Analysis as of February 4, 2000:

• The Governor’s 30-day amendments add $2.66 million to the personal service appropriation and $940,000 to the non-personal service appropriation to the Tax Enforcement program. The Executive states that this is for additional staff for cigarette tax enforcement associated with the new HCRA 2000 law.

• According to the Assembly the net loss of 158 ASAFL positions reflects the elimination of 40 unfilled vacancies, transfer of 77 positions to the Office of Technology for data center consolidation, and elimination of 50 positions through attrition. These losses are offset by the creation of 10 positions for the Indian Tax Enforcement Initiative, which are funded by the $500,000 Special Revenue Federal appropriation in the Tax Enforcement program.
• The Assembly and Senate state that $2 million of the $3.149 million increase in the personal and non-personal service appropriation for the Audit program is for the annualization of the of the SFY 1999-00 Revenue Enhancement Initiative. This includes expenses to collect out-of-state tax owed by non-residents working or conducting business in New York. These expenses include the cost of vendor contracts.
• The Assembly states that $2.438 million of the non-personal services increase in the Revenue and Information Management Program is to pay the Office for Technology (OFT) for their data center services. This mostly offsets the $2.659 million decrease in the personal service appropriation for this program, which reflects the transfer of 77 positions to OFT. The assembly also states that $200,000 of the non-personal service increase is for the administration of the International Fuels Tax Agreement and another $146,000 is for inflation related increases. According to the senate and Assembly the $1.715 million increase in the Special Revenue Other appropriation for this program reflects an increase in the cost of contractual services, such as banking services and data center services, for administering the New York City personal income tax and will be paid by New York City

The Executive Budget recommends the reduction of 128 positions through attrition and the addition of 10 new positions for a net loss of 118 positions. Appendix I of the Executive Budget recommends an overall decrease of 158 ASAFL positions. The Executive Budget also (analysis as of January 14, 2000):

• Eliminates 33 ASAFL positions in the Audit Program bringing the total to 1945 ASAFL positions. This is reflected in the elimination of a $2.99 million Maintenance Undistributed appropriation in the program and the addition of a $2.173 million personal service appropriation for a net loss of $819,650.

• Eliminates 98 ASAFL positions in the Revenue and Information Management Program bringing the total to 1655 ASAFL positions. This is reflected in the $2,659,000 cut in the personal service appropriation for this program.

• Eliminates $1 million of the $1.65 million maintenance undistributed appropriation in the Revenue and Information Management Program for services and expenses related to the triennial renewal of truck mileage tax permits. Increases the maintenance undistributed appropriation by $205,000 for services and expenses related to the international fuel tax agreement. These provisions result in a net decrease of $795,000 in the maintenance undistributed appropriation for this program. No explanation is provided for the

$5.738 million increase in the non-personal service appropriation for this program.

• Eliminates 14 ASAFL positions in the Tax Compliance program bringing the total to 821 ASAFL positions. This is reflected in a $619,000 cut in the personal services appropriation for this program

Last Updated on 02/02/00