in!FY!2015!from!
financial! settlements! reached! by! the! Department! of! Financial! Services! (DFS),!
Department!of!Law,!and!Manhattan!District!Attorneys!Office.!!(To!date,!the!State!has!
received!$3.0!billion!owed!under!the!settlements.)!!
!
The!settlements!consist!of!the!following:!
!
BNP! Paribas! will! pay! $3.6! billion! for! violations! of! New! Yorks! banking! laws! in!
connection! with! transactions! involving! countries! and! entities! subject! to! U.S.!
sanctions.! ! Between! at! least! 2002! through! 2012,! the! French! bank! moved! over!
$190!billion!through!New!YorkAbased!institutions!for!government!and!privatelyA
owned!entities!in!Iran,!Sudan,!and!Cuba,!and!entities!on!the!Specially!Designated!
Nationals!list!issued!by!the!U.S.!Treasury!Department's!Office!of!Foreign!Assets!
Control.!!To!date,!the!State!has!received!$2.24!billion!under!terms!negotiated!by!
the! DFS.! ! The! remaining! $1.348! billion,! which! is! pursuant! to! an! order! of! asset!
forfeiture! negotiated! by! the! Manhattan! District! Attorney! Office,! is! expected! in!
the!third!quarter!of!FY!2015.!!
!
Credit!Suisse!AG!paid!$715!million!in!civil!penalties!to!the!State!following!a!legal!
consent!order!issued!by!DFS!for!violations!of!New!York!Banking!Law!related!to!
asset!disclosure.!!For!several!decades!prior!to!and!in!or!about!2009,!Credit!Suisse!
AG!operated!an!illegal!crossAborder!banking!business!that!knowingly!and!willfully!
aided!thousands!of!U.S.!clients!in!opening!and!maintaining!undeclared!accounts!
and! concealing! their! offshore! assets! and! income! from! the! Internal! Revenue!
Service!and!New!York!authorities.!
!
Metropolitan!Life!Insurance!Company!paid!$50!million!in!fines,!on!behalf!of!two!
New!York!subsidiaries,!American!Life!Insurance!Company!(ALICO)!and!Delaware!
American!Life!Insurance!(DELAM),!for!violations!of!New!York!Insurance!Law.!!DFS!
investigations! determined! that! the! subsidiaries! solicited! insurance! business! in!
New! York! without! a! license! and! made! intentional! misrepresentations! and!
omissions! to! the! State! about! those! activities.! In! addition! to! the! $50! million! to!
DFS,!MetLife!remitted!$10!million!to!the!Manhattan!District!Attorney!Office.!!
13!
AXA! Equitable! Life! Insurance! Company! paid! $20! million! for! violations! of! the!
State! Insurance! Law! related! to! certain! variable! annuity! products.! ! AXA! was!
altering! the! nature! of! the! investment! products! sold! without! providing! full!
disclosure! to! its! clients! or! DFS.! ! Omission! of! the! changes! resulted! in! consumer!
limitations! and! the! States! inability! to! assert! important! protections! that!
otherwise! may! have! assisted! tens! of! thousands! of! New! Yorkers! with! variable!
annuity!products!at!AXA.!
!
Citigroup:!!In!a!recent!settlement!with!the!U.S.!Department!of!Justice,!Citigroup!
agreed!to!pay!$7!billion!in!nationwide!monetary!penalties.!!The!State!is!expected!
to!receive!$92!million!for!community!revitalization!and!housing!programs.!!
Settlements!Budgeted!in!the!FY!2015!Financial!Plan:!!The!Enacted!Financial!Plan!
assumed! $275! million! in! receipts! from! financial! settlements! in! FY! 2015.! ! The!
Financial!Plan!continues!to!assume!settlements!of!$250!million!in!FY!2016,!and!
$100!million!in!both!FY!2017!and!FY!2018,!unchanged!from!the!Enacted!Budget.!
!
DOB! has! revised! its! estimate! of! payments! the! State! will! receive! under! the! Tribal! State!
Compact.!!It!has!also!made!minor!adjustments!to!receipts!across!tax!categories!that!have!no!
net!Financial!Plan!impact.!
!
DISBURSEMENT$REVISIONS$
!
HCRA!Surcharge!Audit:!!A!correction!of!HCRA!surcharge!overpayments!made!to!
the! State,! primarily! for! exempt! MedicareAeligible! services,! is! anticipated! to!
reduce! surcharge! revenue! and! increase! General! Fund! Medicaid! costs! by!!
$17! million! in! FY! 2015.!! Future! surcharge! payments! will! be! made! under! the!
corrected! methodology,! with! an! increased! Financial! Plan! impact! of! $42! million!
expected!during!FY!2016!due!to!the!timing!and!scope!of!the!audit.!
Statewide! Heroin! Initiative:! ! Funding! has! been! added! to! the! Financial! Plan! to!
support! a! statewide! initiative! to! combat! the! rise! of! heroin! use.! ! The! initiative!
includes! the! addition! of! 100! investigators! to! the! State! Police! Community!
Narcotics! Enforcement! Team! (CNET),! in! order! to! combat! heroin! trafficking.!!
Additionally,! the! State! will! make! supplies! of! naloxone,! an! overdose! antidote,!
available!to!all!first!responder!units!in!the!State.!!
Other:!This!category!principally!reflects!technical!revisions!between!agencies!or!
Financial!Plan!reclassifications!in!limited!areas!such!as!Office!of!General!Services!
(OGS),!Department!of!Environmental!Conservation,!Children!and!Family!Services!
and!the!Mental!Hygiene!agencies.!!
14!
CLOSING$BALANCE$FOR$FY$2015!
!
DOB!estimates!that!the!General!Fund!will!end!FY!2015!with!a!cash!balance!of!$6.2!billion,!an!
increase!of!$4.2!billion!from!the!Enacted!estimate.!!At!this!time,!the!additional!resources!will!be!
held!as!an!undesignated!fund!balance!in!the!General!Fund.!!The!estimated!yearAend!balances!
for! statutory! reserves! and! designated! purposes! in! the! General! Fund! remain! unchanged! from!
the! Enacted! Budget! Financial! Plan.! ! These! include! $1.48! billion! in! the! States! principal! "rainy!
day"!reserves,!the!Tax!Stabilization!Reserve!and!the!Rainy!Day!Reserve;!$500!million!designated!
for! debt! management! purposes;! $53! million! to! cover! the! costs! of! potential! retroactive! labor!
settlements!with!unions!that!have!not!agreed!to!terms!for!contract!periods!prior!to!April!2011;!
and!$21!million!in!the!Contingency!Reserve.!!!
$
ANNUAL$SPENDING$GROWTH$
!
DOB! estimates! that! spending! in! State! Operating! Funds! will! grow! at! 1.8! percent! in!!
FY! 2015,! consistent! with! the! 2! percent! spending! benchmark! adopted! by! the! current!
Administration!in!FY!2012.!!All!Funds!spending,!which!includes!spending!from!capital!funds!and!
Federal! funds,! is! expected! to! increase! by! 1.5! percent! from! FY! 2014,! excluding! extraordinary!
Federal! aid! related! to! Superstorm! Sandy 2! and! the! implementation!of! the! Affordable! Care! Act!
(ACA).!!!
!
TOTAL!DISBURSEMENTS
FY!2014!
Results
FY!2015
Updated
Annual!!
Change
90,631
52,148
32,046
6,437
92,244
54,935
31,618
5,691
1,613
2,787
(428)
(746)
1.8%
5.3%
A1.3%
A11.6%
ALL!GOVERNMENTAL!FUNDS
State!Operating!Funds
Capital!Projects!Funds
Federal!Operating!Funds
135,874
90,631
7,751
37,492
137,910
92,244
8,465
37,201
2,036
1,613
714
(291)
1.5%
1.8%
9.2%
A0.8%
ALL!GOVERNMENTAL!FUNDS!
(INCL.!EXTRAORDINARY!FEDERAL!AID)
Federal!Disaster!Aid!for!Superstorm!Sandy
Federal!Affordable!Care!Act
137,526
141,974
4,448
3.2%
1,247
405
1,497
2,567
250
2,162
20.0%
533.8%
GENERAL!FUND!(INCLUDING!TRANSFERS)
61,243
63,171
1,928
3.1%
STATE!FUNDS
96,355
99,005
2,650
2.8%
STATE!OPERATING!FUNDS
General!Fund!(excluding!other!transfers)
Other!State!Funds
Debt!Service!Funds
Annual!%!
Change
In! October! 2012,! Superstorm! Sandy! caused! widespread! flooding,! power! failures,! and! wind! damage! to! public! and! private!!
!!!property! in! New! York! City,! Long! Island,! and! other! downstate! areas.! ! Public! infrastructure,! including! mass! transit! systems,!!
!!!public! schools,! and! municipal! buildings,! sustained! serious! damage.! ! The! Financial! Plan! reflects! Federal! aid!!
!!!which!will!flow!to!local!governments,!public!authorities,!and!notAforAprofits!over!the!next!several!years!to!continue!the!State's!!
!!!recovery!from!Superstorm!Sandy.!!(See!Other!Matters!Affecting!the!Financial!Plan!!Federal!Issues!herein.)!
15!
The!following!table!illustrates!the!major!sources!of!annual!change!in!State!spending!by!major!
program,!purpose,!and!fund!type.!
!
STATE!SPENDING!MEASURES
FY!2014!
Results
FY!2015
Updated
Annual!Change!
$
%
LOCAL!ASSISTANCE
59,406
61,178
1,772
!!!School!Aid!(State!Fiscal!Year!Basis)!1
!!!DOH!Medicaid!(Incl!Operational!Costs)!2
!!!Transportation
!!!Mental!Hygiene
!!!STAR
!!!Social!Services
!!!Higher!Education
!!!Public!Health/Aging
!!!Special/Other!Education
!!!Local!Government!Assistance
!!!All!Other3
20,420
16,382
4,722
2,777
3,357
3,101
2,817
2,179
2,003
756
892
21,671
16,962
4,817
2,925
3,429
2,777
2,916
1,868
2,146
779
888
1,251
580
95
148
72
(324)
99
(311)
143
23
(4)
6.1%
3.5%
2.0%
5.3%
2.1%
A10.4%
3.5%
A14.3%
7.1%
3.0%
A0.4%
STATE!OPERATIONS/FRINGE!BENEFITS
State!Operations
!!!Personal!Service:
!!!!Executive!Agencies
!!!!University!Systems
!!!!Elected!Officials
!!!NonAPersonal!Service:
!!!!Executive!Agencies
!!!!University!System
!!!!Elected!Officials
Fringe!Benefits/Fixed!Costs
!!!Pension!Contribution
!!!Health!Insurance
!!!Other!Fringe!Benefits/Fixed!Costs
24,822
17,864
12,300
6,989
3,478
1,833
5,564
2,753
2,298
513
6,958
2,086
3,253
1,619
25,418
18,208
12,600
7,141
3,586
1,873
5,608
2,791
2,235
582
7,210
2,136
3,359
1,715
596
344
300
152
108
40
44
38
(63)
69
252
50
106
96
2.4%
1.9%
2.4%
2.2%
3.1%
2.2%
0.8%
1.4%
A2.7%
13.5%
3.6%
2.4%
3.3%
5.9%
6,400
3
5,648
0
(752)
(3)
@11.8%
@100.0%
TOTAL!STATE!OPERATING!FUNDS
90,631
92,244
1,613
1.8%
Capital!Projects!(State!Funds)
5,724
6,761
1,037
18.1%
96,355
99,005
2,650
2.8%
DEBT!SERVICE
CAPITAL!PROJECTS
TOTAL!STATE!FUNDS
Federal!Aid!(Including!Capital!Grants)!
TOTAL!ALL!GOVERNMENTAL!FUNDS!5
39,519
38,905
135,874
137,910
(614)
2,036
3.0%
@1.6%
1.5%
School!Aid!growth!on!a!school!year!basis!is!$1.1!billion!or!5.3%!and!does!not!include!aid!for!Statewide!Universal!FullADay!
PreAKindergarten!programs.
Department!of!Health!Medicaid!spending!only!(excludes!other!State!agency!spending!and!transfers).!For!display!
purposes,!includes!Medicaid!operational!spending!that!supports!contracts!related!to!the!management!of!Medicaid!and!
the!costs!of!administrative!takeover!from!local!governments.!
"All!Other"!includes!an!adjustment!for!Medicaid!operational!costs!to!avoid!distorting!Financial!Plan!category!totals,!as!
well!as!local!aid!spending!in!a!number!of!other!programs,!including!education,!parks!and!the!environment,!economic!
development,!and!public!safety.
All!Funds!and!Federal!Operating!Funds!receipts!and!disbursements!exclude!Federal!disaster!aid!for!Superstorm!Sandy!
(estimated!at!$1.2!billion!in!FY!2014!and!$1.5!billion!in!FY!2015),!and!additional!Federal!aid!under!the!Affordable!Care!Act!
(estimated!at!approximately!$400!million!in!FY!2014!and!$2.6!billion!in!FY!2015).!Including!disbursements!for!these!
purposes,!All!Funds!disbursements!are!expected!to!total!$142!billion!in!FY!2015,!an!increase!of!3.2!percent.!
4,!5
16!
O t h e r Ma t t e r s
Af f e c t in g t h e
Other&Matters&Affecting&the&Financial&Plan&
GENERAL$
&
!
The!Financial!Plan!is!subject!to!many!complex!economic,!social,!financial,!and!political!risks!and!
uncertainties,!many!of!which!are!outside!the!ability!of!the!State!to!control.!!DOB!believes!that!
the! projections! of! receipts! and! disbursements! in! the! Updated! Financial! Plan! are! based! on!
reasonable! assumptions,! but! there! can! be! no! assurance! that! actual! results! will! not! differ!
materially! and! adversely! from! these! projections.! ! In! certain! fiscal! years,! actual! receipts!
collections!have!fallen!substantially!below!the!levels!forecast!in!the!Financial!Plan.!!In!addition,!
the!surplus!projections!in!future!years!are!based!on!the!assumption!that!annual!growth!in!State!
Operating! Funds! spending! is! limited! to! 2! percent,! and! that! all! savings! that! result! from! the!!
2!percent!limit!are!made!available!to!the!General!Fund.!!!
!
The!Financial!Plan!is!based!on!numerous!assumptions,!including!the!condition!of!the!State!and!
national! economies! and! the! concomitant! receipt! of! economicallyAsensitive! tax! receipts! in! the!
amounts! projected.! ! Other! uncertainties! and! risks! concerning! the! economic! and! receipts!
forecasts!include!the!impact!of:!!national!and!international!events;!ongoing!financial!instability!
in! the! Euro! Zone;! changes! in! consumer! confidence,! oil! supplies! and! oil! prices;! major! terrorist!
events,!hostilities,!or!war;!climate!change!and!extreme!weather!events;!Federal!statutory!and!
regulatory! changes! concerning! financial! sector! activities;! changes! concerning! financial! sector!
bonus!payouts,!as!well!as!any!future!legislation!governing!the!structure!of!compensation;!shifts!
in!monetary!policy!affecting!interest!rates!and!the!financial!markets;!financial!and!real!estate!
market!developments!which!may!adversely!affect!bonus!income!and!capital!gains!realizations;!
and!the!effect!of!household!debt!reduction!on!consumer!spending!and!State!tax!collections.!!!
!
Among!other!factors,!the!Financial!Plan!is!subject!to!uncertainties!and!contingencies!relating!to:!!
wage!and!benefit!increases!for!State!employees!that!exceed!projected!annual!costs;!changes!in!
the!size!of!the!States!workforce;!the!realization!of!the!projected!rate!of!return!for!pension!fund!
assets!and!current!assumptions!with!respect!to!wages!for!State!employees!affecting!the!State's!
required!pension!fund!contributions;!the!willingness!and!ability!of!the!Federal!government!to!
provide! the! aid!expected! in! the! Updated! Financial! Plan;!the! ability! of!the! State!to! implement!
cost!reduction!initiatives,!including!reductions!in!State!agency!operations,!and!the!success!with!
which!the!State!controls!expenditures;!and!the!ability!of!the!State!and!its!public!authorities!to!
market! securities! successfully! in! the! public! credit! markets.! ! Some! of! these! specific! issues! are!
described! in! more! detail! herein.! ! The! projections! and! assumptions! contained! in! the! Financial!
Plan!are!subject!to!revisions!which!may!involve!substantial!change.!!No!assurance!can!be!given!
that!these!estimates!and!projections,!which!include!actions!the!State!expects!to!be!taken!but!
which!are!not!within!the!State's!control,!will!be!realized.!
!
19!
OTHER,MATTERS,AFFECTING,THE,FINANCIAL,PLAN!
BUDGET$RISKS$AND$UNCERTAINTIES$
!
DOB!estimates!that!the!Updated!Financial!Plan!for!FY!2015!provides!for!balanced!operations!in!
the!General!Fund!after!use!of!reserves.!!There!can!be!no!assurance,!however,!that!the!States!
financial!position!will!not!change!materially!and!adversely!from!current!projections.!!If!this!were!
to!occur,!the!State!would!be!required!to!take!additional!gapAclosing!actions.!!Such!actions!may!
include,!but!are!not!limited!to,!reductions!in!State!agency!operations;!delays!or!reductions!in!
payments! to! local! governments! or! other! recipients! of! State! aid;! delays! in! or! suspension! of!
capital!maintenance!and!construction;!extraordinary!financing!of!operating!expenses;!or!other!
measures.! ! In! some! cases,! the! ability! of! the! State! to! implement! such! actions! requires! the!
approval!of!the!Legislature!and!cannot!be!implemented!solely!by!the!action!of!the!Governor.!
!
The! Financial! Plan! projections! for! the! outyears! assume! that! School! Aid! and! Medicaid!
disbursements!will!be!limited!to!the!growth!in!NYS!personal!income!and!the!tenAyear!average!
growth!in!the!Medicaid!component!of!the!consumer!price!index!(CPI),!respectively.!!However,!
the! FY! 2015! Enacted! Budget! authorized! spending! for! School! Aid! to! increase! by! 5.3! percent,!
which! is! above! the! 3.1! percent! growth! in! personal! income! that! would! otherwise! be! used! to!
calculate!School!Aid!increases.!!!
!
State!law!grants!the!Governor!certain!powers!to!achieve!the!Medicaid!savings!assumed!in!the!
Financial!Plan.!!However,!there!can!be!no!assurance!that!these!powers!will!be!sufficient!to!limit!
the!rate!of!annual!growth!in!the!Department!of!Health!(DOHs)!State!Funds!Medicaid!spending!
to! the! levels! estimated! in! the! Financial! Plan.! ! In!addition,! savings! are!dependent! upon! timely!
Federal! approvals,! revenue! performance! in! the! States! HCRA! fund! (which! finances!
approximately! oneAthird! of! the! DOH! StateAshare! costs! of! Medicaid),! and! the! participation! of!
health!care!industry!stakeholders.!!!
!
The! forecast! contains! specific! transaction! risks! and! other! uncertainties! including,! but! not!
limited!to,!the!receipt!of!certain!payments!from!public!authorities;!the!receipt!of!miscellaneous!
revenues!at!the!levels!expected!in!the!Financial!Plan,!including!payments!pursuant!to!the!TribalA
State! Compact! that! had! failed! to! materialize! in! prior! years,! but! which! were! received! in! the!!
FY! 2014! as! part! of! an! agreement! between! the! State! and! certain! tribal! nations;! and! the!
achievement! of! costAsaving! measures! including,! but! not! limited! to,! the! transfer! of! available!
fund! balances! to! the! General! Fund! at! the! levels! currently! projected.! ! Such! risks! and!
uncertainties,!if!they!were!to!materialize,!could!have!an!adverse!impact!on!the!Financial!Plan!in!
the!current!year!or!future!years.!
!
FEDERAL$ISSUES$
!
The! State! receives! a! substantial! amount! of! Federal! aid! for! health! care,! education,!
transportation,! and! other! governmental! purposes,! as! well! as! Federal! funding! to! address!
response!to!and!recovery!from!severe!weather!events.!!Any!reduction!in!Federal!funding!levels!
20!
could! have! a! materially! adverse! impact! on! the! Financial! Plan.! ! In! addition,! the! Financial! Plan!
may!be!adversely!affected!by!other!actions!taken!by!the!Federal!government,!including!audits,!
disallowances,! and! changes! to! Federal! participation! rates! or! other! Medicaid! rules.! ! Issues! of!
particular!concern!are!described!below.!
!
M EDICAID REDESIGN TEAM M EDICAID WAIVER

!
The!Federal!Centers!for!Medicare!and!Medicaid!Services!(CMS)!and!the!State!have!reached!an!
agreement!in!principle!authorizing!up!to!$8!billion!in!Federal!funding,!over!multiple!years,!for!
use!in!transforming!New!Yorks!health!care!system.!!The!final!terms!of!this!agreement!are!still!
being!negotiated!and!upon!final!CMS!approval!will!be!reflected!as!an!amendment!to!the!States!
Partnership!Plan!1115!Medicaid!waiver.!
!
FEDERAL REIMBURSEMENT FOR STATE DEVELOPMENTAL DISABILITY SERVICES

!
Pursuant! to! an! agreement! with! the! Federal! government,! the! State! has! lowered! Medicaid!
developmental!disability!center!payment!rates!effective!April!1,!2013.!!Full!implementation!of!
this! change! has! reduced! Federal! funding! to! the! State! by! approximately! $1.1! billion! annually,!
beginning!in!FY!2014.!!The!plan!to!achieve!those!savings!is!subject!to!implementation!risks!and!
is! dependent,! in! part,! on! final! approval! by! the! Federal! government! of! claiming! protocols! for!
designated!State!health!program!expenditures!valued!at!$250!million!annually.!!In!addition,!as!
described! below,! the! CMS! is! also! seeking! to! retroactively! recover! Federal! funds! paid! to! the!
State!under!the!former!methodology.!!
AUDIT DISALLOWANCE
!
In!addition!to!the!rate!reduction!described!above,!on!February!8,!2013,!the!U.S.!Department!of!
Health! &! Human! Services! (HHS)! Office! of! the! Inspector! General,! at! the! direction! of! the! CMS,!
began! a! Financial! Management! Review! to! determine! the! allowability! of! Medicaid! costs! for!
services! provided! in! prior! years! to! the! Medicaid! population! in! New! York! StateAOperated!
Intermediate! Care! Facilities! for! the! Developmentally! Disabled! (ICF/DD).! ! The! initial! review!
period!includes!claims!for!services!provided!from!April!1,!2010!through!March!31,!2011.!!
!
As!a!result!of!this!review,!CMS!issued!a!disallowance!notification!in!the!amount!of!$1.26!billion!
on! July! 25,! 2014.! ! In! the! cover! letter! accompanying! that! disallowance! notification,! CMS! also!
indicated!it!will!be!initiating!a!similar!review!of!the!two!subsequent!fiscal!years!(for!State!fiscal!
years!ending!in!March!2012!and!March!2013).!!A!comparable!amount!of!Federal!aid!is!at!risk!for!
any!prior!period!if!CMS!is!successful.!
!
The!State!can!request!reconsideration!of!the!proposed!$1.26!billion!disallowance!by!sending!a!
letter!to!the!Secretary!of!HHS!within!60!calendar!days!of!July!25,!2014,!stating!the!reasons!for!
21!
reconsideration.! ! The! State! can! also! file! a! notice! of! appeal! with! the! Departmental! Appeals!
Board!(DAB)!with!HHS!within!60!days!following!a!potential!adverse!decision!by!the!Secretary!of!
HHS.!!The!State!can!retain!the!disallowed!funds!during!the!pendency!of!the!reconsideration!and!
DAB!review!process,!although!if!the!State!is!unsuccessful!during!these!administrative!processes!
the!disallowed!amount!plus!interest!will!be!due.!
!
The! State! currently! plans! to! pursue! the! reconsideration! and!DAB! appeals! processes.! ! If! these!
are!not!successful,!the!State!can!pursue!action!in!Federal!Court!on!this!potential!disallowance.!!!!!
!
The! State! is! not! aware! of! any! similar! attempts! by! the! Federal! government! to! retroactively!
recover! Federal! aid! of! this! magnitude! that! was! paid! pursuant! to! an! approved! State! plan.!!
However,! there! can! be! no! assurance! that! final! Federal! action! in! this! matter! will! not! result! in!
materially!adverse!changes!to!the!Financial!Plan.!
BUDGET CONTROL ACT

!
The! Federal! Budget! Control! Act! (BCA)! of! 2011! imposed! annual! caps! on! Federal! discretionary!
spending!over!a!tenAyear!period!and!mandated!an!additional!$1.2!trillion!in!deficit!reduction,!
which,!if!not!enacted,!would!be!achieved!through!the!sequestration!of!funds!in!Federal!Fiscal!
Year! (FFY)! 2013! and! lowered! discretionary! spending! caps! in! the! following! years.! ! As! the!
required!deficit!reduction!was!not!achieved!by!the!March!1,!2013!deadline,!an!acrossAtheAboard!
5! percent! reduction! in! FFY! 2013! funding! for! Federal! nondefense! discretionary! programs! was!
implemented.!!In!December!2013,!the!spending!caps!for!FFY!2014!and!FFY!2015!were!revised!
upward! by! the! Bipartisan! Budget! Act! (BBA)! of! 2013.! ! While! the! BBA! provided! minor!
discretionary! cap!relief!over! two! years,! BCA! caps! in! the! remaining! years! were! not! addressed.!!
Specific!funding!levels!are!expected!to!be!determined!through!the!annual!Congressional!budget!
process!if!the!lowered!spending!caps!remain!in!place.!!DOB!estimates!that!New!York!State!and!
its!local!governments!could!lose!approximately!$5!billion!in!Federal!funding!over!a!multiAyear!
period,!including!reductions!in!Federal!funding!that!passes!through!the!State!budget!for!school!
districts,!as!well!as!environmental,!criminal!justice!and!social!services!programs.!
!
DEBT CEILING
!
In! October! 2013,! an! impasse! in! Congress! caused! a! temporary! Federal! government! shutdown!
and! raised! concern! for! a! time! that! the! Federal! debt! ceiling! would! not! be! raised! in! a! timely!
manner.!!A!Federal!government!default!on!payments,!particularly!if!it!persisted!for!a!prolonged!
period,! could! have! a! materially! adverse! effect! on! the! national! and! state! economies,! financial!
markets,!and!intergovernmental!aid!payments.!!The!specific!effects!on!the!Financial!Plan!of!a!
Federal! government! payment! default! in! the! future! are! unknown! and! impossible! to! predict.!!
However,!data!from!past!economic!downturns!suggest!that!the!States!revenue!loss!could!be!
substantial!if!the!economy!goes!into!a!recession!due!to!a!Federal!default.!!
22!
A! payment! default! by! the! United! States! may! adversely! affect! the! municipal! bond! market.!!
Municipal!issuers,!as!well!as!the!State,!could!face!higher!borrowing!costs!and!impaired!market!
access.! ! This! would! jeopardize! planned! capital! investments! in! transportation! infrastructure,!
higher! education! facilities,! hazardous! waste! remediation,! environmental! projects,! and!
economic!development!projects.!!Additionally,!the!market!for!and!market!value!of!outstanding!
municipal!obligations,!including!municipal!obligations!of!the!State,!could!be!adversely!affected.!
!
HEALTH$INSURANCE$COMPANY$CONVERSIONS$
!
State! law! permits! a! health! insurance! company! to! convert! its! organizational! status! from! a!!
notAforAprofit! to! a! forAprofit! corporation! (a! health! care! conversion),! subject! to! a! number! of!
terms,!conditions,!and!approvals.!!Under!State!law,!the!State!is!entitled!to!proceeds!from!the!
monetization!of!a!health!service!corporation,!from!a!notAforAprofit!to!a!forAprofit!corporation,!
and! such! proceeds! must! be! used! by! the! State! for! expenses! related! to! healthAcare.! ! Prior!
Financial! Plans! have! included! proceeds! from! conversions! ($175! million! in! FY! 2014,! and!!
$300! million! annually! in! FY! 2015,! FY! 2016,! and! FY! 2017),! which! have! not! been! realized.! ! For!
planning!purposes,!the!Financial!Plan!no!longer!counts!on!conversion!proceeds.!!!
!
STATUS$OF$CURRENT$LABOR$NEGOTIATIONS$(CURRENT$CONTRACT$PERIOD)$
!
The!State!has!settled!collective!bargaining!agreements!with!96!percent!of!the!State!workforce!
for!the!contract!period!commencing!in!FY!2012.!!FiveAyear!agreements!were!reached!with!the!
Civil! Service! Employees! Association! (CSEA),! the! United! University! Professions! (UUP),! the! New!
York!State!Correctional!Officers!and!Police!Benevolent!Association!(NYSCOPBA),!Council!82,!and!
most! recently,! DCA37.! ! FourAyear! agreements! were! reached! with! the! Public! Employees!
Federation!(PEF)!and!the!New!York!State!Police!Benevolent!Association!(NYSPBA).!!!
!
The! settled! agreements! include! wage! and! benefit! concessions! in! exchange! for! contingent!
employee!job!protection!through!the!respective!contract!periods.!!Nevertheless,!reductions!in!
force!may!be!authorized!if!the!States!fiscal!circumstances!change!materially!or!unexpectedly,!
or!if!such!reductions!are!associated!with!the!closure!or!restructuring!of!facilities!authorized!by!
legislation!or!by!a!Spending!and!Government!Efficiency!Commission!(SAGE)!determination.!!The!
agreements!have!provided:!!twoAyear!Deficit!Reduction!Plan!(DRP)!savings!of!$300!million;!no!
general!salary!increases!for!the!threeAyear!period!FY!2012!through!FY!2014;!a!2!percent!general!
salary!increase!in!FY!2015;!and!a!2!percent!general!salary!increase!in!FY!2016!for!the!employees!
with! fiveAyear! agreements.! ! Additionally,! the! agreements! provided! fullAannual! health! benefit!
savings!of!$230!million!resulting!from!increases!to!employee/retiree!premium!shares,!copays,!
out!of!network!deductibles!and!coinsurance.!
!
Two!lump!sum!payments!!$775!in!FY!2014!and!$225!in!FY!2015!!were!paid!to!employees!
represented! by! CSEA,!NYSPBA,! NYSCOPBA! and!Council! 82.! ! Additionally,! UUP! employees! may!
receive! lump! sum! payments! of! similar! value! in! the! form! of! Chancellors! Power! of! State!
23!
University! of! New! York! (SUNY)! Awards! and! Presidential! Discretionary! Awards.! ! However,!
employees!represented!by!PEF!and!DCA37!will!not!receive!lump!sum!payments.!!Instead,!they!
will!be!repaid!for!all!DRP!reductions!over!an!extended!period!at!the!end!of!the!contract!term,!
whereas!the!others!will!be!repaid!for!a!portion!of!their!reductions.!!!
!
Most! recently,! the! Graduate! Student! Employees! Union! (GSEU)! agreed! to! deal! with! the! State,!
pending!ratification!by!its!members,!for!the!period!July!2,!2009!to!July!1,!2016.!!Members!who!
have!been!on!the!payroll!since!October!1,!2009!and!October!1,!2010!will!receive!a!retroactive!
general! salary! increases! of! 2! percent! and! 3! percent,! respectively.! ! Additionally,! a! $500! lump!
sum!will!be!provided!to!members!hired!in!academic!year!2011A12!and!still!on!payroll.!!Eligible!
members!will!also!receive!a!2!percent!general!salary!increase!in!both!academic!years!2014A15!
and!2015A16.!!
!
Finally,! the! unions! representing! State! Police! Troopers,! Investigators! and! Commissioned/NonA
Commissioned! Officers! continue! to! have! unsettled! contracts! for! the! current! contract! period.!!
The!Financial!Plan!does!not!include!a!General!Fund!reserve!for!this!purpose.!!!
!
CURRENT$CASH8FLOW$PROJECTIONS$
!
The!State!authorizes!the!General!Fund!to!borrow!resources!temporarily!from!available!funds!in!
the!ShortATerm!Investment!Pool!(STIP)!for!up!to!four!months,!or!to!the!end!of!the!fiscal!year,!
whichever! period! is! shorter.! ! The! amount! of! resources! that! can! be! borrowed! by! the! General!
Fund! is! limited! to! the! available! balances! in! STIP,! as! determined! by! the! State! Comptroller.!!
Available! balances! include! money! in! the! States! governmental! funds! and! a! relatively! small!
amount!of!other!moneys!belonging!to!the!State.!!Several!accounts!in!Debt!Service!Funds!and!
Capital!Projects!Funds!that!are!part!of!All!Governmental!Funds!are!excluded!from!the!balances!
deemed!available!in!STIP.!!These!excluded!funds!consist!of!bond!proceeds!and!money!obligated!
for!debt!service!payments.!
!
DOB!expects!that!the!State!will!have!sufficient!liquidity!to!make!payments!as!they!become!due!
throughout!FY!2015,!but!that!the!General!Fund!may,!from!time!to!time!on!a!daily!basis,!need!to!
borrow!resources!temporarily!from!other!funds!in!STIP.!!The!State!continues!to!reserve!money!
on!a!quarterly!basis!for!debt!service!payments!that!are!financed!with!General!Fund!resources.!!
Money! to! pay! debt! service! on! bonds! secured! by! dedicated! receipts,! including! PIT! bonds! and!
Sales! Tax! bonds,! continues! to! be! set! aside! as! required! by! law! and! bond! covenants.! ! The!
following!table!provides!results!and!estimates!of!monthAend!balances!for!FY!2015.!!!!
!
24!
ALL!FUNDS!MONTH@END!CASH!BALANCES
FY!2015
April!(Results)
May!(Results)
June!(Results)
July!(Projected)
August!(Projected)
September!(Projected)
October!(Projected)
November!(Projected)
December!(Projected)
January!(Projected)
February!(Projected)
March!(Projected)
General
Fund
Other
Funds
All!
Funds
5,533
4,548
5,131
7,022
6,116
7,537
6,291
5,907
7,343
9,397
9,781
6,214
2,043
2,566
2,608
2,870
3,475
1,025
1,578
2,038
1,215
2,846
3,285
1,875
7,576
7,114
7,739
9,892
9,591
8,562
7,869
7,945
8,558
12,243
13,066
8,089
PENSION$AMORTIZATION$
!
Under!legislation!enacted!in!August!2010,!the!State!and!local!governments!may!amortize!(defer!
paying)!a!portion!of!their!annual!pension!costs!beginning!in!FY!2011.!!Amortization!temporarily!
reduces! the! pension! costs! that! must! be! paid! by! public! employers! in! a! given! fiscal! year,! but!
results!in!higher!costs!overall!when!repaid!with!interest.!
!
The! 2010! legislation! enacted! a! formula! to! set! an! amortization! threshold! for! each! year.! ! The!
amortization!rate!(the!graded!rate)!may!increase!or!decrease!in!the!direction!of!the!actuarial!
contribution! rate! (the! normal! rate)! by! up! to! one! percentage! point! annually.! ! Pension!
contribution!costs!in!excess!of!the!graded!rate!may!be!amortized.!!Amortization!is!permitted!in!
all! years! if! the! normal! rate! is! greater! than! the! graded! rate.! However,! when! the! graded! rate!
equals!or!exceeds!the!normal!rate,!amortization!is!not!allowed.!
!
In!FY!2015,!the!graded!contribution!rates!for!the!Employees!Retirement!System!(ERS)!and!the!
Police!and!Fire!Retirement!System!(PFRS)!will!be!13.5!percent!and!21.5!percent,!respectively.!!
The!Financial!Plan!assumes!the!State!will!continue!to!amortize!its!pension!costs!in!FY!2015!at!
these!rates.!!!
!
25!
Over!the!past!four!years,!the!normal!rates!and!the!amortization!rates!were!as!follows:!
!
Fiscal!Year!
(FY)
ERS!Average!
Normal!Rate
ERS!Amortization!
Rate
PFRS!Average!
Normal!Rate
PFRS!
Amortization!
Rate
FY!!2011
FY!2012
11.5
15.9
9.5
10.5
18.1
21.5
17.5
18.5
FY!2013
FY!2014
18.5
11.5
25.7
19.5
20.5
12.5
28.8
20.5
!
For!both!ERS!and!PFRS,!DOB!projects!the!FY!2016!graded!rates!will!be!equal!to,!or!more!than,!
the!normal!contribution!rates.!!Under!this!scenario,!consistent!with!statutory!provisions!which!
require!that!the!graded!rate!be!set!to!the!average!actuarial!rate,!amortization!is!not!expected!in!
FY!2016.!!Furthermore,!DOB!projects!the!graded!rates!will!exceed!the!normal!contribution!rates!
in!FY!2017!through!FY!2020.!!In!these!years,!amounts!that!exceed!the!normal!contributions!will!
be!used!to!pay!the!cost!of!outstanding!prior!year!amortizations,!as!required!by!statute.!!These!
projections! are! based! on! projected! market! returns! and! numerous! actuarial! assumptions.! The!
next!fiveAyear!experience!study!conducted!by!the!Retirement!Systems!Actuary!is!scheduled!to!
take!place!in!2015!and!could!change!these!projections!materially.!
!
The! State! is! required! to! begin! repayment! on! each! new! amortization! in! the! fiscal! year!
immediately! following! the! year! in! which! the! deferral! was! made.! ! The! full! amount! of! the!
amortization,! with! interest,! must! be! repaid! within! ten! years,! but! the! amount! can! be! paidAoff!
sooner.!!The!annual!interest!rate!on!each!new!amortization!is!determined!by!OSC,!and!is!fixed!
for!the!entire!term!of!the!deferral.!
!
In!FY!2014,!the!State!made!the!minimum!required!pension!payments!to!the!New!York!State!&!
Local!Retirement!System!(NYSLRS)!of!$1.62!billion!and!$814!million!was!amortized.!!The!total!
payment! included! an! additional! $119.4! million! to! pay! off! the! 2010! Retirement! Incentive! and!
other!outstanding!liabilities.!!In!addition,!the!States!Office!of!Court!Administration!(OCA)!made!
its!minimum!pension!payment!of!$269!million!and!$123!million!was!amortized.!!This!included!
an!additional!$7!million!to!pay!off!the!2005!pension!amortization!liability.!!The!total!deferred!
amount! ! $937! million! ! will! be! repaid! with! interest! over! the! next! ten! years,! beginning! in!!
FY!2015.!
!
For!amounts!amortized!in!FY!2011,!FY!2012,!FY!2013,!and!FY!2014,!the!State!Comptroller!set!
interest! rates! of! 5! percent,! 3.75! percent,! 3! percent,! and! 3.67! percent,! respectively.! ! The!
Financial!Plan!assumes!that!both!the!State!and!OCA!will!also!elect!to!amortize!pension!costs!in!
FY!2015,!consistent!with!the!provisions!of!the!authorizing!legislation,!and!repay!such!amounts!
at!an!interest!cost!assumed!by!DOB!to!be!3.67!percent!per!annum!over!ten!years!from!the!date!
26!
of!each!deferred!payment,!consistent!with!the!interest!rate!charged!on!the!FY!2014!amortized!
amounts.!
!
The! following! table! summarizes! pension! contributions! and! projections! for! General! State!
Charges! (GSCs)! and! OCA! over! the! period! FY! 2011! to! FY! 2028.! ! The! Normal! Costs! column!
shows! the! amount! of! the! States! pension! contribution! prior! to! amortization.! ! The! New!
Amortized! Amounts! /! Payment! on! Prior! Deferrals! column! shows! new! amounts! deferred! or!
payments! made!on! prior! deferrals! in! each! fiscal! year.! !The! New! Amortization! Costs! column!
provides!the!aggregate!cost!of!amortization!in!a!given!fiscal!year!(principal!and!interest!on!all!
prior! deferrals).! ! The! Total! column! provides! the! States! pension! contribution,! net! of!
amortization.!
!
1
EMPLOYEE!RETIREMENT!SYSTEM!AND!POLICE!AND!FIRE!RETIREMENT!SYSTEM
Fiscal!Year
Results:
2011
2012
2013
2014
Projections:
2015
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
2026
2027
2028
Normal!Costs2
New!Amortized!
Amounts/Payment!
on!Prior!Deferrals
New!
Amortization!
Costs
Total!
1,552.8
2,041.7
2,085.3
2,633.7
(249.6)
(562.9)
(778.5)
(937.0)
0.0
32.3
100.9
192.1
1,303.2
1,511.1
1,407.7
1,888.8
2,373.5
1,706.2
1,477.9
1,355.8
1,315.7
1,312.7
1,389.1
1,455.0
1,523.7
1,596.0
1,671.1
1,749.2
1,830.6
1,915.3
(742.6)
0.0
117.3
171.9
178.7
96.6
3.6
0.0
0.0
0.0
0.0
0.0
0.0
0.0
305.8
395.8
395.8
364.1
363.5
295.0
207.2
203.7
203.7
180.8
90.1
0.0
0.0
0.0
1,936.7
2,102.0
1,991.0
1,891.8
1,857.9
1,704.3
1,599.9
1,658.7
1,727.4
1,776.8
1,761.2
1,749.2
1,830.6
1,915.3
Source:!!NYS!DOB.
1!
Pension!contribution!values!do!not!include!pension!costs!related!to!the!Optional!Retirement!Program!and!
Teachers'!Retirement!System!for!SUNY!and!SED,!whereas!the!projected!pension!disbursements!in!this!Financial!
Plan!tables!include!such!pension!disbursements.
2!
Normal!costs!include!payments!from!amortizations!prior!to!FY!2011,!which!will!end!in!FY!2017.
27!
Consistent! with! these! amortization! assumptions,! Part! TT! of! Chapter! 57! of! the! Laws! of! 2010!
requires! that:! (a)! the! State! make! additional! contributions! in!upcoming! fiscal! years,! above! the!
actuarially! required! contribution,! as! reflected! in! the! following! table,! and! (b)! once! all!
outstanding!amortizations!are!paid!off,!additional!contributions!be!set!aside!as!reserves!for!rate!
increases,!to!be!invested!by!the!State!Comptroller!and!used!to!offset!future!rate!increases.!
!!
As!noted!above,!DOBs!most!recent!pension!contribution!rate!forecast!assumes!that!the!normal!
contribution!rate!will!equal!the!graded!rate!in!FY!2016.!!Therefore,!the!State!would!not!have!
the!option!to!amortize!any!of!its!pension!costs!in!2016,!or!in!the!immediately!succeeding!fiscal!
years.! ! In! addition,! this!forecast! assumes! the! State! will! make! amortization!payments! on! prior!
deferrals!pursuant!to!the!formula!in!statute.!!These!payments!are!projected!to!occur!in!FY!2017!
through! FY! 2021.! ! Projections! in! the! following! table! are! based! on! certain! assumptions!
concerning! investment! earnings! and! benefits! that! DOB! believes! are! reasonable.! ! However,!
actual!results!may!vary!from!the!projections!provided!in!the!following!table,!and!such!variances!
could!be!substantial.!
!
STATE!PENSION!COSTS!AND!AMORTIZATION!SAVINGS
FY!2011
AMORTIZATION!THRESHOLDS
ERS!(%)
PFRS!(%)
PENSION!(NET!COST)
Gross!Pension!Costs
Amortization!Savings!/!Excess!Contributions
Repayment!of!Amortization!(incl.!FY!2005!
and!FY!2006)
FY!2012
FY!2013
FY!2014
FY!2015
FY!2016
FY!2017
FY!2018
9.5
17.5
1,470
10.5
18.5
1,697
11.5
19.5
1,601
12.5
20.5
2,086
13.5
21.5
2,136
14.2
20.8
2,301
13.2
19.8
2,190
12.2
18.8
2,091
1,633
2,141
2,192
2,744
2,499
1,885
1,677
1,555
(250)
(563)
(779)
(937)
(743)
117
172
87
119
188
279
380
416
396
364
!
!
28!
OTHER$POST8EMPLOYMENT$BENEFITS$(OPEB)$
!
State!employees!become!eligible!for!postAemployment!benefits!(e.g.,!health!insurance)!if!they!
reach! retirement! while! working! for! the! State,! are! enrolled! in! the! New! York! State! Health!
Insurance! Program! (NYSHIP),! or! are! enrolled! in! the! States! optAout! program! at! the! time! they!
have! reached! retirement,! and! have! at! least! ten! years! of! eligible! service! for! NYSHIP! benefits.!!
The! cost! of! providing! postAretirement! health! insurance! is! shared! between! the! State! and! the!
retired! employee.! ! Contributions! are! established! by! law! and! may! be! amended! by! the!
Legislature.!!The!State!pays!its!share!of!costs!on!a!PayAAsAYouAGo!(PAYGO)!basis!as!required!by!
law.!
!
In! accordance! with! the! Governmental! Accounting! Standards! Board! (GASB)! Statement! 45,! the!
State! must! perform! an! actuarial! valuation! every! two! years! for! purposes! of! calculating! OPEB!
liabilities.! ! As! disclosed! in! Note! 13! of! the! States! Basic! Financial! Statements! for! FY! 2014,! the!
Annual!Required!Contribution!(ARC)!represents!the!projected!annual!level!of!funding!that,!if!set!
aside!on!an!ongoing!basis,!would!cover!projected!normal!costs!each!year!and!to!amortize!any!
unfunded!liabilities!of!the!plan!over!a!period!not!to!exceed!30!years.!!Amounts!required!but!not!
actually! set! aside! to! pay! for! these! benefits! are! accumulated,! with! interest,! as! part! of! the! net!
OPEB!obligation,!after!adjusting!for!amounts!previously!required.!!
!
As! reported! in! the! States! Basic! Financial! Statements! for! FY! 2014,! the! projected! unfunded!
actuarial!accrued!liability!for!FY!2014!is!$68.2!billion!($54.3!billion!for!the!State!and!$13.9!billion!
for! SUNY),! an! increase! of! $1.7! billion! from! FY! 2013! (attributable! entirely! to! SUNY).! ! The!
unfunded!actuarial!accrued!liability!for!FY!2014!used!an!actuarial!valuation!of!OPEB!liabilities!as!
of! April! 1,! 2012! for! the! State! and! as! of! April! 1,! 2012! for! SUNY.! ! These! valuations! were!
determined!using!the!Frozen!Entry!Age!actuarial!cost!method,!and!are!amortized!over!an!open!
period!of!30!years!using!the!level!percentage!of!projected!payroll!amortization!method.!!!
!
The! actuarially! determined! annual! OPEB! cost! for! FY! 2014! totaled! $3.0! billion! ($2.3! billion! for!
the!State!and!$0.7!billion!for!SUNY),!a!decline!of!$390!million!from!FY!2013!($322!million!for!the!
State!and!$68!million!for!SUNY).!!The!actuarially!determined!cost!is!calculated!using!the!Frozen!
Entry!Age!actuarial!cost!method,!allocating!costs!on!a!level!basis!over!earnings.!!The!actuarially!
determined! cost! was! $1.5! billion! ($1.0!billion! for! the! State! and! $0.5! billion! for! SUNY)! greater!
than!the!cash!payments!for!retiree!costs!made!by!the!State!in!FY!2014.!!This!difference!between!
the! States! PAYGO! costs,! and! the! actuarially! determined! required! annual! contribution! under!
GASB! Statement! 45,! reduced! the! States! net! asset! condition! at! the! end! of! FY! 2014! by!!
$1.5!billion.!
!
29!
GASB!does!not!require!the!additional!costs!to!be!funded!on!the!States!budgetary!(cash)!basis,!
and!no!funding!is!assumed!for!this!purpose!in!the!Financial!Plan.!!The!State!continues!to!finance!
these!costs,!along!with!all!other!employee!health!care!expenses,!on!a!PAYGO!basis.!!!
!
There!is!no!provision!in!the!Financial!Plan!to!fund!the!actuarial!required!contribution!for!OPEB.!!
If! the! State! began! making! the! actuarial! required! contribution,! the! additional! cost! above! the!
PAYGO!amounts!would!be!lowered.!!The!States!Health!Insurance!Council,!which!consists!of!the!
Governors!Office!of!Employee!Relations!(GOER),!Civil!Service!and!DOB,!will!continue!to!review!
this! matter! and! seek! input! from! the! State! Comptroller,! the! legislative! fiscal! committees! and!
other!outside!parties.!!However,!it!is!not!expected!that!the!State!will!alter!its!planned!funding!
practices!in!light!of!existing!fiscal!conditions.!
!
FINANCIAL$SETTLEMENTS$$
!
The! State! periodically! receives! proceeds! from! financial! settlements! that! are! deposited! to! the!
General! Fund.! ! Based! on! receipts! to! date! and! other! information,! the! Updated! Financial! Plan!
includes! an! additional! $4.2! billion! in! proceeds,! bringing! the! annual! financial! settlement!
estimate!to!$4.5!billion!in!FY!2015.!!This!consists!of!$3.6!billion!from!BNP!Paribas,!$715!million!
from!Credit!Suisse!AG,!$50!million!from!Metropolitan!Life,!$20!million!from!AXA!Equitable!and!
$92! million! from! Citigroup! (State! Share).! ! The! Financial! Plan! assumes! settlements! in! the!
upcoming! fiscal! years! of! approximately! $250! million! in! FY! 2016,! and! $100! million! each! for!!
FY!2017!and!FY!2018.!!There!can!be!no!assurance!that!settlement!proceeds!in!upcoming!fiscal!
years!will!be!received!by!the!State!at!the!levels!assumed!in!the!Financial!Plan.$!
!
J.P. M ORGAN SECURITIES LLC SETTLEMENT

!
Pursuant!to!a!litigation!settlement!reached!on!November!19,!2013,!J.P.!Morgan!Securities!LLC!is!
required! to! remit! $1! billion! to! the! State! of! New! York.!! The! associated! 2012! lawsuit! was! filed!
against! J.P.! Morgan! Securities! LLC! following! allegations! of! the! firms! misrepresentation! of!
mortgageArelated! securities.!! The! settlement! stipulated! $387! million! in! direct! restitutions! to!
affected! State! residents! and! $613! million! to! the! credit! of! the! State! Treasury,! of! which! a!
minimum!of!85!percent!must!be!allocated!for!housing!and!related!purposes,!and!the!balance!
permitted!for!general!State!use.!
!
Consistent! with! the! legal! stipulations! and! legislation! adopted! in! the! FY!2015! Enacted! Budget,!
$613! million! was! deposited! in! a! State! escrow! account! on! December! 17,! 2013! of! which!!
$23.5!million!was!subsequently!transferred!to!the!general!fund!and!$589.5!million!to!the!newly!
created! Mortgage! Settlement! Proceeds! Trust! Fund.! !The! FY! 2015! Enacted! Budget! authorized!
the! following! distributions! of! the! funds:! (1)! $440! million! in! accordance! with! an! approved!
memorandum!of!understanding!between!the!Executive!and!Legislature!in!consultation!with!the!
HCR,! (2)!$81.5!million!to!be!distributed!in!accordance!with!a!plan!developed!by!the!Attorney!
General,!and!(3)!$91.5!million!in!transfers!to!the!General!Fund!over!a!fourAyear!period.!!
30!
LITIGATION$
!
Litigation!against!the!State!may!include!potential!challenges!to!the!constitutionality!of!various!
actions.! ! The! State! may! also! be! affected! by! adverse! decisions! that! are! the! result! of! various!
lawsuits.!!Such!adverse!decisions!may!not!meet!the!materiality!threshold!to!warrant!individual!
description!but,!in!the!aggregate,!could!still!adversely!affect!the!Financial!Plan.!!!
!
UPDATE$ON$STORM$RECOVERY$
!
In!recent!years,!New!York!State!has!sustained!damage!from!three!powerful!storms!that!crippled!
entire!regions.!!In!August!2011,!Hurricane!Irene!disrupted!power!and!caused!extensive!flooding!
to!various!New!York!State!counties.!!In!September!2011,!Tropical!Storm!Lee!caused!flooding!in!
additional! New! York! State! counties! and,! in! some! cases,! exacerbated! the! damage! caused! by!
Hurricane! Irene! two! weeks! earlier.! ! Little! more! than! one! year! later,! on! October! 29,! 2012,!
Superstorm! Sandy! struck! the! East! Coast,! causing! widespread! infrastructure! damage! and!
economic!losses!to!the!greater!New!York!region.!!The!frequency!and!intensity!of!these!storms!
presents!economic!and!financial!risks!to!the!State.!!State!claims!for!reimbursement!for!the!costs!
of!the!immediate!response!are!in!process,!and!both!recovery!and!future!mitigation!efforts!have!
begun,!largely!supported!by!Federal!funds.!!In!January!2013,!the!Federal!government!approved!
approximately!$60!billion!in!Federal!disaster!aid!for!general!recovery,!rebuilding!and!mitigation!
activity!nationwide.!!New!York!anticipates!receiving!approximately!oneAhalf!of!this!amount!over!
the!coming!years!for!response,!recovery,!and!mitigation!costs.!!There!can!be!no!assurance!that!
all! anticipated! Federal! disaster! aid! described! above! will! be! provided! to! the! State! and! its!
affected!entities,!or!that!such!Federal!disaster!aid!will!be!provided!on!the!expected!schedule.!!
!
CLIMATE$CHANGE$ADAPTATION$
!
Climate! change! is! expected! to! cause! longAterm! threats! to! physical! and! biological! systems.!!
Potential!hazards!and!risks!related!to!climate!change!for!the!State!include,!among!other!things,!
rising!sea!levels,!more!severe!coastal!flooding!and!erosion!hazards,!and!more!intense!storms.!!
Storms! in! recent! years,! including! Superstorm! Sandy,! Hurricane! Irene,! and! Tropical! Storm! Lee,!
have!demonstrated!vulnerabilities!in!the!States!infrastructure,!including!mass!transit!systems,!
power! transmission! and! distribution! systems,! and! other! critical! lifelines,! to! extreme! weather!
events,!including!coastal!flooding!caused!by!storm!surges.!!Significant!longAterm!planning!and!
investment!by!the!Federal!government,!State,!and!municipalities!is!expected!to!be!needed!to!
adapt!existing!infrastructure!to!the!risks!posed!by!climate!change.!!
!
!
31!
FINANCIAL$CONDITION$OF$NEW$YORK$STATE$LOCALITIES$
!
The!fiscal!demands!on!the!State!may!be!affected!by!the!fiscal!conditions!of!New!York!City!and!
potentially! other!localities,! which! rely! in! part!on! State! aid! to! balance!their! budgets! and! meet!
their!cash!requirements.!!Certain!localities!outside!New!York!City,!including!cities!and!counties,!
have! experienced! financial! problems! and! have! requested! and! received! additional! State!
assistance!during!the!last!several!State!fiscal!years.!!In!2013,!the!Financial!Restructuring!Board!
for! Local! Governments! was! created! to! provide! assistance! to! distressed! local! governments! by!
performing! comprehensive! reviews! and! providing! grants! and! loans! as! a! condition! of!
implementing!recommended!efficiency!initiatives.!!For!additional!details!on!the!Board,!please!
visit!www.frb.ny.gov.!!
!
BOND$MARKET$
!
Implementation! of! the! Financial! Plan! is! dependent! on! the! State's! ability! to! market! its! bonds!
successfully.! ! The! State! finances! much! of! its! capital! spending! in! the! first! instance! from! the!
General! Fund! or! STIP,! which! it!then! reimburses!with! proceeds! from!the!sale! of! bonds.! ! If!the!
State!cannot!sell!bonds!at!the!levels!(or!on!the!timetable)!expected!in!the!capital!plan,!it!can!
adversely! affect! the! States! overall! cash! position! and! capital! funding! plan.! ! The! success! of!
projected! public! sales! will,! among! other! things,! be! subject! to! prevailing! market! conditions.!!
Future! developments! in! the! financial! markets,! including! possible! changes! in! Federal! tax! law!
relating! to! the! taxation! of! interest! on! municipal! bonds,! as! well! as! future! developments!
concerning! the! State! and! public! discussion! of! such! developments,! generally! may! affect! the!
market!for!outstanding!StateAsupported!and!StateArelated!debt.!
!
CAPITAL$COMMITMENT$PLAN$
!
The! State! continues! to! implement! the! best! practices! put! forth! by! the! New! York! Works! Task!
Force!(the!Task!Force).!!The!Task!Force!was!formed!in!May!2012!to!assist!in!the!coordination!
of!longAterm!capital!planning!among!State!agencies!and!public!authorities.!!Consistent!with!the!
longAterm!planning!goals!of!New!York!Works,!DOB!formulated!10Ayear!capital!commitment!and!
disbursement!projections.!!The!total!commitment!and!disbursement!levels!permissible!over!the!!
10Ayear! capital! planning! horizon! reflect,! among! other! things,! projected! capacity! under! the!
State's!debt!limit,!anticipated!levels!of!Federal!aid,!and!the!timing!of!capital!activity!based!on!
known!needs!and!historical!patterns.!!
!
32!
DEBT$REFORM$ACT$LIMIT$
!
The! Debt! Reform! Act! of! 2000! (Debt! Reform! Act)! restricts! the! issuance! of! StateAsupported!
debt!to!capital!purposes!only!and!limits!such!debt!to!a!maximum!term!of!30!years.!!The!Debt!
Reform! Act! limits! the! amount! of! new! StateAsupported! debt! to! 4! percent! of! State! personal!
income! and! new! StateAsupported! debt! service! costs! to! 5! percent! of! All! Funds! receipts.! ! The!
restrictions!apply!to!all!new!StateAsupported!debt!issued!since!April!1,!2000.!!The!cap!on!new!
StateAsupported!debt!outstanding!began!at!0.75!percent!of!personal!income!in!FY!2001!and!was!
fully! phased! in! at! 4! percent! of! personal! income! during! FY! 2011,! while! the! cap! on! new! StateA
supported! debt! service! costs! began! at! 0.75! percent! of! All! Fund! receipts! in! FY! 2001! was! fully!
phased!in!at!5!percent!during!FY!2014.!!For!FY!2013,!the!last!year!for!which!a!calculation!has!
been!completed,!the!State!was!in!compliance!with!the!statutory!caps!based!on!calendar!year!
2012! personal! income! and! FY! 2013! debt! outstanding.! ! The! FY! 2014! calculation! will! be!
completed!in!October!2014.!
!
DOB! expects! that! debt!outstanding! and!debt! service! will! continue!to! remain! below! the! limits!
imposed! by! the! Debt! Reform! Act.! ! Based! on! the! most! recent! personal! income! and! debt!
outstanding! forecasts,! the! available! room! under! the! debt! outstanding! cap! is! expected! to!
decline! from! $3.3! billion! in! FY! 2014! to! $421! million! in! FY! 2017.! ! This! includes! the! estimated!
impact! of! the! bondAfinanced! portion! of! the! Enacted! Budgets! increased! capital! commitment!
levels!included!in!the!10Ayear!capital!planning!projections.!!Debt!outstanding!and!debt!service!
caps!continue!to!include!the!existing!SUNY!Dormitory!Facilities!lease!revenue!bonds,!which!are!
backed!by!a!general!obligation!pledge!of!SUNY.!!Bonds!issued!under!the!new!SUNY!Dormitory!
Facilities! Revenue! credit! are! not! included! in! the! States! calculation! of! debt! caps.! ! Capital!
spending!priorities!and!debt!financing!practices!may!be!adjusted!from!time!to!time!to!preserve!
available!debt!capacity!and!stay!within!the!statutory!limits,!as!events!warrant.!
!
Year
FY!2014
FY!2015
FY!2016
FY!2017
FY!2018
FY!2019
Year
FY!2014
FY!2015
FY!2016
FY!2017
FY!2018
FY!2019
Personal
Income
1,062,642
1,114,309
1,168,700
1,230,903
1,294,027
1,358,362
All!Funds!
Receipts
137,713
145,803
145,869
150,408
153,864
157,533
Cap!%
4.00%
4.00%
4.00%
4.00%
4.00%
4.00%
DEBT!OUTSTANDING!SUBJECT!TO!CAP
Debt!Outstanding $!Remaining
Cap!$ Since!April!1,!2000 Capacity
42,506
39,182
3,323!
44,572
41,841
2,731!
46,748
46,109
639!
49,236
48,815
421!
51,761
50,643
1,118!
54,334
52,842
1,493!
%!Remaining
Capacity
0.31%
0.25%
0.05%
0.03%
0.09%
0.11%
TOTAL!STATE@SUPPORTED!DEBT
Debt!Outstanding
Total!State@Supported
Prior!to!April!1,!2000
Debt!Outstanding
13,277
52,460
11,756
53,597
10,276
56,385
8,842
57,657
7,351
57,995
6,128
58,970
Cap!%
5.00%
5.00%
5.00%
5.00%
5.00%
5.00%
DEBT!SERVICE!SUBJECT!TO!CAP
Debt!Service
$!Remaining
DS!as!a
%!Remaining
Cap!$ Since!April!1,!2000 Capacity %!of!Revenue Capacity
6,886
3,855
3,031!
2.80%
2.20%
7,290
4,062
3,229!
2.79%
2.21%
7,293
4,381
2,912!
3.00%
2.00%
7,520
4,900
2,620!
3.26%
1.74%
7,693
5,296
2,398!
3.44%
1.56%
7,877
5,654
2,222!
3.59%
1.41%
TOTAL!STATE@SUPPORTED!DEBT!SERVICE
Debt!Service
Total!State@Supported
Prior!to!April!1,!2000
Debt!Service
2,533
6,388
1,555
5,617
1,498
5,879
1,753
6,653
1,698
6,993
1,552
7,206
Debt!as!a
%!of!PI
3.69%
3.75%
3.95%
3.97%
3.91%
3.89%
33!
SECURED$HOSPITAL$PROGRAM$
!
Under!the!Secured!Hospital!Program,!the!State!entered!into!service!contracts!to!enable!certain!
financially!distressed!notAforAprofit!hospitals!to!have!taxAexempt!debt!issued!on!their!behalf!to!
pay! for! the! cost!of!upgrading!their!primary!health! care! facilities.!! In!the! event! of! shortfalls!in!
revenues!to!pay!debt!service!on!the!Secured!Hospital!bonds!(which!include!hospital!payments!
made! under! loan! agreements! between! the! Dormitory! Authority! of! the! State! of! New! York!
(DASNY)! and! the! hospitals! and! certain! reserve! funds! held! by! the! applicable! trustees! for! the!
bonds)! the! service! contracts! obligate! the! State! to! pay! debt! service,! subject! to! annual!
appropriations! by! the! Legislature,! on! bonds! issued! by! DASNY! through! the! Secured! Hospital!
Program.!!As!of!March!31,!2014,!there!were!approximately!$351!million!of!bonds!outstanding!
for!this!program.!
!
The! financial! condition! of! hospitals! in! the! States! Secured! Hospital! Program! continues! to!
deteriorate.! ! Of! the! five! remaining! hospitals! in! the! program,! two! are! experiencing! significant!
operating! losses! that! have! impaired! their! ability! to! remain! current! on! their! loan! agreements!
with! DASNY.! ! In! relation! to! the! Secured! Hospital! Program,! the! States! contingent! contractual!
obligation!was!invoked!to!pay!debt!service!for!the!first!time!in!FY!2014,!when!$12!million!was!
paid.!!The!State!also!expects!to!pay!debt!service!costs!of!$31!million!in!FY!2015,!approximately!
$29!million!in!both!FYs!2016!and$FY!2017,!and!$17!million!in!FY!2018.!!These!amounts!are!based!
on!the!actual!experience!to!date!of!the!participants!in!the!program,!and!would!cover!the!debt!
service! costs! for! two! hospitals! that! currently! are! not! meeting! the! terms! of! their! loan!
agreements!with!DASNY,!as!well!as!the!debt!service!costs!of!a!third!hospital!that!is!now!closed.!!
The!State!has!estimated!additional!exposure!of!up!to!$31!million!annually,!if!all!hospitals!in!the!
program!failed!to!meet!the!terms!of!their!agreement!with!DASNY!and!if!available!reserve!funds!
were!depleted.!
$
SUNY$DOWNSTATE$HOSPITAL$AND$LONG$ISLAND$COLLEGE$HOSPITAL$
!
In!May!2011,!the!New!York!State!Supreme!Court!issued!an!order!(the!"May!2011!Order")!that!
approved!the!transfer!of!real!property!and!other!assets!of!Long!Island!College!Hospital!(LICH)!to!
a! New! York! State! notAforAprofit! corporation! (Holdings),! the! sole! member! of! which! is! SUNY.!!
Subsequent! to! such! transfer,! Holdings! leased! the! LICH! hospital! facility! to! SUNY! Downstate!
Hospital!("Downstate!Hospital").!!In!2012,!DASNY!issued!tax!exempt!State!PIT!Revenue!Bonds!
("PIT!Bonds"),!to!refund!approximately!$100!million!in!outstanding!debt!originally!incurred!by!
LICH.!!!
!
To!address!the!deteriorating!financial!condition!of!Downstate!Hospital,!which!has!been!caused!
in! part! by! the! deteriorating! financial! position! of! LICH,! legislation! adopted! with! the! FY! 2014!
Enacted!Budget!required!the!Chancellor!of!SUNY!to!submit!to!the!Governor!and!the!Legislature!
a!multiAyear!sustainability!plan!for!the!Downstate!Hospital.!!Specifically,!the!legislation!required!
the!sustainability!plan!to:!!a)!set!forth!recommendations!necessary!to!achieve!financial!stability!
34!
for!Downstate!Hospital,!and!b)!preserve!the!academic!mission!of!Downstate!Hospitals!medical!
school.!!In!accordance!with!this!legislation,!the!Chancellor!of!SUNY!submitted!the!sustainability!
plan! for! Downstate! Hospital! on! May! 31,! 2013,! and! supplemented! the! plan! with! changes! in! a!
letter!dated!June!13,!2013.!!The!supplemented!plan!was!approved!by!both!the!Commissioner!of!
Health!and!the!Director!of!the!Budget!on!June!13,!2013.!!Generally,!the!approved!sustainability!
plan!anticipates:!!(a)!a!significant!restructuring!of!health!care!service!lines!at!University!Hospital!
Brooklyn! in! order! to! achieve! financial! milestones! assumed! in! the! sustainability! plan,! and!
supported! by! State! financial! assistance! from! DOH;! and! (b)! leveraging! the! LICH! asset! value! to!
support! the! costs! associated! with! Downstate! Hospital! exiting! LICH! operations,! while!
accommodating! continued! health! care! services! consistent! with! the! needs! of! the! community.!!
Pursuant! to! the! sustainability! plan,! as! supplemented,! SUNY,! together! with! Holdings,! issued! a!
request!for!proposals!(RFP)!to!provide!healthcare!services!in!or!around!the!LICH!facilities!and!to!
purchase!the!LICH!real!estate.!
!
In! 2013,! State! Supreme! Court! Judge! Demarest,! who! issued! the! May! 2011! Order,! issued,! sua!
sponte,!certain!additional!orders!that!could!have!affected!the!validity!of!the!May!2011!Order.!!
Also,! in! 2013,! State! Supreme! Court! Judge! Baynes! issued! a! series! of! orders! that,! effectively,!
precluded! SUNY! from! awarding! the! RFP! and! exiting! LICH! operations.! ! On! February! 25,! 2014,!
Judges! Demarest! and! Baynes! approved! a! settlement! whereby! all! parties! agreed! to! discharge!
their!claims!and!the!judges!vacated!their!orders.!!Pursuant!to!the!settlement,!SUNY,!together!
with! Holdings,! issued! a! new! RFP! to! increase! the! likelihood! that! the! healthcare! services!
component! of! the! successful! proposal! would! include! a! fullAservice! hospital.! ! The! structure! of!
the! settlement! also! increases! the! likelihood!that! sufficient!proceeds! from! the! transaction! will!
be!available!to!support!defeasance!of!the!PIT!Bonds!and!other!costs!associated!with!SUNY's!exit!
from!LICH.!!However,!there!have!been!and!continue!to!be!legal!proceedings!which!could!affect!
the!outcome!of!SUNYs!efforts!to!conclude!negotiations!with!a!new!operator.!!There!can!be!no!
assurance! that! the! resolution! of! the! legal! and! financial! issues! surrounding! LICH,! including!
payment!of!outstanding!liabilities,!will!not!have!a!materially!adverse!impact!on!SUNY.!
35!
Mu l t i-Ye a r
P r o j e c t io n s
MultiJYear&Financial&Plan&Projections&
&
INTRODUCTION$
!
This! section! presents! the! States! updated! multiAyear! Financial! Plan! projections! for! FY! 2015!
through!FY!2018.!!
!
The! States! cashAbasis! budgeting! system,! complex! fund! structure,! and! practice! of! earmarking!
certain!tax!receipts!for!specific!purposes,!complicate!the!discussion!of!the!States!receipts!and!
disbursements!projections.!!Therefore,!to!minimize!the!distortions!caused!by!these!factors!and,!
to!highlight!relevant!aspects!of!the!projections,!DOB!has!adopted!the!following!approaches!in!
summarizing!the!projections:!
!
Receipts:!!The!detailed!discussion!of!tax!receipts!covers!projections!for!both!the!General!
Fund!and!State!Funds!(including!capital!projects).!!The!latter!perspective!reflects!overall!
estimated! tax! receipts! before! their! diversion! among! various! funds! and! accounts,!
including! tax! receipts! dedicated! to! capital! projects! funds! (which! fall! outside! of! the!
General! Fund! and! State! Operating! Funds! accounting! perspectives).! ! DOB! believes! this!
presentation! provides! a! clearer! picture! of! projected! receipts,! trends! and! forecast!
assumptions,!by!factoring!out!the!distorting!effects!of!earmarking!certain!tax!receipts.!!
!
Disbursements:!!Roughly!40!percent!of!projected!StateAfinanced!spending!for!operating!
purposes! (excluding! transfers)! is! accounted! for! outside! of! the! General! Fund! and! is!
primarily! concentrated! in! the! areas! of! health! care,! School! Aid,! higher! education,!
transportation! and! mental! hygiene.! ! To! provide! a! clearer! picture! of! spending!
commitments,! the! multiAyear! projections! and! growth! rates! are! presented,! where!
appropriate,!on!both!a!General!Fund!and!State!Operating!Funds!basis.!!
!
In!evaluating!the!States!multiAyear!operating!forecast,!it!should!be!noted!that!the!reliability!of!
the!estimates!and!projections!as!a!predictor!of!the!States!future!financial!position!is!likely!to!
diminish!the!further!removed!such!estimates!and!projections!are!from!the!date!of!this!Updated!
Financial! Plan.! ! Accordingly,! in! terms! of! outyear! projections! (FY! 2016! through! FY! 2018),!!
FY!2016!is!the!most!relevant!from!a!planning!perspective.!!!
!
39!
MULTI5YEAR,FINANCIAL,PLAN,PROJECTIONS!
SUMMARY$
!
The!FY!2015!First!Quarterly!Update!limits!the!annual!growth!in!State!Operating!Funds!spending!
to!1.8!percent,!consistent!with!the!2!percent!spending!benchmark.!!In!addition,!DOB!estimates!
that! the! General! Fund! will! end! FY! 2015! with! a! sizeable! cashAbasis! surplus! due! to! a! series! of!
unbudgeted!financial!settlements!reached!with!banks!and!insurance!companies!to!date!in!the!
current!fiscal!year.!!The!Executive!is!developing!options!for!using!the!surplus!prudently,!which!
may! include! funding! oneAtime! capital! expenses,! bolstering! reserves,! and! reducing! debt.! ! DOB!
expects!that!a!formal!plan!for!use!of!the!windfall,!consistent!with!adherence!with!the!2!percent!
spending!benchmark,!will!be!proposed!by!no!later!than!the!FY!2016!Executive!Budget.!!
!
On!July!25,!2014,!the!Centers!for!Medicare!and!Medicaid!Services!(CMS)!notified!the!State!that!
it! was! disallowing! $1.26! billion! in! payments! made! to! the! States! Office! for! People! with!
Developmental! Disabilities! (OPWDD)! system! in! FY! 2011,! and! initiating! a! review! of! payments!
made!in!FY!2012!and!FY!2013!(in!FY!2014,!the!State!switched!to!a!different!claiming!system!for!
OPWDD).!! The! State! plans! to! appeal! the! CMS! audit! disallowance,! noting! among! other! things!
that! CMS! approved! the! States! claiming! methodology.!! There! can! be! no! assurance! that! the!
State!will!be!successful!in!its!appeal.!(See!Other!Matters!Affecting!the!Financial!Plan!!Federal!
Issues!!Audit!Disallowance!herein.)!
!
FY! 2016! and! thereafter! set! forth! in! the! Financial! Plan! reflect! the! savings! that! DOB! estimates!
would! occur! if! the! Governor! continues! to! propose,! and! the! Legislature! continues! to! enact,!
balanced!budgets!in!future!years!that!limit!annual!growth!in!State!Operating!Funds!spending!to!
no! greater! than! 2! percent.! ! The! estimated! savings! are! labeled! in! the! Financial! Plan! tables! as!
Adherence! to! 2! percent! State! Operating! Funds! (SOF)! Spending! Benchmark.! ! Total!
disbursements! in! Financial! Plan! tables! and! discussion! do! not! assume! these! savings.! ! If! the! 2!
percent!State!Operating!Funds!spending!benchmark!is!not!adhered!to,!budget!gaps!may!result.!
!
The!following!tables!present!the!Financial!Plan!multiAyear!projections!for!the!General!Fund!and!
State!Operating!Funds,!as!well!as!reconciliation!between!the!State!Operating!Funds!projections!
and! the! General! Fund! budget! gaps.! ! The! tables! are! followed! by! a! summary! of! the! multiAyear!
receipts!and!disbursements!forecasts.!
!
!
40!
GENERAL$FUND$PROJECTIONS$
!
GENERAL!FUND!PROJECTIONS
FY!2014!
Results
FY!2015!
Updated
FY!2016!
Projected
FY!2017!
Projected
FY!2018!
Projected
Total!Receipts
57,758
3,219
891
61,868
57,995
7,710
1,445
67,150
61,565
2,980
813
65,358
64,680
2,790
771
68,241
67,486
2,215
744
70,445
DISBURSEMENTS
Local!Assistance!Grants
School!Aid
Medicaid
All!Other!
39,940
17,238
11,487
11,215
42,002
18,456
11,616
11,930
44,780
19,900
12,423
12,457
47,004
20,977
13,032
12,995
49,606
22,155
13,753
13,698
State!Operations
Personal!Service
NonAPersonal!Service
7,309
5,563
1,746
7,857
5,895
1,962
8,008
5,998
2,010
7,968
5,964
2,004
8,039
5,986
2,053
General!State!Charges
4,899
5,076
5,326
5,474
5,587
9,095
1,972
1,436
1,576
971
3,140
61,243
8,236
1,081
930
1,638
977
3,610
63,171
9,087
1,058
1,406
1,313
980
4,330
67,201
10,100
1,457
1,761
1,281
980
4,621
70,546
10,686
1,509
2,006
1,156
980
5,035
73,918
2,097
3,388
4,917
RECEIPTS
Taxes!(After!Debt!Service)
Miscellaneous!Receipts/Federal!Grants
Other!Transfers
Transfers!to!Other!Funds
Debt!Service
Capital!Projects
State!Share!of!Mental!Hygiene!Medicaid
SUNY!Operations
All!Other
Total!Disbursements
Adherence!to!2%!SOF!Spending!Benchmark!
Use!(Reservation)!of!Fund!Balance:
Rainy!Day!Reserve!Fund
Community!Projects!Fund!
PriorAYear!Labor!Agreements!(2007A2011)
Debt!Management
Undesignated!Reserve!
JP!Morgan!Settlement!Proceeds
BUDGET!SURPLUS/(GAP)!PROJECTIONS
1
n/a
n/a
(625)
(175)
6
(11)
(387)
0
(58)
(3,979)
0
87
35
0
(4,159)
58
(11)
0
0
(11)
0
0
0
243
(12)
0
0
(12)
0
0
0
1,071
(11)
0
0
(11)
0
0
0
1,433
Savings!estimated!from!limiting!annual!spending!growth!in!future!years!to!2!percent.!!!!The!Governor!is!expected!to!propose,!and!negotiate!with!
the!Legislature!to!enact,!budgets!that!hold!State!Operating!Funds!spending!growth!to!2!percent.!!Assumes!all!savings!from!holding!spending!
growth!are!made!available!to!the!General!Fund.!
41
41!
STATE$OPERATING$FUNDS$PROJECTIONS$
!
STATE!OPERATING!FUNDS!PROJECTIONS
FY!2014!
Results
FY!2015!
Updated
FY!2016!
Projected
FY!2017!
Projected
FY!2018!
Projected
Total!Receipts
68,335
20,592
88,927
68,816
24,517
93,333
72,825
19,580
92,405
76,435
19,298
95,733
79,622
18,774
98,396
DISBURSEMENTS
Local!Assistance!Grants
School!Aid
STAR
Other!Education!Aid
Higher!Education
Medicaid!(DOH)
Public!Health/Aging
Mental!Hygiene
Social!Services
Transportation
Local!Government!Assistance
Public!Protection
All!Other
59,406
20,420
3,357
2,003
2,817
16,241
2,179
2,777
3,101
4,722
756
282
751
61,178
21,671
3,429
2,146
2,916
16,732
1,868
2,925
2,777
4,817
779
342
776
64,138
23,289
3,478
2,212
2,999
17,523
1,828
3,063
3,012
4,865
778
369
722
66,346
24,294
3,574
2,365
3,062
18,282
1,798
3,078
3,067
4,936
789
345
756
69,239
25,502
3,616
2,540
3,123
19,051
1,827
3,555
3,134
5,014
792
309
776
State!Operations
Personal!Service
17,864
12,300
5,564
18,208
12,600
5,608
18,622
12,845
5,777
18,617
12,822
5,795
18,696
12,869
5,827
6,958
2,086
1,790
1,463
1,619
7,210
2,136
1,850
1,509
1,715
7,517
2,301
1,963
1,601
1,652
7,711
2,190
2,081
1,698
1,742
7,858
2,091
2,208
1,801
1,758
6,400
3
90,631
5,648
0
92,244
5,908
1
96,186
6,682
3
99,359
7,011
3
102,807
2,134
2,756
1,944
1,549
1,263
2,097
3,388
4,917
RECEIPTS
Taxes
Miscellaneous!Receipts/Federal!Grants
General!State!Charges
Pension!Contribution
Health!Insurance!(Active!Employees)
Health!Insurance!(Retired!Employees)
All!Other
Debt!Service
Capital!Projects
Total!Disbursements
Net!Other!Financing!Sources/(Uses)
Adherence!to!2%!SOF!Spending!Benchmark!1
RECONCILIATION!TO!GENERAL!FUND!GAP
Designated!Fund!Balances:
General!Fund!
Special!Revenue!Funds
Debt!Service!Funds
GENERAL!FUND!BUDGET!SURPLUS/(GAP)!
1
n/a
n/a
(430)
(625)
50
145
(3,845)
(3,979)
134
0
(17)
(11)
25
(31)
243
(240)
(12)
(185)
(43)
1,071
(336)
(11)
(264)
(61)
1,433
Savings!estimated!from!limiting!annual!spending!growth!in!future!years!to!2!percent.!!The!Governor!is!expected!to!propose,!and!negotiate!with!the!
Legislature!to!enact,!budgets!that!hold!State!Operating!Funds!spending!growth!to!2!percent.!!Assumes!all!savings!from!spending!growth!limit!are!made!
available!to!the!General!Fund.!
42!
ECONOMIC$BACKDROP$
THE$U.S.$ECONOMY$
Although! 2014! appears! to! have! started! on! a! much! weaker! footing! than! originally! thought,!
DOBs! outlook! for! the! second! half! of! the! year! remains! virtually! unchanged! from! the! Enacted!
Budget!forecast!issued!in!May!2014.!!The!U.S.!Bureau!of!Economic!Analysis!downwardly!revised!
its!estimate!of!real!U.S.!GDP!growth!for!the!first!quarter!of!calendar!year!2014!to!a!decline!of!
2.1!percent,!the!first!such!decrease!since!2011s!first!quarter,!and!the!steepest!decline!since!the!
first! quarter! of! 2009,! when! the! economy! was! still! in! recession.! ! While! the! nations! unusually!
harsh!winter!weather!was!likely!the!chief!cause!of!the!contraction,!it!was!not!the!sole!cause.!!A!
large!buildAup!of!inventories!during!the!second!half!of!2013!appears!to!have!left!an!overhang!
that! resulted! in! a! substantial!pullback! in! production! in!the!first!quarter!of! 2014.! ! ! Residential!
construction!fell!for!a!second!consecutive!quarter,!while!the!impact!of!the!Affordable!Care!Act!
(ACA)!on!health!care!spending!in!the!first!quarter!is!well!below! BEAs!original!estimate.!!Real!
GDP!growth!for!all!of!2014!has!been!revised!down!1.1!percentage!points!to!1.4!percent.!
The!steep!decline!in!the!first!quarter!was!followed!by!a!solid!rebound!in!economic!activity!as!
the! weather! improved.! ! June! 2014! light! vehicle! sales! accelerated! to! 16.9! million,! the! highest!
since! July! 2006.! ! Retail! sales! excluding! autos! and! gasoline! rebounded! as! well,! with! monthly!
sales! growth! averaging! 0.6! percent! over! the! four! months! ending! in! June,! after! virtually! no!
growth!over!the!previous!four!months.!!While!real!household!spending!grew!2.5!percent!in!the!
second! quarter,! stronger! growth! of! about! 3! percent! for! the! last! two! quarters! of! the! year! is!
expected,! virtually! unchanged! from! the! Enacted! forecast.! ! Although! the! most! recent! data! for!
the! second! quarter! indicates! fairly! flat! spending! growth! for! health! care,! the! ramp! up! in! ACA!
enrollment!is!expected!to!result!in!stronger!growth!during!the!second!half!of!the!year.!!
U.S.!ECONOMIC!INDICATORS!
(Percent!Change!From!Prior!Calendar!Year)!
!
!
2013!
2014!
2015!
(Actual)!
(Forecast)!
(Forecast)!
Real!U.S.!Gross!Domestic!Product!
2.2!
1.4!
2.9!
Consumer!Price!Index!(CPI)!
1.5!
2.0!
2.2!
Personal!Income!
2.8!
3.8!
5.0!
Nonagricultural!Employment!
1.7!
1.8!
2.0!
Source:!Moodys!Analytics;!DOB!staff!estimates.!
43
43!
Private! sector! hiring! has! continued! to! improve! after! a! winter! lull,! exhibiting! average! monthly!
gains! of! 255,000! over! the! second! quarter! of! 2014.! ! While! these! gains! represent! an!
improvement! over! the! 196,000! average! over! the! previous! 39! months,! it! remains! to! be! seen!
whether!gains!of!this!magnitude!are!sustainable.!!Similar!short!periods!of!solid!gains!have!faded!
in! the! face! of! adverse! events.! ! DOBs! outlook! for! average! monthly! private! gains! of!
approximately!!225,000!during!the!second!half!of!the!year!represents!a!modest!improvement!
from!the!Enacted!forecast.!!Continued!weak!growth!in!private!plant!and!equipment!investment!
is!expected!to!remain!an!impediment!to!a!more!rapid!spinAup!in!hiring.!!Ongoing!weakness!and!
uncertainty! in! the! global! economy! will! likely! continue! to! constrain! investment! growth! going!
forward.!Overall!growth!in!real!private!nonresidential!investment!has!been!revised!down!to!3.8!
percent!for!2014,!while!export!growth!has!been!revised!down!to!2.7!percent.!
While!much!of!the!weakness!in!the!housing!market!during!the!first!quarter!is!likely!attributable!
to!extreme!weather,!housing!starts!continued!to!decline!in!the!spring,!though!at!a!lesser!pace.!!
Housing! starts! exhibited! a! monthly! average! decline! of! 2.5! percent! over! the! three! months!
ending!in!March!2014,!improving!to!a!1.6!percent!decline!over!the!three!months!ending!in!June!
2014.!!Moreover,!the!housing!data!continues!to!reflect!a!shift!in!household!preferences!in!favor!
of! renting! over! homeownership,! with! the! recent! weakness! in! housing! starts! more! heavily!
concentrated! in! the! singleAfamily! market! than! in! the! multiAfamily! market.! ! This! preference!
appears!to!have!affected!the!demand!for!home!furnishings,!which!has!lagged!other!categories!
of!real!durable!goods!and!suggests!that!the!housing!market!will!provide!less!of!a!contribution!to!
overall! economic! growth! than! in! the! past.! ! Going! forward,! the! recent! decline! in! longAterm!
Treasury! rates! could! provide! a! temporary! boost! to! the! housing! market.! ! Real! residential!
investment! is! now! projected! to! grow! a! downwardly! revised! 3.2! percent! for! 2014,! although!
quarterly!growth!above!10!percent!is!expected!for!both!the!third!and!fourth!quarters,!aided!by!
improving!credit!conditions!and!rising!employment!and!income.!!!
!!!
Despite! this! somewhat!weaker! outlook,! the! Federal! Reserve! is! still! expected! to! complete! the!
gradual!tapering!of!the!growth!of!its!historically!large!balance!sheet!by!October!2014.!!While!
the!recent!swift!decline!in!the!unemployment!rate!overstates!the!health!of!the!labor!market,!
consistent!private!job!gains!above!220,000!and!yearAago!growth!in!the!headline!and!core!CPI!
accelerating!to!2.1!percent!and!1.9!percent,!respectively,!in!the!second!quarter,!mean!that!the!
Federal! Reserve! can! be! expected! to! start! normalizing! interest! rates! sooner! rather! than! later.!!
DOB!still!expects!the!central!bank!to!begin!raising!its!shortAterm!interest!rate!target!during!the!
second!quarter!of!2015.!!Consumer!price!inflation!has!been!revised!up!to!2.0!percent!for!2014!
and!2.2!percent!for!2015.!
Despite!an!extremely!weak!start!to!the!year,!DOBs!outlook!continues!to!call!for!a!strengthening!
labor!market!and!quarterly!growth!in!real!U.S.!GDP!approaching!3!percent!in!2015.!!But!there!
are! significant! risks! to! this! forecast.! ! In! todays! highly! interdependent! global! economy,! it! is!
difficult! to! foresee! domestic! growth! achieving! normal! rates! for! a! recovery! without! strong!
stimulus!from!vigorous!export!and!singleAfamily!home!demand,!yet!neither!is!anticipated!over!
44!
the!nearAterm.!!Global!economic!growth!continues!to!stall!as!regional!conflicts!flare,!while!U.S.!
households!continue!to!favor!apartment!rentals!over!homeownership.!!Slower!than!anticipated!
global! growth! could! result! in! slower! export! growth,! which! could! in! turn! result! in! weaker!
corporate!profits!and!investment,!and!thus!fewer!jobs.!!The!prospect!of!international!conflict!
has! kept! energy! prices! volatile,! which,! along! with! equity! price! volatility,! presents! risk! to!
household! spending.! ! Finally,! the! response! of! global! financial! markets! to! the! unwinding! of!
central! bank! accommodation! remains! a! risk,! particularly! given! the! lack! of! experience! upon!
which!to!draw.!!!
!
THE$NEW$YORK$STATE$ECONOMY$
!
Unlike!the!nation,!preliminary!data!indicate!that!New!York!State!employment!and!wage!growth!
may! have! started!the! year! stronger!than!previously! thought.! However,! DOBs! outlook!for! the!
New!York!State!economy!remains!virtually!unchanged!from!the!Enacted!Budget!forecast.!!The!
State's!private!sector!labor!market!has!continued!to!perform!well,!exhibiting!robust!growth!in!
professional!and!business!services,!private!educational!services,!and!tourismArelated!leisure!and!
hospitality!services.!!Real!estate!and!construction!activity!also!remains!strong.!!However,!with!
government! and! finance! sector! employment! expected! to! continue! to! contract! through! the!
remainder!of!the!year,!the!outlook!for!State!wage!growth!remains!tepid.!!In!addition,!the!nonA
wage!components!of!U.S.!personal!income!appear!weaker!than!expected!in!May!2014,!resulting!
in! marginal! downward! revisions! to! State! personal! income! growth! for! FY! 2015.! ! With! the!
taxpayer!response!to!changes!in!2013!Federal!tax!law!still!distorting!wage!growth!on!a!calendar!
year!basis,!we!continue!to!report!selected!New!York!economic!indicators!on!a!State!fiscal!year!
basis.!
!
Personal!Income!
NEW!YORK!STATE!ECONOMIC!INDICATORS!
(Percent!Change!From!Prior!State!Fiscal!Year)!
!
!
2013A14!
2014A15!
(Estimated)!
(Forecast)!
3.0!
4.4!
!
2015A16!
(Forecast)!
5.0!
Wages!
4.0!
4.5!
4.6!
Nonagricultural!Employment!
1.6!
1.3!
1.3!
Source:!Moodys!Analytics;!New!York!State!Department!of!Labor;!DOB!staff!estimates.!
!
All!of!the!risks!to!the!U.S.!forecast!apply!to!the!State!forecast!as!well,!although!as!the!nations!
financial! capital,! the! volume! of! financial! market! activity! and! equity! market! volatility! pose! a!
particularly!large!degree!of!uncertainty!for!New!York.!!State!labor!market!growth!has!held!up!
well!so!far,!but!a!weaker!than!projected!labor!market!could!result!in!lower!wages,!as!well!as!
lower! household! spending.! ! Events! over! the! past! year! have! demonstrated! how! sensitive!
markets!can!be!to!shifting!expectations!surrounding!Federal!Reserve!policy.!!As!the!central!bank!
moves!closer!to!its!first!rate!hike,!the!resulting!financial!market!gyrations!are!likely!to!have!a!
larger!impact!on!the!State!economy!than!on!the!nation!as!a!whole.!!Should!financial!and!real!
estate!markets!be!weaker!than!expected,!taxable!capital!gains!realizations!could!be!negatively!
affected.!!!
45
45!
RECEIPTS$OVERVIEW$
!
Financial! Plan! receipts! comprise! a! variety! of! taxes,! fees! and! assessments,! charges! for! State!
provided!services,!Federal!grants,!and!other!miscellaneous!receipts,!as!well!as!the!collection!of!
a! payroll! tax! on! businesses! located! within! the! Metropolitan! Transportation! Authority! (MTA)!
region.!!The!multiAyear!tax!and!miscellaneous!receipts!estimates!are!prepared!by!DOB!with!the!
assistance!of!the!Department!of!Taxation!and!Finance!and!other!agencies!concerned!with!the!
collection!of!State!receipts,!and!are!predicated!on!economic!analysis!and!forecasts.!
!
Overall!base!growth!in!tax!receipts!is!dependent!on!a!multitude!of!factors.!!In!general,!base!tax!
receipts! growth! rates! are! determined! by! economic! changes,! including,! but! not! limited! to,!
changes! in! interest! rates,! prices,! wages,! employment,! nonwage! income,! capital! gains!
realizations,! taxable! consumption,! corporate! profits,! household! net! worth,! real! estate! prices!
and! gasoline! prices.! ! Federal! law! changes! can! influence! taxpayer! behavior,! which! also! affect!
base!tax!receipts!growth.!!State!taxes!account!for!approximately!half!of!total!All!Funds!receipts.!!
!
The!projections!of!Federal!receipts!generally!correspond!to!the!anticipated!spending!levels!of!a!
variety! of! programs! including! Medicaid,! temporary! and! disability! assistance,! mental! hygiene,!
education,!public!health,!and!other!activities,!including!extraordinary!aid.!
!
Where! noted,! certain! tables! in! the! following! section! display! General! Fund! tax! receipts! that!
exclude!amounts!transferred!to!the!General!Fund!in!excess!of!amounts!needed!for!certain!debt!
service! obligations! (e.g.,! PIT! receipts! in! excess! of! the! amount! transferred! for! certain! debt!
service!on!revenue!bonds).!!
46!
ALL!FUNDS!RECEIPTS
FY!2018
Projected
FY!2015
Updated
Personal!Income!Tax
Consumption/Use!Taxes
Business!Taxes
Other!Taxes
Payroll!Tax
Total!State!Taxes
42,961
15,099
8,259
2,167
1,204
69,690
43,735
15,312
7,712
2,153
1,266
70,178
1.8%
1.4%
A6.6%
A0.6%
5.1%
0.7%
46,829
15,856
7,979
2,178
1,332
74,174
7.1%
3.6%
3.5%
1.2%
5.2%
5.7%
50,023
16,302
7,910
2,142
1,403
77,780
6.8%
2.8%
A0.9%
A1.7%
5.3%
4.9%
52,461
16,789
8,081
2,162
1,478
80,971
4.9%
3.0%
2.2%
0.9%
5.3%
4.1%
Federal!Receipts
Total!All!Fund!Receipts
24,233
43,789
137,712
29,837
45,789
145,804
23.1%
4.6%
5.9%
25,162
46,534
145,870
A15.7%
1.6%
0.0%
24,347
48,283
150,410
A3.2%
3.8%
3.1%
23,143
49,750
153,864
A4.9%
3.0%
2.3%
Change
FY!2016
Projected
FY!2017
Projected
FY!2014
Results
Change
Change
Change
!
!
Total!All!Funds!receipts!in!FY!2015!are!estimated!at!$145.8!billion,!5.9!percent!above!FY!2014!
results.! ! State! tax! receipts! are! expected! to! increase! 0.7! percent! in! FY! 2015.! ! This! modest!
increase!is!due!to!enacted!tax!cuts!and!the!repayment!of!tax!credits!deferred!in!Tax!Years!2010A
2012.!!Miscellaneous!receipts!growth!is!primarily!due!to!newly!identified!oneAtime!proceeds!of!
approximately! $4.5!billion! from! financial! settlements! with! banks! and! insurers,! which! includes!
$3.6! billion! from! BNP! Paribas,! $715! million! from! Credit! Suisse! AG,! $50! million! from!
Metropolitan!Life,!$20!million!from!AXA!Equitable!and!$92!million!from!Citigroup!(State!share).!!
In! addition! to!the! financial! settlements,! the! FY!2015! General! Fund! total! includes! a!deposit!of!!
$1! billion! from! the! State! Insurance! Fund! reserve! release! in! connection! with! Workers!
Compensation!law!changes!included!in!the!FY!2014!budget,!which!is!an!increase!of!$750!million!
from! the! amount! of! the! reserve! released! in! FY! 2014.! ! In! other! State! funds,! FY! 2015!
miscellaneous!receipts!are!driven!by!yearAtoAyear!variations!to!health!care!surcharges!and!other!
HCRA! resources,! licensing! fees! associated! with! commercial! gaming,! bond! proceeds,! atypical!
fines!and!the!phaseAout!of!the!temporary!utility!assessment.!
!
Consistent!with!the!projected!growth!in!the!New!York!economy!over!the!multiAyear!Financial!
Plan! period,! the! personal! income! and! consumption/use! tax! categories! are! expected! to! grow,!
even!though!business!taxes!and!other!taxes!are!expected!to!decline!in!some!or!all!years!due!to!
the!tax!cuts!and!repayment!of!credits!deferred,!as!noted!above.!
!
After!controlling!for!the!impact!of!tax!law!changes,!base!tax!revenue!is!estimated!to!increase!by!
3.2!percent!for!FY!2015!and!5.1!percent!for!FY!2016.!
47
47!
GENERAL!FUND!RECEIPTS
FY!2014
Results
FY!2015
Updated
FY!2016
Projected
FY!2017
Projected
FY!2018
Projected
Total!All!Funds!State!Taxes
Less!Dedicated!Taxes:
STAR
Revenue!Bond!Tax!Fund
LGAC/Sales!Tax!Bond!Fund
Cigarette/Tobacco!Tax
68,486
68,912
72,842
76,377
79,493
(3,357)
(10,740)
(5,901)
(1,027)
(3,429)
(10,934)
(6,020)
(970)
(3,478)
(11,708)
(6,277)
(923)
(3,574)
(12,506)
(6,510)
(880)
(3,616)
(13,115)
(6,760)
(842)
Sales!Tax
Business!Taxes
Real!Estate!Transfer!Tax
(802)
(808)
(2,213)
(911)
(854)
(842)
(2,221)
(955)
(894)
(854)
(2,251)
(1,020)
(927)
(853)
(2,301)
(1,079)
(956)
(858)
(2,352)
(1,149)
42,727
42,687
45,437
47,747
49,845
3,219
0
7,710
0
2,980
0
2,790
0
2,215
0
45,946
50,397
4,451
9.7%
48,417
(1,980)
A3.9%
50,537
2,120
4.4%
52,060
1,523
3.0%
Total!General!Fund!Taxes
Federal!Receipts
Total!General!Fund!Receipts
Annual!$!Change
Annual!%!Change
!
!
Approximately!60!percent!of!All!Funds!tax!receipts!are!deposited!into!the!General!Fund.!!The!
remaining!tax!collections!are!dedicated!for!various!purposes!including!STAR!payments!to!school!
districts,!debt!service!reserves,!health!care,!and!transportation.!!General!Fund!tax!receipts!are!
projected!to!total!$42.7!billion!in!FY!2015,!virtually!unchanged!from!prior!year!results!for!the!
reasons! noted! above.! ! General! Fund! miscellaneous! receipts! are! expected! to! increase! by!!
$4.5!billion!as!a!result!of!the!settlements!and!transfer!noted!above.!
48!
PERSONAL$INCOME$TAX$
!
PERSONAL!INCOME!TAX
FY!2014
Results
FY!2015
Updated
STATE/ALL!FUNDS
42,961
43,735
!!Gross!Collections
!!Refunds!(Incl.!State/City!Offset)
51,575
(8,614)
52,094
(8,359)
GENERAL!FUND1
28,864
!!Gross!Collections
!!Refunds!(Incl.!State/City!Offset)
!!STAR
!!RBTF
51,575
(8,614)
(3,357)
(10,740)
Annual!%
Change
FY!2016
Projected
Annual!%
Change
FY!2017
Projected
Annual!%
Change
FY!2018
Projected
Annual!%
Change
1.8%
46,829
7.1%
50,023
6.8%
52,461
4.9%
1.0%
3.0%
55,926
(9,097)
7.4%
A8.8%
59,478
(9,455)
6.4%
A3.9%
61,990
(9,529)
4.2%
A0.8%
29,372
1.8%
31,643
7.7%
33,943
7.3%
35,730
5.3%
52,094
(8,359)
(3,429)
(10,934)
1.0%
3.0%
A2.1%
A1.8%
55,926
(9,097)
(3,478)
(11,708)
7.4%
A8.8%
A1.4%
A7.1%
59,478
(9,455)
(3,574)
(12,506)
6.4%
3.9%
2.8%
6.8%
61,990
(9,529)
(3,616)
(13,115)
4.2%
A0.8%
A1.2%
A4.9%
!
!
All! Funds! income! tax! receipts! for! FY! 2015! are! projected! to! be! $43.7! billion,! an! increase! of!!
$774!million!(1.8!percent)!from!FY!2014!results.!!This!primarily!reflects!increases!in!withholding!
and! estimated! payments! attributable! to! the! 2014! tax! year,! partially! offset! by! a! substantial!
decline!in!tax!year!2013!extension!payments.!
!
Withholding!in!FY!2015!is!projected!to!be!$1.8!billion!(5.3!percent)!higher!compared!to!FY!2014,!
due! mainly! to! moderate! wage! growth.! ! Extension! payments! are! estimated! to! decline! by!!
$1.8!billion!(34.9!percent)!due!to!a!combination!of!reduced!capital!gains!realizations!relative!to!
tax! year! 2012! and! taxpayer! behavior! not! influenced! by! impending! Federal! law! changes.! ! The!
capital! gains! acceleration! into! tax! year! 2012! at! the! expense! of! tax! year! 2013! and! thereafter,!
which!was!done!in!anticipation!of!the!increase!in!Federal!income!tax!rates!between!2012!and!
2013,!served!to!create!an!inflated!extension!payments!base.!!This!income!shifting!was!coupled!
with! unusually! high! tax! year! 2012Arelated! (FY! 2014)! extension! overpayments,! leading! to! a!
significant! tax! year! 2013Arelated! (FY! 2015)! extension! payments! decline.! ! Estimated! payments!
for!tax!year!2014!are!projected!to!be!$705!million!(7.5!percent)!higher.!!Final!return!payments!
and! delinquencies! are! projected! to! be! $229! million! (9.6! percent)! lower! and! $71! million!!
(6!percent)!higher,!respectively.!
!
The! decline! in! total! refunds! of! $255! million! (3! percent)! reflects! a! $328! million! (15.8! percent)!
decrease!in!current!(tax!year!2014)!refunds,!a!$560!million!(10.4!percent)!decrease!in!prior!(tax!
year!2013)!refunds,!a!$36!million!decrease!in!previous!(tax!year!2012!and!earlier)!refunds,!and!a!
$117! million! (19! percent)! decline! in! the! StateACity! offset,! partially! offset! by! $785! million! in!
advanced! payments! for!the! Family!Tax! Relief! credit! and!the! newly!enacted!Real!Property!Tax!
Freeze!credit.!
!
General! Fund! income! tax! receipts! are! net! of! deposits! to! the! STAR! Fund,! which! provides!
property! tax! relief,! and! the! Revenue! Bond! Tax! Fund! (RBTF),! which! supports! debt! service!
payments! on! State! PIT! revenue! bonds.! ! General! Fund! income! tax! receipts! for! FY! 2015! of!!
Excludes!Transfers.
49
49!
$29.4!billion!are!expected!to!increase!by!$508!million!(1.8!percent)!from!the!prior!year,!mainly!
reflecting! the! increase! in! All! Funds! receipts! noted! above.! ! RBTF! deposits! are! projected! to! be!
$10.9!billion!and!the!STAR!transfer!is!projected!to!be!$3.4!billion.!
!
The! following! table! summarizes,! by! component,! actual! receipts! for! FY! 2014! and! forecast!
amounts!through!FY!2018.!
!
PERSONAL!INCOME!TAX!FISCAL!YEAR!COLLECTION!COMPONENTS
ALL!FUNDS
FY!2014
Results
FY!2015
Updated
FY!2016
FY!2017
FY!2018
Projected Projected Projected
Receipts
Withholding
Estimated!Payments
!!Current!Year
!!Prior!Year*
Final!Returns
!!Current!Year
!!Prior!Year*
Delinquent
Gross!Receipts
33,368
14,637
9,454
5,183
2,395
2,145
250
1,175
51,575
35,149
13,533
10,159
3,374
2,166
1,924
242
1,246
52,094
37,410
14,895
10,947
3,948
2,328
2,074
254
1,293
55,926
39,491
16,119
11,749
4,370
2,530
2,265
265
1,338
59,478
40,905
17,058
12,463
4,595
2,636
2,359
277
1,391
61,990
Refunds
Prior!Year*
Previous!Years
Current!Year*
Advanced!Credit!Payment
State/City!Offset*
Total!Refunds
5,367
554
2,078
0
615
8,614
4,807
519
1,751
785
498
8,359
5,578
538
1,751
783
448
9,097
6,377
538
1,750
342
448
9,455
6,792
539
1,750
0
448
9,529
42,961
43,735
46,829
50,023
52,461
Net!Receipts
*These!components,!collectively,!are!known!as!the!"settlement"!on!the!prior!
!!!year's!tax!liability.
!
!
All!Funds!income!tax!receipts!for!FY!2016!of!$46.8!billion!are!projected!to!increase!$3.1!billion!
(7.1!percent)!from!the!prior!year.!!This!primarily!reflects!increases!of!$2.3!billion!(6.4!percent)!in!
withholding,! $788! million! (7.8! percent)! in! estimated! payments! related! to! tax! year! 2015,! and!
$574!million!(17!percent)!in!extension!payments!related!to!tax!year!2014,!partially!offset!by!a!
$738!million!(8.8!percent)!increase!in!total!refunds.!!The!growth!in!withholding!is!the!result!of!
projected!wage!growth!of!4.6!percent.!!The!strong!growth!in!extension!payments!represents!a!
rebound!following!a!decline!in!FY!2015.!!The!growth!in!total!refunds!is!primarily!attributable!to!
growth! in! prior! (tax! year! 2014)! refunds,! following! a! deflated! FY! 2015!base! which! would! have!
been! $328! million! higher! absent! the! increase! in! the! administrative! cap! on! refunds! between!
January! and!March!2014.! ! Payments! from! final!returns! are! expected!to!increase! $162! million!
(7.5!percent),!while!delinquencies!are!projected!to!increase!$47!million!(3.8!percent)!from!the!
prior!year.!
50!
General! Fund! income! tax! receipts! for! FY! 2016! of! $31.6! billion! are! projected! to! increase! by!!
$2.3!billion!(7.7!percent).!!RBTF!deposits!are!projected!to!be!$11.7!billion,!and!the!STAR!transfer!
is!projected!to!be!$3.5!billion.!
!
All! Funds! income! tax! receipts! of! $50! billion! in! FY! 2017! are! projected! to! increase! $3.2! billion!!
(6.8! percent)! from! the! prior! year.! ! Gross! receipts! are! projected! to! increase! 6.4! percent! and!
reflect! withholding! that! is! projected! to! grow! by! $2.1! billion! (5.6! percent)! and! estimated!
payments! related! to! tax! year! 2016! that! are! projected! to! grow! by! $802! million! (7.3! percent).!!
Payments! from! extensions! for! tax! year! 2015! are! projected! to! increase! by! $422! million!!
(10.7! percent)! and! final! returns! are! expected! to! increase! $202! million! (8.7! percent).!!
Delinquencies! are! projected! to! increase! $45! million! (3.5! percent)! from! the! prior! year.! ! Total!
refunds!are!projected!to!increase!by!$358!million!(3.9!percent)!from!the!prior!year.!
!
General! Fund! income! tax! receipts! for! FY! 2017! of! $33.9! billion! are! projected! to! increase! by!!
$2.3!billion!(7.3!percent).!
!
All!Funds!income!tax!receipts!are!projected!to!increase!by!$2.4!billion!(4.9!percent)!in!FY!2018!
to!reach!$52.5!billion,!while!General!Fund!receipts!are!projected!to!be!$35.7!billion.!!!
!
CONSUMPTION/ USE TAXES

!
CONSUMPTION/USE!TAXES
FY!2014
Results
FY!2015
Updated
STATE/ALL!FUNDS
15,099
15,312
!!Sales!Tax
!!Cigarette!and!Tobacco!Taxes
!!Motor!Fuel!Tax
!!Highway!Use!Tax
!!Alcoholic!Beverage!Taxes
!!Taxicab!Surcharge
!!Auto!Rental!Tax
12,588
1,453
473
136
250
85
114
12,915
1,299
487
136
256
100
119
GENERAL!FUND1
6,561
!!Sales!Tax
!!Cigarette!and!Tobacco!Taxes
!!Alcoholic!Beverage!Taxes
5,885
426
250
Annual!%
Change
FY!2016
Projected
Annual!%
Change
FY!2017
Projected
Annual!%
Change
FY!2018
Projected
Annual!%
Change
1.4%
15,856
3.6%
16,302
2.8%
16,789
3.0%
2.6%
A10.6%
3.0%
0.0%
2.4%
17.6%
4.4%
13,448
1,293
484
145
261
101
124
4.1%
A0.5%
A0.6%
6.6%
2.0%
1.0%
4.2%
13,947
1,236
485
139
266
101
128
3.7%
A4.4%
0.2%
A4.1%
1.9%
0.0%
3.2%
14,474
1,186
481
141
271
101
135
3.8%
A4.0%
A0.8%
1.4%
1.9%
0.0%
5.5%
6,626
1.0%
6,908
4.3%
7,132
3.2%
7,373
3.4%
6,041
329
256
2.7%
A22.8%
2.4%
6,277
370
261
3.9%
12.5%
2.0%
6,510
356
266
3.7%
A3.8%
1.9%
6,758
344
271
3.8%
A3.4%
1.9%
!
!
All! Funds! consumption/use! tax! receipts! for! FY! 2015! are! estimated! to! be! $15.3! billion,! a!!
$213! million! (1.4! percent)! increase! from! FY! 2014! results.! ! Sales! tax! receipts! are! expected! to!
increase!$327!million!(2.6!percent)!from!FY!2014,!resulting!from!4.1!percent!base!(i.e.,!absent!
law! changes)! growth! partially! offset! by! law! changes! enacted! with! the! FY! 2015! and! previous!
fiscal!year!budgets.!!Cigarette!and!tobacco!tax!collections!are!estimated!to!decline!$154!million!!
(10.6! percent),! primarily! reflecting! greater! than! trend! declines! in! cigarette! consumption!
Excludes!Transfers.
51
51!
(particularly!in!NYC)!and!cigar!tax!refunds!resulting!from,!in!part,!a!nonAbinding!Administrative!
Law!Judge!Determination!(Matter&of&Davidoff&of&Geneva,&Inc.).! !Motor!fuel!tax!collections!are!
expected! to! increase! $14! million! (3! percent),! reflecting! a! rebound! from! a! FY! 2014! decline!
caused!by!severe!winter!weather.!
!
General!Fund!consumption/use!tax!receipts!for!FY!2015!are!estimated!to!total!over!$6.6!billion,!
an! increase! of! $65! million! (1! percent)! from! FY! 2014.! ! This! increase! largely! reflects! increased!
sales!tax!collections!offset!by!greater!than!trend!declines!in!cigarette!collections!and!cigar!tax!
refunds.!
!
All! Funds! consumption/use! tax! receipts! for! FY! 2016! are! projected! to! be! $15.9! billion,! an!
increase! of! $544! million! (3.6! percent)! from! the! prior! year.! ! The! $533! million! (4.1! percent)!
increase!in!sales!tax!receipts!reflects!sales!tax!base!growth!of!4!percent!due!to!strong!projected!
disposable! income! growth.! ! Highway! use! tax! receipts! are! expected! to! increase! $9! million!!
(6.6!percent)!as!FY!2016!is!a!triennial!renewal!year.!
!
General! Fund! consumption/use! tax! receipts! are! projected! to! total! $6.9! billion! in! FY! 2016,! a!
$282! million! (4.3! percent)! increase! from! the! prior! year.! ! The! projected! increase! results! from!
increases! in! sales,! cigarette! and! tobacco,! and! alcoholic! beverage! tax! receipts.! ! The! projected!
increase! in! cigarette! and! tobacco! tax! receipts! is! the! result! of! an! artificially! low! FY! 2015! base!
created!by!the!cigar!tax!refunds!mentioned!earlier.!
!
All!Funds!consumption/use!tax!receipts!are!projected!to!increase!to!$16.3!billion!(2.8!percent)!
in!FY!2017!and!$16.8!billion!(3!percent)!in!FY!2018,!largely!representing!base!growth!in!sales!tax!
receipts,!offset!slightly!by!trend!declines!in!cigarette!tax!collections.!
!
General!Fund!sales!and!use!tax!receipts!are!net!of!deposits!to!the!Local!Government!Assistance!
Tax!Fund!(25!percent),!and!the!Sales!Tax!Revenue!Bond!Fund!(25!percent),!which!supports!debt!
service! payments! on! State! sales! and! use! tax! revenue! bonds.! ! Receipts! in! excess! of! the! debt!
service! requirements! of! the! funds! and! the! local! assistance! payments! to! New! York! City,! or! its!
assignee,!are!transferred!back!to!the!General!Fund.!!!
!
General! Fund! consumption/use! tax! receipts! are! projected! to! increase! to! $7.1! billion!!
(3.2!percent)!in!FY!2017!and!$7.4!billion!(3.4!percent)!in!FY!2018,!reflecting!the!All!Funds!trends!
noted!above.!
52!
BUSINESS TAXES
!
BUSINESS!TAXES
FY!2014
Results
FY!2015
Updated
Annual!%
Change
FY!2016
Projected
STATE/ALL!FUNDS
8,259
7,712
@6.6%
7,979
!!Corporate!Franchise!Tax
!!Corporation!and!Utilities!Tax
!!Insurance!Tax
!!Bank!Tax
!!Petroleum!Business!Tax
3,812
798
1,444
1,050
1,155
2,276
790
1,534
1,972
1,140
A40.3%
A1.0%
6.2%
87.8%
A1.3%
4,513
780
1,596
(10)
1,100
GENERAL!FUND
6,046
5,491
@9.2%
5,728
!!Corporate!Franchise!Tax
!!Corporation!and!Utilities!Tax
!!Insurance!Tax
!!Bank!Tax
!!Petroleum!Business!Tax
3,245
615
1,298
888
0
1,803
604
1,375
1,709
0
A44.4%
A1.8%
5.9%
92.5%
0.0%
3,750
590
1,426
(38)
0
Annual!%
Change
FY!2017
Projected
Annual!%
Change
FY!2018
Projected
Annual!%
Change
3.5%
7,910
@0.9%
8,081
2.2%
98.3%
A1.3%
4.0%
A100.5%
A3.5%
4,237
800
1,572
203
1,098
A6.1%
2.6%
A1.5%
2130.0%
A0.2%
4,422
818
1,553
190
1,098
4.4%
2.3%
A1.2%
A6.4%
0.0%
4.3%
5,609
@2.1%
5,729
2.1%
108.0%
A2.3%
3.7%
A102.2%
0.0%
3,435
604
1,397
173
0
A8.4%
2.4%
A2.0%
555.3%
0.0%
3,578
618
1,371
162
0
4.2%
2.3%
A1.9%
A6.4%
0.0%
!
!
All! Funds! business! tax! receipts! for! FY! 2015! are! estimated! at! $7.7! billion,! a! $547! million!!
(6.6! percent)!decrease! from! prior! year! results.!!The!estimate! reflects! a!decline! resulting! from!
the! first! year! of! the! Tax! Year! 2010A2012! tax! credit! deferral! payback! to! taxpayers! (an!
incremental! refund! increase! of! $273! million)! and! enacted! tax! reductions! for! manufacturers!
which! are! estimated! to! reduce! All! Funds! receipts! by! $223! million.! ! Growth! in! the! bank! and!
insurance! taxes! is! offset! by! declines! in! the! corporate! franchise! tax! (for! the! reasons! stated!
below),!the!corporation!and!utilities!tax!and!the!petroleum!business!tax.!
!
Corporate! franchise! tax! receipts! are! estimated! to! decrease! $1.5! billion! (40.3! percent)! in!!
FY! 2015,! reflecting! the! refund! increment! noted! above! ($273! million),! and! tax! cuts! for!
manufacturers! enacted! in! the! FY! 2014! and! FY! 2015! budgets.! ! The! FY! 2014! Enacted! Budget!
phasedAin!a!25!percent!tax!cut!on!all!four!manufacturing!tax!bases!beginning!in!tax!year!2014.!!
Additionally,! the! FY! 2015! Enacted! Budget! reduced! the! entire! net! income! tax! rate! to! zero!
percent! for! qualified! manufacturers! effective! for! tax! year! 2014.! ! The! impact! of! these! two!
actions!is!estimated!to!reduce!FY!2015!receipts!by!a!total!of!$223!million!from!FY!2014!receipts.!!
In!addition!to!these!actions,!audit!receipts!are!expected!to!be!$657!million!(56.7!percent)!lower.!!
Additionally,! refunds! excluding! the! credit! deferral! payback! are! estimated! to! increase!!
$228!million.!
!
Corporation!and!utilities!tax!receipts!are!expected!to!decline!$8!million!(1!percent)!in!FY!2015.!!
Both! gross! receipts! and! audits! are! expected! to! decline! from! the! prior! year.! ! The!
telecommunications! sector! is! expected! to! show! no! growth! from! the! prior! year! as! consumers!
continue!to!increase!their!use!of!smart!phones!and!social!networks!to!communicate.!!Based!on!
industry!information,!data!revenue!per!user!exceeded!voice!revenue!per!user!for!the!first!time!
at!the!end!of!calendar!year!2013.!!Data!revenue!is!nontaxable!due!to!Federal!law.!!It!is!expected!
that! this! trend! will! continue! into! calendar! year! 2014.! ! Utility! revenue! is! expected! to! increase!
53
53!
slightly! from! the! prior! year! which! partially! offsets! the! loss! of! payments! made! under! section!
186!due!to!the!Long!Island!Power!Authority!(LIPA)!restructuring!enacted!in!the!2013!legislative!
session.!!Additionally,!refunds!are!expected!to!be!much!lower!in!FY!2015!due!to!an!atypically!
large!refund!that!was!paid!in!FY!2014.!
!
Insurance!tax!receipts!are!expected!to!increase!$90!million!(6.2!percent)!in!FY!2015.!!Strength!in!
premiums! growth! from! authorized! insurers! as! well! as! unauthorized! (excess! line! brokers)!
insurers!will!be!partially!offset!by!the!impact!of!the!State's!transition!of!the!prescription!drug,!
hospital! and! mental! health! portions! of! the! Empire! Plan! to! selfAinsurance! on! January! 1,! 2014.!!
The!medical!portion!of!the!Empire!Plan!was!transitioned!to!selfAinsurance!on!January!1,!2013.!!
This!transition!reduces!insurance!tax!receipts!since!State!and!local!governments!no!longer!remit!
the!insurance!tax!as!part!of!premium!payments.!!Additionally,!audits!are!expected!to!be!higher!
and!refunds!lower!in!FY!2015!than!in!FY!2014.!
!
Bank! tax! receipts! are! estimated! to! increase! $922! million! (87.8! percent)! in! FY! 2015.! ! Gross!
receipts!are!expected!to!grow!27.4!percent!in!FY!2015!as!liability!year!2014!rebounds!from!a!
weak!2013.!!Additionally,!audit!receipts!are!expected!to!increase!nearly!$676!million!based!on!
receipts!to!date.!
!
Petroleum! business! tax! (PBT)! receipts! are! expected! to! decrease! $15! million! (1.3! percent)! in!!
FY!2015,!primarily!due!to!the!0.8!percent!decrease!in!PBT!tax!rates!effective!January!2014!and!
the!estimated!4!percent!decrease!in!PBT!tax!rates!effective!January!2015.!!These!declines!are!
partially!offset!by!an!expected!rebound!in!taxable!fuel!consumption!from!FY!2014,!which!was!
depressed!by!severe!winter!weather.!
!
General! Fund! business! tax! receipts! for! FY! 2015! of! $5.5! billion! are! estimated! to! decrease!!
$555!million!(9.2!percent)!from!FY!2014!results,!reflecting!the!All!Funds!trends!discussed!above.!
!
The! massive! decline! in! bank! tax! receipts! and! the! commensurate! large! increase! in! corporate!
franchise! tax! receipts! beginning! in! FY! 2016! are! the! result! of! the! repeal! of! the! bank! tax! and!
resultant!imposition!of!the!corporate!franchise!tax!on!former!bank!taxpayers!effective!for!tax!
year!2015.!!All!Funds!business!tax!receipts!for!FY!2016!of!$8!billion!are!projected!to!increase!
$267!million!(3.5!percent)!from!the!prior!year.!!This!yearAoverAyear!increase!primarily!reflects!
higher!audits!and!lower!refunds!(the!second!year!of!the!credit!deferral!payback!to!taxpayers!is!
smaller!than!the!amount!estimated!to!be!paid!out!in!FY!2015).!!Additionally,!gross!receipts!are!
expected!to!grow!2.3!percent.!!PBT!receipts!are!expected!to!decrease!$40!million!(3.5!percent)!
in!FY!2016,!primarily!due!to!the!estimated!4!percent!decrease!in!PBT!tax!rates!effective!January!
1,!2015!noted!above!and!expected!declines!in!taxable!motor!fuel!consumption!due!to!declining!
vehicle!miles!traveled!and!increases!in!average!vehicle!fuel!efficiency.!
!
General! Fund! business! tax! receipts! for! FY! 2016! of! $5.7! billion! are! projected! to! increase!!
$237!million!(4.3!percent),!reflecting!the!All!Funds!trends!discussed!above.!
54!
All! Funds! business! tax! receipts! for! FY! 2017! and! FY! 2018! reflect! projected! trends! in! corporate!
profits,!taxable! insurance! premiums,! electric! utility! consumption! and!prices,! the! consumption!
of!taxable!telecommunications!services,!and!automobile!fuel!consumption!and!fuel!prices.!!All!
Funds!business!tax!receipts!are!projected!to!decrease!to!$7.9!billion!(0.9!percent)!in!FY!2017,!
and! increase! to! $8.1! billion! (2.2! percent)! in! FY! 2018.! ! General! Fund! business! tax! receipts! are!
expected! to! decrease! to! $5.6! billion! (2.1! percent)! in! FY! 2017! and! increase! to! $5.7! billion!!
(2.1! percent)! in! FY! 2018.! ! The! decrease! in! FY! 2017! primarily! reflects! the! reduction! of! the!
corporate!entire!net!income!tax!rate!to!6.5!percent!from!7.1!percent!that!was!implemented!as!
part!of!corporate!tax!reform!in!the!FY!2015!Enacted!Budget.!
!
OTHER TAXES
!
OTHER!TAXES
FY!2016
Projected
FY!2017
Projected
FY!2018
Projected
FY!2014
Results
FY!2015
Updated
STATE/ALL!FUNDS
2,167
2,153
@0.6%
2,178
1.2%
2,142
@1.7%
2,162
0.9%
!!Estate!Tax
!!Real!Estate!Transfer!Tax
!!PariAMutuel!Taxes
!!All!Other!Taxes
1,238
911
17
1
1,180
955
17
1
A4.7%
4.8%
0.0%
0.0%
1,140
1,020
17
1
A3.4%
6.8%
0.0%
100.0%
1,045
1,079
17
1
A8.3%
5.8%
0.0%
100.0%
995
1,149
17
1
A4.8%
6.5%
0.0%
100.0%
1,256
1,198
@4.6%
1,158
@3.3%
1,063
@8.2%
1,013
@4.7%
1,238
17
1
1,180
17
1
A4.7%
0.0%
0.0%
1,140
17
1
A3.4%
0.0%
100.0%
1,045
17
1
A8.3%
0.0%
100.0%
995
17
1
A4.8%
0.0%
100.0%
GENERAL!FUND
!!Estate!Tax
!!PariAMutuel!Taxes
!!All!Other!Taxes
1
Change
Change
Change
Change
!
!
All! Funds!other!tax! receipts!for! FY!2015! are! estimated! to!be!nearly!$2.2! billion,! a! $14! million!
(0.6!percent)!decrease!from!FY!2014!results.!!This!reflects!a!$58!million!(4.7!percent)!decrease!
in! estate! tax! receipts,! partially! offset! by! a! $44! million! (4.8! percent)! increase! in! real! estate!
transfer! tax! receipts.! ! The! estate! tax! decrease! is! primarily! the! result! of! Enacted! Budget!
legislation! that! raises! the! exemption! level! from! $1! million! to! $5.25! million! over! a! fourAyear!
period! and! an! expected! return! (i.e.,! reduction)! in! FY! 2015! to! a! number! of! superAlarge! estate!
payments! (payments! of! over! $25! million)! consistent! with! longAterm! trends.! ! The! real! estate!
transfer!tax!estimate!reflects!both!an!increase!in!the!volume!of!transactions!in!NYC!and!modest!
price!growth!compared!to!the!prior!year.!
!
General!Fund!other!tax!receipts!are!expected!to!be!nearly!$1.2!billion!in!FY!2015,!a!$58!million!
(4.6!percent)!decrease!from!FY!2014!results,!reflecting!the!estate!tax!change!noted!above.!
!
All! Funds! other! tax! receipts! for! FY! 2016! are! projected! to! be! $2.2! billion,! a! $25! million!!
(1.2! percent)! increase! from! FY! 2015! projections.! ! This! reflects! projected! growth! in! the! real!
estate!transfer!tax!receipts!due!to!projected!growth!in!both!the!residential!and!commercial!real!
Excludes!Transfers.
55
55!
estate!markets,!particularly!in!NYC,!partially!offset!by!a!decline!in!projected!estate!tax!receipts!
due!to!the!continued!phase!in!of!the!increased!exemption!level.!
!
General!Fund!other!tax!receipts!are!expected!to!total!nearly!$1.2!billion!in!FY!2016,!reflecting!
the!$40!million!(3.4!percent)!decrease!in!estate!tax!receipts!noted!above.!
!
All! Funds! other! tax! receipts! for! FY! 2017! are! projected! to! decrease! to! just! over! $2.1! billion!!
(1.7!percent)!from!FY!2016,!then!increase!to!nearly!$2.2!billion!(0.9!percent)!in!FY!2018.!!This!
overall!change!is!the!result!of!the!continued!phase!in!of!the!estate!tax!cut!and!the!increasing!
value! of! property! transfers.! ! General! Fund! other! tax! receipts! for! FY! 2017! and! FY! 2018! are!
projected!to!decrease!by!8.2!percent!and!4.7!percent,!respectively,!due!to!the!projected!decline!
in!estate!tax!receipts!noted!above.!
M ISCELLANEOUS RECEIPTS AND FEDERAL GRANTS

!
MISCELLANEOUS!RECEIPTS
FY!2014
Results
FY!2015
Updated
ALL!FUNDS
24,233
29,837
23.1%
25,162
@15.7%
24,347
@3.2%
23,143
@4.9%
General!Fund
Debt!Service!Funds
3,219
16,776
3,539
699
7,710
16,459
5,208
460
139.5%
A1.9%
47.2%
A34.2%
2,980
16,279
5,470
433
A61.3%
A1.1%
5.0%
A5.9%
2,790
16,216
4,937
404
A6.4%
A0.4%
A9.7%
A6.7%
2,215
16,272
4,257
399
A20.6%
0.3%
0.0%
0.0%
Change
FY!2016
Projected
Change
FY!2017
Projected
Change
FY!2018
Projected
Change
!
!
All!Funds!miscellaneous!receipts!include!moneys!received!from!HCRA!financing!sources,!SUNY!
tuition!and!patient!income,!lottery!receipts!for!education,!assessments!on!regulated!industries,!
tribalAstate!compact!revenue,!financial!settlements!and!a!variety!of!fees!and!licenses.!
!
All!Funds!miscellaneous!receipts!are!estimated!to!total!$29.8!billion!in!FY!2015,!an!increase!of!
23.1!percent!from!prior!year!results.!!This!increase!is!primarily!due!to!newly!identified!oneAtime!
proceeds! of! approximately! $4.5! billion! from! financial! settlements! with! banks! and! insurers,!
which! includes! $3.6!billion!from! BNP! Paribas,! $715! million! from! Credit!Suisse! AG,!$50! million!
from!Metropolitan!Life,!$20!million!from!AXA!Equitable!and!$92!million!from!Citigroup!(State!
share).! ! In! addition! to! the! financial! settlements,! the! FY! 2015! General! Fund! total! includes! a!
deposit!of!$1!billion!from!the!State!Insurance!Fund!reserve!release!in!connection!with!Workers!
Compensation!law!changes!included!in!the!FY!2014!budget,!which!is!an!increase!of!$750!million!
from!the!amount!received!during!the!prior!year.!!In!other!State!funds,!FY!2015!miscellaneous!
receipts! are! driven! by! yearAtoAyear! variations! to! health! care! surcharges! and! other! HCRA!
resources,!licensing!fees!associated!with!commercial!gaming,!bond!proceeds,!atypical!fines!and!
the!phaseAout!of!the!temporary!utility!assessment.!
!
56!
All! Funds! miscellaneous! receipts! are! projected! to! decrease! annually! beginning! in! FY! 2016,!
mainly! due! to! reduced! transfers! from! the! State! Insurance! Fund! (SIF),! the! loss! of! oneAtime!
settlement! revenues,! the! phaseAout! of! the! temporary! utility! assessment,! and! bond! proceeds!
available!to!fund!capital!improvement!projects.!
!
FEDERAL!GRANTS
ALL!FUNDS
General!Fund
Debt!Service!Funds
FY!2014
Results
FY!2015
Updated
43,789
45,789
4.6%
46,534
1.6%
48,283
3.8%
49,750
3.0%
0
41,405
2,313
71
0
43,654
2,062
73
0.0%
5.4%
A10.9%
2.8%
0
44,776
1,685
73
0.0%
2.6%
A18.3%
0.0%
0
46,569
1,641
73
0.0%
4.0%
A2.6%
0.0%
0
48,005
1,672
73
0.0%
3.1%
0.0%
0.0%
Change
FY!2016
Projected
Change
FY!2017
Projected
Change
FY!2018
Projected
Change
!
!
Aid! from! the! Federal! government! helps! pay! for! a! variety! of! programs! including! Medicaid,!
temporary! and! disability! assistance,! mental! hygiene,! school! aid,! public! health,! and! other!
activities.! ! Annual! changes! to! Federal! grants! generally! correspond! to! changes! in! federallyA
reimbursed! spending.! ! Accordingly,! DOB! typically! projects! Federal! reimbursements! will! be!
received! in! the! State! fiscal! year! in! which! spending! occurs,! but! due! to! the! variable! timing! of!
Federal!grant!receipts,!actual!results!often!differ!from!the!plan.!
!
All! Funds! Federal! grants! are! expected! to! increase! in! FY! 2015,! which! is! mainly! driven! by!
enhanced!Federal!Medicaid!funding!associated!with!the!ACA.!!Federal!grants!are!expected!to!
grow! to! $49.8! billion! by! FY! 2018,! reflecting! the! continuation! of! growth! in! Federal! Medicaid!
spending! associated! with! the! ACA,! partly! offset! by! the! expected! phaseAdown! of! costs!
associated!with!Federal!disaster!assistance!aid.$
$
$
$
$
$
$
$
$
$
$
$
$
$
57
57!
DISBURSEMENTS$
!
Total!disbursements!in!FY!2015!are!estimated!at!$63.2!billion!in!the!States!General!Fund!and!at!
$92.2!billion!in!total!State!Operating!Funds.!!Over!the!multiAyear!Financial!Plan,!State!Operating!
Funds! spending! projections! assume! Medicaid! and! School! Aid! will! grow! at! their! statutorilyA
indexed!rates.!!Medicaid,!education,!pension!costs,!employee!and!retiree!health!benefits,!and!
debt!service!are!significant!drivers!of!annual!spending!growth.!
!
The! multiAyear! disbursements! projections! take! into! account! various! factors,! including! agency!
staffing! levels,! program! caseloads,! inflation,! and! funding! formulas! contained! in! State! and!
Federal! law.! ! Factors! that! affect! spending! estimates! vary! by! program.! ! For! example,! public!
assistance!spending!is!based!primarily!on!anticipated!caseloads!that!are!estimated!by!analyzing!
historical! trends! and! projected! economic! conditions.! ! Projections! account! for! the! timing! of!
payments,!since!not!all!of!the!amounts!appropriated!in!the!budget!are!disbursed!in!the!same!
fiscal!year.!!Consistent!with!past!years,!the!aggregate!spending!projections!(i.e.,!the!sum!of!all!
projected!spending!by!individual!agencies)!in!State!Special!Revenue!Funds!have!been!adjusted!
downward! in! all! fiscal! years! based! on! typical! spending! patterns! and! the! observed! variance!
between!estimated!and!actual!results!over!time.!
!
58!
LOCAL$ASSISTANCE$GRANTS$
!
Local!Assistance!spending!includes!payments!to!local!governments,!school!districts,!health!care!
providers,! and! other! entities,! as! well! as! financial! assistance! to,! or! on! behalf! of,! individuals,!
families!and!notAforAprofit!organizations.!!Local!assistance!spending!in!State!Operating!Funds!is!
estimated!at!$61.2!billion!in!FY!2015!and!accounts!for!nearly!twoAthirds!of!total!State!Operating!
Funds!spending.!!Education!and!health!care!spending!account!for!approximately!twoAthirds!of!
local!assistance!spending.!
!
Certain! major! factors! considered! in! preparing! the! spending! projections! for! the! States! major!
local!aid!programs!and!activities!are!summarized!in!the!following!table.!
!
FORECAST!FOR!SELECTED!PROGRAM!MEASURES!AFFECTING!OPERATING!ACTIVITIES
Forecast
MEDICAID
!!Medicaid!Coverage
!!!A!Family!Health!Plus!Caseload
!!!A!Child!Health!Plus!Caseload
FY!2014
Results1
FY!2015
Updated
5,147,768
337,632
308,000
5,830,880
0
314,000
FY!2016
Projected
5,950,473
0
320,000
FY!2017
Projected
5,973,720
0
326,000
FY!2018
Projected
5,985,344
0
332,000
!!State!Takeover!of!County/NYC!Costs!
!!!A!!Family!Health!Plus!(000s)
!!!A!!Medicaid!(000s)
$1,789
$467
$1,322
$2,067
$155
$1,912
$2,475
$0
$2,475
$2,819
$0
$2,819
$3,164
$0
$3,164
EDUCATION
!SY!School!Aid!(000s)!
$21,109
$22,237
$23,101
$24,183
$25,388
HIGHER!EDUCATION
!!Public!Higher!Education!Enrollment!(FTEs)
!!Tuition!Assistance!Program!Recipients
567,219
305,626
566,453
306,129
565,588
306,129
565,390
306,129
565,192
306,129
249,131
120,186
194,850
240,761
115,580
193,442
234,252
112,047
192,643
228,911
109,180
192,157
97,750
41,753
42,033
13,964
99,960
43,427
42,413
14,120
101,670
44,827
42,667
14,176
103,088
46,027
42,790
14,271
PUBLIC!ASSISTANCE
!!Family!Assistance!Program
!!Safety!Net!Program!A!Families
!!Safety!Net!Program!A!Singles
MENTAL!HYGIENE
Total!Mental!Hygiene!Community!Beds
!!!A!!OMH!Community!Beds
!!!A!!OPWDD!Community!Beds
!!!A!!OASAS!Community!Beds
PRISON!POPULATION!(CORRECTIONS)
1!
258,405
125,424
196,431
95,608
40,248
41,525
13,835
!!!!!!54,300
!!!!!!54,000
!!!!!!53,800
!!!!!!!53,700
!!!!!53,700
Reflects!preliminary!unaudited!results.!!
59
59!
EDUCATION$
!
SCHOOL$AID$$
!
School!Aid!helps!support!elementary!and!secondary!education!for!New!York!pupils!enrolled!in!
674!major!school!districts!throughout!the!State.!!State!funding!is!provided!to!districts!based!on!
statutory! aid! formulas! and! through! reimbursement! of! categorical! expenses! such! as! bilingual!
education! and! education! of! homeless! children.! ! State! funding! for! schools! assists! districts! in!
meeting! locally! defined! needs,! supports! the! construction! of! school! facilities,! and! finances!
school!transportation!for!nearly!three!million!students!statewide.!!!
!
SCHOOL YEAR (JULY 1 JUNE 30)

!
School!Aid!is!expected!to!total!$22.2!billion!in!SY!2015,!an!increase!of!$1.1!billion!(5.3!percent)!
from!school!year!(SY)!2014.!!This!increase!is!provided!largely!through!$853!million!of!additional!
general!operating!support!to!school!districts,!consisting!of!a!$602!million!restoration!in!the!Gap!
Elimination! Adjustment! (GEA)! and! a! $251! million! increase! in! Foundation! Aid.! ! Another!!
$275! million! supports! increased! reimbursement! in! expenseAbased! aid! programs! (e.g.,!
transportation,!BOCES,!school!construction)!and!other!miscellaneous!aid!categories.!!!
!
The!FY!2015!Enacted!Budget!also!provides!$340!million!of!recurring!annual!funding!to!support!
Statewide!Universal!FullADay!PreAKindergarten!programs!in!order!to!incentivize!and!fund!stateA
ofAtheAart! programs! and! encourage! creativity! through! competition.! ! These! programs! are!
expected!to!begin!in!the!fall!of!2014.!!
!
Based!on!the!final!recommendations!of!the!Governor's!New!NY!Education!Reform!Commission,!
the! FY! 2015! Enacted! Budget! establishes! a! $20! million! Teacher! Excellence! Fund! and! provides!!
$5!million!for!additional!Pathways!in!Technology!Early!College!High!School!(PATECH)!grants.!
!
Finally,! the! FY! 2015! Enacted! Budget! maintains! the! twoAyear! appropriation! that! continues!
Education! Law! provisions.! ! School! Aid! is! projected! to! increase! by! an! additional! $864! million!!
(3.9! percent)! in! SY! 2016! and! $1.1! billion! (4.7! percent)! in! SY! 2017.! ! School! Aid! is! projected! to!
reach!an!annual!total!of!$25.4!billion!in!SY!2018.!
!
SCHOOL!AID!@!SCHOOL!YEAR!BASIS!(JULY!1!@!JUNE!30)
!!!!!Total!
SY!2014
21,109
SY!2015
22,237
Change
1,128
5.3%
SY!2016
23,101
Change
864
3.9%
SY!2017
24,183
Change
1,082
4.7%
SY!2018
25,388
Change
1,205
5.0%
*!School!year!values!reflected!in!table!do!not!include!aid!for!Statewide!Universal!FullADay!PreAKindergarten!programs!or!the!Governors!New& NY!Education!Reform!Commission.
60!
STATE FISCAL YEAR
!
The! State! finances! School! Aid! from! General! Fund! receipts! and! from! Lottery! Fund! receipts,!
including! video! lottery! terminals! (VLTs),! which! are! accounted! for! and! disbursed! from! a!
dedicated! account.! ! Because! the! State! fiscal! year! begins! on! April! 1,! the! State! typically! pays!
approximately!70!percent!of!the!annual!school!year!commitment!during!the!State!fiscal!year!in!
which!it!is!enacted,!and!pays!the!remaining!30!percent!in!the!first!three!months!of!the!following!
State!fiscal!year.!!!
!
The!table!below!summarizes!the!multiAyear!projected!funding!levels!on!a!State!fiscal!year!basis.!
!
SCHOOL!AID!AND!EDUCATION!AID!@!STATE!FISCAL!YEAR!BASIS!
General!Fund!Local!Assistance!
Core!Lottery!Aid
VLT!Lottery!Aid
Commercial!Gaming!A!VLT!Offset
Commercial!Gaming
Prior!Year!General!Fund/Lottery!Resources
FY!2014
Results
20,420
17,238
2,235
938
0
0
9
FY!2015
Updated
21,671
18,456
2,220
944
0
0
51
Change
6.1%
7.1%
A0.7%
0.6%
N/A
N/A
N/A
FY!2016
Projected
Change
FY!2017
Projected
23,289
19,900
2,252
977
0
160
0
7.5%
7.8%
1.4%
3.5%
N/A
N/A
N/A
24,294
20,977
2,210
918
29
160
0
Change
4.3%
5.4%
A1.9%
A6.0%
N/A
0.0%
0.0%
FY!2018
Projected
Change
25,502
22,155
2,200
886
61
200
0
5.0%
5.6%
A0.5%
A3.5%
110.3%
25.0%
0.0%
!
State! spending! for! School! Aid! is! projected! to! total! $21.7! billion! in! FY! 2015.! ! In! future! years,!
receipts!available!to!finance!this!category!of!aid!from!core!lottery!sales!are!projected!to!remain!
stable.! ! Beginning! in! FY! 2016,! School! Aid! spending! is! expected! to! be! supplemented! by!
commercial! gaming! revenues.! ! In! addition! to! State! aid,! school! districts! receive! approximately!!
$3!billion!annually!in!Federal!categorical!aid.!
61
61!
OTHER$EDUCATION$FUNDING$
!
In!addition!to!School!Aid,!the!State!provides!funding!and!support!for!various!other!educationA
related! initiatives.! ! These! include:! ! special! education! services;! programs! administered! by! the!
office! of! preAkindergarten! through! grade! 12! education;! cultural! education;! higher! and!
professional!education!programs;!and!adult!career!and!continuing!education!services.!
!
New!York!State!provides!a!full!spectrum!of!special!education!services!to!over!400,000!students!
with! disabilities! from! ages! 3! to! 21.! ! Major! programs! under! the! Office! of! PreAkindergarten!
through! Grade! 12! address! specialized! student! needs! or! reimburse! school! districts! for!
educationArelated! services,! including! the! school! lunch! and! breakfast! program,! after! school!
programs!and!other!educational!grant!programs.!!Higher!and!professional!education!programs!
monitor! the! quality! and! availability! of! postsecondary! education! programs! and! regulate! the!
licensing! and! oversight! of! 50! professions.! ! Adult! career! and! continuing! education! services!
focuses!on!the!education!and!employment!needs!of!New!York!States!adult!citizens,!including!
ensuring! that! such! individuals! have! access! to! a! oneAstop! source! for! all! their! employment!
needs!and!that!they!are!made!aware!of!the!full!range!of!services!available!in!other!agencies.!
!
OTHER!EDUCATION
FY!2014
Results
Special!Education
All!Other!Education
2,003
1,408
595
FY!2015
Updated
2,146
1,496
650
Change
7.1%
6.3%
9.2%
FY!2016
Projected
Change
FY!2017
Projected
2,212
1,593
619
3.1%
6.5%
A4.8%
2,365
1,724
641
Change
6.9%
8.2%
3.6%
FY!2018
Projected
Change
2,540
1,841
699
7.4%
6.8%
9.0%
,
!
Special!education!growth!is!primarily!driven!by!an!increase!in!enrollment!and!an!increase!in!the!
level!of!services!ordered!for!students!in!the!preschool!special!education!and!the!summer!school!
special! education! programs.! ! In! relation! to! special! education! programs,! the! FY! 2015! Enacted!
Budget! advances! targeted! reforms! to! improve! fiscal! practices! and! service! delivery.! ! The!
decrease!in!other!education!spending!for!FY!2016!relative!to!FY!2015!is!driven!primarily!by!oneA
time! costs! associated! with! the! timing! of! claimsAbased! aid! payments,! and! targeted! aid! and!
grants!in!FY!2015.!
62!
SCHOOL$TAX$RELIEF$(STAR)$PROGRAM$
!
The! STAR! program! provides! school! tax! relief! to! taxpayers! by! exempting! the! first! $30,000! of!
every!eligible!homeowners!property!value!from!the!local!school!tax!levy.!!LowerAincome!senior!
citizens!will!receive!a!$64,200!exemption!in!FY!2015.!!The!Department!of!Taxation!and!Finance!
oversees! local! property! assessment! administration,! and! is! responsible! for! establishing! STAR!
property!tax!exemption!amounts.!!
!
The!three!components!of!STAR!and!their!approximate!shares!in!FY!2015!are:!!the!basic!school!
property! tax! exemption! for! homeowners! with! income! under! $500,000! (56! percent);! the!
enhanced! school! property! tax! exemption! for! senior! citizen! homeowners! with! incomes! under!
$81,900! (26! percent);! and! a! flat! refundable! credit! and! rate! reduction! for! incomeAeligible!
resident!New!York!City!personal!income!taxpayers!(18!percent).!
!
Spending!for!the!STAR!property!tax!exemption!reflects!reimbursements!made!to!school!districts!
to! offset! the! reduction! in! property! tax! revenues.! ! The! annual! increase! in! a! qualifying!
homeowners!STAR!exemption!benefit!is!limited!to!2!percent.!!New!York!City!personal!income!
taxpayers!with!annual!incomes!over!$500,000!have!a!reduced!benefit.!!!
!
SCHOOL!TAX!RELIEF!(STAR)
Basic!Exemption
Enhanced!(Seniors)
New!York!City!PIT
FY!2014
Results
3,357
1,879
867
611
FY!2015
Updated
3,429
1,915
887
627
Change
2.1%
1.9%
2.3%
2.6%
FY!2016
Projected
3,478
1,925
894
659
Change
1.4%
0.5%
0.8%
5.1%
FY!2017
Projected
3,574
1,963
948
663
Change
2.8%
2.0%
6.0%
0.6%
FY!2018
Projected
3,616
2,002
932
682
Change
1.2%
2.0%
A1.7%
2.9%
!
The!spending!growth!is!primarily!a!reflection!of!the!number!of!STAR!exemption!recipients!who!
are!expected!to!participate!in!the!program.!
63
63!
HIGHER$EDUCATION$
!
Local!assistance!for!higher!education!spending!includes!funding!for!the!City!University!of!New!
York! (CUNY),! the! State! University! of! New! York! (SUNY)! and! the! Higher! Education! Services!
Corporation!(HESC).!
!
The! State! provides! assistance! for! CUNYs! senior! college! operations,! and! works! in! conjunction!
with! New! York! City! to! support! CUNYs! community! colleges.! ! The! CUNY! system! is! the! largest!
urban! public! university! system! in! the! nation.! ! Funding! for! SUNY! supports! 30! community!
colleges! across! multiple! campuses.! ! The! State! also! provides! a! sizeable! benefit! to! CUNY! and!
SUNY! through! the! debt! service! it! pays! on! bondAfinanced! capital! projects! at! the! universities.!!
State!debt!service!payments!for!capital!projects!at!SUNY!and!CUNY!are!expected!to!total!about!
$1.2!billion!in!FY!2015!(this!is!not!reflected!in!the!annual!spending!totals!for!the!universities).!!
HESC!administers!the!Tuition!Assistance!Program!(TAP)!that!provides!awards!to!incomeAeligible!
students.!!It!also!provides!centralized!processing!for!other!student!financial!aid!programs,!and!
offers! prospective! students! information! and! guidance! on! how! to!finance! a! college! education.!!
The! financial! aid! programs! that! HESC! administers! are! funded! by! the! State! and! the! Federal!
government.!
!
HIGHER!EDUCATION
FY!2014
Results
FY!2015
Updated
FY!2016
Projected
Change
FY!2017
Projected
3.5%
2,999
2.8%
3,062
Change
2.1%
2,817
2,916
City!University
Senior!Colleges
Community!College
1,346
1,130
216
1,394
1,171
223
3.6%
3.6%
3.2%
1,441
1,217
224
3.4%
3.9%
0.4%
1,490
1,266
224
Higher!Education!Services
Tuition!Assistance!Program
Scholarships/Awards
Aid!for!Part!Time!Study
990
944
35
11
1,034
973
49
12
4.4%
3.1%
40.0%
9.1%
1,064
994
58
12
2.9%
2.2%
18.4%
0.0%
State!University
Community!College
Other/Cornell
481
470
11
488
481
7
1.5%
2.3%
A36.4%
494
487
7
1.2%
1.2%
0.0%
Change
FY!2018
Projected
Change
3,123
2.0%
3.4%
4.0%
0.0%
1,542
1,318
224
3.5%
4.1%
0.0%
1,078
997
69
12
1.3%
0.3%
19.0%
0.0%
1,087
997
78
12
0.8%
0.0%
13.0%
0.0%
494
487
7
0.0%
0.0%
0.0%
494
487
7
0.0%
0.0%
0.0%
Note:!!State!support!for!SUNY!fourAyear!institutions!is!funded!through!State!operations!rather!than!local!assistance.
!
!
Annual! growth! by! CUNY! across! the! multiAyear! Financial! Plan! reflects! the! net! impact! of!
additional! base! operating! support! at! community! colleges! and! fringe! benefit! cost! increases! at!
Senior!colleges.!!Growth!in!HESC!reflects!the!implementation!of!a!new!scholarship!for!Science,!
Technology,! Engineering! and! Mathematics! as! well! as! a! $165! increase! to! the! maximum! TAP!
award.! ! SUNY! local! assistance! reflects! the! net! impact! of! additional! base! operating! aid! and!
enrollment!changes!at!community!colleges.!
64!
HEALTH$CARE$
!
Local! assistance! for! health! careArelated! spending! includes! Medicaid,! statewide! public! health!
programs! and! a! variety! of! mental! hygiene! programs.! ! The! State! DOH! works! with! local! health!
departments! and! social! services! departments,! including! New! York! City,! to! coordinate! and!
administer! statewide! health! insurance! programs! and! activities.! ! The! majority! of! governmentA
financed! health! care! programs! are! included! under! DOH,! but! many! programs! are! supported!
through!multiAagency!efforts.!
!
M EDICAID
!
Medicaid! is! a! meansAtested! program! that! finances! health! care! services! for! lowAincome!
individuals! and! longAterm! care! services! for! the! elderly! and! disabled,! primarily! through!
payments!to!health!care!providers.!!The!Medicaid!program!is!financed!jointly!by!the!State,!the!
Federal! government,! and! local! governments.! ! Eligible! services! include! inpatient! hospital! care,!
outpatient! hospital! services,! clinics,! nursing! homes,! managed! care,! prescription! drugs,! home!
care,!the!Family!Health!Plus!(FHP) 3!program!and!services!provided!in!a!variety!of!communityA
based!settings!(including!mental!health,!substance!abuse!treatment,!developmental!disabilities!
services,!schoolAbased!services!and!foster!care!services).!!!
!
In! FY! 2012,! legislation! was! enacted! to! limit! the! yearAtoAyear! growth! in! State! funds! Medicaid!
spending!to!the! tenAyear! rolling! average! in!the!medical! component! of! the! CPI.! !The! statutory!
provisions!of!the!Medicaid!spending!cap!(or!Global!Cap)!also!allow!for!flexibility!in!adjusting!
Medicaid!projections!to!meet!unanticipated!costs!resulting!from!the!event!of!a!natural!or!other!
type! of! disaster.! ! The! FY! 2015! Enacted! Budget! reflects! the! continuation! of! the! Medicaid!
spending!cap!for!FY!2015!and!FY!2016,!and!the!Financial!Plan!assumes!that!statutory!authority!
will! be! extended! in! subsequent! years.! ! Allowable! growth! under! the! cap! is! 3.8! percent! for!!
FY!2015.!!DOB!estimates!the!cap!growth!at!3.6!percent!in!FY!2016;!3.4!percent!in!FY!2017;!and!
3.3!percent!in!FY!2018!attributed!to!projected!CPI!reductions.!!!
!
The!Global!Cap!applies!to!a!majority!of!the!State!share!of!Medicaid!spending!that!is!budgeted!
and! expended! principally! through! DOH.! ! However,! the! Global! Cap! excludes! State! costs!
associated!with!the!takeover!of!local!Medicaid!growth!and!the!multiAyear!assumption!of!local!
Medicaid! Administration,! as! well! as! increased! Federal! financial! participation! that! became!
effective! in! January! 2014.! ! State! share! Medicaid! spending! also! appears! in! the! Financial! Plan!
estimates! for! other! State! agencies,! including! the! mental! hygiene! agencies,! child! welfare!
3
!The!FY!2014!Enacted!Budget!eliminated!the!FHP!program!effective!January!1,!2015.!!The!majority!of!the!population!receiving!!
!!!health! care! benefits! through! FHP! will! begin! receiving! more! robust! health! care! benefits! through! the! Medicaid! program,!!
!!!pursuant! to! new! Medicaid! eligibility! thresholds! and! increased! Federal! payments! pursuant! to! the! ACA.!!!
!!!The!remaining!FHP!population,!those!above!Medicaid!levels,!will!be!eligible!for!Federal!tax!credits!in!the!New!York!State!of!!
!!!Health!insurance!benefit!exchange!and!the!State!will!pay!remaining!outAofApocket!costs!for!these!individuals!up!to!previous!!
!!!FHP!levels.!
65
65!
programs,! education! aid,! and! the! Department! of! Corrections! and! Community! Supervision!
(DOCCS).!
!
The! First! Quarterly! Update! to! the! Financial! Plan! includes! a! reduction! to! the! total! StateAshare!
Medicaid! estimate! for! all! agency! spending,! $134! million! in! FY! 2015! and! $90! million! in! each!
subsequent! year,! due! to! a! technical! correction! to! more! accurately! align! total! OPWDD! local!
assistance! costs! between! Medicaid! and! nonAMedicaid! service! categories.!! This! adjustment! is!
consistent! with! other! State! agency! spending! assumptions! carried! by! DOH! in! the! FY! 2015!
Enacted!Budget.!
!
TOTAL!STATE@SHARE!MEDICAID!DISBURSEMENTS
FY!2014
Results
Department!of!Health!1
Local!Assistance
2
State!Operations!
Other!State!Agencies
Mental!Hygiene
Foster!Care
Corrections
Education
Total!State!Share!(All!Agencies)
Annual!$!Change
Annual!%!Change
16,382
16,241
141
4,986
4,842
88
0
56
21,368
FY!2015
Updated
16,962
16,732
230
4,955
4,855
88
12
0
21,917
549
2.6%
FY!2016
Projected
FY!2017
Projected
FY!2018
Projected
17,740
17,523
217
5,232
5,127
92
13
0
22,972
1,055
4.8%
18,511
18,282
229
5,193
5,085
95
13
0
23,704
732
3.2%
19,280
19,051
229
5,602
5,490
99
13
0
24,882
1,178
5.0%
Department!of!Health!spending!in!the!Financial!Plan!includes!certain!items!that!are!excluded!from!the!global!cap.!!
This!includes!administrative!costs,!including!the!takeover!of!local!administrative!responsibilities;!the!decision!of!
Monroe!County!to!participate!in!the!Medicaid!local!cap!program,!rather!than!continuing!the!sales!tax!intercept!
option;!and!increased!Federal!Financial!Participation!that!became!effective!in!January!2014.
Beginning!in!FY!2014!the!Office!of!Health!Insurance!Programs!was!transferred!to!Medicaid!from!Public!Health!as!part!
of!the!fiveAyear!phaseAin!initiative!of!the!State!to!assume!local!administrative!functions.
!
!
!
!
!
!
!
!
!
66!
The!State!share!of!DOH!Medicaid!spending!is!financed!by!a!combination!of!the!General!Fund,!
HCRA,!provider!assessment!revenue,!and!indigent!care!payments.!!The!following!table!provides!
information!on!the!financing!sources!for!State!Medicaid!spending!(more!information!on!HCRA!
can!be!found!in!the!section!entitled!"HCRA!Financial!Plan").!!!
!
DEPARTMENT!OF!HEALTH!MEDICAID1
Total!General!Fund!A!Local
Department!of!Health
Mental!Hygiene!Stabilization!Fund
Financial!Plan!Relief
Total!General!Fund!A!State!Operations
Other!State!Funds!Support
HCRA!Financing2
Indigent!Care!Support
Provider!Assessment/Other!Revenue
FY!2014
Results
FY!2015
Updated
16,382
11,487
10,757
730
0
141
4,754
3,177
776
801
16,962
11,616
10,901
445
270
230
5,116
3,539
792
785
Change
3.5%
1.1%
1.3%
A39.0%
AA
63.1%
7.6%
11.4%
2.1%
A2.0%
FY!2016
Projected
17,740
12,423
11,708
267
448
217
5,100
3,523
792
785
Change
FY!2017
Projected
4.6%
6.9%
7.4%
A40.0%
65.9%
A5.7%
A0.3%
A0.5%
0.0%
0.0%
Does!not!include!Medicaid!spending!in!other!State!agencies,!transfers,!or!the!local!government!share!of!total!Medicaid!program!spending.
FY!2015!HCRA!financing!includes!$30!million!for!New!York!State!of!Health.
18,511
13,033
12,128
267
638
229
5,249
3,672
792
785
Change
4.3%
4.9%
3.6%
0.0%
42.4%
5.5%
2.9%
4.2%
0.0%
0.0%
FY!2018
Projected
Change
19,280
13,753
13,065
0
688
229
5,298
3,721
792
785
4.2%
5.5%
7.7%
A100.0%
7.8%
0.0%
0.9%
1.3%
0.0%
0.0%
!
Beginning! in! FY! 2014,! certain! OPWDDArelated! Medicaid! costs! were! financed! within! available!
resources! under! the! Global! Cap! to! alleviate! the! financial! impact! of! reduced! Federal! revenue!
associated! with! the! reimbursement! of! Medicaid! costs! at! StateAoperated! facilities! providing!
developmental!disability! services.! ! In! FY! 2015,! additional! costs! were!funded!under!the! cap!to!
benefit! the! State! Financial! Plan.! ! These! costs! were! accommodated! through! the! States!
implementation! of! the! Medicaid! Redesign! Team! (MRT)! initiatives;! cash! management!
improvements;!and!the!utilization!of!Federal!resources!associated!with!the!ACA.!
!
Fluctuation!in!enrollment,!costs!of!provider!health!care!services!(particularly!in!managed!care),!
and!utilization!levels!drive!higher!Medicaid!spending!that!must!be!managed!within!the!Global!
Cap.! ! The! number! of! Medicaid! recipients! is! expected! to! exceed! 5.8! million! by! the! end! of!!
FY!2015,!a!6.3!percent!increase!from!the!FY!2014!caseload!of!5.5!million.!!This!expected!growth!
is!mainly!attributable!to!expanded!eligibility!and!enrollment!pursuant!to!the!ACA.!!Under!the!
provisions! of! the! ACA,! which! became! effective! in! January! 2014,! the! Federal! government! is!
expected!to!finance!a!greater!share!of!Medicaid!costs,!the!impact!of!which!is!expected!to!lower!
growth!in!the!State!share!of!Medicaid.!
67
67!
PUBLIC$HEALTH/AGING$PROGRAMS$
!
Public! Health! includes! the! Child! Health! Plus! (CHP)! program! that! finances! health! insurance!
coverage! for! children! of! lowAincome! families! up! to! the! age! of! 19,! the! General! Public! Health!
Work! (GPHW)! program! that! reimburses! local! health! departments! for! the! cost! of! providing!
certain! public! health! services,! the! Elderly! Pharmaceutical! Insurance! Coverage! (EPIC)! program!
that! provides! prescription! drug! insurance! to! seniors,! and! the! Early! Intervention! (EI)! program!
that! pays! for! services! to! infants! and! toddlers! under! the! age! of! three! with! disabilities! or!
developmental!delays.!!Many!public!health!programs,!such!as!EI!and!GPHW!programs,!are!run!
by!county!health!departments!and!reimbursed!by!the!State!for!a!share!of!program!costs.!!The!
State! spending! projections! do! not! include! the! county! share! of! public! health! funding.! ! In!
addition,!a!significant!portion!of!HCRA!spending!is!included!under!the!Public!Health!budget.!
!
The!State!Office!for!the!Aging!(SOFA)!promotes!and!administers!programs!and!services!for!New!
Yorkers! 60! years! of! age! and! older.! ! The! Office! primarily! oversees! communityAbased! services!
(including! inAhome! services! and! nutrition! assistance)! provided! through! a! network! of! county!
Area!Agencies!on!Aging!(AAA)!and!local!providers.!
!
PUBLIC!HEALTH!AND!AGING
FY!2014
Results
FY!2015
Updated
2,179
1,868
@14.3%
1,828
@2.1%
1,798
@1.6%
1,827
1.6%
Public!Health
2,067
1,747
@15.5%
1,701
@2.6%
1,667
@2.0%
1,693
1.6%
401
178
126
163
426
389
384
417
192
119
167
453
0
399
4.0%
7.9%
A5.6%
2.5%
6.3%
A100.0%
3.9%
374
198
117
167
453
0
392
A10.3%
3.1%
A1.7%
0.0%
0.0%
n/a
A1.8%
314
207
122
167
453
0
404
A16.0%
4.5%
4.3%
0.0%
0.0%
0.0%
3.1%
327
207
126
167
453
0
413
4.1%
0.0%
3.3%
0.0%
0.0%
0.0%
2.2%
112
121
8.0%
127
5.0%
131
3.1%
134
2.3%
Child!Health!Plus
General!Public!Health!Works
EPIC
Early!Intervention
HCRA!Program!
FASHRP1
All!Other
Aging
Change
FY!2016
Projected
Change
FY!2017
Projected
Change
FY!2018
Projected
Change
!
!
CHP!spending!is!expected!to!grow!in!FY!2015!due!to!forecasted!caseload!growth!under!the!ACA.!!
As!CHP!enrollment!increases,!initial!costs!will!be!incurred!by!the!State!until!enhanced!Federal!
participation!rates!become!effective!beginning!in!FY!2016.!!The!FY!2015!Enacted!Budget!holds!
CHP!reimbursement!rates!in!FY!2015!at!FY!2014!levels.!!!
!
GPHW! spending! growth! in! FY! 2015! is! primarily! attributable! to! the! timing! of! a! oneAtime!
recoupment!from!NYC!which!resulted!in!lower!FY!2014!spending!relative!to!historical!patterns.!!
Beginning!in!FY!2015,!spending!growth!is!expected!to!be!managed!at!moderate!levels!in!part!
through!lower!projected!county!claiming,!as!well!as!through!encouraging!enrollment!in!other!
insurance!for!clinical!prenatal!care!services!currently!supported!through!GPHW.!
1!
! The!FederalAState!Health!Reform!Partnership!Program!expired!March!31,!2014.!
68!
EPIC! program! spending! is! projected! to! decline! through! FY! 2016! due! to! enrollment! changes.!!
Growth!in!FY!2017!and!FY!2018!reflects!the!expansion!of!the!EPIC!program!based!on!increased!
income!limits!for!services.!
!
Program!growth!for!EI!in!FY!2015!is!mainly!due!to!additional!funding!provided!with!the!Enacted!
Budget! to! reimburse! certain! pending! claims.! ! This! growth! will! remain! flat! through! the!
remainder!of!the!Financial!Plan,!as!enrollment!is!expected!to!be!stable.!!Increased!spending!for!
HCRA!programs!starting!in!FY!2015!is!attributable!to!an!additional!$25!million!annual!subsidy!
for!the!Roswell!Park!Cancer!Institute!(RPCI),!which!is!intended!to!offset!the!expiration!of!capital!
grant!awards!in!order!to!maintain!the!current!level!of!State!funding!for!the!RPCI.!
69
69!
HCRA$FINANCIAL$PLAN$
!
HCRA! was! established! in! 1996! to! help! finance! a! portion! of! State! health! care! activities.!!
Extensions!and!modifications!to!HCRA!have!financed!new!health!care!programs,!including!FHP!
and! CHP.! ! HCRA! has! also! provided! additional! financing! for! the!health! care! industry,! including!
investments! in! worker! recruitment! and! retention,! and! the! Health! Care! Efficiency! and!
Affordability!Law!for!New!Yorkers!(HEAL!NY)!program!for!capital!improvements!to!health!care!
facilities! (funding! was! completed! during! FY! 2014).! ! HCRA! authorization! has! been! extended!
through!FY!2017,!pursuant!to!legislation!included!in!the!FY!2015!Enacted!Budget.!
!
HCRA! receipts! include! surcharges! and! assessments! on! hospital! revenues,! a! covered! lives!
assessment!paid!by!insurance!carriers,!and!a!portion!of!cigarette!tax!revenues.!!These!resources!
are!used!to!fund!roughly!20!percent!of!the!State!Share!of!Medicaid,!FHP,!CHP,!HEAL!NY,!EPIC,!
physician! excess! medical! malpractice! insurance,! and! Indigent! Care! payments,! which! provide!
funding!to!hospitals!serving!a!disproportionate!share!of!individuals!without!health!insurance.!
!
HCRA!FINANCIAL!PLAN!FY!2014!THROUGH!FY!2018
FY!2014
Results
FY!2015
Updated
FY!2016
Projected
FY!2017
Projected
FY!2018
Projected
18
TOTAL!RECEIPTS
Surcharges
Covered!Lives!Assessment
Cigarette!Tax!Revenue
Hospital!Assessments
NYC!Cigarette!Tax!Transfer/Other
5,320
2,788
1,039
1,027
368
98
5,490
2,944
1,085
970
400
91
5,604
3,069
1,110
923
416
86
5,667
3,159
1,110
880
433
85
5,658
3,238
1,045
842
449
84
TOTAL!DISBURSEMENTS
Medicaid!Assistance!Account
!!!Medicaid!Costs
!!!Family!Health!Plus
!!!Workforce!Recruitment!&!Retention
5,329
3,177
2,333
651
193
5,499
3,509
3,001
311
197
5,604
3,523
3,326
0
197
5,667
3,672
3,475
0
197
5,658
3,721
3,524
0
197
776
433
406
143
0
0
27
266
101
792
467
425
132
40
30
0
0
104
792
467
383
130
65
114
0
0
130
792
467
323
135
65
81
0
0
132
792
467
337
139
0
75
0
0
127
OPENING!BALANCE
Hospital!Indigent!Care
HCRA!Program!Account
Child!Health!Plus
Elderly!Pharmaceutical!Insurance!Coverage
SHINANY/APCD
New!York!State!of!Health1
Public!Health!Programs
HEAL!NY
All!Other
ANNUAL!OPERATING!SURPLUS/(DEFICIT)
CLOSING!BALANCE
1!
(9)
(9)
FY!2015!spending!will!be!financed!from!the!Medical!Assistance!Account.
!
70!
HCRA!receipts!are!estimated!to!grow!1.6!percent!on!average!through!FY!2018.!!Surcharge!and!
assessment!revenue!is!expected!to!increase!due!to!expanded!coverage!under!the!ACA,!and!will!
be!dedicated!to!finance!additional!administrative!costs!associated!with!the!New!York!State!of!
Health!Exchange.!!This!growth!is!partly!offset!by!projected!declines!in!cigarette!tax!revenue!due!
to!declining!tobacco!consumption.!
!
HCRA!spending!is!expected!to!increase!by!$170!million!in!FY!2015!and!total!$5.5!billion.!!The!
most! significant! areas! of! growth! include! additional! financing! of! the! State! share! of! Medicaid!
costs;!capital!costs!associated!with!the!implementation!of!the!new!All!Payers!Claims!Database!
(APCD)!and!Statewide!Health!Information!Network!for!New!York!(SHINANY),!which!is!expected!
to! improve! information! capabilities! and! increase! efficiency! associated! with! health! insurance!
claiming;! and! a! $25! million! increase! in! annual! funding! for! the! Roswell! Park! Cancer! Institute!
(RPCI)!to!offset!the!expiration!of!other!capital!grant!award!funding.!!!
!
The! FY! 2015! Enacted! Budget! is! expected! to! lower! costs! associated! with! certain! programs!
financed!with!HCRA!revenue,!the!most!notable!of!which!is!a!planned!freeze!of!reimbursement!
rates!associated!with!the!CHP!program!for!one!year.!
!
The! First! Quarterly! Update! to! the! Financial! Plan! reflects! downward! revisions! to! the! annual!
HCRA!surcharge!revenue!estimates,!including!a!reduction!of!$17!million!in!the!current!year,!due!
to! a! correction! of! overpayments! made! to! the! State! for! exempt! Medicare! eligible! services,! as!
determined!through!a!recent!HCRA!surcharge!audit.!!Future!surcharge!payments!will!be!made!
under! the! corrected! methodology,! with! an! increased! Financial! Plan! impact! of! $42! million!
expected!during!FY!2016!due!to!the!timing!and!scope!of!the!audit.!
!
HCRA! is! expected! to! remain! in! balance! over! the! multiAyear! projection! period.! ! Under! the!
current! HCRA! appropriation! structure,! spending! reductions! will! occur! if! resources! are!
insufficient! to! meet! spending! levels.! ! Any! potential! spending! reductions! could! affect! General!
Fund!Medicaid!Funding!or!HCRA!programs.!!Conversely,!any!unanticipated!balances!or!excess!
resources!in!HCRA!are!expected!to!finance!Medicaid!costs!that!would!otherwise!be!paid!from!
the!General!Fund.!!!
71
71!
MENTAL$HYGIENE$
!
The!Department!of!Mental!Hygiene!is!comprised!of!three!independent!agencies:!!the!Office!for!
People!with!Developmental!Disabilities!(OPWDD),!the!Office!of!Mental!Health!(OMH),!and!the!
Office! of! Alcoholism! and! Substance! Abuse! Services! (OASAS).! ! Services! are! administered! to!
adults!with!serious!and!persistent!mental!illness;!children!with!serious!emotional!disturbances;!
individuals! with! developmental! disabilities! and! their! families;! persons! with! chemical!
dependencies;! and! individuals! with! compulsive! gambling! problems.! ! These! agencies! provide!
services! directly! to! their! patients! through! StateAoperated! facilities! and! indirectly! through!
community!service!providers.!!The!costs!associated!with!providing!these!services!are!funded!by!
reimbursement!from!Medicaid,!Medicare,!thirdAparty!insurance!and!State!funding.!!Patient!care!
revenues! are! pledged! first! to! the! payment! of! debt! service! on! outstanding! mental! hygiene!
bonds,!which!were!issued!to!finance!improvements!to!infrastructure!at!mental!hygiene!facilities!
throughout!the!State,!with!the!remaining!revenue!used!to!support!State!operating!costs.!
!
Legislation!enacted!in!FY!2013!established!the!Justice!Center!for!the!Protection!of!People!with!
Special! Needs,! which! has! the! primary! responsibility! for! tracking,! investigating! and! pursuing!
serious! abuse/neglect! complaints! at! facilities! and! provider! settings! operated,! certified,! or!
licensed!by!six!State!agencies.!!!
!
!MENTAL!HYGIENE
FY!2014
Results
Change
FY!2016
Projected
Change
Change
FY!2018
Projected
3,078
0.5%
3,555
15.5%
1,810
1,640
707
24
127
0
(688)
23.7%
5.5%
5.7%
4.3%
4.1%
100.0%
A7.8%
Change
2,777
2,925
5.3%
3,063
People!with!Developmental!Disabilities
!!!!!Residential!Services
!!!!!Day!Programs
!!!!!Clinic
!!!!!Other!Local
!!!!!Mental!Hygiene!Stabilization!Fund
!!!!!Financial!Plan!Relief
1,364
1,372
598
20
104
(730)
0
1,463
1,429
616
21
112
(445)
(270)
7.3%
4.2%
3.0%
5.0%
7.7%
39.0%
AA
1,533
1,475
635
22
116
(267)
(448)
Mental!Health
!!!!Adult!Local!Services
!!!!Children!Local!Services
1,101
920
181
1,143
952
191
3.8%
3.5%
5.5%
1,205
1,008
197
5.4%
5.9%
3.1%
1,278
1,075
203
6.1%
6.6%
3.0%
1,396
1,179
217
9.2%
9.7%
6.9%
311
125
120
53
13
318
125
127
53
13
2.3%
0.0%
5.8%
0.0%
0.0%
324
127
130
54
13
1.9%
1.6%
2.4%
1.9%
0.0%
336
131
135
56
14
3.7%
3.1%
3.8%
3.7%
7.7%
348
134
142
58
14
3.6%
2.3%
5.2%
3.6%
0.0%
0.0%
0.0%
0.0%
0.0%
CQCAPD/Justice!Center1
4.7%
FY!2017
Projected
Alcohol!and!Substance!Abuse
!!!!!Outpatient/Methadone
!!!!!Residential
!!!!!Prevention!and!Program!Support
!!!!!Crisis
FY!2015
Updated
4.8%
3.2%
3.1%
4.8%
3.6%
40.0%
A65.9%
1,463
1,554
669
23
122
(267)
(638)
@4.6%
5.4%
5.4%
4.5%
5.2%
0.0%
A42.4%
The!activities!of!the!Commission!on!Quality!of!Care!and!Advocacy!for!Persons!with!Disabilities!were!subsumed!by!the!Justice!Center!on!June!30,!2013.!!
!
!
72!
Local!assistance!spending!accounts!for!over!40!percent!of!total!mental!hygiene!spending!from!
State! Operating! Funds,! and! is! projected! to! grow! by! an! average! rate! of! 6.4! percent! annually.!!
The! main! factor! driving! this! level! of! growth! is! the! phaseAdown! of! the! Mental! Hygiene!
Stabilization! Fund,! whereby! certain! OPWDDArelated! Medicaid! costs! are! funded! under! the!
Medicaid!Global!Cap.!!When!adjusting!for!the!phaseAdown!of!the!Mental!Hygiene!Stabilization!
Fund,!local!program!spending!is!expected!to!increase!by!an!average!annual!rate!of!4.9!percent,!
and! is! mainly! attributable! to! increases! in! the! projected! State! share! of! Medicaid! costs! and!
projected!expansion!of!the!various!mental!hygiene!service!systems,!including!costs!associated!
with!developing!new!OPWDD!residential!and!nonAresidential!services;!expansions!in!community!
mental! health! services! intended! to! reduce! reliance! on! inpatient! treatment;! developing! new!
opiate!and!heroin!treatment!and!prevention!programs;!the!New!York/New!York!III!Supportive!
Housing!agreement;!and!community!beds!that!are!currently!under!development!for!adult!home!
and! nursing! home! residents! with! mental! illness.! ! Additional! outyear! spending! is! assumed! in!
Financial! Plan! estimates! for! costs! associated! with! efforts! to! move! individuals! to! the! least!
restrictive!setting!possible,!as!well!as!several!chemical!dependence!treatment!and!prevention!
initiatives!for!individuals!receiving!services!through!OASAS.!
!
In!FY!2015,!additional!OPWDDArelated!Medicaid!costs!were!funded!under!the!cap!to!benefit!the!
State!Financial!Plan.!!These!costs!were!accommodated!through!the!States!implementation!of!
MRT! initiatives;! cash! management! improvements;! and! the! utilization! of! Federal! resources!
associated!with!the!ACA.!
!
The!FY!2015!Enacted!Budget!replaces!the!statutorilyAindexed!Cost!of!Living!Adjustment!(COLA)!
with!a!2!percent!increase,!beginning!in!January!2015,!to!support!salary!increases!for!Direct!Care!
and! Direct! Support! workers! and! payments! to! Foster/Adoptive! parents.! ! Additionally,! the!!
FY!2015!Enacted!Budget!also!authorizes!another!2!percent!increase!beginning!in!April!2015!for!
the! same! individuals,! with! the! April! 2015! increase! expanded! to! also! include! Clinical! staff.! ! In!
total,!the!Enacted!Budget!commits!$13!million!in!FY!2015,!growing!to!$122!million!in!FY!2016!to!
support!salary!increases!for!the!lowest!paid!notAforAprofit!workers!and!foster/adoptive!parents.!
!
The! First! Quarterly! Update! to! the! Financial! Plan! includes! a! technical! correction! to! more!
accurately! align! total! OPWDD! local! assistance! costs! between!the! Medicaid! and! nonAMedicaid!
service! categories.!! This! adjustment,! which! will! shift! $134! million! from! the! Medicaid! to! nonA
Medicaid!service!categories!in!FY!2015,!and!$90!million!in!each!subsequent!year,!is!consistent!
with!other!State!agency!spending!assumptions!carried!by!DOH!in!the!FY!2015!Enacted!Budget,!
and!does!not!have!an!impact!to!the!annual!State!Operating!Funds!spending!estimates.!
!
Current! spending! estimates! do! not! reflect! any! actions! which! may! be! needed! to! mitigate!
potentially! adverse! impacts! to! the! Financial! Plan! as! a! result! of! additional! Federal! rate!
disallowances! for! services! provided! in! StateAoperated!developmental!disability! institutions,! as!
outlined!in!a!July!25,!2014!disallowance!notification!from!CMS.!
73
73!
SOCIAL$SERVICES$
!
The! Office! of! Temporary! and! Disability! Assistance! (OTDA)! local! assistance! programs! provide!
cash!benefits!and!supportive!services!to!lowAincome!families.!!The!States!three!main!programs!
include!Family!Assistance,!Safety!Net!Assistance!and!Supplemental!Security!Income!(SSI).!!The!
Family!Assistance!program,!which!is!financed!by!the!Federal!government,!provides!timeAlimited!
cash!assistance!to!eligible!families.!!The!Safety!Net!Assistance!program,!financed!by!the!State!
and!local!districts,!provides!cash!assistance!for!single!adults,!childless!couples,!and!families!that!
have!exhausted!their!fiveAyear!limit!on!Family!Assistance!imposed!by!Federal!law.!!The!State!SSI!
Supplementation! program! provides! a! supplement! to! the! Federal! SSI! benefit! for! the! elderly,!
visually!handicapped,!and!disabled.!
TEMPORARY!AND!DISABILITY!ASSISTANCE
FY!2014
Results
SSI
Public!Assistance!Benefits
Welfare!Initiatives
All!Other
1,351
739
487
20
105
FY!2015
Updated
1,232
653
459
20
100
Change
FY!2016
Projected
Change
FY!2017
Projected
Change
FY!2018
Projected
Change
@8.8%
A11.6%
A5.7%
0.0%
A4.8%
1,259
676
459
18
106
2.2%
3.5%
0.0%
A10.0%
6.0%
1,270
686
459
18
107
0.9%
1.5%
0.0%
0.0%
0.9%
1,281
695
459
18
109
0.9%
1.3%
0.0%
0.0%
1.9%
!
!
As!of!October!1,!2014,!the!State!will!assume!responsibility!for!administration!of!the!State's!SSI!
Supplementation!program!from!the!Federal!government,!which!will!generate!savings!and!result!
in!an!annual!spending!decline.!!DOB!estimates!a!decline!in!projected!costs!for!public!assistance!
due!to!an!expected!2.8!percent!annual!decrease!in!average!public!assistance!caseload,!which!is!
projected!to!total!564,167!recipients!in!FY!2015.!!Approximately!249,131!families!are!expected!
to!receive!benefits!through!the!Family!Assistance!program!in!FY!2015,!a!decrease!of!3.6!percent!
from! FY! 2014.! ! In! the! Safety! Net! program! an! average! of! 120,186! families! are! expected! to! be!
helped! in! FY! 2015,! a! decrease! of! 4.2! percent! from! FY! 2014.! ! The! caseload! for! single!
adults/childless!couples!supported!through!the!Safety!Net!program!is!projected!at!194,850!in!
FY!2015,!a!decrease!of!0.8!percent!from!FY!2014.!
74!
OFFICE$OF$CHILDREN$AND$FAMILY$SERVICES$
$
The! Office! of! Children! and! Family! Services! (OCFS)! provides! funding! for! foster! care,! adoption,!
child! protective! services,! preventive! services,! delinquency! prevention,! and! child! care.! ! OCFS!
oversees!the!States!system!of!family!support!and!child!welfare!services!administered!by!social!
services!departments!and!communityAbased!organizations.!!Specifically,!child!welfare!services,!
which! are! financed! jointly! by! the! Federal! government,! the! State,! and! local! districts,! are!
structured!to!encourage!local!governments!to!invest!in!preventive!services!intended!to!reduce!
outAofAhome! placement! of! children.! ! In! addition,! the! Child! Care! Block! Grant,! which! is! also!
financed!by!a!combination!of!Federal,!State!and!local!sources,!supports!child!care!subsidies!for!
public!assistance!and!lowAincome!families.!!!
!
CHILDREN!AND!FAMILY!SERVICES
FY!2014
Results
Child!Welfare!Service
Foster!Care!Block!Grant
Adoption
Day!Care
Youth!Programs
Medicaid
Committees!on!Special!Education
Adult!Protective/Domestic!Violence!
All!Other
1,750
635
436
156
170
113
88
43
31
78
FY!2015
Updated
1,545
255
436
159
311
137
88
40
32
87
Change
FY!2016
Projected
Change
FY!2017
Projected
Change
FY!2018
Projected
Change
@11.7%
A59.8%
0.0%
1.9%
82.9%
21.2%
0.0%
A7.0%
3.2%
11.5%
1,753
425
436
158
311
159
90
42
32
100
13.5%
66.7%
0.0%
A0.6%
0.0%
16.1%
2.3%
5.0%
0.0%
14.9%
1,797
425
454
162
311
159
94
45
32
115
2.5%
0.0%
4.1%
2.5%
0.0%
0.0%
4.4%
7.1%
0.0%
15.0%
1,853
426
474
166
311
159
98
47
32
140
3.1%
0.2%
4.4%
2.5%
0.0%
0.0%
4.3%
4.4%
0.0%
21.7%
!
OCFS!spending!in!FY!2015!is!projected!to!decline!from!FY!2014!levels,!mainly!due!to!a!decrease!
in!spending!on!Child!Welfare!Services!that!is!attributable!to!lower!estimated!claims.!!Increased!
Day!Care!spending!includes!a!$55!million!subsidy!increase!and!a!drop!in!Federal!aid!that!result!
in! State! share!increase! to! maintain! program! funding.! ! In! addition,!the! Committees! on! Special!
Education! growth! is! based! on! the! fiveAyear! historical! average! of! 4.5! percent! pursuant! to!
caseload!changes!and!rate!increases!for!both!inAstate!and!outAofAstate!placements.!!
75
75!
TRANSPORTATION$
!
In! FY! 2015,! the! Department! of! Transportation! (DOT)! will! provide! $4.8! billion! to! support! the!
operating!costs!of!the!statewide!mass!transit!systems!financed!from!dedicated!taxes!and!fees.!!
The! MTA,! due! to! the! size! and! scope! of! its! transit! and! commuter! rail! systems,! receives! the!
majority!of!the!statewide!mass!transit!operating!aid.!!In!addition,!the!MTA!receives!operating!
support! from! the! Mobility! Tax! and! MTA! Aid! Trust! Fund,! authorized! in! May! 2009! to! collect!
regional! taxes! and! fees! imposed! within! the! Metropolitan! Commuter! Transportation! District!
(MCTD).!!The!State!collects!these!taxes!and!fees!on!behalf!of,!and!disburses!the!entire!amount!
to,!the!MTA!to!support!the!transit!and!commuter!rail!systems.!!Pursuant!to!legislation!enacted!
in! December! 2011,! MTA! payroll! tax! was! eliminated! for! all! elementary! and! secondary! schools!
and!small!business!operators!within!the!MCTD,!and!the!General!Fund!now!provides!additional!
annual! support,! subject! to! appropriation,! to! the! MTA! to! make! up! for! the! resulting! loss! of!
revenue.!
!
TRANSPORTATION
FY!2014
Results
FY!2015
Updated
Change
FY!2016
Projected
Change
FY!2017
Projected
Change
FY!2018
Projected
Change
1.6%
4,722
4,817
2.0%
4,865
1.0%
4,936
1.5%
5,014
Mass!Transit!Operating!Aid:
2,101
2,161
2.9%
2,161
0.0%
2,161
0.0%
2,161
0.0%
Metro!Mass!Transit!Aid
1,964
2,015
2.6%
2,015
0.0%
2,015
0.0%
2,015
0.0%
Public!Transit!Aid
85
94
10.6%
94
0.0%
94
0.0%
94
0.0%
18Ab!General!Fund!Aid
27
27
0.0%
27
0.0%
27
0.0%
27
0.0%
School!Fare
25
25
0.0%
25
0.0%
25
0.0%
25
0.0%
1,898
1,931
1.7%
2,004
3.8%
2,076
3.6%
2,154
3.8%
677
679
0.3%
654
A3.7%
653
A0.2%
652
A0.2%
45
45
0.0%
45
0.0%
45
0.0%
45
0.0%
0.0%
0.0%
0.0%
100.0%
Mobility!Tax!and!MTA!Aid!Trust
Dedicated!Mass!Transit
AMTAP
All!Other
!
Increased! operating! aid! to! the! MTA! and! other! transit! systems! reflects! the! current! receipts!
forecast!and!the!timing!of!resources!due!to!transactional!delays!during!FY!2014.!
!
The!FY!2015!Enacted!Budget!included!legislative!authorization!to!offset!General!Fund!support!
for!MTAArelated!debt!service!costs!by!transferring!$30!million!in!dedicated!resources!from!the!
Metro!Mass!Transportation!Operating!Assistance!(MMTOA)!account!to!the!General!Debt!Service!
Fund.!!The!Financial!Plan!also!assumes!that!$20!million!in!MMTOA!resources!will!be!available!to!
offset!MTAArelated!debt!service!costs!on!an!annual!basis!beginning!in!FY!2016.!
76!
LOCAL$GOVERNMENT$ASSISTANCE$
!
Direct! aid! to! local! governments! includes! the! Aid! and! Incentives! for! Municipalities! (AIM)!
program,! which! was! created! in! FY! 2006! to! consolidate! various! unrestricted! local! aid! funding!
streams;! miscellaneous! financial! assistance! for! certain! counties,! towns,! and! villages;! and!
efficiencyAbased!incentive!grants!provided!to!local!governments.!!!
!
!LOCAL!GOVERNMENT!ASSISTANCE
AIM:
!!!!!Big!Four!Cities
!!!!!Other!Cities
!!!!!Towns!and!Villages
!!!!!Restructuring/Efficiency
All!Other!Local!Aid
FY!2014
Results
FY!2015
Updated
Change
FY!2016
Projected
Change
FY!2017
Projected
Change
FY!2018
Projected
Change
756
779
3.0%
778
@0.1%
789
1.4%
792
0.4%
429
218
68
4
429
218
68
24
0.0%
0.0%
0.0%
500.0%
429
218
68
34
0.0%
0.0%
0.0%
41.7%
429
218
68
45
0.0%
0.0%
0.0%
32.4%
429
218
68
48
0.0%
0.0%
0.0%
6.7%
37
40
8.1%
29
A27.5%
29
0.0%
29
0.0%
!
!
Spending!for!AIM!efficiency!incentive!grants!increases!over!the!multiAyear!period!reflecting!the!
anticipated!awards!from!the!Financial!Restructuring!Board!for!Local!Governments.!
77
77!
AGENCY$OPERATIONS$
!
Agency! operating! costs! include! personal! service,! nonApersonal! service,! and! GSCs.! ! Personal!
service!costs!include!the!salaries!of!State!employees!of!the!Executive,!Legislative,!and!Judicial!
branches;!as!well!as!the!salaries!of!temporary/seasonal!employees.!!NonApersonal!service!costs!
reflect! the! cost! of! operating! State! agencies,! including! real! estate! rental,! utilities,! contractual!
payments! (i.e.,! consultants,! IT,! and! professional! business! services),! supplies! and! materials,!
equipment,! and! telephone! service.! ! GSCs! reflect! the! cost! of! fringe! benefits! (i.e.,! pensions,!
health! insurance)! provided! to! State! employees! and! retirees! of! the! Executive,! Legislative! and!
Judicial!branches,!and!certain!fixed!costs!paid!by!the!State,!such!as!taxes!on!public!lands!and!
litigations.!!Certain!agency!operations!of!Transportation!and!Motor!Vehicles!are!included!in!the!
capital!projects!fund!type!and!are!not!reflected!in!the!State!Operating!Funds!totals.!
!
Approximately!94!percent!of!the!State!workforce!is!unionized.!!The!largest!unions!include!Civil!
Service!Employees!Association!(CSEA),!which!represents!office!support!staff!and!administrative!
personnel,!machine!operators,!skilled!trade!workers,!and!therapeutic!and!custodial!care!staff;!
Public!Employees!Federation!(PEF),!which!represents!professional!and!technical!personnel!(i.e.,!
attorneys,! nurses,! accountants,! engineers,! social! workers,! and! institution! teachers);! United!
University! Professions! (UUP),! which! represents! faculty! and! nonAteaching! professional! staff!
within! the! State! University! system;! and! New! York! State! Correctional! Officers! and! Police!
Benevolent! Association! (NYSCOPBA),! which! represents! security! personnel! (correction!officers,!
safety!and!security!officers).!!!
!
Selected! assumptions! used! in! preparing! the! spending! projections! for! the! States! major!
programs!and!activities!are!summarized!in!the!following!table.!
!
FORECAST!OF!SELECTED!PROGRAM!MEASURES!AFFECTING!PERSONAL!SERVICE!AND!FRINGE!BENEFITS
Forecast
!Negotiated!Base!Salary!Increases!1
CSEA/NYSCOPBA/Council!82/UUP/DCA37/GSEU
PEF!/!NYSPBA
2!
!State!Workforce
!ERS!Pension!Contribution!Rate3
Before!Amortization!(Normal/Admin/GLIP)
After!Amortization
!PFRS!Pension!Contribution!Rate
Before!Amortization!(Normal/Admin/GLIP)
After!Amortization
!Employee/Retiree!Health!Insurance!Growth!Rates
!PS/Fringe!as!%!of!Receipts!(All!Funds!Basis)
1
2
3
FY!2014
Results
FY!2015
Updated
FY!2016
Projected
FY!2017
Projected
FY!2018
Projected
0%
0%
!!!!118,492
2%
2%
!!!!119,124
2%
TBD
!!!!119,124
TBD
TBD
!!!!!119,124
TBD
TBD
!!!119,124
21.5%
12.5%
20.6%
13.5%
14.6%
14.2%
12.6%
13.2%
11.2%
12.2%
29.9%
20.5%
3.8%
14.4%
28.5%
21.5%
3.3%
14.0%
20.9%
20.8%
6.5%
14.4%
18.9%
19.8%
6.5%
14.1%
17.1%
18.8%
6.5%
13.9%
Reflects!current!collective!bargaining!agreements!with!settled!unions.!!Does!not!reflect!potential!impact!of!future!negotiated!labor!
agreements.
Reflects!workforce!that!is!Subject!to!Direct!Executive!Control.!!
As!Percent!of!Salary.
!
78!
The!majority!of!State!agencies!are!expected!to!hold!personal!service!and!nonApersonal!service!
spending! constant! over! the! plan! period.! ! Costs! from! collective! bargaining! agreements,! which!
include!2!percent!salary!increases!in!FY!2015!and!FY!2016!(for!certain!unions),!applicable!lump!
sum! payments,! and! repayment! of! a! portion! of! the! deficit! reduction! adjustment! made! to!
employee!salaries,!are!expected!to!be!funded!from!operational!savings.!
!
Gaming,!health!care,!and!SUNY!are!three!areas!expected!to!experience!limited!programmatic!
growth!over!the!ensuing!four!years.!!The!growth!in!gaming!is!attributable!to!activities!related!to!
casino! development! and! oversight.! ! Increases! in! DOH! are! primarily! driven! by! the! States!
implementation! of! the! New! York! State! of! Health! insurance! benefit! exchange,! the! States!
insurance!marketplace!program!as!mandated!by!ACA.!!Beginning!in!FY!2015,!program!costs!for!
New!York!State!of!Health!are!partially!offset!by!Federal!grants;!however,!DOH!must!fully!absorb!
the! startAup! costs! by! FY! 2016.! ! SUNY! spending! is! driven! by! tuition! funding! and! reflects!
anticipated!operating!needs.!!
!
The! First! Quarterly! Update! to! the! Financial! Plan! includes! additional! funding! to! support! a!
statewide!initiative!to!combat!the!rise!of!heroin!use.!The!initiative!includes!the!addition!of!100!
investigators! to! the! State! Police! Community! Narcotics! Enforcement! Team! (CNET),! in! order! to!
combat!heroin!trafficking.!Additionally,!the!State!will!make!supplies!of!naloxone,!an!overdose!
antidote,!available!to!all!first!responder!units!in!the!State.!
!
Other! yearAoverAyear! increases! are! technical! in! nature! and! reflect! funding! reclassifications! or!
administrative! reconciliations.! ! For! example,! growth! in! Temporary! and! Disability! Assistance!
reflects! the! reclassification! of! local! assistance! contracts! to! agency! operation! spending;! while!
the! consolidation! of! state! agency! IT! functions! into! one! central! agency,! IT! Services,! drives! a!
higher!cost!in!FY!2015!compared!to!FY!2014.!!In!addition,!the!States!workforce!is!paid!on!a!biA
weekly! basis,! weekly! pay! cycles! that! alternate! between! Administrative! and! Institutional!
payrolls.! There! are! typically! 26! pay! periods! in! a! fiscal! year.! ! In! FY! 2016,! employees! on! the!
institution!pay!schedule!will!have!one!additional!payroll.!!
!
79
79!
STATE!OPERATING!FUNDS!@!AGENCY!OPERATIONS
SUBJECT!TO!DIRECT!EXECUTIVE!CONTROL
Mental!Hygiene
Corrections!and!Community!Supervision
State!Police
Public!Health
Tax!and!Finance
Children!and!Family!Services
Environmental!Conservation
Information!Technology!Services
Financial!Services
Medicaid!Admin
Parks,!Recreation!and!Historic!Preservation
Gaming
Temporary!and!Disability!Assistance
General!Services
Workers'!Compensation!Board
27th!Institutional!Payroll
All!Other
UNIVERSITY!SYSTEMS
State!University
City!University
INDEPENDENT!AGENCIES
Law
Audit!&!Control
TOTAL,!EXCLUDING!JUDICIARY!AND!LEGISLATURE!
Judiciary
Legislature
Statewide!Total
Personal!Service
FY!2014
Results
9,741
2,915
2,584
648
406
345
277
235
220
195
141
186
137
139
164
148
0
1,001
FY!2015
Updated
9,933
2,878
2,572
658
421
339
264
234
421
202
230
178
166
150
151
142
0
927
FY!2016
Projected
10,228
2,890
2,576
658
530
332
252
235
427
202
217
178
165
161
150
142
124
989
FY!2017
Projected
10,086
2,889
2,580
658
497
331
252
235
427
202
229
178
165
161
150
142
0
990
FY!2018
Projected
10,057
2,890
2,582
647
489
331
252
213
427
202
229
178
166
161
149
142
0
999
5,777
5,698
79
5,821
5,731
90
5,940
5,849
91
6,077
5,984
93
6,185
6,090
95
300
162
138
309
168
141
309
168
141
309
168
141
309
168
141
15,818
16,063
16,477
16,472
16,551
1,838
208
1,926
219
1,926
219
1,926
219
1,926
219
17,864
12,300
A0.8%
5,564
5.4%
18,208
12,600
2.4%
5,608
0.8%
18,622
12,845
1.9%
5,777
3.0%
18,617
12,822
A0.2%
5,795
0.3%
18,696
12,869
0.4%
5,827
0.6%
80!
In!FY!2015,!$12.6!billion!or!13.7!percent!of!the!State!Operating!Funds!Budget!is!projected!to!be!
spent! on! personal! service! costs! and! supports! roughly! 98,800! FullATime! Equivalents! (FTE)!
employees!under!direct!Executive!control!and!another!15,100!employees!of!the!Legislature!and!
Judiciary.!!Roughly!75!percent!of!all!personal!service!spending!occurs!in!four!areas:!!SUNY,!the!
Mental!Hygiene!agencies,!DOCCS,!and!Judiciary.!
!
FY!2015!PERSONAL!SERVICE!SPENDING!BY!AGENCY
Dollars
FTEs
Subject!to!Direct!Executive!Control
Mental!Hygiene!Agencies
Corrections!and!Community!Supervision!
State!Police
Tax!and!Finance
Health
Environmental!Conservation
Children!and!Family!Services
Financial!Services
Parks,!Recreation!and!Historic!Preservation
All!Other
!!!!!7,141
!!!!98,822
2,271
2,090
564
275
264
176
158
147
132
1,064
!!!!33,953
!!!!28,171
!!!!!!5,539
!!!!!!4,368
!!!!!!3,769
!!!!!!2,251
!!!!!!2,603
!!!!!!1,299
!!!!!!1,592
!!!!15,277
University!Systems
State!University
City!University
Independent!Agencies
Law
Audit!&!Control
Judiciary
!!!!!3,586
3,545
41
!!!!!1,873
114
110
1,483
166
!!!!43,606
!!!!43,339
!!!!!!!!!!267
!!!!18,229
!!!!!!1,578
!!!!!!1,582
!!!!15,069
0
!!!12,600
!!160,657
Legislature!
Total!Spending!/!FTEs
1
!Excludes!employees!of!the!Legislature.
Note:!!CUNY!employees!are!funded!primarily!through!an!agency!trust!fund.
!!!!!!!!!!!This!represents!approximately!an!additional!13,376!FTEs.
81
81!
GENERAL$STATE$CHARGES!
!
Fringe! benefit! payments,! many! of! which! are! mandated! by! statute! or! collective! bargaining!
agreements,!include!employer!contributions!for!pensions,!the!States!share!of!Social!Security,!
health! insurance,! workers! compensation,! unemployment! insurance! and! dental! and! vision!
benefits.! ! The! majority! of! employee! fringe! benefit! costs! are! paid! centrally! from! statewide!
appropriations.!!However,!certain!agencies,!including!the!Judiciary!and!SUNY,!directly!pay!all!or!
a! portion! of! their! employees! fringe! benefit! costs! from! their! respective! budgets.! ! Employee!
fringe!benefits!paid!through!GSCs!are!paid!from!the!General!Fund!in!the!first!instance,!and!then!
partially!reimbursed!by!revenue!collected!from!fringe!benefit!assessments!on!Federal!funds!and!
other! special! revenue! accounts.! ! The! largest! General! Fund! reimbursement! comes! from! the!
mental!hygiene!agencies.!!!
!
GSCs! also! include! fixed! costs! for! several! categories! including! State! payments! in! lieu! of! taxes,!
payments!for!local!assessments!on!StateAowned!land!and!judgments!against!the!State!pursuant!
to!the!Court!of!Claims!Act.!!!
!
GENERAL!STATE!CHARGES
FY!2014
Results
FY!2015
Updated
Change
FY!2016
Projected
Change
FY!2017
Projected
Change
FY!2018
Projected
Change
6,958!
7,210!
3.6%
7,517!
4.3%
7,711!
2.6%
7,858!
1.9%
Fringe!Benefits
6,564!
6,809!
3.7%
7,119!
4.6%
7,326!
2.9%
7,465!
1.9%
Health!Insurance
Employee!Health!Insurance
Retiree!Health!Insurance
3,253!
1,790!
1,463!
3,359!
1,850!
1,509!
3.3%
3.4%
3.1%
3,564!
1,963!
1,601!
6.1%
6.1%
6.1%
3,779!
2,081!
1,698!
6.0%
6.0%
6.1%
4,009!
2,208!
1,801!
6.1%
6.1%
6.1%
Pensions
Social!Security
All!Other!Fringe
2,086!
944!
281!
2,136!
967!
347!
2.4%
2.4%
23.5%
2,301!
987!
267!
7.7%
2.1%
A23.1%
2,190!
1,008!
349!
A4.8%
2.1%
30.7%
2,091!
1,026!
339!
A4.5%
1.8%
A2.9%
394!
401!
1.8%
398!
@0.7%
385!
@3.3%
393!
2.1%
Fixed!Costs
!
!
GSCs!are!projected!to!increase!at!an!average!annual!rate!of!3.1!percent!over!the!Financial!Plan!
period!due!mainly!to!projected!growth!in!the!employer!share!of!cost!of!employee!and!retiree!
health!insurance!and!social!security!payments,!which!generally!move!in!tandem!with!the!States!
personal! service! costs.! ! Fixed! costs! are! projected! to! average! approximately! $395! million!
annually!over!the!multiAyear!plan.!!The!changes!in!FY!2015!through!FY!2017!reflect!the!expected!
final!litigation!payments!for!certain!settlements.!
82!
TRANSFERS$TO$OTHER$FUNDS$(GENERAL$FUND$BASIS)!
!
General! Fund! transfers! help! finance! the! States! share! of! Medicaid! costs! for! mental! hygiene!
facilities,! debt! service! for! bonds! that! do! not! have! dedicated! revenues,! SUNY! operating! costs,!
certain!capital!initiatives,!and!a!range!of!other!activities.!!!
!
GENERAL!FUND!TRANSFERS!TO!OTHER!FUNDS
FY!2014
Results
TOTAL!TRANSFERS!TO!OTHER!FUNDS
State!Share!of!Mental!Hygiene!Medicaid!
Debt!Service
SUNY!University!Operations!
Capital!Projects
Dedicated!Highway!and!Bridge!Trust!Fund!
All!Other!Capital
ALL!OTHER!TRANSFERS
Mental!Hygiene
Department!of!Transportation!(MTA!Tax)
SUNY!A!Disproportionate!Share
Judiciary!Funds
SUNY!A!Hospital!Operations
Dedicated!Mass!Transportation!Trust!Fund
Mortgage!Settlement!Proceeds!Trust!Fund
Banking!Services
Indigent!Legal!Services
Mass!Transportation!Operating!Assistance
Alcoholic!Beverage!Control
Information!Technology!Services
Public!Transportation!Systems
Correctional!Industries
!
All!Other!!
9,095
1,576
1,972
971
1,436
450
986
3,140
2,135
329
173
107
67
0
0
41
28
34
18
40
12
10
146
FY!2015
Updated
8,236
1,638
1,081
977
930
719
211
3,610
2,350
335
209
107
88
63
58
50
40
37
20
14
15
12
212
FY!2016
Projected
FY!2017
Projected
FY!2018
Projected
9,087
1,313
1,058
980
1,406
697
709
4,330
3,129
335
228
107
88
63
0
52
40
37
20
6
15
11
199
10,100
1,281
1,457
980
1,761
776
985
4,621
3,410
335
228
107
88
63
0
54
40
37
20
0
15
11
213
10,686
1,156
1,509
980
2,006
848
1,158
5,035
3,821
336
228
107
88
63
0
55
40
37
20
0
15
11
214
!
!
A! significant! portion! of! the! capital! and! operating! expenses! of! DOT! and! the! Department! of!
Motor! Vehicles! (DMV)! are! funded! from! the! DHBTF.! ! The! Fund! receives! various! dedicated! tax!
and!fee!revenues,!including!the!petroleum!business!tax,!motor!fuel!tax,!and!highway!use!taxes.!!
The! Financial! Plan! includes! transfers! from! the! General! Fund! that! effectively! subsidize! the!
expenses!of!the!DHBTF.!!The!subsidy!is!required!because!the!cumulative!expenses!of!the!fund!!
capital!and!operating!expenses!of!DOT!and!DMV,!debt!service!on!certain!transportation!bonds!
!exceed!current!and!projected!revenue!deposits!and!bond!proceeds.!!
83
83!
DEBT$SERVICE!
!
The!State!pays!debt!service!on!all!outstanding!StateAsupported!bonds.!!These!include!General!
Obligation!bonds,!for!which!the!State!is!constitutionally!obligated!to!pay!debt!service,!as!well!as!
bonds!issued!by!State!public!authorities!(e.g.,!Empire!State!Development!(ESD),!DASNY,!and!the!
Thruway! Authority,! subject! to! an! appropriation).! ! Depending! on! the! credit! structure,! debt!
service! is! financed! by! transfers! from! the! General! Fund,! dedicated! taxes! and! fees,! and! other!
resources,!such!as!patient!income!revenues.!
!
DEBT!SERVICE!SPENDING!PROJECTIONS
General!Fund
Other!State!Support
State!Operating/All!Funds!Total
FY!2014!!
Results
1,972
4,428
6,400
FY!2015!
Updated
1,081
4,567
5,648
Annual!
Change
(891)
139
(752)
Percent!
Change
@45.2%
3.1%
@11.8%
!
Total!debt!service!is!projected!at!$5.6!billion!in!FY!2015,!of!which!approximately!$1.1!billion!is!
paid! from! the! General! Fund! through! transfers,! and! $4.6! billion! from! other! State! funds.! ! The!
General! Fund! transfer! finances! debt! service! payments! on! General! Obligation! and! service!
contract! bonds.! ! Debt! service! is! paid! directly! from! other! State! funds! for! the! States! revenue!
bonds,! including! PIT! and! Sales! Tax! bonds,! DHBTF! bonds,! and! mental! health! facilities! bonds.!!
Debt!service!spending!estimates!are!unchanged.!
84!
FY 2015
Ye a r -To -D a t e
O p e r a t in g R e s u l t s
FY&2015&YearJToJDate&Operating&Results&
&
This! section! provides! a! summary! of! operating! results! for! April! 2014! through! June! 2014!
compared! to! (1)! the! projections! set! forth! in! the! FY! 2015! Enacted! Budget;! and! (2)! results!
through!June!2013.!
!
GENERAL$FUND$RESULTS$
!
The! State! ended! June! 2014! with! a! General! Fund! closing! balance! of! $5.1! billion,! $2.6! billion!
higher!than!projected!in!the!FY!2015!Enacted!Budget.!!The!higher!balance!reflects!the!combined!
impact! of! higher! than! planned! receipts! ($2.0! billion)! and! lower! than! planned! spending! ($638!
million).!
!
GENERAL!FUND!OPERATING!RESULTS!THROUGH!JUNE!2014
Enacted
Plan
Opening!Balance!
Variance
Above/(Below)
Results!
2,235
2,235
!!!!!!!!16,846
15,194
!!!!!!!!18,824
16,465
!!!!!!!!!!1,978
1,271
11.7%
8.4%
!Other!Taxes1
!!Receipts!and!Grants
!!Transfers!From!Other!Funds
!!!!!!!!10,600
!!!!!!!!!!!3,044
!!!!!!!!!!!1,069
!!!!!!!!!!!!!!481
!!!!!!!!!!!1,417
!!!!!!!!!!!!!!235
!!!!!!!!11,107
!!!!!!!!!!!3,131
!!!!!!!!!!!1,744
!!!!!!!!!!!!!!483
!!!!!!!!!!!2,147
!!!!!!!!!!!!!!212
!!!!!!!!!!!!!!507
!!!!!!!!!!!!!!!!87
!!!!!!!!!!!!!!675
!!!!!!!!!!!!!!!!!!2
!!!!!!!!!!!!!!730
!!!!!!!!!!!!!!!(23)
4.8%
2.9%
63.1%
0.4%
51.5%
A9.8%
Total!Spending
!!Education
!!Health!Care
!!Social!Services
!!Higher!Education
!!All!Other!Local!Assistance
!!Personal!Service
!!NonAPersonal!Service
!!General!State!Charges
!!Debt!Service!Transfer
!!Capital!Projects!Transfer
!!State!Share!Medicaid!Transfer
!!SUNY!Operations!Transfer
!!All!Other!Transfers
!!!!!!!!16,566
!!!!!!!!!!!5,189
!!!!!!!!!!!3,351
!!!!!!!!!!!!!!599
!!!!!!!!!!!!!!867
!!!!!!!!!!!!!!948
!!!!!!!!!!!1,418
!!!!!!!!!!!!!!368
!!!!!!!!!!!1,656
!!!!!!!!!!!!!!245
!!!!!!!!!!!!!(115)
!!!!!!!!!!!!!!466
!!!!!!!!!!!!!!630
!!!!!!!!!!!!!!944
!!!!!!!!15,928
!!!!!!!!!!!5,156
!!!!!!!!!!!3,247
!!!!!!!!!!!!!!559
!!!!!!!!!!!!!!491
!!!!!!!!!!!!!!934
!!!!!!!!!!!1,424
!!!!!!!!!!!!!!376
!!!!!!!!!!!1,508
!!!!!!!!!!!!!!246
!!!!!!!!!!!!!!144
!!!!!!!!!!!!!!278
!!!!!!!!!!!!!!629
!!!!!!!!!!!!!!936
!!!!!!!!!!!!(638)
!!!!!!!!!!!!!!!(33)
!!!!!!!!!!!!!(104)
!!!!!!!!!!!!!!!(40)
!!!!!!!!!!!!!(376)
!!!!!!!!!!!!!!!(14)
!!!!!!!!!!!!!!!!!!6
!!!!!!!!!!!!!!!!!!8
!!!!!!!!!!!!!(148)
!!!!!!!!!!!!!!!!!!1
!!!!!!!!!!!!!!259
!!!!!!!!!!!!!(188)
(1)
!!!!!!!!!!!!!!!!!(8)
@3.9%
A0.6%
A3.1%
A6.7%
A43.4%
A1.5%
0.4%
2.2%
A8.9%
0.4%
225.2%
A40.3%
A0.2%
A0.8%
Change!in!Operations
!!!!!!!!!!!!!!280
!!!!!!!!!!2,896
!!!!!!!!!!2,616
Closing!Balance!
!!!!!!!!!!2,515
!!!!!!!!!!5,131
!!!!!!!!!!2,616
Total!Receipts
!!Taxes:
!Personal!Income!Tax1
!Consumption/Use!Taxes1
!Business!Taxes
1!!
Includes!transfers!from!other!funds!after!debt!service.
$
87!
FY,2015,YEAR5TO5DATE,OPERATING,RESULTS!
RECEIPTS!
!
Through! June! 2014,! General! Fund! receipts,! including! transfers! from! other! funds,! were!!
$2.0! billion! higher! than! the! Enacted! Budget! projection,! due! to! higher! tax! collections! ($1.3!
billion)!and!higher!miscellaneous!receipts!($730!million).!
!
The! $1.3! billion! in! higher! tax! collections! includes! higher! PIT! receipts! ($507! million)! due! to!
stronger! than! anticipated! estimated! payments! and! a! timingArelated! shortfall! in! current! year!
refunds;! higher! business! tax! collections! ($675! million)! related! to! the! timing! of! audit! receipts;!
and! higher! consumption/use! taxes! ($87! million)! attributable! to! an! increase! in! taxable!
purchases.!
!
The!increase!in!miscellaneous!receipts!reflects!an!unanticipated!financial!settlement!payment!
of!$715!million!from!Credit!Suisse!AG!for!its!violation!of!banking!laws,!specifically!for!the!role!it!
played! in! allowing! U.S.! clients! to! conceal! their! offshore! assets! from! the! IRS! and! New! York!
authorities.!
!
SPENDING$
!
General!Fund!disbursements,!including!transfers!to!other!funds,!were!$638!million!lower!than!
initial! projections.! ! This! variance! is! comprised! of! lower! local! assistance! ($567! million)! and!
agency! operations! ($134! million)! spending,! offset! by! higher! General! Fund! transfers!!
($63!million).!
!
The! local! assistance! variance! is! due! to! the! delayed! processing! of! certain! CUNY! payments!!
($376!million)!based!on!a!oneAtime!technological!problem!associated!with!loading!data!into!the!
Statewide!Financial!Management!system;!and!lower!Medicaid!spending!($104!million)!primarily!
from!general!program!underAutilization!and!the!timing!of!certain!rate!approval!packages!which!
have! temporarily! suppressed! costs.! ! The! lower! General! Fund! Medicaid! spending! is! offset! by!
reduced!revenue!from!provider!assessments!due!to!an!administrative!decision!by!DOH!to!grant!
certain! providers! an! extension! for! the! filing! of! their! collection! authorization! forms.! ! It! is!
expected!that!the!full!amount!of!provider!assessment!revenue!will!be!collected!retroactively!by!
the!end!of!September.!
!
Lower! spending! for! agency! operations! is! attributable! to! lower! GSCs,! driven! mainly! by! lower!
workers! compensation! ($62! million)! and! litigation! ($25! million)! payments,! and! higher! fringe!
benefit!receipts!($39!million)!from!nonAGeneral!Fund!accounts!due!to!the!timing!of!the!agency!
billing!process.!
!
88!
The!$63!million!in!higher!General!Fund!transfers!reflects!additional!support!for!capital!projects!
($259!million)!based!on!the!rescheduled!closing!of!a!bond!sale!from!June!to!July,!which!delayed!
the!reimbursement!of!previously!expended!capital!projects!for!SUNY!and!HEALANY;!and!lower!
StateAshare! Medicaid! transfers! to! mental! hygiene! facilities! ($188! million)! as! a! result! of!
retroactive! Federal! rate! adjustments,! which! reduced! payments! to! these! facilities.! ! These!
adjustments!were!assumed!in!the!annual!funding!estimate,!but!were!expected!to!occur!later!in!
the!year.!
!
STATE$OPERATING$FUNDS$RESULTS$!
!
The!State!ended!June!2014!with!a!closing!balance!of!$8.7!billion!in!State!Operating!Funds,!$2.4!
billion! above! the! Enacted! Budget! estimate,! reflecting! the! combined! impact! of!higher! receipts!
($2.0! billion),! lower! spending! ($937! million),! and! lower! financing! from! other! sources! ($525!
million).!
!
STATE!OPERATING!FUNDS!RESULTS!THROUGH!JUNE!2014
Variance
Above/(Below)
Enacted
Plan
Results!
Opening!Balance!
Total!Receipts
!!Taxes:
Personal!Income!Tax
Business!Taxes
Other!Taxes
!!Miscellaneous/Federal!Receipts
!!!!!!!!!!4,789
!!!!!!!!22,253
!!!!!!!!17,056
!!!!!!!!11,193
!!!!!!!!!!!3,645
!!!!!!!!!!!1,408
!!!!!!!!!!!!!!810
!!!!!!!!!!!5,197
!!!!!!!!!!4,789
!!!!!!!!24,273
!!!!!!!!18,385
!!!!!!!!11,700
!!!!!!!!!!!3,713
!!!!!!!!!!!2,167
!!!!!!!!!!!!!!805
!!!!!!!!!!!5,888
!!!!!!!!!!!!!!!!!!!@
!!!!!!!!!!2,020
!!!!!!!!!!!1,329
!!!!!!!!!!!!!!507
!!!!!!!!!!!!!!!!68
!!!!!!!!!!!!!!759
!!!!!!!!!!!!!!!!!(5)
!!!!!!!!!!!!!!691
Total!Spending
!!Education
!!Health!Care
!!Social!Services
!!Transportation
!!Higher!Education
!!All!Other!Local!Assistance
!!Personal!Service
!!NonAPersonal!Service
!!General!State!Charges
!!Debt!Service
!!Capital!Projects
!!!!!!!!21,659
!!!!!!!!!!!5,509
!!!!!!!!!!!4,809
!!!!!!!!!!!!!!599
!!!!!!!!!!!1,089
!!!!!!!!!!!!!!867
!!!!!!!!!!!1,667
!!!!!!!!!!!3,090
!!!!!!!!!!!1,234
!!!!!!!!!!!2,114
!!!!!!!!!!!!!!681
!!!!!!!!!!!!!!!!!!!A
!!!!!!!!20,722
!!!!!!!!!!!5,469
!!!!!!!!!!!4,467
!!!!!!!!!!!!!!560
!!!!!!!!!!!1,059
!!!!!!!!!!!!!!491
!!!!!!!!!!!1,691
!!!!!!!!!!!3,093
!!!!!!!!!!!1,228
!!!!!!!!!!!1,983
!!!!!!!!!!!!!!681
!!!!!!!!!!!!!!!!!!!A
!!!!!!!!!!!!(937)
!!!!!!!!!!!!!!!(40)
!!!!!!!!!!!!!(342)
!!!!!!!!!!!!!!!(39)
!!!!!!!!!!!!!!!(30)
!!!!!!!!!!!!!(376)
!!!!!!!!!!!!!!!!24
!!!!!!!!!!!!!!!!!!3
!!!!!!!!!!!!!!!!!(6)
!!!!!!!!!!!!!(131)
!!!!!!!!!!!!!!!!!!!A
!!!!!!!!!!!!!!!!!!!A
@4.3%
A0.7%
A7.1%
A6.5%
A2.8%
A43.4%
1.4%
0.1%
A0.5%
A6.2%
0.0%
Other!Financing!Sources
!!!!!!!!!!!!!!925
!!!!!!!!!!!!!!400
!!!!!!!!!!!!(525)
@56.8%
!!!!!!!!!!1,519
!!!!!!!!!!3,951
!!!!!!!!!!2,432
Closing!Balance!
!!!!!!!!!!6,308
!!!!!!!!!!8,740
!!!!!!!!!!2,432
9.1%
7.8%
4.5%
1.9%
53.9%
A0.6%
13.3%
89!
RECEIPTS!
!
Through! June! 2014,! total! receipts! in! State! Operating! Funds! were! $2.0! billion! higher! than! the!
Enacted! Budget! projections,! a! variance! comprised! of! higher! tax! collections! ($1.3! billion)! and!
higher!miscellaneous!receipts!($691!million).!
!
Consistent! with! the! General! Fund! results,! the! State! Operating! Funds! tax! receipts! variance! is!
attributable!to!higher!personal!income!tax!and!business!tax!receipts,!including!higher!business!
tax! collections! in! the! dedicated! transit! funds! ($85! million);! and! the! miscellaneous! receipts!
variance!reflects!the!Credit!Suisse!AG!settlement,!which!is!offset!by!approximately!$85!million!
in!lower!than!planned!provider!assessment!revenue!due!to!the!temporary!extension!granted!by!
DOH!to!certain!providers!for!the!filing!of!their!assessment!collection!authorization.!
!
SPENDING$
!
State! Operating! Funds! spending! was! $937! million! below! Enacted! Budget! projections! due! to!
lower!spending!in!both!local!assistance!($803!million)!and!GSCs!($131!million).!
!
As!noted!in!the!General!Fund!operating!results,!the!local!assistance!variance!primarily!reflects!
lower! spending! in! education! and! Medicaid.! ! In! addition,! spending! for! public! health! programs!
was! also! lower!than! initially! assumed! ($111! million),! largely! due!to!the!delayed! processing! of!
excess!medical!malpractice!insurance!payments.!
!
The!lower!spending!for!GSCs!is!consistent!with!the!explanations!provided!in!the!General!Fund!
results,! including! lower! workers! compensation! payments! ($62! million),! lower! litigation!
payments!($25!million),!and!the!timing!of!other!payments!($44!million).!
!
OTHER$FINANCING$SOURCES$
!
Other! financing! sources,! which! represent!the!difference! between! transfers! to! and! from! State!
Operating! Funds,! were! $525! million! lower! than! initial! estimates,! largely! reflecting! higher!
support!for!capital!projects!($320!million)!due!to!the!rescheduled!bond!sale!from!June!to!July!
which!resulted!in!the!delayed!reimbursement!of!certain!capital!expenditures;!and!lower!Federal!
reimbursements! of! mental! hygiene! costs! ($185! million)! based! on! retroactive! Federal! rate!
adjustments!which!reduced!reimbursements!to!these!facilities.
$
$
$
$
$
90!
ALL$GOVERNMENTAL$FUNDS$RESULTS$
!
The!State!ended!June!2014!with!an!All!Governmental!Funds!closing!balance!of!$7.7!billion,!$2.1!
billion! above! the! Enacted! projection,! mainly! due! to! higher! receipts! ($1.7! billion)! and! lower!
spending!($405!million).!
!
All!GOVERNMENTAL!FUNDS!RESULTS!THROUGH!JUNE!2014
Variance!Above/(Below)
$
%
Enacted
Plan
Results!
Opening!Balance!
!!!!!!!!!!4,035
!!!!!!!!!!4,035
!!!!!!!!!!!!!!!!!!!@
Total!Receipts
!!Taxes:
!Personal!Income!Tax
!Consumption/Use!Taxes
!Business!Taxes
!Other!Taxes
!!Miscellaneous!Receipts
!!Federal!Grants
!!!!!!!!34,526
!!!!!!!!17,383
!!!!!!!!11,193
!!!!!!!!!!!3,794
!!!!!!!!!!!1,574
!!!!!!!!!!!!!!822
!!!!!!!!!!!6,403
!!!!!!!!10,740
!!!!!!!!36,216
!!!!!!!!18,717
!!!!!!!!11,700
!!!!!!!!!!!3,864
!!!!!!!!!!!2,336
!!!!!!!!!!!!!!817
!!!!!!!!!!!6,522
!!!!!!!!10,977
!!!!!!!!!!1,690
!!!!!!!!!!!1,334
!!!!!!!!!!!!!!507
!!!!!!!!!!!!!!!!70
!!!!!!!!!!!!!!762
!!!!!!!!!!!!!!!!!(5)
!!!!!!!!!!!!!!119
!!!!!!!!!!!!!!237
4.9%
7.7%
4.5%
1.8%
48.4%
A0.6%
1.9%
2.2%
Total!Spending
!!State!Operating!Funds:
!Education
!Health!Care
!Social!Services
!Transportation
!Higher!Education
!All!Other!Local!Assistance
!Personal!Service
!NonAPersonal!Service
!General!State!Charges
!Debt!Service
!Capital!Projects
!Capital!Projects!Funds
!Federal!Operating!Funds
!!!!!!!!32,849
!!!!!!!!21,659
!!!!!!!!!!!5,509
!!!!!!!!!!!4,809
!!!!!!!!!!!!!!599
!!!!!!!!!!!1,089
!!!!!!!!!!!!!!867
!!!!!!!!!!!1,667
!!!!!!!!!!!3,090
!!!!!!!!!!!1,234
!!!!!!!!!!!2,114
!!!!!!!!!!!!!!681
!!!!!!!!!!!!!!!!!!!A
!!!!!!!!!!!1,611
!!!!!!!!!!!9,579
!!!!!!!!32,444
!!!!!!!!20,722
!!!!!!!!!!!5,469
!!!!!!!!!!!4,467
!!!!!!!!!!!!!!560
!!!!!!!!!!!1,059
!!!!!!!!!!!!!!491
!!!!!!!!!!!1,691
!!!!!!!!!!!3,093
!!!!!!!!!!!1,228
!!!!!!!!!!!1,983
!!!!!!!!!!!!!!681
!!!!!!!!!!!!!!!!!!!A
!!!!!!!!!!!1,418
!!!!!!!!10,304
!!!!!!!!!!!!(405)
!!!!!!!!!!!!!(937)
!!!!!!!!!!!!!!!(40)
!!!!!!!!!!!!!(342)
!!!!!!!!!!!!!!!(39)
!!!!!!!!!!!!!!!(30)
!!!!!!!!!!!!!(376)
!!!!!!!!!!!!!!!!24
!!!!!!!!!!!!!!!!!!3
!!!!!!!!!!!!!!!!!(6)
!!!!!!!!!!!!!(131)
!!!!!!!!!!!!!!!!!!!A
!!!!!!!!!!!!!!!!!!!A
!!!!!!!!!!!!!(193)
!!!!!!!!!!!!!!725
@1.2%
A4.3%
A0.7%
A7.1%
A6.5%
A2.8%
A43.4%
1.4%
0.1%
A0.5%
A6.2%
0.0%
!!!!!!!!!!!!!!!(47)
!!!!!!!!!!!!!!!(68)
!!!!!!!!!!!!!!!(21)
@44.7%
!!!!!!!!!!1,630
!!!!!!!!!!3,704
!!!!!!!!!!2,074
Closing!Balance!
!!!!!!!!!!5,665
!!!!!!!!!!7,739
!!!!!!!!!!2,074
!
!
!
A12.0%
7.6%
91!
RECEIPTS$
!
Through! June! 2014,! total! All! Funds! receipts! were! $1.7! billion! higher! than! Enacted! Budget!
projections! due! to! increases! in! taxes! ($1.3! billion),! miscellaneous! receipts! ($119! million),! and!
Federal!grants!($237!million).!
!
As!noted!earlier,!the!higher!tax!receipts!reflect!stronger!than!anticipated!personal!income!tax!
($507! million)! and! business! tax! ($762! million)! receipts,! and! the! higher!miscellaneous! receipts!
reflects! the! unanticipated! settlement! payment! from! Credit! Suisse! AG! ($715! million).! ! In!
addition,!Federal!grants!were!$237!million!higher!than!initial!estimates!due!to!higher!spending!
in!areas!such!as!health!care!and!education.!!These!additional!receipts!are!offset!by!lower!than!
planned! miscellaneous! receipts! for! capital! projects! ($625! million)! primarily! due! to! the!
rescheduled!bond!sale!closing.!!!
!
SPENDING$
!
All! Funds! spending! was! $405! million! below! Enacted! Budget! projections.! ! In! addition! to! the!
General! Fund! and! State! Operating! Funds! spending! variances! described! earlier,! spending!
variances!on!an!All!Governmental!Fund!basis!are!attributable!to!factors!associated!with!capital!
projects!and!Federal!operating!funds.!
!
Capital! spending! was!$193! million! lower! than! initially! estimated,! largely!attributable! to! lower!
than! anticipated! Economic! Development! grants! to! localities! and! the! timing! related! to! the!
payment!of!SUNY!construction!contracts.!
!
Federal! operating! funds! spending! through! June! 2014! was! $725! million! above! the! initial!
projection.!!The!total!spending!variance!was!driven!primarily!by!higher!health!care!costs!($334!
million),! as! Disproportionate! Share,! Upper! Payment! Limit,! and! Delivery! Service! Reform!
Incentive!Program!payments!were!disbursed!earlier!in!the!year!than!initially!projected;!higher!
Federal!education!payments!($308!million),!which!were!disbursed!earlier!in!the!year!as!a!result!
of! timing! associated! with! payments! originally! scheduled!for!the! final! months! of! FY! 2014;! and!
higher!public!assistance!costs!($122!million)!as!a!result!of!timing!associated!with!final!payments!
from!FY!2014.!
92!
CAPITAL$PROJECTS$RESULTS$
!
The! State! ended! June! 2014! with! a! Capital! Projects! closing! balance! of! negative! $801! million,!
$169! million! lower! than! the! Enacted! projection.! ! This! lower! balance! reflects! the! combined!
impact!of!lower!receipts!and!spending,!partly!offset!by!higher!financing!from!other!sources.!
!
CAPITAL!PROJECTS!FUNDS!RESULTS!THROUGH!JUNE!2014
Variance
!Above/(Below)
Opening!Balance!
Enacted
Plan
Results!
!!!!!!(629)
!!!!(629)
!!!!!!!!@
Total!Receipts
!!!!1,935
!!1,253
!!(682)
@35.2%
!!Taxes:
Business!Taxes
Other!Taxes
!!Federal!Grants
!!!!!!!!327
!!!!!!!!149
!!!!!!!!166
!!!!!!!!!!12
!!!!1,197
!!!!!!!!411
!!!!!!332
!!!!!!151
!!!!!!169
!!!!!!!!12
!!!!!!572
!!!!!!349
!!!!!!!5
!!!!!!!2
!!!!!!!3
!!!!!!!!A
!!(625)
!!!!(62)
1.5%
1.3%
1.8%
0.0%
A52.2%
A15.1%
Total!Spending
!!!!Local!Assistance!Grants
!!!!Economic!Development
!!!!Parks!&!the!Environment
!!!!Transportation
!!!!Health!&!Social!Welfare
!!!!Mental!Hygiene
!!!!Public!Protection
!!!!Education
!!!!All!Other!!Capital!Projects
!!!!1,611
!!!!!!!!353
!!!!!!!!!!55
!!!!!!!!!!81
!!!!!!!!765
!!!!!!!!!!12
!!!!!!!!!!31
!!!!!!!!!!63
!!!!!!!!189
!!!!!!!!!!62
!!1,418
!!!!!!258
!!!!!!!!55
!!!!!!!!67
!!!!!!783
!!!!!!!!!!5
!!!!!!!!34
!!!!!!!!55
!!!!!!116
!!!!!!!!45
!!(193)
!!!!(95)
!!!!!!!!A
!!!!(14)
!!!!!18
!!!!!!(7)
!!!!!!!3
!!!!!!(8)
!!!!(73)
!!!!(17)
@12.0%
A26.9%
0.0%
A17.3%
2.4%
A58.3%
9.7%
A12.7%
A38.6%
A27.4%
!!!!!!(327)
!!!!!!!!!(7)
!!!320
!!!!!!!!!!!(3)
!!!!(172)
!!(169)
Closing!Balance!
!!!!!!(632)
!!!!(801)
!!(169)
RECEIPTS$
!
Through!June!2014,!total!receipts!in!Capital!Projects!Funds!were!$682!million!lower!than!initial!
projections,!largely!attributable!to!the!lower!miscellaneous!receipts!($625!million)!that!resulted!
from!the!rescheduled!bond!sale!closing.!
!
93!
SPENDING$
!
Capital! projects! spending! was! $193! million! lower! than! initial! estimates,! most! notably! due! to!
slower!than!anticipated!local!grant!payments!for!economic!development!projects!and!capitalA
related!costs!associated!with!SUNY!construction!projects.!
!
OTHER$FINANCING$SOURCES$
The! $320! million! in! higher! than! anticipated! financing! from! other! sources,! which! represents!
capital! projects! transfers,! was! driven! mainly! by! increased! General! Fund! support! due! to! the!
timing!of!bond!proceed!reimbursements.!
94!
ALL$GOVERNMENTAL$FUNDS$ANNUAL$CHANGE!
!
The! All! Governmental! Funds! balance! through! June! 2014! was! $7.7! billion! (or! $250! million)!
higher! than! the! prior! year,! comprised! of! a! higher! opening! balance! ($159! million),! higher!
receipts!($826!million),!and!higher!spending!($689!million).!
!
All!GOVERNMENTAL!FUNDS!RESULTS!YEAR@OVER@YEAR
APRIL!THROUGH!JUNE
FY!2014
Results
Opening!Balance
FY!2015
Results
Increase/(Decrease)
$
%
3,876
4,035
Total!Receipts
!!Taxes:
!Personal!Income!Tax
!Consumption/Use!Taxes
!Business!Taxes
!Other!Taxes
!!Federal!Grants
!!!!!!!!35,390
19,349
!!!!!!!!12,870
!!!!!!!!!!!3,800
!!!!!!!!!!!1,936
!!!!!!!!!!!!!!743
!!!!!!!!!!!5,333
!!!!!!!!10,708
!!!!!!!!36,216
18,717
!!!!!!!!11,700
!!!!!!!!!!!3,864
!!!!!!!!!!!2,336
!!!!!!!!!!!!!!817
!!!!!!!!!!!6,522
!!!!!!!!10,977
!!!!!!!!!!!!!!826
(632)
!!!!!!!!!(1,170)
!!!!!!!!!!!!!!!!64
!!!!!!!!!!!!!!400
!!!!!!!!!!!!!!!!74
!!!!!!!!!!!1,189
!!!!!!!!!!!!!!269
2.3%
A3.3%
A9.1%
1.7%
20.7%
10.0%
22.3%
2.5%
Total!Spending
!!State!Operating!Funds:
!Education
!Health!Care
!Social!Services
!Transportation
!Higher!Education
!All!Other!Local!Assistance
!Personal!Service
!NonAPersonal!Service
!General!State!Charges
!Debt!Service
!Capital!Projects
!!Capital!Projects!Funds
!!Federal!Operating!Funds
!!!!!!!!31,755
20,303
4,944
4,525
711
1,115
625
1,604
3,103
1,259
1,585
829
3
1,614
9,838
!!!!!!!!32,444
20,722
5,469
4,467
560
1,059
491
1,691
3,093
1,228
1,983
681
0
1,418
!!!!!!!!10,304
!!!!!!!!!!!!!!689
419
!!!!!!!!!!!!!!525
!!!!!!!!!!!!!!!(58)
!!!!!!!!!!!!!(151)
!!!!!!!!!!!!!!!(56)
!!!!!!!!!!!!!(134)
!!!!!!!!!!!!!!!!87
!!!!!!!!!!!!!!!(10)
!!!!!!!!!!!!!!!(31)
!!!!!!!!!!!!!!398
!!!!!!!!!!!!!(148)
!!!!!!!!!!!!!!!!!(3)
!!!!!!!!!!!!!(196)
!!!!!!!!!!!!!!466
2.2%
2.1%
10.6%
A1.3%
A21.2%
A5.0%
A21.4%
5.4%
A0.3%
A2.5%
25.1%
A17.9%
A100.0%
A12.1%
4.7%
!!!!!!!!!!!!!!!(22)
!!!!!!!!!!!!!!!(68)
!!!!!!!!!!!!!!!(46)
!!!!!!!!!!3,613
!!!!!!!!!!3,704
91
Closing!Balance!
!!!!!!!!!!7,489
!!!!!!!!!!7,739
250
159
95!
RECEIPTS$
!
The!$632!million!annual!decrease!in!All!Funds!tax!receipts!through!June!2014!reflects!lower!PIT!
collections!($1.2!billion)!due!to!a!decline!in!extension!payments,!which!were!bolstered!in!the!
prior! fiscal! year! by! the! acceleration! of! income! into! tax! year! 2012! ahead! of! rising! Federal! tax!
rates!in!2013.!!This!decrease!in!PIT!is!partly!offset!by!a!$400!million!increase!in!business!taxes!
due!to! the!timing!of! corporate! franchise!tax! refunds! and!higher! bank! tax! audits! in! fiscal! year!
2015.!
!
The! $1.2! billion! growth! in! miscellaneous! receipts! is! mainly! attributable! to! the! $750! million!
increase! in! the! amount! of! the! State! Insurance! Fund! assessment! reserves! transferred! to! the!
State! (pursuant! to! legislation! included! in! the! FY! 2014! Enacted! Budget);! and! a! $500! million!
increase!in!financial!settlements!paid!to!the!State,!including!the!large!Credit!Suisse!AG!payment!
received!in!May!2014.!
!
The!$269!million!increase!in!Federal!grants!is!a!result!of!increased!Federal!program!spending,!as!
described!in!greater!detail!below.!
!
SPENDING$
!
Through! June! 2014,! All! Funds! spending! increased! by! $689! million! over! the! prior! year! period,!
encompassing! a! $419! million! increase! in! State! Operating! Funds;! a! $466! million! increase! in!
Federal!Operating!Funds;!and!a!$196!million!decrease!in!Capital!Projects!Funds.!
!
The! increase! in! State! Operating! Funds! spending! reflects! increased! education! costs!!
($525!million)!associated!with!enacted!budget!increases!to!School!Aid!spending;!and!increased!
GSC!spending!($398!million)!as!a!result!of!accelerated!pension!payments!by!both!the!State!and!
the!Judiciary!in!order!to!generate!future!interest!savings.!!These!additional!costs!are!offset!by!
lower! spending! on! social! services! ($151! million),! consisting! primarily! of! child! welfare! ($155!
million),! as! well! as! lower! higher! education! ($134! million)! spending,! both! a! function! of! the!
timing!of!payments;!and!lower!debt!service!payments!attributable!to!FY!2014!prepayments!and!
refundings.!
!
Spending! from! Federal! Operating! Funds! has! increased! by! $466! million! through! June! 2014,!
reflecting! the! net! impact! of! increased! Medicaid! costs! ($766! million)! as! a! result! of! expanded!
Medicaid!coverage!under!the!ACA;!and!decreased!spending!for!Federal!disaster!assistance!costs!
associated!with!Superstorm!Sandy!and!other!recent!storm!recovery!programs!($299!million).!
!
Capital!Projects!spending!decreased!by!$196!million!mainly!due!to!the!acceleration!of!certain!
SUNYArelated!expenses!during!the!close!of!FY!2014,!resulting!in!a!lag!in!current!year!spending.!
96!
Gl o s s a r y o f
Ac r o n y ms
Glossary&of&Acronyms&
&
AAA!
ACA!
ALICO!
AIM!
AMTAP!
APCD!
ARC!
ARRA!
BANs!
BBA!
BCA!
BOCES!
CHP!
CMS!
CNET!
COLA!
CPI! !
CQCAPD!
CSEA!
CUNY!
DA!
DAB!
DASNY!
DELAM!
DFS!
DHBTF!
DMV!
DOB!
DOCCS!
DOH!
DOT!
DRP!
DRRF!
EI!
EITC!
EPIC!
ERS!
ESD!
FFY!
FHP!
FMAP!
FASHRP!
FTEs!
Area!Agencies!on!Aging!
Affordable!Care!Act!
American!Life!Insurance!Company!
Aid!and!Incentives!for!Municipalities!
Additional!Mass!Transportation!Operations!Assistance!Program!
AllAPayer!Claims!Database!
Annual!Required!Contribution!
American!Recovery!and!Reinvestment!Act!of!2009!
Bond!Anticipation!Notes!
Bipartisan!Budget!Act!
Budget!Control!Act!
Boards!of!Cooperative!Educational!Services!
Child!Health!Plus!
Centers!for!Medicare!and!Medicaid!Services!
Community!Narcotics!Enforcement!Team!
Cost!of!Living!Adjustment!
Consumer!Price!Index!
Commission! on! Quality! of! Care! and! Advocacy! for! Persons! with!
Disabilities!
Civil!Service!Employees!Association!
City!University!of!New!York!
District!Attorney!
Departmental!Appeals!Board!
Dormitory!Authority!of!the!State!of!New!York!
Delaware!American!Life!Insurance!
Department!of!Financial!Services!
Dedicated!Highway!and!Bridge!Trust!Fund!
Department!of!Motor!Vehicles!
Division!of!the!Budget!
Department!of!Corrections!and!Community!Supervision!
Department!of!Health!
Department!of!Transportation!
Deficit!Reduction!Plan!
Debt!Reduction!Reserve!Fund!
Early!Intervention!
Earned!Income!Tax!Credit!
Elderly!Pharmaceutical!Insurance!Coverage!
Employees'!Retirement!System!
Empire!State!Development!
Federal!Fiscal!Year!
Family!Health!Plus!
Federal!Medical!Assistance!Percentage!
FederalAState!Health!Reform!Partnership!
FullATime!Equivalents!
99!
GLOSSARY,OF,ACRONYMS,
FY!
GAAP!
GASB!
GDP!
GEA!
GLIP!
GOER!
GPHW!
GSCs!
GSEU!
HCR!
HCRA!
HEAL!NY!
HESC!
HHS!
ICF/DD!
IRMMA!
IT!
ITC!
LICH!
LIPA!
LLC!
MA! !
MCTD!
MMTOA!
MRT!
MTA!
NY!
NYC!
NYS!!
NYSCOPBA!
NYSHIP!
NYSLRS!
NYSPBA!
OASAS!
OCA!
OCFS!
OGS!
OMH!
OPEB!
OPWDD!
OSC!!
OTDA!
PAYGO!
Fiscal!Year!
Generally!Accepted!Accounting!Principles!
Governmental!Accounting!Standards!Board!
Gross!Domestic!Product!
Gap!Elimination!Adjustment!
Group!Life!Insurance!Plan!
Governor's!Office!of!Employee!Relations!
General!Public!Health!Work!
General!State!Charges!
Graduate!Student!Employees!Union!
New!York!State!Homes!and!Community!Renewal!
Health!Care!Reform!Act!
Health!Care!Efficiency!and!Affordability!Law!for!New!Yorkers!
Higher!Education!Services!Corporation!
Health!&!Human!Services!
Intermediate!Care!Facilities!for!the!Developmentally!Disabled!
IncomeARelated!Monthly!Adjusted!Medicare!
Information!Technology!
Investment!Tax!Credit!
Long!Island!College!Hospital!
Long!Island!Power!Authority!
Limited!Liability!Company!
Medicaid!
Metropolitan!Commuter!Transportation!District!
Metro!Mass!Transportation!Operating!Assistance!
Medicaid!Redesign!Team!
Metropolitan!Transportation!Authority!
New!York!
New!York!City!
New!York!State!
New!York!State!Correctional!Officers!and!Police!Benevolent!Association!
New!York!State!Health!Insurance!Program!
New!York!State!&!Local!Retirement!System!
New!York!State!Police!Benevolent!Association!
Office!of!Alcoholism!and!Substance!Abuse!Services!
Office!of!Court!Administration!
Office!of!Children!and!Family!Services!
Office!of!General!Services!
Office!of!Mental!Health!
Other!PostAEmployment!Benefits!
Office!for!People!with!Developmental!Disabilities!
Office!of!the!State!Comptroller!
Office!of!Temporary!and!Disability!Assistance!
PayAAsAYouAGo!
100!
GLOSSARY,OF,ACRONYMS,
PBT!
PEF!
PFRS!
PI!
PIT!
PS!
PATECH!
QE!
RBTF!
RETT!
RFP!
RPCI!
SAGE!
SED!
SHINANY!
SIF!
SOF!
SOFA!
SRO!!
SSI!
STAR!
STEM!
STIP!
SUNY!
SY! !
TAP!
U.S.!
UUP!
VLT!
Petroleum!Business!Tax!
Public!Employees!Federation!
Police!and!Fire!Retirement!System!
Personal!Income!
Personal!Income!Tax!
Personal!Service!
Pathways!in!Technology!Early!College!High!School!
Quantitative!Easing!
Revenue!Bond!Tax!Fund!
Real!Estate!Transfer!Tax!
Request!for!Proposals!
Roswell!Park!Cancer!Institute!
Spending!and!Government!Efficiency!Commission!
State!Education!Department!
Statewide!Health!Information!Network!for!New!York!
State!Insurance!Fund!
State!Operating!Funds!
State!Office!for!the!Aging!
State!Special!Revenue!
Supplemental!Security!Income!
School!Tax!Relief!
Science,!Technology,!Engineering!and!Math!
ShortATerm!Investment!Pool!
State!University!of!New!York!
School!Year!
Tuition!Assistance!Program!
United!States!
United!University!Professions!
Video!Lottery!Terminal!
!
101!
t a bl es a n d
Ac c o mp a n yin g
No t e s
Financial&Plan&Tables&and&Accompanying&Notes&
&
The!notes!to!the!Financial!Plan!tables!herein!should!be!read!in!conjunction!with!the!tables!that!
follow.!
!
NOTE!1!!BASIS!OF!ACCOUNTING!!
!
Pursuant! to! law,! all! Financial! Plan! tables! presented! herein! are! prepared! on! the! cash! basis! of!
accounting,! unless! otherwise! noted.! ! Under! the! cash! basis! of! accounting,! revenues! are!
recognized!when!received,!and!spending!is!recorded!when!cash!is!disbursed.!!
!
NOTE!2!!FUND!TYPES!AND!PERSPECTIVES!
!
The!State!records!its!transactions!in!the!following!fund!types:!
!
Governmental!Funds!
!
General!Fund!@!This!is!the!major!operating!fund!of!the!State.!!It!receives!all!State!income!not!
earmarked! for! a! particular! program! or! activity! and! not! specified! by! law! to! be! deposited! in!
another! fund.! ! State! income! for! Financial! Plan! purposes! consists! of! moneys! (taxes,! fees,! and!
miscellaneous!receipts!including!certain!repayments!of!State!advances)!deposited!to!the!credit!
of!the!General!Fund!or!transferred!from!other!funds!during!the!fiscal!year.!!
!
Special!Revenue!@!These!funds!account!for!State!receipts!from!specific!revenue!sources!and!are!
legally! restricted! to! disbursement! for! specified! purposes.! This! governmental! fund! type! is!
divided! into! two! classifications:! (1)! State! Special! Revenue! Funds! and! (2)! Federal! Special!
Revenue!Funds.!!An!example!of!a!State!Special!Revenue!Fund!is!the!Conservation!Fund!which!
finances!a!number!of!State!environmental!programs.!!An!example!of!a!Federal!Special!Revenue!
Fund!is!the!Health!and!Human!Services!Fund.!!Although!any!earmarked!revenue!fund!is!treated!
as! a! Special! Revenue! Fund! for! cashAbasis! budgeting! and! reporting! purposes,! some! are!
combined!with!the!General!Fund!for!purposes!of!reporting!on!the!basis!of!GAAP.!
!
Debt!Service!@!All!taxAfinanced!State!debt!service!on!longAterm!debt!and!payments!on!certain!
leaseApurchase! or! other! contractual! obligations! are! paid! from! Debt! Service! funds.! These!
account! for! the! accumulation! of! money! for,! and! the! payment! of! principal! and! interest! on,!
general! longAterm! debt.! ! LeaseApurchase! payments! for! Health! and! Mental! Hygiene! facilities!
under! contractual! agreements! with! public! authorities! are! also! paid! from! funds! classified! as!
Debt!Service!funds.!!Debt!service!on!highway!bonds!supported!by!dedicated!highway!revenues!
is!also!reflected!in!this!fund!type.!!Sources!of!revenue!for!this!fund!type!include!transfers!from!
the!General!Fund,!dedicated!taxes,!and!other!revenues.!
!
105!
FINANCIAL,PLAN,TABLES,AND,ACCOMPANYING,NOTES!
Capital! Projects! @! These! funds! finance! a! variety! of! capital! construction! costs! including:!!!
(1)!planning,!land!acquisition,!design,!construction,!construction!management!and!supervision,!
and!equipment!costs;!(2)!highway,!parkway!and!rail!preservation!projects;!outdoor!recreation!
and!environmental!conservation!projects,!and!buildings!and!other!capital!facilities!required!by!
various! State! departments! and! agencies;! (3)! payments! to! local! governments! to! help! finance!
their! capital! programs,! including! highway,! parkway,! bridge,! mass! transportation,! aviation,!
economic! development,! port! development,! community! college,! community! and! State! mental!
health,!outdoor!recreation,!StateAassisted!housing,!and!environmental!quality;!and!(4)!advances!
for!capital!construction!costs!reimbursable!by!public!authorities,!instrumentalities!of!the!State,!
the!Federal! government! or! local! governments.! !Sources! of! revenue! for!this! fund! type! include!
transfers! from! other! State! funds! including! the! General! Fund,! dedicated! taxes! and! other!
revenues,!reimbursement!of!advances,!bond!proceeds,!and!Federal!capital!grants.!
!
State!Operating!Funds!
!
The! State! Funds! operating! budget! comprises! the! General! Fund! and! other! StateAsupported!
activities! financed! by! dedicated! revenues! in! State! Special! Revenue! funds,! as! well! as! Debt!
Service! funds! accounting! for! the! payment! of! debt! service! on! all! taxAfinanced! State! longAterm!
debt.!!All!capital!spending,!regardless!of!financing!source,!is!included!in!the!Capital!budget.!!!
!
Proprietary!Funds!!
!
Internal! Service! Funds!@! Account! for! the!financing! of! goods! or! services!supplied!by! one! State!
agency!to!other!State!agencies!or!governmental!units!on!a!costAreimbursement!basis.!
!
Enterprise!Funds!@!Account!for!operations!that!are!similar!to!private!business!enterprises.!!
!
The!Internal!Service!funds!and!Enterprise!funds!are!treated!as!Proprietary!funds!for!cashAbasis!
budgeting! and! reporting! purposes,! and! are! combined! with! the! General! Fund! for! purposes! of!
reporting!on!a!GAAP!basis.!!
!
Fiduciary!Funds!
!
Private@Purpose! Trust! Funds! @! Account! for! all! trust! arrangements! under! which! principal! and!
income!benefit!individuals,!private!organizations,!or!other!governments.!!
!
Pension! Trust! Fund! @! Accounts! for! the! cashAbasis! results! of! operations! for! the! administrative!
portion! of! the! States! Common! Retirement! Fund.! It! does! not! reflect! investment! activity,!
balances,! or! other! assets! available! to! this! Fund.! ! In! addition,! pension! contributions! and!
payments!to!retirees!are!excluded!since!these!payments!are!not!required!to!be!appropriated.!!
!
106!
Agency!Funds!@!Account!for!funds!held!by!the!State!in!a!purely!custodial!capacity.!!Cash!is!held!
temporarily! until! disbursements! are! made! to! individuals,! private! organizations,! or! other!
governments.!
!
NOTE!3!!DISBURSEMENT!DESCRIPTIONS!
!
The! States! Financial! Plan! and! reporting! includes! only! those! payments! made! pursuant! to! an!
appropriation! and! paid! from! funds! available! in! the! State! Treasury.! ! All! State! spending! is!
classified!in!one!of!the!following!categories:!
!
Local!Assistance!Grants!@!Include!payments!to!counties,!cities,!towns,!villages,!school!districts!
and!other!local!entities,!as!well!as!certain!financial!assistance!to,!or!on!behalf!of,!individuals!and!
nonprofit!organizations.!!
!
Personal!Service!@!Includes!the!payment!of!salaries!and!compensation!for!State!employees.!
!
Non@Personal! Service! @! Includes! payments! for! miscellaneous! contractual! obligations,! supplies!
and! materials,! travel,! rentals! and! repairs,! utilities,! postage! and! shipping,! printing,! telephone,!
and!other!operating!costs.!
!
General!State!Charges!@!Include!costs!mandated!by!statute,!collective!bargaining!agreements!or!
court!order.!!Charges!in!this!category!can!be!further!subdivided!into!the!following:!!
!
! Fringe!Benefits:!!Contributions!to!pension!systems,!the!employers!share!of!Social!Security!
! contributions,! employer! contributions! toward! the! cost! of! health! insurance,! workers!
! compensation!and!unemployment!insurance,!and!contributions!to!union!employee!benefit!
! funds!which!provide!vision!care!and!other!services.!!!
!
! Fixed!Costs:!!For!State!payments!in!lieu!of!taxes,!as!well!as!payments!for!local!assessments!
! on! StateAowned! land,! judgments! against! the! State! pursuant! to! the! Court! of! Claims! Act,!
! defenses! by! private! counsel! or! alternatively! payments! on! behalf! of! State! officers! and!
! employees!in!civil!judicial!proceedings.!
!
Debt!Service!@!Includes!payments!made!for!taxAfinanced!State!debt!service!on!longAterm!debt;!
contractualAobligation! and! leaseApurchase! arrangements! with! several! public! authorities! and!
municipalities;!and!leaseApurchase!payments!for!Health!and!Mental!Hygiene!facilities.!!
!
Capital! Projects! @! Include! payments! made! for! the! acquisition! or! construction! of! the! States!
capital!facilities.!!Included!in!this!category!are!planning,!land!acquisition,!design,!construction,!
engineering! services,! and! equipment! costs! attributable! to! highway,! parkway! and! rail!
preservation!projects;!outdoor!recreation!and!environmental!conservation!projects;!payments!
to!local!government!units!and!public!authorities!to!help!finance!highways,!parkways,!bridges,!
107!
mass!transportation,!aviation,!economic!development,!port!development,!community!colleges,!
community! and! State! mental! hygiene! buildings,! outdoor! recreational! parks,! correctional! and!
StateAassisted!housing!as!well!as!environmental!quality!projects.!!Advances!are!made!for!capital!
construction! costs! reimbursable! by! public! authorities,! the! Federal! or! local! governments,! or!
from!the!proceeds!of!State!bond!and!note!sales.!
!
Bond! Proceeds! @! Includes! the! proceeds! of! General! Obligation! Bonds! and! shortAterm! notes!
issued!in!the!form!of!commercial!paper!or!Bond!Anticipation!Notes!(BANs)!and!are!stated!net!of!
notes!redeemed!from!the!proceeds!of!longAterm!bonds!or!reissued!notes.!!
!
Operating!Transfers!@!Constitutes!legally!authorized!transfers!from!a!fund!receiving!revenues,!
to!a!fund!through!which!disbursements!will!ultimately!be!made.!
!
NOTE!4!!RESERVATIONS!OF!GENERAL!FUND!BALANCE!
!
Fund! balance! may! be! legally! segregated! for! specific! future! use! or! set! aside! informally! for!
specified!purposes.!!The!following!terms!are!used!in!the!reporting!of!reservations!of!balances!in!
the!General!Fund:!
!
Tax! Stabilization! Reserve! Fund! @! Created! pursuant! to! law! in! order! to! provide! a! reserve! to!
finance!a!cashAbasis!operating!deficit!in!the!General!Fund!at!the!end!of!the!fiscal!year,!and!to!
make!temporary!loans!to!the!General!Fund!during!the!year.!!Annual!deposits!may!not!exceed!
0.2!percent!of!General!Fund!spending!and!the!balance!may!not!exceed!2.0!percent!of!General!
Fund!spending.!!These!amounts!may!be!borrowed!by!the!General!Fund!temporarily!and!repaid!
within!the!same!fiscal!year.!!They!may!also!be!borrowed!to!cover!an!operating!deficit!at!year!
end,!but!these!loans!must!be!repaid!within!six!years!in!no!less!than!three!annual!installments.!!!!
!
Rainy!Day!Reserve!Fund!@!Created!pursuant!to!law,!to!account!for!funds!set!aside!for!use!during!
economic! downturns! or! in! response! to! a! catastrophic! event,! as! defined! in! the! law.! ! The!
economic!downturn!clause!is!triggered!after!five!consecutive!months!of!decline!in!the!State's!
composite!index!of!business!cycle!indicators.!!The!reserve!may!have!a!maximum!balance!equal!
to!3!percent!of!projected!General!Fund!spending!during!the!fiscal!year!immediately!following!
the!thenAcurrent!fiscal!year.!
!
Contingency!Reserve!Fund!@!Created!pursuant!to!law!to!provide!a!reserve!to!fund!extraordinary!
needs! arising! from! litigation! against! the! State.! ! These! amounts! may! be! used! for! payment! of!
judgments!against!the!State!where!the!amount!is!in!excess!of!$25!million!and!such!payments!
are! not! previously! appropriated,! or! emergency! payments! relating! to! natural! or! physical!
disasters,!or!to!make!payments!for!the!enhancement!of!the!State's!economy.!!
!
108!
Community! Projects! Fund! @! Created! pursuant! to! law! to! finance! discretionary,! usually! local,!
projects!("member!items")!sponsored!by!individual!legislators!and!the!Governor.!!The!Enacted!
State!Budget!has!typically!included!lump!sum!appropriations!for!the!Governor,!Senate!and!the!
Assembly,! to! be! designated! for! various! grants,! awards! and! contracts! with! local! governments,!
notAforAprofit!organizations!and!community!groups.!!The!FY!2015!Enacted!Budget!includes!no!
new!appropriations!and!only!the!spendAdown!of!prior!appropriations!is!included.!
!
Debt! Reduction! Reserve! Fund! (DRRF)! @! Created! pursuant! to! law! to! reduce! the! State's! debt!
burden.! ! ! DRRF! receives! moneys! credited! or! transferred! to! it! from! the! General! Fund! or! any!
other!designated!sources.!!Subject!to!appropriation,!DRRF's!authorized!purposes!include!i)!the!
payment! of! principal,! interest,! or! related! expenses,! ii)! retiring! or! defeasing! existing! StateA
supported!debt!obligations,!including!accrued!interest,!and!iii)!the!funding!of!capital!projects,!
equipment,!or!similar!expenses!that!would!otherwise!be!financed!with!debt.!
!
Undesignated! Fund! Balance! @! From! time! to! time,! DOB! will! informally! designate! unrestricted!
balances! in! the! General!Fund! for! specific! policy!goals.! ! These! amounts! are! typically! identified!
with!the!phrase!reserved!for.!
!
Prior@Year!Labor!Agreements!@!Due!to!the!nature!of!the!timing!of!labor!agreements,!DOB!will!
informally!reserve!balances!for!possible!prior!year!costs!for!unions!without!current!contracts.!!!
!
NOTE!5!!SPENDING!ADJUSTMENTS!
!
Certain!Special!Revenue!accounts!formerly!reported!in!the!Financial!Plan!as!Federal!Operating!
Funds!have!been!reclassified!to!State!Operating!Funds.!!The!State!changed!this!reporting!with!
the! FY! 2012! Executive! Budget.! ! This! change! has! the! effect! of! increasing! the! reported!
disbursements!from!State!Operating!Funds,!and!reducing!reported!disbursements!from!Federal!
Operating!Funds!by!an!equal!amount.!!Accordingly,!there!is!no!impact!on!the!State's!reported!
All!Governmental!Funds!spending!totals.!!
!
109!
NOTE!6!!ITEMS!AFFECTING!ANNUAL!COMPARABILITY!
!
American!Recovery!and!Reinvestment!Act!of!2009!(ARRA)!@!On!February!17,!2009,!President!
Obama!signed!into!law!the!ARRA!of!2009.!!This!Act!contains!provisions!for!direct!Federal!aid!for!
fiscal! relief,! consisting! of! increases! in! the! Federal! matching! rate! for! eligible! State! Medicaid!
expenditures,! and! funds! provided! through! the! State! Fiscal! Stabilization! Fund! to! restore!
proposed! reductions! in! education,! higher! education,! and! to! maintain! essential! government!
services.!!Primary!ARRAArelated!support!ended!in!FY!2012.!
!
Superstorm! Sandy! @! In! October! 2012,! Superstorm! Sandy! caused! widespread! flooding,! power!
failures,! and! wind! damage! to! public! and! private! property! in! New! York! City,! Long! Island,! and!
other! downstate! areas.! ! Public! infrastructure,! including! mass! transit! systems,! public! schools,!
and! municipal! buildings,! sustained! serious! damage.! ! The! FY! 2015! Enacted! Budget! reflected!
Federal!aid!which!will!flow!to!local!governments,!public!authorities,!and!notAforAprofits!over!the!
next!three!years!to!continue!the!State's!recovery!from!Superstorm!Sandy.!!
!
Affordable!Care!Act!@!The!Affordable!Care!Act!(ACA),!which!became!effective!January!1,!2014,!is!
intended! to! provide! access! to! health! insurance! coverage,! ensure! appropriate! access! to! care,!
and! to! contain! escalating! health! care! costs.!! The! FY! 2015! Enacted! Budget! Financial! Plan!
reflected!the!impact!of!the!ACA!in!a!number!of!ways,!including,!but!not!limited!to,!the!benefit!
of! lower! costs! associated! with! the! State! share! of! Medicaid! as! a! result! of! enhanced! Federal!
funding!provided!for!Medicaid!costs!and!program!expansion.!!In!addition,!beginning!in!FY!2015,!
the! Department! of! Health! will! assume! new! costs! during! the! Financial! Plan! period! associated!
with!operating!the!New!York!State!of!Health!insurance!benefit!exchange,!which!is!the!States!
single!point!of!access!insurance!marketplace!as!mandated!by!the!ACA,!as!well!as!to!implement!
new!information!systems!designed!to!improve!health!insurance!claiming.!!
!
Mergers!@!State!agency!mergers!in!recent!years!impacting!the!Financial!Plan!tables!include!the!
following:!
!
New! York! State! Gaming! Commission! was! created! and! made! effective! on! February! 1,!
2013.!The!Commission!merged!the!functions!and!responsibilities!of!the!former!Division!
of! the! Lottery! and! the! former! Racing! and! Wagering! Board.! ! As! such,! spending! for! FY!
2013! has! been! reflected! in! the! former! agencies,! while! projections! for! FY! 2014! and!
forward!reflect!the!impact!of!the!agency!merger.!
!
The! activities! of! the! Commission! on! Quality! of! Care! and! Advocacy! for! Persons! with!
Disabilities! (CQCAPD)! were! subsumed! by! the! New! York! State! Justice! Center! for! the!
Protection!of!People!with!Special!Needs!when!it!became!operational!on!June!30,!2013.!
!
Division!of!Parole!merged!with!the!Department!of!Correctional!Services!to!become!the!
new!Department!of!Corrections!and!Community!Supervision.!
110!
Consumer!Protection!Board!merged!into!Department!of!State.!
Foundation! for! Science,! Technology,! and! Innovation! merged! into! the! Department! of!
Economic!Development.!
Banking! and! Insurance! Departments! merged! into! a! new! agency! known! as! the!
Department!of!Financial!Services!(DFS).!
!
NOTE!7!!STATE!FUNDING!OF!SUNY!OPERATING!SUPPORT!,
!
As!part!of!the!FY!2013!Budget,!the!State!changed!the!process!through!which!SUNY!receives!the!
State! share! of! its! operating! support,! from! direct! General! Fund! spending! to! General! Fund!
transfers.!!SUNYs!special!revenue!tuition!offset!account,!which!was!traditionally!used!to!offset!
the!States!direct!General!Fund!spending!for!SUNY!operations,!now!reflects!all!spending!for!the!
university! operations,! effective! with! the! academic! year! that! began! in! July! 2012.! ! All! General!
Fund! support! for! SUNY! operations! is! now! transferred! by! the! General! Fund! to! this! special!
revenue!account,!supplementing!tuition!revenue!also!being!received!by!this!account,!and!from!
which!all!university!operations!are!funded.!!!
!
NOTE!8!!OFF@BUDGET!TRANSACTIONS!
!
Represent!certain!capital!spending!that!is!not!reported!in!cash!spending!results,!but!is!reported!
in! the! State's! GAAP! Financial! Statements.! ! This! spending! is! related! to! programs! which! are!
financed!directly!from!bond!proceeds!that!are!on!deposit!at!various!public!authorities,!rather!
than!from!a!loan!from!STIP!or!the!General!Fund.!
!
NOTE!9!!GENERAL!FUND/HCRA!COMBINED!GAP!
!
The!FY!2015!Budget!extends!the!HCRA!authorization!though!March!31,!2017.!!HCRA!is!projected!
to! remain! balanced! through! FY! 2018.! ! However,! any! unaddressed! shortfall! would! need! to! be!
financed!by!the!General!Fund!or!reduction!in!HCRA!programs.!
!
NOTE!10!!MTA!FINANCIAL!ASSISTANCE!FUND!
!
The!Metropolitan!Commuter!Transportation!Mobility!Tax!(Mobility!Tax)!is!imposed!on!certain!
employers!and!selfAemployed!individuals!engaging!in!business!within!the!MCTD.!!This!revenue!
source!is!collected!by!the!State!on!behalf!of,!and!disbursed!in!its!entirety!to,!the!MTA.!!Due!to!
requirements! of! the! enabling! legislation,! the! tax! is! reflected! in! the! State's! Special! Revenue!
Funds,!increasing!estimated!receipts!and!disbursements.!
!
Additional!funding!to!support!the!total!aid!provided!to!the!MTA!is!provided!through!a!transfer!
from! the! General! Fund,! pursuant! to! December! 2011! tax! reform! legislation! which! exempts!
111!
school! districts! and! small! businesses! operating! within! the! MCTD! from! the! provisions! of! the!
Mobility!Tax.!
!
NOTE!11!!CHANGES!TO!THE!MEDICAID!PROGRAM!
!
Since! January! 2006,! the! State! has! paid! the! entire! nonAFederal! share! of! the! FHP! program! and!
any!annual!Medicaid!increases!above!a!fixed!level!that!would!have!otherwise!been!paid!for!by!
Local! Social! Services! Districts.! ! These! statutory! indexing! provisions! were! amended! through!
legislation!included!in!the!FY!2013!Enacted!Budget!to!implement!a!threeAyear!phasedAtakeover!
of! the! Local! Social! Services! Districts! share! of! all! growth! above! the! previous! years! enacted!
levels!beginning!on!April!1,!2013!for!County!Year!2013,!with!the!State!assuming!all!growth!in!
County!Year!2015.!
!
NOTE!12!!STATEWIDE!CASH!FLOW!ADMINISTRATION,
!
OSC!invests!General!Fund!moneys,!bond!proceeds,!and!other!funds!not!immediately!required!
to! make! payments! through! STIP,! which! is! comprised! of! joint! custody! funds! (Governmental!
Funds,! Internal! Service! Funds,! Enterprise! Funds! and! Private! Purpose! Trust! Funds),! as! well! as!
several!sole!custody!funds!including!the!Tobacco!Settlement!Fund.!!!
!
OSC! is! authorized! to! make! shortAterm! loans! from! STIP! to! cover! temporary! cash! shortfalls! in!
certain! funds! and! accounts,! including! the! General! Fund,! resulting! from! the! timing! of! receipts!
and!disbursements.!!The!Legislature!authorizes!the!funds!and!accounts!that!may!receive!loans!
each! year,! based! on! legislation! submitted! annually.! ! Loans! may! be! granted! only! for! amounts!
that!the!Director!of!the!Budget!certifies!are!receivable!on!account!or!can!be!repaid!from!the!
current! operating! receipts! of! the! fund! (i.e.,! loans! cannot! be! granted! in! expectation! of! future!
revenue!enhancements).!!!
!
NOTE!13!!TRANSFER!ELIMINATIONS!
!
The!Special!Revenue!Funds!and!Capital!Projects!Funds!include!transfers!of!resources!between!
Federal! and! State! accounts! within! each! fund.!! In! some! instances,! Federal! aid! that! is! initially!
deposited! into! a! Federal! account! is! transferred! to! State! accounts! where! the! aid! is! used! to!
support! the! programs! for! which! it! is! intended! to! fund.!! To! avoid! recording! spending! twice,!
initially!as!the!transfer!of!resources!to!another!account!and!subsequently!when!payments!are!
made,!these!transfers! are! eliminated! in!these! funds.!!The! transfer! eliminations! are! consistent!
with! the! State! Comptrollers! accounting! practices! shown! in! Exhibit! A! of! the! Comptrollers!
Annual!Report!to!the!Legislature.!
!
112!
NOTE!14!!OUTSTANDING!TEMPORARY!LOANS!SUMMARY!
!
The! total! outstanding! loan! balance! as! of! March! 31,! 2014! was! $2.2! billion,! comprised! of!
advances! for! bondAreimbursable! capital! spending! pending! the! receipt! of! bond! proceeds!
($1,035! million),! activities! that! are! financed! initially! by! the! State! pending! Federal! receipt!!
($643! million),! State! Special! Revenue! Funds! ($443! million),! and! Proprietary! Funds!!
($123!million).!!!
!
The! total! loan! balance! typically! increases! throughout! the! State! fiscal! year,! reaching! its! peak!
between!the!second!and!third!quarters.!!The!spike!mainly!reflects!the!payment!of!lottery!aid!for!
education,!which!is!financed!in!large!part!by!a!loan!that!is!repaid!over!the!course!of!the!year!as!
lottery!revenues!are!received.!
!
Note!15!!Pension!Amortization!
!
The!Financial!Plan!projections!assume!that!the!State!and!OCA!will!amortize!pension!costs!above!
a!certain!percentage!of!payroll,!as!authorized!by!legislation!enacted!in!FY!2011.!!!Amortization!
(deferment!of!payment)!temporarily!reduces!the!pension!costs!that!must!be!paid!by!the!State!
in!a!given!fiscal!year,!but!results!in!higher!costs!overall!when!repaid!with!interest.!!Consistent!
with!the!authorizing!legislation,!the!interest!cost!is!calculated!by!OSC.!!In!FY!2014,!the!interest!
rate! charged! on! the! deferred! amounts! will! be! 3.67! percent.! ! Outyear! repayments! of!
amortizations! in! the! following! table! assume! that! 3.67! percent! interest! will! continue! to! be!
charged.! ! The! FY! 2016! amortization! threshold! (the! graded! rate)! is! projected! to! equal! the!
normal!rate.!!Therefore,!no!amortizations!are!projected!in!FY!2016.!!In!FY!2017!and!FY!2018!the!
graded!rate!will!exceed!the!normal!rate.!!This!will!result!in!additional!contributions!that!will!be!
used!to!preApay!outstanding!amortizations.!
!
STATE!PENSION!COSTS!AND!AMORTIZATION!SAVINGS
FY!2011
AMORTIZATION!THRESHOLDS
ERS!(%)
PFRS!(%)
PENSION!(NET!COST)
Gross!Pension!Costs
Amortization!Savings!/!Excess!Contributions
Repayment!of!Amortization!(incl.!FY!2005!
and!FY!2006)
FY!2012
FY!2013
FY!2014
FY!2015
FY!2016
FY!2017
FY!2018
9.5
17.5
1,470
10.5
18.5
1,697
11.5
19.5
1,601
12.5
20.5
2,086
13.5
21.5
2,136
14.2
20.8
2,301
13.2
19.8
2,190
12.2
18.8
2,091
1,633
2,141
2,192
2,744
2,499
1,885
1,677
1,555
117
172
416
396
364
(250)
(563)
(779)
(937)
(743)
87
119
188
279
380
113!
Note!16!2!Percent!Spending!Benchmark!
!
The! line! on! the! Financial! Plan! tables! labeled! Adherence! to! 2! percent! State! Operating! Funds!
(SOF)!Spending!Benchmark!is!the!estimated!savings!that!would!be!realized!by!limiting!annual!
spending! growth! in! future! years! to! 2! percent.! ! The! Governor! is! expected! to! propose,! and!
negotiate! with! the! Legislature! to! enact,! budgets! that! hold! State! Operating! Funds! spending!
growth! to! 2! percent.! ! The! General! Fund! operating! projections! assume! that! all! savings! from!
adhering!to!2!percent!spending!growth!are!made!available!to!the!General!Fund.!
!
Note!17!Reclassification!of!SUNY!Dormitory!Income!Fund!
!
Legislation!included!with!the!FY!2014!Enacted!Budget!created!a!new!bonding!program!for!SUNY!
Dormitory! Facilities.! The! new! bonding! program! is! supported! solely! by! third! party! revenues!
generated!by!student!rents.!All!rental!revenues!initially!flow!to!DASNY!for!the!payment!of!debt!
service!on!SUNY!Dormitory!Facilities,!after!which!the!balance!of!rental!revenues!are!credited!to!
the! State's! SUNY! Dormitory! Income! fund! to! support! other! costs! associated! with! SUNY!
Dormitory! Facilities.! There! will! be! no! prospective! debt! service! spending! from! the! SUNY!
Dormitory!Income!fund,!and!therefore!this!fund!has!been!reclassified!from!a!Debt!Service!Fund!
to!a!Special!Revenue!Fund!of!the!State,!effective!in!FY!2015.!!
,
114!
General!Fund!!Total!Budget!
! Financial!Plan!Projections!FY!2015!through!FY!2018!...................................................!TA1!
! Financial!Plan,!Annual!Change!from!FY!2014!to!FY!2015!.............................................!TA2!
! FY!2015!.........................................................................................................................!TA3!
! FY!2016!.........................................................................................................................!TA4!
! FY!2017!.........................................................................................................................!TA5!
! FY!2018!.........................................................................................................................!TA6!
!
General!Fund!!Revenue!Detail!(Excluding!Transfers)!
! Financial!Plan!Projections!FY!2015!through!FY!2018!...................................................!TA7!
! Financial!Plan,!Annual!Change!from!FY!2014!to!FY!2015!.............................................!TA8!
!
State!Operating!Funds!Budget!
! FY!2014!.........................................................................................................................!TA9!
! FY!2015!.......................................................................................................................!TA10!
! FY!2016!.......................................................................................................................!TA11!
! FY!2017!.......................................................................................................................!TA12!
! FY!2018!.......................................................................................................................!TA13!
! Annual!Change!from!FY!2014!to!FY!2015!...................................................................!TA14!
!
All!Governmental!Funds!!Total!Budget!
! FY!2014!.......................................................................................................................!TA15!
! FY!2015!.......................................................................................................................!TA16!
! FY!2016!.......................................................................................................................!TA17!
! FY!2017!.......................................................................................................................!TA18!
! FY!2018!.......................................................................................................................!TA19!
!
All!Governmental!Funds!!Revenue!Detail!
! FY!2014!.......................................................................................................................!TA21!
! FY!2015!.......................................................................................................................!TA22!
! FY!2016!.......................................................................................................................!TA23!
! FY!2017!.......................................................................................................................!TA24!
! FY!2018!.......................................................................................................................!TA25!
115!
Special!Revenue!Funds!
! FY!2014!.......................................................................................................................!TA27!
! FY!2015!.......................................................................................................................!TA28!
! FY!2016!.......................................................................................................................!TA29!
! FY!2017!.......................................................................................................................!TA30!
! FY!2018!.......................................................................................................................!TA31!
! Receipts!Detail,!FY!2015!through!FY!2018!.................................................................!TA33!
! Receipts!Detail,!Annual!Change!from!FY!2014!to!FY!2015!.........................................!TA34!
!
Capital!Budget!
! FY!2014!.......................................................................................................................!TA35!
! FY!2015!.......................................................................................................................!TA36!
! FY!2016!.......................................................................................................................!TA37!
! FY!2017!.......................................................................................................................!TA38!
! FY!2018!.......................................................................................................................!TA39!
! Receipts!Detail,!FY!2015!through!FY!2018!.................................................................!TA41!
! Receipts!Detail,!Annual!Change!from!FY!2014!to!FY!2015!.........................................!TA41!
! Off!Budget!Capital!Spending,!FY!2014!through!FY!2018!............................................!TA42!
!
Debt!Service!Funds!!Revenue!Detail!
! Projections!FY!2015!through!FY!2018!........................................................................!TA43!
!
! State!Funds!!Total!Budget!
! FY!2014!.......................................................................................................................!TA44!
! FY!2015!.......................................................................................................................!TA45!
! FY!2016!.......................................................................................................................!TA46!
! FY!2017!.......................................................................................................................!TA47!
! FY!2018!.......................................................................................................................!TA48!
116!
Cash!Flow!!FY!2015!Monthly!Projections!
! General!Fund!..............................................................................................................!TA50!
! State!Operating!Funds!................................................................................................!TA51!
! All!Governmental!Funds!.............................................................................................!TA52!
! Special!Revenue!Funds!A!Total!....................................................................................!TA53!
! Special!Revenue!Funds!A!State!...................................................................................!TA54!
! Special!Revenue!Funds!A!Federal!................................................................................!TA55!
! Debt!Service!Funds!.....................................................................................................!TA56!
! Capital!Projects!Funds!A!Total!.....................................................................................!TA57!
! Capital!Projects!Funds!A!State!.....................................................................................!TA58!
! Capital!Projects!Funds!A!Federal!.................................................................................!TA59!
! State!Funds!.................................................................................................................!TA60!
!
Health!Care!Reform!Act!Resources!Fund!
! Update!FY!2015!(Change!from!Enacted)!....................................................................!TA61!
! Projections!FY!2015!through!FY!2018!........................................................................!TA62!
! FY!2014!and!FY!2015!Monthly!Cash!Flow!Projections!...............................................!TA63!
!
Proprietary!and!Fiduciary!Funds!(Projections!FY!2015!through!FY!2018)!...................!TA64!
!
Workforce!Summary!Report!(FY!2013!through!FY!2015)!
! General!Fund!!.............................................................................................................!TA65!
! State!Operating!Funds!................................................................................................!TA66!
! State!Funds!!................................................................................................................!TA68!
! All!Funds!!....................................................................................................................!TA70!
! Special!Revenue!Fund!A!Other!....................................................................................!TA72!
! Special!Revenue!Fund!A!Federal!.................................................................................!TA73!
! Capital!Projects!Fund!A!Other!.....................................................................................!TA74!
! Capital!Projects!Fund!A!Federal!..................................................................................!TA75!
! Enterprise!Fund!..........................................................................................................!TA76!
! Internal!Service!Fund!..................................................................................................!TA77!
! Agency!Trust!Fund!......................................................................................................!TA78!
! Pension!Trust!Fund!.....................................................................................................!TA79!
! Private!Purpose!Trust!Fund!........................................................................................!TA80!
!
Spending!Detail!by!Agency!(FY!2013!through!FY!2018)!
! General!Fund!!Total!(Agency!Detail!Excluding!Transfers)!........................................!TA81!
! General!Fund!!Total!..................................................................................................!TA87!
! General!Fund!!Local!Assistance!................................................................................!TA89!
! General!Fund!!State!Operations!...............................................................................!TA91!
! General!Fund!!Personal!Service!................................................................................!TA93!
117!
!
!
!
!
!
!
!
!
!
!
!
!
!
!
!
!
!
!
!
!
!
!
!
!
!
!
!
!
!
!
!
!
!
!
!
!
!
!
!
!
!
General!Fund!!NonApersonal!Service!........................................................................!TA95!
General!Fund!!General!State!Charges!......................................................................!TA97!
State!Operating!Funds!!Total!(Agency!Detail)!..........................................................!TA98!
State!Operating!Funds!!Total!..................................................................................!TA106!
State!Operating!Funds!!Local!Assistance!................................................................!TA108!
State!Operating!Funds!!State!Operations!..............................................................!TA110!
State!Operating!Funds!!Personal!Service!...............................................................!TA112!
State!Operating!Funds!!NonApersonal!Service!.......................................................!TA114!
State!Operating!Funds!!General!State!Charges!......................................................!TA116!
State!Operating!Funds!!Capital!Projects!.................................................................!TA118!
!
Capital!Projects!Funds!!Total!..................................................................................!TA119!
All!Governmental!Funds!!Total!(Agency!Detail)!.....................................................!TA121!
All!Governmental!Funds!!Total!...............................................................................!TA130!
All!Governmental!Funds!!Local!Assistance!.............................................................!TA133!
All!Governmental!Funds!!State!Operations!............................................................!TA135!
All!Governmental!Funds!!Personal!Service!............................................................!TA137!
All!Governmental!Funds!!NonApersonal!Service!....................................................!TA139!
All!Governmental!Funds!!General!State!Charges!...................................................!TA141!
All!Governmental!Funds!!Capital!Projects!..............................................................!TA143!
State!Funds!!Total!...................................................................................................!TA145!
State!Funds!!Local!Assistance!.................................................................................!TA147!
State!Funds!!State!Operations!................................................................................!TA149!
State!Funds!!Personal!Service!................................................................................!TA151!
State!Funds!!NonApersonal!Service!........................................................................!TA153!
State!Funds!!General!State!Charges!.......................................................................!TA155!
State!Funds!!Capital!Projects!..................................................................................!TA157!
Special!Revenue!State!Funds!!Local!Assistance!......................................................!TA159!
Special!Revenue!State!Funds!!Personal!Service!.....................................................!TA161!
Special!Revenue!State!Funds!!NonApersonal!Service!.............................................!TA163!
Special!Revenue!State!Funds!!General!State!Charges!............................................!TA165!
Special!Revenue!Federal!Funds!!Local!Assistance!..................................................!TA167!
Special!Revenue!Federal!Funds!!Personal!Service!.................................................!TA168!
Special!Revenue!Federal!Funds!!NonApersonal!Service!.........................................!TA170!
Special!Revenue!Federal!Funds!!General!State!Charges!........................................!TA172!
118!
General!Fund!Transfers!(FY!2014!through!FY!2018)!
! General!Fund!Transfers!from!Other!Funds!..............................................................!TA174!
! General!Fund!Transfers!to!Other!Funds!...................................................................!TA176!
!
FY!2015!Cash!Basis!Combining!Statement!
! General!Fund!............................................................................................................!TA177!
! Special!Revenue!Funds!.............................................................................................!TA178!
! Special!Revenue!Other!Funds!Detail!by!Account!.....................................................!TA181!
! Miscellaneous!Special!Revenue!Fund!(339)!Detail!by!Account!...............................!TA185!
! Capital!Projects!Funds!..............................................................................................!TA191!
! Debt!Service!Funds!...................................................................................................!TA193!
! Internal!Services!.......................................................................................................!TA194!
! Enterprise!.................................................................................................................!TA195!
!
GAAP!!General!Fund!
! Update!of!FY!2015!(Change!from!Executive)!...........................................................!TA196!
! Projections!FY!2015!through!FY!2018!......................................................................!TA197!
!
GAAP!!All!Governmental!Funds!
! FY!2015!Financial!Plan!..............................................................................................!TA198!
! FY!2015!Major!Funds!Financial!Plan!.........................................................................!TA199!
!
GAAP!Basis!Combining!Statement!
! FY!2015!General!Fund!..............................................................................................!TA200!
!
FY!2015!Cash!to!GAAP!Conversion!Tables!
! General!Fund!............................................................................................................!TA201!
! Special!Revenue!Funds!.............................................................................................!TA202!
! Capital!Projects!Funds!..............................................................................................!TA202!
! Debt!Service!Funds!...................................................................................................!TA202!
!
Debt!Tables!..................................................................................................................!TA203!
!
Financial!Plan!Table!Appendices!
! List!of!Joint!Custody!Funds!.......................................................................................!TA210!
! State!Fund!Structure!................................................................................................!TA215!
119!
CASH FINANCIAL PLAN

GENERAL FUND
FY 2015 through FY 2018
(millions of dollars)
Receipts:
Taxes:
Personal Income Tax
Consumption/ Use Taxes
Business Taxes
Other Taxes
Miscellaneous Receipts
Federal Receipts
Transfers from Other Funds:
PIT in Excess of Revenue Bond Debt Service
Sales Tax in Excess of LGAC
Sales Tax in Excess of Revenue Bond Debt Service
Real Estate Taxes in Excess of CW/ CA Debt Service
All Other
Total Receipts
Disbursements:
Local Assistance Grants
Departmental Operations:
Personal Service
NonPersonal Service
General State Charges
Transfers to Other Funds:
Debt Service
Capital Projects
State Share of Mental Hygiene Medicaid
SUNY Operations
Other Purposes
Total Disbursements
Use (Reservation) of Fund Balance:
Community Projects Fund
PriorYear Labor Agreements (20072011)
Undesignated Reserve
J.P. Morgan Settlement Proceeds
Total Use (Reservation) of Fund Balance
FY 2015
Projected
FY 2016
Projected
FY 2017
Projected
FY 2018
Projected
29,372
6,626
5,491
1,198
7,710
0
31,643
6,908
5,728
1,158
2,980
0
33,943
7,132
5,609
1,063
2,790
0
35,730
7,373
5,729
1,013
2,215
0
9,038
2,615
2,894
761
1,445
67,150
9,636
2,743
2,923
826
813
65,358
10,235
2,880
2,933
885
771
68,241
10,664
3,087
2,932
958
744
70,445
42,002
44,780
47,004
49,606
5,895
1,962
5,076
5,998
2,010
5,326
5,964
2,004
5,474
5,986
2,053
5,587
1,081
930
1,638
977
3,610
63,171
1,058
1,406
1,313
980
4,330
67,201
1,457
1,761
1,281
980
4,621
70,546
1,509
2,006
1,156
980
5,035
73,918
87
35
(4,159)
58
(3,979)
0
(11)
0
0
(11)
0
(12)
0
0
(12)
0
(11)
0
0
(11)
2,097
3,388
4,917
243
1,071
1,433
Adherence to 2% State Operating Funds Spending Benchmark

Excess (Deficiency) of Receipts and Use (Reservation) of Fund
Balance Over Disbursements
FY 2015 First Quarterly Update
T-1
CASH FINANCIAL PLAN

GENERAL FUND
ANNUAL CHANGE
FY 2014
Results
Opening Fund Balance
Receipts:
Taxes:
Personal Income Tax
Business Taxes
Other Taxes
Federal Receipts
All Other
Total Receipts
Disbursements:
Personal Service
NonPersonal Service
Debt Service
Capital Projects
SUNY Operations
Other Purposes
Total Disbursements
Excess (Deficiency) of Receipts Over Disbursements
Closing Fund Balance
Statutory Reserves
Tax Stabilization Reserve Fund
Rainy Day Reserve Fund
Contingency Reserve Fund
Reserved For
Debt Management
FY 2015
Projected
Annual
$ Change
Annual
% Change
1,610
2,235
625
38.8%
28,864
6,561
6,046
1,256
3,219
0
29,372
6,626
5,491
1,198
7,710
0
508
65
(555)
(58)
4,491
0
1.8%
1.0%
9.2%
4.6%
139.5%
8,822
2,568
2,936
705
891
61,868
9,038
2,615
2,894
761
1,445
67,150
216
47
(42)
56
554
5,282
2.4%
1.8%
1.4%
7.9%
62.2%
8.5%
39,940
42,002
2,062
5.2%
5,563
1,746
4,899
5,895
1,962
5,076
332
216
177
6.0%
12.4%
3.6%
1,972
1,436
1,576
971
3,140
61,243
1,081
930
1,638
977
3,610
63,171
(891)
(506)
62
6
470
1,928
45.2%
35.2%
3.9%
0.6%
15.0%
3.1%
625
3,979
3,354
536.6%
2,235
6,214
3,979
178.0%
1,131
350
21
87
1,131
350
21
0
0
0
0
(87)
88
500
0
58
53
500
4,159
0
(35)
0
4,159
(58)
T-2
CASH FINANCIAL PLAN

GENERAL FUND
FY 2015
Receipts:
Taxes:
Personal Income Tax
Business Taxes
Other Taxes
Federal Receipts
All Other
Total Receipts
Disbursements:
Personal Service
NonPersonal Service
Debt Service
Capital Projects
SUNY Operations
Other Purposes
Total Disbursements
Excess (Deficiency) of Receipts and Use (Reservation) of Fund
Balance Over Disbursements
Enacted
Change
First Quarter
29,372
6,652
5,438
1,197
3,815
0
0
(26)
53
1
3,895
0
29,372
6,626
5,491
1,198
7,710
0
9,038
2,628
2,908
761
1,153
62,962
0
(13)
(14)
0
292
4,188
9,038
2,615
2,894
761
1,445
67,150
42,118
(116)
42,002
5,890
1,960
5,072
5
2
4
5,895
1,962
5,076
1,081
930
1,638
977
3,476
63,142
0
0
0
0
134
29
1,081
930
1,638
977
3,610
63,171
87
(8)
43
58
180
0
43
(4,202)
0
(4,159)
87
35
(4,159)
58
(3,979)
T-3
CASH FINANCIAL PLAN

GENERAL FUND
FY 2016
Enacted
Change
First Quarter
Receipts:
Taxes:
Personal Income Tax
Business Taxes
Other Taxes
31,643
6,908
5,728
1,157
2,980
0
0
0
1
0
31,643
6,908
5,728
1,158
2,980

All Other
Total Receipts
9,636
2,743
2,923
826
819
65,363
0
0
0
0
(6)
(5)
9,636
2,743
2,923
826
813
65,358
44,827
(47)
44,780
5,986
2,010
5,322
12
0
4
5,998
2,010
5,326
1,058
1,406
1,313
980
4,241
67,143
0
0
0
0
89
58
1,058
1,406
1,313
980
4,330
67,201
(11)
(11)
0
0
(11)
(11)
2,094
2,097
303
(60)
243
Disbursements:
Personal Service
NonPersonal Service
Debt Service
Capital Projects
SUNY Operations
Other Purposes
Total Disbursements
Net General Fund Surplus (Deficit)
T-4
CASH FINANCIAL PLAN

GENERAL FUND
FY 2017
Enacted
Receipts:
Taxes:
Personal Income Tax
Business Taxes
Other Taxes
Federal Receipts
All Other
Total Receipts
Change
First Quarter
33,943
7,132
5,609
1,062
2,790
0
0
0
1
0
33,943
7,132
5,609
1,063
2,790
10,235
2,880
2,933
885
777
68,246
0
0
0
0
(6)
(5)
10,235
2,880
2,933
885
771
68,241
47,077
(73)
47,004
5,952
2,004
5,470
12
0
4
5,964
2,004
5,474
1,457
1,761
1,281
980
4,532
70,514
0
0
0
0
89
32
1,457
1,761
1,281
980
4,621
70,546
(12)
(12)
0
0
(12)
(12)
3,385
3,388
1,105
(34)
1,071
Disbursements:
Personal Service
NonPersonal Service
Debt Service
Capital Projects
SUNY Operations
Other Purposes
Total Disbursements
T-5
CASH FINANCIAL PLAN

GENERAL FUND
FY 2018
Enacted
Receipts:
Taxes:
Personal Income Tax
Business Taxes
Other Taxes
Federal Receipts
All Other
Total Receipts
Change
First Quarter
35,730
7,373
5,729
1,012
2,215
0
0
0
1
0
35,730
7,373
5,729
1,013
2,215
0
10,664
3,087
2,932
958
750
70,450
0
0
0
0
(6)
(5)
10,664
3,087
2,932
958
744
70,445
49,671
(65)
49,606
5,975
2,052
5,583
11
1
4
5,986
2,053
5,587
1,509
2,006
1,156
980
4,945
73,877
0
0
0
0
90
41
1,509
2,006
1,156
980
5,035
73,918
(11)
(11)
0
0
(11)
(11)
4,916
4,917
1,478
(45)
1,433
Disbursements:
Personal Service
NonPersonal Service
Debt Service
Capital Projects
SUNY Operations
Other Purposes
Total Disbursements
T-6
CASH RECEIPTS
CURRENT STATE RECEIPTS
GENERAL FUND
FY 2015 THROUGH FY 2018
FY 2015
Projected
FY 2016
Projected
FY 2017
Projected
FY 2018
Projected
35,149
13,533
2,166
1,246
52,094
(498)
(7,861)
43,735
(3,429)
(10,934)
29,372
37,410
14,895
2,328
1,293
55,926
(448)
(8,649)
46,829
(3,478)
(11,708)
31,643
39,491
16,119
2,530
1,338
59,478
(448)
(9,007)
50,023
(3,574)
(12,506)
33,943
40,905
17,058
2,636
1,391
61,990
(448)
(9,081)
52,461
(3,616)
(13,115)
35,730
12,061
329
0
256
0
0
0
12,646
(6,020)
6,626
12,554
370
0
261
0
0
0
13,185
(6,277)
6,908
13,020
356
0
266
0
0
0
13,642
(6,510)
7,132
13,518
344
0
271
0
0
0
14,133
(6,760)
7,373
Corporation Franchise Tax

Corporation and Utilities Tax
Insurance Taxes
Bank Tax
Petroleum Business Tax
Business Taxes
1,803
604
1,375
1,709
0
5,491
3,750
590
1,426
(38)
0
5,728
3,435
604
1,397
173
0
5,609
3,578
618
1,371
162
0
5,729
Estate Tax
Real Estate Transfer Tax
Gift Tax
Real Property Gains Tax
PariMutuel Taxes
Other Taxes
Gross Other Taxes
Real Estate Transfer Tax (Dedicated)
Other Taxes
1,180
955
0
0
17
1
2,153
(955)
1,198
1,140
1,020
0
0
17
1
2,178
(1,020)
1,158
1,045
1,079
0
0
17
1
2,142
(1,079)
1,063
995
1,149
0
0
17
1
2,162
(1,149)
1,013
Taxes:
Withholdings
Estimated Payments
Final Payments
Other Payments
Gross Collections
State/ City Offset
Refunds
Reported Tax Collections
STAR (Dedicated Deposits)
RBTF (Dedicated Transfers)
Personal Income Tax
Sales and Use Tax
Cigarette and Tobacco Taxes
Motor Fuel Tax
Alcoholic Beverage Taxes
Highway Use Tax
Auto Rental Tax
Taxicab Surcharge
Gross Utility Taxes and Fees
LGAC/ STBF (Dedicated Transfers)
Total Taxes
Licenses, Fees, Etc.
Abandoned Property
Motor Vehicle Fees
ABC License Fee
Reimbursements
Investment Income
Other Transactions
Payroll Tax
42,687
757
655
155
56
299
10
5,778
7,710
45,437
758
655
155
65
289
10
1,048
2,980
47,747
760
655
155
61
279
10
870
2,790
49,845
760
655
155
62
269
10
304
2,215
Federal Receipts
Total
0
50,397
0
48,417
0
50,537
0
52,060
T-7

GENERAL FUND
FY 2014 and FY 2015
FY 2014
Results
FY 2015
First Quarter
Annual
$ Change
Annual
% Change
33,368
14,637
2,395
1,175
51,575
(615)
(7,999)
42,961
(3,357)
(10,740)
28,864
35,149
13,533
2,166
1,246
52,094
(498)
(7,861)
43,735
(3,429)
(10,934)
29,372
1,781
(1,104)
(229)
71
519
117
138
774
(72)
(194)
508
5.3%
7.5%
9.6%
6.0%
1.0%
19.0%
1.7%
1.8%
2.1%
1.8%
1.8%
11,786
426
0
250
0
0
0
12,462
(5,901)
6,561
12,061
329
0
256
0
0
0
12,646
(6,020)
6,626
275
(97)
0
6
0
0
0
184
(119)
65
2.3%
22.8%
2.4%
1.5%
2.0%
1.0%

Insurance Taxes
Bank Tax
Business Taxes
3,245
615
1,298
888
0
6,046
1,803
604
1,375
1,709
0
5,491
(1,442)
(11)
77
821
0
(555)
44.4%
1.8%
5.9%
92.5%
9.2%
Estate Tax
Gift Tax
PariMutuel Taxes
Other Taxes
Gross Other Taxes
Other Taxes
1,238
911
0
0
17
1
2,167
(911)
1,256
1,180
955
0
0
17
1
2,153
(955)
1,198
(58)
44
0
0
0
0
(14)
(44)
(58)
4.7%
4.8%
0.0%
0.0%
0.6%
4.8%
4.6%
Payroll Tax
Total Taxes
42,727
42,687
(40)
0.1%
622
533
2
64
281
1
1,716
3,219
757
655
155
56
299
10
5,778
7,710
135
122
153
(8)
18
9
4,062
4,491
21.7%
22.9%
7650.0%
12.5%
6.4%
900.0%
236.7%
139.5%
45,946
50,397
4,451
9.7%
Taxes:
Withholdings
Estimated Payments
Final Payments
Other Payments
Gross Collections
State/ City Offset
Refunds
Personal Income Tax
Sales and Use Tax
Motor Fuel Tax
Highway Use Tax
Auto Rental Tax
Taxicab Surcharge

Abandoned Property
Motor Vehicle Fees
ABC License Fee
Reimbursements
Investment Income
Other Transactions
Federal Receipts
Total
T-8
CASH FINANCIAL PLAN

STATE OPERATING FUNDS BUDGET
FY 2014
General
Fund
State Special
Revenue
Funds
Debt
Service
Funds
State
Operating
Funds
Total
1,610
2,370
379
4,359
Receipts:
Taxes
Federal Receipts
Total Receipts
42,727
3,219
0
45,946
8,175
16,603
0
24,778
17,433
699
71
18,203
68,335
20,521
71
88,927
Disbursements:
Personal Service
NonPersonal Service
Debt Service
Capital Projects
Total Disbursements
39,940
19,466
59,406
5,563
1,746
4,899
0
0
52,148
6,737
3,781
2,059
0
3
32,046
0
37
0
6,400
0
6,437
12,300
5,564
6,958
6,400
3
90,631
Other Financing Sources (Uses):

Transfers from Other Funds
Transfers to Other Funds
Bond and Note Proceeds
Net Other Financing Sources (Uses)
15,922
(9,095)
0
6,827
8,350
(1,132)
0
7,218
5,211
(17,122)
0
(11,911)
29,483
(27,349)
0
2,134
625
(50)
(145)
430
2,235
2,320
234
4,789
Excess (Deficiency) of Receipts and Other Financing Sources

(Uses) Over Disbursements
T-9
CASH FINANCIAL PLAN

FY 2015
General
Fund
State Special
Revenue
Funds
Debt
Service
Funds
State
Operating
Funds
Total
2,235
2,489
65
4,789
Receipts:
Taxes
Federal Receipts
Total Receipts
42,687
7,710
0
50,397
8,339
16,273
1
24,613
17,790
460
73
18,323
68,816
24,443
74
93,333
42,002
19,176
61,178
5,895
1,962
5,076
0
0
54,935
6,705
3,603
2,134
0
0
31,618
0
43
0
5,648
0
5,691
12,600
5,608
7,210
5,648
0
92,244
16,753
(8,236)
0
8,517
8,231
(1,360)
0
6,871
4,467
(17,099)
0
(12,632)
29,451
(26,695)
0
2,756

3,979
(134)
3,845
6,214
2,355
65
8,634
Disbursements:
Personal Service
NonPersonal Service
Debt Service
Capital Projects
Total Disbursements
T-10
CASH FINANCIAL PLAN

FY 2016
General
Fund
Receipts:
Taxes
Federal Receipts
Total Receipts
State Special
Revenue
Funds
Debt
Service
Funds
State
Operating
Funds
Total
45,437
2,980
0
48,417
8,502
16,093
1
24,596
18,886
433
73
19,392
72,825
19,506
74
92,405
Disbursements:
Personal Service
NonPersonal Service
Debt Service
Capital Projects
Total Disbursements
44,780
19,358
64,138
5,998
2,010
5,326
0
0
58,114
6,847
3,724
2,191
0
1
32,121
0
43
0
5,908
0
5,951
12,845
5,777
7,517
5,908
1
96,186

16,941
(9,087)
0
7,854
8,248
(748)
0
7,500
4,104
(17,514)
0
(13,410)
29,293
(27,349)
0
1,944
(11)
(11)
0
0
0
0
(11)
(11)
2,097
2,097
243
(25)
31
249


Net Surplus (Deficit)
T-11
CASH FINANCIAL PLAN

FY 2017
General
Fund
Receipts:
Taxes
Federal Receipts
Total Receipts
State Special
Revenue
Funds
Debt
Service
Funds
State
Operating
Funds
Total
47,747
2,790
0
50,537
8,712
16,030
1
24,743
19,976
404
73
20,453
76,435
19,224
74
95,733
47,004
19,342
66,346
5,964
2,004
5,474
0
0
60,446
6,858
3,748
2,237
0
3
32,188
0
43
0
6,682
0
6,725
12,822
5,795
7,711
6,682
3
99,359
17,704
(10,100)
0
7,604
8,332
(702)
0
7,630
4,454
(18,139)
0
(13,685)
30,490
(28,941)
0
1,549
(12)
(12)
0
0
0
0
(12)
(12)
3,388
3,388
1,071
185
43
1,299
Disbursements:
Personal Service
NonPersonal Service
Debt Service
Capital Projects
Total Disbursements

T-12
CASH FINANCIAL PLAN

FY 2018
General
Fund
Receipts:
Taxes
Federal Receipts
Total Receipts
State Special
Revenue
Funds
Debt
Service
Funds
State
Operating
Funds
Total
49,845
2,215
0
52,060
8,872
16,086
1
24,959
20,905
399
73
21,377
79,622
18,700
74
98,396
49,606
19,633
69,239
5,986
2,053
5,587
0
0
63,232
6,883
3,731
2,271
0
3
32,521
0
43
0
7,011
0
7,054
12,869
5,827
7,858
7,011
3
102,807
18,385
(10,686)
0
7,699
8,449
(623)
0
7,826
4,417
(18,679)
0
(14,262)
31,251
(29,988)
0
1,263
(11)
(11)
0
0
0
0
(11)
(11)
4,917
4,917
1,433
264
61
1,758
Disbursements:
Personal Service
NonPersonal Service
Debt Service
Capital Projects
Total Disbursements
T-13
CASH FINANCIAL PLAN

FY 2014 and FY 2015
FY 2014
Results
FY 2015
First Quarter
Annual
$ Change
Annual
% Change
4,359
4,789
430
9.9%
Receipts:
Taxes
Federal Receipts
Total Receipts
68,335
20,521
71
88,927
68,816
24,443
74
93,333
481
3,922
3
4,406
0.7%
19.1%
4.2%
5.0%
59,406
61,178
1,772
3.0%
12,300
5,564
6,958
6,400
3
90,631
12,600
5,608
7,210
5,648
0
92,244
300
44
252
(752)
(3)
1,613
2.4%
0.8%
3.6%
11.8%
100.0%
1.8%
29,483
(27,349)
0
2,134
29,451
(26,695)
0
2,756
(32)
654
0
622
0.1%
2.4%
29.1%
430
3,845
3,415
794.2%
4,789
8,634
3,845
80.3%
Disbursements:
Personal Service
NonPersonal Service
Debt Service
Capital Projects
Total Disbursements
T-14
CASH FINANCIAL PLAN

ALL GOVERNMENTAL FUNDS
FY 2014
General
Fund
Special
Revenue
Funds
Capital
Projects
Funds
Debt
Service
Funds
All
Funds
Total
1,610
2,373
(485)
379
3,877
Receipts:
Taxes
Federal Receipts
Total Receipts
42,727
3,219
0
45,946
8,175
16,776
41,405
66,356
1,355
3,539
2,313
7,207
17,433
699
71
18,203
69,690
24,233
43,789
137,712
39,940
56,391
2,242
98,573
5,563
1,746
4,899
0
0
52,148
7,394
5,021
2,381
0
3
71,190
0
0
0
0
5,509
7,751
0
37
0
6,400
0
6,437
12,957
6,804
7,280
6,400
5,512
137,526
15,922
(9,095)
0
6,827
7,644
(2,988)
0
4,656
1,817
(1,417)
0
400
5,211
(17,122)
0
(11,911)
30,594
(30,622)
0
(28)
625
(178)
(144)
(145)
158
2,235
2,195
(629)
234
4,035
Disbursements:
Personal Service
NonPersonal Service
Debt Service
Capital Projects
Total Disbursements
T-15
CASH FINANCIAL PLAN

FY 2015
General
Fund
Special
Revenue
Funds
Capital
Projects
Funds
Debt
Service
Funds
All
Funds
Total
2,235
2,364
(629)
65
4,035
Receipts:
Taxes
Federal Receipts
Total Receipts
42,687
7,710
0
50,397
8,339
16,459
43,654
68,452
1,362
5,208
2,062
8,632
17,790
460
73
18,323
70,178
29,837
45,789
145,804
42,002
58,251
2,474
102,727
5,895
1,962
5,076
0
0
54,935
7,367
4,822
2,443
0
0
72,883
0
0
0
0
5,991
8,465
0
43
0
5,648
0
5,691
13,262
6,827
7,519
5,648
5,991
141,974
16,753
(8,236)
0
8,517
7,846
(3,422)
0
4,424
1,118
(1,509)
306
(85)
4,467
(17,099)
0
(12,632)
30,184
(30,266)
306
224

3,979
(7)
82
4,054
6,214
2,357
(547)
65
8,089
Disbursements:
Personal Service
NonPersonal Service
Debt Service
Capital Projects
Total Disbursements
T-16
CASH FINANCIAL PLAN

FY 2016
Receipts:
Taxes
Federal Receipts
Total Receipts
Disbursements:
Personal Service
NonPersonal Service
Debt Service
Capital Projects
Total Disbursements
General
Fund
Special
Revenue
Funds
Capital
Projects
Funds
Debt
Service
Funds
All
Funds
Total
45,437
2,980
0
48,417
8,502
16,279
44,776
69,557
1,349
5,470
1,685
8,504
18,886
433
73
19,392
74,174
25,162
46,534
145,870
44,780
60,282
2,635
107,697
5,998
2,010
5,326
0
0
58,114
7,530
4,736
2,518
0
1
75,067
0
0
0
0
7,115
9,750
0
43
0
5,908
0
5,951
13,528
6,789
7,844
5,908
7,116
148,882
16,941
(9,087)
0
7,854
7,905
(2,419)
0
5,486
1,545
(1,509)
1,120
1,156
4,104
(17,514)
0
(13,410)
30,495
(30,529)
1,120
1,086
(11)
(11)
0
0
0
0
0
0
(11)
(11)
2,097
2,097
243
(24)
(90)
31
160
T-17
CASH FINANCIAL PLAN

FY 2017
General
Fund
Special
Revenue
Funds
Capital
Projects
Funds
Debt
Service
Funds
47,747
2,790
0
50,537
8,712
16,216
46,569
71,497
1,345
4,937
1,641
7,923
19,976
404
73
20,453
77,780
24,347
48,283
150,410
47,004
62,337
2,224
111,565
5,964
2,004
5,474
0
0
60,446
7,551
4,576
2,567
0
3
77,034
0
0
0
0
6,366
8,590
0
43
0
6,682
0
6,725
13,515
6,623
8,041
6,682
6,369
152,795
17,704
(10,100)
0
7,604
7,989
(2,267)
0
5,722
1,896
(1,568)
415
743
4,454
(18,139)
0
(13,685)
32,043
(32,074)
415
384
(12)
(12)
0
0
0
0
0
0
(12)
(12)
3,388
3,388
1,071
185
76
43
1,375
Receipts:
Taxes
Federal Receipts
Total Receipts
Disbursements:
Personal Service
NonPersonal Service
Debt Service
Capital Projects
Total Disbursements
All
Funds
Total
T-18
CASH FINANCIAL PLAN

FY 2018
General
Fund
Special
Revenue
Funds
Capital
Projects
Funds
Debt
Service
Funds
49,845
2,215
0
52,060
8,872
16,272
48,005
73,149
1,349
4,257
1,672
7,278
20,905
399
73
21,377
80,971
23,143
49,750
153,864
49,606
64,183
1,990
115,779
5,986
2,053
5,587
0
0
63,232
7,580
4,568
2,604
0
3
78,938
0
0
0
0
6,146
8,136
0
43
0
7,011
0
7,054
13,566
6,664
8,191
7,011
6,149
157,360
18,385
(10,686)
0
7,699
8,106
(2,053)
0
6,053
2,070
(1,617)
392
845
4,417
(18,679)
0
(14,262)
32,978
(33,035)
392
335
(11)
(11)
0
0
0
0
0
0
(11)
(11)
4,917
4,917
1,433
264
(13)
61
1,745
Receipts:
Taxes
Federal Receipts
Total Receipts
Disbursements:
Personal Service
NonPersonal Service
Debt Service
Capital Projects
Total Disbursements
All
Funds
Total
T-19
CASH FINANCIAL PLAN

FY 2014 and FY 2015
FY 2014
Results
FY 2015
First Quarter
Annual
$ Change
Annual
% Change
3,877
4,035
158
4.1%
Receipts:
Taxes
Federal Receipts
Total Receipts
69,690
24,233
43,789
137,712
70,178
29,837
45,789
145,804
488
5,604
2,000
8,092
0.7%
23.1%
4.6%
5.9%
Disbursements:
Personal Service
NonPersonal Service
Debt Service
Capital Projects
Total Disbursements
98,573
102,727
4,154
4.2%
12,957
6,804
7,280
6,400
5,512
137,526
13,262
6,827
7,519
5,648
5,991
141,974
305
23
239
(752)
479
4,448
2.4%
0.3%
3.3%
11.8%
8.7%
3.2%

30,594
(30,622)
0
(28)
30,184
(30,266)
306
224
(410)
356
306
252
1.3%
1.2%
900.0%
158
4,054
3,896
2465.8%
4,035
8,089
4,054
100.5%

T-20
CASH RECEIPTS
FY 2014
General
Fund
Taxes:
Withholdings
Estimated Payments
Final Payments
Other Payments
Gross Collections
State/ City Offset
Refunds
Personal Income Tax
Special
Revenue
Funds
Capital
Projects
Funds
Debt
Service
Funds
Total
33,368
14,637
2,395
1,175
51,575
(615)
(7,999)
42,961
(3,357)
(10,740)
28,864
0
0
0
0
0
0
0
0
3,357
0
3,357
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
10,740
10,740
33,368
14,637
2,395
1,175
51,575
(615)
(7,999)
42,961
0
0
42,961
11,786
426
0
250
0
0
0
12,462
(5,901)
6,561
802
1,027
99
0
0
43
85
2,056
0
2,056
0
0
374
0
136
71
0
581
0
581
0
0
0
0
0
0
0
0
5,901
5,901
12,588
1,453
473
250
136
114
85
15,099
0
15,099

Insurance Taxes
Bank Tax
Business Taxes
3,245
615
1,298
888
0
6,046
567
169
146
162
514
1,558
0
14
0
0
641
655
0
0
0
0
0
0
3,812
798
1,444
1,050
1,155
8,259
Estate Tax
Gift Tax
PariMutuel Taxes
Other Taxes
Gross Other Taxes
Other Taxes
1,238
911
0
0
17
1
2,167
(911)
1,256
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
119
119
0
0
0
0
0
0
0
792
792
1,238
911
0
0
17
1
2,167
0
2,167
Payroll Tax
1,204
1,204
Total Taxes
42,727
8,175
1,355
17,433
69,690
622
533
2
64
281
1
1,716
3,219
0
0
485
0
0
0
16,291
16,776
0
0
785
0
0
0
2,754
3,539
0
0
0
0
0
0
699
699
622
533
1,272
64
281
1
21,460
24,233
41,405
2,313
71
43,789
45,946
66,356
7,207
18,203
137,712
Sales and Use Tax

Motor Fuel Tax
Highway Use Tax
Auto Rental Tax
Taxicab Surcharge

Abandoned Property
Motor Vehicle Fees
ABC License Fee
Reimbursements
Investment Income
Other Transactions
Federal Receipts
Total
T-21
CASH RECEIPTS
FY 2015
General
Fund
Taxes:
Withholdings
Estimated Payments
Final Payments
Other Payments
Gross Collections
State/ City Offset
Refunds
Personal Income Tax
Special
Revenue
Funds
Capital
Projects
Funds
Debt
Service
Funds
Total
35,149
13,533
2,166
1,246
52,094
(498)
(7,861)
43,735
(3,429)
(10,934)
29,372
0
0
0
0
0
0
0
0
3,429
0
3,429
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
10,934
10,934
35,149
13,533
2,166
1,246
52,094
(498)
(7,861)
43,735
0
0
43,735
12,061
329
0
256
0
0
0
12,646
(6,020)
6,626
854
970
102
0
0
45
100
2,071
0
2,071
0
0
385
0
136
74
0
595
0
595
0
0
0
0
0
0
0
0
6,020
6,020
12,915
1,299
487
256
136
119
100
15,312
0
15,312

Insurance Taxes
Bank Tax
Business Taxes
1,803
604
1,375
1,709
0
5,491
473
171
159
263
507
1,573
0
15
0
0
633
648
0
0
0
0
0
0
2,276
790
1,534
1,972
1,140
7,712
Estate Tax
Gift Tax
PariMutuel Taxes
Other Taxes
Gross Other Taxes
Other Taxes
1,180
955
0
0
17
1
2,153
(955)
1,198
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
119
119
0
0
0
0
0
0
0
836
836
1,180
955
0
0
17
1
2,153
0
2,153
Payroll Tax
1,266
1,266
Total Taxes
42,687
8,339
1,362
17,790
70,178
757
655
155
56
299
10
5,778
7,710
0
0
411
0
0
0
16,048
16,459
0
0
734
0
0
0
4,474
5,208
0
0
0
0
0
0
460
460
757
655
1,300
56
299
10
26,760
29,837
43,654
2,062
73
45,789
50,397
68,452
8,632
18,323
145,804
Sales and Use Tax

Motor Fuel Tax
Highway Use Tax
Auto Rental Tax
Taxicab Surcharge

Abandoned Property
Motor Vehicle Fees
ABC License Fee
Reimbursements
Investment Income
Other Transactions
Federal Receipts
Total
T-22
CASH RECEIPTS
FY 2016
General
Fund
Taxes:
Withholdings
Estimated Payments
Final Payments
Other Payments
Gross Collections
State/ City Offset
Refunds
Personal Income Tax
Special
Revenue
Funds
Capital
Projects
Funds
Debt
Service
Funds
Total
37,410
14,895
2,328
1,293
55,926
(448)
(8,649)
46,829
(3,478)
(11,708)
31,643
0
0
0
0
0
0
0
0
3,478
0
3,478
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
11,708
11,708
37,410
14,895
2,328
1,293
55,926
(448)
(8,649)
46,829
0
0
46,829
12,554
370
0
261
0
0
0
13,185
(6,277)
6,908
894
923
102
0
0
47
101
2,067
0
2,067
0
0
382
0
145
77
0
604
0
604
0
0
0
0
0
0
0
0
6,277
6,277
13,448
1,293
484
261
145
124
101
15,856
0
15,856
3,750
590
1,426
(38)
0
5,728
763
175
170
28
489
1,625
0
15
0
0
611
626
0
0
0
0
0
0
4,513
780
1,596
(10)
1,100
7,979
1,140
1,020
0
0
17
1
2,178
(1,020)
1,158
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
119
119
0
0
0
0
0
0
0
901
901
1,140
1,020
0
0
17
1
2,178
0
2,178
Payroll Tax
1,332
1,332
Total Taxes
45,437
8,502
1,349
18,886
74,174
758
655
155
65
289
10
1,048
2,980
0
0
411
0
0
0
15,868
16,279
0
0
734
0
0
0
4,736
5,470
0
0
0
0
0
0
433
433
758
655
1,300
65
289
10
22,085
25,162
44,776
1,685
73
46,534
48,417
69,557
8,504
19,392
145,870
Sales and Use Tax

Motor Fuel Tax
Highway Use Tax
Auto Rental Tax
Taxicab Surcharge
Insurance Taxes
Bank Tax
Business Taxes
Estate Tax
Gift Tax
PariMutuel Taxes
Other Taxes
Gross Other Taxes
Other Taxes

Abandoned Property
Motor Vehicle Fees
ABC License Fee
Reimbursements
Investment Income
Other Transactions
Federal Receipts
Total
T-23
CASH RECEIPTS
FY 2017
General
Fund
Taxes:
Withholdings
Estimated Payments
Final Payments
Other Payments
Gross Collections
State/ City Offset
Refunds
Personal Income Tax
Special
Revenue
Funds
Capital
Projects
Funds
Debt
Service
Funds
Total
39,491
16,119
2,530
1,338
59,478
(448)
(9,007)
50,023
(3,574)
(12,506)
33,943
0
0
0
0
0
0
0
0
3,574
0
3,574
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
12,506
12,506
39,491
16,119
2,530
1,338
59,478
(448)
(9,007)
50,023
0
0
50,023
13,020
356
0
266
0
0
0
13,642
(6,510)
7,132
927
880
103
0
0
48
101
2,059
0
2,059
0
0
382
0
139
80
0
601
0
601
0
0
0
0
0
0
0
0
6,510
6,510
13,947
1,236
485
266
139
128
101
16,302
0
16,302

Insurance Taxes
Bank Tax
Business Taxes
3,435
604
1,397
173
0
5,609
802
181
175
30
488
1,676
0
15
0
0
610
625
0
0
0
0
0
0
4,237
800
1,572
203
1,098
7,910
Estate Tax
Gift Tax
PariMutuel Taxes
Other Taxes
Gross Other Taxes
Other Taxes
1,045
1,079
0
0
17
1
2,142
(1,079)
1,063
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
119
119
0
0
0
0
0
0
0
960
960
1,045
1,079
0
0
17
1
2,142
0
2,142
Payroll Tax
1,403
1,403
Total Taxes
47,747
8,712
1,345
19,976
77,780
760
655
155
61
279
10
870
2,790
0
0
411
0
0
0
15,805
16,216
0
0
734
0
0
0
4,203
4,937
0
0
0
0
0
0
404
404
760
655
1,300
61
279
10
21,282
24,347
46,569
1,641
73
48,283
50,537
71,497
7,923
20,453
150,410
Sales and Use Tax

Motor Fuel Tax
Highway Use Tax
Auto Rental Tax
Taxicab Surcharge

Abandoned Property
Motor Vehicle Fees
ABC License Fee
Reimbursements
Investment Income
Other Transactions
Federal Receipts
Total
T-24
CASH RECEIPTS
FY 2018
General
Fund
Taxes:
Withholdings
Estimated Payments
Final Payments
Other Payments
Gross Collections
State/ City Offset
Refunds
Personal Income Tax
Special
Revenue
Funds
Capital
Projects
Funds
Debt
Service
Funds
Total
40,905
17,058
2,636
1,391
61,990
(448)
(9,081)
52,461
(3,616)
(13,115)
35,730
0
0
0
0
0
0
0
0
3,616
0
3,616
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
13,115
13,115
40,905
17,058
2,636
1,391
61,990
(448)
(9,081)
52,461
0
0
52,461
13,518
344
0
271
0
0
0
14,133
(6,760)
7,373
956
842
101
0
0
51
101
2,051
0
2,051
0
0
380
0
141
84
0
605
0
605
0
0
0
0
0
0
0
0
6,760
6,760
14,474
1,186
481
271
141
135
101
16,789
0
16,789

Insurance Taxes
Bank Tax
Business Taxes
3,578
618
1,371
162
0
5,729
844
185
182
28
488
1,727
0
15
0
0
610
625
0
0
0
0
0
0
4,422
818
1,553
190
1,098
8,081
Estate Tax
Gift Tax
PariMutuel Taxes
Other Taxes
Gross Other Taxes
Other Taxes
995
1,149
0
0
17
1
2,162
(1,149)
1,013
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
119
119
0
0
0
0
0
0
0
1,030
1,030
995
1,149
0
0
17
1
2,162
0
2,162
Payroll Tax
1,478
1,478
Total Taxes
49,845
8,872
1,349
20,905
80,971
760
655
155
62
269
10
304
2,215
0
0
411
0
0
0
15,861
16,272
0
0
734
0
0
0
3,523
4,257
0
0
0
0
0
0
399
399
760
655
1,300
62
269
10
20,087
23,143
48,005
1,672
73
49,750
52,060
73,149
7,278
21,377
153,864
Sales and Use Tax

Motor Fuel Tax
Highway Use Tax
Auto Rental Tax
Taxicab Surcharge

Abandoned Property
Motor Vehicle Fees
ABC License Fee
Reimbursements
Investment Income
Other Transactions
Federal Receipts
Total
T-25

FY 2014 and FY 2015
FY 2014
Results
FY 2015
First Quarter
Annual
$ Change
Annual
% Change
33,368
14,637
2,395
1,175
51,575
(615)
(7,999)
42,961
0
0
42,961
35,149
13,533
2,166
1,246
52,094
(498)
(7,861)
43,735
0
0
43,735
1,781
(1,104)
(229)
71
519
117
138
774
0
0
774
5.3%
7.5%
9.6%
6.0%
1.0%
19.0%
1.7%
1.8%
1.8%
12,588
1,453
473
250
136
114
85
15,099
0
15,099
12,915
1,299
487
256
136
119
100
15,312
0
15,312
327
(154)
14
6
0
5
15
213
0
213
2.6%
10.6%
3.0%
2.4%
0.0%
4.4%
17.6%
1.4%
1.4%

Insurance Taxes
Bank Tax
Business Taxes
3,812
798
1,444
1,050
1,155
8,259
2,276
790
1,534
1,972
1,140
7,712
(1,536)
(8)
90
922
(15)
(547)
40.3%
1.0%
6.2%
87.8%
1.3%
6.6%
Estate Tax
Gift Tax
PariMutuel Taxes
Other Taxes
Gross Other Taxes
Other Taxes
1,238
911
0
0
17
1
2,167
0
2,167
1,180
955
0
0
17
1
2,153
0
2,153
(58)
44
0
0
0
0
(14)
0
(14)
4.7%
4.8%
0.0%
0.0%
0.6%
0.6%
Taxes:
Withholdings
Estimated Payments
Final Payments
Other Payments
Gross Collections
State/ City Offset
Refunds
Personal Income Tax
Sales and Use Tax
Motor Fuel Tax
Highway Use Tax
Auto Rental Tax
Taxicab Surcharge
Payroll Tax
1,204
1,266
62
5.1%
Total Taxes
69,690
70,178
488
0.7%

Abandoned Property
Motor Vehicle Fees
ABC License Fee
Reimbursements
Investment Income
Other Transactions
622
533
1,272
64
281
1
21,460
24,233
757
655
1,300
56
299
10
26,760
29,837
135
122
28
(8)
18
9
5,300
5,604
Federal Receipts
43,789
45,789
2,000
4.6%
137,712
145,804
8,092
5.9%
Total
21.7%
22.9%
2.2%
12.5%
6.4%
900.0%
24.7%
23.1%
T-26
CASH FINANCIAL PLAN

SPECIAL REVENUE FUNDS
FY 2014
State
Federal
Transfer
Eliminations
Total
2,370
2,373
Receipts:
Taxes
Federal Receipts
Total Receipts
8,175
16,603
0
24,778
0
173
41,405
41,578
0
0
0
0
8,175
16,776
41,405
66,356
19,466
36,925
56,391
6,737
3,781
2,059
3
32,046
657
1,240
322
0
39,144
0
0
0
0
0
7,394
5,021
2,381
3
71,190
8,350
(1,132)
7,218
0
(2,562)
(2,562)
(706)
706
0
7,644
(2,988)
4,656
(50)
(128)
(178)
2,320
(125)
2,195
Disbursements:
Personal Service
NonPersonal Service
Capital Projects
Total Disbursements
T-27
CASH FINANCIAL PLAN

FY 2015
State
Federal
Transfer
Eliminations
Total
2,489
(125)
2,364
Receipts:
Taxes
Federal Receipts
Total Receipts
8,339
16,273
1
24,613
0
186
43,653
43,839
0
0
0
0
8,339
16,459
43,654
68,452
19,176
39,075
58,251
6,705
3,603
2,134
0
31,618
662
1,219
309
0
41,265
0
0
0
0
0
7,367
4,822
2,443
0
72,883
8,231
(1,360)
6,871
0
(2,447)
(2,447)
(385)
385
0
7,846
(3,422)
4,424
(134)
127
(7)
2,355
Disbursements:
Personal Service
NonPersonal Service
Capital Projects
Total Disbursements
2,357
T-28
CASH FINANCIAL PLAN

FY 2016
State
Federal
Transfer
Eliminations
Total
2,355
2,357
Receipts:
Taxes
Federal Receipts
Total Receipts
8,502
16,093
1
24,596
0
186
44,775
44,961
0
0
0
0
8,502
16,279
44,776
69,557
19,358
40,924
60,282
6,847
3,724
2,191
1
32,121
683
1,012
327
0
42,946
0
0
0
0
0
7,530
4,736
2,518
1
75,067
8,248
(748)
7,500
0
(2,014)
(2,014)
(343)
343
0
7,905
(2,419)
5,486
(25)
(24)
2,330
2,333
Disbursements:
Personal Service
NonPersonal Service
Capital Projects
Total Disbursements
T-29
CASH FINANCIAL PLAN

FY 2017
State
Federal
Transfer
Eliminations
Total
2,330
2,333
Receipts:
Taxes
Federal Receipts
Total Receipts
8,712
16,030
1
24,743
0
186
46,568
46,754
0
0
0
0
8,712
16,216
46,569
71,497
19,342
42,995
62,337
6,858
3,748
2,237
3
32,188
693
828
330
0
44,846
0
0
0
0
0
7,551
4,576
2,567
3
77,034
8,332
(702)
7,630
0
(1,908)
(1,908)
(343)
343
0
7,989
(2,267)
5,722
185
185
2,515
2,518
Disbursements:
Personal Service
NonPersonal Service
Capital Projects
Total Disbursements
T-30
CASH FINANCIAL PLAN

FY 2018
State
Federal
Transfer
Eliminations
Total
2,515
2,518
Receipts:
Taxes
Federal Receipts
Total Receipts
8,872
16,086
1
24,959
0
186
48,004
48,190
0
0
0
0
8,872
16,272
48,005
73,149
19,633
44,550
64,183
6,883
3,731
2,271
3
32,521
697
837
333
0
46,417
0
0
0
0
0
7,580
4,568
2,604
3
78,938
8,449
(623)
7,826
0
(1,773)
(1,773)
(343)
343
0
8,106
(2,053)
6,053
264
264
2,779
2,782
Disbursements:
Personal Service
NonPersonal Service
Capital Projects
Total Disbursements
T-31
CASH FINANCIAL PLAN

FY 2014 and FY 2015
FY 2014
Results
FY 2015
First Quarter
Annual
$ Change
Annual
% Change
2,373
2,364
(9)
0.4%
Receipts:
Taxes
Federal Receipts
Total receipts
8,175
16,776
41,405
66,356
8,339
16,459
43,654
68,452
164
(317)
2,249
2,096
2.0%
1.9%
5.4%
3.2%
56,391
58,251
1,860
3.3%
7,394
5,021
2,381
0
3
71,190
7,367
4,822
2,443
0
0
72,883
(27)
(199)
62
0
(3)
1,693
0.4%
4.0%
2.6%
100.0%
2.4%
7,644
(2,988)
4,656
7,846
(3,422)
4,424
202
(434)
(232)
2.6%
14.5%
5.0%
(178)
(7)
171
96.1%
162
7.4%
Disbursements:
Personal Service
NonPersonal Service
Debt Service
Capital Projects
Total Disbursements
2,195
2,357
T-32
CASH RECEIPTS
FY 2015
Projected
FY 2016
Projected
FY 2017
Projected
FY 2018
Projected
Personal Income Tax
3,429
3,478
3,574
3,616

Sales and Use Tax
Motor Fuel Tax
Auto Rental Tax
Taxicab Surcharge
2,071
854
970
102
45
100
2,067
894
923
102
47
101
2,059
927
880
103
48
101
2,051
956
842
101
51
101
Business Taxes
Insurance Taxes
Bank Tax
1,573
473
171
159
263
507
1,625
763
175
170
28
489
1,676
802
181
175
30
488
1,727
844
185
182
28
488
Payroll Tax
1,266
1,332
1,403
1,478
Total Taxes
8,339
8,502
8,712
8,872
HCRA
State University Income
Lottery
Medicaid
Industry Assessments
Motor Vehicle Fees
All Other
16,459
4,520
4,386
3,325
788
807
411
2,222
16,279
4,681
4,475
3,393
788
814
411
1,717
16,216
4,787
4,617
3,293
788
814
411
1,506
16,272
4,816
4,680
3,252
788
0
411
2,325
Federal Receipts
43,654
44,776
46,569
48,005
Total
68,452
69,557
71,497
73,149
T-33
CASH RECEIPTS
FY 2014 and FY 2015
FY 2014
Results
FY 2015
First Quarter
Annual
$ Change
Annual
% Change
Personal Income Tax
3,357
3,429
72
2.1%

Sales and Use Tax
Motor Fuel Tax
Auto Rental Tax
Taxicab Surcharge
2,056
802
1,027
99
43
85
2,071
854
970
102
45
100
15
52
(57)
3
2
15
0.7%
6.5%
5.6%
3.0%
4.7%
17.6%
Business Taxes
Insurance Taxes
Bank Tax
1,558
567
169
146
162
514
1,573
473
171
159
263
507
15
(94)
2
13
101
(7)
1.0%
16.6%
1.2%
8.9%
62.3%
1.4%
Payroll Tax
1,204
1,266
62
5.1%
Total Taxes
8,175
8,339
164
2.0%
HCRA
Lottery
Medicaid
Industry Assessments
Motor Vehicle Fees
All Other
16,776
4,293
4,428
3,303
790
786
485
2,691
16,459
4,520
4,386
3,325
788
807
411
2,222
(317)
227
(42)
22
(2)
21
(74)
(469)
1.9%
5.3%
0.9%
0.7%
0.3%
2.7%
15.3%
17.4%
Federal Receipts
41,405
43,654
2,249
5.4%
Total
66,356
68,452
2,096
3.2%
T-34
CASH FINANCIAL PLAN

CAPITAL PROJECTS FUNDS
FY 2014
Transfer
Eliminations
State
Federal
(293)
(192)
(485)
Receipts:
Taxes
Federal Receipts
Total Receipts
1,355
3,537
5
4,897
0
2
2,308
2,310
0
0
0
0
1,355
3,539
2,313
7,207
Disbursements:
Capital Projects
Total Disbursements
1,270
4,454
5,724
972
1,055
2,027
0
0
0
2,242
5,509
7,751

2,117
(1,417)
0
700
0
(300)
0
(300)
(300)
300
0
0
1,817
(1,417)
0
400

(127)
(17)
(144)
(420)
(209)
(629)
Total
T-35
CASH FINANCIAL PLAN

FY 2015
Transfer
Eliminations
State
Federal
(420)
(209)
(629)
Receipts:
Taxes
Federal Receipts
Total Receipts
1,362
5,208
5
6,575
0
0
2,057
2,057
0
0
0
0
1,362
5,208
2,062
8,632
Disbursements:
Capital Projects
Total Disbursements
1,782
4,979
6,761
692
1,012
1,704
0
0
0
2,474
5,991
8,465

1,514
(1,498)
306
322
0
(407)
0
(407)
(396)
396
0
0
1,118
(1,509)
306
(85)

136
(54)
82
(284)
(263)
(547)
Total
T-36
CASH FINANCIAL PLAN

FY 2016
Transfer
Eliminations
State
Federal
(284)
(263)
(547)
Receipts:
Taxes
Federal Receipts
Total Receipts
1,349
5,470
5
6,824
0
0
1,680
1,680
0
0
0
0
1,349
5,470
1,685
8,504
Disbursements:
Capital Projects
Total Disbursements
1,984
6,418
8,402
651
697
1,348
0
0
0
2,635
7,115
9,750

1,848
(1,497)
1,120
1,471
0
(315)
0
(315)
(303)
303
0
0
1,545
(1,509)
1,120
1,156

(107)
17
(90)
(391)
(246)
(637)
Total
T-37
CASH FINANCIAL PLAN

FY 2017
Transfer
Eliminations
State
Federal
(391)
(246)
(637)
Receipts:
Taxes
Federal Receipts
Total Receipts
1,345
4,937
5
6,287
0
0
1,636
1,636
0
0
0
0
1,345
4,937
1,641
7,923
Disbursements:
Capital Projects
Total Disbursements
1,583
5,709
7,292
641
657
1,298
0
0
0
2,224
6,366
8,590

2,206
(1,556)
415
1,065
0
(322)
0
(322)
(310)
310
0
0
1,896
(1,568)
415
743
60
16
76
(331)
(230)
(561)

Total
T-38
CASH FINANCIAL PLAN

FY 2018
Transfer
Eliminations
State
Federal
(331)
(230)
(561)
Receipts:
Taxes
Federal Receipts
Total Receipts
1,349
4,257
5
5,611
0
0
1,667
1,667
0
0
0
0
1,349
4,257
1,672
7,278
Disbursements:
Capital Projects
Total Disbursements
1,349
5,467
6,816
641
679
1,320
0
0
0
1,990
6,146
8,136

2,389
(1,606)
392
1,175
0
(330)
0
(330)
(319)
319
0
0
2,070
(1,617)
392
845
(30)
17
(13)
(361)
(213)
(574)

Total
T-39
CASH FINANCIAL PLAN

FY 2014 and FY 2015
FY 2014
Results
FY 2015
First Quarter
Annual
$ Change
Annual
% Change
(485)
(629)
(144)
29.7%
Receipts:
Taxes
Federal Receipts
Total Receipts
1,355
3,539
2,313
7,207
1,362
5,208
2,062
8,632
7
1,669
(251)
1,425
0.5%
47.2%
10.9%
19.8%
Disbursements:
Capital Projects
Total Disbursements
2,242
5,509
7,751
2,474
5,991
8,465
232
482
714
10.3%
8.7%
9.2%

Transfers From Other Funds
1,817
(1,417)
0
400
1,118
(1,509)
306
(85)
(699)
(92)
306
(485)
38.5%
6.5%
121.3%

(144)
82
226
156.9%
(629)
(547)
82
13.0%
T-40
CASH RECEIPTS
FY 2015
Projected
FY 2016
Projected
FY 2017
Projected
FY 2018
Projected

Motor Fuel Tax
Highway Use Tax
Auto Rental Tax
595
385
136
74
604
382
145
77
601
382
139
80
605
380
141
84
Business Taxes
648
15
633
626
15
611
625
15
610
625
15
610
Other Taxes
119
119
119
119
119
119
119
119
Total Taxes
1,362
1,349
1,345
1,349
Authority Bond Proceeds
State Park Fees
Environmental Revenues
Motor Vehicle Fees
All Other
5,208
4,090
90
77
734
217
5,470
4,574
105
77
734
(20)
4,937
4,376
112
77
734
(362)
4,257
4,050
116
77
734
(720)
Federal Receipts
Total
2,062
8,632
1,685
8,504
1,641
7,923
1,672
7,278
FY 2015
First Quarter
Annual
$ Change
Annual
% Change
CASH RECEIPTS
FY 2014 and FY 2015
FY 2014
Results
Motor Fuel Tax
Highway Use Tax
Auto Rental Tax
581
374
136
71
595
385
136
74
14
11
0
3
2.4%
2.9%
0.0%
4.2%
Business Taxes
655
14
641
648
15
633
(7)
1
(8)
1.1%
7.1%
1.2%
Other Taxes
119
119
119
119
0
0
0.0%
0.0%
Total Taxes
1,355
1,362
0.5%
Authority Bond Proceeds
State Park Fees
Environmental Revenues
Motor Vehicle Fees
All Other
3,539
2,552
77
77
785
48
5,208
4,090
90
77
734
217
1,669
1,538
13
0
(51)
169
47.2%
60.3%
16.9%
0.0%
6.5%
352.1%
Federal Receipts
Total
2,313
7,207
2,062
8,632
(251)
1,425
10.9%
19.8%
T-41
CASH DISBURSEMENTSBY FUNCTION

CAPITAL OFFBUDGET SPENDING
FY 2014
Results
FY 2015
Projected
FY 2016
Projected
FY 2017
Projected
FY 2018
Projected
11
2
13
0
0
0
0
0
0
0
0
0
0
0
0
TRANSPORTATION
Transportation, Department of
Functional Total
478
478
0
0
0
0
0
0
0
0
MENTAL HEALTH
Mental Health, Office of
People with Developmental Disabilities, Office for
Alcoholism and Substance Abuse Services, Office of
Functional Total
157
26
9
192
128
40
5
173
123
40
5
168
123
40
5
168
123
40
5
168
59
59
75
75
82
82
0
0
0
0
421
186
607
520
155
675
559
135
694
585
135
720
575
140
715
4
4
5
5
0
0
0
0
0
0
1,353
928
944
888
883
ECONOMIC DEVELOPMENT AND GOVERNMENT OVERSIGHT

Economic Development
Empire State Development Corporation
Functional Total
EDUCATION
Education School Aid
Functional Total
HIGHER EDUCATION
City University of New York
State University of New York
Functional Total
ALL OTHER
Judiciary
Functional Total
TOTAL CAPITAL OFFBUDGET SPENDING
Reflects certain capital spending that is not reported in actual cash spending results, but is reported in the State's GAAP Financial Statements. This spending is
related to programs which are financed directly from bond proceeds that are on deposit at various public authorities rather than from a shortterm loan from
the ShortTerm Investment Pool or cash from the General Fund.
T-42
CASH RECEIPTS
DEBT SERVICE FUNDS
Personal Income Tax

Sales and Use Tax
Other Taxes
Total Taxes
Mental Hygiene Patient Receipts
SUNY Dormitory Fees
Health Patient Receipts
All Other
Federal Receipts
Total
FY 2015
Projected
FY 2016
Projected
FY 2017
Projected
FY 2018
Projected
10,934
11,708
12,506
13,115
6,020
6,020
6,277
6,277
6,510
6,510
6,760
6,760
836
836
901
901
960
960
1,030
1,030
17,790
18,886
19,976
20,905
460
323
0
128
9
433
298
0
128
7
404
300
0
98
6
399
296
0
98
5
73
18,323
73
19,392
73
20,453
73
21,377
Annual
$ Change
Annual
% Change
CASH RECEIPTS
DEBT SERVICE FUNDS
FY 2014 and FY 2015
FY 2014
Results
Personal Income Tax
Sales and Use Tax
Other Taxes
Total Taxes
Mental Hygiene Patient Receipts
SUNY Dormitory Fees
Health Patient Receipts
All Other
Federal Receipts
Total
FY 2015
First Quarter
10,740
10,934
194
1.8%
5,901
5,901
6,020
6,020
119
119
2.0%
2.0%
792
792
836
836
44
44
5.6%
5.6%
17,433
17,790
357
2.0%
699
313
257
120
9
460
323
0
128
9
(239)
10
(257)
8
0
34.2%
3.2%
100.0%
6.7%
0.0%
71
18,203
73
18,323
2
120
2.8%
0.7%
T-43
CASH FINANCIAL PLAN

STATE FUNDS
FY 2014
General
Fund
State Special State Capital

Revenue
Projects
Funds
Funds
Debt
Service
Funds
State
Funds
Total
1,610
2,370
(293)
379
4,066
Receipts:
Taxes
Federal Receipts
Total Receipts
42,727
3,219
0
45,946
8,175
16,603
0
24,778
1,355
3,537
5
4,897
17,433
699
71
18,203
69,690
24,058
76
93,824
39,940
19,466
1,270
60,676
5,563
1,746
4,899
0
0
52,148
6,737
3,781
2,059
0
3
32,046
0
0
0
0
4,454
5,724
0
37
0
6,400
0
6,437
12,300
5,564
6,958
6,400
4,457
96,355
15,922
(9,095)
0
6,827
8,350
(1,132)
0
7,218
2,117
(1,417)
0
700
5,211
(17,122)
0
(11,911)
31,600
(28,766)
0
2,834
625
(50)
(127)
(145)
303
2,235
2,320
(420)
234
4,369
Disbursements:
Personal Service
NonPersonal Service
Debt Service
Capital Projects
Total Disbursements
T-44
CASH FINANCIAL PLAN

STATE FUNDS
FY 2015
General
Fund
Receipts:
Taxes
Federal Receipts
Total Receipts

Revenue
Projects
Funds
Funds
Debt
Service
Funds
State
Funds
Total
2,235
2,489
(420)
65
4,369
42,687
7,710
0
50,397
8,339
16,273
1
24,613
1,362
5,208
5
6,575
17,790
460
73
18,323
70,178
29,651
79
99,908
42,002
19,176
1,782
62,960
5,895
1,962
5,076
0
0
54,935
6,705
3,603
2,134
0
0
31,618
0
0
0
0
4,979
6,761
0
43
0
5,648
0
5,691
12,600
5,608
7,210
5,648
4,979
99,005
16,753
(8,236)
0
8,517
8,231
(1,360)
0
6,871
1,514
(1,498)
306
322
4,467
(17,099)
0
(12,632)
30,965
(28,193)
306
3,078
Excess (Deficiency) of Receipts and Other Financing Sources (Uses)

Over Disbursements
3,979
(134)
136
3,981
6,214
2,355
(284)
65
8,350
Disbursements:
Personal Service
NonPersonal Service
Debt Service
Capital Projects
Total Disbursements
T-45
CASH FINANCIAL PLAN

STATE FUNDS
FY 2016
General
Fund
Receipts:
Taxes
Federal Receipts
Total Receipts
Disbursements:
Personal Service
NonPersonal Service
Debt Service
Capital Projects
Total Disbursements
State Special
Revenue
Funds
State Capital
Projects
Funds
Debt
Service
Funds
State
Funds
Total
45,437
2,980
0
48,417
8,502
16,093
1
24,596
1,349
5,470
5
6,824
18,886
433
73
19,392
74,174
24,976
79
99,229
44,780
19,358
1,984
66,122
5,998
2,010
5,326
0
0
58,114
6,847
3,724
2,191
0
1
32,121
0
0
0
0
6,418
8,402
0
43
0
5,908
0
5,951
12,845
5,777
7,517
5,908
6,419
104,588
16,941
(9,087)
0
7,854
8,248
(748)
0
7,500
1,848
(1,497)
1,120
1,471
4,104
(17,514)
0
(13,410)
31,141
(28,846)
1,120
3,415
(11)
(11)
2,097
243
T-46
CASH FINANCIAL PLAN

STATE FUNDS
FY 2017
General
Fund
Receipts:
Taxes
Federal Receipts
Total Receipts
Disbursements:
Personal Service
NonPersonal Service
Debt Service
Capital Projects
Total Disbursements

Debt
Service
Funds
State
Funds
Total
47,747
2,790
0
50,537
8,712
16,030
1
24,743
1,345
4,937
5
6,287
19,976
404
73
20,453
77,780
24,161
79
102,020
47,004
19,342
1,583
67,929
5,964
2,004
5,474
0
0
60,446
6,858
3,748
2,237
0
3
32,188
0
0
0
0
5,709
7,292
0
43
0
6,682
0
6,725
12,822
5,795
7,711
6,682
5,712
106,651
17,704
(10,100)
0
7,604
8,332
(702)
0
7,630
2,206
(1,556)
415
1,065
4,454
(18,139)
0
(13,685)
32,696
(30,497)
415
2,614
(12)
(12)
3,388
1,071

Revenue
Projects
Funds
Funds
T-47
CASH FINANCIAL PLAN

STATE FUNDS
FY 2018
General
Fund
Receipts:
Taxes
Federal Receipts
Total Receipts
Disbursements:
Personal Service
NonPersonal Service
Debt Service
Capital Projects
Total Disbursements
Debt
Service
Funds
State
Funds
Total
49,845
2,215
0
52,060
8,872
16,086
1
24,959
1,349
4,257
5
5,611
20,905
399
73
21,377
80,971
22,957
79
104,007
49,606
19,633
1,349
70,588
5,986
2,053
5,587
0
0
63,232
6,883
3,731
2,271
0
3
32,521
0
0
0
0
5,467
6,816
0
43
0
7,011
0
7,054
12,869
5,827
7,858
7,011
5,470
109,623
18,385
(10,686)
0
7,699
8,449
(623)
0
7,826
2,389
(1,606)
392
1,175
4,417
(18,679)
0
(14,262)
33,640
(31,594)
392
2,438
(11)
(11)
4,917
1,433

Revenue
Projects
Funds
Funds
T-48
CASH FINANCIAL PLAN

STATE FUNDS
FY 2014 and FY 2015
FY 2014
Results
FY 2015
First Quarter
Annual
$ Change
Annual
% Change
4,066
4,369
303
7.5%
Receipts:
Taxes
Federal Receipts
Total Receipts
69,690
24,058
76
93,824
70,178
29,651
79
99,908
488
5,593
3
6,084
0.7%
23.2%
3.9%
6.5%
60,676
62,960
2,284
3.8%
12,300
5,564
6,958
6,400
4,457
96,355
12,600
5,608
7,210
5,648
4,979
99,005
300
44
252
(752)
522
2,650
2.4%
0.8%
3.6%
11.8%
11.7%
2.8%
31,600
(28,766)
0
2,834
30,965
(28,193)
306
3,078
(635)
573
306
244
2.0%
2.0%
8.6%
303
3,981
3,678
1213.9%
Disbursements:
Personal Service
NonPersonal Service
Debt Service
Capital Projects
Total Disbursements
Excess (Deficiency) of Receipts and Other Financing Sources (Uses) Over
Disbursements
T-49
T-50
5,533
CLOSING BALANCE
401
9
169
210
146
935
Debt Service
Capital Projects
State Share Medicaid
SUNY Operations
Other Purposes
Total Transfers to Other Funds
3,298
504
3,537
447
83
530
Personal Service
NonPersonal Service
Total Departmental Operations
Excess/ (Deficiency) of Receipts over Disbursements
282
13
20
1,100
1
5
27
98
0
0
22
1,568
TOTAL DISBURSEMENTS
6,835
DISBURSEMENTS:
School Aid
Higher Education
All Other Education
Medicaid DOH
Public Health
Mental Hygiene
Children and Families
Temporary & Disability Assistance
Transportation
Unrestricted Aid
All Other
Total Local Assistance Grants
4,548
(985)
6,158
(152)
31
42
210
328
459
647
529
147
676
2,679
14
326
1,057
75
2
96
105
24
11
(13)
4,376
5,174
355
87
220
73
66
801
1,338
212
208
57
90
1,905
TOTAL RECEIPTS

Tax in Excess of LGAC
Sales Tax Bond Fund
All Other
Total Transfers from Other Funds
0
5
0
57
21
12
1,721
1,816
0
1,576
507
353
121
2,557
5,533
May
Results
1
7
0
35
37
7
88
175
1
4,015
506
148
85
4,754
RECEIPTS:
Personal Income Tax
User Taxes and Fees
Business Taxes
Other Taxes
Total Taxes
Abandoned Property
ABC License Fee
Investment Income
Licenses, Fees, etc.
Motor Vehicle Fees
Reimbursements
Other Transactions
Total Miscellaneous Receipts
Federal Receipts
2,235
OPENING BALANCE
2014
April
Results
5,131
583
6,232
(2)
104
67
210
462
841
356
447
146
593
1,834
464
15
897
116
295
74
158
0
390
199
4,442
6,816
1,063
441
293
78
57
1,932
0
5
0
71
6
45
29
156
0
2,759
656
1,243
70
4,728
4,548
June
Results
7,022
1,891
4,047
222
(288)
68
188
24
214
700
607
128
735
90
597
210
1,140
63
2
156
105
0
2
33
2,398
5,938
396
234
226
64
8
928
0
5
1
48
11
4
2,275
2,344
0
1,928
532
104
102
2,666
5,131
July
Projected
6,116
(906)
3,998
(3)
218
155
0
298
668
409
452
134
586
555
143
276
1,009
81
1
65
107
25
2
71
2,335
3,092
256
177
220
78
18
749
4
5
0
50
12
10
12
93
0
1,766
479
(98)
103
2,250
7,022
7,537
1,421
5,146
(99)
350
157
0
443
851
222
450
144
594
1,586
60
281
741
39
333
173
97
0
105
64
3,479
6,567
1,138
299
297
74
113
1,921
50
4
1
70
12
50
162
349
0
2,714
654
826
103
4,297
6,116
August September
Projected Projected
CASHFLOW
GENERAL FUND
FY 2015
(dollars in millions)
6,291
(1,246)
4,590
144
(35)
147
0
158
414
643
531
182
713
936
466
160
902
48
12
76
97
0
8
115
2,820
3,344
402
227
213
65
36
943
20
4
1
54
10
10
35
134
0
1,603
506
56
102
2,267
7,537
October
Projected
5,907
(384)
4,874
0
54
168
159
330
711
458
469
181
650
1,496
41
81
1,069
52
0
76
97
24
3
116
3,055
4,490
167
230
216
59
323
995
140
4
0
70
10
15
1,158
1,397
0
1,465
505
26
102
2,098
6,291
November
Projected
7,343
1,436
5,576
(32)
(119)
158
0
775
782
256
618
169
787
1,662
224
30
754
73
354
229
97
14
188
126
3,751
7,012
1,160
304
291
51
35
1,841
25
4
2
80
10
55
51
227
0
3,334
668
840
102
4,944
5,907
December
Projected
9,397
2,054
3,858
393
36
158
0
24
611
582
461
157
618
425
35
226
959
51
12
126
98
0
2
113
2,047
5,912
1,076
243
229
54
59
1,661
35
5
1
75
9
15
36
176
0
3,316
545
112
102
4,075
7,343
2015
January
Projected
9,781
384
4,044
(19)
61
159
0
236
437
271
456
218
674
487
338
231
1,107
74
88
100
97
10
2
128
2,662
4,428
474
3
191
58
228
954
85
4
0
65
9
25
19
207
0
2,670
450
45
102
3,267
9,397
February
Projected
6,214
(3,567)
11,111
228
509
190
0
386
1,313
28
428
273
701
6,424
489
278
881
78
206
343
76
1
66
227
9,069
7,542
1,213
158
290
50
412
2,123
295
4
4
82
8
51
192
636
(1)
2,226
618
1,836
104
4,784
9,781
March
Projected
Total
6,214
3,979
63,171
1,081
930
1,638
977
3,610
8,236
5,076
5,895
1,962
7,857
18,456
2,884
2,134
11,616
751
1,310
1,541
1,232
98
779
1,201
42,002
67,150
9,038
2,615
2,894
761
1,445
16,753
655
56
10
757
155
299
5,778
7,710
0
29,372
6,626
5,491
1,198
42,687
2,235
T-51
1,004
355
1,359
Personal Service
NonPersonal Service
4,248
9,037
8,094
(943)
1,534
(1,347)
0
187
3,162
(2,997)
0
165
CLOSING BALANCE
8,181
836
217
0
1,136
395
1,531
2,679
14
326
0
1,583
153
55
97
105
566
11
8
5,597
7,052
0
5
376
0
57
254
21
53
12
255
2,047
3,080
0
2,101
1,117
464
290
3,972
9,037
May
Results
4,300
TOTAL DISBURSEMENTS
OTHER FINANCING SOURCES (uses):
Transfers from other funds
Transfers to other funds
Bond and note proceeds
NET OTHER FINANCING SOURCES/ (USES)
679
173
0
282
13
20
0
1,373
29
53
27
98
155
0
39
2,089
DISBURSEMENTS:
School Aid
Higher Education
All Other Education
STAR
Medicaid DOH
Public Health
Mental Hygiene
Transportation
Unrestricted Aid
All Other

Debt Service
Capital Projects
8,383
TOTAL RECEIPTS
1
7
333
0
35
312
72
68
7
265
268
1,368
1
5,353
1,156
218
287
7,014
RECEIPTS:
Personal Income Tax
User Taxes and Fees
Business Taxes
Other Taxes
Total Taxes
Abandoned Property
ABC License Fee
HCRA
Investment Income
Lottery
Medicaid
Motor Vehicle Fees
Reimbursements
Other Transactions
Federal Receipts
4,789
OPENING BALANCE
2014
April
Results
8,740
646
2,890
(2,843)
0
47
8,238
468
291
0
953
478
1,431
2,145
464
17
424
1,178
152
486
74
158
338
390
222
6,048
8,837
0
5
359
0
71
243
20
52
45
259
387
1,441
0
4,244
1,439
1,485
228
7,396
8,094
June
Results
10,852
2,112
1,745
(1,268)
0
477
6,240
729
78
0
1,274
373
1,647
90
597
211
0
1,659
228
110
156
105
355
2
273
3,786
7,875
0
5
407
1
48
299
76
45
4
261
2,536
3,682
0
2,571
1,192
156
274
4,193
8,740
July
Projected
10,433
(419)
1,605
(1,576)
0
29
5,820
576
326
0
958
497
1,455
555
143
277
0
1,375
240
69
65
107
498
2
132
3,463
5,372
4
5
418
0
50
262
104
44
10
462
330
1,689
2
2,355
1,094
(42)
274
3,681
10,852
August
Projected
9,639
(794)
3,041
(2,870)
0
171
9,631
474
825
0
961
456
1,417
3,639
60
282
203
1,240
101
526
173
97
406
105
83
6,915
8,666
50
4
368
1
70
262
101
43
50
546
501
1,996
35
3,890
1,446
1,039
260
6,635
10,433
September
Projected
CASHFLOW
STATE OPERATING FUNDS
FY 2015
8,839
(800)
1,889
(1,514)
0
375
6,401
745
87
0
1,115
487
1,602
1,078
466
161
8
1,403
86
163
76
97
364
8
57
3,967
5,226
20
4
403
1
54
316
76
50
10
359
250
1,543
0
2,148
1,149
107
279
3,683
9,639
8,899
60
2,078
(1,836)
0
242
6,586
627
151
0
989
472
1,461
1,638
41
83
33
1,569
92
61
76
97
596
3
58
4,347
6,404
140
4
369
0
70
251
61
45
15
221
1,789
2,965
0
1,997
1,114
72
256
3,439
8,839
9,558
659
3,190
(2,805)
0
385
8,589
627
622
0
1,301
482
1,783
1,804
224
31
145
1,195
158
621
229
97
813
188
52
5,557
8,863
25
4
372
2
80
314
76
41
55
239
228
1,436
0
4,639
1,474
1,058
256
7,427
8,899
October November December

13,271
3,713
2,716
(2,422)
0
294
7,731
661
78
0
976
455
1,431
567
35
227
2,606
1,419
109
142
127
98
172
2
57
5,561
11,150
35
5
370
1
75
252
61
40
15
461
219
1,534
0
7,896
1,218
172
330
9,616
9,558
2015
January
Projected
14,086
815
1,730
(1,511)
0
219
6,078
483
556
0
974
518
1,492
629
338
232
0
1,527
134
156
101
97
277
2
54
3,547
6,674
85
4
367
0
65
252
60
41
25
664
165
1,728
2
3,560
990
92
302
4,944
13,271
February
Projected
8,634
(5,452)
3,871
(3,706)
0
165
14,449
305
2,244
0
959
640
1,599
6,566
521
280
10
1,211
266
482
344
76
277
66
202
10,301
8,831
295
4
378
4
82
308
60
44
51
394
361
1,981
34
2,981
1,328
2,243
264
6,816
14,086
March
Projected
8,634
3,845
29,451
(26,695)
0
2,756
92,244
7,210
5,648
0
12,600
5,608
18,208
21,672
2,916
2,147
3,429
16,732
1,748
2,924
1,545
1,232
4,817
779
1,237
61,178
93,333
655
56
4,520
10
757
3,325
788
566
299
4,386
9,081
24,443
74
0
43,735
14,717
7,064
3,300
68,816
4,789
Total
T-52
7,576
3,541
CLOSING BALANCE
3,197
(3,259)
0
(62)

296
Capital Projects
8,075
173
TOTAL DISBURSEMENTS
688
Debt Service
1,053
444
1,497
Personal Service
NonPersonal Service
573
13
175
0
3,624
154
76
186
284
156
0
180
5,421
11,680
DISBURSEMENTS:
School Aid
Higher Education
All Other Education
STAR
Medicaid DOH
Public Health
Mental Hygiene
Transportation
Unrestricted Aid
All Other
TOTAL RECEIPTS
1
7
333
0
35
312
72
68
7
265
484
1,584
2,979
5,353
1,204
273
287
7,117
RECEIPTS:
Personal Income Tax
User Taxes and Fees
Business Taxes
Other Taxes
Total Taxes
Abandoned Property
ABC License Fee
HCRA
Investment Income
Lottery
Medicaid
Motor Vehicle Fees
Reimbursements
Other Transactions
Federal Receipts
4,035
OPENING BALANCE
2014
April
Results
7,114
(462)
1,706
(1,708)
0
(2)
11,753
339
217
843
1,180
459
1,639
2,963
14
493
0
3,708
271
64
103
346
569
11
173
8,715
11,297
0
5
376
0
57
254
21
53
12
255
2,225
3,258
3,969
2,101
1,164
515
290
4,070
7,576
May
Results
7,739
625
3,021
(3,026)
0
(5)
12,610
523
291
519
1,003
532
1,535
2,383
464
124
424
3,760
269
493
108
577
343
390
407
9,742
13,239
0
5
359
0
71
243
20
52
45
259
627
1,681
4,030
4,244
1,496
1,548
240
7,528
7,114
June
Results
9,892
2,153
1,461
(1,470)
0
(9)
9,902
477
78
736
1,348
468
1,816
210
597
295
0
3,833
315
127
244
370
358
2
444
6,795
12,064
0
5
407
1
48
299
76
45
4
261
3,190
4,336
3,421
2,571
1,241
209
286
4,307
7,739
July
Projected
9,591
(301)
1,831
(1,849)
0
(18)
10,025
404
326
590
1,007
594
1,601
768
143
369
0
3,643
462
81
251
372
501
2
512
7,104
9,742
4
5
418
0
50
262
104
44
10
462
468
1,827
4,119
2,355
1,140
15
286
3,796
9,892
August
Projected
8,562
(1,029)
3,396
(3,390)
0
6
14,243
431
825
532
1,010
625
1,635
3,852
60
374
203
3,815
202
535
258
366
409
105
641
10,820
13,208
50
4
368
1
70
262
101
43
50
546
661
2,156
4,277
3,890
1,514
1,099
272
6,775
9,591
September
Projected
7,869
(693)
1,859
(1,866)
0
(7)
10,273
650
87
753
1,165
600
1,765
1,291
466
198
8
3,499
192
177
119
388
367
8
305
7,018
9,587
20
4
403
1
54
316
76
50
10
359
815
2,108
3,687
2,148
1,195
158
291
3,792
8,562
October
Projected
CASHFLOW
FY 2015
7,945
76
2,136
(2,114)
0
22
10,371
369
151
642
1,039
567
1,606
1,851
41
120
33
3,701
191
72
174
397
599
3
421
7,603
10,425
140
4
369
0
70
251
61
45
15
221
1,987
3,163
3,719
1,997
1,155
123
268
3,543
7,869
November
Projected
8,558
613
3,072
(3,076)
0
(4)
13,150
589
622
685
1,374
577
1,951
2,017
224
68
145
3,624
263
633
332
397
816
188
596
9,303
13,767
25
4
372
2
80
314
76
41
55
239
1,101
2,309
3,900
4,639
1,537
1,114
268
7,558
7,945
December
Projected
12,243
3,685
2,753
(2,756)
0
(3)
11,100
376
78
671
1,026
557
1,583
780
36
264
2,606
3,207
200
156
180
398
175
2
388
8,392
14,788
35
5
370
1
75
252
61
40
15
461
437
1,752
3,322
7,896
1,256
220
342
9,714
8,558
2015
January
Projected
13,066
823
1,792
(1,802)
0
(10)
9,970
364
556
497
1,023
628
1,651
841
339
269
0
3,880
223
170
115
397
279
2
387
6,902
10,803
85
4
367
0
65
252
60
41
25
664
369
1,932
3,826
3,560
1,030
141
314
5,045
12,243
February
Projected
8,089
(4,977)
4,741
(4,731)
306
316
20,502
1,173
2,244
363
1,034
776
1,810
6,777
527
316
10
3,943
417
485
441
382
279
66
1,269
14,912
15,204
295
4
378
4
82
308
60
44
51
394
2,111
3,731
4,540
2,981
1,380
2,297
275
6,933
13,066
March
Projected
(781)
781
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Intra-Fund
Transfer
Eliminations
8,089
4,054
30,184
(30,266)
306
224
141,974
5,991
5,648
7,519
13,262
6,827
20,089
24,306
2,924
3,065
3,429
44,237
3,159
3,069
2,511
4,674
4,851
779
5,723
102,727
145,804
655
56
4,520
10
757
3,325
788
566
299
4,386
14,475
29,837
45,789
43,735
15,312
7,712
3,419
70,178
4,035
Total
T-53
184
2,173
(191)
CLOSING BALANCE
519
305
2,708
535
743
(224)
604
(299)

5,451
4,935
196
651
311
962
284
0
167
0
2,651
196
62
7
241
545
0
140
4,293
5,467
3,840
376
255
254
21
32
328
1,266
0
154
111
96
361
2,173
May
Results
TOTAL DISBURSEMENTS
606
360
966
Personal Service
NonPersonal Service
Capital Projects
291
0
155
0
2,524
153
71
159
186
156
0
90
3,785
DISBURSEMENTS:
School Aid
Higher Education
All Other Education
STAR
Medicaid DOH
Public Health
Mental Hygiene
Transportation
Unrestricted Aid
All Other
2,866
4,442
Federal Receipts
TOTAL RECEIPTS
333
265
312
72
31
146
1,159
0
218
70
129
417
2,364
HCRA
Lottery
Medicaid
Motor Vehicle Fees
Other Transactions
RECEIPTS:
Personal Income Tax
User Taxes and Fees
Business Taxes
Other Taxes
Total Taxes
OPENING BALANCE
2014
April
Results
3,186
478
627
807
(180)
6,259
163
556
384
940
549
0
109
424
2,863
153
198
34
419
343
0
64
5,156
6,108
3,921
359
259
243
20
46
333
1,260
424
181
242
80
927
2,708
June
Results
2,959
(227)
283
420
(137)
5,385
36
741
340
1,081
120
0
85
0
2,693
252
125
88
265
358
0
282
4,268
4,875
3,240
407
261
299
76
34
213
1,290
0
192
52
101
345
3,186
July
Projected
3,338
379
383
596
(213)
5,759
181
555
447
1,002
213
0
93
0
2,634
381
80
186
265
476
0
248
4,576
5,755
3,894
418
462
262
104
32
283
1,561
0
158
56
86
300
2,959
August
Projected
1,741
(1,597)
438
764
(326)
8,344
310
560
477
1,037
2,266
0
93
203
3,074
163
202
85
269
409
0
233
6,997
6,309
4,017
368
546
262
101
31
300
1,608
203
191
213
77
684
3,338
September
Projected
CASHFLOW
FY 2015
1,939
198
244
554
(310)
5,235
110
634
418
1,052
355
0
38
8
2,597
144
165
43
291
367
0
65
4,073
5,189
3,464
403
359
316
76
40
179
1,373
8
188
51
105
352
1,741
October
Projected
2,039
100
319
818
(499)
5,571
184
570
383
953
355
0
39
33
2,632
139
72
98
300
575
0
191
4,434
5,352
3,497
369
221
251
61
35
602
1,539
33
149
46
88
316
1,939
November
Projected
1,643
(396)
839
1,093
(254)
6,785
429
756
406
1,162
355
0
38
145
2,870
190
279
103
300
802
0
112
5,194
5,550
3,718
372
239
314
76
31
146
1,178
145
195
218
96
654
2,039
December
Projected
1,964
321
95
406
(311)
7,286
89
565
400
965
355
1
38
2,606
2,248
149
144
54
300
175
0
162
6,232
7,512
3,165
370
461
252
61
31
151
1,326
2,606
187
60
168
3,021
1,643
2015
January
Projected
2,276
312
164
582
(418)
5,321
226
567
406
973
354
1
38
0
2,773
149
82
15
300
269
0
141
4,122
5,469
3,667
367
664
252
60
32
116
1,491
0
128
47
136
311
1,964
February
Projected
2,357
81
208
844
(636)
6,552
335
606
490
1,096
353
38
38
10
3,062
339
279
98
306
278
0
320
5,121
6,424
4,365
378
394
308
60
36
232
1,408
10
130
407
104
651
2,276
March
Projected
(385)
385
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Intra-Fund
Transfer
Eliminations
2,357
(7)
4,424
7,846
(3,422)
72,883
2,443
7,367
4,822
12,189
5,850
40
931
3,429
32,621
2,408
1,759
970
3,442
4,753
0
2,048
58,251
68,452
43,654
4,520
4,386
3,325
788
411
3,029
16,459
3,429
2,071
1,573
1,266
8,339
2,364
Total
T-54
175
528

3,017
604
(115)
489

CLOSING BALANCE
1,524
TOTAL DISBURSEMENTS
557
271
828
Personal Service
NonPersonal Service
Capital Projects
0
0
0
0
273
28
48
0
0
155
0
17
521
1,564
333
265
312
72
31
134
1,147
0
218
70
129
417
2,489
DISBURSEMENTS:
School Aid
Higher Education
All Other Education
STAR
Medicaid DOH
Public Health
Mental Hygiene
Transportation
Unrestricted Aid
All Other
TOTAL RECEIPTS
Federal Receipts
HCRA
Lottery
Medicaid
Motor Vehicle Fees
Other Transactions
RECEIPTS:
Personal Income Tax
User Taxes and Fees
Business Taxes
Other Taxes
Total Taxes
OPENING BALANCE
2014
April
Results
3,038
21
743
(46)
697
2,264
189
607
247
854
0
0
0
0
526
78
53
1
0
542
0
21
1,221
1,587
376
255
254
21
32
288
1,226
0
154
111
96
361
3,017
May
Results
3,386
348
807
(82)
725
2,554
112
506
330
836
311
0
2
424
281
36
191
0
0
338
0
23
1,606
2,177
359
259
243
20
46
323
1,250
424
181
242
80
927
3,038
June
Results
3,094
(292)
420
(15)
405
2,329
29
667
245
912
0
0
1
0
519
165
108
0
0
355
0
240
1,388
1,632
407
261
299
76
34
210
1,287
0
192
52
101
345
3,386
July
Projected
3,373
279
596
(24)
572
2,151
167
506
350
856
0
0
1
0
366
159
68
0
0
473
0
61
1,128
1,858
418
462
262
104
32
280
1,558
0
158
56
86
300
3,094
August
Projected
1,861
(1,512)
764
(58)
706
4,507
252
511
308
819
2,053
0
1
203
499
62
193
0
0
406
0
19
3,436
2,289
368
546
262
101
31
297
1,605
203
191
213
77
684
3,373
September
Projected
CASHFLOW
SPECIAL REVENUE STATE FUNDS
FY 2015
1,960
99
554
(39)
515
2,138
102
584
305
889
142
0
1
8
501
38
151
0
0
364
0
(58)
1,147
1,722
403
359
316
76
40
176
1,370
8
188
51
105
352
1,861
October
Projected
2,060
100
818
(301)
517
2,269
169
520
288
808
142
0
2
33
500
40
61
0
0
572
0
(58)
1,292
1,852
369
221
251
61
35
599
1,536
33
149
46
88
316
1,960
November
Projected
1,747
(313)
1,093
(64)
1,029
3,171
371
683
311
994
142
0
1
145
441
85
267
0
0
799
0
(74)
1,806
1,829
372
239
314
76
31
143
1,175
145
195
218
96
654
2,060
December
Projected
2,034
287
406
(57)
349
4,406
79
515
298
813
142
0
1
2,606
460
58
130
1
0
172
0
(56)
3,514
4,344
370
461
252
61
31
148
1,323
2,606
187
60
168
3,021
1,747
2015
January
Projected
2,344
310
582
(161)
421
1,911
212
518
296
814
142
0
1
0
420
60
68
1
0
267
0
(74)
885
1,800
367
664
252
60
32
114
1,489
0
128
47
136
311
2,034
February
Projected
2,355
11
844
(398)
446
2,394
277
531
354
885
142
32
2
10
330
188
276
1
0
276
0
(25)
1,232
1,959
378
394
308
60
36
131
1,307
10
130
407
104
651
2,344
March
Projected
2,355
(134)
8,231
(1,360)
6,871
31,618
2,134
6,705
3,603
10,308
3,216
32
13
3,429
5,116
997
1,614
4
0
4,719
0
36
19,176
24,613
4,520
4,386
3,325
788
411
2,843
16,273
3,429
2,071
1,573
1,266
8,339
2,489
Total
T-55
49
89
138
Personal Service
NonPersonal Service
3,411
0
(184)
(184)
(718)
(843)
TOTAL DISBURSEMENTS

CLOSING BALANCE
291
0
155
0
2,251
125
23
159
186
1
0
73
3,264
DISBURSEMENTS:
School Aid
Higher Education
All Other Education
STAR
Medicaid DOH
Public Heatlh
Mental Hygiene
Transportation
Unrestricted Aid
All Other
2,878
TOTAL RECEIPTS
Capital Projects
12
2,866
RECEIPTS:
Federal Receipts
(125)
OPENING BALANCE
2014
April
Results
(329)
514
(178)
0
(178)
3,187
44
64
108
284
0
167
0
2,125
118
9
6
241
3
0
119
3,072
3,880
40
3,840
(843)
May
Results
(199)
130
(98)
0
(98)
3,705
51
50
54
104
238
0
107
0
2,582
117
7
34
419
5
0
41
3,550
3,931
10
3,921
(329)
June
Results
(134)
65
(122)
0
(122)
3,056
74
95
169
120
0
84
0
2,174
87
17
88
265
3
0
42
2,880
3,243
3
3,240
(199)
July
Projected
(34)
100
(189)
0
(189)
3,608
14
49
97
146
213
0
92
0
2,268
222
12
186
265
3
0
187
3,448
3,897
3
3,894
(134)
August
Projected
(119)
(85)
(268)
0
(268)
3,837
58
49
169
218
213
0
92
0
2,575
101
9
85
269
3
0
214
3,561
4,020
3
4,017
(34)
September
Projected
(20)
99
(271)
0
(271)
3,097
50
113
163
213
0
37
0
2,096
106
14
43
291
3
0
123
2,926
3,467
3
3,464
(119)
October
Projected
CASHFLOW
SPECIAL REVENUE FEDERAL FUNDS
FY 2015
(20)
(198)
0
(198)
3,302
15
50
95
145
213
0
37
0
2,132
99
11
98
300
3
0
249
3,142
3,500
3
3,497
(20)
November
Projected
(103)
(83)
(190)
0
(190)
3,614
58
73
95
168
213
0
37
0
2,429
105
12
103
300
3
0
186
3,388
3,721
3
3,718
(20)
December
Projected
(69)
34
(254)
0
(254)
2,880
10
50
102
152
213
1
37
0
1,788
91
14
53
300
3
0
218
2,718
3,168
3
3,165
(103)
2015
January
Projected
(67)
(257)
0
(257)
3,410
14
49
110
159
212
1
37
0
2,353
89
14
14
300
2
0
215
3,237
3,669
2
3,667
(69)
February
Projected
69
(238)
0
(238)
4,158
58
75
136
211
212
6
37
0
2,732
151
3
97
306
2
0
343
3,889
4,465
101
4,364
(67)
March
Projected
127
(2,447)
0
(2,447)
41,265
309
662
1,219
1,881
2,635
8
919
0
27,505
1,411
145
966
3,442
34
0
2,010
39,075
43,839
186
43,653
(125)
Total
T-56
422
487
CLOSING BALANCE
653
(1,947)
(1,294)
1
173
174
DISBURSEMENTS:
Departmental Operations
Debt Service
TOTAL DISBURSEMENTS

1,338
432
73
1,843
46
0
1,889
65
RECEIPTS:
Personal Income Tax
User Taxes and Fees
Other Taxes
Total Taxes
Federal Receipts
TOTAL RECEIPTS
OPENING BALANCE
2014
April
Results
508
21
(10)
(842)
(852)
1
217
218
525
456
73
1,054
38
0
1,092
487
May
Results
223
(285)
151
(1,920)
(1,769)
2
291
293
1,061
602
78
1,741
35
0
1,776
508
June
Results
736
513
397
(1,039)
(642)
0
78
78
643
468
71
1,182
51
0
1,233
223
July
Projected
944
208
260
(884)
(624)
13
326
339
589
457
85
1,131
38
2
1,171
736
August
Projected
241
(703)
356
(1,961)
(1,605)
4
825
829
973
601
80
1,654
42
35
1,731
944
September
Projected
CASHFLOW
DEBT SERVICE FUNDS
FY 2015
588
347
392
(1,061)
(669)
0
87
87
537
455
72
1,064
39
0
1,103
241
October
Projected
932
344
265
(824)
(559)
3
151
154
499
460
66
1,025
32
0
1,057
588
November
Projected
468
(464)
256
(1,959)
(1,703)
2
622
624
1,160
611
58
1,829
34
0
1,863
932
December
Projected
1,840
1,372
649
(1,754)
(1,105)
0
78
78
1,974
486
60
2,520
35
0
2,555
468
2015
January
Projected
1,961
121
194
(913)
(719)
4
556
560
890
412
64
1,366
32
2
1,400
1,840
February
Projected
65
(1,896)
904
(1,995)
(1,091)
13
2,244
2,257
745
580
56
1,381
38
34
1,453
1,961
March
Projected
65
4,467
(17,099)
(12,632)
43
5,648
5,691
10,934
6,020
836
17,790
460
73
18,323
65
Total
T-57
12

(617)
35
(78)
0
(43)

CLOSING BALANCE
364
TOTAL DISBURSEMENTS
27
15
195
1
6
16
21
15
296
68
68
DISBURSEMENTS:
Parks & the Environment
Transportation
Health & Social Welfare
Mental Hygiene
Public Protection
Education
All Other
Total Capital Projects
419
TOTAL RECEIPTS
204
112
48
55
0
103
RECEIPTS:
User Taxes and Fees
Business Taxes
Other Taxes
Total Taxes
Federal Receipts
(629)
OPENING BALANCE
2014
April
Results
(650)
(33)
172
(183)
0
(11)
385
12
25
218
1
16
18
40
9
339
46
46
365
138
129
47
51
0
98
(617)
May
Results
(801)
(151)
131
(85)
0
46
667
15
27
371
2
12
22
54
20
523
144
144
471
230
109
57
63
12
132
(650)
June
Results
(825)
(24)
(284)
(80)
0
(364)
606
30
27
273
3
17
21
88
18
477
129
129
946
651
181
49
53
12
114
(801)
July
Projected
(807)
18
226
(84)
0
142
597
13
24
184
7
11
26
115
24
404
193
193
473
135
223
46
57
12
115
(825)
August
Projected
(957)
(150)
355
(252)
0
103
775
10
26
215
7
7
25
119
22
431
344
344
522
157
225
68
60
12
140
(807)
September
Projected
CASHFLOW
FY 2015
(949)
(30)
(81)
0
(111)
775
9
26
442
7
6
26
113
21
650
125
125
894
562
223
46
51
12
109
(957)
October
Projected
(933)
16
58
(80)
0
(22)
483
9
24
165
6
11
30
103
21
369
114
114
521
195
222
41
51
12
104
(949)
November
Projected
(896)
37
(118)
(81)
0
(199)
947
20
28
359
8
10
24
112
28
589
358
358
1,183
870
182
63
56
12
131
(933)
December
Projected
(958)
(62)
37
(80)
0
(43)
489
11
28
154
12
9
31
108
23
376
113
113
470
215
157
38
48
12
98
(896)
2015
January
Projected
(952)
62
(34)
0
28
482
12
28
120
9
11
31
123
30
364
118
118
460
202
157
40
49
12
101
(958)
February
Projected
Intra-Fund
(547)
405
870
(787)
306
389
1,895
43
238
497
32
21
141
157
44
1,173
722
722
1,908
1,649
142
52
54
11
117
(952)
(396)
396
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
March
Transfer
Projected Eliminations
(547)
82
1,118
(1,509)
306
(85)
8,465
211
516
3,193
95
137
411
1,153
275
5,991
2,474
2,474
8,632
5,208
2,062
595
648
119
1,362
(629)
Total
T-58
(403)
(350)
53
17
CLOSING BALANCE
172
(79)
0
93
35
(78)
0
(43)
275
247
12
25
140
1
16
17
40
9
260
15
15
236

27
15
134
1
6
15
21
11
230
17
17
307
138
0
47
51
0
98
(403)
May
Results
TOTAL DISBURSEMENTS
Transportation
Mental Hygiene
Public Protection
Education
All Other
DISBURSEMENTS:
TOTAL RECEIPTS
204
0
48
55
0
103
RECEIPTS:
User Taxes and Fees
Business Taxes
Other Taxes
Total Taxes
Federal Receipts
(420)
OPENING BALANCE
2014
April
Results
(424)
(74)
131
(80)
0
51
485
15
27
259
2
12
20
54
18
407
78
78
362
230
0
57
63
12
132
(350)
June
Results
(489)
(65)
(284)
(80)
0
(364)
466
30
26
164
3
17
21
88
13
362
104
104
765
651
0
49
53
12
114
(424)
July
Projected
(534)
(45)
226
(84)
0
142
437
13
22
97
7
11
22
115
22
309
128
128
250
135
0
46
57
12
115
(489)
August
Projected
(747)
(213)
355
(252)
0
103
615
10
24
127
7
7
21
119
20
335
280
280
299
157
2
68
60
12
140
(534)
September
Projected
CASHFLOW
CAPITAL PROJECTS STATE FUNDS
FY 2015
(823)
(76)
(30)
(81)
0
(111)
636
9
25
362
7
6
22
113
19
563
73
73
671
562
0
46
51
12
109
(747)
(889)
(66)
58
(80)
0
(22)
343
9
23
85
6
11
26
103
19
282
61
61
299
195
0
41
51
12
104
(823)
(892)
(3)
(118)
(81)
0
(199)
805
20
26
279
8
10
20
112
26
501
304
304
1,001
870
0
63
56
12
131
(889)
October November December

(981)
(89)
37
(80)
0
(43)
359
11
27
84
12
9
27
108
21
299
60
60
313
215
0
38
48
12
98
(892)
2015
January
Projected
(1,029)
(48)
62
(34)
0
28
379
12
26
72
9
11
26
123
28
307
72
72
303
202
0
40
49
12
101
(981)
February
Projected
(287)
742
870
(489)
306
687
1,714
43
235
460
29
21
136
157
43
1,124
590
590
1,769
1,649
3
52
54
11
117
(1,029)
March
Projected
(284)
136
1,514
(1,498)
306
322
6,761
211
501
2,263
92
137
373
1,153
249
4,979
1,782
1,782
6,575
5,208
5
595
648
119
1,362
(420)
Total
T-59
(215)
(6)
CLOSING BALANCE
0
0
0
0
117
0
0
61
0
0
1
0
4
66
51
51
112
0
112
0
0
0
0
(209)

TOTAL DISBURSEMENTS
Transportation
Mental Hygiene
Public Protection
Education
All Other
DISBURSEMENTS:
TOTAL RECEIPTS
Federal Receipts
RECEIPTS:
User Taxes and Fees
Business Taxes
Other Taxes
Total Taxes
OPENING BALANCE
2014
April
Results
(300)
(85)
0
(104)
0
(104)
110
0
0
78
0
0
1
0
0
79
31
31
129
0
129
0
0
0
0
(215)
May
Results
(377)
(77)
0
(5)
0
(5)
182
0
0
112
0
0
2
0
2
116
66
66
109
0
109
0
0
0
0
(300)
June
Results
(336)
41
0
0
0
0
140
0
1
109
0
0
0
0
5
115
25
25
181
0
181
0
0
0
0
(377)
July
Projected
(273)
63
0
0
0
0
160
0
2
87
0
0
4
0
2
95
65
65
223
0
223
0
0
0
0
(336)
August
Projected
(210)
63
0
0
0
0
160
0
2
88
0
0
4
0
2
96
64
64
223
0
223
0
0
0
0
(273)
September
Projected
(126)
84
0
0
0
0
139
0
1
80
0
0
4
0
2
87
52
52
223
0
223
0
0
0
0
(210)
October
Projected
CASHFLOW
CAPITAL PROJECTS FUNDS FEDERAL FUNDS
FY 2015
(44)
82
0
0
0
0
140
0
1
80
0
0
4
0
2
87
53
53
222
0
222
0
0
0
0
(126)
November
Projected
(4)
40
0
0
0
0
142
0
2
80
0
0
4
0
2
88
54
54
182
0
182
0
0
0
0
(44)
December
Projected
23
27
0
0
0
0
130
0
1
70
0
0
4
0
2
77
53
53
157
0
157
0
0
0
0
(4)
2015
January
Projected
77
54
0
0
0
0
103
0
2
48
0
0
5
0
2
57
46
46
157
0
157
0
0
0
0
23
February
Projected
(263)
(340)
0
(298)
0
(298)
181
0
3
37
3
0
5
0
1
49
132
132
139
0
139
0
0
0
0
77
March
Projected
(263)
(54)
0
(407)
0
(407)
1,704
0
15
930
3
0
38
0
26
1,012
692
692
2,057
0
2,057
0
0
0
0
(209)
Total
T-60
679
173
230
4,547
3,197
(3,075)
0
122
4,265
8,634
TOTAL DISBURSEMENTS

CLOSING BALANCE
282
13
20
0
1,373
29
53
27
98
155
0
56
2,106
1,004
355
1,359
DISBURSEMENTS:
School Aid
Higher Education
All Other Education
STAR
Medicaid DOH
Public Health
Mental Hygiene
Transportation
Unrestricted Aid
All Other
Personal Service
NonPersonal Service

Debt Service
Capital Projects
8,690
TOTAL RECEIPTS
1
7
333
0
35
312
72
68
7
265
472
1,572
1
5,353
1,204
273
287
7,117
RECEIPTS:
Personal Income Tax
User Taxes and Fees
Business Taxes
Other Taxes
Total Taxes
Abandoned Property
ABC License Fee
HCRA
Investment Income
Lottery
Medicaid
Motor Vehicle Fees
Reimbursements
Other Transactions
Federal Receipts
4,369
OPENING BALANCE
2014
April
Results
7,744
1,706
(1,426)
0
280
(890)
8,456
836
217
260
2,679
14
326
0
1,583
153
55
97
105
566
11
23
5,612
1,136
395
1,531
7,288
0
5
376
0
57
254
21
53
12
255
2,185
3,218
0
2,101
1,164
515
290
4,070
8,634
May
Results
8,316
3,021
(2,923)
0
98
572
8,723
468
291
407
2,145
464
17
424
1,178
152
486
74
158
338
390
300
6,126
953
478
1,431
9,199
0
5
359
0
71
243
20
52
45
259
617
1,671
0
4,244
1,496
1,548
240
7,528
7,744
June
Results
10,363
1,461
(1,348)
0
113
2,047
6,706
729
78
362
90
597
211
0
1,659
228
110
156
105
355
2
377
3,890
1,274
373
1,647
8,640
0
5
407
1
48
299
76
45
4
261
3,187
4,333
0
2,571
1,241
209
286
4,307
8,316
July
Projected
9,899
1,831
(1,660)
0
171
(464)
6,257
576
326
309
555
143
277
0
1,375
240
69
65
107
498
2
260
3,591
958
497
1,455
5,622
4
5
418
0
50
262
104
44
10
462
465
1,824
2
2,355
1,140
15
286
3,796
10,363
August
Projected
8,892
3,396
(3,122)
0
274
(1,007)
10,246
474
825
335
3,639
60
282
203
1,240
101
526
173
97
406
105
363
7,195
961
456
1,417
8,965
50
4
368
1
70
262
101
43
50
546
658
2,153
37
3,890
1,514
1,099
272
6,775
9,899
September
Projected
CASHFLOW
STATE FUNDS
FY 2015
8,016
1,859
(1,595)
0
264
(876)
7,037
745
87
563
1,078
466
161
8
1,403
86
163
76
97
364
8
130
4,040
1,115
487
1,602
5,897
20
4
403
1
54
316
76
50
10
359
812
2,105
0
2,148
1,195
158
291
3,792
8,892
October
Projected
8,010
2,136
(1,916)
0
220
(6)
6,929
627
151
282
1,638
41
83
33
1,569
92
61
76
97
596
3
119
4,408
989
472
1,461
6,703
140
4
369
0
70
251
61
45
15
221
1,984
3,160
0
1,997
1,155
123
268
3,543
8,016
November
Projected
8,666
3,072
(2,886)
0
186
656
9,394
627
622
501
1,804
224
31
145
1,195
158
621
229
97
813
188
356
5,861
1,301
482
1,783
9,864
25
4
372
2
80
314
76
41
55
239
1,098
2,306
0
4,639
1,537
1,114
268
7,558
8,010
December
Projected
12,290
2,753
(2,502)
0
251
3,624
8,090
661
78
299
567
35
227
2,606
1,419
109
142
127
98
172
2
117
5,621
976
455
1,431
11,463
35
5
370
1
75
252
61
40
15
461
434
1,749
0
7,896
1,256
220
342
9,714
8,666
2015
January
Projected
13,057
1,792
(1,545)
0
247
767
6,457
483
556
307
629
338
232
0
1,527
134
156
101
97
277
2
126
3,619
974
518
1,492
6,977
85
4
367
0
65
252
60
41
25
664
367
1,930
2
3,560
1,030
141
314
5,045
12,290
February
Projected
8,350
4,741
(4,195)
306
852
(4,707)
16,163
305
2,244
1,124
6,566
521
280
10
1,211
266
482
344
76
277
66
792
10,891
959
640
1,599
10,600
295
4
378
4
82
308
60
44
51
394
2,010
3,630
37
2,981
1,380
2,297
275
6,933
13,057
March
Projected
8,350
30,965
(28,193)
306
3,078
3,981
99,005
7,210
5,648
4,979
21,672
2,916
2,147
3,429
16,732
1,748
2,924
1,545
1,232
4,817
779
3,019
62,960
12,600
5,608
18,208
99,908
655
56
4,520
10
757
3,325
788
566
299
4,386
14,289
29,651
79
0
43,735
15,312
7,712
3,419
70,178
4,369
Total
CASH FINANCIAL PLAN

HEALTH CARE REFORM ACT RESOURCESFUND
FY 2015
Enacted
Change
Updated
Receipts:
Taxes
Miscellaneous receipts
Total Receipts
970
4,537
5,507
0
(17)
(17)
970
4,520
5,490
Disbursements:
Medical Assistance Account
Hospital Indigent Care Fund
HCRA Program Account
Child Health Plus (CHP)
Elderly Pharmaceutical Insurance Coverage (EPIC)
SHINNY/ APCD
New York State of Health (NYSOH)
All Other
Total Disbursements
3,526
792
467
425
132
40
30
104
5,516
(17)
0
0
0
0
0
0
0
(17)
3,509
792
467
425
132
40
30
104
5,499
(9)
(9)
Change in Fund Balance

Note: (1) FY 2015 costs of the NYSOH will be financed from the Medicaid Assistance account.
T-61
CASH FINANCIAL PLAN

HEALTH CARE REFORM ACT RESOURCES FUND
FY 2015
Updated
FY 2016
Projected
FY 2017
Projected
FY 2018
Projected
Receipts:
Taxes
Total Receipts
970
4,520
5,490
923
4,681
5,604
880
4,787
5,667
842
4,816
5,658
Disbursements:
SHINNY/ APCD
All Other
Total Disbursements
3,509
792
467
425
132
40
30
104
5,499
3,523
792
467
383
130
65
114
130
5,604
3,672
792
467
323
135
65
81
132
5,667
3,721
792
467
337
139
0
75
127
5,658
(9)
Note: (1) The FY 2015 Enacted Budget includes legislation to extend the statutory HCRA authorization through FY 2017.
(2) FY 2015 costs of the NYSOH will be financed from the Medicaid Assistance account.
CASH FINANCIAL PLAN

FY 2014 and FY 2015
FY 2014
Results
Receipts:
Taxes
Disbursements:
SHINNY/ APCD
Public Health
HEAL NY
All Other
Total Disbursements
FY 2015
Updated
Annual
Change
18
(9)
1,027
4,293
5,320
970
4,520
5,490
(57)
227
170
3,177
776
433
406
143
0
0
27
266
101
5,329
3,509
792
467
425
132
40
30
0
0
104
5,499
332
16
34
19
(11)
40
30
(27)
(266)
3
170
(9)
9
(9)
0
0
(9)
T-62
T-63
196
April
Results
9
196
66
(130)
72
54
306
64
2
25
11
3
0
11
422
476
104
372
18
July
Results
54
(18)
232
62
43
89
9
3
0
2
440
422
87
335
72
August
Results
84
30
303
66
3
24
6
1
0
11
414
444
89
355
54
September
Results
178
112
214
65
2
23
11
0
2
11
328
440
81
359
66
June
Results
86
(92)
354
67
132
23
11
0
4
2
593
501
94
407
178
July
Projected
122
36
230
67
55
93
15
0
2
3
465
501
83
418
86
August
Projected
90
(32)
329
67
29
24
12
0
2
21
484
452
84
368
122
September
Projected
CASH FLOW
FY 2015
18
(144)
306
64
155
38
16
6
0
1
586
442
90
352
162
June
Results
187
377
126
49
22
7
0
2
2
585
455
419
198
1
2
23
4
0
2
2
232
79
376
86
333
Disbursements:
SHINNY/ APCD
All Other
Total Disbursements
Total Receipts
Receipts:
Taxes
May
Results
175
(13)
162
157
315
63
7
27
6
9
45
3
475
462
93
369
175
174
68
6
1
3
4
0
2
258
415
84
331
18
May
Results
Disbursements:
Public Health
HEAL NY
All Other
Total Disbursements
Total Receipts
Receipts:
Taxes
April
Results
CASH FLOW
FY 2014
114
24
356
67
5
24
12
0
2
2
468
492
89
403
90
October
Projected
66
(18)
326
68
2
24
22
1
45
12
500
482
94
388
84
October
Results
110
(4)
333
67
6
25
13
0
2
2
448
444
75
369
114
November
Projected
167
101
158
64
61
23
14
0
0
3
323
424
78
346
66
November
Results
106
(4)
296
67
52
24
12
0
4
9
464
460
88
372
110
December
Projected
253
86
237
65
41
24
11
(1)
0
2
379
465
93
372
167
December
Results
101
(5)
331
67
23
24
12
0
2
2
461
456
86
370
106
January
Projected
99
(154)
472
67
21
23
13
0
0
3
599
445
91
354
253
January
Results
104
291
67
32
24
5
0
2
3
424
427
60
367
101
February
Projected
110
11
155
61
35
28
12
0
80
4
375
386
57
329
99
February
Results
(104)
200
64
80
96
18
40
4
45
547
443
65
378
104
March
Projected
(101)
193
64
57
80
20
1
96
47
558
457
67
390
110
March
Results
(9)
3,509
792
467
425
132
40
30
104
5,499
5,490
970
4,520
Total
(9)
3,177
776
433
406
143
27
266
101
5,329
5,320
1,027
4,293
18
Total
T-64
(67)
(73)
97
(58)
39
64
(20)
0
0
0
6
136
4,437
2
0
0
4,581
108
531
0
57
0
0
696
Excess (Deficiency) of Receipts and

Other Financing Sources (Uses) Over
Disbursements

2,974
151
1,436
4,561
84
Enterprise
FY 2014
0
590
0
590
Receipts:
Unemployment Taxes
Federal Receipts
Total Receipts
Disbursements:
Personal Service
NonPersonal Service
Unemployment Benefits
Debt Service
Capital Projects
Total Disbursements
(6)
Internal
Service
(117)
(10)
0
(11)
(11)
0
0
0
0
0
0
0
0
1
0
1
(107)
Fiduciary
(163)
(90)
105
(57)
48
109
970
0
72
0
0
1,159
0
1,021
0
1,021
(73)
Internal
Service
64
0
0
0
7
121
3,472
3
0
0
3,603
2,472
131
1,000
3,603
64
Enterprise
FY 2015
450
567
58
(27)
31
0
0
0
0
0
0
0
0
536
0
536
(117)
Fiduciary
(273)
(110)
98
(38)
60
124
954
0
76
0
0
1,162
0
992
0
992
(163)
Internal
Service
64
0
0
0
7
99
3,472
3
0
0
3,581
2,472
109
1,000
3,581
64
Enterprise
FY 2016
CASH FINANCIAL PLAN

PROPRIETARY AND FIDUCIARY FUNDS
428
(22)
0
(27)
(27)
0
0
0
0
0
0
0
0
5
0
5
450
Fiduciary
(400)
(127)
94
(36)
58
125
965
0
80
0
0
1,178
0
993
0
993
(273)
Internal
Service
64
0
0
0
7
69
3,472
3
0
0
3,551
2,472
79
1,000
3,551
64
Enterprise
FY 2017
406
(22)
0
(27)
(27)
0
0
0
0
0
0
0
0
5
0
5
428
Fiduciary
(533)
(133)
96
(36)
60
125
973
0
79
0
0
1,185
0
992
0
992
(400)
Internal
Service
64
0
0
0
7
58
3,472
3
0
0
3,540
2,472
68
1,000
3,540
64
Enterprise
FY 2018
407
0
(4)
(4)
0
0
0
0
0
0
0
0
5
0
5
406
Fiduciary
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ss , N Y
t t
H h Ed
sC
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t t
H
d
t
dE
s, D s
H s
dC
t
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H ds
G
C
sC
H
hts, D s
I d
tL
s, O
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th
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L
A
t
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C d t, C
ss
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th
t
th
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L
M
tC
s
L t
tG
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th
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th
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dN
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D
s
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t
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ss
D
t
t
t
C
d Ad
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t
t
t t d F
st
A
s, D s
t
s' A s, D s
s, O
W
I s t G
,O
t t
ss
T-67
t t F d
h
h
At
/ /
M
Ch
C
Ed
E
F
G
H
I
L
M
M
t
/
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s, O
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t
s ,D
t
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t
t, t t
t C s
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t
s, D
t
t
s, O
th, D
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t
h
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t
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t H th, O
t
h s, D
t
t
s,
d H st
s
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th D
t Ds
s, O
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t
t
d Ds
t Ass st
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t
t
W
s' C
s
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t t
M
,
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A
t t
tt D
t
tE
st
N Y
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st
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I d
t
d
t t
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t dA
A dt dC t ,D
L ,D
t
t
C t
Ct
t t
t t
At
/ /
t
t
t
E
t dA
T-68
t t F d
h
h
At
/ /
M
At
/ /
t
/
Ad
d
A
A
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th
A
t
dM
ts, D
t
t
A h
B
C t ,D s
A h s
d
st
A s
s, O
A ts, C
th
B d t, D s
th
C
,D
t
t
C
,C
ss
C
J s
s, D s
D
dC
s
B d
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D
t, D
t
t
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s, t t B d
E
s, O
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Ch
F
C t B d, N Y
t t
G
C
ss , N Y
t t
H h Ed
sC
,N Y
t t
H
d
t
dE
s, D s
H s
dC
t
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H ds
G
C
sC
H
hts, D s
I d
tL
s, O
I s t G
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th
I t st
L
A
t
J d
C d t, C
ss
J s
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th
t
th
N ds
L
M
tC
s
L t
tG
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th
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th
M t
dN
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D
s
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t
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ss
D
t
t
t
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t
t
t t d F
st
A
s, D s
t
s' A s, D s
s, O
W
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,O
t t
ss
T-69
A F d
h
h
At
/ /
M
Ch
C
Ed
E
F
G
H
I
L
M
M
t
/
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t
D
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t, t t
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,D
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t
s, D
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t
s, O
th, D
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t
h
s, O
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t
t
t H th, O
t
h s, D
t
t
s,
d H st
s
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th D
t Ds
s, O
t t
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dF
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t
t
d Ds
t Ass st
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,D
t
t
W
s' C
s
B d
t t
M
,
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A
t t
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st
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d
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F d
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A dt dC t ,D
L ,D
t
t
C t
Ct
t t
t t
At
/ /
t
t
t
E
t dA
T-70
A F d
h
h
At
/ /
M
At
/ /
t
/
Ad
d
A
A
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th
A
t
dM
ts, D
t
t
A h
B
C t ,D s
A h s
d
st
A s
s, O
A ts, C
th
B d t, D s
th
C
,D
t
t
C
,C
ss
C
J s
s, D s
D
dC
s
B d
E
D
t, D
t
t
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s, t t B d
E
s, O
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Ch
F
C t B d, N Y
t t
G
C
ss , N Y
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H h Ed
sC
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t t
H
d
t
dE
s, D s
H s
dC
t
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G
C
sC
H
hts, D s
I d
tL
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th
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L
A
t
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C d t, C
ss
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th
t
th
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L
M
tC
s
L t
tG
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th
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th
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dN
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D
s
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t
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ss
D
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t
t
C
d Ad
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t
t
t t d F
st
A
s, D s
t
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ss
T-71
F d
h
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At
/ /
M
Ch
C
Ed
E
F
G
H
I
L
M
M
t
/
dF
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t
s ,D
t
D
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t, t t
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t
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th, D
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h
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t
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t
t
s,
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s
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th D
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t
t
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t
t
W
s' C
s
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M
t
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,
,
,
,
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,
A
t
dM
ts, D
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th
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th
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th
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t
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st
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tt D
t
st
st
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t
d
t dA
A dt dC t ,D
L ,D
t
t
t t
d
tE
Ct
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I d
ss
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At
/ /
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t
t
t
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t dA
T-72
F d
h
F d
At
/ /
M
Ch
C
Ed
E
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L
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M
t
/
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dF
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th, D
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t
s,
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th D
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t
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A
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th
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t
dM
ts, D
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t
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d
t
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t
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hts, D s
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th
t
th
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th
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dN
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D
t
t
t
C
d Ad
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t t ,D
t
t
t
s' A s, D s
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tt D
t
st
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ss
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t dA
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L ,D
t
t
t t
d
s, C
t t
I d
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t t
At
/ /
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t
t
t
E
t dA
T-73
I
C
t
h
t
t F d
h
Oth
At
/ /
M
Ch
C
E
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I
M
M
t
/
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s, O
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t
s ,D
t
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t
th, D
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h
s, O
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t
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t
s,
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t
t
M
tt D
t
tE
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st
N Y
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t
d
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I d
C t
t t
t t
I d
t t
t t
At
/ /
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t dA
t
d
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T-74
I
C
t F d
h
h
F d
At
/ /
M
t
/
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t t
,D
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dC
t t
t t
G
At
/ /
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A
tt D
tE
C t
T-75
I
E t
h
t
F d
h
At
/ /
t
/
C
s dC
G
s, O
I
h
M t H th, O
t t
t
M
t t
d
,D
s, O
A
dM
t t
At
/ /
ts, D
A
tt D
tE
C t
T-76
I t
F d
h
h
At
/ /
t
/
Ch d
dF
s, O
C
s dC
t
s
Ed
D
t
t, t t
G
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h
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L
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t
t
M t H th, O
t t
M
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C
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D
t t
t
t
s, O
s
tt D
I d
A dt
dC t
,D
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t t
d
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t t
At
/ /
tE
C t
t dA
t
t
t
E
t dA
T-77
I
A
h
t
tF d
h
At
/ /
t
st
t t
I d
A dt
dC t
,D
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t t
d
t
/
Ct
At
/ /
t dA
t
t
t
E
t dA
T-78
I
h
t
tF d
h
At
/ /
I d
A dt
dC t
,D
I d
t t
G
At
/ /
t
/
t dA
t
t
t
E
t dA
T-79
tF d
h
h
At
/ /
t
/
dM
t t
t t
G
At
/ /
ts, D
A
tt D
tE
C t
T-80
CA H DI B
EMEN B F NC ION
GENE AL F ND
d st s s
th s ds d
s
F
s ts
s ts
d t d
,
,
,
,
,
,
,
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,
,
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,
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,
t d
t d
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,
ECONOMIC DE ELO MEN AND GO E NMEN O E IGH

A
t
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L
Ass st
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A K AND HE EN I ONMEN
Ad
d
t t O
s
N
A
s
s
t C s
L
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t t O
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s
N
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s,
L
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t t O
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t t
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A
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L
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t t O
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s
th, D
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s
ts
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T-81
CA H DI B
EMEN B F NC ION
GENE AL F ND
d st s s
th s ds d
s
F
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H th
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s
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OCIAL WELFA E
Ch d
dF
s, O
OCF
L
Ass st
t t O
s
N
s
G
s
ts
ts
OCF Oth
L
Ass st
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L
Ass st
t t O
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s
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t
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ts
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MEN AL H GIENE
A
ts
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ts
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G
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OA A Oth
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Ass st
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Ass st
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L
Ass st
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L
Ass st
t t O
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s
ts
T-82
CA H DI B
EMEN B F NC ION
GENE AL F ND
d st s s
th s ds d
s
F
s ts
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t d
t d
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s
N
OMH Oth
L
Ass st
ts
th D
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L
Ass st
ts
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L
Ass st
ts
t
C
L
Ass st
t t O
s
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s
F
d Ad
G ts
s
s, C
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CA H DI B
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T-86
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T-87
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T-88
CA H DI B
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LOCAL A I ANCE G AN
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C
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d
t
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t
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Ct
st
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t t
st
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t
ED CA ION
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Ed
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th
t
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Ct
GENE AL GO E NMEN
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ss
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,
,N
,
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,
,
,
,
s, O
t Ds
t d
,
,
,
,
,
MEN AL H GIENE
A h s
d
st
OA A
OA A Ot
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C t
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OMH
OMH Ot
th D
O WDD
O WDD Ot
t
C
d Ad
F
t
,
,
F
t d
,
,
,D s
t
t Ass st
,
,
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,
F
t d
t t
,
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T-89
,
,
,
,
,
,
,
,
,
,
CA H DI B
EMEN B F NC ION
GENE AL F ND
LOCAL A I ANCE G AN
th s ds d
s
F
t
t
dF
,D
s' A s, D s
t
ELEC ED OFFICIAL
A dt dC t ,D
J d
F
t
s ts
d t d
,
,
t d
t d
t d
,
,
,
,
,
,
,
,
,
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,
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,
,
,
,
,O
t t ,D
t
F
F
s ts

Ad d I
s
M
s
E
I
G ts
Ms
sF
Ass st
M
s th L F
s
G
t Ass st
F
t
ALL O HE CA EGO IE
Ms
s
F
t
O AL LOCAL A I ANCE G AN
ENDING
T-90
CA H DI B
EMEN B F NC ION
GENE AL F ND
A E O E A ION
th s ds d
s
F

A
t
dM
ts, D
t
t
E
D
t, D
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t
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t t D
tC
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s
h dD
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O
D
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F
t
Ad
d
A
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t C s
,D
t
s,
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s
F
t
AN O A ION
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t
t
F
t
HEAL H
A
,O
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t
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A
M d d Ad
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t
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th
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t
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t Ass st
MEN AL H GIENE
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d Ad
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t
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ICE
C
,C
ss
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s, D
t
t
C
J s
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H
d
t
dE
s, D s
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ss
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N
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ss
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C
s, N Y
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M t
dN
A s, D s
t t
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t t d F
st
F
t
HIGHE ED CA ION
H h Ed
t t
st
N
F
t
th
t
sC
Y
,N
GENE AL GO E NMEN
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t
ss
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,
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,
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,
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,
F
t d
,
,
F
t d
t
t
t
F
d t d
,
,
,
F
s ts
t t
th
OCIAL WELFA E
Ch d
dF
OCF
H s
dC
H
hts, D s
L
,D
t
t
N
dC
d Ds
A Ot
F
t
ED CA ION
A ts, C
Ed
,D
A Ot
F
F
s ts
,
,
,
,
,
,
,
,
,
,
,
,
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t t
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,
,
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,
,
,
,
,
,
,
,
,
,
T-91
CA H DI B
EMEN B F NC ION
GENE AL F ND
A E O E A ION
th s ds d
s
F
,
,
,
,
,
,
,
,
,
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,
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,
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,
t d
t d
t d
,
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,
,
,
,
,
th
ALL O HE CA EGO IE
Ms
s
F
t
A E O E A ION
F
d t d
dC
s
B d
s, t t B d
s, O
s, O
t G
,O
th
M
tC
s
D
s
,O
E
t
sB d
I t
t ,C
ss
t t ,D
t
t
A
s, D s
dF
,D
t
t
h
,O
t
s' A s, D s
W
I s t G
,O
F
t
O AL
F
s ts
D
E
E
G
I s
L
ELEC ED OFFICIAL
A dt dC t ,D
t
E
Ch
J d
L ,D
t
t
L s t
L t
tG
,O
F
t
F
s ts
,
,
ENDING
,
,
,
,
,
,
,
,
,
,
,
,
,
,
T-92
CA H DI B
EMEN B F NC ION
GENE AL F ND
E ONAL E ICE
th s ds d
s
F
s ts
s ts
d t d
t d
t d
t d

A
t
dM
ts, D
t
t
E
D
t, D
t
t
E
t t D
tC
O
D
t A th t
F
t
,
,
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,
,
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,
,
Ad
d
A
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t C s
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t
s,
d H st
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F
t
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HEAL H
A
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th
H th, D
t
t
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t
H t
M d dI s t G
F
t
OCIAL WELFA E
Ch d
dF
OCF
H s
dC
H
hts, D s
L
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t
t
N
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A Ot
F
t
t
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th
s, O
t
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t
t Ass st
MEN AL H GIENE
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C t
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OMH
t
C
d Ad
F
t
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ICE
C
,C
ss
C
s, D
t
t
C
J s
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D s st Ass st
H
d
t
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C d t, C
ss
J d
C
s, N Y
t t
M t
dN
A s, D s
t t
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t t d F
st
F
t
HIGHE ED CA ION
t t
st
N
F
t
ED CA ION
A ts, C
Ed
,D
A Ot
F
th
t
GENE AL GO E NMEN
B d t, D s
th
C
,D
t
t
D
dC
s
B d
E
s, t t B d
E
s, O
G
s, O
I s t G
,O
th
L
M
tC
s
D
s
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t
sB d
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t ,C
ss
s, C
ss
,
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,
,
,
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,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
T-93
CA H DI B
EMEN B F NC ION
GENE AL F ND
E ONAL E ICE
th s ds d
s
F
t
W
F
ELEC ED OFFICIAL
A dt dC t ,D
t
E
Ch
J d
L ,D
t
t
L s t
L t
tG
,O
F
t
F
d t d
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
F
t d
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,
t d
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,
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,
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,
,
,
,
,
,
,
,
,
,
th
,
,
ICE
F
t d
,
,
,
,
,
ALL O HE CA EGO IE
Ms
s
F
t
O AL E ONAL E
s ts
,
,
,
,
,
t t ,D
A
h
t
t
s, D s
dF
,D
t
,O
s' A s, D s
I s t G
,O
t
F
s ts
,
,
,
,
,
ENDING
,
,
,
,
,
,
,
,
T-94
CA H DI B
EMEN B F NC ION
GENE AL F ND
NON E ONAL E ICE
th s ds d
s
F

A
t
dM
ts, D
t
t
E
D
t, D
t
t
E
t t D
tC
E
s
h dD
t A th t
O
D
t A th t
F
t
Ad
d
A
E
t C s
,D
t
s,
d H st
s
F
t
AN O A ION
A th t , N Y
s t
,D
t
t
F
t
HEAL H
A
,O
H th, D
t
M d
A
M d d Ad
H t
M d dI s
F
s ts
d t d
,
,
,
,
t d
t d
t d
,
,
,
,
,
,
,
,
t
,O
,
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,
t t
th
t
,
,
t
t
t
t
OCIAL WELFA E
Ch d
dF
OCF
H s
dC
H
hts, D s
L
,D
t
t
N
dC
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A Ot
F
t
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th
s, O
t
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t
t Ass st
MEN AL H GIENE
J s
C t
M t H th, O
OMH
t
C
d Ad
F
t
,O
s W th D s
s, C

ICE
C
,C
ss
C
s, D
t
t
C
J s
s, D s
D s st Ass st
H
d
t
dE
s, D s
J d
C d t, C
ss
J d
N
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ss
J d
C
s, N Y
t t
M t
dN
A s, D s
t t
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t t d F
st
F
t
HIGHE ED CA ION
H h Ed
t t
st
N
F
t
ED CA ION
A ts, C
Ed
,D
A Ot
F
F
s ts
th
t
sC
Y
,N
GENE AL GO E NMEN
B d t, D s
th
C
,D
t
t
ss
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
t t
T-95
CA H DI B
EMEN B F NC ION
GENE AL F ND
NON E ONAL E ICE
th s ds d
s
F
F
s ts
D
E
E
G
I s
L
dC
s
B d
s, t t B d
s, O
s, O
t G
,O
th
M
tC
s
D
s
,O
E
t
sB d
I t
t ,C
ss
t t ,D
t
t
A
s, D s
dF
,D
t
t
h
,O
t
s' A s, D s
W
I s t G
,O
F
t
ELEC ED OFFICIAL
A dt dC t ,D
t
E
Ch
J d
L ,D
t
t
L s t
L t
tG
,O
F
t
F
d t d
t d
t d
t d
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
th
ALL O HE CA EGO IE
Ms
s
F
t
O AL NON E ONAL E
F
s ts
ICE
ENDING
T-96
CA H DI B
EMEN B F NC ION
GENE AL F ND
GENE AL A E CHA GE
th s ds d
s
F
HIGHE ED CA ION
t t
st
N
F
t
ELEC ED OFFICIAL
J d
F
t
ALL O HE CA EGO IE
G
t t Ch
s
Ms
s
F
t
O AL GENE AL
A E CHA GE
ENDING
s ts
s ts
d t d
,
,
,
,
,
,
,
,
,
,
,
,
,
,
t d
t d
t d
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
T-97
CA H DI B
EMEN B F NC ION
A E O E A ING F ND
th s ds d
s
F
s ts
s ts
d t d
,
,
,
,
,
,
,
,
,
,
,
,
t d
t d
t d
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
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,
T-102
CA H DI B
EMEN B F NC ION
A E O E A ING F ND
th s ds d
s
F
F
s ts
F
s ts
F
d t d
F
t d
F
t d
t d
GENE AL GO E NMEN
B d t, D s
th
t t O
s
s
N
s
/I d
G
t t Ch
s
C
,D
t
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s
s
N
s
G
t t Ch
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M
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s
N
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s
N
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s
,
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th
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s
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C
ss , N Y
L
Ass st
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s
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s
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s
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,
,
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,
,
,
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T-103
CA H DI B
EMEN B F NC ION
A E O E A ING F ND
th s ds d
s
F
G
t t Ch
t t ,D
t
t
L
Ass st
G
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s
N
s
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t t Ch
s
ts
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s, D s
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s
s
N
s
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s
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s' A
s, D s
L
Ass st
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s
s
N
s
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W
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s
s
N
s
G
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s
s
N
s
G
t t Ch
F
d t d
,
,
,
,
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t d
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,
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L
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s
s
N
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s
h
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s ts
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ELEC ED OFFICIAL
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t
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th
s
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T-104
,
,
,
,
,
,
CA H DI B
EMEN B F NC ION
A E O E A ING F ND
th s ds d
s
F
F
s ts
F
s ts
F
d t d
F
t d
F
t d
t d

Ad
L
dI
Ass st
E
L
I
Ass st
Ms
L
Ass st
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ts
th L F
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ts
s
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sF
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t Ass st
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ALL O HE CA EGO IE
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A E O E A ING F ND
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T-105
CA H DI B
EMEN B F NC ION
A E O E A ING F ND
th s ds d
s
F
s ts
s ts
d t d

A
t
dM
ts, D
t
t
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B
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D
t, D
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t
s,
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t
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AN O A ION
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t
h
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ss
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t d
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F
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F
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T-106
CA H DI B
EMEN B F NC ION
A E O E A ING F ND
th s ds d
s
F
s, O
t
HIGHE ED CA ION
Ct
st
N Y
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Ms
s
H h Ed
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t t
s t C st
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st
N Y
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t
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t t
d t d
,
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GENE AL GO E NMEN
B d t, D s
th
C
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t
t
D
dC
s
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s, t t B d
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ss , N Y
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t
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ELEC ED OFFICIAL
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ALL O HE CA EGO IE
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t t Ch
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GCA
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Ad d I
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Ass st
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F
t
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,
ED CA ION
A ts, C
th
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t
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Ad
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t
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Ct
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ENDING
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F
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T-107
CA H DI B
EMEN B F NC ION
A E O E A ING F ND
LOCAL A I ANCE G AN
th s ds d
s
F

A
t
dM
ts, D
t
t
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t, D
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t
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t t D
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F
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t
t
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F
t
AN O
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F
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t
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HEAL H
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th
H th, D
t
t
M d
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t
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F
t
OCIAL WELFA E
Ch d
dF
OCF
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t
t
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t
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s, O
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s, O
ED CA ION
A ts, C
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ss
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,
Y
t d
,
,
s W th D s
,N
,
,
,

ICE
C
s, D
t
t
C
s dC
t
s
M d d, D
C
J s
s, D s
D s st Ass st
H
d
t
dE
s, D s
I d
tL
s, O
M t
dN
A s, D s
s, O
F
t
HIGHE ED CA ION
Ct
st
N Y
H h Ed
sC
t t
st
N Y
F
t
,
,
,
,
,
F
t d
,
,
,
,
,
,
,
,
,
,
F
t d
,
,
s, O
t Ds
F
d t d
,
,
,
,
,
MEN AL H GIENE
A h s
d
st
OA A
OA A Ot
J s
C t
M t H th, O
OMH
OMH Ot
th D
O WDD
O WDD Ot
t
C
d Ad
F
t
F
s ts
,
,
,D s
t
t Ass st
F
s ts
,
,
,
,
,
,
,
,
,
,
,
t t
,
,
,
,
,
,
,
,
,
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,
,
,
,
,
,
,
T-108
,
,
,
,
,
,
,
,
,
,
,
CA H DI B
EMEN B F NC ION
A E O E A ING F ND
LOCAL A I ANCE G AN
th s ds d
s
F
Ed
A Ot
F
Ct
t
GENE AL GO E NMEN
E
s, t t B d
G
C
ss , N
D
s
t t ,D
t
t
dF
,D
t
s' A s, D s
F
t
ELEC ED OFFICIAL
A dt dC t ,D
J d
F
t
s ts
,
,
,
,
,
s ts
,
,
,
,
,
d t d
,
,
,
,
,
,
,
F
t d
,
,
,
,
,
F
t d
,
,
,
,
,
t d
,
,
,
,
Y
t t
,O
,
,
,
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,
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,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,

Ad d I
s
M
s
E
I
G ts
Ms
sF
Ass st
M
s th L F
s
G
t Ass st
F
t
ALL O HE CA EGO IE
Ms
s
F
t
ENDING
T-109
CA H DI B
EMEN B F NC ION
A E O E A ING F ND
A E O E A ION
th s ds d
s
F
s ts
s ts
d t d

A
t
dM
ts, D
t
t
A h
B
C t ,D s
E
D
t, D
t
t
E
t t D
tC
E
s
h dD
t A th t
F
s, D
t
t
O
D
t A th t
D
t
t
F
t
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
Ad
d
A
E
t C s
,D
t
s,
d H st
s
F
t
,
,
,
,
AN O A ION
M t
h s, D
t
t
h
A th t , N Y
s t
,D
t
t
F
t
HEAL H
A
,O
th
H th, D
t
t
M d
A t
M d d Ad
t
H t
M d dI s t G
t
C
dI
F
t
OCIAL WELFA E
Ch d
dF
OCF
H s
dC
H
hts, D s
L
,D
t
t
N
dC
d Ds
A Ot
F
t
t
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t d
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,
,
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,
,
th
s, O
t
t
t Ass st
MEN AL H GIENE
A h s
d
st
A s
OA A
OA A Ot
J s
C t
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OMH
OMH Ot
M t H
,D
t
t
th D
t Ds
O WDD
O WDD Ot
t
C
d Ad
F
t
,D s
,O
s, O
,
,
s, O
,
,
s W th D s

ICE
C
,C
ss
C
s, D
t
t
C
J s
s, D s
D s st Ass st
H
d
t
dE
s, D s
I d
tL
s, O
J d
C d t, C
ss
J d
N
,C
ss
J d
C
s, N Y
t t
M t
dN
A s, D s
t t
,D s
t t d F
st
s, O
F
t
s, C
ss
,
F
t d
t t
,O
F
t d
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
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,
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,
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,
,
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,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
T-110
CA H DI B
EMEN B F NC ION
A E O E A ING F ND
A E O E A ION
th s ds d
s
F
HIGHE ED CA ION
Ct
st
N Y
H h Ed
Ms
s
H h Ed
sC
t t
s t C st
F d
t t
st
N Y
F
t
ED CA ION
A ts, C
Ed
,D
A Ot
F
th
t
,N
t t
,
,
GENE AL GO E NMEN
B d t, D s
th
C
,D
t
t
D
dC
s
B d
E
s, t t B d
E
s, O
G
C
ss , N Y
t t
G
s, O
I s t G
,O
th
L
M
tC
s
L
,D s
th
D
s
,O
E
t
sB d
I t
t ,C
ss
dW
B d, t t
t t ,D
t
t
A
s, D s
dF
,D
t
t
h
,O
t
s' A s, D s
W
I s t G
,O
W
s' C
s
B d
F
t
ELEC ED OFFICIAL
A dt dC t ,D
t
E
Ch
J d
L ,D
t
t
L s t
L t
tG
,O
F
t
A E O E A ION
s ts
d t d
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
t d
t d
t d
,
,
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,
,
,
,
,
,
,
,
,
,
,
,
,
th
ALL O HE CA EGO IE
L
D t
Ms
s
F
t
O AL
F
s ts
,
,
,
ENDING
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
T-111
CA H DI B
EMEN B F NC ION
A E O E A ING F ND
E ONAL E ICE
th s ds d
s
F

A
t
dM
ts, D
t
t
A h
B
C t ,D s
E
D
t, D
t
t
E
t t D
tC
E
s
h dD
t A th t
F
s, D
t
t
O
D
t A th t
D
t
t
F
t
Ad
d
A
E
t C s
,D
t
s,
d H st
s
F
t
AN O A ION
M t
h s, D
s t
,D
F
t
t
t
HEAL H
A
,O
th
H th, D
t
t
M d d Ad
t
H t
M d dI s t G
t
C
dI
F
t
OCIAL WELFA E
Ch d
dF
OCF
H s
dC
H
hts, D s
L
,D
t
t
N
dC
d Ds
A Ot
F
t
t
,O
t
t
,O
th
s, O
t
,D s
t
t Ass st
MEN AL H GIENE
A h s
d
st
OA A
OA A Ot
J s
C t
M t H th, O
OMH
OMH Ot
th D
O WDD
O WDD Ot
t
C
d Ad
F
t
,O
A s
s, O
t Ds
s, O
s W th D s
s, C
ss
,

ICE
C
,C
ss
C
s, D
t
t
C
J s
s, D s
D s st Ass st
H
d
t
dE
s, D s
I d
tL
s, O
J d
C d t, C
ss
J d
C
s, N Y
t t
M t
dN
A s, D s
t t
,D s
t t d F
st
s, O
F
t
HIGHE ED CA ION
Ct
st
N Y
H h Ed
Ms
s ts
s ts
d t d
,
,
,
,
,
,
,
,
,
,
,
t d
t d
t d
,
,
,
,
,
,
,
,
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,
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,
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,
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,
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,
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,
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,
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,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
T-112
CA H DI B
EMEN B F NC ION
A E O E A ING F ND
E ONAL E ICE
th s ds d
s
F
H h
t t
t t
F
Ed
sC
s t C st
st
N Y
t
ED CA ION
A ts, C
Ed
,D
A Ot
F
th
t
,N
t t
,
,
F
t d
,
F
t d
,
t d
,
,
,
,
,
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,
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,
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,
,
,
,
,
,
,
,
,
,
,
,
,
,
GENE AL GO E NMEN
B d t, D s
th
C
,D
t
t
D
dC
s
B d
E
s, t t B d
E
s, O
G
C
ss , N Y
t t
G
s, O
I s t G
,O
th
L
M
tC
s
L
,D s
th
D
s
,O
E
t
sB d
I t
t ,C
ss
dW
B d, t t
t t ,D
t
t
A
s, D s
dF
,D
t
t
h
,O
t
s' A s, D s
W
I s t G
,O
W
s' C
s
B d
F
t
th
ALL O HE CA EGO IE
Ms
s
F
t
,
,
ICE
F
d t d
,
,
,
,
,
O AL E ONAL E
F
s ts
,
F d
ELEC ED OFFICIAL
A dt dC t ,D
t
E
Ch
J d
L ,D
t
t
L s t
L t
tG
,O
F
t
F
s ts
,
ENDING
,
,
,
,
,
,
,
,
,
,
,
,
,
,
T-113
CA H DI B
EMEN B F NC ION
A E O E A ING F ND
NON E ONAL E ICE/ INDI EC CO
th s ds d
s
F

A
t
dM
ts, D
t
t
A h
B
C t ,D s
E
D
t, D
t
t
E
t t D
tC
E
s
h dD
t A th t
F
s, D
t
t
O
D
t A th t
D
t
t
F
t
Ad
d
A
E
t C s
,D
t
s,
d H st
s
F
t
AN O A ION
M t
h s, D
t
t
h
A th t , N Y
s t
,D
t
t
F
t
HEAL H
A
,O
th
H th, D
t
t
M d
A t
M d d Ad
t
H t
M d dI s t G
t
C
dI
F
t
OCIAL WELFA E
Ch d
dF
OCF
H s
dC
H
hts, D s
L
,D
t
t
N
dC
d Ds
A Ot
F
t
t
,O
d t d
,
,
,
,
,
,
,
,
t
t Ass st
MEN AL H GIENE
A h s
d
st
A s
OA A
OA A Ot
J s
C t
M t H th, O
OMH
OMH Ot
M t H
,D
t
t
th D
t Ds
O WDD
O WDD Ot
t
C
d Ad
F
t
,D s
,O
s, O
t d
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
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s, O
s W th D s

ICE
C
,C
ss
C
s, D
t
t
C
J s
s, D s
D s st Ass st
H
d
t
dE
s, D s
I d
tL
s, O
J d
C d t, C
ss
J d
N
,C
ss
J d
C
s, N Y
t t
M t
dN
A s, D s
t t
,D s
t t d F
st
s, O
F
t
s, C
F
t d
,
,
s, O
F
t d
,
,
th
s ts
t t
,O
s ts
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
ss
T-114
CA H DI B
EMEN B F NC ION
A E O E A ING F ND
th s ds d
s
F
HIGHE ED CA ION
Ct
st
N Y
H h Ed
Ms
s
H h Ed
sC
t t
s t C st
F d
t t
st
N Y
F
t
ED CA ION
A ts, C
Ed
,D
A Ot
F
th
t
,N
t t
,
,
GENE AL GO E NMEN
B d t, D s
th
C
,D
t
t
D
dC
s
B d
E
s, t t B d
E
s, O
G
C
ss , N Y
t t
G
s, O
I s t G
,O
th
L
M
tC
s
L
,D s
th
D
s
,O
E
t
sB d
I t
t ,C
ss
dW
B d, t t
t t ,D
t
t
A
s, D s
dF
,D
t
t
h
,O
t
s' A s, D s
W
I s t G
,O
W
s' C
s
B d
F
t
ELEC ED OFFICIAL
A dt dC t ,D
t
E
Ch
J d
L ,D
t
t
L s t
L t
tG
,O
F
t
F
d t d
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
t d
t d
t d
,
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,
,
,
,
,
s ts
th
ALL O HE CA EGO IE
L
D t
Ms
s
F
t
O AL NON E ONAL E
F
s ts
ICE/ INDI EC CO
ENDING
T-115
CA H DI B
EMEN B F NC ION
A E O E A ING F ND
GENE AL A E CHA GE
th s ds d
s
F

A
t
dM
ts, D
t
t
A h
B
C t ,D s
E
D
t, D
t
t
E
s
h dD
t A th t
F
s, D
t
t
D
t
t
F
t
E
t C s
,D
t
s,
d H st
s
F
t
AN O A ION
M t
h s, D
s t
,D
F
t
t
t
t
t
s, O
t
MEN AL H GIENE
A h s
d
st
OA A
OA A Ot
J s
C t
M t H th, O
OMH
OMH Ot
th D
O WDD
O WDD Ot
t
C
d Ad
F
t
,D s
A s
t Ds
s W th D s
s, C
F
d t d
,
,
,
,
,
,
,
,
t d
t d
t d
,
,
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,
,
,
,
,
,
,
ss
,
HIGHE ED CA ION
Ct
st
N Y
H h Ed
Ms
s
H h Ed
sC
t t
s t C st
F d
t t
st
N Y
F
t
s, O

C
s, D
t
t
C
J s
s, D s
H
d
t
dE
I d
tL
s, O
M t
dN
A s, D s
t t
,D s
s, O
F
t
ED CA ION
Ed
,D
A Ot
F
s, O
F
s ts
,O
HEAL H
H th, D
t
t
H t
t
C
dI
F
t
OCIAL WELFA E
Ch d
dF
OCF
H s
dC
L
,D
t
t
F
t
F
s ts
ICE
s, D s
,
,
,
,
,
,
,
,
,
,
,
,
,
,
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,
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,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,N
GENE AL GO E NMEN
B d t, D s
th
C
,D
t
t
D
dC
s
B d
G
C
ss , N Y
t t
t t
T-116
CA H DI B
EMEN B F NC ION
A E O E A ING F ND
GENE AL A E CHA GE
th s ds d
s
F
G
L
s, O
th
,D s
dW
B d, t t
t t ,D
t
t
dF
,D
t
t
W
I s t G
,O
W
s' C
s
B d
F
t
ELEC ED OFFICIAL
A dt dC t ,D
J d
L ,D
t
t
F
t
ALL O HE CA EGO IE
G
t t Ch
s
Ms
s
F
t
O AL GENE AL
A E CHA GE
ENDING
s ts
,
,
,
,
,
s ts
,
d t d
,
,
,
,
,
,
,
,
,
,
,
,
t d
,
t d
,
t d
,
,
,
,
,
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,
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,
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,
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,
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,
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,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
T-117
CA H DI B
EMEN B F NC ION
A E O E A ING F ND
CA I AL OJEC
th s ds d
s
F
s,
d H st
s
F
t
AN O
s t
F
A ION
,D
t
MEN AL H GIENE
th D
O WDD Ot
F
t
O AL CA I AL
t Ds
OJEC
,O
s ts
s ts
,
,
,
,
,
,
,
,
F
d t d
t d
t d
t d
,
,
,
,
,
,
s, O
ENDING
T-118
CA H DI B
EMEN B F NC ION
CA I AL OJEC F ND
th s ds d
s
F

A
t
dM
ts, D
t
t
E
D
tC t
E
D
t, D
t
t
E
t t D
tC
E
s
h dD
t A th t
O
D
t A th t
E
D
t
t t
I st
t
F
t
E
t C s
,D
t
H ds
st
s,
d H st
s
F
t
AN O A ION
M t
t
s t
A th
M t
h s, D
t
t
h
A th t , N Y
t t
s t
,D
t
t
F
t
HEAL H
H th, D
H
F
t
t
,O
,
,
t
t
OCIAL WELFA E
Ch d
dF
OCF
H s
dC
d Ds
A Ot
F
t
s, O
t
t Ass st
MEN AL H GIENE
A h s
d
st
OA A
M t H th, O
OMH
th D
O WDD
F
t
,D s
,O
A s
t Ds

C
s, D
t
t
D s st Ass st
H
d
t
dE
M t
dN
A s, D s
t t
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F
t
HIGHE ED CA ION
Ct
st
N Y
H h Ed
F
sC
t t
st
N Y
F
t
ED CA ION
Ed
,D
Ad
A Ot
F
s, O
s, O
s ts
s ts
d t d
,
,
,
,
,
,
,
,
,
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,
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,
,
,
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,
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,
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,
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,
,
t d
t d
t d
,
,
,
,
,
,
,
,
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,
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,
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,
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,
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,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
ICE
t M t h
s, D s
GENE AL GO E NMEN
G
s, O
t t ,D
t
t
h
,O
F
t
ELEC ED OFFICIAL
J d
L ,D
t
t
ts
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
T-119
CA H DI B
EMEN B F NC ION
CA I AL OJEC F ND
th s ds d
s
F
F
F
s ts
d t d
,
,
,
,
,
,
,
ALL O HE CA EGO IE
Ms
s
F
t
O AL CA I AL
OJEC
F ND
ENDING
s ts
t d
,
t d
,
t d
,
,
,
,
,
,
,
T-120
CA H DI B
EMEN B F NC ION
ALL GO E NMEN AL F ND
th s ds d
s
F
s ts
s ts
d t d
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
t d
t d
t d
,
,
,
,
,
,
,
,
,
,
,
,
,
,
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,
,
,
,
,
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,
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,
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,
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,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,

A
t
dM
ts, D
L
Ass st
G ts
t t O
s
s
N
s
/I d
G
t t Ch
s
C t
ts
t C sts
h
B
C t ,D s
t t O
s
s
N
s
/I d
t C sts
G
t t Ch
s
E
L
C
D
Ass st
tC
ts
D
t, D
t
t
L
Ass st
G ts
t t O
s
s
N
s
/I d
t C sts
G
t t Ch
s
C t
ts
,
,
,
,
,
,
,
,
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,
,
,
,
,
,
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,
,
,
,
,
,
,
,
,
,
,
,
,
,
t t D
L
Ass st
G
t t O
s
s
N
s
C t
ts
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
G
ts
tC
ts
/I d
t C sts
s
h dD
L
Ass st
G ts
t t O
s
s
N
s
/I d
G
t t Ch
s
C t
ts
t A th
s, D
L
Ass st
G
t t O
s
s
N
s
G
t t Ch
O
t t O
s
N
C t
t C sts
/I d
t C sts
D
s
t A th
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,
,
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,
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,
,
,
,
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,
,
,
,
,
,
,
,
,
t C sts
ts
D
,
t
t
G ts
s
L
Ass st
t t O
s
N
s
G
t t Ch
L
C
t
ts
E
Ass st
t
/I d
t C sts
D
G ts
,
,
ts
t t
I st
t
L
Ass st
G
C t
ts
F
,
,
,
,
,
ts
,
,
,
Ad
d
t t O
s
N
E
L
A
s
,
,
,
t C s
Ass st
G
/I d
,D
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
t C sts
t
ts
,
,
T-121
CA H DI B
EMEN B F NC ION
th s ds d
s
F
t t O
s
s
N
s
G
t t Ch
C t
ts
H ds
C t
/I d
t C sts
s
st
ts
s,
d H st
L
Ass st
G ts
t t O
s
s
N
s
/I d
G
t t Ch
s
C t
ts
F
,O
t C sts
F
s ts
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
AN O
M t
L
C
F
s ts
,
,
,
,
,
F
d t d
,
,
,
,
,
,
,
,
,
,
,
,
,
t d
,
,
,
,
,
t d
,
,
,
,
,
t d
,
,
,
,
,
,
,
,
,
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,
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,
,
,
,
,
,
,
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,
,
,
A ION
t
Ass st
s
G
t
ts
A th
ts
,
,
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,
,
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,
,
,
M t
h s, D
t
t
L
Ass st
G ts
t t O
s
s
N
s
/I d
G
t t Ch
s
C t
ts
t C sts
h
A th t , N Y
t t
L
Ass st
G ts
t t O
s
N
s
/I d
t C sts
C t
ts
s t
,D
t
t
L
Ass st
G ts
t t O
s
s
N
s
/I d
G
t t Ch
s
C t
ts
F
,
,
,
,
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,
,
,
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,
t C sts
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T-122
CA H DI B
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CA H DI B
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CA H DI B
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CA H DI B
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CA H DI B
EMEN B F NC ION
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L
Ass st
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CA H DI B
EMEN B F NC ION
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T-129
CA H DI B
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th s ds d
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F

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t
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T-130
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CA H DI B
EMEN B F NC ION
th s ds d
s
F
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t t
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ss
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t t
HIGHE ED CA ION
Ct
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th

Ad d I
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ALL O HE CA EGO IE
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T-131
CA H DI B
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th s ds d
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GCA
t ,
t
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T-132
CA H DI B
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LOCAL A I ANCE G AN
th s ds d
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F
AN O A ION
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st
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F
sC
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t t
st
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t
t Ass st
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t d
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s, O
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A
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th
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t
t
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A t
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t
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F
t
t d

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t
dM
ts, D
t
t
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t
t
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tC
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h dD
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s, D
t
t
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t
t
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D
t
t t
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t
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t
s,
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t
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s ts
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,
,
,
,
,
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T-133
CA H DI B
EMEN B F NC ION
LOCAL A I ANCE G AN
th s ds d
s
F
F
ED CA ION
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th
Ed
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t
t
Ad
A
t
Ed
Ct
A Ot
F
t
,
,
,
,
,
GENE AL GO
E
s, t t
G
C
G
E NMEN
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ss , N
s, O
D
s
t t ,D
t
t
dF
,D
t
s' A s, D s
F
t
ELEC ED OFFICIAL
A dt dC t ,D
J d
F
t
s ts
,
,
,
,
,
,
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,
,
s ts
,
,
,
,
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,
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Y
d t d
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F
t d
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t
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Ad d I
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s
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G ts
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Ass st
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s th L F
s
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t Ass st
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t
ALL O HE CA EGO IE
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s
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t
ENDING
T-134
CA H DI B
EMEN B F NC ION
A E O E A ION
th s ds d
s
F
s ts
s ts
d t d

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t
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t
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d
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t
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hts, D s
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ICE
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ss
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T-135
CA H DI B
EMEN B F NC ION
A E O E A ION
th s ds d
s
F
F
HIGHE ED CA ION
Ct
st
N Y
H h Ed
Ms
s
H h Ed
sC
t t
s t C st
F d
t t
st
N Y
F
t
ED CA ION
A ts, C
Ed
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Ad
Ed
A Ot
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th
t
,N
t t
,
,
t
Ct
GENE AL GO E NMEN
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th
C
,D
t
t
D
dC
s
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E
s, t t B d
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s, O
G
C
ss , N Y
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G
s, O
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th
L
M
tC
s
L
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th
D
s
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t
sB d
I t
t ,C
ss
dW
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t t ,D
t
t
A
s, D s
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t
t
h
,O
t
s' A s, D s
W
I s t G
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s' C
s
B d
F
t
ELEC ED OFFICIAL
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t
E
Ch
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L ,D
t
t
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tG
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F
t
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th
ALL O HE CA EGO IE
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D t
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t
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ENDING
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T-136
CA H DI B
EMEN B F NC ION
E ONAL E ICE
th s ds d
s
F

A
t
dM
ts, D
t
t
A h
B
C t ,D s
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D
t, D
t
t
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t t D
tC
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s, D
t
t
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t
t
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Ad
d
A
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t
s,
d H st
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t
AN O A ION
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h s, D
s t
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F
t
t
t
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t
t
HEAL H
A
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th
H th, D
t
t
M d d Ad
t
H t
M d dI s t G
t
C
dI
F
t
OCIAL WELFA E
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dF
OCF
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dC
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hts, D s
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t
t
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t
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th
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t
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t
t Ass st
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d
st
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t Ds
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th D
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t
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d Ad
F
t
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A s
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t Ds
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s W th D s

ICE
C
,C
ss
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s, D
t
t
C
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s, D s
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d
t
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ss
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C
s, N Y
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M t
dN
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t t
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t t d F
st
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F
t
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Ct
st
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ss
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C
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T-137
CA H DI B
EMEN B F NC ION
E ONAL E ICE
th s ds d
s
F
H
H
t
t
h
h
t
t
F
Ed
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Ms
th
t
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F
d t d
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GENE AL GO E NMEN
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th
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ss , N Y
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th
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t
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t
th
ALL O HE CA EGO IE
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s
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t
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,
,
Ct
ELEC ED OFFICIAL
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t
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Ch
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t
t
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t
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s ts
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st
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ENDING
,
,
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T-138
CA H DI B
EMEN B F NC ION
th s ds d
s
F

A
t
dM
ts, D
t
t
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B
C t ,D s
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D
t, D
t
t
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t t D
tC
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s
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s, D
t
t
O
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F
t
Ad
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A
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t
s,
d H st
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F
t
AN O A ION
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h s, D
t
t
h
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t
t
F
t
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th
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t
t
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dI
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t
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hts, D s
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t
t Ass st
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d
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s, O
F
t d
,
,
th
s ts
t t
,O
s ts
T-139
CA H DI B
EMEN B F NC ION
th s ds d
s
F
F
HIGHE ED CA ION
Ct
st
N Y
H h Ed
Ms
s
H h Ed
sC
t t
s t C st
F d
t t
st
N Y
F
t
ED CA ION
A ts, C
Ed
,D
Ad
Ed
A Ot
F
th
t
,N
t t
,
,
t
Ct
GENE AL GO E NMEN
B d t, D s
th
C
,D
t
t
D
dC
s
B d
E
s, t t B d
E
s, O
G
C
ss , N Y
t t
G
s, O
I s t G
,O
th
L
M
tC
s
L
,D s
th
D
s
,O
E
t
sB d
I t
t ,C
ss
dW
B d, t t
t t ,D
t
t
A
s, D s
dF
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t
t
h
,O
t
s' A s, D s
W
I s t G
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W
s' C
s
B d
F
t
ELEC ED OFFICIAL
A dt dC t ,D
t
E
Ch
J d
L ,D
t
t
L s t
L t
tG
,O
F
t
s ts
,
d t d
,
,
,
,
,
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,
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,
,
,
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,
t d
,
t d
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t d
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,
,
th
ALL O HE CA EGO IE
L
D t
Ms
s
F
t
O AL NON E ONAL E
F
s ts
,
ICE/ INDI EC CO
ENDING
T-140
CA H DI B
EMEN B F NC ION
GENE AL A E CHA GE
th s ds d
s
F

A
t
dM
ts, D
t
t
A h
B
C t ,D s
E
D
t, D
t
t
E
s
h dD
t A th t
F
s, D
t
t
D
t
t
F
t
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t C s
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t
s,
d H st
s
F
t
AN O A ION
M t
h s, D
s t
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F
t
t
t
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th
s, O
t
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t Ass st
MEN AL H GIENE
A h s
d
st
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t Ds
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OMH
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th D
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d Ad
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t
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,
Ct
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HIGHE ED CA ION
Ct
st
N Y
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Ms
s
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t t
s t C st
F d
t t
st
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t
s, O
t Ds

C
s, D
t
t
C
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d
t
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dN
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t t
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t
ED CA ION
Ed
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Ad
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F
s ts
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t
t
HEAL H
A
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th
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t
t
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t
C
dI
F
t
OCIAL WELFA E
Ch d
dF
OCF
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L
,D
t
t
d Ds
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t
F
s ts
s, D s
,N
t t
,
,
,
,
,
,
,
,
,
T-141
CA H DI B
EMEN B F NC ION
GENE AL A E CHA GE
th s ds d
s
F
F
GENE AL GO E NMEN
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th
C
,D
t
t
D
dC
s
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G
C
ss , N Y
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G
s, O
L
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th
D
s
,O
dW
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t t ,D
t
t
dF
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t
t
t
s' A s, D s
W
I s t G
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s' C
s
B d
F
t
ELEC ED OFFICIAL
A dt dC t ,D
J d
L ,D
t
t
F
t
A E CHA GE
ENDING
s ts
,
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,
t d
,
t d
,
t d
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,
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,
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,
,
,
ALL O HE CA EGO IE
G
t t Ch
s
Ms
s
F
t
O AL GENE AL
F
s ts
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
T-142
CA H DI B
EMEN B F NC ION
CA I AL OJEC
th s ds d
s
F

A
t
dM
ts, D
t
t
E
D
tC t
E
D
t, D
t
t
E
t t D
tC
E
s
h dD
t A th t
O
D
t A th t
E
D
t
t t
I st
t
F
t
E
t C s
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t
H ds
st
s,
d H st
s
F
t
AN O A ION
M t
t
s t
A th
M t
h s, D
t
t
h
A th t , N Y
t t
s t
,D
t
t
F
t
HEAL H
H th, D
H
F
t
t
,O
,
,
t
t
OCIAL WELFA E
Ch d
dF
OCF
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dC
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t
s, O
t
t Ds

C
s, D
t
t
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d
t
dE
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dN
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t t
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F
t
HIGHE ED CA ION
Ct
st
N Y
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sC
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st
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,
,
s, O
s, O
F
d t d
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A s
F
s ts
MEN AL H GIENE
A h s
d
st
OA A
M t H th, O
OMH
th D
O WDD
O WDD Ot
F
t
ED CA ION
Ed
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Ad
A Ot
F
F
s ts
ICE
t M t h
s, D s
GENE AL GO E NMEN
G
s, O
t t ,D
t
t
h
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F
t
ELEC ED OFFICIAL
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L ,D
t
t
ts
,
,
,
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,
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,
,
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,
,
,
,
,
,
T-143
CA H DI B
EMEN B F NC ION
CA I AL OJEC
th s ds d
s
F
F
F
s ts
d t d
,
,
,
,
,
,
,
ALL O HE CA EGO IE
Ms
s
F
t
O AL CA I AL
OJEC
ENDING
s ts
t d
,
t d
,
t d
,
,
,
,
,
,
,
T-144
CA H DI B
th
EMEN B F NC ION
A E F ND
s ds d
s

A
t
dM
ts, D
t
t
A h
B
C t ,D s
E
D
tC t
E
D
t, D
t
t
E
t t D
tC
E
s
h dD
t A th t
F
s, D
t
t
O
D
t A th t
D
t
t
E
D
t
t t
I st
t
F
t
Ad
d
A
E
t C s
,D
t
H ds
st
s,
d H st
s
F
t
AN O A ION
M t
t
s t
A th
M t
h s, D
t
t
h
A th t , N Y
t t
s t
,D
t
t
F
t
HEAL H
A
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th
H th, D
t
t
M d
A t
M d d Ad
t
H t
M d dI s t G
t
C
dI
F
t
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dF
OCF
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dC
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hts, D s
L
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t
t
N
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A Ot
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t
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,
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th
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s, O
t
t Ass st
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d
st
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C t
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t
t
th D
t Ds
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t
C
d Ad
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t
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ICE
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F
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,
F
t d
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,
s, O
F
d t d
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,
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F
s ts
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,
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F
s ts
,
,
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ss
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T-145
CA H DI B
th
EMEN B F NC ION
A E F ND
s ds d
s
F
J d
J d
M t
t t
t t
F
N
dN
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t
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ss
C
s, N
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Y
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ts
t t
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,
GENE AL GO E NMEN
B d t, D s
th
C
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t
t
D
dC
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s, t t B d
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s, O
G
C
ss , N Y
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G
s, O
I s t G
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th
L
M
tC
s
L
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th
D
s
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t
sB d
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ss
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t
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h
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th
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t t Ch
s
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t
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,
,
,
,
,
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,

Ad d I
s
M
s
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G ts
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sF
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s th L F
s
G
t Ass st
F
t
O AL
F
d t d
t t
ED CA ION
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th
Ed
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t
t
Ad
A
t
Ed
Ct
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t
ELEC ED OFFICIAL
A dt dC t ,D
t
E
Ch
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t
t
L s t
L t
tG
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F
t
F
s ts
st
HIGHE ED CA ION
Ct
st
N Y
H h Ed
Ms
s
H h Ed
F
sC t M t h
H h Ed
sC
,N
t t
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st
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t
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s ts
,
,
ENDING
,
,
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,
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T-146
CA H DI B
EMEN B F NC ION
A E F ND
LOCAL A I ANCE G AN
th s ds d
s
F

A
t
dM
ts, D
t
t
E
D
tC t
E
D
t, D
t
t
E
t t D
tC
E
s
h dD
t A th t
F
s, D
t
t
D
t
t
E
D
t
t t
I st
t
F
t
E
t C s
,D
t
s,
d H st
s
F
t
AN O A ION
M t
t
s t
A th
h
A th t , N Y
t t
s t
,D
t
t
F
t
t
,O
,
,
MEN AL H GIENE
A h s
d
st
OA A
OA A Ot
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C t
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OMH
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th D
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t
C
d Ad
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t
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s, O
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t d
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,

ICE
C
s, D
t
t
C
s dC
t
s
M d d, D
C
J s
s, D s
D s st Ass st
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d
t
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s, O
t Ds
F
t d
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,
HIGHE ED CA ION
Ct
st
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F
sC
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st
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F
t
,
,
,
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,
F
t d
,
,
,
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A s
F
d t d
,
,
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t
t Ass st
F
s ts
HEAL H
A
,O
th
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t
t
M d
A t
M d d Ad
t
H t
F
t
OCIAL WELFA E
Ch d
dF
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dC
L
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t
t
N
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t
F
s ts
ts
t t
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
T-147
CA H DI B
EMEN B F NC ION
A E F ND
LOCAL A I ANCE G AN
th s ds d
s
F
F
s ts
ED CA ION
A ts, C
th
Ed
,D
t
t
Ad
A
t
Ed
Ct
A Ot
F
t
,
,
,
,
,
GENE AL GO E NMEN
E
s, t t B d
G
C
ss , N
D
s
t t ,D
t
t
dF
,D
t
s' A s, D s
F
t
ELEC ED OFFICIAL
A dt dC t ,D
J d
F
t
,
,
,
,
,
,
,
F
s ts
,
,
,
,
,
,
,
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,
F
d t d
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,
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,
F
t d
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F
t d
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t d
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Y
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,

Ad d I
s
M
s
E
I
G ts
Ms
sF
Ass st
M
s th L F
s
G
t Ass st
F
t
ALL O HE CA EGO IE
Ms
s
F
t
ENDING
T-148
CA H DI B
EMEN B F NC ION
A E F ND
A E O E A ION
th s ds d
s
F
s ts
s ts
d t d

A
t
dM
ts, D
t
t
A h
B
C t ,D s
E
D
t, D
t
t
E
t t D
tC
E
s
h dD
t A th t
F
s, D
t
t
O
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t
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Ad
d
A
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t C s
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t
s,
d H st
s
F
t
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,
,
AN O A ION
M t
h s, D
t
t
h
A th t , N Y
s t
,D
t
t
F
t
HEAL H
A
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th
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t
t
M d
A t
M d d Ad
t
H t
M d dI s t G
t
C
dI
F
t
OCIAL WELFA E
Ch d
dF
OCF
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dC
H
hts, D s
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th
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t
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d
st
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OMH Ot
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t
t
th D
t Ds
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t
C
d Ad
F
t
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s, O
,
,
s, O
,
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s W th D s

ICE
C
,C
ss
C
s, D
t
t
C
J s
s, D s
D s st Ass st
H
d
t
dE
s, D s
I d
tL
s, O
J d
C d t, C
ss
J d
N
,C
ss
J d
C
s, N Y
t t
M t
dN
A s, D s
t t
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t t d F
st
s, O
F
t
s, C
ss
,
F
t d
t t
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F
t d
,
,
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,
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,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
T-149
CA H DI B
EMEN B F NC ION
A E F ND
A E O E A ION
th s ds d
s
F
HIGHE ED CA ION
Ct
st
N Y
H h Ed
Ms
s
H h Ed
sC
t t
s t C st
F d
t t
st
N Y
F
t
ED CA ION
A ts, C
Ed
,D
A Ot
F
th
t
,N
t t
,
,
GENE AL GO E NMEN
B d t, D s
th
C
,D
t
t
D
dC
s
B d
E
s, t t B d
E
s, O
G
C
ss , N Y
t t
G
s, O
I s t G
,O
th
L
M
tC
s
L
,D s
th
D
s
,O
E
t
sB d
I t
t ,C
ss
dW
B d, t t
t t ,D
t
t
A
s, D s
dF
,D
t
t
h
,O
t
s' A s, D s
W
I s t G
,O
W
s' C
s
B d
F
t
ELEC ED OFFICIAL
A dt dC t ,D
t
E
Ch
J d
L ,D
t
t
L s t
L t
tG
,O
F
t
A E O E A ION
s ts
d t d
,
,
,
,
,
,
,
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,
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,
,
,
,
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,
,
t d
t d
t d
,
,
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,
,
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,
th
ALL O HE CA EGO IE
L
D t
Ms
s
F
t
O AL
F
s ts
,
,
,
ENDING
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
T-150
CA H DI B
EMEN B F NC ION
A E F ND
E ONAL E ICE
th s ds d
s
F

A
t
dM
ts, D
t
t
A h
B
C t ,D s
E
D
t, D
t
t
E
t t D
tC
E
s
h dD
t A th t
F
s, D
t
t
O
D
t A th t
D
t
t
F
t
Ad
d
A
E
t C s
,D
t
s,
d H st
s
F
t
AN O A ION
M t
h s, D
s t
,D
F
t
t
t
HEAL H
A
,O
th
H th, D
t
t
M d d Ad
t
H t
M d dI s t G
t
C
dI
F
t
OCIAL WELFA E
Ch d
dF
OCF
H s
dC
H
hts, D s
L
,D
t
t
N
dC
d Ds
A Ot
F
t
t
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t
t
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th
s, O
t
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t
t Ass st
MEN AL H GIENE
A h s
d
st
OA A
OA A Ot
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C t
M t H th, O
OMH
OMH Ot
th D
O WDD
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t
C
d Ad
F
t
,O
A s
s, O
t Ds
s, O
s W th D s
s, C
ss
,

ICE
C
,C
ss
C
s, D
t
t
C
J s
s, D s
D s st Ass st
H
d
t
dE
s, D s
I d
tL
s, O
J d
C d t, C
ss
J d
C
s, N Y
t t
M t
dN
A s, D s
t t
,D s
t t d F
st
s, O
F
t
HIGHE ED CA ION
Ct
st
N Y
H h Ed
Ms
s ts
s ts
d t d
,
,
,
,
,
,
,
,
,
,
,
t d
t d
t d
,
,
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,
,
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,
T-151
CA H DI B
EMEN B F NC ION
A E F ND
E ONAL E ICE
th s ds d
s
F
H h
t t
t t
F
Ed
sC
s t C st
st
N Y
t
ED CA ION
A ts, C
Ed
,D
A Ot
F
th
t
,N
t t
,
,
F
t d
,
F
t d
,
t d
,
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,
,
,
,
,
,
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,
,
,
,
,
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,
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th
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t
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s ts
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ELEC ED OFFICIAL
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t
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Ch
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t
t
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t
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,
ENDING
,
,
,
,
,
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,
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,
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,
T-152
CA H DI B
EMEN B F NC ION
A E F ND
th s ds d
s
F

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t
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ts, D
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t
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t
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th
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t Ass st
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ICE
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ss
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st
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ss
T-153
CA H DI B
EMEN B F NC ION
A E F ND
th s ds d
s
F
HIGHE ED CA ION
Ct
st
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Ms
s
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t t
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st
N Y
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t
ED CA ION
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Ed
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th
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,
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M
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h
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t
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Ch
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th
ALL O HE CA EGO IE
L
D t
Ms
s
F
t
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F
s ts
ICE/ INDI EC CO
ENDING
T-154
CA H DI B
EMEN B F NC ION
A E F ND
GENE AL A E CHA GE
th s ds d
s
F

A
t
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ts, D
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th
C
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G
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ss , N Y
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CA H DI B
EMEN B F NC ION
A E F ND
GENE AL A E CHA GE
th s ds d
s
F
G
L
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th
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t
t
dF
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t
t
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s
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F
t
ELEC ED OFFICIAL
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t
t
F
t
ALL O HE CA EGO IE
G
t t Ch
s
Ms
s
F
t
O AL GENE AL
A E CHA GE
ENDING
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,
,
,
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,
s ts
,
d t d
,
,
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t d
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T-156
CA H DI B
EMEN B F NC ION
A E F ND
CA I AL OJEC
th s ds d
s
F

A
t
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ts, D
t
t
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t
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t
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t
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t
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st
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t
AN O A ION
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t
s t
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t
t
h
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t
F
t
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H
F
t
t
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t
t
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s, O
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t
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h
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t
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ts
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T-157
CA H DI B
EMEN B F NC ION
A E F ND
CA I AL OJEC
th s ds d
s
F
ALL O HE CA EGO IE
Ms
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F
t
O AL CA I AL
OJEC
ENDING
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,
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T-158
CA H DI B
EMEN B F NC ION
ECIAL E EN E A E F ND
LOCAL A I ANCE G AN
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s
F

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ALL O HE CA EGO IE
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F
t
,
,
,
,
,
,
,
,
,
,
,
,
T-159
CA H DI B
EMEN B F NC ION
LOCAL A I ANCE G AN
th s ds d
s
F
ENDING
s ts
,
,
F
s ts
,
,
F
d t d
,
,
F
,
F
t d
,
F
t d
,
T-160
t d
,
CA H DI B
EMEN B F NC ION
E ONAL E ICE
th s ds d
s
F

A
t
dM
ts, D
t
t
A h
B
C t ,D s
E
D
t, D
t
t
E
s
h dD
t A th t
F
s, D
t
t
O
D
t A th t
D
t
t
F
t
E
t C s
,D
t
s,
d H st
s
F
t
AN O A ION
M t
h s, D
s t
,D
F
t
t
t
HEAL H
H th, D
t
t
H t
M d dI s t G
t
C
dI
F
t
OCIAL WELFA E
Ch d
dF
OCF
H s
dC
L
,D
t
t
d Ds
A Ot
F
t
t
t
th
s, O
t
,D s
t Ass st
s, O
t Ds
s, O
s W th D s
s, C
F
d t d
,
,
,
,
,
,
t d
t d
t d
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
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,
,
,
,
,
,
,
,
,
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,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
ss
,
HIGHE ED CA ION
Ct
st
N Y
H h Ed
Ms
s
H h Ed
sC
t t
s t C st
F d
t t
st
N Y
F
t
F
s ts
,O
A s

C
s, D
t
t
C
J s
s, D s
H
d
t
dE
I d
tL
s, O
M t
dN
A s, D s
t t
,D s
t t d F
st
s, O
F
t
,O
,O
MEN AL H GIENE
A h s
d
st
OA A
OA A Ot
J s
C t
M t H th, O
OMH
OMH Ot
th D
O WDD
O WDD Ot
t
C
d Ad
F
t
ED CA ION
Ed
,D
A Ot
F
F
s ts
ICE
s, D s
,N
t t
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
T-161
CA H DI B
EMEN B F NC ION
E ONAL E ICE
th s ds d
s
F
GENE AL GO E NMEN
B d t, D s
th
C
,D
t
t
D
dC
s
B d
G
C
ss , N Y
t t
G
s, O
L
,D s
th
E
t
sB d
dW
B d, t t
t t ,D
t
t
dF
,D
t
t
W
I s t G
,O
W
s' C
s
B d
F
t
ELEC ED OFFICIAL
A dt dC t ,D
J d
L ,D
t
t
F
t
ALL O HE CA EGO IE
Ms
s
F
t
O AL E ONAL E
ICE
ENDING
s ts
s ts
d t d
,
,
,
t d
t d
t d
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
T-162
CA H DI B
EMEN B F NC ION
NON E ONAL E ICE
th s ds d
s
F

A
t
dM
ts, D
t
t
A h
B
C t ,D s
E
D
t, D
t
t
E
s
h dD
t A th t
F
s, D
t
t
O
D
t A th t
D
t
t
F
t
E
t C s
,D
t
s,
d H st
s
F
t
AN O A ION
M t
h s, D
s t
,D
F
t
t
t
t
,O
t
t
HEAL H
A
,O
th
H th, D
t
t
H t
t
C
dI
F
t
OCIAL WELFA E
Ch d
dF
OCF
H s
dC
L
,D
t
t
d Ds
A Ot
F
t
s, O
t
,D s
t Ass st
MEN AL H GIENE
A h s
d
st
A s
OA A
OA A Ot
J s
C t
M t H th, O
OMH
OMH Ot
M t H
,D
t
t
th D
t Ds
O WDD
O WDD Ot
t
C
d Ad
F
t
C
s, D
t
t
C
J s
s, D s
H
d
t
dE
I d
tL
s, O
M t
dN
A s, D s
t t
,D s
t t d F
st
s, O
F
t
HIGHE ED CA ION
Ct
st
N Y
H h Ed
Ms
s
H h Ed
sC
t t
s t C st
F d
t t
st
N Y
F
t
ED CA ION
Ed
,D
A Ot
F
,O
s, O
s, O
s W th D s
s, C
s ts
s ts
d t d
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
t d
t d
t d
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
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,
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,
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,
,
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,
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,
,
,
,
,
,
,
,
,
,
,
,
,
,
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,
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,
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,
,
,
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,
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,
,
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,
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,
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,
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,
,
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,
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,
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,
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,
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,
,
,
,
,
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,
,
,
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,
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,
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,
,
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,
,
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,
,
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,
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,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
ss
ICE
s, D s
,N
t t
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
T-163
CA H DI B
EMEN B F NC ION
NON E ONAL E ICE
th s ds d
s
F
GENE AL GO E NMEN
B d t, D s
th
C
,D
t
t
D
dC
s
B d
E
s, t t B d
G
C
ss , N Y
t t
G
s, O
I s t G
,O
th
L
M
tC
s
L
,D s
th
D
s
,O
E
t
sB d
dW
B d, t t
t t ,D
t
t
dF
,D
t
t
W
I s t G
,O
W
s' C
s
B d
F
t
ELEC ED OFFICIAL
A dt dC t ,D
J d
L ,D
t
t
L s t
F
t
ICE
s ts
d t d
t d
t d
t d
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
ALL O HE CA EGO IE
Ms
s
F
t
O AL NON E ONAL E
F
s ts
ENDING
T-164
CA H DI B
EMEN B F NC ION
GENE AL A E CHA GE
th s ds d
s
F

A
t
dM
ts, D
t
t
A h
B
C t ,D s
E
D
t, D
t
t
E
s
h dD
t A th t
F
s, D
t
t
D
t
t
F
t
E
t C s
,D
t
s,
d H st
s
F
t
AN O A ION
M t
h s, D
s t
,D
F
t
t
t
t
t
s, O
t
MEN AL H GIENE
A h s
d
st
OA A
OA A Ot
J s
C t
M t H th, O
OMH
OMH Ot
th D
O WDD
O WDD Ot
t
C
d Ad
F
t
,D s
A s
t Ds
s W th D s
s, C
F
d t d
,
,
,
,
,
,
,
,
t d
t d
t d
,
,
,
,
,
,
,
,
,
,
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,
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,
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,
,
,
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,
,
,
,
,
,
,
,
,
,
,
,
,
ss
,
HIGHE ED CA ION
Ct
st
N Y
H h Ed
Ms
s
H h Ed
sC
t t
s t C st
F d
t t
st
N Y
F
t
s, O

C
s, D
t
t
C
J s
s, D s
H
d
t
dE
I d
tL
s, O
M t
dN
A s, D s
t t
,D s
s, O
F
t
ED CA ION
Ed
,D
A Ot
F
s, O
F
s ts
,O
HEAL H
H th, D
t
t
H t
t
C
dI
F
t
OCIAL WELFA E
Ch d
dF
OCF
H s
dC
L
,D
t
t
F
t
F
s ts
ICE
s, D s
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,N
GENE AL GO E NMEN
B d t, D s
th
C
,D
t
t
D
dC
s
B d
G
C
ss , N Y
t t
t t
T-165
CA H DI B
EMEN B F NC ION
GENE AL A E CHA GE
th s ds d
s
F
G
L
s, O
th
,D s
dW
B d, t t
t t ,D
t
t
dF
,D
t
t
W
I s t G
,O
W
s' C
s
B d
F
t
ELEC ED OFFICIAL
A dt dC t ,D
J d
L ,D
t
t
F
t
ALL O HE CA EGO IE
Ms
s
F
t
O AL GENE AL
A E CHA GE
ENDING
s ts
,
,
,
,
,
s ts
,
d t d
,
,
,
,
,
t d
,
t d
,
t d
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
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,
,
,
,
,
,
,
,
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,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
T-166
CA H DI B
EMEN B F NC ION
ECIAL E EN E FEDE AL F ND
LOCAL A I ANCE G AN
th s ds d
s
F

E
D
t, D
t
t
F
t
s,
d H st
s
F
t
AN O A ION
M t
h s, D
s t
,D
F
t
t
t
,O
t
t
HEAL H
A
,O
th
H th, D
t
t
M d
A t
M d d Ad
t
H t
F
t
OCIAL WELFA E
Ch d
dF
OCF
H s
dC
L
,D
t
t
d Ds
W
A t
A Ot
F
t
,
,
,
,
s, O
t
t Ass st
BLIC
A s
t Ds
J s
s, D s
d
t
dE
s, O
t
HIGHE ED CA ION
H h Ed
t t
st
N
F
t
ED CA ION
A ts, C
Ed
,D
Ad
Ed
A Ot
F
GENE AL GO
E
s, t t
G
t t ,D
t
F
th
t
,O
,
,
,
MEN AL H GIENE
A h s
d
st
OA A
M t H th, O
OMH
th D
O WDD
F
t
C
H
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sC
Y
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,
,
,
,
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,
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,
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,
,
,
,
,
,
,
,
,
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,
,
,
,
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,
,
,
,
s, O
s ts
t d
t d
t d
,
,
,
,
,
,
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ICE
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,
,
,N
,
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,
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,
Ct
t
,
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t t
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,
E NMEN
B d
s, O
t
t
,
,
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,
ALL O HE CA EGO IE
Ms
s
F
t
,
,
,
,
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,
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,
,
,
,
,
ENDING
T-167
CA H DI B
EMEN B F NC ION
E ONAL E ICE
th s ds d
s
F

A
t
dM
ts, D
t
t
F
s, D
t
t
D
t
t
F
t
E
t C s
,D
t
s,
d H st
s
F
t
AN O A ION
M t
h s, D
s t
,D
F
t
t
t
s ts
d t d
,
,
t d
t d
t d
,
,
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T-172
CA H DI B
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T-173
General Fund Transfers From Other Funds

(thousands of dollars)
FY 2014
Results
FY 2015
Updated
FY 2016
Projected
FY 2017
Projected
FY 2018
Projected
RBTF - Dedicated PIT in excess of Debt Service
8,821,785
9,037,778
9,635,698
10,235,192
10,663,898
STBF - Sales Tax Bond Fund
2,935,989
2,894,416
2,922,783
2,932,778
2,932,347
LGAC - Dedicated Sales Tax in excess of Debt Service
2,567,787
2,614,891
2,742,940
2,880,192
3,087,143
CWCA - Real Estate Transfer Tax in excess of Debt Service
704,606
761,140
826,236
884,785
957,871
Total All Other Transfers

339.22094
Accident Prevention Course
339.21982
Administration Program Account
339.22091
Adult Home Quality Enhancement Account
339.22033
Alcohol Beverage Control
339.22110
Assisted Living Residence Quality Oversight Account
339.22138
Authority Budget Office
323.550ZY
Building Administration Account - Internal Service Fund
339.219YL
Building Administration Account - Special Revenue Fund
339.21977
Business and Licensing Services Account
339.22028
Central Registry
339.21920
Certificate of Need Account
334.55055
Civil Service Administration
339.21962
Clinical Laboratories Fee Account
339.21904
Code Enforcement Account
339.21922
Continuing Care Retirement Community Account
331.50318
Convention Center Account
397.55350
Correctional Industries
339.21945
Criminal Justice Improvement
339.22042
DED Marketing Account
072.30050
Dedicated Highway and Bridge Trust Fund
072.30050
Dedicated Highway and Bridge Trust Fund
323.55010
Design and Construction Account
339.22087
DMV-Compulsory Insurance Fund
339.21923
DOL Fee Penalty
366.23102
Drinking Water Program Account
061.20809
Emergency Medical Services Training Account
396.55301
Employee Benefit Division Administration
334.55056
Employee Health Services Occupational Health Program
301.21080
ENCON Magazine Account
339.21959
Environmental Laboratory Fee Account
078.304CC
Environmental Protection Fund
301.21081
Environmental Regulatory Account
339.22101
EPIC Premium Account
307.21351
Equipment Loan Fund
339.22065
Examination and Miscellaneous Revenue
323.550ZX
Executive Direction Program Fund
267.25200
Federal Education
267.25200
Federal Education
265.25100
Federal HHS - AG&MKTS
265.25100
Federal HHS - AGING
265.25100
Federal HHS - DOH
265.25100
Federal HHS - OCFS
265.25100
Federal HHS - OMIG
265.25100
Federal HHS - OTDA
301.21065
Federal Indirect Recovery Account
290.25300
Federal Operating Grant - DHCR
290.25300
Federal Operating Grant - DOH
290.25300
Federal Operating Grant - HSES
290.25300
Federal Operating Grant - STATE
261.25000
Federal USDA/FNS - AG&MKTS
261.25000
Federal USDA/FNS - DOH
261.25000
Federal USDA/FNS - OTDA
339.21950
Fingerprint Identification and Technology Account
339.21996
Fire Protection
339.21900
Fund Sweeps
339.22075
Funeral Directing Account
312.31500
Hazardous Waste
396.55300
Health Insurance Revolving Fund
339.22140
Helen Hayes Hospital Account
339.21960
HESC Insurance Premium Payments Account
345.22656
Hospitals Debt Service
316.4025
Housing Debt
339.22090
Housing Indirect Cost Recovery Account
339.21930
I Love NY Water Account
345.22653
Income Fund Revenues
890,890
606
21
9
1,822
1,586
14,810
2
8,377
631
13,409
9,372
131
15,000
51,847
7
1,566
350
8,038
115,079
10,000
7,745
13
8
24,249
51,700
64
26,000
1,444,639
606
1,301
21
837
9
45
25
1,006
69,018
1,822
1,086
1,651
289
14,810
2
9
357
8,916
131
19,045
20,702
433
11,043
8,372
1,108
131
639
8
131
131
1,459
7
1,961
5
669
900
100
772
2,326
8,390
1,579
140,521
134
401
102
2,320
59
900
3,251
52,455
12,563
13
100,000
8
28,849
3,428
299
12,120
58,536
201
64
35,762
812,775
606
1,301
21
837
9
45
25
1,006
39,080
1,822
1,086
1,651
289
14,810
2
9
357
8,611
131
19,045
20,702
433
10,043
8,372
1,108
131
639
8
131
131
1,459
7
1,961
5
669
900
50
772
2,326
8,390
1,579
100,800
134
401
102
59
450
3,251
30,100
12,563
13
8
28,849
3,428
299
12,120
42,170
201
64
47,543
770,568
606
1,301
21
837
9
45
25
1,006
41,321
1,822
1,086
1,651
289
14,810
2
9
357
8,596
131
19,045
20,702
433
9,923
8,372
1,108
131
639
8
131
131
1,459
7
1,961
5
669
900
50
772
2,326
8,390
1,579
100,800
134
401
102
59
450
3,251
30,100
12,563
13
8
28,849
3,428
299
12,120
38,564
201
64
57,022
743,866
606
1,301
21
837
9
45
25
1,006
40,566
1,822
1,086
1,651
289
14,810
2
9
357
8,596
131
19,045
20,702
433
9,766
8,372
1,108
131
639
8
131
131
1,459
7
1,961
5
669
900
50
772
2,326
8,390
1,579
100,800
134
401
102
59
450
3,251
30,100
12,563
13
8
28,849
3,428
299
12,120
38,564
201
64
54,322
SFS Fund
Account Name
T-174
General Fund Transfers From Other Funds

SFS Fund
390.23551
301.21060
339.21994
339.22096
052.20501
339.22097
160.20902
301.21066
169.60615
061.20804
301.21084
314.21452
225.23651
339.22144
169.60690
339.22149
354.22802
339.21976
225.23652
339.21989
339.22141
339.22142
339.22156
314.21451
339.22139
339.22163
061.20816
061.20814
339.22051
339.22088
050.20452
061.20815
339.22123
339.22011
339.21915
339.21965
339.21944
339.21993
339.22046
339.22021
339.21912
339.21900
339.22024
323.550ZZ
339.219YN
325.50050
339.21902
346.22700
339.22162
339.21969
339.22055
339.22002
339.21933
339.22169
339.22044
050.20451
482.23601
339.22172
480.25900
339.22103
160.20903
365.23051
301.21053
339.22150
339.21995
339.22186
Account Name
Indigent Legal
Indirect Charges Account
Insurance Department
Legal Services Assistance
Local Government Records Management Improvement
Local Public Health Services Account
Lottery Administration
Low Level Radioactive Waste Account
Medicaid Recoveries Account
Mined Land Reclamation Account
Mobile Source
Mobility Tax Trust Fund
Montrose Veteran's Home
Mortgage Settlement Fund
Motor Fuel Quality Account
Motor Vehicle Enforcement
Motorcycle Safety
MTA Aid Trust
Multi-Agency Training
New York City Veterans' Home Account
New York State Home for Veterans Account
NYC Rent Revenue
Operating Permit Program Account
Patient Safety
Patron Services Account
Pilot Health Insurance Account
Primary Care Initiatives Account
Professional Education Services
Professional Medical Conduct Account
Proprietary Vocational School Supervision Fund
Provider Collection Monitoring Account
Public Safety Communications Fund
Public Service Account
Quality of Care Improvement Account
Radiological Health Protection Program Account
Radiology
Radon Detection Device Account
Regulation of Indian Gaming Account
Regulation of Manufactured Housing Account
Regulation of Racing Account
Reserve for Transaction Risks
Revenue Arrearage
Standards and Purchase Account - Internal Service Fund
Standards and Purchase Account - Special Revenue Fund
State Fair Receipts Account
Statewide Planning and Research
Substance Abuse Services
Systems & Technology
Teacher Certification
Traffic Adjudication Account
Training Materials & Register Fees
Transportation Surplus Property
Tribal - State Compact
Tug Hill Administration Account
Tuition Reimbursement Fund
UI Special Interest & Penalty Account
Underground Facilities Safety Training
Unemployment Insurance Administration Fund
Vital Records Management Account
VLT Administration Account
Vocational Rehabilitation Fund
Waste Tire Management and Recycling Program Account
Weights and Measures Account
Workers Compensation Board
Youth Facility Per Diem Fund
TOTAL TRANSFERS FROM OTHER FUNDS
FY 2014
Results
11,000
523
1,200
782
5
3,700
1,673
100,800
6
108
500
73
2,777
1,000
297
20,000
7,400
216
1,350
2
100
22,554
3,000
1,000
833
861
58
1,303
315,060
23
3,211
161
32
2,000
30
24,810
15,921,057
FY 2015
Updated
863
2,000
782
5
4,040
336
3,700
1,300
4,594
5,400
67
22,817
200
100,800
6
225
107
119
115
110
73
70
102
158
2,777
291
297
674
50,000
3,823
118,219
216
1,350
2
327
100
448
(86,732)
22,908
1,354
3,034
419
4,214
297,888
5,066
861
2,288
803
113,200
10
23
3,211
175
41,184
2,405
662
32
30
16,253
55,000
16,752,864
FY 2016
Projected
FY 2017
Projected
FY 2018
Projected
863
2,000
782
5
4,040
336
3,700
1,300
4,594
5,400
67
22,817
200
100,800
6
225
107
119
115
110
73
70
102
158
2,777
291
297
674
50,000
3,971
216
1,350
2
327
100
448
(109,989)
22,925
1,354
3,034
427
4,214
5,117
861
2,288
803
121,200
10
23
3,211
175
41,184
2,405
662
32
30
16,253
55,000
863
2,000
782
5
4,040
336
3,700
1,300
4,594
5,400
67
22,817
200
100,800
6
225
107
119
115
110
73
70
102
158
2,777
291
297
674
4,002
216
1,350
2
327
100
448
(110,007)
22,840
1,354
3,034
427
4,214
5,003
861
2,288
803
121,200
10
23
3,211
175
41,184
2,405
662
32
30
16,253
55,000
863
2,000
782
5
4,040
336
3,700
1,300
4,594
5,400
67
200
100,800
6
225
107
119
115
110
73
70
102
158
2,777
291
297
674
3,906
216
1,350
2
327
100
448
(110,007)
22,677
1,354
3,034
421
4,214
4,995
861
2,288
803
121,200
10
23
3,211
175
41,184
2,405
662
32
30
16,253
55,000
16,940,432
17,703,515
18,385,125
T-175
General Fund Transfers To Other Funds

FY 2014
Results
FY 2015
Updated
FY 2016
Projected
FY 2017
Projected
FY 2018
Projected
Transfers to State Share Medicaid
1,576,014
1,638,392
1,313,124
1,280,591
1,155,591
Transfers to Debt Service Funds
1,971,572
1,081,062
1,058,231
1,457,232
1,509,337
Transfers to Capital Projects Funds
1,435,669
929,772
1,405,922
1,760,886
2,005,793
970,708
977,464
979,530
979,530
979,530
Total All Other Transfers

339.22033 Alcohol Beverage Control
020.20143 Alzheimers Disease Research & Assistance
334.55057 Banking Service
339.22157 Batavia-Medicaid Income Account
339.22032 Batavia School for the Blind Fund
020.20155 Breast Cancer Research & Education
334.55069 Centralized Technology Services
054.20601 Charter Schools Stimulus Fund
020.20100 Combined Expendable Trust
397.55350 Correctional Industries
340.22501 Court Facilities Incentive Aid Fund
073.20853 Dedicated Mass Trust Fund
345.22656 Disproportionate Share
319.40300 DOH Income Fund
339.22161 Empire State Stem Cell Trust
396.55301 Employee Benefit Division Administration
323.550ZX Executive Direction Program Fund
339.22015 Financial Crimes Revenue Fund
339.22074 FMS Account
396.55300 Health Insurance Internal Service
339.21934 Hospital and Nursing Home Management Account
345.22656 Hospital Operations
316.40250 Housing Debt
345.22653 Income Fund Revenues
345.22654 Income Offset Loan Repayment
390.23551 Indigent Legal Services
339.22157 Medicaid Income
339.21909 Mental Hygiene Patient Income Fund
339.21907 Mental Hygiene Program Fund
313.21402 Metropolitan Mass Transportation
225.23651 Mobility Tax Trust Fund
169.60690 Mortgage Settlement Fund
368.23151 NYC County Clerk Operations Offset Fund
339.21905 NYS Thruway Authority Account
339.22038 OPWDD Provider
339.22163 Patron Services Account
020.20183 Prostate Cancer Research, Detection & Education
313.21401 Public Transportation Systems
073.20852 Railroad Account
301.21067 Recreation Account
339.22171 Recruitment Incentive and Retention
339.22053 Rome School for the Deaf Fund
339.219YN Standards and Purchase Account - Special Revenue Fund
339.22168 Tax Revenue Arrearage
073.20851 Transit Authority
020.20128 WB Hoyt Memorial
3,140,447
18,151
268
40,883
900
446
40,000
4,837
9,500
106,978
66,939
17,708
4,173
16,000
52,600
6,829
5,782
173,291
2,441
8,318
28,353
127
1,116,939
1,017,568
34,328
329,434
4,913
6,004
2,185
2,408
171
12,000
245
2,087
1,019
3,000
3,000
622
3,608,724
19,851
250
50,075
900
650
14,000
4,837
110,219
11,500
106,800
5,013
87,764
16,079
11,373
240
21,800
14,300
7,843
208,550
1,000
8,318
40,000
787,709
1,562,292
36,500
334,825
58,000
8,700
150
14,809
8,772
2,087
1,020
3,000
48,876
622
4,329,949
19,851
250
51,805
900
650
6,000
4,837
109,300
10,500
107,000
5,013
87,764
16,079
240
21,794
14,300
7,843
228,175
1,000
8,318
40,000
1,180,694
1,947,787
36,500
335,213
8,800
150
14,809
8,772
2,087
1,020
3,000
48,876
622
4,621,260
19,851
250
53,565
900
650
4,837
109,300
10,500
107,000
5,013
87,764
16,079
240
21,789
14,300
7,843
228,175
1,000
14,251
8,318
40,000
1,331,833
2,077,573
36,500
335,593
8,800
150
14,809
8,772
2,087
1,020
3,000
48,876
622
5,034,689
19,851
250
55,435
900
650
4,837
109,300
10,500
107,000
5,013
87,764
16,079
240
21,783
14,300
7,843
228,175
1,000
13,540
8,318
40,000
1,512,918
2,308,417
36,500
335,940
8,800
150
14,809
8,772
2,087
1,020
3,000
48,876
622
TOTAL TRANSFERS TO OTHER FUNDS
9,094,410
8,235,414
9,086,756
SFS Fund Account Name
Transfers to SUNY University Operations
10,099,499
10,684,940
T-176
T-177
4,159
47,114
(38,489)
0
8,625
Other financing sources (uses):

Net other financing sources (uses)
41,930
7,857
5,076
0
0
54,863
Disbursements:
Grants to Local Governments
State Operations
General State charges
Debt Service
Capital Projects
Total disbursements
4,159
42,687
7,710
0
50,397
Receipts:
Taxes
Federal Grants
Total receipts
General
Fund
1,131
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1,131
Tax
Stabilization
Reserve Fund
21
0
0
0
0
0
0
0
0
0
0
0
0
0
0
21
Contingency
Reserve Fund
(87)
0
(15)
0
(15)
72
0
0
0
0
72
0
0
0
0
87
Community
Projects
Fund
CASH COMBINING STATEMENT

GENERAL FUND
FY 2015
350
0
0
0
0
0
0
0
0
0
0
0
0
0
0
350
Rainy Day
Reserve Fund
553
(93)
13
(106)
0
(93)
0
0
0
0
0
0
0
0
0
0
646
Refund
Reserve
(30,374)
30,374
0
0
0
0
0
0
0
0
0
0
0
0
Eliminations
6,214
3,979
16,753
(8,236)
0
8,517
42,002
7,857
5,076
0
0
54,935
42,687
7,710
0
50,397
2,235
Total
T-178
334,825
(5,625)
0
329,200
(113)
72,852
0
0
(57,497) (2,318,264)
0
0
(57,497) (2,318,264)
(1,440)
53,032
4
1,182
0
(12,446)
0
(12,446)
1,833
(3)
0
0
0
0
317
12,481

Bond & Note Proceeds
(1,836)
0 1,931,003 1,902,250 32,324,218 2,687,768

22,647
0
61,969
632,517
560,661
0
0
9,284
92,745
52,205
0
0
0
0
0
0
0
0
0
0
22,647 1,931,003 1,973,503 33,049,480 3,300,634
(51,850)
Disbursements:
State Operations
Debt Service
Capital Projects
Total Disbursements
1,444
0 1,411,000
0
0
0
22,314
190,690
98,900
49,479
2,755
650
0 1,930,660 35,371,297 3,312,158
22,964 1,601,690 2,029,560 35,420,776 3,314,913
72,965
267
300
0
0
300
(19)
56
0
251
133
0
0
384
0
65
0
65
75
025
12,164
265
300
(8)
0
292
(24)
84
0
420
186
0
0
606
0
290
0
290
108
024
Receipts:
Taxes
Federal Grants
Total Receipts
261
0
0
0
0
810
10,152
7,500
1,252
438
0
0
9,190
0
10,000
0
10,000
9,342
023
225
221
6,707
9,484
1,079
0
0
17,270
111,891
0
0
111,891
5,326
72,554
0
144
0
0
0
144
Disbursements:
State Operations
Debt Service
Capital Projects
Total Disbursements
0
(89,295)
0
(89,295)
67,228
020
0
0
0
0
(2)
2,255
0
142
0
142
Receipts:
Taxes
Federal Grants
Total Receipts

2,257
019
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
269
0
(562)
0
(562)
32
5,808
0
2,345
818
0
0
3,163
0
3,757
0
3,757
5,776
050
290
0
(1,383)
0
(1,383)
(371)
3,705
5,056
2,163
1,002
0
0
8,221
0
9,233
0
9,233
4,076
052
0
(17,137)
0
(17,137)
124,087
3
2,002,476
329,719
38,941
0
0
2,371,136
0
(23,245)
2,535,605
2,512,360
(124,084)

FY 2015
0
(78)
0
(78)
(23)
1,011
0
3,645
0
0
0
3,645
0
3,700
0
3,700
1,034
300
0
0
0
0
0
0
3,429,375
0
0
0
0
3,429,375
3,429,375
0
0
3,429,375
053
19,660
(10,037)
0
9,623
(6,690)
(39,421)
0
70,926
21,526
0
0
92,452
0
76,139
0
76,139
(32,731)
301
4,837
0
0
4,837
0
5,440
4,837
0
0
0
0
4,837
0
0
0
0
5,440
054
75
(1,891)
0
(1,816)
(4,168)
83,894
0
37,869
14,452
0
0
52,321
0
49,969
0
49,969
88,062
302
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
059
20,006
(36,658)
0
(16,652)
1,169
20,518
0
24,779
6,221
0
0
31,000
0
48,821
0
48,821
19,349
303
0
(134,944)
0
(134,944)
(9,019)
7
5,308,162
52,170
3,543
0
0
5,363,875
970,000
4,519,800
0
5,489,800
9,026
061
86,674
160
0
0
0
0
2,222
3,273
0
34,089
13,054
0
0
47,143
0
49,365
0
49,365
1,051
305
62,661
0
0
62,661
(14,558)
57,303
0
0
0
0
(3,800)
4,597
0
12,800
200
0
0
13,000
0
9,200
0
9,200
8,397
306
0
(4,702)
0
(4,702)
(51,604)
35,070
678,625 3,215,604
0
143,034
0
12,924
0
0
0
0
678,625 3,371,562
473,900
0
127,506 3,324,660
0
0
601,406 3,324,660
71,861
073
T-179

Disbursements:
State Operations
Debt Service
Capital Projects
Total Disbursements
0
(297,888)
0
(297,888)
40
17,719
6,970
570
0
0
0
7,540
0
305,468
0
305,468
0
0
0
0
3
493
0
935
270
0
0
1,205
0
1,208
0
1,208
490
349
346
17,679
51,309
(30,000)
0
21,309
(16,978)
164,385
0
(7)
0
(7)
(26)
490

Receipts:
Taxes
Federal Grants
Total Receipts
0 2,109,498
82
3,630
0
1,659
0
0
0
0
82 2,114,787
Disbursements:
State Operations
Debt Service
Capital Projects
Total Disbursements
0 2,055,100
63
21,400
0
0
63 2,076,500
181,363
516
Receipts:
Taxes
Federal Grants
Total Receipts
313
307
0
(100,800)
0
(100,800)
(59)
10,331
4,537
9,242
80
0
0
13,859
0
114,600
0
114,600
10,390
354
0
(4,704)
0
(4,704)
309
(21,450)
0
26,430
11,057
0
0
37,487
0
42,500
0
42,500
(21,759)
314
0
0
0
0
(48)
104
0
159
49
0
0
208
0
160
0
160
152
355
0
0
0
0
0
67
0
0
0
0
0
0
0
0
0
0
67
318
0
0
0
0
0
0
0
332,415
0
332,415
168,760
330
0
0
0
0
3,709
3,732
0
0
0
0
0
0
0
3,709
0
3,709
23
359
0
0
0
0
48
9,417
852
0
0
0
0
852
0
900
0
900
9,369
360
0
0
0 (342,420)
0
0
0 (342,420)
769 (10,005)
11,254 158,755
0
950
0
0
0
950
0
1,719
0
1,719
10,485
321

FY 2015
0
0
0
0
(381)
(5,393)
0
3,449
0
0
0
3,449
0
3,068
0
3,068
(5,012)
362
0
0
0
0
56
3,543
0
59
0
0
0
59
0
115
0
115
3,487
332
0
(32)
0
(32)
0
155
20
48
0
0
0
68
0
100
0
100
155
365
0
0
0
0
0
0
0
75
0
0
0
75
0
75
0
75
333
0
(1,108)
0
(1,108)
(784)
(7,778)
0
4,539
1,925
0
0
6,464
0
6,788
0
6,788
(6,994)
366
0
0
0
0
(38)
773
98
0
0
0
0
98
0
60
0
60
811
338
8,700
0
0
8,700
(1,400)
(51,282)
0
24,100
10,500
0
0
34,600
0
24,500
0
24,500
(49,882)
368
8,210,002
(2,408,325)
0
5,801,677
(91,524)
805,403
2,297,327
4,236,164
1,634,678
0
0
8,168,169
9
2,274,870
89
2,274,968
896,927
339
0
0
0
0
(2,500)
4,668
0
23,600
7,900
0
0
31,500
0
29,000
0
29,000
7,168
369
106,800
(1,307)
0
105,493
(1,307)
3,038
104,200
1,800
800
0
0
106,800
0
0
0
0
4,345
340
597,333
345
0
0
0
0
(13,354)
119,490
0
89,510
6,000
0
0
95,510
0
82,156
0
82,156
132,844
377
0
0
0
0
10
78
0
75
0
0
0
75
0
85
0
85
68
385
0 1,551,046
0 (164,406)
0
0
0 1,386,640
0
(35,257)
49
562,076
0
0
0 5,426,257
0
381,143
0
0
0
0
0 5,807,400
0
0
0 4,385,503
0
0
0 4,385,503
49
341
T-180
88,536
0
73,000
0
73,000
65,400
26,539
378
0
0
92,317
40,000
0
0
40,000
20,683
109,219
Receipts:
Taxes
Federal Grants
Total Receipts
Disbursements:
State Operations
Debt Service
Capital Projects
Total Disbursements

390
0
(41,184)
0
(41,184)
(51,472)
1
10,000
273,010
110,673
0
0
393,683
0
58,000
325,395
383,395
51,473
480
0
(3,211)
0
(3,211)
2,228
11,507
0
3,215
946
0
0
4,161
0
9,600
0
9,600
9,279
482
0
0
0
0
(1,140)
(3)
7,987
0
0
0
0
7,987
0
0
6,847
6,847
1,137
484
0
0
0
0
2,211
4
140,534
22,799
5,463
0
0
168,796
0
0
171,007
171,007
(2,207)
486
0
0
0
0
194,967
194,952
0
8,749
284
0
0
9,033
.
0
204,000
0
204,000
(15)
S01
0
0
0
0
0
0
.
0
0
0
0
SRO
0
(101,286)
0
(101,286)
(101,286)
(101,286)

FY 2015
0
0
0
0
(381)
(381)
0
0
0
0
0
0
0
0
(381)
(381)
SRF
10,522,412
(6,097,910)
0
4,423,502
(6,910)
2,356,955
58,251,004
12,188,870
2,442,556
0
0
72,883,430
8,339,384
16,459,307
43,654,327
68,453,018
2,363,865
Sub Total
(2,676,042)
2,676,042
0
0
0
0
0
0
0
0
0
0
0
0
0
0
7,846,370
(3,421,868)
0
4,423,502
(6,910)
2,356,955
58,251,004
12,188,870
2,442,556
0
0
72,883,430
8,339,384
16,459,307
43,654,327
68,453,018
2,363,865
Eliminations Financial Plan
T-181
M t Hy G s
C
dE
F ds
Ch
s st
A
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DOC G & D
H
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LM J s hth
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t d
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WB H yt M
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t
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st t / s
A s A
&
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C
ty
t
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DMNA Y th
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B DAAA G ts A d
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HH OMH G t & B
MI MI h
G DCJ M NY
A
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CA H COMBINING A EMEN B ACCO N

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d
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T-182
L G t
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M d dF d
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ty
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ty E
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ty
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,
,
,
,
,
,
,
,
,
,
,
,
,
Ds
,
,
,
C s
B
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
T-183
H
H y sH s
C
h
F d
W t
ts Ed
Nys M s
I s
A ts C t
CFIA d st
DFY NYC
L I ts H
G IF
I O s t
G
O s t
H s O s
NY t
z t
t t
H s
NY
B B d
Ch
D
s
L G
M IFA
t
M E
G tL s
M
z
L
M
z t
M
C t
H s D
O
h
ZZ M t s A
C s
M
s
M t yB d
G d sL s
F sh A d G
C /
h
H t tA
t
s D
O DOO EC &
I s B
st
O
DAC
O
t
O
DEC
O
DAC
L s F
OH
& Ed
O HA I s
CF
sF
E
L
F d
yst s
M t M ss
M ss
Add M ss
s
O
t
t
M
H s
s
L s C
&D
D
h s/
D
I
B
A d
W
F
y
O WDD N
F dA
O
B
,
,
,
,
,
,
,
,
,
,
,
,
,
,
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,
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,
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,
,
,
,
,
,
,
I d
C ss
B
I
s
,
,
,
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,
,
G Cs
,
,
,
,
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,
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Ds
C s
B
,
,
,
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,
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,
,
,
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,
,
,
,
,
B d
ds
F d
G
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
Ms
,
,
,

d
F d
F
h s ds d
s
T-184
DO C
t
h
D
W
D
W t
NYCCC O
J dD t
C NY t
Z C NY t
ZY C NYI
L
d
I d
tL
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C
G
C
G
F dA
t
DOH
tO
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z
O
B
,
,
,
,
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,
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,
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,
Ms
,
,
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,
F d
G
s
B d
ds
F
,
,
,
,
,
,
,
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,
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,
,
,
,
,
,
,

d
F d
F
h s ds d
s
s
G Cs
,
,
,
,
,
I d
C ss
,
,
,
,
,
,
,
,
,
,
Ds
C s
B
,
,
,
,
,
,
,
,
,
,
T-185
s
H s &N s M t
W t sh d t
W d
G
D
OD A
C t
OD A t t M t
M th d
s
E
y s
h
d
y
C J sI
F
dI s
F
tID& h
NYF A d y
D
s A
E
L F A
HE C I s
M tE
C L
E
Bd
d H th
t
C sF dI d s
OH D t M t h
Ed t L
y
h C
B
D t t
C
A t
NYM t
s
C st F d
ty C
N s s Ad
z d Ass ts
Ch d C &
Cy
C t N d
L y E
C
ty
DOL F
ty
Ed M s
Ns H
sh
d
ty H th
B
N s L
IL
NYW t
h A ts
IL
NYW t
II I t
A C
O WDD
d
F
/C d
NY
y
DM
z Ass ts
M t Hy
MH
tI
F Ct B d
C d N
O
B
,
,
,
,
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,
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,
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,
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,
,
,
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,
,
,
,
,
,
,
,
,
,
,
,
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,
,
B d&
N
ds
,
,
,
,
F d
G
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
Ms

MI CELLANEO
ECIAL E EN E F ND
F
h s ds d
s
,
,
,
,
,
,
,
,
I d
Css
B
I
s
,
,
,
,
,
,
G Cs
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
C s
B
T-186
E
D
Asst
F
s z d
ODD E
d
M t y
y
B s ss L s
I d C st
H h h
E
O DA
Ds s
C
Ad
st
ty I s
F d Ad
A d
A
z d Ass ts
I
y
Ch d
M tA
OC F C
F
DMNA z Ass t
C
I
s
d D t tD
I s
D t
W
sC
Bd
F
t
C F A t
W
E
Ass t F
t
A MMIA
AC N I d W
W
AF H s G ts
AK I s
h
AM H th C Ad s
A Ad t I
A
ty Ass
BO
yC I
B L d
z
C J sB h h t
CB F
st
t
CG
h&
CH Ch d H th I s
D F d t
F
DM EAD M t
DN F s
s
E
C
Cd
EA B s & L
EB A
st E
EE M
EF A ys d s
EM E
M d
s
F L O
dW s
FC F st C
H
t H th I
H
s F
IG I s G O
s
JD
C
K E
C d N
O
B
,
,
,
,
,
,
,
,
,
,
,
,
,
B d&
N
ds
F d
G
,
,
,
,
,
Ms
s

MI CELLANEO
ECIAL E EN E F ND
F
h s ds d
s
,
,
,
,
,
,
,
,
,
,
,
,
,
I d
Css
B
I
s
,
,
,
,
G Cs
,
,
,
,
,
,
,
C s
B
T-187
A yL s
D
s
C
sA
st
C
th B
F
C
C
F dL
M
Hs
C
s
Ds
s
A
C
Ass s
C
h
C s
A
C t
sty
t I d st y
Bt
h
A h B
I st
t
D
t s s
K
Kds D
O WDD D y
O DC F
O
t
y
M d dF d
DED M
A
H Ad
tE
I d G
NY FLE
d
C
sB
O
ss
A
y
t A
h
K C t st h H
KA
y H th C
L Ad t Cyst F
L DO L s
LB H th O
D
LC M t
Ch d H
A H th
s
DO
h
F
F s
s
WE M d d
A&M A
t d
YL OG B d Ad
YN OG td &
h
Z MH IA OM N
Z H
hts A
Z M
d
s
Z
A s
h
E ID
B J C
I d&
As st s
IM
Ad
C d N
O
B
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
s
s
,
,
,
,
,
,
,
I d
Css
B
I
s
,
,
,
,
,
G Cs
,
,
,
,
,
,
,
,
C s
B
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
B d&
N
ds
,
,
F d
G
,
,
,
,
,
,
,
,
,
,
,
,
Ms

MI CELLANEO
ECIAL E EN E F ND
F
h s ds d
s
T-188
z d Ass ts
Ad d t
F d
y h
C / Ch A
C d
s
z d Ass ts
NYC Ass ss
t
C t
Ed t
D st
L
E
&M s
s
A
C s
tA t
OE NA DE
F Ad A d t
th A F
H
FM A
t
F
FH
Ed A h s
L
s
Ad t h t
AA E
d
F
y
s
E t
B
F d
z d
DHC M t
OMH s
h OH
DM C
s y
M d C d
H y C st & M
H s I d
Ad t H
ty E
H
ss Hs
COCO
A d
tC
IG zd Ass ts
L
s Ass st
L
H th
L
D st
M hE
DZ I t st Ass ss
DHC HCA A
E IC
A
D E
t
M t
CHCCD
s
E
H y
/
C
&
Asst L
s
OCF
O DA I
A
Ds
Dt
s
O WDD Jt C O
M d
L
C d N
O
B
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
I d
Css
B
I
s
,
,
,
,
,
,
G Cs
,
,
,
,
,
,
,
,
,
,
,
,
,
,
C s
B
,
,
,
,
,
,
,
B d&
N
ds
,
,
,
F d
G
,
,
,
,
,
,
,
,
,
,
,
,
Ms

MI CELLANEO
ECIAL E EN E F ND
F
h s ds d
s
T-189
H th C
B Ch
C
s
NY W t
s
OWIG Ad
W I d st y
Ass
y
y
O
C
Y L
W
ss
C
C
L M t
tJ s
I st
M d
A t
L I H s
M d dI
N Y A t
O N s
O
E I
ION
EFC C Ad
F d
d Ct
tD
A th Bd t O
t
ty
H
H y sH s
NYC t
s
NY H
t
WNY ts H
M t s
H
DOH H s t H
HEA E
d
ty C
M t F
W hts M s
D
C
Ad
H z dA t
Ed
t ts
Est t F
NYC
t
M d dI
t
CF
A
E t
C
yst s &
h
O
t
sA t
h Ed A
A d
A
C A
t
t t d G
t
tI
d
d y
F
&
HA A M t h
A
L
L
C d N
O
B
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
B d&
N
ds
F d
G
Ms
s

MI CELLANEO
ECIAL E EN E F ND
F
h s ds d
s
,
,
,
,
,
,
,
,
,
,
,
,
I d
Css
B
I
s
G Cs
,
,
,
,
,
,
,
,
,
,
C s
B
T-190
Yth F
D
d Ass ss
F dI d
t
DOC Ass t F
C
&
Ed Ass ss
t
t
F
s
F
E t
h
C& F
E h
L I ADIA DE
HE
A
t
t
G
dL
BCI A
t
A
I t
Wh s M t
hF
O
d
C d N
O
B
F
s
,
,
,
,
,
I d
Css
B
I
s
G Cs
C
,
C s
B
,
,
B d&
N
ds
F d
G
,
,
Ms

MI CELLANEO
ECIAL E EN E F ND
F
h s ds d
s
T-191

Receipts:
Taxes
Federal Grants
Total Receipts
Disbursements:
State Operations
Debt Service
Capital Projects
Total Disbursements

Receipts:
Taxes
Federal Grants
Total Receipts
Disbursements:
State Operations
Debt Service
Capital Projects
Total Disbursements
074
14,227
0
0
0
0
0
0
0
0
0
0
0
(4,000)
4,000
0
0
14,227
0
0
0
0
0
0
0
0
0
0
0
(1,000)
1,000
0
0
4,257
124
4,257
123
0
(2,000)
2,000
0
0
2,837
0
0
0
0
0
0
0
0
0
0
2,837
126
0
(50,343)
50,343
0
0
3,797
0
0
0
0
0
0
0
0
0
0
3,797
127
0
0
0
0
0
4,932
533,060 1,117,082
50,000
(2,325) (1,468,704)
0
0
0
0
530,735
(351,622) 50,000
(14,468)
119,395
0
(14,468)
(30,000) 111,415
0
1,800
0
1,800
0
0
0
0
1,800
1,800
90,826
0
0
0
2,122,639
2,213,465
1,497,489
0
0
0
1,944,915
3,442,404
0
10,645
0
10,645
4,932
075
0
0
0
0
60,645
60,645
1,242,900
1,436,690
4,892
2,684,482
(149,395) 111,415
072
0
2,897,201
0
2,897,201
002
0
(406,995)
0
(406,995)
(54,919)
(239,300)
692,368
0
0
0
1,012,330
1,704,698
0
0
2,056,774
2,056,774
(184,381)
291
0
0
0
0
0
(72,792)
0
0
0
0
90,277
90,277
0
90,277
0
90,277
(72,792)
076
312
5,000
0
0
5,000
(8,700)
7,895
0
0
0
0
170,200
170,200
119,100
37,400
0
156,500
16,595
078
0
0
0
0
105,874
105,874
0
103,250
0
103,250
0
15,900
0 (28,849)
0
0
0 (12,949)
0 (15,573)
896 (118,156)
0
0
0
0
10
10
0
10
0
10
896 (102,583)
310
0
0
0
0
0
14
0
0
0
0
0
0
0
0
0
0
14
077

FY 2015
0
0
0
0
0
505
0
0
0
0
0
0
0
0
0
0
505
327
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
079
0
0
0
0
0
(7,423)
0
0
0
0
19,014
19,014
0
19,014
0
19,014
(7,423)
357
0
(25)
25
0
0
164
0
0
0
0
0
0
0
0
0
0
164
101
0
0
0
0
0
(13,150)
0
0
0
0
0
0
0
0
0
0
(13,150)
374
0
(600)
600
0
0
743
0
0
0
0
0
0
0
0
0
0
743
105
575
0
0
575
0
(106,984)
110,227
0
0
0
0
110,227
0
109,652
0
109,652
(106,984)
376
0
(100)
100
0
0
3,391
0
0
0
0
0
0
0
0
0
0
3,391
109
0
0
0
0
0
0
0
0
0
0
47,857
121
0
0
0
0
(8)
15,825
0
0
0
0
1,008
1,008
0
1,000
0
1,000
15,833
378
0
0
0
0
0
(12,348)
0
0
0
0
0
0
(12,348)
.
0
0
0
0
380
0
0
(1,500) (245,958)
1,500 245,958
0
0
0
0
1,816
47,857
0
0
0
0
0
0
0
0
0
0
1,816
115
T-192

Receipts:
Taxes
Federal Grants
Total Receipts
Disbursements:
State Operations
Debt Service
Capital Projects
Total Disbursements
32,886
0
7,250
0
7,250
0
0
0
0
15,650
15,650
7,000
0
0
7,000
(1,400)
31,486
0
111,000
0
111,000
0
0
0
0
111,000
111,000
70,108
0
0
70,108
70,108
289,982
387
219,874
384
389
83,505
0
0
0
79,080
162,585
0
148,335
0
148,335
0
1,750
0
0
0
0
0
1,750
0
(12,500)
(23) (398,886)
0
0
0
0
0
0
0
0
0
0
(23) (386,386)
388
21,500
0
0
21,500
0
(65,256)
0
0
0
0
233,010
233,010
0
211,510
0
211,510
(65,256)
399
0
0
0
0
0
(10,000)
0
0
0
0
23,369
23,369
0
23,369
0
23,369
(10,000)
C01

FY 2015
0
0
0
0
1
1
0
0
0
0
0
0
0
1
0
1
CPO
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
F07
1,821,975
(2,212,399)
305,526
(84,898)
81,936
(545,946)
2,474,415
0
0
0
5,990,821
8,465,236
1,362,000
5,208,404
2,061,666
8,632,070
(628,682)
Sub Total
(703,538)
703,538
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Eliminations
1,118,437
(1,508,861)
305,526
(84,898)
81,936
(545,946)
2,474,415
0
0
0
5,990,821
8,465,236
1,362,000
5,208,404
2,061,666
8,632,070
(628,682)
Financial Plan
T-193

Receipts:
Taxes
Federal Grants
Total Receipts
Disbursements:
State Operations
Debt Service
Capital Projects
Total Disbursements
0
1,909
0
28,202
0
30,111
0
0
0
0
0
0
835,900
0
0
835,900
0
4,858
0
390,601
0
395,459
3,009,850
500
0
3,010,350
364
17,789,525
460,033
73,129
18,322,687
65,110
0
0
0
0
4,467,455
(17,098,960)
0
(12,631,505)
(549)
64,561
0
43,369
0
5,648,362
0
5,691,731
17,789,525
460,033
73,129
18,322,687
65,110
Sub Total Eliminations Financial Plan
(255,542)
255,542
0
0
0
0
0
0
0
9,786
0
9,786
0
127,830
0
127,830
361
1,779,991
2,899,937 1,000
42,069
0
0
4,722,997
(1,831,428) (11,932,194)
0 (140,089) (835,900) (2,614,891) (17,354,502)
0
0
0
0
0
0
0
(51,437) (9,032,257) 1,000 (98,020) (835,900) (2,614,891) (12,631,505)
(251)
3
0
(301)
0
0
(549)
32,821
3
0
31,737
0
0
64,561
0
31,047
0
4,953,597
0
4,984,644
0
5,555
0
266,176
0
271,731
0
8,786
0
8,786
32,038
319
0
0
0
0
0
0
13,943,775
0
73,129
14,016,904
0
322,917
0
322,917
316
0
43,369
0
5,648,362
0
5,691,731
311
33,072
304
FY 2015

DEBT SERVICE
T-194
Ad
t
D s & C st
OG E t C t
B s ss
Ct
ML B
t M st
Ms C t
Z OG E D t
ZY OG B d Ad
ZZ OG td &
h
A
sI t
A h s
F d
Ad
C yC t
C Ad
st t
EH O
H th
B
C t s
s
N h
W
At /
t Ch
NY A
t
t t D t Ct
H
s
O WDD C y C t
I t s
Dt
D
G
t t d
C t
h
s
L
M t
L
C t Ct
H C t Ct
C C
MI
s
M t
F
F
ZMs I t
M t Hy
DFY
Ed t
J tL
M t
E D I t Ad
H th I s I t
C EBD Ad
C I d st s
F dA
O
B
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
B d
ds
F
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
F d
G
,
,
,
,
,
,
,
,
,
,
,
,
Ms
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,

IN E NAL E ICE
F
h s ds d
s
I d
Css
B
I
s
,
,
,
,
,
,
,
G Cs
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
Ds
,
,
,
,
,
,
,
,
,
,
,
,
C s
B
T-195
DFYC
ss y
t t F
DOC C
ss y
M t Ds
DFY d ts
A
E t
s
M sA dD
E
tG
s
D
M t s
A ts & C s
AID
s
C
Ct
A
E M ss
Ass t
s
t
F
NY NY A t
ZZ DD C
A t
LGI F L G I
OMH h t W shs
M h W sh
MH & M C
M C
ty t
F IEA / t t F
IB
F d
I t st Ass ss
F F d
F dA
O
B
,
,
,
,
,
,
,
,
B d
ds
F
,
,
,
,
,
,
F d
G
,
,
s
,
,
Ms
s
L
,

EN E
I E
F
h s ds d
s
,
,
,
,
,
I d
Css
I
s
,
G Cs
,
,
,
,
,
,
,
,
,
Ds
,
,
,
,
,
,
,
,
C s
B
GAAP FINANCIAL PLAN

GENERAL FUND
FY 2015
Executive
Change
Enacted
Receipts:
Taxes:
Personal Income Tax
User Taxes and Fees
Business Taxes
Other Taxes
Federal Receipts
Total Receipts
29,175
6,725
5,838
1,096
6,890
0
49,724
(601)
(69)
(53)
73
(159)
0
(809)
28,574
6,656
5,785
1,169
6,731
0
48,915
Disbursements:
Debt Service
Capital Projects
Total Disbursements
42,949
12,174
6,863
0
0
61,986
(66)
54
(176)
0
0
(188)
42,883
12,228
6,687
0
0
61,798
17,520
(5,954)
390
336
17,910
(5,618)
504
12,070
(504)
222
0
12,292
(192)
(399)
(591)

Transfers To Other Funds
Proceeds From Financing Arrangements/
Advance Refundings
Operating Surplus/ (Deficit)
T-196
GAAP FINANCIAL PLAN

GENERAL FUND
FY 2015
Enacted
FY 2016
Projected
FY 2017
Projected
FY 2018
Projected
Receipts:
Taxes:
Personal Income Tax
User Taxes and Fees
Business Taxes
Other Taxes
Federal Receipts
Total Receipts
28,574
6,656
5,785
1,169
6,731
0
48,915
31,072
6,923
5,407
1,091
5,933
0
50,426
33,761
7,144
5,918
1,027
5,238
0
53,088
35,790
7,387
5,880
974
4,646
0
54,677
Disbursements:
Debt Service
Capital Projects
Total Disbursements
42,883
12,228
6,687
0
0
61,798
45,796
12,534
7,017
0
0
65,347
47,787
12,199
7,173
0
0
67,159
50,388
12,321
7,357
0
0
70,066
17,910
(5,618)
17,500
(5,895)
17,986
(6,258)
18,473
(6,624)
0
12,292
0
11,605
0
11,728
0
11,849
(591)
(3,316)
(2,343)
(3,540)

Advance Refundings
T-197
T-198
186
0
403
0
12,292
(591)
3,593
(3,190)
0
62,169
2,028
426
0
0
64,623
8,355
4,537
1,615
49,899
64,406
Special
Revenue
Funds
17,910
(5,618)
0
42,883
12,228
6,687
0
0
61,798
Disbursements:
Debt Service
Capital Projects
Total Disbursements
Proceeds Of General Obligation Bonds
Advance Refundings
42,184
0
6,731
0
48,915
Receipts:
Taxes
Public Health/ Patient Fees
Federal Receipts
Total Receipts
General
Fund
GAAP FINANCIAL PLAN

ALL FUNDS
FY 2015
(74)
4,060
3,855
998
(1,509)
306
2,568
0
0
0
5,926
8,494
1,362
0
1,141
2,062
4,565
Capital
Projects
Funds
0
(13,706)
4,467
(18,173)
0
0
43
0
4,607
0
4,650
17,824
451
8
73
18,356
Debt
Service
Funds
(479)
4,060
2,844
26,968
(28,490)
306
107,620
14,299
7,113
4,607
5,926
139,565
69,725
4,988
9,495
52,034
136,242
(MEMO)
Total
T-199
127
0
(2,741)
0
12,292
(591)
0
(2,741)
0
45,295
1,601
320
0
0
47,216
0
0
0
0
0
186
49,898
50,084
17,910
(5,618)
0
42,883
12,228
6,687
0
0
61,798
Disbursements:
Debt Service
Capital Projects
Total Disbursements

Proceeds Of General Obligation Bonds
Advance Refundings
28,574
6,656
5,785
1,169
0
6,731
0
48,915
Receipts:
Taxes:
Personal Income Tax
User Taxes and Fees
Business Taxes
Other Taxes
Public Health/ Patient Fees
Federal Receipts
Total Receipts
General
Fund
Major Funds
Federal
Special
Revenue
0
(10,037)
2,900
(12,937)
0
0
31
0
3,912
0
3,943
10,884
3,023
0
0
0
0
73
13,980
General
Debt Service
GAAP FINANCIAL PLAN

ALL FUNDS
FY 2015
(15)
4,060
3,330
6,158
(7,194)
306
19,442
439
106
695
5,926
26,608
3,479
5,699
2,236
2,220
4,988
2,578
2,063
23,263
Other
Governmental
Funds
0
0
(21,022)
21,022
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Eliminations
(479)
4,060
2,844
5,946
(7,468)
306
107,620
14,299
7,113
4,607
5,926
139,565
42,937
15,378
8,021
3,389
4,988
9,495
52,034
136,242
Total
T-200
2,167
3,951
1,618
0
0
7,736
5,857
(764)
0
5,093
(358)
Disbursements:
Debt Service
Capital Projects
Total Disbursements

Proceeds From Financing Arrangements/ Advance Refundings
0
0
0
0
(1)
0
2
1
0
0
3
0
0
0
0
2
0
2
343
0
0
0
0
2,285
0
2,285
339
Receipts:
Personal Income Tax
User Taxes And Fees
Business Taxes
Other Taxes
Federal Receipts
Total Receipts
43,792
16,431
(6,048)
0
10,383
0
8,161
4,344
0
0
12,505
28,574
6,656
5,785
1,169
3,730
0
45,914
003
(43,855)
0
(3,218)
0
(3,218)

Proceeds From Financing Arrangements/ Advance Refundings
40,637
0
0
0
0
40,637
0
0
0
0
0
0
0
Disbursements:
Debt Service
Capital Projects
Total Disbursements
Receipts:
Personal Income Tax
User Taxes And Fees
Business Taxes
Other Taxes
Federal Receipts
Total Receipts
001
0
0
0
0
0
0
2
0
0
0
2
0
0
0
0
2
0
2
351
(87)
0
(16)
0
(16)
71
0
0
0
0
71
0
0
0
0
0
0
0
007
0
0
0
0
0
0
1
0
0
0
1
0
0
0
0
1
0
1
352
0
0
0
0
0
50
650
0
0
700
0
0
0
0
700
0
700
166
0
0
0
0
0
0
2
0
0
0
2
0
0
0
0
2
0
2
353
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
013
GAAP COMBINING STATEMENT

GENERAL FUND
FY 2015
0
0
0
0
0
0
1
1
0
0
2
0
0
0
0
2
0
2
394
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
008
0
0
0
0
(2)
0
3
1
0
0
4
0
0
0
0
2
0
2
395
(80)
21
(50)
0
(29)
0
790
29
0
0
819
0
0
0
0
768
0
768
323
8
(4)
0
4
3
0
13
6
0
0
19
0
0
0
0
18
0
18
396
(1)
0
(1)
0
(1)
0
16
2
0
0
18
0
0
0
0
18
0
18
325
11
0
0
11
0
0
50
10
0
0
60
0
0
0
0
49
0
49
397
0
0
0
0
0
39
0
0
0
39
0
0
0
0
39
0
39
326
(2)
67
(2)
0
65
8
219
24
0
0
251
0
0
0
0
184
0
184
334
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
(4,485)
4,485
0
0
0
0
(1,075)
0
0
0
(1,075)
0
0
0
0
(1,075)
0
(1,075)
450 Eliminations
0
0
0
0
0
3
1
0
0
4
0
0
0
0
4
0
4
331
Total
17,910
(5,618)
0
12,292
(591)
42,883
12,228
6,687
0
0
61,798
28,574
6,656
5,785
1,169
6,731
0
48,915
T-201
180
(Increase)/ Decrease In Reserves

0
(180)
Excess (deficiency) Of Revenues

And Other Financing Sources
Over Expenditures And Other
Financing Uses
0
5,668
0
8,386
(83)
(83)
6,155
(487)
2,167
4,233
1,636
0
0
8,036
16,488
(8,102)
42,118
7,850
5,072
0
0
55,040
Disbursements:
Debt Service
Capital Projects
Total Disbursements
0
0
0
0
2,285
0
2,285

Advance Refundings
29,372
6,652
5,438
1,197
3,815
0
46,474
Receipts:
Taxes:
Personal Income Tax
User Taxes and Fees
Business Taxes
Other Taxes
Federal Receipts
Total Receipts
(89)
(89)
0
49
106
(57)
8
1,143
76
0
0
1,227
0
0
0
0
1,089
0
1,089
Perspective
Entity
Difference Difference
Cash
Special
Financial
Revenue
Other
Plan
Funds
Funds
(172)
180
(352)
0
14,103
22,749
(8,646)
44,293
13,226
6,784
0
0
64,303
29,372
6,652
5,438
1,197
7,189
0
49,848
Cash
Basis
Subtotal
CASH TO GAAP CONVERSION TABLE

GENERAL FUND
FY 2015
(419)
(180)
(239)
0
0
0
0
(182)
(1)
(53)
0
0
(236)
(798)
4
347
(28)
0
0
(475)
Changes
in
Accruals
0
0
(4,485)
4,485
0
(41)
596
0
0
555
0
0
0
0
555
0
555
Elimin
ations
0
0
0
0
0
(1,075)
0
0
0
(1,075)
0
0
0
0
(1,075)
0
(1,075)
Intrafund
Eliminations
0
(1,811)
(354)
(1,457)
(1,228)
119
(640)
0
0
(1,749)
0
0
0
0
62
0
62
Reclass
ification
(591)
(591)
0
12,292
17,910
(5,618)
42,883
12,228
6,687
0
0
61,798
28,574
6,656
5,785
1,169
6,731
0
48,915
GAAP
Financial
Plan
T-202
58,138
12,186
2,443
0
72,767
8,104
(3,445)
4,659
85
Disbursements:
Capital Projects
Total Disbursements

(7)
(12,665)
4,467
(17,132)
43
5,648
5,691
Disbursements:
Debt Service
Total Disbursements

17,816
0
460
73
18,349
0
0
0
0
0
0
(111)
(111)
0
(111)
0
(111)
(1)
0
0
0
0
0
0
0
(1)
0
(1)
LGAC
0
0
0
0
0
0
451
(451)
0
0
Reclass
Patient Fees
(1,041)
0
(1,041)
0
(1,041)
(1,041)
0
0
0
0
0
SUNY/
CUNY DS
71
0
0
0
0
0
0
(966)
(966)
0
(895)
0
(895)
SUNY/ CUNY
(Fund 002)

DEBT SERVICE FUND
FY 2015
Estimated Cash
Disbursements
11
0
(50)
0
(155)
Receipts:
Taxes
Patient Fees
Federal Receipts
Total Receipts
(50)
0
0
0
(61)
(61)
0
(11)
0
(11)
(6,155)
487
(5,668)
82
(2,167)
(4,233)
(1,635)
0
(8,035)
0
0
(2,285)
0
(2,285)
MSSRF
(Fund 339)
3,164
0
3,164
47
(52)
(143)
(13)
0
(208)
0
0
(3,325)
0
(3,325)
LOTTERY
(Fund 160)
0
0
0
0
0
8
0
0
0
8
System
Accruals
0
0
0
0
0
0
(7)
(7)
0
(7)
0
(7)
Appropriated
Loans

CAPITAL PROJECTS FUND
FY 2015
(1,551)
94
(1,457)
(35)
0
(5,426)
(381)
0
(5,807)
0
0
(4,385)
0
(4,385)
SUNY
(Fund 345)
SUNY Rehab SUNY Capital

(Fund 074)
(Fund 384)
0
0
0
7
0
(89)
0
0
(89)
0
0
(82)
0
(82)
CUNY
(Fund 377)
1,048
(1,509)
306
2,475
5,991
8,466
Disbursements:
Capital Projects
Total Disbursements

Proceeds Of GO Bonds
Advance Refundings
1,362
5,208
2,062
8,632
Receipts:
Taxes
Federal Receipts
Total Receipts
Estimated Cash
Disbursements
8,351
0
16,189
43,653
68,193
Receipts:
Taxes
Public Health
Federal Receipts
Total Receipts
Estimated Cash
Disbursements
0
0
0
0
0
0
0
0
0
0
0
0
COPS
0
0
0
0
5,937
0
0
0
5,937
0
0
0
5,937
5,937
Food
Stamps
(13,706)
4,467
(18,173)
43
4,607
4,650
17,824
451
8
73
18,356
Estimated GAAP
Expenditures

FY 2015
0
(295)
(295)
0
0
(295)
0
0
(295)
0
0
0
0
0
18
946
946
0
0
0
0
928
928
0
0
0
0
3,114
3,114
0
0
0
0
0
0
0
(3,114)
0
(3,114)
(174)
0
0
0
0
0
93
152
245
0
71
0
71
System
Accruals
31
(31)
0
0
0
0
0
0
0
0
0
0
0
0
Reclass Interfund
SUNY
Activity
OffBudget
Reclass
Capital Proceeds
0
0
0
0
0
0
0
0
0
0
4,537
(4,537)
0
0
Reclass
Public Health
(74)
4,060
3,855
998
(1,509)
306
2,568
5,926
8,494
1,362
1,141
2,062
4,565
Estimated GAAP
Expenditures
0
0
0
0
313
28
12
0
353
4
0
40
309
353
System
Accruals
3,593
(3,190)
403
186
62,169
2,028
426
0
64,623
8,355
4,537
1,615
49,899
64,406
Estimated GAAP
Expenditures
STATE DEBT OUTSTANDING

SUMMARIZED BY FINANCING PROGRAM AND PROGRAM AREA
FY 2014
GENERAL OBLIGATION BONDS
FY 2015
FY 2016
FY 2017
FY 2018
FY 2019
3,191,335
3,198,826
4,216,695
4,273,948
4,326,173
4,353,282
28,776,380
959,795
6,065,930
1,824,360
1,215,060
252,100
2,592,380
41,686,005
30,751,668
2,099,466
5,480,995
1,644,600
1,164,255
236,345
2,345,040
43,722,369
33,328,550
3,236,070
4,972,875
1,464,565
1,111,095
219,805
2,058,400
46,391,359
35,249,558
4,367,872
4,478,955
1,292,320
1,058,020
202,235
1,758,175
48,407,135
36,339,205
5,480,821
4,008,305
1,116,800
1,007,470
183,775
1,465,680
49,602,056
37,850,930
6,579,637
3,519,860
961,640
962,495
164,365
1,241,285
51,280,212
7,582,170
6,675,986
5,776,616
4,976,014
4,066,602
3,336,758
TOTAL STATESUPPORTED
52,459,511
53,597,181
56,384,670
57,657,098
57,994,831
58,970,253
BY PROGRAM AREA
Economic Development & Housing
Education
Environment
Health & Mental Hygiene
State Facilities & Equipment
Transportation
LGAC
5,442,555
16,451,830
2,378,069
4,473,980
5,763,447
15,357,249
2,592,380
52,459,511
5,299,012
17,484,448
2,454,899
4,871,372
5,698,354
15,444,057
2,345,040
53,597,181
5,561,993
19,364,714
2,563,907
5,029,213
5,807,644
15,998,799
2,058,400
56,384,670
5,559,525
20,409,254
2,671,406
5,152,862
5,779,446
16,326,429
1,758,175
57,657,098
5,206,999
21,244,622
2,720,573
5,271,937
5,712,038
16,372,981
1,465,680
57,994,831
5,648,048
21,978,457
2,723,890
5,366,452
5,620,674
16,391,446
1,241,285
58,970,253
REVENUE BONDS
Personal Income Tax
Sales Tax
Dedicated Highway
Mental Health Services
SUNY Dorms
Health Income
LGAC
Subtotal Revenue Bonds
SERVICE CONTRACT
T-203
STATE DEBT OUTSTANDING

SUBTOTAL STATESUPPORTED
FY 2014
FY 2015
FY 2016
FY 2017
FY 2018
FY 2019
52,459,511
53,597,181
56,384,670
57,657,098
57,994,831
58,970,253
351,355
2,053,345
304,390
1,744,905
255,495
1,374,720
219,470
1,035,335
192,900
680,080
164,910
0
7,050
0
4,710
0
3,705
0
2,620
0
1,430
0
155
0
12,345
9,255
6,170
3,085
281,315
262,650
233,670
203,375
171,605
138,605
2,705,410
2,325,910
1,873,760
1,463,885
1,046,015
303,670
55,164,921
55,923,091
58,258,430
59,120,983
59,040,846
59,273,923
OTHER STATE DEBT OBLIGATIONS

Contigent Contractual
DASNY/ MCFFA Secured Hospitals Program
Tobacco Settlement Financing Corp.
Moral Obligation
Housing Finance Agency Moral Obligation Bonds
MCFFA Nursing Homes and Hospitals
State Guaranteed Debt
Job Development Authority (JDA)
Other
MBBA Prior Year School Aid Claims
SUBTOTAL OTHER STATE
GRAND TOTAL STATERELATED
T-204
STATE DEBT SERVICE

FY 2014
FY 2015
FY 2016
FY 2017
FY 2018
FY 2019
472,379
436,116
429,205
551,198
543,379
527,720
REVENUE BONDS
Personal Income Tax
Sales Tax
Dedicated Highway
Health Income
LGAC
2,516,908
17,829
895,862
295,094
28,208
375,253
4,129,155
2,701,225
115,084
778,044
266,176
28,202
390,601
4,279,333
2,997,298
215,318
739,339
257,677
28,307
391,152
4,629,090
3,347,846
321,822
692,230
241,441
28,409
370,400
5,002,148
3,619,830
446,752
687,558
236,026
28,406
287,949
5,306,522
3,891,981
569,132
684,971
207,155
28,403
393,633
5,775,275
SERVICE CONTRACT
1,786,114
901,513
820,748
1,100,021
1,143,436
902,827
6,387,648
5,616,962
5,879,044
6,653,368
6,993,337
7,205,822
BY PROGRAM AREA
Education
Environment
Transportation
LGAC
762,420
1,559,433
309,835
519,409
1,046,097
1,815,199
375,253
6,387,648
811,789
1,510,826
316,626
505,530
293,363
1,788,228
390,601
5,616,962
895,925
1,215,592
335,170
568,530
648,996
1,823,679
391,152
5,879,044
975,297
1,755,801
330,838
621,695
656,941
1,942,395
370,400
6,653,368
1,044,508
1,982,700
331,134
660,478
683,582
2,002,986
287,949
6,993,337
1,062,834
2,003,634
338,977
695,720
679,503
2,031,521
393,633
7,205,822
T-205
STATE DEBT SERVICE

FY 2014
FY 2015
FY 2016
FY 2017
6,387,648
5,616,962
5,879,044
6,653,368
6,993,337
7,205,822
69,348
396,581
64,783
400,423
64,416
447,488
49,306
399,294
37,936
398,022
37,941
247,909
Moral Obligation
4,601
10
2,880
0
1,381
0
1,378
0
1,393
0
1,379
0

3,915
3,742
3,578
3,416
3,252
27,593
31,211
40,780
40,966
40,986
40,964
502,049
503,040
557,642
494,360
481,588
328,193
6,889,696
6,120,001
6,436,686
7,147,728
7,474,925
7,534,014
FY 2018
FY 2019

Other
T-206
STATE DEBT ISSUANCES

SUM M ARIZED BY FINANCING PROGRAM AND PROGRAM AREA
(t housands of dollars)
FY 2014
FY 2015
FY 2016
FY 2017
FY 2018
FY 2019
311,926
1,310,215
420,940
398,245
348,245
REVENUE BONDS
Personal Income Tax
Sales Tax
Subt ot al Revenue Bonds
2,853,120
959,795
3,812,915
3,268,117
1,178,773
4,446,890
3,979,278
1,214,136
5,193,415
3,516,752
1,250,560
4,767,313
2,832,655
1,288,077
4,120,733
3,421,544
1,326,720
4,748,263
TOTAL STATE-SUPPORTED
3,812,915
4,758,816
6,503,630
5,188,253
4,518,978
5,096,508
BY PROGRAM AREA
Education
Environment
Transportation
485,230
1,264,105
236,480
119,480
271,770
1,435,850
376,811
1,760,191
285,294
716,426
316,772
1,303,323
855,968
2,593,300
328,975
511,581
468,419
1,745,387
648,481
1,837,666
313,750
518,558
332,380
1,537,417
376,510
1,775,960
247,748
526,718
317,901
1,274,141
1,181,778
1,634,343
204,770
526,633
289,469
1,259,516
3,812,915
4,758,816
6,503,630
5,188,253
4,518,978
5,096,508
SUBTOTAL STATE-SUPPORTED
T-207
STATE DEBT RETIREMENTS

FY 2014
FY 2015
FY 2016
FY 2017
FY 2018
FY 2019
332,805
304,435
292,346
363,687
346,020
321,136
1,166,395
586,060
186,155
49,515
15,015
243,303
2,246,443
1,292,829
39,102
584,935
179,760
50,805
15,755
247,340
2,410,526
1,402,396
77,533
508,120
180,035
53,160
16,540
286,640
2,524,425
1,595,744
118,758
493,920
172,245
53,075
17,570
300,225
2,751,537
1,743,009
175,128
470,650
175,520
50,550
18,460
292,495
2,925,812
1,909,819
227,904
488,445
155,160
44,975
19,410
224,395
3,070,107
915,367
906,185
899,370
800,602
909,412
729,844
3,494,615
3,621,145
3,716,141
3,915,825
4,181,244
4,121,087
BY PROGRAM AREA
Education
Environment
Transportation
LGAC
508,932
716,140
238,660
296,410
396,027
1,095,143
243,303
3,494,615
520,354
727,573
208,463
319,034
381,865
1,216,515
247,340
3,621,145
592,987
713,034
219,967
353,740
359,129
1,190,644
286,640
3,716,141
650,949
793,126
206,250
394,909
360,578
1,209,788
300,225
3,915,825
729,036
940,593
198,580
407,642
385,309
1,227,589
292,495
4,181,244
740,730
900,507
201,453
432,118
380,833
1,241,051
224,395
4,121,087
REVENUE BONDS
Personal Income Tax
Sales Tax
Dedicated Highway
SUNY Dorms
Health Income
LGAC
SERVICE CONTRACT
T-208
STATE DEBT RETIREMENTS

FY 2014
FY 2015
FY 2016
FY 2017
3,494,615
3,621,145
3,716,141
3,915,825
4,181,244
4,121,087
48,950
280,120
46,965
308,440
48,895
370,185
36,025
339,385
26,570
355,255
27,990
680,080
Moral Obligation
3,805
10
2,340
0
1,005
0
1,085
0
1,190
0
1,275
0

3,090
3,090
3,085
3,085
3,085
12,945
18,665
28,980
30,295
31,770
33,000
348,920
379,500
452,150
409,875
417,870
742,345
3,843,535
4,000,645
4,168,291
4,325,700
4,599,114
4,863,432
FY 2018
FY 2019

Other
T-209
STATE OF NEW YORK

LIST OF JOINT CUSTODY FUNDS - AS CLASSIFIED BY OSC - July 2014
CAS
FUND
NUMBER
SFS
FUND
RANGE
001
002
003
004
005
006
007
008
017
019
020
021
022
023
10000-10049
30000-30049
10050-10099
10100-10149
10150-10199
10200-10249
10250-10299
10300-10349
10400-10449
20000-20099
20100-20299
66000-66049
66050-66099
20300-20349
024
025
050
052
20350-20399
20400-20449
20450-20499
20500-20549
053
054
055
20550-20599
20600-20649
20650-20699
061
20800-20849
064
072
40000-40049
30050-30099
073
20850-20899
074
30100-30299
075
076
077
078
079
30300-30349
30350-30399
30400-30449
30450-30499
30500-30549
100
101
10450-10499
30600-30609
103
30610-30619
FUND NAME
Local Assistance Account
State Capital Projects Fund
State Operations Account
Tax Stabilization Reserve Account
Contingency Reserve Fund
Universal Pre-Kindergarten Reserve
Rainy Day Reserve Fund
Refund Reserve Account
Mental Health Gift and Donations Fund
Combined Expendable Trust Fund
Agriculture Producers Security Fund
Milk Producers Security Fund
New York Interest on Lawyer Account
Fund
NYS Archives Partnership Trust Fund
Child Performers Protection Fund
Tuition Reimbursement Fund
NYS Local Government Records
Management Improvement Fund
School Tax Relief Fund
Charter Schools Stimulus Fund
Not-For-Profit Short-Term Revolving
Loan Fund
Health Care Reform Act (HCRA)
Resources Fund
Debt Reduction Reserve Fund
Dedicated Highway and Bridge Trust
Fund
Dedicated Mass Transportation Trust
Fund
SUNY Residence Halls Rehabilitation
and Repair Fund
NYS Canal System Development Fund
State Park Infrastructure Fund
Passenger Facility Charge Fund
Environmental Protection Fund
Clean Water/Clean Air Implementation
Fund
General Fund
Energy Conservation Thru Improved
Transportation Bond Fund
Park and Recreation Land Acquisition
Bond Fund
APPENDIX
FUND
CLASSIFICATION
General
Capital Projects
General
General
General
General
General
General
General
Special Revenue
Special Revenue
Private Purpose Trust
Private Purpose Trust
Special Revenue
Special Revenue
Special Revenue
Special Revenue
Special Revenue
Special Revenue
Special Revenue
Special Revenue
Special Revenue
Debt Service
Capital Projects
Special Revenue
Capital Projects
Capital Projects
Capital Projects
Capital Projects
Capital Projects
Capital Projects
General
Capital Projects
Capital Projects
T-210
STATE OF NEW YORK

CAS
FUND
NUMBER
SFS
FUND
RANGE
105
106
30620-30629
30750-30799
109
30630-30639
115
118
30640-30649
119
121
30700-30749
30650-30659
123
30660-30669
124
126
30670-30679
30680-30689
127
130
30690-30699
60050-60149
135/136/137
152
153
154
160
162
163
60150-60199
60200-60249
60250-60299
60300-60399
20900-20949
60400-60449
60450-60499
165
166
167
60500-60549
10500-10549
60550-60599
169
175
176
179
221
225
60600-60799
60800-60849
60850-60899
60900-60949
20950-20999
23650-23699
261
25000-25099
265
25100-25199
267
269
25200-25249
25250-25299
FUND NAME
Pure Waters Bond Fund
Outdoor Recreation Development Bond
Fund
Transportation Capital Facilities Bond
Fund
Environmental Quality Protection Fund
Rail Preservation and Development
Bond Fund
State Housing Bond Fund
Rebuild and Renew New York
Transportation Bond Fund
Transportation Infrastructure Renewal
Bond Fund
Environmental Quality Bond Act Fund
Accelerated Capacity and
Transportation Improvements Bond
Fund
Clean Water/Clean Air Bond Fund
School Capital Facilities Financing
Reserve Fund
Child Performers Holding Fund
Employees Health Insurance Fund
Social Security Contribution Fund
Payroll Deduction Escrow Fund
State Lottery Fund
Employees Dental Insurance Fund
Management Confidential Group
Insurance Fund
Lottery Prize Fund
Fringe Benefit Escrow Account
Health Insurance Reserve Receipts
Fund
Miscellaneous NYS Agency Fund
EPIC Escrow Fund
CUNY Senior College Operating Fund
MMIS Statewide Escrow Fund
Combined Student Loan Fund
Metropolitan Transportation Authority
(MTA) Financial Assistance Fund
Federal USDA-Food and Nutrition
Services Fund
Federal Health and Human Services
Fund
Federal Education Fund
Federal Block Grants Fund
APPENDIX
FUND
CLASSIFICATION
Capital Projects
Capital Projects
Capital Projects
Capital Projects
Capital Projects
Capital Projects
Capital Projects
Capital Projects
Capital Projects
Capital Projects
Capital Projects
Agency
Agency
Agency
Agency
Agency
Special Revenue
Agency
Agency
Agency
General
Agency
Agency
Agency
Agency
Agency
Special Revenue
Special Revenue
Special Revenue
Special Revenue
Special Revenue
Special Revenue
T-211
STATE OF NEW YORK

CAS
FUND
NUMBER
SFS
FUND
RANGE
290
25300-25899
291
300
31350-31449
21000-21049
301
21050-21149
302
303
21150-21199
21200-21249
304
305
40100-40149
21250-21299
306
307
309
310
311
312
313
21300-21349
21350-21399
60950-60999
31450-31499
40150-40199
31500-31549
21400-21449
314
316
318
21450-21499
40250-40299
21500-21549
319
321
323
324
325
326
40300-40349
21550-21599
55000-55049
50000-50049
50050-50099
50100-50299
327
328
31650-31699
21600-21649
330
331
332
333
334
335
338
339
40350-40399
50300-50399
21650-21699
21700-21749
55050-55099
21750-21799
21850-21899
21900-22499
FUND NAME
Federal Miscellaneous Operating
Grants Fund
Federal Capital Projects Fund
Sewage Treatment Program
Management and Administration Fund
Environmental Conservation Special
Revenue Fund
Conservation Fund
Environmental Protection and Oil Spill
Compensation Fund
Mental Health Services Fund
Training and Education Program on
Occupational Safety and Health Fund
Lawyers Fund For Client Protection
Equipment Loan Fund for the Disabled
Special Education Fund
Forest Preserve Expansion Fund
General Debt Service Fund
Hazardous Waste Remedial Fund
Mass Transportation Operating
Assistance Fund
Clean Air Fund
Housing Debt Fund
New York State Infrastructure Trust
Fund
Department of Health Income Fund
Legislative Computer Services Fund
Centralized Services Account
Youth Commissary Account
State Exposition Special Account
Correctional Services Commissary
Account
Suburban Transportation Fund
Biodiversity Stewardship and Research
Fund
State University Dormitory Income Fund
Agency Enterprise Fund
Combined Non-Expendable Trust Fund
Winter Sports Education Trust Fund
Agency Internal Service Account
Musical Instrument Revolving Fund
Arts Capital Revolving Fund
Miscellaneous Special Revenue
Account
APPENDIX
FUND
CLASSIFICATION
Special Revenue
Capital Projects
Special Revenue
Special Revenue
Special Revenue
Special Revenue
Debt Service
Special Revenue
Special Revenue
Special Revenue
Agency
Capital Projects
Debt Service
Capital Projects
Special Revenue
Special Revenue
Debt Service
Special Revenue
Debt Service
Special Revenue
Internal Service
Enterprise
Enterprise
Enterprise
Capital Projects
Special Revenue
Debt Service
Enterprise
Special Revenue
Special Revenue
Internal Service
Special Revenue
Special Revenue
Special Revenue
T-212
STATE OF NEW YORK

CAS
FUND
NUMBER
SFS
FUND
RANGE
340
341
342
22500-22549
22550-22599
22600-22649
343
344
55100-55149
61000-61099
345
346
347
348
349
351
22650-22699
22700-22749
55150-55199
10550-10599
22750-22799
50400-50449
352
50450-50499
353
50500-50599
354
22800-22849
355
357
22850-22899
31700-31749
359
360
361
362
22900-22949
22950-22999
40400-40449
23000-23049
364
365
366
40450-40499
23050-23099
23100-23149
368
23150-23199
369
374
376
377
378
380
23200-23249
31800-31849
31850-31899
23250-23449
31900-31949
31950-31999
382
61100-61999
384
32400-32999
FUND NAME
Court Facilities Incentive Aid Fund
Employment Training Fund
Homeless Housing and Assistance
Fund
Mental Hygiene Revolving Account
State University New York Revenue
Collection Fund
State University Income Fund
Chemical Dependence Service Fund
Youth Vocational Education Account
Tobacco Revenue Guarantee Fund
Lake George Park Trust Fund
Office of Mental Health Sheltered
Workshop Fund
Office for Persons with Developmental
Disabilities Sheltered Workshop Fund
Mental Hygiene Community Stores
Account
State Police Motor Vehicle Law
Enforcement and Motor Vehicle Theft
and Insurance Fraud Prevention Fund
New York Great Lakes Protection Fund
Division for Youth Facilities
Improvement Fund
Federal Revenue Maximization Fund
Housing Development Fund
Clean Water/Clean Air Fund
NYS DOT Highway Safety Program
Fund
Local Government Assistance Tax Fund
Vocational Rehabilitation Fund
Drinking Water Program Management
and Administration Fund
New York City County Clerks
Operations Offset Fund
Judiciary Data Processing Offset Fund
Housing Assistance Fund
Housing Program Fund
IFR/City University Tuition Fund
Natural Resource Damages Fund
Department of Transportation
Engineering Services Fund
State University Federal Direct Lending
Program Fund
State University Capital Projects Fund
APPENDIX
FUND
CLASSIFICATION
Special Revenue
Special Revenue
Special Revenue
Internal Service
Agency
Special Revenue
Special Revenue
Internal Service
General
Special Revenue
Enterprise
Enterprise
Enterprise
Special Revenue
Special Revenue
Capital Projects
Special Revenue
Special Revenue
Debt Service
Special Revenue
Debt Service
Special Revenue
Special Revenue
Special Revenue
Special Revenue
Capital Projects
Capital Projects
Special Revenue
Capital Projects
Capital Projects
Agency
Capital Projects
T-213
STATE OF NEW YORK

CAS
FUND
NUMBER
SFS
FUND
RANGE
385
23500-23549
387
32200-32249
388
32250-32299
389
32300-32349
390
394
23550-23599
55200-55249
395
396
397
55250-55299
55300-55349
55350-55399
399
32350-32399
400
480
65000-65049
25900-25949
481
482
50650-50699
23600-23649
484
25950-25999
486
26000-26049
33000-33049
23700-23750
FUND NAME
US Olympic Committee/Lake Placid
Olympic Training Fund
Miscellaneous Capital Projects Fund
City University of New York Capital
Projects Fund
Mental Hygiene Facilities Capital
Improvement Fund
Indigent Legal Services Fund
Joint Labor/Management Administration
Account
Audit and Control Revolving Account
Health Insurance Revolving Account
Correctional Industries Revolving
Account
Correctional Facilities Capital
Improvement Fund
Common Retirement Fund
Federal Unemployment Insurance
Administration Fund
Unemployment Insurance Benefit Fund
Unemployment Insurance Interest and
Penalty Fund
Federal Unemployment Insurance
Occupational Training Fund
Federal Emergency Employment Act
Fund
New York State Storm Recovery Capital
Fund
New York State Commercial Gaming
Fund
APPENDIX
FUND
CLASSIFICATION
Special Revenue
Capital Projects
Capital Projects
Capital Projects
Special Revenue
Internal Service
Internal Service
Internal Service
Internal Service
Capital Projects
Pension Trust
Special Revenue
Enterprise
Special Revenue
Special Revenue
Special Revenue
Capital Projects
Special Revenue
T-214
APPENDIX
STATE OF NEW YORK FUND STRUCTURE
GOVERNMENTAL
GENERAL
SPECIAL REVENUE
STATE
DEBT SERVICE
FEDERAL
CAPITAL PROJ ECTS
STATE
FEDERAL
PROPRIETARY
ENTERPRISE
INTERNAL SERVICES
FIDUCIARY
PRIVATE PURPOSE TRUST
PENSION TRUST
AGENCY
T-215

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Available Formats

N e w Yo r k S t a t e

M EDICAID REDESIGN TEAM M EDICAID WAIVER

FEDERAL REIMBURSEMENT FOR STATE DEVELOPMENTAL DISABILITY SERVICES

BUDGET CONTROL ACT

J.P. M ORGAN SECURITIES LLC SETTLEMENT

CONSUMPTION/ USE TAXES

M ISCELLANEOUS RECEIPTS AND FEDERAL GRANTS

SCHOOL YEAR (JULY 1 JUNE 30)

CASH FINANCIAL PLAN

Adherence to 2% State Operating Funds Spending Benchmark

FY 2015 First Quarterly Update

CASH FINANCIAL PLAN

FY 2015 First Quarterly Update

CASH FINANCIAL PLAN

FY 2015 First Quarterly Update

CASH FINANCIAL PLAN

Transfers from Other Funds:

FY 2015 First Quarterly Update

CASH FINANCIAL PLAN

Adherence to 2% State Operating Funds Spending Benchmark

Net General Fund Surplus (Deficit)

FY 2015 First Quarterly Update

CASH FINANCIAL PLAN

Adherence to 2% State Operating Funds Spending Benchmark

Net General Fund Surplus (Deficit)

FY 2015 First Quarterly Update

Corporation Franchise Tax

FY 2015 First Quarterly Update

CURRENT STATE RECEIPTS

Corporation Franchise Tax

Licenses, Fees, Etc.

FY 2015 First Quarterly Update

CASH FINANCIAL PLAN

Opening Fund Balance

Other Financing Sources (Uses):

Excess (Deficiency) of Receipts and Other Financing Sources

FY 2015 First Quarterly Update

CASH FINANCIAL PLAN

Opening Fund Balance

Excess (Deficiency) of Receipts and Other Financing Sources

Closing Fund Balance

FY 2015 First Quarterly Update

CASH FINANCIAL PLAN

Other Financing Sources (Uses):

Use (Reservation) of Fund Balance:

Adherence to 2% State Operating Funds Spending Benchmark

FY 2015 First Quarterly Update

CASH FINANCIAL PLAN

Adherence to 2% State Operating Funds Spending Benchmark

Net Surplus (Deficit)

Use (Reservation) of Fund Balance:

FY 2015 First Quarterly Update

CASH FINANCIAL PLAN

Adherence to 2% State Operating Funds Spending Benchmark

Net Surplus (Deficit)

FY 2015 First Quarterly Update

CASH FINANCIAL PLAN

Opening Fund Balance

FY 2015 First Quarterly Update

CASH FINANCIAL PLAN

Opening Fund Balance

FY 2015 First Quarterly Update

CASH FINANCIAL PLAN