Department of Taxation and Finance
The enacted budget makes the following changes to the Executive Budget (analysis as of April 4, 2005):
- Increases the Banking Services program (Internal Service fund) by $1 million and reduces nonpersonal services in the Revenue and Information Management Program by $1 million, reflecting the Legislature’s rejection of reducing Personal Income Tax filing requirements for certain taxpayers and the rejection of the Co-STAR program.
The Executive Budget recommends (analysis as of January 26, 2005):
· An unchanged FTE level of 4,766.
· Personal Service appropriations are increased by 4.9 percent in all program areas.
· All Funds appropriations are increased by $11.5 million, or 2.8 percent.
· A reduction of $1.6 million or (-2.6 percent) in the Banking Services internal service fund. The Assembly reports that this is due to savings by the Department in processing returns formerly processed by outside contractors.
· Nonpersonal service reductions in the NYC Assessment Account (Special Revenue-Other), $1.5 million (9.3%); the Revenue Support Program (General Fund), $259,000 (0.9%); and in the Taxpayers Services Program (General Fund), $70,000 (3.1%).
· An $82,000 reduction (14.1%) in Special Revenue-Federal funds in the Tax Enforcement Program due to a reduction in the Highway Use Tax Evasion Program.
· The Division of Tax Appeals has an increase of 1 FTE for a workforce of 31 on 3/31/05. The All Funds appropriation decreases $410,000 (13.3%) from the enacted appropriation in SFY 2004-05, all in personal service. The Executive budget’s summary of personal service appropriations and changes shows an increase in SFY 2005-06 of $151,000 in personal services based on an adjusted SFY 2004-05 personal service appropriation of $2,950,000. This discrepancy should be addressed in Labor/Management.
Department of Taxation and Finance
Program Details-State Operations
Enacted
Proposed
Enacted
Change in
Percent
Program
2004-05 Budget
2005-06 Budget
2005-06 Budget
Appropriation
Change
All Funds
$406,742,000
$418,202,000
$418,202,000
$11,460,000
2.8%
General Fund
$300,933,000
$312,584,000
$311,584,000
$10,651,000
3.5%
Special Revenue-Fed
$582,000
$500,000
$500,000
($82,000)
-14.1%
Special Revenue-Oth
$43,084,000
$44,591,000
$44,591,000
$1,507,000
3.5%
Internal Service
$62,143,000
$60,527,000
$61,527,000
($616,000)
-1.0%
_
Administration Prog
$5,165,000
$5,400,000
$5,400,000
$235,000
4.5%
Personal Services
$4,769,000
$5,004,000
$5,004,000
$235,000
4.9%
Nonpersonal Service
$396,000
$396,000
$396,000
$0
0.0%
_
Audit
$101,179,000
$105,371,000
$105,371,000
$4,192,000
4.1%
Personal Services
$85,170,000
$89,362,000
$89,362,000
$4,192,000
4.9%
Nonpersonal Service
$16,009,000
$16,009,000
$16,009,000
$0
0.0%
_
Banking Services
$62,143,000
$60,527,000
$61,527,000
($616,000)
-1.0%
Internal Service
$62,143,000
$60,527,000
$61,527,000
($616,000)
-1.0%
_
Counsel
$4,761,000
$4,989,000
$4,989,000
$228,000
4.8%
Personal Services
$4,637,000
$4,865,000
$4,865,000
$228,000
4.9%
Nonpersonal Service
$124,000
$124,000
$124,000
$0
0.0%
_
Conciliation & Mediation
$2,138,000
$2,239,000
$2,239,000
$101,000
4.7%
Personal Services
$2,046,000
$2,147,000
$2,147,000
$101,000
4.9%
Nonpersonal Service
$92,000
$92,000
$92,000
$0
0.0%
_
Revenue & Info Mgmt
$137,804,000
$141,968,000
$140,968,000
$3,164,000
2.3%
Personal Services
$59,365,000
$62,287,000
$62,287,000
$2,922,000
4.9%
Nonpersonal Service
$39,840,000
$40,840,000
$39,840,000
$0
0.0%
Maintenance Undist.
$952,000
$952,000
$952,000
$0
0.0%
Special Revenue-Other
$37,647,000
$37,889,000
$37,889,000
$242,000
0.6%
_
NYC Assessment Acct
$37,647,000
$37,889,000
$37,889,000
$242,000
0.6%
Personal Services
$15,094,000
$15,920,000
$15,920,000
$826,000
5.5%
Nonpersonal Services
$15,690,000
$14,225,000
$14,225,000
($1,465,000)
-9.3%
Fringe Benefits
$6,338,000
$7,204,000
$7,204,000
$866,000
13.7%
Indirect Costs
$525,000
$540,000
$540,000
$15,000
2.9%
_
Revenue Support
$32,910,000
$32,852,000
$32,852,000
($58,000)
-0.2%
Personal Services
$4,081,000
$4,282,000
$4,282,000
$201,000
4.9%
Nonpersonal Service
$28,829,000
$28,570,000
$28,570,000
($259,000)
-0.9%
_
Tax Compliance
$33,256,000
$35,770,000
$35,770,000