Department of Taxation and Finance
The Enacted Budget makes no changes to the State Operations portion of the Executive Budget proposal. The Legislature did enact legislation which would streamline and update the system of sales tax administration in coordination with the Multistate Tax Commission’s Compact proposal (May 1, 2003).
The Executive Budget recommends (analysis as of January 31, 2003; updated February 7, 2003):
· An FTE level of 4,922 which is a decrease of 126 FTEs in SFY 2003-04. These are all General Fund items and are in the following program areas: Audit (-48), Revenue & Info Management (-41), and Tax Compliance (-20). These are in addition to the approximately 270 FTEs that the Department lost in SFY 2002-03 beyond the reductions called for in the enacted SFY 2002-03 budget, which were in the same program areas: Audit (-105), Revenue & Info Management (-89), and Tax Compliance (-44).
· Personal Service appropriations are reduced by approximately 5.4% in virtually all program areas except Tax Enforcement and Treasury Management. The NYC Assessment personal service appropriation in the Revenue and Information Management program is decreased by approximately $2.3 million 13%.
· Proposes a $12 million or 36% increase in nonpersonal services in the Revenue & Information Management program which is earmarked for contractual services.
· According to the Assembly Ways and Means Committee, there is a $2,000,000 increase for cigarette tax enforcement. The committee also claims that cigarette tax enforcement operations will be transferred to the State Police, requiring an increase of $3,324,000. It is unclear whether this transfer will affect Tax and Finance employees. Neither the workforce chart provided by DOB and GOER nor the Executive Budget narrative for the Department of taxation and Finance makes reference to this transfer. This issue should be clarified at a Statewide Labor/Management meeting.
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Department of Taxation and Finance |
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Program Details-State Operations |
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Enacted |
Proposed |
Enacted |
Change in |
Percent |
|
Program |
2002-03 Budget |
2003-04 Budget |
2003-04 Budget |
Appropriation |
Change |
|
All Funds |
$449,787,900 |
$433,838,000 |
$433,838,000 |
($15,949,900) |
-3.5% |
|
General Fund |
$332,386,500 |
$318,327,000 |
$318,327,000 |
($14,059,500) |
-4.2% |
|
Special Revenue-Fed |
$572,000 |
$582,000 |
$582,000 |
$10,000 |
1.7% |
|
Special Revenue-Oth |
$40,644,000 |
$38,024,000 |
$38,024,000 |
($2,620,000) |
-6.4% |
|
Internal Service |
$76,185,400 |
$76,905,000 |
$76,905,000 |
$719,600 |
0.9% |
|
|
|
|
|
|
_ |
|
Administration Prog |
$5,609,000 |
$5,336,000 |
$5,336,000 |
($273,000) |
-4.9% |
|
Personal Services |
$5,200,000 |
$4,921,000 |
$4,921,000 |
($279,000) |
-5.4% |
|
Nonpersonal Service |
$409,000 |
$415,000 |
$415,000 |
$6,000 |
1.5% |
|
|
|
|
|
|
_ |
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Audit |
$109,397,000 |
$104,661,000 |
$104,661,000 |
($4,736,000) |
-4.3% |
|
Personal Services |
$92,868,000 |
$87,878,000 |
$87,878,000 |
($4,990,000) |
-5.4% |
|
Nonpersonal Service |
$16,529,000 |
$16,783,000 |
$16,783,000 |
$254,000 |
1.5% |
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Banking Services |
$76,185,400 |
$76,905,000 |
$76,905,000 |
$719,600 |
0.9% |
|
Internal Service |
$76,185,400 |
$76,905,000 |
$76,905,000 |
$719,600 |
0.9% |
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|
|
|
|
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_ |
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Counsel |
$5,184,000 |
$4,914,000 |
$4,914,000 |
($270,000) |
-5.2% |
|
Personal Services |
$5,056,000 |
$4,784,000 |
$4,784,000 |
($272,000) |
-5.4% |
|
Nonpersonal Service |
$128,000 |
$130,000 |
$130,000 |
$2,000 |
1.6% |
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|
|
|
|
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_ |
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Conciliation & Mediation |
$2,326,000 |
$2,208,000 |
$2,208,000 |
($118,000) |
-5.1% |
|
Personal Services |
$2,231,000 |
$2,111,000 |
$2,111,000 |
($120,000) |
-5.4% |
|
Nonpersonal Service |
$95,000 |
$97,000 |
$97,000 |
$2,000 |
2.1% |
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|
|
|
|
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_ |
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Revenue & Info Mgmt |
$152,130,500 |
$141,137,000 |
$141,137,000 |
($10,993,500) |
-7.2% |
|
Personal Services |
$64,731,000 |
$61,253,000 |
$61,253,000 |
($3,478,000) |
-5.4% |
|
Nonpersonal Service |
$34,776,000 |
$47,309,000 |
$47,309,000 |
$12,533,000 |
36.0% |
|
Maintenance Undist. |
$18,234,500 |
$952,000 |
$952,000 |
($17,282,500) |
-94.8% |
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Special Revenue-Other |
$34,389,000 |
$31,623,000 |
$31,623,000 |
($2,766,000) |
-8.0% |
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|
|
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_ |
|
NYC Assessment Acct |
$34,389,000 |
$31,623,000 |
$31,623,000 |
($2,766,000) |
-8.0% |
|
Personal Services |
$17,680,000 |
$15,402,000 |
$15,402,000 |
($2,278,000) |
-12.9% |
|
Nonpersonal Services |
$10,321,000 |
$10,085,000 |
$10,085,000 |
($236,000) |
-2.3% |
|
Fringe Benefits |
$5,633,000 |
$5,582,000 |
$5,582,000 |
|
0.0% |
|
Indirect Costs |
$755,000 |
$554,000 |
$554,000 |
($201,000) |
-26.6% |
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|
|
|
|
$0 |
_ |
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Revenue Support |
$34,216,000 |
$34,434,000 |
$34,434,000 |
$218,000 |
0.6% |
|
Personal Services |
$4,450,000 |
$4,211,000 |
$4,211,000 |
($239,000) |
-5.4% |
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Nonpersonal Service |
$29,766,000 |
$30,223,000 |
$30,223,000 |
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0.0% |
|
|
|
|
|
$0 |
_ |
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Tax Compliance |
$37,006,000 |
$35,348,000 |
$35,348,000 |
($1,658,000) |
-4.5% |
|
Personal Services |
$31,340,000 |
$29,656,000 |
$29,656,000 |
($1,684,000) |
-5.4% |
|
Nonpersonal Service |
$1,666,000 |
$1,692,000 |
$1,692,000 |
$26,000 |
1.6% |
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Special Revenue-Other |
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