Department of Taxation and Finance
The Executive Budget recommends (analysis as of January 23, 2004:
· An FTE level of 4,766 which is a decrease of 126 FTEs in SFY 2004-05. These are all General Fund items and are predominately in the following program areas: Audit (-47), Revenue & Info Management (-39), and Tax Compliance (-20). The Department also lost 34 FTEs beyond what was eliminated in the 03/04 enacted budget. These positions were eliminated in the following program areas: Audit (-13), R Revenue & Info Management (-9), and Tax Compliance (-6).
· Personal Service appropriations are reduced by approximately 3.1% in virtually all program areas.
· All Funds appropriations are decreased by $26 million, or 6.1%. $14.7 million of this reduction is attributed to a decrease in the Internal Service appropriation in the Banking Services program. No FTEs appear to be associated with this program. No further information is provided.
· A reduction of $1.1 million in SRO in the Tax Compliance Program. These funds are used for contractual services and expenses related to the administration and collection of outstanding tax liabilities.
· A reduction of $7.4 million in non personal services in the Revenue & Information Management Program. No further information is provided.
· An increase of $5.6 million in non personal services in the NYC Assessment Account within the Revenue & Information Management Program.
· Introduces legislation that would eliminate formal prepayment hearing rights in the Bureau of Conciliation and Mediation Services and the Division of Tax Appeals. This legislation would only apply to underpayment of taxes due to mathematical or clerical errors. This change does not appear to have an impact on staffing levels as the FTE level for Conciliation and Mediation Services is only reduced by 1 FTE. However, clarification should be sought from management.
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Department of Taxation and Finance |
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Program Details-State Operations |
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Enacted |
Proposed |
Change in |
Percent |
|
Program |
2003-04 Budget |
2004-05 Budget |
Appropriation |
Change |
|
All Funds |
$433,838,000 |
$407,492,000 |
($26,346,000) |
-6.1% |
|
General Fund |
$318,327,000 |
$301,683,000 |
($16,644,000) |
-5.2% |
|
Special Revenue-Fed |
$582,000 |
$582,000 |
$0 |
0.0% |
|
Special Revenue-Oth |
$38,024,000 |
$43,084,000 |
$5,060,000 |
13.3% |
|
Internal Service |
$76,905,000 |
$62,143,000 |
($14,762,000) |
-19.2% |
|
|
|
|
|
_ |
|
Administration Prog |
$5,336,000 |
$5,165,000 |
($171,000) |
-3.2% |
|
Personal Services |
$4,921,000 |
$4,769,000 |
($152,000) |
-3.1% |
|
Nonpersonal Service |
$415,000 |
$396,000 |
($19,000) |
-4.6% |
|
|
|
|
|
_ |
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Audit |
$104,661,000 |
$101,179,000 |
($3,482,000) |
-3.3% |
|
Personal Services |
$87,878,000 |
$85,170,000 |
($2,708,000) |
-3.1% |
|
Nonpersonal Service |
$16,783,000 |
$16,009,000 |
($774,000) |
-4.6% |
|
|
|
|
|
_ |
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Banking Services |
$76,905,000 |
$62,143,000 |
($14,762,000) |
-19.2% |
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Internal Service |
$76,905,000 |
$62,143,000 |
($14,762,000) |
-19.2% |
|
|
|
|
|
_ |
|
Counsel |
$4,914,000 |
$4,761,000 |
($153,000) |
-3.1% |
|
Personal Services |
$4,784,000 |
$4,637,000 |
($147,000) |
-3.1% |
|
Nonpersonal Service |
$130,000 |
$124,000 |
($6,000) |
-4.6% |
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|
|
|
|
_ |
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Conciliation & Mediation |
$2,208,000 |
$2,138,000 |
($70,000) |
-3.2% |
|
Personal Services |
$2,111,000 |
$2,046,000 |
($65,000) |
-3.1% |
|
Nonpersonal Service |
$97,000 |
$92,000 |
($5,000) |
-5.2% |
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|
|
|
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_ |
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Revenue & Info Mgmt |
$141,137,000 |
$137,804,000 |
($3,333,000) |
-2.4% |
|
Personal Services |
$61,253,000 |
$59,365,000 |
($1,888,000) |
-3.1% |
|
Nonpersonal Service |
$47,309,000 |
$39,840,000 |
($7,469,000) |
-15.8% |
|
Maintenance Undist. |
$952,000 |
$952,000 |
$0 |
0.0% |
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Special Revenue-Other |
$31,623,000 |
$37,647,000 |
$6,024,000 |
19.0% |
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|
|
|
|
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NYC Assessment Acct |
$31,623,000 |
$37,647,000 |
$6,024,000 |
19.0% |
|
Personal Services |
$15,402,000 |
$15,094,000 |
($308,000) |
-2.0% |
|
Nonpersonal Services |
$10,085,000 |
$15,690,000 |
$5,605,000 |
55.6% |
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Fringe Benefits |
$5,582,000 |
$6,338,000 |
$756,000 |
13.5% |
|
Indirect Costs |
$554,000 |
$525,000 |
($29,000) |
-5.2% |
|
|
|
|
|
|
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Revenue Support |
$34,434,000 |
$32,910,000 |
($1,524,000) |
-4.4% |
|
Personal Services |
$4,211,000 |
$4,081,000 |
($130,000) |
-3.1% |
|
Nonpersonal Service |
$30,223,000 |
$28,829,000 |
($1,394,000) |
-4.6% |
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|
|
|
|
_ |
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Tax Compliance |
$35,348,000 |
$33,256,000 |
($2,092,000) |
-5.9% |
|
Personal Services |
$29,656,000 |
$28,742,000 |
($914,000) |
-3.1% |
|
Nonpersonal Service |
$1,692,000 |
$1,614,000 |
($78,000) |
-4.6% |
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Special Revenue-Other |
$4,000,000 |
$2,900,000 |
($1,100,000) |
-27.5% |
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|
|
|
_ |
|
Tax Enforcement |
$14,909,000 |
$14,408,000 |
($501,000) |
-3.4% |
|
Personal Services |
$10,466,000 |
$10,143,000 |
($323,000) |
-3.1% |
|
Nonpersonal Service |
$3,861,000 |
$3,683,000 |
($178,000) |
-4.6% |
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Special Revenue - Fed. |
$582,000 |
$582,000 |
$0 |
0.0% |
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|
|
|
|
_ |
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Tax Policy & Analysis |
$2,111,000 |
$2,046,000 |
($65,000) |
-3.1% |
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Personal Services |
$2,088,000 |
$2,024,000 |
($64,000) |
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