MID-YEAR UPDATE TO THE

FY 2023 ENACTED BUDGET
FINANCIAL PLAN

GOVERNOR KATHY HOCHUL

BUDGET DIRECTOR ROBERT F. MUJICA, JR.

  November 2022 
 
 

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 TABLE OF CONTENTS

 
 
Introduction ................................................................................................................................................. 1
Significant Budgetary and Accounting Practices ......................................................................... 2
Financial Plan Overview .......................................................................................................................... 7
Financial Plan At-A-Glance: Key Measures ................................................................................... 7
Summary .................................................................................................................................................. 8
Mid-Year Revisions ............................................................................................................................... 9

General Fund Financial Plan ................................................................................................................. 17

General Fund Financial Plan ............................................................................................................. 17
FY 2023 Financial Plan ...................................................................................................................... 18
Cash Flow ............................................................................................................................................. 22
PTET Financial Plan Impact ..............................................................................................................24

FY 2023 State Operating Funds Spending..................................................................................... 29

Other Matters Affecting the Financial Plan ...................................................................................... 37

General................................................................................................................................................... 37
Financial Projections and Management ........................................................................................39
Climate Change .................................................................................................................................. 40
COVID-19 Pandemic ........................................................................................................................... 43
Federal Policy and Funding..............................................................................................................44
Major Operating Programs` .............................................................................................................. 57
State Labor Force................................................................................................................................ 61
State Debt ............................................................................................................................................ 68
Localities and Authorities .................................................................................................................. 72
Other Risks and Ongoing Concerns .............................................................................................. 74

State Financial Plan Multi-Year Projections ..................................................................................... 79

FY 2023 Year-To-Date Operating Results ...................................................................................... 141

Financial Plan Accompanying Notes ............................................................................................... 153

Glossary of Acronyms .......................................................................................................................... 169

Financial Plan Tables ............................................................................................................................ 175

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INTRODUCTION

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 INTRODUCTION

 
 
Introduction
This is the Mid-Year Update to the Financial Plan for Fiscal Year (FY) 2023. Except for the specific
revisions described herein, the projections in the Financial Plan (and the assumptions upon which
they are based) are consistent with the FY 2023 First Quarterly Update Financial Plan. The State’s
FY 2023 began on April 1, 2022 and ends on March 31, 2023. The Division of the Budget (DOB)
expects to issue the next quarterly update to its Financial Plan projections following the close of
the third quarter with the FY 2024 Executive Budget.

Factors affecting the State’s financial condition are numerous and complex. This Financial Plan
contains “forward-looking statements” relating to future results and economic performance as
defined in the Private Securities Litigation Reform Act of 1995. Since many factors may materially
affect fiscal and economic conditions in the State, the forecasts, projections, and estimates should
not be regarded as a representation that actual results will not vary. The forward-looking
statements contained herein are based on the State's expectations at the time they were prepared
and are necessarily dependent upon assumptions, estimates, calculations, and data that it believes
are reasonable as of the date made, but that may be incorrect, incomplete, 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,” “forecasts,” “projects,”
“intends,” “anticipates,” “estimates,” “calculates,” “assumes” and analogous expressions are
intended to identify forward-looking statements. Any such statements inherently are subject to a
variety of risks and uncertainties that could cause actual results to differ materially and adversely
from projections. Such risks and uncertainties include, but are not limited to, general economic and
business conditions; natural calamities; foreign hostilities or wars; domestic or foreign terrorism;
changes in political, social, economic and environmental conditions, including climate change and
extreme weather events; epidemics or pandemics; cybersecurity events; impediments to the
implementation of gap-closing actions; regulatory initiatives and compliance with governmental
regulations; litigation; Federal tax law changes; 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. Many of these risks and uncertainties are
beyond the control of the State. These forward-looking statements are based on the State's
expectations as of the date of this Financial Plan.

  FY23 MID-YEAR UPDATE

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 INTRODUCTION

 
 
Significant Budgetary and Accounting Practices
Unless clearly noted otherwise, all financial information is presented on a cash basis of accounting.1

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 present State projections and actuals by fund and category.

Fund types of the State include2: the General Fund; State Special Revenue Funds, which receive
certain dedicated taxes, fees, and other revenues used for specified purposes; Federal Special
Revenue Funds, which receive certain Federal receipts; State and Federal Capital Projects Funds,
which account for costs incurred in the construction, maintenance, 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 on the State’s behalf by its public authorities.

The State’s General Fund receives most State taxes and all income not earmarked for a specified
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 Fund and the Rainy Day Reserve Fund
(collectively, the “Rainy Day Reserves”) to levels at or above those 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 State’s other major funds, including the Health Care
Reform Act (HCRA) funds, the Dedicated Highway and Bridge Trust Fund (DHBTF), and the Lottery
Fund. Therefore, General Fund projections account for any estimated funding shortfalls in these
funds. Since the General Fund is required by law to be balanced, the focus of the State’s budgetary
and gap-closing discussion in the Financial Plan is generally weighted toward the General Fund.

 
1 State Finance Law also requires DOB to prepare a pro forma Financial Plan using, to the extent practicable,
Generally Accepted Accounting Principles (GAAP). The GAAP-basis Financial Plan is informational only.
DOB does not use it as a benchmark for planning or managing State finances during the fiscal year and does not update
it on a quarterly basis. The GAAP-basis 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, but there can be no assurance that the pro forma
 GAAP financial plan conforms to all GAAP principles.
 
2  The States’ Fund Structure and listing of funds can be found at https://www.budget.ny.gov/citizen/nyfund/index.html 

  FY23 MID-YEAR UPDATE

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 INTRODUCTION

 
 
At times, DOB will informally designate unrestricted balances in the General Fund for specific policy
goals (e.g., reserve for economic uncertainties; reserve for timing of payments). These amounts are
typically, but not uniformly, identified with the phrase “reserved for.” These unrestricted amounts
are not held in distinct accounts within the General Fund and may be used for other purposes.

Projections for future years may show budget gaps or budget surpluses 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 service levels and specific
commitments, and (b) the projected level of resources, including transfers from other funds, to pay
for these disbursements. The General Fund projections are based on many assumptions and are
developed by DOB in conjunction with other State agencies. 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 general, the multi-year projections assume 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 reviewed annually in the context of the current and projected fiscal
positions of the State.

State Operating Funds is a broader measure of spending on operations (as distinct from capital
purposes) that is funded with State resources. It includes financial activity in the General Fund, as
well as State-funded Special Revenue Funds and Debt Service Funds (spending from Capital
Projects Funds and Federal Funds is excluded). As significant financial activity occurs in funds
outside the General Fund, the State Operating Funds perspective is, in DOB’s view, a more
comprehensive measure of operations funded with State resources (e.g., taxes, assessments, fees
and tuition). The State Operating Funds perspective eliminates certain distortions in operating
activities that may be caused by, among other things, the State's complex fund structure and the
transfer of money between funds. For example, the State funds its share of the Medicaid program
from both the General Fund and State Special Revenue Funds. The State Operating Funds
perspective captures Medicaid disbursements from both fund types, giving a more complete
accounting of State-funded Medicaid disbursements. Accordingly, projections often emphasize the
State Operating Funds perspective.

The Financial Plan projections reflect certain actions that have affected, or are intended to affect,
the amount of annual spending reported on a State Operating Funds basis. Such actions include
but are not limited to: (a) payment of certain operating costs using available resources outside the
State Operating Funds basis of reporting; and (b) reclassification as Enterprise Funds of certain
activities in which goods or services are provided to the public for a fee. If these or other
transactions are not executed or reported in a manner consistent with DOB’s interpretation of the
legislation and legislative intent, annual spending growth in State Operating Funds would be higher
than projections.

  FY23 MID-YEAR UPDATE

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 INTRODUCTION

 
 
The State also reports disbursements and receipts activity for All Governmental Funds (All Funds),
which includes spending from Capital Projects Funds and Federal Funds, in addition to State
Operating Funds. The All Funds basis is the most comprehensive view of the cash-basis financial
operations of the State.

The term “actual” or “actuals” is used throughout the Financial Plan to align with fiscal publications
released by the State Comptroller. These terms are synonymous with the term “results” also used
in the Financial Plan narrative discussion and refer to year-to-date and year-end actual but
unaudited performance data.

Differences may occur from time to time between DOB and OSC's financial reports in presentation
and reporting of receipts and disbursements. For example, DOB may reflect a net expenditure
amount while OSC may report the gross expenditure. Any such differences in reporting between
DOB and OSC could result in differences in the presentation and reporting for total receipts and
disbursements under different fund perspectives (e.g., State Operating Funds and All Funds).

  FY23 MID-YEAR UPDATE

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FINANCIAL PLAN OVERVIEW

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 FINANCIAL PLAN OVERVIEW

 
 
The following table provides key financial measures for FY 2022 and the FY 2023 Financial Plan.

FINANCIAL PLAN AT‐A‐GLANCE:  KEY MEASURES
(millions of dollars)
FY 2023
FY 2022  First 
Actuals Quarter Mid‐Year
State Operating Funds Disbursements
Size of Budget  $117,404 $122,640 $121,832
Annual Growth  12.7% 4.5% 3.8%

Other Disbursement Measures
1 $88,918 $95,997 $95,181
General Fund (Including Transfers)
Annual Growth 20.0% 8.0% 7.0%
Capital Budget (Federal and State)  $14,704 $17,360 $16,874
Annual Growth 19.2% 18.1% 14.8%
Federal Operating Aid $77,231 $83,956 $83,236
Annual Growth 10.3% 8.7% 7.8%
All Funds $209,339 $223,956 $221,942
Annual Growth 12.2% 7.0% 6.0%

Inflation (CPI) 6.2% 7.9% 7.5%

All Funds Receipts
2 $104,706 $109,543 $110,483
Taxes
Annual Growth 27.1% 4.6% 5.5%
Miscellaneous Receipts $27,932 $27,165 $25,412
Annual Growth ‐9.2% ‐2.7% ‐9.0%
Federal Receipts (Operating and Capital) $95,307 $89,654 $89,720
Annual Growth 22.0% ‐5.9% ‐5.9%
2 $227,945 $226,362 $225,615
Total All Funds Receipts
Annual Growth 19.2% ‐0.7% ‐1.0%

General Fund Cash Balance $33,053 $27,427 $27,504

Economic Uncertainties $5,665 $7,570 $7,647
Extraordinary Monetary Settlements $1,837 $1,544 $1,544
Pandemic Assistance $2,000 $0 $0
Rainy Day Reserves $3,319 $6,468 $6,468
Timing of PTET/PIT Credits $16,430 $6,342 $6,342
All Other $3,802 $5,503 $5,503

Debt
2 5.2% 3.5% 3.5%
Debt Service as % All Funds Receipts
3  $61,966 $67,628 $60,920
State‐Related Debt Outstanding
Debt Outstanding as % Personal Income 4.1% 4.5% 4.0%

1 Includes planned transfer of Extraordinary Monetary Settlements from the General Fund to other funds 
for designated purposes.
2 Excludes the impact of the Pass Through Entity Tax program, which is expected to have no net Financial 
Plan impact across fiscal years.
3 The decline in FY 2023 State‐related debt outstanding is due to the legal defeasance of bonds in 
September 2022 related to the prepayments executed in FY 2022.

  FY23 MID-YEAR UPDATE

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 FINANCIAL PLAN OVERVIEW

 
 
Summary
 
State finances remain on solid footing, with favorable operating results recorded through the first
half of FY 2023. Through September 2022, General Fund receipts, including transfers from other
funds, were $3.1 billion higher than estimated in the First Quarterly Update, driven by strength in
PIT collections and non-tax receipts. General Fund disbursements, including transfers to other
funds, were $1.7 billion below the cash flow estimate, with lower spending across most local aid
programs. The General Fund ended September 2022 with a cash balance of roughly $50 billion3,
the highest balance ever recorded at the end of a second quarter and equal to more than half of
estimated General Fund spending for the fiscal year.

In view of results to date, DOB is increasing the estimate for General Fund receipts by $1.3 billion
in FY 2023. General Fund disbursements have been revised downward by $816 million, mainly due
to the extension of the Enhanced Federal Medical Assistance Percentage (eFMAP) through the
final quarter of the fiscal year. The budget gaps projected for FY 2024 through FY 2027 have
declined modestly in comparison to the First Quarterly Update on the expectation of slightly
stronger business tax and mobile sports wagering receipts over the plan period.

Casting a shadow over the strong operating results is the elevated risk of a recession. As described
later in this update, DOB’s current U.S. economic forecast identifies significant downside risks that
could potentially tip the national economy into recession. In preparation for that possibility, the
State has steadily increased its reserves. At the end of FY 2022, the State’s principal reserves
totaled nearly $9 billion. Over the next three years, additional deposits of $10.4 billion will bring
reserves to $19.5 billion, equal to 15 percent of State Operating Funds spending, the fiscal target
set by the Governor in October 2021. Reserves in FY 2025 exceed the multi-year projected budget
gaps by roughly $6.5 billion. In addition, the increase in the current year surplus ($2.1 billion) that
results from the Mid-Year revisions has been reserved to hedge against risks to receipts that may
materialize later in the fiscal year or in FY 2024.  
 

 
3 Including payments, refunds, and balances related to the Pass Through Entity Tax (PTET) program.

  FY23 MID-YEAR UPDATE

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 FINANCIAL PLAN OVERVIEW

 
 
Mid-Year Revisions
The following table summarizes the General Fund revisions reflected in the Mid-Year Update to
the Financial Plan followed by a brief explanation of the revisions. These revisions, as well as
adjustments to State and Federal Special Revenue Funds and Capital Projects Fund, have been
incorporated into projected receipts and disbursements throughout the Financial Plan.

FY 2023 MID‐YEAR UPDATE 
GENERAL FUND REVISIONS
SAVINGS/(COSTS)
(millions of dollars)
FY 2023 FY 2024 FY 2025 FY 2026 FY 2027
Projected Projected Projected Projected Projected

FIRST QUARTERLY UPDATE  SURPLUS/(GAP) ESTIMATE 0 (310) (3,587) (3,546) (6,219)

Receipts (739) 150 150 150 150

Taxes 910 150 150 150 150
Debt Service 0 0 0 0 0
Miscellaneous/Federal 427 0 0 0 0
Transfers from Other Funds (2,076) 0 0 0 0

Disbursements 816 12 (62) 85 81

Local Assistance 913 49 (27) 121 113
Agency Operations (80) (37) (35) (36) (32)
Transfers to Other Funds (17) 0 0 0 0

Use of/(Deposit to) Reserves (77) 0 0 0 0
Rainy Day Reserve 0 0 0 0 0
Tax Stabilization Reserve 0 0 0 0 0
Contingency Reserve  0 0 0 0 0
Community Projects Reserve 0 0 0 0 0
Other Reserves (77) 0 0 0 0

MID‐YEAR UPDATE  SURPLUS/(GAP) ESTIMATE 0 (148) (3,499) (3,311) (5,988)

Receipts Revisions
 
Taxes. Estimated PIT collections have been increased by $500 million in FY 2023 based on results
to date that have exceeded annual projections. Corporate franchise tax collections have been
revised upward by $100 million in FY 2023 and $150 million annually thereafter, based on
collections to date and audit recoveries. Several super-large estate tax payments have resulted in
collections to date nearly exceeding the annual estimate causing an increase of $310 million in
estimated estate tax collections.

Miscellaneous Receipts. The increase in miscellaneous receipts reflects higher than projected
investment income in the current year ($350 million) and an additional $77 million for monetary
settlements that will be set aside in the Reserve for Economic Uncertainties. The State received a
$30 million civil monetary penalty received from the Robinhood Crypto, LLC (RHC) pursuant to an
August 1, 2022 Consent Order between RHC and the New York State Department of Financial

  FY23 MID-YEAR UPDATE

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 FINANCIAL PLAN OVERVIEW

 
 
Services (DFS) that resolves DFS’s investigation into anti-money laundering, cybersecurity, and
consumer protection violations committed by RHC. Grand River Enterprises Six Nations, LTD and
Native Wholesale Supply Company Inc. (collectively “the Parties”) is expected to pay $50 million
to New York State pursuant to a September 9, 2022 Joint Stipulation for Entry of Proposed
Stipulated Final Judgment and Order between the Defendants and the New York State Office of
the Attorney General (OAG) that stems from the defendants alleged possession of unstamped
cigarettes. The OAG is expected to retain $3 million of the settlement to offset operational
expenses.

Transfers from Other Funds. The Transaction Risk Reserve has been increased by $2.1 billion,
equal to the current year surplus that results from the Mid-Year revisions, to hedge against risks to
receipts that may materialize later in the fiscal year or in FY 2024.
 
Disbursement Revisions
 
Medicaid/Child Health Plus (CHP). On October 13, 2022, the Federal government extended the
Public Health Emergency (PHE) through January 11, 2023, which in turn extends eFMAP through
the first quarter of calendar year 2023. The extension is expected to increase the Federal share
by $818 million and reduce the State share by the same amount, increasing the total projected
State benefit to $3.5 billion in FY 2023 and $279 million in FY 2024. The PHE and eFMAP
extensions are accompanied by projected cost increases for enrollees whose coverage has been
extended due to Maintenance of Effort (MOE) provisions in the Families First Coronavirus Response
Act (FFCRA), as well as the State’s 12-month continuous coverage mandate.

Healthcare/Direct Care Worker Bonus. The State program to provide bonuses for certain
healthcare and direct care workers earning less than $125,000 has been expanded to include
certified first responders, security guards, peace officers, health home care managers, support staff
and certain other positions which increases the estimated State share cost by an additional
$92 million. The Financial Plan assumes that the bonus payments will be made in FY 2023, but
depend on the timing of claims.

The Financial Plan continues to assume that the State will receive Federal approval for Federal
matching funds for the bonus payments to eligible healthcare workers. The State has submitted
the application for reimbursement to the Center for Medicare and Medicaid Services (CMS), and
CMS is expected to respond to the State plan amendment no later than December 6, 2022. In the
interim, the State advanced the anticipated Federal share of the bonus payments for claims
received to date (approximately $260 million). DOB estimates the Federal share for the entire
bonus program to be in the range of $1.1 billion. DOB does not expect a current year fiscal impact
if CMS does not approve any Federal matching funds for the bonus payments. However, the
General Fund would incur unbudgeted costs of up to $1.1 billion in FY 2024, in addition to the
estimated General Fund gaps shown in the preceding table if the Federal matching funds are not
approved as assumed.

  FY23 MID-YEAR UPDATE

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 FINANCIAL PLAN OVERVIEW

 
 
State Facilities Extension of 2.5x Overtime. The Financial Plan incorporates the extension of the
pilot program at mental hygiene and other State-operated facilities to provide employees with
critical titles in nursing, direct care, and facility operations with up to two and a half times overtime
through November 2022 ($73 million) due to critical staffing needs.

Mental Hygiene Pay Increases. In recent months, the State administratively increased the hiring
rate and geographic pay differentials for certain direct care titles at the Office of Mental Health
(OMH), Office for People with Developmental Disabilities (OPWDD), and Office of Addiction
Services and Supports (OASAS) to help ameliorate ongoing recruitment and retention issues. The
FY 2023 First Quarterly Update included costs for several direct care titles estimated at $82 million
in FY 2023 growing to just over $100 million when fully annualized. The Financial Plan includes
additional nursing titles under the geographic pay differentials ($13 million annually).

New York City Homelessness Inpatient Beds and Transitional Housing. New funding is included
starting in FY 2024 ($11 million) for two 25-bed inpatient wards to serve the homeless population
and four 15-bed semi-independent, short-term housing with intensive recovery services to support
individuals reintegrating into the community. Full implementation is expected by FY 2026 at an
annual cost of $17 million.

Social Media and Violent Extremism Task Force. New legislation signed in June 2022 created a
task force to study and investigate various aspects of social media companies and their role in
providing platforms for individuals and groups to plan and promote acts of violence. The OAG's
costs are projected to increase by $1.5 million annually. 

All Other. Other revisions include Federal recoupment of overpayments related to the Lost Wages
Assistance (LWA) program ($12 million) and additional funding for the Department of Health (DOH)
for imminent threat to public health funding for Monkeypox and awareness media campaigns in
response to the public health implications of Monkeypox and Polio outbreaks, as well as abortion
access ($4 million). In addition, the estimate for mobile sports wagering receipts has been
increased in each year of the Financial Plan, providing additional resources for education that offset
General Fund spending ($411 million in FY 2024).

Finally, the retroactive salary increases attributable to FY 2022 that were paid to Civil Service
Employees Association (CSEA) and Management Confidential (M/C) employees have been
allocated to the appropriate agencies to provide the cash ceiling room to accommodate the actual
payments. In keeping with past practice, agencies are expected to cover the ongoing costs within
their current operating budgets.

Reserve Changes
Two new monetary settlements have been reserved for economic uncertainties ($77 million).
 

  FY23 MID-YEAR UPDATE

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 FINANCIAL PLAN OVERVIEW

 
 
Principal Reserves
The Financial Plan maintains all the planned deposits and set asides to principal reserves that were
proposed in the FY 2023 Executive Budget.4 Planned deposits of $15.5 billion through FY 2025
will bring the balance in principal reserves to just under $19.5 billion, an amount equal to 15 percent
of projected State Operating Funds disbursements. The annual deposits total $5 billion in FY 2022
(completed), $5.1 billion in FY 2023, $2.4 billion in FY 2024, and $2.9 billion in FY 2025.

The following table shows the completed and planned deposits to principal reserves. The
allocation of principal reserves may be adjusted consistent with the allowable balance and deposit
authorization for the Rainy Day Reserve, as discussed below.

FY 2023 MID‐YEAR UPDATE
"PRINCIPAL" RESERVES
(millions of dollars)
FY 2022 FY 2023 FY 2024 FY 2025

Planned Deposits (Uses) 5,018 5,131 2,448 2,925

  Rainy Day Reserves 843 3,149 3,308 3,494
  Economic Uncertainties 4,175 1,982 (860) (569)

Balance At Year‐End 8,984 14,115 16,563 19,488

  Rainy Day Reserves 3,319 6,468 9,776 13,270
  Economic Uncertainties 5,665 7,647 6,787 6,218

Estimated SOF Spending 117,404 121,832 124,842 129,528

Principal Reserves % SOF 7.7% 11.6% 13.3% 15.0%

The FY 2023 Enacted Budget included amendments to the Rainy Day Reserve Fund to allow the
State to set aside additional resources in statutory reserves. The maximum allowable balance for
the Rainy Day Reserve was raised from 5 percent to 15 percent, and the maximum annual deposit
from 0.75 percent to 3 percent of General Fund spending.

The Financial Plan also maintains $6 billion for Pay-As-You-Go (PAYGO) capital funding expected
to be used to avoid taxable bond issuances, which typically have higher interest expenses and
amortize over a shorter period than the State’s tax-exempt bonds.

 
4  DOB defines principal reserves as the two “rainy day” reserves (consisting of the Tax Stabilization Reserve and the
Rainy Day Reserve) and the portion of the General Fund balance informally designated for economic uncertainties.

  FY23 MID-YEAR UPDATE

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 FINANCIAL PLAN OVERVIEW

 
 
Federal Recovery Aid

The $12.75 billion in recovery aid received by the State from the American Rescue Plan Act of 2021
(ARP) is expected to be used over four years (FY 2022-FY 2025). No changes have been made to
the prior allocation outlined in prior Financial Plans. In FY 2022, $4.5 billion was used to fund
eligible expenses, as defined in the US Treasury regulations. The remaining amounts will be used
as follows: $2.3 billion in FY 2023, $2.4 billion in FY 2024, and $3.6 billion in FY 2025, with all
amounts expected to be expended by December 2024. The allocation and use of recovery aid
may be adjusted by DOB, depending on future needs and developments.

Cash Position
DOB expects that the General Fund will have sufficient liquidity in FY 2023 to make all planned
payments as they become due. DOB 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.

Updated State Spending

State Operating Funds spending is estimated at $121.8 billion in FY 2023, an increase of
3.8 percent over FY 2022 results of $117.4 billion. Spending is $808 million lower than the
$122.6 billion estimated in the FY 2023 First Quarterly Update. The decrease is mainly due to the
reduction in State share Medicaid spending due to the extension of the eFMAP through March
2023.

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 FINANCIAL PLAN OVERVIEW

 
 
Debt Service

Debt service spending consists of the payment of principal, interest, and related expenses on
State-supported debt. Prepayments executed in FY 2022, as well as planned prepayments in
FY 2023, have a substantial impact on total debt service spending. Excluding the impact of the
prepayments, debt service expenses are projected to increase by 11.5 percent in FY 2023 over the
prior year. The table below provides a summary of the impact of actual and planned prepayments.

STATE‐SUPPORTED DEBT SERVICE
(millions of dollars)

FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027

Base Debt Service 5,995 6,687 7,159 7,615 8,018 8,527

Total Prepayment Adjustment 6,550 925 (2,255) (3,145) (2,380) (2,860)

Prior Prepayments (1,065) (700) (700) (700) 0 0
FY 2022 Prepayment 7,615 (375) (1,555) (1,695) (1,630) (2,360)
FY 2023 Prepayment 0 2,000 0 (750) (750) (500)

Mid‐Year Update State Debt Service 12,545 7,612 4,904 4,470 5,638 5,667

  FY23 MID-YEAR UPDATE

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GENERAL FUND FINANCIAL PLAN

 
 
 

 
 GENERAL FUND FINANCIAL PLAN

 
 
General Fund Financial Plan
General Fund receipts are affected by the deposit of dedicated taxes in other funds for debt service
and other purposes, the transfer of balances between funds of the State, and other factors. Three
significant factors affect reported General Fund tax receipts, as described below.

First, changes in debt service on State-supported revenue bonds affect General Fund tax receipts.
The State utilizes bonding programs where tax receipts are deposited into dedicated debt service
funds (outside the General Fund) and used to make debt service payments. After satisfying debt
service requirements for these bonding programs, the balance is transferred to the General Fund.

Second, the STAR program is funded from PIT receipts, with changes in the State-supported cost
of the program affecting reported PIT receipts.

Lastly, beginning in FY 2022, the PTET program began affecting reported General Fund tax
collections. In FY 2022, the State collected $16.4 billion in PTET payments through business tax
receipts. In FY 2023, it expects to continue to collect PTET and pay PIT credits connected with the
program for tax years 2021 and 2022. The General Fund reserved the entire amount of PTET
collections received in FY 2022 and will use a portion of that balance to cover the difference
between PTET collections and related PIT refunds in FY 2023. The timing between the initial PTET
collections and subsequent refunds will be managed in a similar manner in each year of the
Financial Plan. The PTET program is expected to have no net impact on operations over its life but
will distort the annual change for business and PIT receipts. The discussion and tables summarizing
annual changes below generally exclude the impact of the PTET or show it distinctly. The operation
of the PTET program is described under the heading, “PTET Financial Plan Impact” at the end of
this section.

General Fund disbursements are affected by the level of financing sources available in other funds,
transfers of balances between funds of the State, and other factors that may change annually. For
example, education and health care programs are affected by the level of financing sources
(i.e., HCRA and lottery/gaming receipts) available in other funds. Projected spending also reflects
DOB's cautious estimates of disbursements, a practice that provides a cushion for potential
receipts shortfalls and unanticipated costs.

For a more comprehensive discussion of the State's projections for tax receipts, miscellaneous
receipts, disbursements, and transfers, presented on a State Funds and All Funds basis, see “State
Financial Plan Multi-Year Projections” herein.  

  FY23 MID-YEAR UPDATE

17
 GENERAL FUND FINANCIAL PLAN

 
 
FY 2023 Financial Plan
The following table summarizes the projected annual change in General Fund receipts,
disbursements, and fund balances from FY 2022 to FY 2023.

GENERAL FUND FINANCIAL PLAN 
(millions of dollars)

Annual Change
FY 2022 FY 2023
Actuals Projected Dollar Percent

Opening Fund Balance  9,161 33,053 23,892 260.8%

Total Receipts 112,810 89,632 (23,178) ‐20.5%

Receipts (Excluding PTET) 96,380 99,720 3,340 3.5%
Taxes 85,301 95,605 10,304 12.1%
Miscellaneous Receipts 2,325 2,195 (130) ‐5.6%
Federal Receipts  4,500 2,350 (2,150) ‐47.8%
Non‐Tax Transfers from Other Funds 4,254 (430) (4,684) ‐110.1%
PTET Receipts 16,430 (10,088) (26,518) ‐161.4%
PIT Credits 0 (25,085) (25,085) 0.0%
Business Taxes 16,430 14,997 (1,433) ‐8.7%

Total Disbursements 88,918 95,181 6,263 7.0%

Local Assistance 58,384 65,114 6,730 11.5%
State Operations 20,721 21,910 1,189 5.7%
Transfers to Other Funds  9,813 8,157 (1,656) ‐16.9%

Net Change in Operations 23,892 (5,549) (29,441) ‐123.2%

Closing Fund Balance  33,053 27,504 (5,549) ‐16.8%

Statutory Reserves:
Community Projects  26 21 (5)
Contingency 21 21 0
1 3,149
Rainy Day 3,319 6,468
Fund Balance Reserved for:
Debt Management 500 1,355 855
Economic Uncertainties 5,665 7,647 1,982
Labor Settlements/Agency Operations 275 765 490
Pandemic Assistance 2,000 0 (2,000)
Undesignated Fund Balance 2,980 3,341 361
Subtotal Excluding Settlements/PTET 14,786 19,618 4,832
Fund Balance Reserved for:
Extraordinary Monetary Settlements  1,837 1,544 (293)
Timing of PTET/PIT Credits 16,430 6,342 (10,088)

1
Consists of the Rainy Day Reserve and Tax Stabilization Reserve.
    

  FY23 MID-YEAR UPDATE

18
 GENERAL FUND FINANCIAL PLAN

 
 
Receipts
 
General Fund receipts, including transfers but excluding PTET, are expected to total $99.7 billion
in FY 2023, an increase of $3.3 billion over FY 2022.

Tax receipts, excluding the impact of PTET, but including transfers after payment of debt service,
are estimated to total $95.6 billion in FY 2023, an increase of $10.3 billion (12.1 percent) from
FY 2022. The increase reflects projected growth in tax receipts and the impact of prepayments of
future debt service costs. Excluding the prepayments, tax receipts are estimated to increase by 5.1
percent from FY 2022.

PIT receipts, excluding PTET and debt prepayments, are estimated to total nearly $67.3 billion in
FY 2023, an increase of $3.4 billion (5.4 percent) from FY 2022 reflecting underlying growth in
collections. The actual and planned prepayments of debt service due in future years reduce
reported PIT receipts in the fiscal year in which the payments are made and increase PIT receipts
in the fiscal years in which the debt service was originally scheduled to be paid. Debt prepayments
reduce General Fund PIT receipts by $4.3 billion in FY 2022 and $925 million in FY 2023.

Consumption/use tax receipts, including transfers after payment of debt service on Sales Tax
Revenue Bonds, are estimated to total $16.6 billion in FY 2023, an increase of $2.2 billion
(15 percent) from FY 2022. This includes the impact of the prepayment of debt service in
FY 2022, which reduce receipts by $2.25 billion. Base sales tax growth is estimated at 8 percent
in FY 2023 and is offset by the drop in tax revenue attributable to the temporary suspension of
taxes on gasoline and diesel motor fuel from June 1, 2022 to December 31, 2022 and estimated
declines in cigarette and tobacco tax collections.

Business tax receipts, excluding PTET, are estimated at $9.9 billion in FY 2023, an increase of
$1.4 billion (16.2 percent) from FY 2022. The increase is primarily attributable to an increase in
Corporate Franchise Tax (CFT) gross receipts due to the temporary increase in the business
income and capital base rates enacted in FY 2022.

Other tax receipts, including transfers after payment of debt service on Clean Water/Clean Air
(CW/CA) Bonds, are expected to total $2.8 billion in FY 2023, a decrease of $47 million from
FY 2022. This is primarily due to a decline in the real estate transfer tax due to a leveling off
following several record-high monthly collections amounts in FY 2022.

Miscellaneous receipts are projected to decline by $130 million from FY 2022 driven by lower
projected abandoned property, license fees and reimbursements in FY 2023. The State used
$4.5 billion from ARP recovery aid in FY 2022 and plans to use another $2.4 billion from ARP
recovery aid in FY 2023. Non-tax transfers in FY 2023 includes a transaction risk reserve that
offsets total projected transfers from other funds. This reserve has been increased by $2.1 billion
in FY 2023 to hedge against risks to receipts that may materialize later in the fiscal year or in
FY 2024. The transaction risk reserve totals $4.1 billion in FY 2023 exceeding the $3.6 billion in
other non-tax transfers by $430 million. Non-tax transfers, excluding the risk reserve, are projected
to decline by $608 million from FY 2022 due to the transfer of a large Tribal State Compact Fund
receipt in FY 2022.

  FY23 MID-YEAR UPDATE

19
 GENERAL FUND FINANCIAL PLAN

 
 
Disbursements

General Fund disbursements, including transfers to other funds, are expected to total nearly
$95.2 billion in FY 2023, an increase of $6.3 billion (7.0 percent) from FY 2022. The growth in
spending is attributable to initiatives and investments in nearly all major programs, including health
care, School Aid, mental hygiene, social services, one-time bonus payments to health care/direct
care workers, and recovery assistance to individuals and small businesses.

Local assistance spending is estimated at $65.1 billion in FY 2023, an increase of $6.7 billion from
FY 2022. In FY 2023, healthcare and direct workers earning less than $125,000 will receive a
State-funded bonus payment of up to $3,000 at an estimated cost of $1.3 billion. School Aid and
Medicaid, the largest local programs, are projected to increase spending by a combined
$3.8 billion in FY 2023. School Aid is estimated to increase by $1 billion on a State fiscal year basis,
primarily driven by the continuing phase-in of the Foundation Aid formula. Medicaid spending is
projected to grow by $2.8 billion, reflecting the new method for calculating allowable spending
growth under the Global Cap; increased costs related to minimum wage and funding the local
share of program growth; and the expected expiration of eFMAP in March 2023.

Other areas with significant growth include the Office of Temporary and Disability Assistance
(OTDA) ($1.3 billion) driven by rental assistance and homeless housing services; mental hygiene
($678 million) for expanded services, increased capacity, and a 5.4 percent human services Cost-
of-Living Adjustment (COLA); education and special education programs ($344 million) for
increased provider tuition rates, increased enrollment, and charter school supplemental tuition;
utility arrears assistance ($250 million); public health and aging ($254 million); public protection
and safety ($122 million); and other programs including child care, housing, and economic
development.  

Agency operations costs, including fringe benefits, are expected to total $21.9 billion in FY 2023,
an increase of $1.2 billion from FY 2022. The annual change is partly driven by several nonrecurring
transactions processed in FY 2022, including the funding of $2.2 billion of eligible payroll costs,
including fringe benefits, from the Coronavirus Relief Fund (CRF), which lowered FY 2022
spending. The lower spending in FY 2022 is partly offset by the ongoing purchase of COVID-19
test kits, payment of retroactive salary increases, and the transfer of additional funds to the retiree
health benefit trust fund. In addition, FY 2023 spending includes an offset of $800 million for
expected Federal Emergency Management Agency (FEMA) reimbursement that lowers spending.
Excluding these nonrecurring transactions, operational costs are projected to increase in FY 2023
due to rising energy and commodity prices and negotiated general salary increases.

  FY23 MID-YEAR UPDATE

20
 GENERAL FUND FINANCIAL PLAN

 
 
General Fund transfers to Other Funds are projected to total $8.2 billion in FY 2023, a decrease of
$1.7 billion from FY 2022. Transfers for capital projects are expected to decline by $2.5 billion
reflecting the timing of bond reimbursements and a $931 million transfer to the Metropolitan
Transportation Authority (MTA) accelerated from FY 2023 to March 2022 and are partly offset by
higher transfers for State University of New York (SUNY) ($135 million) and all other transfers
($731 million) mainly for health care, indigent legal services and transportation and transit support.

FY 2023 Closing Balance

 
Excluding the PTET5 reserve for the timing of PTET/PIT credits and the reserve for extraordinary
monetary settlements to fund existing commitments and projects, DOB estimates the General Fund
will end FY 2023 with a balance of $19.6 billion, an increase of $4.8 billion over FY 2022. Principal
reserves are expected to increase by $5.1 billion -- $3.1 billion in statutory Rainy Day Reserves and
$2.0 billion set aside for economic uncertainties. The balance available for all other purposes is
expected to decrease by $299 million. The change is due to the combination of amounts used to
fund new commitments, including pandemic relief and recovery assistance, in the FY 2023 Enacted
Budget and available for FY 2024 operations ($1.6 billion), which are partly offset by increased set-
asides for debt management and labor settlements ($1.3 billion).

 
5  Starting in FY 2022, the General Fund balance is affected by the PTET program. Please see the description under the
heading “PTET Financial Plan Impact” for more information.
 

  FY23 MID-YEAR UPDATE

21
 GENERAL FUND FINANCIAL PLAN

 
 
Cash Flow
State Finance Law authorizes the General Fund to borrow money temporarily from available funds
held in the Short-Term Investment Pool (STIP). Loans to the General Fund are limited to a term not
to exceed four months or the end of the fiscal year, whichever is shorter. The resources that can
be borrowed by the General Fund are limited to available balances in STIP, as determined by the
State Comptroller. Available balances include money in the State’s governmental funds and a
relatively small amount of other money belonging to the State, held in internal service and
enterprise funds, as well as certain agency funds. 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.

The FY 2023 Enacted Budget authorized short-term financing for liquidity purposes during
the fiscal year. In doing so, it provides a tool to help the State manage cashflow, if needed, and
more effectively deploy resources as the State continues to respond to the pandemic. Specifically,
the authorization allows for the issuance of up to $3 billion of PIT revenue anticipation notes which
mature no later than March 31, 2023. It also allows up to $2 billion in line of credit facilities, to be
drawn through March 31, 2023, subject to available appropriation. Neither authorization allows
borrowed amounts to be extended or refinanced beyond their initial maturity. The Financial Plan
does not assume the use of short-term financing for liquidity purposes during FY 2023. DOB
evaluates cash results regularly and may adjust the use of notes and/or the line of credit based on
liquidity needs, market considerations, and other factors.
The State continues to reserve money on a quarterly basis for debt service payments financed with
General Fund resources. Money to pay debt service on bonds secured by dedicated receipts,
including PIT bonds and Sales Tax Revenue bonds, continues to be set aside as required by law
and bond covenants.

  FY23 MID-YEAR UPDATE

22
 GENERAL FUND FINANCIAL PLAN

 
 
FY 2023 MONTH‐END CASH BALANCES
APRIL THROUGH SEPTEMBER (ACTUALS)/OCTOBER THROUGH MARCH (PROJECTED)
(millions of dollars)

General  Other  All 

Fund Funds Funds

April 2022 45,693 21,428 67,121

May 2022 40,311 23,033 63,344
June 2022 43,797 24,852 68,649
July 2022 43,699 24,305 68,004
August 2022 42,930 24,139 67,069
September 2022 49,993 24,096 74,089
October 2022 46,783 24,107 70,890
November 2022 37,864 22,842 60,706
December 2022 39,701 24,693 64,394
January 2023 36,227 26,742 62,969
February 2023 33,124 27,281 60,405
March 2023 27,504 19,778 47,282

  FY23 MID-YEAR UPDATE

23
 GENERAL FUND FINANCIAL PLAN

 
 
PTET Financial Plan Impact
The U.S. Department of the Treasury (Treasury) and the Internal Revenue Service (IRS) have
determined that State and local income taxes imposed on and paid by a partnership or an
S corporation on its income, such as the PTET, are allowable as a Federal deduction to taxable
income. In November 2020, the IRS released Notice 2020-75, which announced that the Treasury
and IRS intend to issue clarifying regulations with respect to such pass-through taxes.

As part of the State’s continuing response to Federal tax law changes, legislation was enacted in
FY 2022 to allow an optional PTET on the New York-sourced income of partnerships and
S corporations. Qualifying entities that elect to pay PTET will pay a tax of up to 10.9 percent on their
taxable income at the partnership or corporation level, and their individual partners, members and
shareholders will receive a refundable PIT credit equal to the proportionate or pro rata share of
taxes paid by the electing entity. Additionally, the program includes a resident tax credit that allows
for reciprocity with other states that have implemented substantially similar taxes, which currently
include Connecticut and New Jersey.

In December 2021, electing entities began making estimated PTET payments that were classified
as business taxes and totaled $16.4 billion in FY 2022. The accompanying tax credits result in
decreased PIT collections beginning in April 2022. DOB expects that the PTET will, on a multi-year
basis, be revenue neutral for the State. However, because the PTET credits are not necessarily
realized by taxpayers within the same fiscal year that PTET revenue is received by the State, the
PTET will not be revenue-neutral to the State within each fiscal year. The Financial Plan includes
an estimate for PTET within business taxes and the corresponding decrease in PIT receipts.
Additionally, it has reserved PTET collected in FY 2022 for purposes of offsetting the decrease in
PIT receipts expected in FY 2023. It is expected that the tax benefit accompanying the PTET
program will end in 2025 due to the scheduled expiration of the State and Local Tax (SALT) cap
under current Federal law. Therefore, the estimates in the Financial Plan reflect the likelihood that
entities cease to participate in the later years of the Financial Plan period.

PTET is expected to reduce FY 2023 PIT collections by $25.1 billion and reduce all funds receipts
by a net amount of $10.1 billion, due to timing. PIT credits may be claimed on the April tax return in
the following fiscal year, or they can be reflected sooner through reductions in current estimated
payments. In 2021, taxpayers could not reduce their current estimated PIT payments for PTET,
because enrollment in the PTET was not completed until late 2021 and affected taxpayers were
not statutorily authorized to do so. Going forward, some taxpayers are expected to choose this
option. FY 2023 PIT collections are expected to be reduced by credits for both the full amount of
tax year 2021 PTET collections (through extensions and refunds) and a portion of tax year 2022
PTET collections (through reductions in current estimated PIT payments).

  FY23 MID-YEAR UPDATE

24
 GENERAL FUND FINANCIAL PLAN

 
 
The table below displays the impact of the PTET program on the General Fund. The PTET estimates
are excluded from certain tabular presentations in the Financial Plan due to the size of the impact
on specific financial plan categories and because the Financial Plan impact is neutral on a multi-
year basis. Tables that exclude PTET are noted.

FY 2023 MID‐YEAR UPDATE
GENERAL FUND IMPACT OF THE PASS THROUGH ENTITY TAX 
SAVINGS/(COSTS)
(millions of dollars)
FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027
Actuals Projected Projected Projected Projected Projected

General Fund Impact  0 0 0 0 0 0
1
Tax Receipts 16,430 (10,088) 358 101 (2,761) (4,040)
PIT Credits 0 (25,085) (15,497) (16,452) (15,995) (3,940)
PTET Collections (Business Taxes) 16,430 14,997 15,855 16,553 13,234 (100)
Use of/(Deposit to) Reserve for PTET Refunds (16,430) 10,088 (358) (101) 2,761 4,040

1 The impact of the PTET on Revenue Bond Tax Fund (RBTF) receipts is 50 percent of the impact on Tax Receipts.

  FY23 MID-YEAR UPDATE

25
 
 

 
 
 

FY 2023
STATE OPERATING FUNDS SPENDING

  27
 
 

  28
 FY 2023 STATE OPERATING FUNDS SPENDING

 
 
STATE OPERATING FUNDS DISBURSEMENTS
FY 2022 TO FY 2023
(millions of dollars)

FY 2022 FY 2023 Annual Change

Actuals Projected $ %

LOCAL ASSISTANCE 74,998 83,448 8,450 11.3%

   School Aid (School Year Basis) 29,266 31,372 2,106 7.2%
   STAR 1,904 1,831 (73) ‐3.8%
Gross Program Cost 3,306 3,425 119 3.6%
Personal Income Tax Credit (1,402) (1,594) (192) ‐13.7%
   DOH Medicaid 24,958 28,654 3,696 14.8%
   Temporary eFMAP Increase  (2,984) (3,454) (470) ‐15.8%
   Mental Hygiene (Gross) 4,353 5,496 1,143 26.3%
1
   Mental Hygiene ‐ DOH Global Cap Adjustment 307 (1,291) (1,598) ‐520.5%
   Transportation 3,786 4,599 813 21.5%
   Social Services 3,141 4,369 1,228 39.1%
   Higher Education 2,725 3,063 338 12.4%
   Other Education 2,186 2,537 351 16.1%
   Healthcare/Direct Care Worker Bonus 0 1,349 1,349 0.0%
2
   All Other 5,356 4,923 (433) ‐8.1%

STATE OPERATIONS/GENERAL STATE CHARGES 29,861 30,772 911 3.1%

State Operations 19,836 20,923 1,087 5.5%
Executive Agencies 11,397 12,078 681 6.0%
University Systems 6,515 6,646 131 2.0%
Elected Officials 2,548 2,756 208 8.2%
Healthcare/Direct Care Worker Bonus 0 148 148 0.0%
Fund Eligible Expenses from CRF (1,529) 0 1,529 100.0%
FEMA Eligible Costs/(Reimbursement) 905 (705) (1,610) ‐177.9%
General State Charges 10,025 9,849 (176) ‐1.8%
Pension Contribution 2,492 2,425 (67) ‐2.7%
Health Insurance 5,379 5,034 (345) ‐6.4%
Fund Eligible Expenses from CRF  (650) 0 650 100.0%
   Other Fringe Benefits/Fixed Costs 2,804 2,390 (414) ‐14.8%

DEBT SERVICE 12,545 7,612 (4,933) ‐39.3%

TOTAL STATE OPERATING FUNDS  117,404 121,832 4,428 3.8%

Capital Projects (State and Federal Funds) 14,704 16,874 2,170 14.8%

Federal Operating Aid 77,231 83,236 6,005 7.8%

TOTAL ALL GOVERNMENTAL FUNDS 209,339 221,942 12,603 6.0%

1 Adjustments in Fiscal Years 2022 and 2023 reflect OPWDD‐related local share expenses that will be funded outside 
of the DOH Global Cap through use of additional Financial Plan resources.
2 All Other includes spending for certain recovery initiatives; reclassifications between financial plan categories; a 
reconciliation between school year and State fiscal year spending for School Aid; and various other functions.

  FY23 MID-YEAR UPDATE

29
 FY 2023 STATE OPERATING FUNDS SPENDING

 
 
State Operating Funds encompass the General Fund and a wide range of State activities funded
from revenue sources outside the General Fund, including dedicated tax revenues, tuition, income,
fees, and assessments. Activities funded with these dedicated revenue sources often have no
direct bearing on the State’s ability to maintain a balanced budget in the General Fund but are
captured in State Operating Funds.

Local Assistance

Approximately two-thirds of State spending is for local assistance that includes payments to local
governments, school districts, health care providers, managed care organizations, and other
entities, as well as financial assistance to, or on behalf of, individuals, families, and not-for-profit
organizations. School Aid and Medicaid account for more than half of local assistance spending. In
FY 2022 and FY 2023, local assistance funding includes spending for pandemic recovery
initiatives, which support time-limited programs including the Emergency Rental Assistance
Program (ERAP), Landlord Rental Assistance Program, assistance to excluded workers, small
business assistance, funding for hospitals that are experiencing financial distress from the COVID-
19 pandemic, public utility arrears assistance, Healthcare/Direct Care Worker Bonuses, and other
targeted initiatives.

School Aid spending for School Year (SY) 2023 is estimated at $31.4 billion, representing an annual
increase of $2.1 billion (7.2 percent). This annual increase includes increased funding for
Foundation Aid ($1.5 billion), growth in expense-based reimbursement programs ($457 million), and
an investment in State-funded full-day prekindergarten programming for four-year-old children
($125 million). The growth in Foundation Aid reflects the second year of the three-year phase-in of
the current formula.

The STAR program is expected to grow by 3.6 percent; however, spending is affected by the
continuing conversion of benefit payments from a real property tax exemption to a PIT credit. The
level of reported STAR spending will continue to decrease as STAR beneficiaries transition to the
PIT credit program.

DOH Medicaid spending, excluding eFMAP, is estimated at $28.7 billion in FY 2023, an annual
increase of 14.8 percent. Costs under the Global Cap are projected to increase by $966 million,
consistent with the newly approved growth index. The increased funding will support growth in
enrollment and medical cost inflation, assistance to distressed hospitals and nursing homes,
increased homecare wages, expanded access to health coverage, and higher provider
reimbursements. The remaining growth is attributable to costs outside the Global Cap and is mainly
driven by minimum wage for health care providers ($262 million) and financial relief to counties
and New York City associated with full coverage of the local share of spending growth
($183 million). A portion of Medicaid-related expenses of OPWDD will be funded outside of the
DOH Global Cap with additional Financial Plan resources to accommodate DOH Medicaid
spending growth.

  FY23 MID-YEAR UPDATE

30
 FY 2023 STATE OPERATING FUNDS SPENDING

 
 
State Medicaid spending is also impacted by the Federal government’s decision to continue the
temporary 6.2 percentage point increase to the Federal Medical Assistance Program (FMAP) rate
that began at the onset of the COVID-19 PHE in January 2020. The Financial Plan assumes the
continuation of eFMAP through March 2023, which provided State share savings of nearly
$3 billion in FY 2022 and is expected to provide another $3.5 billion in FY 2023, including the
reconciliation of February and March 2022 costs that were recognized in April due to the timing of
payments. This State benefit is partly offset by increased State costs attributable to the restrictions
required to receive eFMAP.

Mental Hygiene funding in the FY 2023 Enacted Budget provided increased funding for targeted
investments in services and supports to ensure individuals with developmental disabilities, mental
illness and addiction have appropriate access to care. The increased spending supports a
5.4 percent COLA for the human service workforce, investments in housing programs, increased
reimbursement rates to providers to expand inpatient psychiatric bed capacity, implementation of
the nationwide 988 Crisis Hotline, expanded access to opioid treatment services, critical
intervention to reach homeless individuals in New York City, and expansion of the Dwyer peer-to-
peer program serving veterans.

Spending for transportation, most of which occurs outside the General Fund and is supported by
dedicated taxes and fees, is projected to increase by $813 million from FY 2022 to FY 2023. The
projected increase is mainly due to forecasted increases in dedicated receipts collections in
FY 2023 and available resources carried over from FY 2022 that are passed on to the MTA and
other transit systems as operating aid. These resources are expected to provide an additional
$653 million to the MTA, $125 million for non-MTA downstate transit systems, and $35 million for
upstate transit systems.

Social Services spending is expected to grow by $1.2 billion from FY 2022 to FY 2023 of which
over $900 million will support time-limited programs including emergency rental assistance,
landlord aid, and other supplemental assistance. Public assistance growth is expected due to a
modest increase in caseloads as well as proposed measures to address the “benefits cliff” and
reduce the 45-day waiting period for prospective Safety Net Assistance recipients before they can
receive program benefits. Spending for child care is projected to increase with the expansion of
child care subsidies to include 80 percent of providers at the local market rate and greater eligibility
for child care subsidies. Other spending increases include investments and additional funding for
homeless housing and services, adoption subsidies, home visiting programs, and a 5.4 percent
COLA for the human service workforce.

Higher education spending is projected to grow by 12.4 percent in FY 2023, primarily reflecting
the costs associated with expanded eligibility requirements for part-time enrollees in the Tuition
Assistance Program (TAP), increased operating support for the City University of New York (CUNY)
Senior Colleges, non-recurring funding for strategic initiatives at CUNY campuses and increased
funding for additional faculty hires at CUNY’s Senior and Community Colleges.

  FY23 MID-YEAR UPDATE

31
 FY 2023 STATE OPERATING FUNDS SPENDING

 
 
Increased funding for other education programs largely reflects increased State support for special
education programs related to approval of a 4 percent COLA for provider tuition rates for SY 2022
and an 11 percent increase for SY 2023, increased costs to reimburse school districts for charter
school supplemental tuition and aid to nonpublic schools.

FY 2023 local assistance spending includes the estimated State cost of $1.3 billion for non-State
healthcare and direct care workers, in eligible titles, earning less than $125,000 to provide a bonus
payment of up to $3,000 based on hours worked and length of time in service.

Other local assistance spending includes additional funding in FY 2023 for tourism, workforce
development, public health programs, Nourish NY, land banks, the Hunger Prevention and
Nutrition Assistance Program (HPNAP) and Homeowner Protection Program, discovery reform
implementation and pretrial services, Indigent Legal Services, local aid payments made from tribal
state compact receipts, domestic terrorism prevention, abortion services, and pandemic recovery
initiatives including small business assistance, public utility arrears assistance, and other targeted
initiatives. Spending increases in FY 2023 are more than offset by a $2.1 billion reduction in
spending from FY 2022 associated with one-time assistance provided to excluded workers,
resulting in a year-over-year decline in all other local assistance category.

State Operations/General State Charges (GSCs)

Operating costs for State agencies include salaries, wages, fringe benefits, and Non-Personal
Service (NPS) costs (e.g., supplies, utilities) and comprise about a quarter of State Operating Funds
spending.

Operational spending for executive agencies is affected by pandemic response and recovery
efforts, including: the timing of Federal reimbursement; offsets of expenses across fiscal years; and
the payment of salary increases pursuant to existing contracts, as well as recognition of the
expected payment of retroactive salary increases for CSEA and M/C employees. In FY 2023,
agency operating budgets have been increased in part to restore prior year reductions
implemented at the onset of the pandemic and to ensure adequate access to services and
supports. FY 2023 spending includes an estimated $148 million for State healthcare and direct
care workers, in eligible titles, earning less than $125,000 to provide a bonus payment of up to
$3,000 based on hours worked and length of time in service. In addition, personal service
spending reflects salary increases to help improve ongoing recruitment and retention issues in
institutional facilities, including increasing hiring rates, geographic pay differentials, and overtime.

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 FY 2023 STATE OPERATING FUNDS SPENDING

 
 
Pursuant to guidelines established by the Treasury, the State charged roughly $2.2 billion in
eligible costs to the Federal CRF in FY 2022. This includes payroll costs and fringe benefits for
public health and safety employees and other eligible pandemic response costs. Certain pandemic
response expenses incurred in FY 2021 and 2022, including the purchase of COVID-19 test kits for
schools and local governments, Personal Protective Equipment (PPE), durable medical equipment,
costs to build out field hospital facilities, testing, and vaccination activities, are expected to be
reimbursed by the FEMA. DOB expects FEMA reimbursement over several years based on prior
experience. State agencies are projected to continue to incur costs to respond to the COVID-19
pandemic in FY 2023, which are expected to be funded with Federal FEMA resources.

University systems spending growth in FY 2023 reflects the acceleration of the TAP Gap funding
plan at SUNY campuses, new funding to hire more full-time faculty, increased support for higher
education opportunity programs, one-time funding to support strategic initiatives at SUNY
campuses and the establishment of child care centers on every SUNY campus.

The operating costs for independent offices (Attorney General, Comptroller, Judiciary, and
Legislature) are projected to increase by a combined $208 million (8.2 percent). Roughly
$150 million of the planned increases is attributable to Judiciary personnel and contract costs.

GSCs spending is projected to decline slightly from the FY 2022 level to roughly $9.8 billion in
FY 2023 because of payment advances and offsets that balance underlying growth and the
reconciliation of actual FY 2022 health insurance costs versus estimated payments which
generates $121 million in one-time savings in FY 2023. Annual growth is primarily attributable to
the increased costs of providing health insurance and pension benefits to current and retired
employees. Health insurance growth reflects medical cost inflation and expected utilization growth
following delayed medical visits and procedures during the pandemic, which is more than offset
by the FY 2022 advance payment to the State’s Health Insurance Reserve Fund. Pension costs are
projected to decline from FY 2022 due to a reduction in the employer contribution rates set by the
State Comptroller, interest savings expected from paying the entirety of the State’s FY 2023
Employees' Retirement System (ERS)/ Police and Fire Retirement System (PFRS) bill in May 2022,
and the FY 2022 payment of outstanding Judiciary pension amortizations. Other spending reflects
the FY 2022 repayment of the social security payroll taxes deferred from April-December 2020 as
authorized in the Federal Coronavirus Aid, Relief, and Economic Security Act (CARES Act) totaling
roughly $650 million.

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OTHER MATTERS
AFFECTING THE FINANCIAL PLAN

 
 
 

 
 OTHER MATTERS AFFECTING THE FINANCIAL PLAN

 
 
General
 
This section is intended to provide readers with information on certain financial risks, pressures,
processes, and recent or new developments that may not be described, or described in detail,
elsewhere in the Financial Plan. The emphasis is on risks to the Financial Plan, but the section
includes other information intended to provide context for understanding the State’s financial
operations more broadly. This section includes information on the following topics:

 Financial Projections and Management

 Climate Change
 COVID-19 Pandemic
 Federal Policy and Funding
 Major Operating Programs
 State Labor Force
 State Debt
 Localities and Authorities
 Other Risks and Ongoing Concerns

The Financial Plan is subject to economic, social, financial, political, public health, and
environmental risks and uncertainties, many of which are outside the ability of the State to predict
or control. The projections of receipts and disbursements in the Financial Plan are based on
reasonable assumptions at the time they were prepared, but DOB is unable to provide any
assurance that actual results will not differ materially and adversely from these projections.

The Financial Plan is based on numerous assumptions including the condition of the State and
national economies, and the collection of economically sensitive tax receipts in the amounts
projected. Uncertainties and risks that may affect economic and receipts forecasts include, but are
not limited to, national and international events; inflation; consumer confidence; commodity prices;
supply chain disruptions; major terrorist events; hostilities or war; climate change and extreme
weather events; severe epidemic or pandemic events; cybersecurity threats; Federal funding laws
and regulations; financial sector compensation; monetary policy affecting interest rates and the
financial markets; credit rating agency actions; financial and real estate market developments
which may adversely affect bonus income and capital gains realizations; technology industry
developments and employment; effect of household debt on consumer spending and State tax
collections; and outcomes of litigation and other claims affecting the State.

Litigation against the State may include, among other things, 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 a description herein but, in the aggregate, could still adversely affect the Financial Plan.

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 OTHER MATTERS AFFECTING THE FINANCIAL PLAN

 
 
The Financial Plan is subject to various uncertainties and contingencies including, but not limited
to, wage and benefit increases for State employees that exceed projected annual costs; changes
in the size of the State’s workforce; realization of the projected rate of return for pension fund asset
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 projected in
the Financial Plan, including the Federal matching grant for the healthcare/direct care worker
bonus program; 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;
unanticipated growth in Medicaid program costs; and the ability of the State and its public
authorities to issue securities successfully in public credit markets. Some of these issues are
described in more detail herein. The projections and assumptions contained in the Financial Plan
are subject to revisions which may result in substantial changes. No assurance can be given that
these estimates and projections, which depend in part upon actions the State expects to be taken
but which are not within the State's control, will be realized.

DOB routinely executes cash management actions to manage the State’s large and complex
budget. These actions are intended to improve the State’s cash flow, manage resources within and
across State fiscal years, adhere to spending targets, and better position the State to address
unanticipated costs, including economic downturns, revenue deterioration, and unplanned
expenditures. In recent years, the State has prepaid certain payments, subject to available
resources, to maintain budget flexibility.
 

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 OTHER MATTERS AFFECTING THE FINANCIAL PLAN

 
 
Financial Projections and Management
There can be no assurance that the State’s financial position will not change materially and
adversely from current projections. If this were to occur, the State would be required to take
additional gap-closing 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; and use of non-recurring resources. 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 Governor.

The Financial Plan forecast assumes various transactions will occur as planned including, but not
limited to, receipt of certain payments from public authorities; receipt of revenue sharing payments
under the Tribal-State Compacts; receipt of Federal COVID-19 emergency assistance and other
Federal aid as projected; receipt of miscellaneous revenues at the levels set forth in the Financial
Plan; and achievement of cost-saving measures including, but not limited to, transfer of available
fund balances to the General Fund at levels currently projected and Federal approvals necessary
to implement the Medicaid savings actions. Such assumptions, if they were not to materialize, could
adversely impact the Financial Plan in the current year or future years, or both.

The Financial Plan also includes actions that affect spending reported on a State Operating Funds
basis, including accounting and reporting changes. If these actions are not implemented or
reported as planned, the annual spending change in State Operating Funds would increase above
current estimates.

In developing the Financial Plan, DOB attempts to mitigate financial risks from receipts volatility,
litigation, and unexpected costs, with an emphasis on the General Fund. It does this by, among
other things, exercising caution when calculating total General Fund disbursements and managing
the accumulation of financial resources that can be used to offset new costs. Such resources
include, but are not limited to, fund balances that are not needed each year, reimbursement for
capital advances, acceleration of tax refunds above the level budgeted each year, and prepayment
of expenses. There can be no assurance that such financial resources will be enough to address
risks that may materialize in a given fiscal year.
 

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 OTHER MATTERS AFFECTING THE FINANCIAL PLAN

 
 
Climate Change
Overview
Climate change poses significant long-term threats to physical, biological, and economic systems
in New York and around the world. Potential hazards and risks related to climate change for the
State include, among other things, rising sea levels, increased coastal flooding and related erosion
hazards, intensifying storms, and more extreme heat. The potential effects of climate change could
adversely impact the Financial Plan in current or future years. To mitigate and manage these
impacts, significant long-term planning and investments by the Federal government, State,
municipalities, and public utilities are expected to be needed to adapt existing infrastructure to
climate change risks.

In August 2021, the Intergovernmental Panel on Climate Change of the United Nations (IPCC)
reported that 1.5°C of warming is likely to occur by 2040 under all emissions scenarios considered
and that the 1.5°C benchmark will be exceeded by 2100 unless deep reductions in greenhouse gas
emissions occur in the coming decades. Human-induced climate change is already affecting many
weather extremes in every region across the globe. Further warming is expected to increase the
risk of adverse outcomes, including extreme weather events and coastal flooding.

Consequences of Climate Change

Storms affecting the State, including Hurricane Ida (September 2021), Superstorm Sandy (October
2012), Tropical Storm Lee (September 2011), and Hurricane Irene (August 2011), have demonstrated
vulnerabilities in the State’s infrastructure (including mass transit systems, power transmission and
distribution systems, and other critical lifelines) to extreme weather driven events, including coastal
flooding caused by storm surges and flash floods from rainfall.
The State continues to recover from damage sustained during these powerful storms. Hurricane
Irene disrupted power and caused extensive flooding in various counties. Tropical Storm Lee
caused flooding in additional counties, and, in some cases, exacerbated damage caused by
Hurricane Irene two weeks earlier. Superstorm Sandy struck the East Coast, causing widespread
infrastructure damage and economic losses to the greater New York region. Hurricane Ida caused
severe flooding in the New York metropolitan area. The frequency and intensity of these storms
present economic and financial risks to the State. Reimbursement claims for costs of the immediate
response, recovery, and future mitigation efforts continue, largely supported by Federal funds.

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 OTHER MATTERS AFFECTING THE FINANCIAL PLAN

 
 
Rating agencies are incorporating Environmental, Social, and Governance (ESG) factors into credit
ratings for the State and other issuers. Rising sea levels and their effect on coastal infrastructure
have been identified as the primary climate risks for the northeastern United States, including New
York State. These risks are heightened by population and critical infrastructure concentration in
coastal counties. In June 2021, Moody’s first assigned New York State an environmental issuer
profile score of E-3 (moderately negative), below the nationwide median score of E-2 (neutral to
low). The E-3 score reflected Moody’s assessment that the State faces moderately negative
exposure to physical climate risks, especially hurricanes and sea level rise, which could cause
significant economic disruption and pose risks to the State’s economy and tax base. In March 2022,
S&P assigned New York State an environmental issuer profile score of E-3 (moderately negative)
due to the risk of coastal flooding in New York City and Long Island, which S&P equates to risk
exposure affecting about 40 percent of the State’s population and roughly half of its jobs. The S&P
report cited the risk that a climate-related natural disaster could disrupt the State’s economy and
budgetary balance. The release of ESG scores by the rating agencies does not cause a change in
the State’s overall credit ratings, which are based on financial information in addition to the ESG
component. Climate change risks increasingly fall within the maximum maturity term of current
outstanding bonds of the State, its public authorities, and municipalities. State bonds may generally
be issued with a term of up to 30 years under State statute.

State Response to Climate Change

The State is participating in efforts to reduce greenhouse gas emissions to mitigate the risk of
severe impacts from climate change. In 2019, the Climate Leadership and Community Protection
Act (CLCPA) was signed into law. The CLCPA set the State on a path toward developing regulations
to reduce statewide greenhouse gas emissions by 40 percent below the 1990 level by 2030, and
85 percent below the 1990 level by 2050. Additionally, in accordance with the CLCPA, the State
plans to generate a minimum of 70 percent of electricity from renewable sources by 2030 and to
fully transition its electricity sector away from carbon emissions by 2040.

The CLCPA created the Climate Action Council (CAC), which is tasked with developing a Draft
Scoping Plan with recommendations to reduce greenhouse gas emissions, increase renewable
energy usage, and promote climate justice. On December 20, 2021, the CAC voted to release the
Draft Scoping Plan for public comment. The public comment period began on January 1, 2022 and
closed on July 1, 2022. The CAC is working to develop and release a Final Scoping Plan by
January 1, 2023.

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 OTHER MATTERS AFFECTING THE FINANCIAL PLAN

 
 
Concurrently, the State has been taking regulatory and legislative actions that are intended to limit
greenhouse gas emissions, electrify transportation, and generate more electricity from renewable
sources. There can be no assurances that such actions, or their intended outcomes, will be realized
as planned. Major regulatory and legislative actions include:

 Requiring new off-road vehicles and equipment sold in New York to be zero-emissions by
2035 and new medium-duty and heavy-duty vehicles to be zero-emissions by 2045;

 Requiring the New York State Energy Research and Development Authority to formulate
the creation of a zero-emissions vehicle development strategy by 2023;

 Mandating that by no later than July 1, 2027, school districts only purchase or lease zero-
emission school buses, and requiring school bus fleets to fully convert to zero-emission
school buses by July 1, 2035;

 Enacting the “Advanced Building Codes, Appliance and Equipment Efficiency Standards
Act of 2022” to align the State's energy code with its climate policies and strengthen
efficiency standards for appliances;

 Appropriating $500 million to advance the offshore wind industry; and

 Amending the Clean Energy Standard to reflect CLCPA targets.

In addition, New York State has been a member of the Regional Greenhouse Gas Initiative, which
utilizes a cap-and-trade mechanism to regulate carbon dioxide emissions from electric power
plants operating within the State since 2008.

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 OTHER MATTERS AFFECTING THE FINANCIAL PLAN

 
 
COVID-19 Pandemic
Important State revenue sources, including personal income, consumption, and business tax
collections, may be adversely affected by the long-term impact of COVID-19 on a range of activities
and behaviors, including commuting patterns, remote working and education, business activity,
social gatherings, tourism, public transportation, and aviation. It is not possible to assess or forecast
the effects of such changes at this time.

For example, the COVID-19 pandemic has led to changes in the behavior of resident and non-
resident taxpayers. Consistent with the growth in remote work arrangements, many residents and
non-residents are no longer commuting into New York City and instead are working remotely from
home offices. However, under long-standing State policy, a non-resident working from home pays
New York income taxes on wages from a New York employer unless that employer has established
the non-resident’s home office as a bona fide office of the employer.

The COVID-19 pandemic also led some New York residents to shelter in locations outside of the
State. In addition, some taxpayers who previously resided in New York have permanently relocated
outside of the State during the pandemic. The State continues to monitor the data to understand
whether these trends are transitory.

There can be no assurance that existing and future COVID-19 variants will not adversely impact the
State’s financial condition. State officials continue to closely monitor global COVID-19 impacts and
emerging Federal guidance.

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 OTHER MATTERS AFFECTING THE FINANCIAL PLAN

 
 
Federal Policy and Funding
 
Overview

The Federal government influences the economy and budget of New York State through grants,
direct spending on its own programs such as Medicare and Social Security, and through Federal
tax policy. Federal policymakers may place conditions on grants, mandate certain state laws
actions, preempt state laws, change SALT bases and taxpayer behavior through tax policies, and
influence industries through regulatory action. Federal resources support vital services such as
health care, education, and transportation, as well as severe weather and emergency response
and recovery. Any changes to Federal policy or funding levels could have a materially adverse
impact on the Financial Plan.

Federal funding is a significant component of New York’s budget representing more than one-third
of All Funds spending. Routine Federal aid supports programs for vulnerable populations and those
living at or near the poverty level. Such programs include Medicaid, Temporary Assistance for
Needy Families (TANF), Elementary and Secondary Education Act (ESEA) Title I grants, and
Individuals with Disabilities Education Act (IDEA) grants. Other Federal resources are directed at
infrastructure and public protection.

In response to the COVID-19 PHE, the Federal government has taken legislative, administrative,
and Federal Reserve actions intended to stabilize financial markets, extend aid to large and small
businesses, health care providers, and individuals, and reimburse governments for the direct costs
of pandemic response. The Federal government enacted several laws between March 2020 and
March 2021 to provide financial assistance to state and local governments, schools, hospitals,
transit systems, businesses, families and individuals for COVID-19 pandemic response and
recovery. The State also received additional Federal aid in the form of enhanced Unemployment
Insurance funding, which is reported under Proprietary and Fiduciary Funds and is excluded from
All Governmental Funds. A summary of the Federal legislation is provided later in this section.

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 OTHER MATTERS AFFECTING THE FINANCIAL PLAN

 
 
Total Federal Funds spending for all purposes, inclusive of both capital and operating spending, is
expected to total $86.2 billion in FY 2023 and includes $16.8 billion in spending identified as
pandemic assistance. The reporting of certain program spending related to the pandemic is
included in the agency disbursements, the largest of which include Disproportionate Share
Hospital (DSH), CHP, eFMAP, IDEA, and the TANF Pandemic Emergency Fund. The Federal Funds
spending increase estimated in FY 2023 is driven by the pandemic assistance funds for education,
eFMAP related to the extension of the PHE, and Human and Community Based Services (HCBS)
eFMAP, as well as Federal reimbursement of pandemic related spending incurred in prior fiscal
years. Federal Funds spending is summarized below.

FEDERAL FUNDS DISBURSEMENTS
(millions of dollars)

FY 2022  FY 2023  FY 2024  FY 2025  FY 2026  FY 2027 

Actuals Projected Projected Projected Projected Projected
DISBURSEMENTS
Medicaid 44,474 47,183 47,996 48,219 50,929 52,244
Health 8,227 8,749 9,346 9,732 10,268 10,681
Social Welfare 4,770 4,477 4,546 4,698 4,701 4,702
Education 4,601 3,941 3,940 3,857 3,857 3,857
Public Protection 1,128 1,327 1,297 1,290 1,292 1,295
Transportation 1,966 2,271 2,493 2,694 2,823 2,885
1
All Other 1,610 1,457 1,380 1,333 1,315 1,319

2
Pandemic Assistance 12,707 16,759 8,758 3,648 134 69
Child Care Funds 987 966 445 0 0 0
Education ARP Funds 496 2,864 3,491 2,454 0 0
FFCRA/COVID eFMAP, including local passthrough 3,629 4,201 325 0 0 0
ARP HCBS eFMAP 0 1,735 702 0 0 0
Coronavirus Relief Fund (CRF) 2,318 0 0 0 0 0
Education Supplemental Appropriations Act 843 2,196 1,353 0 0 0
Lost Wages Assistance 5 0 0 0 0 0
Emergency Rental Assistance Program (ERAP) 1,833 415 325 0 0 0
Education CARES Act Funds 755 267 0 0 0 0
SUNY State‐Operated Campuses Federal Stimulus 373 278 0 0 0 0
FEMA Reimbursement of Eligible Pandemic Expenses 0 800 200 0 0 0
FEMA Reimbursement of COVID Home Testing Kits 0 0 225 225 0 0
FEMA Local Pass‐Through Funding 780 1,452 1,250 750 0 0
Coronavirus Local Fiscal Recovery Fund Non‐Entitlement Pass‐Through 387 387 0 0 0 0
Homeowner Assistance Program 75 465 0 0 0 0
Home Energy Assistance Program 224 335 0 0 0 0
Coronavirus Capital Projects Fund 0 69 69 69 69 69
State Small Business Credit Initiative  0 279 223 0 0 0
FHWA Surface Transportation Block Grant 2 50 150 150 65 0

Total Disbursements
79,483 86,164 79,756 75,471 75,319 77,052

1 All Other includes housing and homeless services, economic development, mental hygiene, parks, environment, higher education,  and general government areas.   
2 Pandemic Assistance excludes $12.7 billion in State aid provided through the American Rescue Plan Act, as this funding is reflected as a receipt to Federal Funds and 
transfer to the General Fund.

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 Medicaid/Health. Funding shared by the Federal government helps support health care
costs for nearly nine million New Yorkers, including more than two million children.
Medicaid is the single largest category of Federal funding. The Federal government also
provides support for several health programs administered by DOH, including the Essential
Plan (EP), which provides health care coverage for low-income individuals who do not
qualify for Medicaid or CHP.

 Social Welfare. Federal funding helps with several programs managed by OTDA, including
TANF-funded public assistance benefits and the Flexible Fund for Family Services, Home
Energy Assistance Program (HEAP), Supplemental Nutrition Assistance Program (SNAP),
and Child Support. Support from the Federal government also supports programs managed
by the Office of Children and Family Services (OCFS), including Child Care, Child Welfare
Services, Adult Protective & Domestic Violence Services, Foster Care, and Adoption
Subsidies.

 Education. Federal funding supports K-12 education, special education and Higher
Education. Like Medicaid and the social welfare programs, significant portions of Federal
education funding are directed toward vulnerable New Yorkers, such as students in schools
with high poverty levels, students with disabilities, and higher education students who
qualify for programs such as Pell grants and Work-Study.

 Public Protection. Federal funding supports various programs and operations of the State
Police, Department of Corrections and Community Supervision (DOCCS), the Office of
Victim Services, the Division of Homeland Security and Emergency Services (DHSES), and
the Division of Military and Naval Affairs (DMNA). Federal funds are also passed on to
municipalities to support a variety of public safety programs.

 Transportation. Federal resources support infrastructure investments in highway and transit

systems throughout the State, including funding participation in ongoing transportation
capital plans. The recently enacted Infrastructure Investment and Jobs Act (P.L. 117-58)
increases the amount of Federal resources available to the State to fund capital costs
associated with transportation projects.

 All Other. Other programs supported by Federal resources include housing, economic
development, mental hygiene, parks and environmental conservation, and general
government uses.

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 OTHER MATTERS AFFECTING THE FINANCIAL PLAN

 
 
Pandemic Assistance
 
 Child Care Funds. The CARES, Coronavirus Response and Relief Supplemental
Appropriations (CRRSA), and ARP Acts granted additional funding to aid in stabilizing the
child care sector.

 Education ARP Funds. The ARP granted additional education funding for Elementary and
Secondary School Emergency Relief (ESSER) and Emergency Assistance for Nonpublic
Schools (EANS) programs, as well as funding for homeless education, IDEA, library services
and the arts.

 FFCRA/COVID eFMAP. In response to the COVID-19 pandemic, the Federal government

increased its share of Medicaid funding (eFMAP) by 6.2 percent for each calendar quarter
occurring during the PHE. The enhanced funding began on January 1, 2020 and is currently
expected to continue through March 2023. In FY 2022, the additional Federal resources
reduced State and local government costs by approximately $3.0 billion and $650 million,
respectively. Due to the timing of reconciliations, February and March 2022 eFMAP State
and Local share offsets were realized in FY 2023. Four additional quarters of eFMAP have
been assumed in FY 2023 as a result of the extension of the PHE, increasing the projected
FY 2023 State benefit to $3.5 billion.

 ARP HCBS eFMAP. The ARP also provided a temporary 10 percentage point increase to
the FMAP for certain Medicaid HCBS through March 31, 2022. CMS guidelines require the
use of additional funding to supplement existing State funding, not supplant existing
resources.
On August 25, 2021, CMS informed DOH that the State's initial HCBS spending plan meets
the requirements set forth in guidance established by CMS, and thus, the State has
received partial approval of its plan. The State therefore qualifies for a temporary 10
percentage point increase to the FMAP for certain Medicaid expenditures for HCBS under
Section 9817 of the ARP. The increased FMAP is available for qualifying expenditures made
between April 1, 2021 and March 31, 2022, and the State has until March 31, 2024 to expend
its earned eFMAP in accordance with the submitted spending plan.

On January 31, 2022, CMS provided additional partial approval for 37 out of the
43 proposals included in the initial spending plan. On May 18, 2022, CMS provided another
partial approval of the spending plan by approving 6 of the 9 new proposals submitted in
the second quarterly report. Quarterly reports provide an update to eFMAP spending and
status of spending plan proposals. The State has submitted quarterly reports on February
15, 2022, May 6, 2022, and July 28, 2022. The State will continue to submit quarterly and
semi-annual updates as required. The State is working with CMS to achieve full approval of
the submitted plan; however, CMS has not yet provided guidance related to the HCBS
eFMAP, which may restrict or delay the implementation of certain Medicaid Redesign Team
II (MRT II) savings actions. The State is estimated to receive $2.4 billion in eFMAP for HCBS
expenditures across health and mental hygiene programs ($1.7 billion in FY 2023 and
$702 million in FY 2024).

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 CRF. Established in the CARES Act, the CRF provided funding for states and local
governments to respond to the COVID-19 pandemic. The State received $5.1 billion in
FY 2021 to fund eligible costs incurred through December 31, 2021. These funds were used
in FY 2021 and FY 2022 for eligible payroll costs ($4.5 billion), primarily for public health
and safety employees, as well as other pandemic response costs incurred by the State
(roughly $600 million).

 Education Supplemental Appropriations Act. As part of CRRSA, additional funding for

education was provided through the ESSER Fund and the Governor’s Emergency Education
Relief (GEER) Fund, including dedicated GEER funds to support pandemic-related services
and assistance to nonpublic schools through the EANS program.

 LWA. This program provided grants to eligible claimants that were unemployed or partially
unemployed due to the pandemic. The grants consisted of a supplemental payment of
$300 per week in addition to regular unemployment benefits through December 27, 2020,
or when funding limits were reached, which occurred on September 6, 2020.

 ERAP. The CRRSA Act established the ERAP to assist households that are unable to pay
rent and utilities due to the COVID-19 pandemic. The ARP provided additional funding for
the program.

 Education CARES Act Funds. Additional education support provided through the CARES
Act included funding to school districts and charter schools.

 SUNY State-Operated Campuses Federal Stimulus Spending. Funding provided through

various Federal stimulus bills resulted in greater Federal spending projections for SUNY
State-operated campuses.

 FEMA Reimbursement of Eligible Pandemic Expenses. The State has applied for FEMA
reimbursement for expenses incurred to date related to emergency protective measures
due to the COVID-19 pandemic. The Financial Plan assumes reimbursement of $800 million
in FY 2023 and $200 million in FY 2024. However, there is no assurance that FEMA will
approve claims for the State to receive reimbursement in the amounts or State fiscal years
as projected in the Financial Plan.

 FEMA Reimbursement of COVID Home Testing Kits. The Financial Plan assumes
reimbursement of $225 million in both FY 2024 and FY 2025 related to the purchase of
test kits for schools.

 FEMA Local Pass-Through Funding. Funding from this program is assumed to flow through
the Financial Plan to reimburse local entities for their Federal share of COVID-19 claims
submitted to FEMA.

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 OTHER MATTERS AFFECTING THE FINANCIAL PLAN

 
 
 Coronavirus Local Fiscal Recovery Fund Non-Entitlement Pass-Through. The ARP requires
states to pass-through the allocations to non-entitlement cities, towns, and villages. The
State distributed $387 million to local governments in FY 2022 and distributed an additional
$387 million to local governments in FY 2023, for a total of $774 million overall.

 Homeowner Assistance Fund. This program provides services to ensure that homeowners
experiencing economic hardships associated with the pandemic can stay in their homes.

 HEAP. The ARP provided supplemental funding to the existing Home Energy Assistance
Program that helps low-income households pay the cost of heating, cooling, and
weatherizing their homes.

 Coronavirus Capital Projects Fund. The ARP created the Coronavirus Capital Projects Fund
to provide funding to carry out critical capital projects that directly enable work, education,
and health monitoring, including remote options, in response to the COVID-19 PHE. The
State has been allocated $345 million for the program.

 State Small Business Credit Initiative. This program provides funding to empower small
businesses to access capital needed to invest in job-creating opportunities.

 Federal Highway Administration (FHWA) Surface Transportation Block Grant. This

emergency funding was provided under the CRRSA Act to address COVID-19 impacts
related to Highway Infrastructure Programs.

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Federal Coronavirus Response Legislation and Action

The Federal government enacted the following legislation in response to the ongoing COVID-19
pandemic. The table below summarizes the total amount of Federal pandemic assistance available
to New York State, including direct recipients of Federal aid such as individuals, hospitals,
businesses, transit authorities including the MTA, and school districts, along with the funds
expected to flow through the Financial Plan.

A large portion of the Federal pandemic assistance flows directly to various recipients (e.g., tax
rebates to individuals, and loans or grants to large and small businesses) and is thus excluded from
the Financial Plan. In addition, on May 18, 2021, the State received $12.75 billion in Federal aid
authorized in the ARP to offset revenue loss, ensure the continuation of essential services and
assistance provided by government, and assist in the PHE response and recovery efforts. These
funds are expected to be transferred to State Funds over multiple years to support eligible uses
and spending. Thus, the spending of the ARP aid to the State does not appear in Federal funds.

FEDERAL PANDEMIC ASSISTANCE LEGISLATION AND ACTION
(millions of dollars)
Funding Flowing 
Total Funds  through 
Bill/Source Available the Financial Plan
CARES Act             140,704                           8,225
Families First Coronavirus Response Act (FFCRA)              92,044                        12,619
American Rescue Plan (ARP) Act of 2021              86,877                        19,175
Coronavirus Response and Relief Supplemental Appropriations (CRRSA) Act of 2021              24,983                           7,248
FEMA Lost Wage Assistance                 4,120                           4,120
Paycheck Protection Program and Health Care Enhancement Act                1,555 0
Coronavirus Preparedness and Response Supplemental Appropriations (CPRSA) Act of 2020                      66 0
Total 350,349  51,387 

 CARES Act provides aid for Federal agencies, individuals, businesses, states, and localities,
as well as $100 billion for hospitals and health care providers, to respond to the COVID-19
pandemic.

Assistance to states through the CARES Act is generally restricted to specific purposes and
includes the CRF ($5.1 billion State allocation) and the Education Stabilization Fund
($1.2 billion State allocation). Pursuant to U.S. Treasury eligibility guidelines, CRF funds
allocated to the State were used for eligible expenses incurred, including payroll expenses
for public health and safety employees, through December 31, 2021.

 FFCRA provides aid through paid sick leave, free testing, expanded food assistance and
unemployment benefits, protections for health care workers, and increased Medicaid
funding through the emergency 6.2 percent increase to the Medicaid eFMAP during the
PHE.

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 ARP Act of 2021 provides aid for Federal agencies, individuals, businesses, states and
localities, and others, to respond to the COVID-19 pandemic. The ARP has provided the
State with $12.75 billion in general aid (“recovery aid”) and $19.2 billion in categorical aid
for schools, universities, childcare, housing, and other purposes. The ARP also provides
$10 billion in recovery aid to localities in New York State and $7 billion directly to the MTA.
The State aid provided through the ARP is included in the Financial Plan as a deposit of
Federal aid to the General Fund to offset revenue loss, ensure the continuation of essential
services and assistance provided by government, and assist with the PHE response and
recovery efforts. These funds are expected to be transferred to State Funds over multiple
years to support eligible uses and spending. In FY 2022, the State transferred $4.5 billion
of the Federal ARP aid to the General Fund to fund eligible costs incurred through March
31, 2022. The allocation of costs for FY 2022, which has been updated since the Enacted
Budget based upon detailed review of Federal guidelines, is noted below.

STATE EXPENSES ELIGIBLE FOR RECOVERY AID
(millions of dollars)

FY 2022

Public Health and Safety Payroll            969
Small Business Grants            526
Landlord Rental Assistance            155
Emergency Rental Assistance              28
Restaurant Resiliency              24
1
Government Services         2,798
        4,500
1
 Includes any service traditionally provided by the State 
   up to the amount of calculated revenue loss.

Finally, the ARP established a Capital Projects Fund to provide funding to states, territories,
and Tribal governments to carry out critical capital projects directly enabling work,
education, and health monitoring, including remote options, in response to the PHE. The
State has also been allocated $345 million from the Coronavirus Capital Projects Fund.

 The CRRSA Act of 2021 provided funding for education, testing, tracing, vaccine
distribution, unemployment assistance, small business programs, and housing.

 FEMA LWA provided grants to eligible claimants that were unemployed or partially
unemployed due to the pandemic.

 The Paycheck Protection Program and Health Care Enhancement Act provides funding for
small business programs and healthcare programs, including $75 billion for hospitals,
health care providers, and testing and tracing activities.

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 Coronavirus Preparedness and Response Supplemental Appropriations Act (CPRSA) of
2020 provides emergency funding to respond to the COVID-19 pandemic, including
support for vaccine development, the PHE Preparedness program, and small businesses.

In addition, the pandemic has resulted in a significant increase in individuals filing for
unemployment benefits. Such benefits are paid from the Unemployment Insurance (UI) Trust Fund,
which is supported by employer contributions. If there are insufficient resources in the UI Trust
Fund to pay benefits, as became the case starting in May 2020, the UI Trust Fund may borrow from
the Federal government for this purpose. As of September 30, 2022, the UI Trust Fund’s Federal
loan balance was approximately $7.95 billion. The balance in the UI Trust Fund is expected to be
repaid by employers through UI contribution rates.

Federal Infrastructure Investment and Jobs Act (IIJA)

In November 2021, Congress passed, and the President signed, the $1.2 trillion IIJA, including
approximately $550 billion in new authorized spending nationally on transportation, water, energy,
broadband and natural resources.

The IIJA is expected to provide the State with an additional $4.6 billion in highway and bridge
program aid over the life of the Federal Aid Highway program reauthorization, as well as significant
off-budget funds available across the State for transit, rail, airport, water, and energy grid
infrastructure. The annual levels of funds to the State from the IIJA are subject to Federal budget
and appropriation action in each year.

Federal Inflation Reduction Act (IRA) of 2022

In August 2022, Congress passed, and the President signed, the $437 billion IRA (H.R. 5376),
including approximately $374 billion in energy and climate provisions, tax credits for electric
vehicles and incentives for clean-energy projects. It also contains health subsidies and drought
relief while raising about $740 billion in revenue over ten years, funded through new taxes on
corporations as well as stepped-up enforcement by the Internal Revenue Service.

Most spending in the IRA is likely to flow directly to individuals and businesses. The legislation also
directs money to support states’ climate plans and energy efficiency initiatives. The level of funds
the State will receive from the IRA may be subject to eligibility criteria of competitive grant
processes.

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Federal Risks
The amount and composition of Federal funds received by the State have changed over time
because of legislative and regulatory actions at the Federal level and will likely continue to change
over the Financial Plan period. The Financial Plan may also be adversely affected by other Federal
government actions including audits, disallowances, and changes to Federal participation rates or
other Medicaid rules. Any reductions in Federal aid could have a materially adverse impact on the
Financial Plan. Notable areas with potential for changes in Federal funding include health care and
human services.

The State submitted an 1115 waiver extension request to CMS that preserves current Medicaid
Managed Care Programs, Children’s HCBS, and self-direction of personal care services. This
waiver was approved on March 31, 2022 and is effective for five years.

Separately, DOH has developed a new programmatic amendment to the now-renewed 1115 waiver,
titled New York Health Equity Reform (NYHER): Making Targeted, Evidence-Based Investments to
Address the Health Disparities Exacerbated by the COVID-19 Pandemic. This request seeks
approximately $13.5 billion in Federal funding over five years to invest in an array of initiatives that
would change the way the Medicaid program integrates and pays for social, physical, and
behavioral health care in New York State.

After working directly with CMS and stakeholders on concepts contained in this new programmatic
waiver amendment, in accordance with Federal transparency requirements, DOH submitted a
Federal public notice to the New York State Registry on April 13, 2022 and held two public hearings
on May 3, 2022 and May 10, 2022. The presentation slides, recordings, and transcripts from both
webinars are available on the DOH website. The 30-day public comment period closed on May 20,
2022 and another public hearing was held on September 28, 2022.

During the public comment period, DOH received 358 written comment submissions and heard
from 75 speakers at the three public hearings. DOH has worked with partner agencies to review
and evaluate the approximately 1,800 comments received and incorporated feedback from
stakeholders where possible and appropriate. DOH formally submitted the final waiver amendment
application on September 2, 2022. CMS deemed the application submission complete on
September 15, 2022, and the Federal public comment period ended on October 19, 2022.

After submission to CMS, the review and approval process can take several months or longer. DOH
plans to begin the five-year waiver demonstration period upon approval from CMS, which DOH
anticipates could begin as soon as January 1, 2023.
 

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Federal Debt Limit
Legislation increasing the Federal debt limit by $2.5 trillion was enacted December 16, 2021
(P.L. 117-73). Under this latest increase in the Federal debt limit, the Federal government is expected
to be able to operate until early 2023. Congress would need to act to increase or suspend the debt
limit before then to avoid delaying payments and/or defaulting on debt obligations.

A Federal government default on payments, particularly for a prolonged period, could have a
materially adverse effect on national and state economies, financial markets, and
intergovernmental aid payments. Specific effects on the Financial Plan resulting from a future
Federal government default are unknown and impossible to predict. However, data from past
economic downturns suggests that the State’s revenue loss could be substantial if there was an
economic downturn due to a Federal default.

A payment default by the Federal government may also adversely affect the municipal bond
market. Municipal issuers, including the State and its public authorities and localities, could face
higher borrowing costs and impaired access to capital markets. 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 and its public authorities, could be adversely affected.

Federal Tax Law Changes

The Tax Cuts and Jobs Act of 2017 (TCJA) made major changes to the Federal Internal Revenue
Code, most of which were effective in tax year 2018. The TCJA made extensive changes to Federal
PIT, corporate income taxes, and estate taxes.

The State’s income tax system interacts with the Federal system. Changes to the Federal tax code
have significant flow-through effects on State tax burdens and concomitantly on State tax receipts.
One key impact of the TCJA on New York State taxpayers is the $10,000 limit on the deductibility
of SALT payments, which, until its scheduled expiration after 2025, represents a large increase in
the State’s effective tax rate relative to historical experience and may adversely affect New York
State’s economic competitiveness.

Moreover, the TCJA contains numerous provisions that may adversely affect residential real estate
prices in New York State and elsewhere, of which the SALT deduction limit is the most significant.
A loss of wealth associated with a decline in home prices could have a significant impact on
household spending in the State through the wealth effect, whereby consumers perceive the rise
and fall of the value of an asset, such as a home, as a corresponding increase or decline in income,
causing them to alter their spending practices. Reductions in household spending by New York
residents, if they were to occur, would be expected to result in lower sales for the State’s
businesses which, in turn, would cause further reductions in economic activity and employment.
Lastly, falling home prices could result in homeowners delaying the sale of their homes. The
combined impact of lower home prices and fewer sales transactions could result in lower real
estate transfer tax collections.

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The TCJA changes may intensify migration pressures and decrease the value of home prices,
thereby posing risks to the State’s tax base and current Financial Plan projections.

State Response to Federal Tax Law Changes

PTET. As part of the State’s continuing response to Federal tax law changes and in connection with
the FY 2022 Enacted Budget, the State Legislature enacted an optional PTET on the New York-
sourced income of partnerships and S corporations. Qualifying entities that elect to pay PTET pay
a tax of up to 10.9 percent on their taxable income at the partnership or corporation level, and their
individual partners, members and shareholders receive a refundable tax credit equal to the
proportionate or pro rata share of taxes paid by the electing entity. Additionally, the program
includes a resident tax credit that allows for reciprocity with other states that have implemented
substantially similar taxes, which currently include Connecticut and New Jersey.

DOB expects that, on a multi-year basis, the PTET will be revenue neutral for the State as individual
taxpayers claim credits against their PIT liabilities that reflect PTET payments made at the entity
level. However, because the PTET credits are not necessarily realized by taxpayers within the same
fiscal year that PTET revenue is received by the State, the PTET will not be revenue-neutral to the
State within each fiscal year.

The Financial Plan includes estimates for PTET receipts and the corresponding decrease in PIT
receipts. The overall effect on projected receipts to the Revenue Bond Tax Fund (RBTF), to which
50 percent of both PIT and PTET receipts are deposited, is that PTET increased FY 2022 receipts
and is projected to decrease FY 2023 receipts by a significant amount. See the “PTET – Financial
Plan Impact” herein for a table summarizing projected PTET receipts and the associated change in
projected PIT collections. Projections are based on limited experience of taxpayer behavior to date,
and there can be no assurance that such projections will be realized.

The U.S. Treasury Department and the IRS have determined that State and local income taxes
imposed on and paid by a partnership or an S corporation on its income, such as the PTET, are
allowable as a Federal deduction to taxable income. In November 2020, the IRS released Notice
2020-75, which announced that the Treasury and IRS intend to issue clarifying regulations with
respect to such pass-through taxes. The IRS has not yet issued such proposed regulations.

Charitable Gifts Trust Fund. Other State tax reforms enacted in tax year 2018 to mitigate issues
arising from the TCJA included decoupling many State tax provisions from the Federal changes,
creation of an optional payroll tax program, the Employer Compensation Expense Program (ECEP),
and establishment of a new State Charitable Gifts Trust Fund.

The Charitable Gifts Trust Fund was established in tax year 2018 to accept gifts for the purposes
of funding health care and education in New York State. Taxpayers who itemize deductions were
able to claim these charitable contributions as deductions on their Federal and State income tax
returns. Any taxpayer who donates may also claim a State tax credit equal to 85 percent of the
donation amount for the tax year after the donation is made. However, after enactment of this

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program, the IRS issued regulations that impaired the ability of taxpayers to deduct donations to
the Charitable Gifts Trust Fund from Federal taxable income while receiving State tax credits for
such donations.

Through FY 2022, the State received $93 million in charitable gifts deposited to the Charitable
Gifts Trust Fund for healthcare and education ($58 million and $35 million, respectively). Charitable
Gifts to date have been appropriated and used for the authorized purposes.

As part of State tax reforms enacted in 2018, taxpayers may claim reimbursement from the State
for interest on underpayments of Federal tax liability for the 2019, 2020 and 2021 tax years if the
underpayments arise from reliance on the 2018 amendments to State Tax Law. To receive
reimbursement, taxpayers are required to submit their reimbursement claims to the Department of
Taxation and Finance (DTF) within 60 days of making an interest payment to the IRS. To date, the
State has not received any claims for reimbursement of interest on underpayments of Federal tax
liability.

The Financial Plan does not include any estimate of the magnitude of the possible interest expense
to the State. Any such interest expense would depend on several factors including the rate of
participation in the ECEP; magnitude of donations to the Charitable Gifts Trust Fund; amount of
time between the due date of the Federal return and the date any IRS underpayment determination
is issued; Federal interest rate applied; aggregate amount of Federal tax underpayments
attributable to reliance on the 2018 amendments to State Tax Law; and frequency at which
taxpayers submit timely reimbursement claims to the State.

Litigation Challenging Limitation of Charitable Contributions Deductibility. On June 13, 2019, the
IRS issued final regulations (Treasury Decision 9864) that provided final rules and additional
guidance with respect to the availability of Federal income tax deductions for charitable
contributions when a taxpayer receives or expects to receive a State or local tax credit for such
charitable contributions. These regulations require a taxpayer to reduce the Federal charitable
contribution deduction by the amount of any State tax credit received due to such charitable
contribution. This rule does not apply if the value of the State tax credit does not exceed 15 percent
of the charitable contribution. Regulations were made retroactive to August 27, 2018 (the date on
which the U.S. Treasury Department and IRS first published proposed regulatory changes).

On July 17, 2019, New York State, joined by Connecticut and New Jersey, filed a Federal lawsuit in
the United States District Court for the Southern District of New York challenging these charitable
contribution regulations. Among other things, the lawsuit seeks to restore the full Federal income
tax deduction for charitable contributions, regardless of the amount of any State tax credit provided
to taxpayers as a result of contributions made to the Charitable Gifts Trust Fund, in accordance
with precedent since 1917. The Federal defendants moved to dismiss the complaint or,
alternatively, for summary judgment on December 23, 2019. The states responded and filed their
own motion for summary judgment on February 28, 2020. Briefing on the motions was completed
in July 2020. The district court denied the states’ request for oral argument on March 16, 2021, but
a decision on the outstanding motions to dismiss, and cross-motions for summary judgment,
remains pending.

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Major Operating Programs
Statutory Growth Caps for School Aid and Medicaid
Beginning in FY 2012, the State enacted legislation intended to limit the year-to-year growth in the
State’s two largest local assistance programs, School Aid and Medicaid.

School Aid

In FY 2012, the State enacted a School Aid growth cap that was intended to limit the growth in
School Aid to the annual growth in State Personal Income, as calculated in the Personal Income
Growth Index (PIGI). Beginning in FY 2021, the statutory PIGI for School Aid was amended to limit
School Aid increases to no more than the average annual income growth over a ten-year period.
This change reduces volatility in allowable growth and aligns the School Aid cap with the statutory
Medicaid cap utilized prior to FY 2023. Prior to FY 2021, the PIGI generally relied on a one-year
change in personal income.

The authorized School Aid increases exceeded the indexed levels in FYs 2014 through 2019, were
within the indexed levels in FYs 2020 and 2021, and again exceeded the indexed level in FY 2022.
The enacted increase in School Aid for SY 2023 of $2.1 billion (7.2 percent) is above the indexed
PIGI rate of 4.5 percent. This $2.1 billion increase includes a $1.5 billion increase in Foundation Aid6
as part of the three-year phase-in of the formula and a 3 percent “due minimum” increase for
districts whose annual Foundation Aid levels exceed their full funding level targets. The increase
also includes a $125 million investment in State-funded full-day prekindergarten programming for
four-year-old children, including a $100 million formula-based allocation and a $25 million grant to
be competitively awarded. In SY 2024, projected School Aid growth largely reflects the final year
of the three-year phase-in of full funding of Foundation Aid. In SY 2025 and beyond, School Aid is
projected to increase in line with the rate allowed under the School Aid growth cap.

Medicaid

Approximately 85 percent of DOH State Funds Medicaid spending growth is subject to the Global
Cap. The Global Cap was previously calculated using the ten-year rolling average of the medical
component of the Consumer Price Index (CPI) for all urban consumers and thus allows for growth
attributable to increasing costs, though not increasing utilization. To accommodate growth in
factors not currently indexed under the Global Cap and reflect recent trends, beginning in FY 2023,
the allowable spending growth for activities under the Global Cap is set at the five-year rolling
average of health care spending, using projections from the CMS Actuary. The FY 2023 Executive
Budget and Enacted Budget utilize the CMS Actuary projections issued on March 24, 2020, which
 
6 Foundation Aid is formula-based, unrestricted aid provided to school districts. It is the largest aid category within
School Aid and is projected to total $21.3 billion in SY 2023. The Foundation Aid formula consists of four
components: a State-specified expected expenditure per pupil to which the State and districts will contribute, a State-
specified expected minimum local contribution per pupil, the number of aid-eligible pupil units in the district, and
additional adjustments based on phase-in factors and minimum or maximum increases.

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were the most recent published data available in developing the Executive Budget proposal and
during the legislative budget negotiation period. DOB plans to incorporate multi-year revisions to
the index consistent with updated CMS Actuary projections annually with future proposed
Executive Budgets.

The statutory provisions of the Global Cap grant the Commissioner of Health (the "Commissioner")
certain powers to limit Medicaid disbursements to the level authorized by the Global Cap and allow
for flexibility in adjusting Medicaid projections to meet unanticipated costs resulting from a disaster.
The Commissioner’s powers are intended to limit the annual growth rate to the levels set by the
Global Cap for the then-current fiscal year, through actions which may include reducing
reimbursement rates to providers. These actions may be dependent upon timely Federal approvals
and other elements of the program that govern implementation. Additional State share Medicaid
spending, outside of the Global Cap, includes State costs for the takeover of Medicaid growth from
local governments and reimbursement to providers for increased minimum wage costs. It should
be further noted that General Fund Medicaid spending remains sensitive to revenue performance
in the State’s HCRA fund that finances approximately one-quarter of DOH State-share Medicaid
costs.

Since the enactment of the Global Cap, the portion of State Funds Medicaid spending subject to
the Global Cap has remained at or below indexed levels. However, in certain fiscal years, DOH has
taken management actions, including adjustments to the timing of Medicaid payments consistent
with contractual terms, to ensure compliance with the Global Cap.

Public Health Insurance Programs/Public Assistance

Historically, the State has experienced growth in Medicaid enrollment and public assistance
caseloads during economic downturns due mainly to increases in unemployment. Many people
who were laid off or otherwise experienced a decrease in family income in 2020 and 2021 due to
the COVID-19 pandemic became qualifying enrollees and began to participate in public health
insurance programs such as Medicaid, EP, and CHP. Participants in these programs remain eligible
for coverage for 12 continuous months regardless of changes in employment or income levels that
may otherwise make them ineligible. Estimated costs for increased enrollment are budgeted in the
Financial Plan through FY 2024.

Likewise, the rise in unemployment and decrease in family income during the pandemic have
resulted in increased public assistance caseloads, particularly in New York City. In addition to
existing family and safety net assistance programs, the FY 2023 Enacted Budget included a
recurring State-funded rent supplement program to assist individuals and families.

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Extraordinary Aid to Hospitals
 
The pandemic further stressed the financial stability of hospitals responsible for supporting medical
needs in underserved communities across the State, including those with higher rates of uninsured
and government payor mix. Accordingly, the FY 2023 Enacted Budget committed an additional
$800 million in one-time resources in FY 2023, in addition to $984 million in ongoing annual base
support, to strengthen the financial position of certain financially distressed providers. The
importance of the hospital industry to local communities for purposes of accessing critical health
care services, as well as other social and economic benefits, creates the potential for increased
cost pressure within the Financial Plan should the State continue to assist hospitals.

Opioid Settlement Fund

The Attorney General (AG) and DFS have reached significant opioid related settlements with
several corporations for their roles in helping fuel the opioid epidemic.

 Johnson & Johnson, the parent company of Janssen Pharmaceuticals, Inc., is expected to
pay the State and its subdivisions up to $230 million. The settlement established a multi-
year payout structure of up to ten years commencing in April 2022. The first settlement
payment of $92.4 million was deposited in the New York State Opioid Settlement Fund
(Opioid Settlement Fund) in August 2022.

 On September 17, 2021, a Bankruptcy Court in the Southern District of New York entered
an Order confirming a plan, including provisions releasing and barring further litigation
against Purdue Pharma’s executives and directors. Pursuant to that plan, the owners of
Purdue Pharma, the Sackler family, were to pay the State and its subdivisions at least
$200 million as part of a $4.5 billion bankruptcy plan over a nine-year period commencing
in 2022. The settlement between the State and Purdue Pharma would shut down Purdue
Pharma, prevent the Sackler family from participating in the opioids business prospectively,
and establish a substantial document repository of 30 million plus documents. Following
an appeal, on December 16, 2021, a U.S. District Court for the Southern District of New York
vacated the confirmation of Purdue Pharma’s plan. In re: Purdue Pharma L.P., Case No. 21-
cv-07532-CM (S.D.N.Y. Dec. 16, 2021). The District Court held that the law does not allow a
bankruptcy plan to give releases to individuals who are not bankrupt. Subsequently, Purdue
Pharma appealed to the Second Circuit, which held oral argument on April 29, 2022.

 Drug distributors McKesson Corporation, Cardinal Health Inc., and Amerisource Bergen
Drug Corporation have agreed to pay the State and its subdivisions up to $1.0 billion over
18 years and develop a monitoring mechanism to collect and analyze opioid drug
distribution. The first settlement payment of $36.3 million was deposited in the Opioid
Settlement Fund in March 2022, and payments will continue over the next 17 years.

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 Drug manufacturer Endo Health Solutions settled for $50 million with New York State
(AG only) and the counties of Nassau and Suffolk, divided $22.3 million to the State and
$27.7 million split evenly between Nassau and Suffolk Counties. Of the State portion,
$11.96 million will be distributed to subdivisions (excluding Nassau and Suffolk) and
$10.34 million was deposited in the Opioid Settlement Fund in March 2022.

 Allergan Finance, LLC and its affiliates will pay the State and its subdivisions up to
$200 million. Over $150 million of these funds will be dedicated to opioid abatement. The
State’s share, $67 million, was received in October 2022. The settlement between the AG
and Allergan Finance, LLC and its affiliates also prevents them from participating in the
opioid business.

 Mallinckrodt PLC emerged from bankruptcy on June 16, 2022. As a part of its resolution
with the State, Mallinckrodt has agreed to pay up to $58.5 million over eight years for opioid
abatement. An initial payment of $8.25 million is expected to be made in February 2023.
The bankruptcy plan then allows Mallinckrodt 18 months to determine whether it will prepay
claims. Should Mallinckrodt elect to prepay, the State is expected to receive approximately
$41.1 million in total, inclusive of the initial payment.

The Financial Plan will be updated pending confirmation of the timing and value of the settlements
the State will receive. At this time, DOB expects that the State’s share of the resources will be
deposited into the Opioid Settlement Fund. Pursuant to Chapter 190 of the Laws of 2021, as
amended by Chapter 171 of the Laws of 2022, the Opioid Settlement Fund will consist of funds
received by the State as the result of a settlement or judgment against opioid manufacturers,
distributors, dispensers, consultants, or resellers. Money within the Opioid Settlement Fund will be
used to supplement funding for substance use disorder prevention, treatment, recovery, and harm
reduction services or programs and/or for payment to local governments as a result of their
participation in such settlements or judgments. Money in the Opioid Settlement Fund must be kept
separate and not commingled with any other funds and may only be expended following an
appropriation consistent with State statute and the terms of any applicable statewide opioid
settlement agreement.

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State Labor Force
Labor Negotiations and Agreements (Current Contract Period)
The State negotiates multi-year collective bargaining agreements with its unionized workforce that
impact personal service and fringe benefit costs. Several union contracts will expire at the end of
FY 2023. There can be no assurance that amounts informally reserved in the Financial Plan for
labor settlements and agency operations will be sufficient to fund the cost of future labor contracts.

The State has a five-year agreement with CSEA for FY 2022 through FY 2026. The agreement
provides annual 2 percent salary increases in FY 2022 and FY 2023, and annual 3 percent salary
increases in FY 2024 through FY 2026. The 2 percent salary increase for FY 2022 and FY 2023
has been extended to non-unionized M/C employees.

Agreements are also in place with the Police Benevolent Association of New York State (PBANYS),
the District Council 37 (Local 1359 Rent Regulation Service Employees), and the Council 82 Security
Supervisors Unit have been ratified. The four-year agreement with PBANYS provides annual
2 percent salary increases in FY 2020 through FY 2023. The two-year agreement with District
Council 37 provides annual 2 percent salary increases in FY 2022 and FY 2023. The seven-year
agreement with Council 82 includes annual 2 percent salary increases in FY 2017 through
FY 2023.
 
UNION LABOR CONTRACTS

Contract Period FY 2017 FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 FY 2025 FY 2026
CSEA FY 2022 ‐ FY 2026 2% 2% 2% 2% 2% 2% 2% 3% 3% 3%
DC‐37 FY 2022 ‐ FY 2023 2% 2% 2% 2% 2% 2% 2% TBD TBD TBD
GSEU AY 2020 ‐ AY 2023 2% 2% 2% 2% 2% 2% 2% TBD TBD TBD
PBANYS FY 2020 ‐ FY 2023 2% 2% 2% 2% 2% 2% 2% TBD TBD TBD
PEF FY 2020 ‐ FY 2023 2% 2% 2% 2% 2% 2% 2% TBD TBD TBD
NYSTPBA FY 2019 ‐ FY 2023 1.5% 1.5% 2% 2% 2% 2% 2% TBD TBD TBD
NYSPIA FY 2019 ‐ FY 2023 1.5% 1.5% 2% 2% 2% 2% 2% TBD TBD TBD
CUNY AY 2018 ‐ AY 2023 2% 1.5% 2% 2% 2% 2% 2% TBD TBD TBD
Council 82 FY 2017 ‐ FY 2023 2% 2% 2% 2% 2% 2% 2% TBD TBD TBD
NYSCOPBA FY 2017 ‐ FY 2023 2% 2% 2% 2% 2% 2% 2% TBD TBD TBD
UUP AY 2017 ‐ AY 2022 2% 2% 2% 2% 2% 2% TBD TBD TBD TBD  
The Judiciary’s contracts with all 12 unions represented within its workforce have expired. This
includes contracts with the CSEA, the New York State Supreme Court Officers Association, the
New York State Court Officers Association, and the Court Clerks Association, and eight other
unions.

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Pension Contributions

Overview

The State makes annual contributions to the New York State and Local Retirement System
(NYSLRS) for employees in the New York State and Local ERS and the New York State and Local
PFRS. This section discusses contributions from the State, including the Judiciary, to the NYSLRS,
which account for the majority of the State’s pension costs.7 All projections are based on estimated
market returns and numerous actuarial assumptions which, if unrealized, could adversely and
materially affect these projections.

New York State Retirement and Social Security Law (RSSL) Section 11 directs the actuary for
NYSLRS to provide regular reports on the Systems’ experience and to propose assumptions and
methods for the actuarial valuations. Employer contribution rates for NYSLRS are determined
based on investment performance in the Common Retirement Fund and actuarial assumptions
recommended by the Retirement System's Actuary and approved by the State Comptroller.
Pension estimates are based on the actuarial report issued in August 2021.

On August 25, 2021, the Comptroller announced reductions in employer contribution rates for both
ERS and PFRS which will impact payments in FY 2023. This reduction was primarily accomplished
by realizing the entire benefit of the FY 2021 investment return of 33.55 percent in the valuation of
assets available to pay retirement benefits, rather than the standard approach of "asset smoothing"
the return over a five-year period to guard against volatility in investment returns. This action --
termed "the market-restart" -- offset the Comptroller's simultaneous action of lowering the long-
term assumed rate of return on investments from 6.8 percent to 5.9 percent, which, in and of itself,
would have resulted in a substantial increase in the FY 2023 employer contribution rates.

As a result of the Comptroller's actions, the estimated average employer contribution rate for ERS
will be lowered from 16.2 percent to 11.6 percent of payroll, and the estimated average employer
contribution rate for PFRS will be reduced from 28.3 percent to 27 percent of payroll. Employers
who have previously participated in the Contribution Stabilization Program, including the State, are
required to contribute at the higher graded (amortization) rate of 14.1 percent for ERS (see
“Contribution Stabilization Program” below).

 
7 The State’s aggregate pension costs also include State employees in the Teachers’ Retirement System (TRS) for both
the SUNY and the State Education Department (SED), the Optional Retirement Program (ORP) for both SUNY and SED,
and the New York State Voluntary Defined Contribution Plan (VDC). 

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On September 1, 2022, the Comptroller announced an increase in employer contribution rates for
both ERS and PFRS which will impact payments in FY 2024. The average employer contribution
rate for ERS increased from 11.6 percent to 13.1 percent of payroll, and the average employer
contribution rate for PFRS increased from 27 percent to 27.8 percent of payroll. The increase in
rates was primarily attributed to salary increases for active members and a 3 percent COLA
increase to most retirees’ pension benefits. State law requires that COLA payments be calculated
based on 50 percent of the annual rate of inflation, as measured at the end of the State fiscal year
(March 31). The annual COLA increase is required to be at least 1 percent, but no more than
3 percent, and is typically applied on up to the first $18,000 of a retiree’s pension.

In addition to the change in contribution rates, the Comptroller authorized a change in the asset
smoothing methodology from five to eight years. Asset smoothing is used to mitigate the impact
to employer contribution rates as a result of any unexpected gains or losses in annual investment
returns. This is achieved by recognizing any deviation from the assumed rate of return, currently at
5.9 percent, in equal proportions. Increasing the asset smoothing methodology from five to eight
years will dampen the effects of year-to-year volatility in the Common Retirement Fund’s returns
and the impact on employer rates.

The Financial Plan reflects the actuarial changes approved by the Comptroller, including a revised
ERS/PFRS pension estimate of $2.1 billion for FY 2023 based on the February 2022 estimate
provided by the Actuary. Approximately $67 million in pension interest savings was achieved from
the payment of the State’s FY 2023 ERS/PFRS bill in May 2022.

This estimate also reflects the payoff of all prior year amortization balances. The ERS (non-Judiciary)
and PFRS portion was fully repaid in March 2021, and the Judiciary portion was fully repaid in
October 2021. Collectively, this reduced the FY 2023 cost by $331 million from prior estimates. The
total payoff of outstanding prior-year amortization balances was $1 billion, resulting in interest
savings of roughly $76 million over the Financial Plan period.

Finally, the estimate has been adjusted to reflect two pension changes included in the Enacted
Budget. The first change, which is intended to improve the recruitment and retention of employees
in Tier 5 and Tier 6, permanently reduces their vesting period from ten years to five years (cost of
$27.2 million annually). The second change provides a temporary, two-year exclusion of overtime
from the variable income-based Tier 6 employee contribution calculation ($1.3 million annually
through FY 2024). This will ensure that employees who worked considerable overtime during the
pandemic will not experience a significant increase in their employee contribution.

The Comptroller does not forecast pension liability estimates for the later years of the Financial
Plan. Thus, estimates for FY 2024 and beyond are developed by DOB. DOB’s forecast assumes
growth in the salary base consistent with collective bargaining agreements and a lower rate of
return compared to the current assumed rate of return by NYSLRS.

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The pension liability also reflects changes to military service credit provisions found in Section 1000
of the RSSL enacted during the 2016 legislative session (Chapter 41 of the Laws of 2016). All
veterans who are members of NYSLRS may, upon application, receive extra service credit for up
to three years of military duty if such veterans (a) were honorably discharged, (b) have achieved
five years of credited service in a public retirement system, and (c) have agreed to pay the
employee share of such additional pension credit. Costs to the State for employees in the ERS are
incurred at the time each member purchases credit, as documented by OSC at the end of each
calendar year. Additionally, Section 25 of the RSSL requires the State to pay the ERS employer
contributions associated with this credit on behalf of local governments, with the option to amortize
these costs. ERS costs were $19 million in FY 2022 and are estimated to be $15 million annually
over the Financial Plan period. Costs for employees in PFRS are distributed across PFRS employers
and billed on a two-year lag (e.g., FY 2017 costs were first billed in FY 2019).

Contribution Stabilization Program

Under legislation enacted in August 2010, the State and local governments may amortize (defer
paying) a portion of their annual pension costs. 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 full amount of each amortization must be repaid within ten years at a fixed interest rate
determined by OSC. The State and local governments are required to begin repayment on new
amortizations in the fiscal year immediately following the year in which the amortization was
initiated.

The portion of an employer’s annual pension costs that may be amortized is determined by
comparing the employer’s amortization-eligible contributions as a percentage of employee salaries
(i.e., the normal rate) to a system-wide amortization threshold (i.e., the graded rate). Graded rates
are determined for ERS and PFRS according to a statutory formula, and generally move toward
their system’s average normal rate by up to one percentage point per year. When an employer’s
normal rate is greater than the system-wide graded rate, the employer can elect to amortize the
difference. However, when the normal rate of an employer that previously amortized is less than
the system-wide graded rate, the employer is required to pay the graded rate. Additional
contributions are first used to pay off existing amortizations and are then deposited into a reserve
account to offset future increases in contribution rates. Chapter 48 of the Laws of 2017 changed
the graded rate computation to provide an employer-specific graded rate based on the employer’s
own tier and plan demographics.

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Neither the State nor the Judiciary have amortized pension costs since FY 2016. The State and
Judiciary have completed repayment of all pension amortization liabilities. The excess contribution
amounts in FY 2023 of $281.9 million ($242 million State/$39.9 million Judiciary) and FY 2024 of
$145.5 million ($123.8 million State/$21.7 million Judiciary) will be placed in the ERS pension reserve
fund to offset any future increases in contribution rates. The following table reflects projected
pension contributions and historical amortizations exclusively for Executive branch and Judiciary
employers participating in ERS and PFRS.

EMPLOYEE RETIREMENT SYSTEM AND POLICE AND FIRE RETIREMENT SYSTEM
IMPACTS OF AMORTIZATION ON PENSION CONTRIBUTIONS
(millions of dollars)

Rates for Determining
 (Amortization Amount) / 
1
Statewide Pension Payments Excess Contributions

(Amortization  Total  Interest Rate 

Amount) /  Statewide  on  Amortization 
Normal  Excess  Repayment of  Pension  Amortization  System Average Threshold
2 3 4
Fiscal Year Costs Contributions Amortization Payments Amount (%) Normal Rate (Graded Rate)
ERS (%) PFRS (%) ERS (%) PFRS (%)
2011 1,543.2 (249.6) 0.0 1,293.6 5.00 11.5 18.1 9.5 17.5
2012 2,037.5 (562.8) 32.3 1,507.0 3.75 15.9 21.6 10.5 18.5
2013 2,077.9 (778.5) 100.9 1,400.3 3.00 18.5 25.7 11.5 19.5
2014 2,633.6 (937.0) 192.1 1,888.7 3.67 20.5 28.9 12.5 20.5
2015 2,328.8 (713.1) 305.7 1,921.4 3.15 19.7 27.5 13.5 21.5
2016 1,972.1 (356.2) 390.0 2,005.9 3.21 17.7 24.7 14.5 22.5
2017 1,789.0 0.0 432.2 2,221.2 2.33 15.1 24.3 15.1 23.5
2018 1,788.7 0.0 432.2 2,220.9 2.84 14.9 24.3 14.9 24.3
2019 1,770.2 0.0 432.2 2,202.4 3.64 14.4 23.5 14.4 23.5
2020 1,782.2 0.0 432.2 2,214.4 2.55 14.2 23.5 14.2 23.5
5
2021 1,827.2 0.0 1,350.3 3,177.5 1.33 14.1 24.4 14.1 24.4
6 2,107.8 0.0 151.3 15.8 28.3 15.1 25.4
2022 2,259.1 1.76
2023 Est. 1,861.3 281.9 0.0 2,143.2 3.61 11.4 27.0 14.1 26.4
7
‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐ Projected by DOB ‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐
2024 2,288.6 145.5 0.0 2,434.1 TBD 13.1 27.8 13.1 27.2
2025 3,154.8 0.0 0.0 3,154.8 TBD 17.2 31.5 14.1 28.2
2026 3,964.0 0.0 0.0 3,964.0 TBD 22.0 35.2 15.1 29.2
2027 4,821.8 0.0 0.0 4,821.8 TBD 27.6 38.9 16.1 30.2
1 Pension Contribution values in this table do not include pension costs related to the ORP, VDC, and TRS for SUNY and SED, whereas the 

projected pension costs in other Financial Plan tables include such pension disbursements.
2 Normal costs include payments from amortizations prior to FY 2011, which ended in FY 2016 as a result of early repayments.
3 Interest rates are determined by the Comptroller based on the market rate of return on comparable taxed fixed income investments (e.g., 
Ten‐Year Treasuries). The interest rate is fixed for the duration of the ten‐year repayment period.
4 The system average normal rate represents system‐wide amortization‐eligible costs (i.e. normal and administrative costs, as well as the 
cost of certain employer options) as a percentage of the system's total salary base. The normal rate does not include the following costs, 
which are not eligible for amortization: Group Life Insurance Plan (GLIP) contributions, deficiency contributions, previous 
amortizations, incentive costs, costs of new legislation in some cases, and prior‐year adjustments. "(Amortization Amount) / Excess 
Contributions" are calculated for each employer in the system using employer‐specific normal rates, which may differ from the system 
average.
5
Includes $918.1 million in prior year (non‐Judiciary) amortization balances under the Contribution Stabilization Program. The 
prepayment eliminates the State's repayment obligations through FY 2026, and results in roughly $65 million interest savings over the 
financial plan period. 
6 The Judiciary paid off their entire prior year amortization balance in FY 2022 eliminating their repayment obligation through FY 2026 
resulting in approximately $8.4 million in interest savings over the financial plan period.
7 Outyear projections are prepared by DOB. The retirement system does not prepare, or make available, outyear projections of pension 
costs.

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The “Normal Costs” column shows the State’s underlying pension cost in each fiscal year before
the effects of the Contribution Stabilization Program. The “(Amortization Amount)/Excess
Contributions” column shows amounts amortized or the excess contributions paid into the pension
reserve account. The “Repayment of Amortization” column provides the amount paid in principal
and interest towards the outstanding balance on prior-year amortizations. The “Total Statewide
Pension Payments” column provides the State’s actual or planned pension contribution, including
amortization. The “Interest Rate on Amortization Amount (%)” column provides the interest rate at
which the State will repay the amortized contribution, as determined by OSC. The remaining
columns provide information on the normal rate and graded rate, which are used to determine the
maximum allowed amortization amount or the mandatory excess contributions amount for a given
fiscal year.

Social Security

The CARES Act allowed employers, including the State, to defer the deposit and payment of the
employer’s share of Social Security taxes through December 2020, and for the deferral to be
repaid, interest free, in two equal installments no later than December 31, 2022. The Executive and
the Judiciary have repaid the interest-free loan in full. SUNY is expected to remit its final repayment
of $24 million repayment by December 2022.

Other Post-Employment Benefits (OPEB)

State employees become eligible for post-employment benefits (e.g., health insurance) if they
reach retirement while working for the State; are enrolled in either the New York State Health
Insurance Program (NYSHIP) or the NYSHIP opt-out program at the time they reach retirement; and
have the required years of eligible service. The cost of providing post-retirement 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 PAYGO basis as
required by law.

The State Comptroller adopted Governmental Accounting Standards Board Statement (GASBS) 75,
Accounting and Financial Reporting for Postemployment Benefits Other Than Pensions, for the
State’s Basic Financial Statements for FY 2019. GASBS 75, which replaces GASBS 45 and GASBS
57, addresses accounting and financial reporting for OPEB that is provided to the employees of
state and local governmental employers. GASBS 75 establishes standards for recognizing and
measuring liabilities and expenses/expenditures, as well as identifying the methods and
assumptions required to be used to project benefit payments, discount projected benefit payments
to their actuarial determined present value, and attribute that present value to periods of employee
service. Specifically, GASBS 75 now requires that the full liability be recognized.

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The State’s total OPEB liability equals the employer's share of the actuarial determined present
value of projected benefit payments attributed to past periods of employee service. The total OPEB
obligation less any OPEB assets set aside in an OPEB trust or similar arrangement represents the
net OPEB obligation.

As reported in the State’s Basic Financial Statements for FY 2022, the total ending OPEB liability
for FY 2022 was $65.7 billion ($52.1 billion for the State and $13.6 billion for SUNY). The total OPEB
liability as of March 31, 2022, was measured as of March 31, 2021, and was determined using an
actuarial valuation as of April 1, 2020, with updated procedures used to roll forward the total OPEB
liability to March 2021. The total beginning OPEB liability for FY 2022 was $75.8 billion
($60.3 billion for the State and $15.5 billion for SUNY). The total OPEB liability was calculated using
the Entry Age Normal cost method. The discount rate is based on the Bond Buyer 20-year general
obligation municipal bond index rate on March 31 (2.84 percent in FY 2021 and 2.34 percent in
FY 2022). The total OPEB liability decreased by $10.1 billion (13.3 percent) during FY 2022 primarily
due to updated medical trend assumptions based on current anticipation of future costs, and
projected claim costs were updated based on the recent claims experience for the Preferred
Provider Organization (PPO) plan and premium rates for the Health Maintenance Organization
(HMO) plan.

The contribution requirements of NYSHIP members and the State are established by, and may be
amended by, the Legislature. The State is not required to provide funding above the PAYGO
amount necessary to provide current benefits to retirees. The State continues to fund these costs,
along with all other employee health care expenses, on a PAYGO basis, meaning the State pays
these costs as they become due.

The Retiree Health Benefit Trust Fund (RHBTF) was created in FY 2018 as a qualified trust under
GASBS 75 and is authorized to reserve money for the payment of health benefits of retired
employees and their dependents. Unlike State pensions, which are pre-funded, future retiree
health care costs are unfunded, meaning no money is set aside to pay these future expenses. The
State pays these expenses each year as they come due. Under current law, the State may deposit
into the RHBTF, in any given fiscal year, up to 1.5 percent of total then-current unfunded actuarial
accrued OPEB liability ($65.7 billion on March 31, 2022). The FY 2023 Enacted Budget increased
the maximum allowable deposit from 0.5 percent of the OPEB liability to 1.5 percent of the
outstanding OPEB liability. The Financial Plan reflects a deposit of $320 million in FY 2022 and
planned deposits of $320 million in FY 2023 and $375 million annually thereafter, fiscal conditions
permitting. These deposits, which were allocated in prior Financial Plan updates, are the first
deposits to the RHBTF.

GASBS 75 is not expected to alter the Financial Plan PAYGO projections for health insurance costs.
DOB’s methodology for forecasting these costs over a multi-year period already incorporates
factors and considerations consistent with the new actuarial methods and calculations required by
the GASBS.

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State Debt
Bond Market and Credit Ratings
Successful execution of the Financial Plan is dependent on the State's ability to market bonds. 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. An inability of the State to sell
bonds or notes at the level or on the timetable it expects could have a material and adverse impact
on the State’s financial position and the implementation of its Capital Plan. The success of
projected public sales of municipal bonds is subject to prevailing market conditions and related
ratings issued by national credit rating agencies, among other factors. The outbreak of COVID-19
in the United States temporarily disrupted the municipal bond market in 2020, and the emergence
of future variants could further disrupt the municipal bond market. In addition, future developments
in the financial markets, including possible changes in Federal tax law relating to the taxation of
interest on municipal bonds, may affect the market for outstanding State-supported and State-
related debt.

The major rating agencies -- Fitch, Kroll, Moody’s, and S&P -- have assigned the State general credit
ratings of AA+, AA+, Aa1, and AA+, respectively. The rating agencies have started to recognize the
State's economic recovery from the COVID-19 pandemic, which affected the State's credit outlook.
On December 21, 2021, Kroll reaffirmed the State's AA+ rating with a stable outlook, stating that
"the breadth of New York's economic resource base is expected to contribute to continued
revenue recovery in the post-pandemic environment." On April 13, 2022, Moody’s raised the
State’s credit rating from Aa2 to Aa1, noting "a significant increase in resources combined with agile
fiscal management that has resulted in balanced or nearly balanced budgets projected through
the State's five-year financial plan." On June 28, 2022, S&P reaffirmed the State's AA+ rating with
a stable outlook based on the State's “near-term economic and revenue recovery, receipt of
substantial Federal aid, and an Enacted Financial Plan that reflects improved budget balance and
commitment to strong reserve levels.”

Debt Reform Act Limit

The Debt Reform Act of 2000 (“Debt Reform Act”) restricts the issuance of State-supported debt
funding to capital purposes only and limits the maximum term of bonds to 30 years. The Act limits
the amount of new State-supported debt to 4 percent of State personal income, and new State-
supported debt service costs to 5 percent of All Funds receipts. The restrictions apply to State-
supported debt issued after April 1, 2000. DOB, as administrator of the Debt Reform Act,
determined that the State complied with the statutory caps in the most recent calculation period
(FY 2022).

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The statute requires that limitations on the amount of State-supported debt and debt service costs
be calculated by October 31 of each year and reported in the Mid-Year Financial Plan. If the actual
amount of new State-supported debt outstanding and debt service costs for the prior fiscal year
are below the caps at that time, State-supported debt may continue to be issued. However, if either
the debt outstanding or debt service caps are met or exceeded, the State would be precluded
from issuing new State-supported debt until the next annual cap calculation is made and the debt
is found to be within the applicable limitations.

As shown in the following tables, actual levels of debt outstanding and debt service costs are in
compliance with the statutory caps. From April 1, 2000 through March 31, 2022, the State has
issued new debt resulting in $41.8 billion of debt outstanding subject to the debt limit. This is
approximately $19.1 billion below the statutory debt limitation. In addition, the debt service costs
on this new debt totaled $4.8 billion in FY 2022, or roughly $7.4 billion below the debt service limit.

DEBT OUTSTANDING CAP DEBT SERVICE CAP
(millions of dollars) (millions of dollars)
Dollar Percent Dollar Percent

Personal Income (CY 2021)1 1,524,129 All Funds Receipts (FY 2022) 244,375

Max. Allowable Debt Outstanding 60,965 4.00% Max. Allowable Debt Service 12,219 5.00%

Debt Outstanding Subject to Cap 41,846 2.75% Debt Service Subject to Cap 4,825 1.97%

Remaining Capacity 19,119 1.25% Remaining Capacity 7,394 3.03%

1
 Bureau of Economic Analysis (BEA).

The State enacted legislation that suspended certain provisions of the Debt Reform Act for FY 2021
and FY 2022 bond issuances as part of the State’s response to the COVID-19 pandemic.
Accordingly, State-supported debt issued in FY 2021 and FY 2022 was not limited to capital
purposes and is not counted towards the statutory caps on debt outstanding and debt service.

Following this temporary two year suspension as a result of the COVID-19 pandemic, the provisions
of the Debt Reform Act were reinstated for State-supported debt issued in FY 2023 and beyond.
One limited exception to the Debt Reform Act remains for issuances undertaken by the State for
MTA capital projects which may be issued with maximum maturities longer than 30 years. This
change allows bonds to be issued over the full useful life of the assets being financed, subject to
Federal tax law limitations, and is consistent with the rules that would have been in effect if the
projects had been directly financed by the MTA.

Current projections anticipate that State-supported debt outstanding and State-supported debt
service will continue to remain below the limits imposed by the Debt Reform Act, in part reflecting
the statutory suspension of the debt caps during FY 2021 and FY 2022.

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Based on the most recent personal income and debt outstanding forecasts, the available debt
capacity under the debt outstanding cap is expected to decline from $19.1 billion in FY 2022 to a
low point of $355 million in FY 2027. This calculation excludes all State-supported debt issuances
in FY 2021 and FY 2022 but includes the estimated impact of the COVID-19 pandemic on personal
income calculations and of funding increased capital commitment levels with State bonds after
FY 2022. The debt service on State-supported debt issued after April 1, 2000, and subject to the
statutory cap is projected at $3.9 billion in FY 2023, or roughly $6.9 billion below the statutory debt
service limit.

DEBT OUTSTANDING SUBJECT TO CAP TOTAL STATE‐SUPPORTED DEBT
(millions of dollars) (millions of dollars)
Personal Debt Outstanding $ Remaining Debt as a % Remaining Debt Outstanding Total State‐Supported
Year Income Cap % Cap $ 1 Capacity % of PI Capacity Excluded from Cap Debt Outstanding
Included in Cap 
FY 2022 $1,524,129  4.00% 60,965  41,846  19,119  2.75% 1.25% 20,090  61,936 
FY 2023 $1,515,312  4.00% 60,612  41,706  18,906  2.75% 1.25% 19,214  60,920 
FY 2024 $1,560,713  4.00% 62,429  50,440  11,989  3.23% 0.77% 18,600  69,040 
FY 2025 $1,629,345  4.00% 65,174  57,781  7,393  3.55% 0.45% 17,716  75,497 
FY 2026 $1,702,489  4.00% 68,100  63,956  4,144  3.76% 0.24% 17,452  81,408 
FY 2027 $1,776,116  4.00% 71,045  70,690  355  3.98% 0.02% 17,271  87,961 

DEBT SERVICE SUBJECT TO CAP TOTAL STATE‐SUPPORTED DEBT SERVICE
(millions of dollars) (millions of dollars)
All Funds  Debt Service $ Remaining DS as a % Remaining Debt Service Total State‐Supported
Year Receipts Cap % Cap $  1 Capacity % of Revenue Capacity Excluded from Cap 2
Included in Cap Debt Service 
FY 2022 $244,375  5.00% 12,219  4,825  7,394  1.97% 3.03% 1,170  5,995 
FY 2023 $215,524  5.00% 10,776  3,857  6,919  1.79% 3.21% 2,830  6,687 
FY 2024 $221,898  5.00% 11,095  3,203  7,892  1.44% 3.56% 3,957  7,160 
FY 2025 $217,820  5.00% 10,891  3,608  7,283  1.66% 3.34% 4,008  7,616 
FY 2026 $221,073  5.00% 11,054  4,867  6,187  2.20% 2.80% 3,151  8,018 
FY 2027 $225,350  5.00% 11,267  4,736  6,531  2.10% 2.90% 3,791  8,527 
1
 Does not include debt issued prior to April 1, 2000. Does not include debt issued in FY 2021 and FY 2022 because the debt caps were temporarily 
   suspended in response to the COVID‐19 pandemic, pursuant to Chapter 56 of the Laws of 2020 and Chapter 59 of the Laws of 2021. 
2
 Total State‐supported debt service is adjusted for prepayments.

The State uses personal income estimates published by the Federal government, specifically the
Bureau of Economic Analysis (BEA), to calculate the cap on debt outstanding, as required by
statute. The BEA revises these estimates on a quarterly basis and such revisions can be significant.
For Federal reporting purposes, BEA reassigns income from the state where it was earned to the
state in which a person resides, for situations where a person lives and earns income in different
states (the “residency adjustment”). The BEA residency adjustment has the effect of reducing
reported New York State personal income because income earned in New York by non-residents
regularly exceeds income earned in other states by New York residents. The State taxes all
personal income earned in New York, regardless of place of residency.

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Debt Cap Changes

Changes in the State's available debt capacity reflect personal income forecast adjustments, debt
amortizations, and bond sale results. The decline in personal income estimates for the Mid-Year
Update to the Financial Plan decreases outyear debt capacity. The reduction in debt capacity is
offset by bond sale adjustments, shown in the table below, which represent revisions to bond
issuances that take into consideration future capital underspending and expected bond sale
results. These revisions are expected to be incorporated into capital spending and debt service
estimates as part of the FY 2024 Executive Budget and are in line with historical results. Bond sale
adjustments also reflect actual bond sale issuances in FY 2023 to date. Debt capacity also reflects
the suspension of the Debt Reform Act for FY 2021 and FY 2022 issuances in response to the
COVID-19 pandemic, as discussed previously. The State may adjust capital spending priorities and
debt financing practices from time to time to preserve available debt capacity and stay within the
statutory limits, as events warrant.

1
DEBT OUTSTANDING SUBJECT TO CAP 
REMAINING CAPACITY SUMMARY
(millions of dollars)
FY 2022  FY 2023  FY 2024 FY 2025 FY 2026 FY 2027
Actuals Projected Projected Projected Projected Projected
First Quarterly Update 18,915 12,264 7,000 4,034 2,033 309
Personal Income Forecast Update 204 47 (230) (272) (257) (269)
Capital Adds/Bond Sale Adjustments 0 64 (11) (111) 104 315
Defeasance 0 6,531 5,230 3,742 2,264 0
Mid‐Year Update 19,119 18,906 11,989 7,393 4,144 355

1 Does not include debt issued in FY 2021 and FY 2022 because the debt cap was temporarily suspended in response to the COVID‐
19 pandemic, pursuant to Chapter 56 of the Laws of 2020 and Chapter 59 of the Laws of 2021. 
 
 

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Localities and Authorities

Financial Condition of New York State Localities

 
The State’s localities rely in part on State aid to balance their budgets and meet their cash
requirements. As such, unanticipated financial needs among localities can adversely affect the
State’s Financial Plan projections. The wide-ranging economic, health, and social disruptions
caused by COVID-19 adversely affected the City of New York and surrounding localities. Localities
outside New York City, including cities and counties, have also experienced financial problems,
and have been allocated additional State assistance during the last several State fiscal years. In
2013, the Financial Restructuring Board for Local Governments was created to aid distressed local
governments. The Restructuring Board performs comprehensive reviews and provides grants and
loans on the condition of implementing recommended efficiency initiatives. For additional details
on the Restructuring Board, please visit frb.ny.gov. 
 
MTA
The MTA operates public transportation in the New York City metropolitan area, including subways,
buses, commuter rail, and tolled vehicle crossings. The services provided by MTA and its operating
agencies are integral to the economy of New York City and the surrounding metropolitan region,
as well as to the economy of the State. MTA operations are funded mainly from fare and toll
revenue, dedicated taxes, and subsidies from the State and New York City.

MTA Capital Plans also rely on significant direct contributions from the State and New York City.
The State is directly contributing $9.1 billion to the MTA’s 2015-19 Capital Plan and $3.1 billion to
the MTA’s 2020-24 Capital Plan. These State commitment levels represent substantial increases
from the funding levels for prior MTA Capital Plans (2010-2014: $770 million; 2005-2009:
$1.45 billion). In addition, a substantial amount of new funding to the MTA was authorized in the
FY 2020 Enacted Budget as part of a comprehensive reform plan expected to generate an
estimated $25 billion in financing for the MTA’s 2020-2024 Capital Plan.

The COVID-19 pandemic caused severe declines in MTA ridership and traffic in 2020, and ridership
remains significantly below pre-pandemic levels. To offset operating losses to MTA’s Financial Plan
from the estimated fare, toll, and dedicated revenue loss attributable to the COVID-19 pandemic,
significant Federal operating aid is provided to the MTA from the CARES Act ($4 billion), CRRSA
Act ($4.1 billion), and ARP ($7 billion). The MTA also borrowed $2.9 billion through the Federal
Reserve’s Municipal Liquidity Facility (MLF).

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If the financial impacts of the COVID-19 pandemic on the MTA’s operating budget extend after the
Federal funds are fully spent, and without additional Federal aid, the MTA will need to consider
additional actions to balance its future budgets. Risks to MTA's current financial projections include,
but are not limited to, the level and pace at which ridership will return, the economic conditions of
the MTA region, the ability to implement cost controls and savings actions, and the ability to
implement biennial fare and toll increases. If additional resources are provided by the State, either
through additional subsidies or new revenues, it could have a material and adverse impact on the
State's Financial Plan.

The State has taken action to address MTA financing issues that arose during the pandemic.
Specifically, the pandemic adversely affected credit ratings on MTA Transportation Revenue
Bonds, which increased the cost of borrowing for the MTA. As a result, the State has issued PIT
revenue bonds since the start of FY 2021 to fund $5.5 billion of the State’s portion of the MTA’s
2015-19 Capital Plan. Previously, the Financial Plan assumed that the projects would be bonded by
the MTA but funded by the State through additional operating aid to the MTA. The Financial Plan
now assumes the State will fund its direct contributions to the MTA 2015-19 and 2020-24 Capital
Plans through PIT and Sales Tax revenue bonds.

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Other Risks and Ongoing Concerns
 
Cybersecurity

New York State government, like many other large public and private entities, relies on a large and
complex technology environment to conduct its operations. As a recipient and provider of
personal, private, or sensitive information, the State and its authorities, agencies and public benefit
corporations, as well as its political subdivisions (including counties, cities, towns, villages and
school districts) face multiple cyber threats involving, among others, hacking, viruses, malware and
other electronic attacks on computer and other sensitive digital networks and systems. Entities or
individuals may attempt to gain unauthorized access to the State’s digital systems for the purposes
of misappropriating assets or information or causing operational disruption and damage. In
addition, the tactics used in malicious attacks to obtain unauthorized access to digital networks
and systems change frequently and are often not recognized until launched against a target.
Accordingly, the State may be unable to fully anticipate these techniques or implement adequate
preventative measures.

To mitigate the risk of business operations impact and/or damage from cyber incidents or cyber-
attacks, the State invests in multiple forms of cybersecurity and operational controls. The State’s
Chief Information Security Office (CISO) within the State’s Office of Information Technology
Services (ITS) maintains comprehensive policies and standards, programs, and services relating to
the security of State government networks, and annually assesses the maturity of State agencies'
cyber posture through the Nationwide Cyber Security Review. In addition, the CISO maintains the
New York State Cyber Command Center team, which provides a security operations center, digital
forensics capabilities, and cyber incident reporting and response. CISO distributes real-time
advisories and alerts, provides managed security services, and implements statewide information,
security awareness and training.

In February 2022, the Governor announced the creation of a Joint Security Operations Center
(JSOC) that will serve as the center for joint local, state, and Federal cyber efforts, including data
collection, response efforts and information sharing. A partnership launched with New York City
and other major cities and cybersecurity leaders across the State, the JSOC is a cyber command
center that is intended to provide a statewide view of the cyber-threat landscape and improve
coordination. The initiative is designed to increase collaboration on threat intelligence, reduce
response time, and yield quicker remediation in the event of a major cyber incident. The FY 2023
Enacted Budget also provided funding for a shared services program to help local governments
and other regional partners acquire and deploy high quality cybersecurity services to bolster their
cyber defenses.

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Occasionally, intrusions into State digital systems have been detected but they have generally
been contained. While cybersecurity procedures and controls are routinely reviewed and tested,
there can be no assurance that such security and operational control measures will be completely
successful at guarding against future cyber threats and attacks. The results of any successful
attacks could adversely impact business operations and/or damage State digital networks and
systems, or State and local infrastructure, and the costs of remediation could be substantial.

The State has also adopted regulations designed to protect the financial services industry from
cyberattacks. Banks, insurance companies and other covered entities regulated by DFS are, unless
eligible for limited exemptions, required to: (a) maintain a cybersecurity program, (b) create written
cybersecurity policies and perform risk assessments, (c) designate a CISO with responsibility to
oversee the cybersecurity program, (d) annually certify compliance with the cybersecurity
regulations, and (e) report to DFS cybersecurity events that have a reasonable likelihood of
materially harming any substantial part of the entity’s normal operation(s) or for which notice is
required to any government body, self-regulatory agency, or supervisory body.

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SUNY Downstate Hospital and the Long Island College Hospital (LICH)
In May 2011, the New York State Supreme Court issued an order that approved the transfer of real
property and other assets of LICH to a New York State not-for-profit corporation (“Holdings”), the
sole member of which is SUNY. After such transfer, Holdings leased the LICH hospital facility to
SUNY University Hospital at Brooklyn. In 2012, the Dormitory Authority of the State of New York
(DASNY) issued tax exempt State PIT Revenue Bonds to refund approximately $120 million in
outstanding debt originally incurred by LICH and assumed by Holdings.
Pursuant to a court-approved settlement in 2014, SUNY, together with Holdings, issued a request
for proposals (RFP) seeking a qualified party to provide or arrange to provide health care services
at LICH and to purchase the LICH property.
In accordance with the settlement, Holdings has entered into a purchase and sale agreement with
(a) the Fortis Property Group (FPG) Cobble Hill Acquisitions, LLC (the “Purchaser”), an affiliate of
Fortis Property Group, LLC (“Fortis”) (also party to the agreement), which proposes to purchase the
LICH property, and (b) New York University (NYU) Hospitals Center (now “NYU Langone”), which
proposes to provide both interim and long-term health care services. The Fortis affiliate plans to
develop a mixed-use project. The agreement was approved by the Offices of the Attorney General
and the State Comptroller, and the sale of all or substantially all the assets of Holdings was
approved by the State Supreme Court in Kings County. The initial closing was held as of September
1, 2015, and on September 3, 2015, sale proceeds of approximately $120 million were transferred
to the trustee for the PIT Bonds, which were paid and legally defeased from such proceeds. Titles
to 17 of the 20 properties were conveyed to the special purpose entities formed by the Purchaser
to hold title.
The second closing occurred on March 13, 2020 (the New Medical Site (NMS) Closing) and title to
the NMS portion of the LICH property was conveyed to NYU Langone.
The third and final closing is anticipated to occur within 36 months after the NMS Closing (i.e., by
March 13, 2023). At the final closing, title to the two remaining portions of the LICH properties will
be conveyed to special purpose entities of Fortis, and Holdings will receive the balance of the
purchase price, $120 million less the remaining down payment. The final closing is conditioned
upon completion of the New Medical Building by NYU Langone, and relocation of the emergency
department to the New Medical Building.
Fortis provided a $7 million down payment to secure the final closing. This down payment was
utilized to cover unforeseen expenses. Holdings had routinely paid utility costs and other expenses
and, in turn, billed Fortis according to contractual obligations. Fortis stopped paying invoices and
rent that was due. After negotiations with Fortis to reimburse these expenses, Fortis satisfied all
outstanding debts due, and the $7 million down payment was replenished. Holdings is prepared
to use all available legal remedies to ensure that Fortis remains current on future invoices.
There can be no assurance that the resolution of legal, financial, and regulatory issues surrounding
LICH, including the payment of outstanding liabilities, will not have a materially adverse impact on
SUNY.

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STATE FINANCIAL PLAN

MULTI-YEAR PROJECTIONS

77
 
 
 

78
 
 STATE FINANCIAL PLAN MULTI-YEAR PROJECTIONS

 
 
Introduction
This section presents the State’s multi-year Financial Plan projections for receipts and
disbursements, reflecting the impact of FY 2022 actuals and forecast revisions in FY 2023 through
FY 2027, with an emphasis on FY 2023 projections.

The State’s cash-basis budgeting system, complex fund structure, and practice of earmarking
certain tax receipts for specific purposes complicate the discussion of the State’s receipts and
disbursements projections. Therefore, to minimize the distortions caused by these factors and,
equally important, 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 State Funds perspective reflects estimated tax receipts
before distribution to various funds and accounts, including tax receipts dedicated to Capital
Projects Funds (which fall outside 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 tax receipts
for specific purposes.

Disbursements. Roughly 30 percent of projected State-financed spending for operating purposes

(excluding transfers) is accounted for outside the General Fund, concentrated primarily in the areas
of School Aid, health care, higher education, and transportation. To provide a clear picture of
spending commitments, the multi-year projections and growth rates are presented, where
appropriate, on both a General Fund and State Operating Funds basis.

In evaluating the State’s multi-year operating forecast, the reliability of the estimates and
projections in the later years of the Financial Plan are typically subject to more substantial revision
than those in the current year and first "outyear." Accordingly, in terms of outyear projections, the
first “outyear,” FY 2024, is the most relevant from a planning perspective. In addition, the reliability
of all projections is further complicated by the impacts of the COVID-19 pandemic, given the
uncertainty as to its duration and the pace of a sustained recovery.

Differences may occur from time to time between DOB and OSC's financial reports in presentation
and reporting of receipts and disbursements. For example, DOB may reflect a net expenditure
while OSC may report the gross expenditure. Any such differences in reporting between DOB and
OSC could result in differences in the presentation and reporting of receipts and disbursements
for discrete funds, as well as differences in the presentation and reporting for total receipts and
disbursements under different fund perspectives (e.g., State Operating Funds and All
Governmental Funds).

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The following tables present the Financial Plan multi-year projections for the General Fund and
State Operating Funds, as well as a reconciliation between State Operating Funds projections and
General Fund budget gaps. The Financial Plan continues to assume that all direct COVID-19
pandemic costs incurred by agencies will be fully covered with Federal aid, and thus are not
included in the following tables. Such costs may include, but are not limited to, a wide range of
pandemic control activities that could be needed to address a potential increase in COVID-19 cases
and the safe, timely distribution of vaccines. The tables are followed by a summary of multi-year
receipts and disbursements forecasts.

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General Fund Projections
GENERAL FUND PROJECTIONS
(millions of dollars)

FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027

Actuals Projected Projected Projected Projected Projected
RECEIPTS
Taxes (After Debt Service) 101,731 85,517 98,792 102,153 102,483 103,495
Miscellaneous Receipts 2,325 2,195 1,814 1,842 1,879 1,914
Federal Receipts 4,500 2,350 2,250 3,645 0 0
Other Transfers 4,254 (430) 1,892 1,928 2,007 1,887
Total Receipts 112,810 89,632 104,748 109,568 106,369 107,296

DISBURSEMENTS
Local Assistance  58,384 65,114 71,991 76,742 79,712 82,597
School Aid (SFY) 24,783 25,791 29,111 31,186 32,544 33,971
Medicaid 16,153 18,927 21,051 23,444 25,206 26,987
All Other  17,448 20,396 21,829 22,112 21,962 21,639

State Operations 11,738 13,244 13,353 13,634 14,007 14,113

Personal Service 8,063 10,481 10,302 10,376 10,474 10,543
Non‐Personal Service 3,675 2,763 3,051 3,258 3,533 3,570

General State Charges 8,983 8,666 9,397 10,591 11,901 13,294

Transfers to Other Funds 9,813 8,157 9,923 9,134 6,386 5,872

Debt Service 340 290 253 311 332 373
Capital Projects 6,818 4,358 6,288 5,949 3,196 2,627
SUNY Operations 1,385 1,508 1,499 1,482 1,482 1,482
All Other 1,270 2,001 1,883 1,392 1,376 1,390
Total Disbursements 88,918 95,181 104,664 110,101 112,006 115,876

Use (Reservation) of Fund Balance: (23,892) 5,549 (232) (2,966) 2,326 2,592

Community Projects  4 5 3 0 0 0
Debt Management 0 (855) (81) 576 860 0
Economic Uncertainties (4,175) (1,982) 860 569 3,514 2,627
1 246 293 828 559 155 2
Extraordinary Monetary Settlements
Labor Settlements/Agency Operations (275) (490) (1,000) (1,450) (1,450) (1,450)
Pandemic Assistance (2,000) 2,000 0 0 0 0
Rainy Day Reserve (666) (2,952) (3,101) (3,276) (3,344) (2,547)
Tax Stabilization Reserve  (177) (197) (207) (218) (170) (80)
Timing of PTET/PIT Credits (16,430) 10,088 (358) (101) 2,761 4,040
Undesignated Fund Balance (419) (361) 2,824 375 0 0

BUDGET SURPLUS/(GAP) PROJECTIONS 0 0 (148) (3,499) (3,311) (5,988)

1 Reflects transfers of Extraordinary Monetary Settlement funds from the General Fund to the Dedicated Infrastructure Investment 
Fund, the Environmental Protection Fund, and the Capital Projects Fund.

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State Operating Funds Projections
 
STATE OPERATING FUNDS DISBURSEMENTS
(millions of dollars)

FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027

Actuals Projected Projected Projected Projected Projected
RECEIPTS
Taxes 119,823 99,121 109,621 112,397 113,984 115,183
Miscellaneous Receipts/Federal Receipts 27,349 18,671 18,575 19,307 16,512 17,465
Total Receipts 147,172 117,792 128,196 131,704 130,496 132,648

DISBURSEMENTS
Local Assistance 74,998 83,448 88,478 92,069 95,687 99,429
1 29,266 31,372 34,707 36,048 37,498 39,014
School Aid (School Year Basis)
2 21,974 25,200 26,919 29,301 30,917 32,673
DOH Medicaid
Transportation 3,786 4,599 4,850 4,852 4,854 4,855
STAR 1,904 1,831 1,723 1,616 1,568 1,541
Higher Education 2,725 3,063 3,231 3,352 3,409 3,423
Social Services 3,141 4,371 3,591 4,418 4,408 4,457
3 4,660 5,552 6,810 5,709 5,749 5,967
Mental Hygiene
4 7,542 7,460 6,647 6,773 7,284 7,499
All Other

State Operations 19,836 20,923 20,875 21,195 21,654 21,848

Personal Service 13,243 15,541 15,298 15,411 15,553 15,664
Non‐Personal Service 6,593 5,382 5,577 5,784 6,101 6,184

General State Charges 10,025 9,849 10,585 11,794 13,121 14,533

Pension Contribution 2,492 2,397 2,696 3,421 4,237 5,101
Health Insurance 5,699 5,354 5,730 6,140 6,583 7,057
All Other 1,834 2,098 2,159 2,233 2,301 2,375

Debt Service 12,545 7,612 4,904 4,470 5,638 5,667

Capital Projects 0 0 0 0 0 0
Total Disbursements  117,404 121,832 124,842 129,528 136,100 141,477

Net Other Financing Sources/(Uses) (3,935) (1,692) (3,544) (3,065) (268) 222

RECONCILIATION TO GENERAL FUND GAP
Designated Fund Balances: (25,833) 5,732 42 (2,610) 2,561 2,619
General Fund  (23,892) 5,549 (232) (2,966) 2,326 2,592
Special Revenue Funds (1,904) 182 288 367 262 60
Debt Service Funds (37) 1 (14) (11) (27) (33)

GENERAL FUND BUDGET SURPLUS/(GAP) 0 0 (148) (3,499) (3,311) (5,988)

1 Does not reflect a significant amount of Federal funding for school districts to be distributed over multiple years, such as $103.4 million of FY 
2022 Federal prekindergarten expansion grants that appear on the School Aid run.
2 Total State share Medicaid  spending is offset by the benefit of eFMAP of 6.2 percent. 
3 Multi‐year estimates exclude a portion of spending reported under the Medicaid Global Cap that has no impact on mental hygiene 
service delivery or operations.
4 All Other includes education, parks, environment, economic development, and public safety, as well as the reconciliation between 
school year and State fiscal year spending on School Aid.   

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The U.S. Economy
U.S. real Gross Domestic Product (GDP) exhibited less weakness than previously estimated during
the COVID pandemic, according to the Bureau of Economic Analysis’s (BEA’s) latest estimates,
which included revisions to the past five-year history of the National Income and Product Accounts
(NIPAs). The first two quarters of 2022 are estimated to have experienced consecutive declines of
1.6 percent and 0.6 percent, respectively, little changed by BEA’s revision. The third quarter of
2022 registered growth of 2.6 percent, mainly supported by international trade, consumer
spending on services, nonresidential investment, and government spending. DOB’s current
forecast includes a slightly weaker outlook for real GDP and employment. This weakness is partly
due to persistent inflation eroding real incomes and the broad tightening of financial conditions.
Moreover, long-term Treasury yields have risen, mortgage rates have nearly doubled, the yield
curve has inverted, stock prices have slumped, and the dollar has appreciated further.

Tightening credit conditions are raising borrowing costs for both consumers and businesses,
discouraging consumption and investment, and leading to a slowdown in production and hiring.
As inflation recedes next year from its present lofty rates, the headwinds to real disposable income
should start to dissipate. As the financial markets anticipate that the Federal Reserve will ease
monetary policy well before it actually occurs, longer-term interest rates, including mortgage rates,
are expected to start declining in the second half of 2023. Lower rates and easing credit market
conditions — coupled with slowing inflation — are expected to lower borrowing costs,
strengthening the economy.

The Federal Open Market Committee (FOMC) met in early-November of 2022 and raised its
Federal funds rate target by 75 basis points for the fourth time in a row, bringing up the target
range to 3.75 – 4.00 percent, slightly higher than the First Quarterly Update forecast. Moreover,
the persistently higher inflation prompted the FOMC to significantly raise its Federal funds rate
projection for this year and the next. Federal Reserve Chair Powell has affirmed on several
occasions that the FOMC will do whatever it takes to bring inflation back toward its 2 percent target.
As a result, DOB revised monetary policy assumptions by raising the Federal funds rate to the
range of 4.25 – 4.50 percent by the end of 2022 and through the end of 2023. DOB expects the
Federal Reserve to reverse course at the beginning of 2024 after inflation cools off and the
unemployment rate rises.

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U.S. Economic Forecast
DOB’s U.S. economic forecast incorporates the third estimate of GDP for the second quarter of
2022, as well as estimates of personal income and outlays for August 2022, the CPI report for
September 2022, and the initial estimate of employment for September 2022. Compared to the
First Quarterly Update forecast released in July 2022, this update marginally revised down the U.S.
economic outlook in 2023, with a growing risk of a recession on the horizon.

U.S. real GDP is projected to grow by 1.1 percent in 2023, slightly weaker than the First Quarterly
Update forecast, following growth of 1.8 percent in 2022. Real consumption growth is estimated to
weaken at the end of this year and the beginning of 2023 as pent-up demand dissipates for
services affected by COVID-related restrictions and rising interest rates undermine spending on
big-ticket items that are typically bought on credit. A marked downward revision to the personal
saving rate in BEA’s annual revision reflects a much faster drawdown in household excess savings,
indicating less purchasing power for consumers in the absence of credit. Real consumption is
projected to worsen further due to a weaker labor market next year. However, as inflation starts to
ease toward the second half of 2023, real consumption is expected to recover. As a result, DOB
projects that real consumption growth will slow from 2.6 percent in 2022 to 1.2 percent in 2023
before recovering by 2.2 percent in 2024.

With 30-year mortgage rates already hovering around 7 percent, real residential investment in the
first half of 2022 was revised down by BEA’s annual revisions, and the third quarter home sales
and housing starts data indicated further declines in housing activity. DOB projects that real
residential investment will plummet by 9.7 percent in 2022, followed by an 11.3 percent drop in
2023, significantly worse than the First Quarterly Update forecast. Likewise, real nonresidential
investment growth is expected to slow in response to rising interest rates, higher costs of
production and borrowing, weaker consumer demand, and mounting economic uncertainty.
However, the need to fulfill elevated order backlogs may help sustain manufacturing activity and
support business sector output. On balance, DOB projects that nonresidential investment will drop
from growth of 3.3 percent in 2022 to 0.9 percent in 2023 and then recover by 2.8 percent in
2024. Moreover, with the Europe Union on the brink of recession, the rest of the global economy
slowing down, and the U.S. dollar remaining strong, growth in real U.S. exports is expected to
decelerate from 7.8 percent in 2022 to 3.0 percent in 2023.

U.S. ECONOMIC INDICATORS
(Calendar Year Growth)
CY 2021 CY 2022 CY 2023
Actual Estimated Forecast
Real U.S. Gross Domestic Product 5.9  1.8  1.1 
Consumer Price Index (CPI) 4.7  8.0  3.9 
Personal Income 7.4  2.1  4.1 
Nonfarm Employment 2.8  4.0  0.7 
Civilian Unemployment Rate 5.4  3.7  4.3 

Source: Haver Analytics; DOB staff estimates.

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The U.S. labor market held up well in the first three quarters of 2022, despite two consecutive
quarterly declines in real GDP. Total nonfarm employment recovered all its pandemic-era job
losses in August 2022 and continued its above-trend pace with 263,000 job gains in September.
After contending with the tightest labor market in living memory this year, employers are expected
to be cautious about reducing payrolls. However, anecdotal news of layoffs is becoming more
widespread, and September’s Job Openings and Labor Turnover Survey (JOLTS) revealed a
decline in job openings — albeit relative to its historically high level. Total nonfarm employment is
estimated to grow slower in the fourth quarter of 2022, followed by job losses during the first
quarter of 2023. Total nonfarm employment is projected to increase by 0.7 percent in 2023 and
0.8 percent in 2024. The civilian unemployment rate is projected to rise gradually to 4.5 percent
by the end of 2024, up from the current low of 3.5 percent in September 2022. This labor market
outlook is marginally weaker than the First Quarterly Update forecast, which predicted 0.8 percent
employment growth in both 2023 and 2024, with an unemployment rate of 4.4 percent by the end
of 2024.

BEA’s annual revision also showed a bit less wage income in 2021 and the first half of 2022, which
implies less elevated labor costs in the past several quarters. DOB expects average hourly earnings
to decelerate in the remainder of 2022 and into 2023 as labor demand weakens. Total wage
growth is projected to soften in 2023. However, higher transfer income — particularly in terms of
unemployment insurance and higher interest income resulting from elevated interest rates — are
expected to partially offset the moderated wage growth as well as declines in other non-wage
income. On balance, personal income growth is expected to slow from 7.4 percent in 2021 to
2.1 percent in 2022 and 4.1 percent in 2023.

As growth in labor costs no longer appears to be accelerating, lower oil and gasoline prices in the
third quarter of 2022 also brought much-needed relief to the headline Consumer Price Index (CPI)
inflation. The year-over-year CPI inflation rate went down from a 40-year high of 9.0 percent in
June 2022 to 8.2 percent in September. However, core CPI inflation continued to strengthen,
despite declines in shipping costs and higher mortgage rates weighing on home prices. Given the
ongoing strength in services CPI — especially housing costs including rent — core CPI inflation is
unlikely to return to the Federal Reserve’s 2 percent target anytime soon. DOB estimates that CPI
in 2022 will grow 8.0 percent, slightly slower than the First Quarterly Update forecast of
8.4 percent. CPI inflation is expected to recede to 3.9 percent in 2023 and normalize to 2.5 percent
in 2024, roughly the same pace as projected in the First Quarterly Update forecast.

With further rate hikes and a global economic slowdown on the horizon, the U.S. equity market
continued to fall during the third quarter of 2022. The S&P 500 stock price index plunged another
12.6 percent in the third quarter of 2022, following two consecutive quarters of double-digit
declines in the first half of 2022. By the end of September 2022, the index had fallen 25 percent
compared to its peak at the beginning of January 2022, remaining in a bear market. Stock prices
are expected to remain soft throughout the remainder of 2022 and well into 2023, eroding
household wealth and putting downward pressure on consumer spending.

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The U.S. economy faces significant downside risks that could potentially tip the economy into
recession. If consumer price inflation does not slow markedly in response to the ongoing rate hikes,
the Federal Reserve could implement a more aggressive monetary tightening policy, which could
further weigh on employment, resulting in larger and more sustained job losses. A higher-than-
anticipated rise in interest rates could further raise consumer and business borrowing costs and
lead to even sharper declines in the housing market. Additionally, if COVID infections and
restrictive policy responses in countries like China persist and continue to spill over into global
supply chains, it could further undermine global growth, leading to even slower growth in the
United States. Finally, if the war in Ukraine remains unresolved, it could lead to persistently higher
energy and other commodity prices and an extended period of supply-chain disruptions, making
domestic policymakers’ efforts to control inflation exceedingly difficult.

On the upside, if inflation turns out to be more responsive to monetary tightening than previously
anticipated or if rate-sensitive sectors are more resilient to rate hikes and tighter financial
conditions, the U.S. economy might experience greater-than-expected output growth. Moreover, a
quicker-than-anticipated resolution of supply-chain issues domestically and abroad could ease
inflation pressures and drive faster growth. 

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The New York State Economy
New York State’s employment recovery experienced a slowdown during the first eight months of
2022, partly due to four-decade-high inflation, the stock market’s poor performance, and the
Federal Reserve’s aggressive rate hikes. Despite these challenges, the State continued to
progress in its economic recovery from the global pandemic. Looking forward, additional rate
hikes, the growing likelihood of a global economic recession, and the lingering ill effects of the
pandemic represent significant economic headwinds for the State.

The most recent release of Current Employment Statistics (CES) data for New York State showed
a monthly average of 25,600 jobs added during the first nine months of 2022, compared to 54,200
in the fourth quarter of 2021. The weaker-than-anticipated jobs growth reported in the CES data,
the further anticipated rate hikes by the Federal Reserve, and the growing risk of a national
recession are expected to drag employment growth lower. The State’s overall employment is
estimated to grow by 4.2 percent in 2022 and only 0.8 percent in 2023.

Although the nation had recovered all of its pandemic-related job losses by August 2022, the State
had recovered only 83.8 percent of its losses as of September 2022. This difference is partly
attributed to New York City and the unique challenges large and densely populated metropolitan
areas face in the wake of the pandemic. These challenges include the City’s extraordinary
concentration of high-skilled/high-income workers and business professionals, which have a high
potential for remote work. As a result, New York State experienced a net population loss during
the pandemic, which shrank the size of the State’s workforce. Additionally, the City’s tourism and
business travel remain well below their pre-pandemic levels. These factors — in conjunction with
the slowing global growth — result in the State not being expected to surpass its pre-pandemic
employment level on the current forecast for several years.

NEW YORK STATE ECONOMIC INDICATORS
(State Fiscal Year Growth)
FY 2022 FY 2023 FY 2024
Actual Estimated Forecast
Personal Income* 1.5  0.9  3.9 
Wages 12.4 2.7 3.8
Nonfarm Employment 7.1 3.0 0.6

Source: Moody’s Analytics; New York State Department of Labor; DOB staff estimates.
* Personal income is constructed by using QCEW wages and BEA non‐wage income.

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The stock market remained in bear market territory as of mid-October of 2022, with the S&P 500
stock price index down more than 20 percent from the beginning of the year. This poor equities’
performance — as well as persistent inflation, rapidly rising interest rates, and the heightened risk
of a global downturn — brought about even more erratic market volatility, which has kept some
prospective financial sector clients on the sidelines. During the first eight months of 2022, initial
public offering issuance declined by 95 percent, and debt underwriting declined by 32 percent.
The marginally weaker-than-anticipated stock market performance, projected to experience
further declines through early 2023, led to a decrease of 17.6 percent in FY 2023, followed by
growth of only 1.3 percent in FY 2024. Bonuses in nonfinancial sectors were also expected to
experience a significant decline due to the important role the financial industry plays in the State’s
economy. As a result, total bonus growth is expected to decline by 17.9 percent in FY 2023,
followed by an increase of only 1.7 percent in FY 2024.

Non-bonus average wage growth is expected to moderate in FY 2023 due to weakening economic
conditions and a softening labor market. Total wages are projected to grow by 2.7 percent in
FY 2023, followed by a growth of 4.0 percent in FY 2024.

The BEA recently released New York State personal income data for the second quarter of 2022.
In addition, BEA revised State personal income data for the previous five years. As a result, State
non-wage income was revised up for FY 2022 from a decline of 9.0 percent to a drop of
8.7 percent. Non-wage income is expected to decline by 1.1 percent in FY 2023, followed by a
growth of 4.1 percent. State personal income is expected to grow by 0.9 percent in FY 2023, similar
to the First Quarterly Update forecast, followed by a growth of 3.9 percent in FY 2024.

The State faces many of the same risks as the United States. The Federal Reserve could be overly
aggressive in monetary tightening to rein in inflation and bring about a recession. As the nation’s
financial capital, the New York State economy has significant exposure to the volume of financial
market activity and the volatility in equity markets. Moreover, the persistence of supply-chain
disruptions and Russia’s prolonged war in Ukraine could add further upward pressure to inflation.
Either of these factors could increase the equity market’s volatility and contribute to layoffs and
lower bonuses, slowing overall wage growth. More locally, the ongoing persistence of telework,
the continued relocation of urban-based workers outside of the State, and the decline in State
population remain long-run downside risks to total wages and employment. Likewise, international
tourism remains well below its pre-pandemic level, and a strong dollar could slow the recovery in
sectors that rely on tourism spending. Finally, New York State and the nation remain vulnerable to
consumers’ and businesses’ reluctance to return to pre-pandemic norms — especially spending
patterns in service-oriented industries.

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New York State faces some upside risks, including the potential for a more rapid and substantial
return to an in-office working environment — especially in densely populated urban areas like New
York City. This shift could propel stronger growth through higher output and employment in office
support services, including facilities support services, business support services, office
administrative support services, eating and drinking establishments, and other consumer service-
based establishments. A sooner-than-expected lift up of the COVID-19 lockdown by other countries
can also bring more tourists to the State, which helps the recovery of the leisure and hospitality
sector. Additionally, a swifter-than-anticipated end to Russia’s war in Ukraine could ease energy
prices and the associated supply chain disruptions, benefiting the New York State economy.

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Receipts
Financial Plan receipts results and projections include a variety of taxes, fees and assessments,
charges for State-provided services, Federal receipts, and other miscellaneous receipts. Multi-year
receipts estimates are prepared by DOB with the assistance of DTF and other agencies which
collect State receipts and are premised on economic analysis and forecasts.

Overall base growth (i.e., growth not due to law changes) in tax receipts is dependent on many
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 often alters base
tax receipts. State taxes account for approximately half of total All Funds receipts.

Projections of Federal receipts generally correspond to the anticipated spending levels of a variety
of programs supported by Federal aid including Medicaid, public assistance, mental hygiene,
education, public health, and other activities.

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 debt service on revenue
bonds).

Overview of the Receipts Forecast

All Funds receipts in FY 2023 are projected to total $215.5 billion, a 11.8 percent ($28.8 billion)
decrease from FY 2022 results as Federal receipts return to pre-COVID-19 levels. FY 2023 State
tax receipts are projected to decrease $20.7 billion (17.1 percent) from FY 2022 results. A summary
of the annual changes of each tax category is provided below.

ALL FUNDS RECEIPTS
(millions of dollars)

FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027

Actuals Projected Change Projected Change Projected Change Projected Change Projected Change

Personal Income Tax 70,737 48,950 ‐30.8% 59,710 22.0% 61,432 2.9% 65,667 6.9% 78,823 20.0%
Consumption/Use Taxes 19,621 20,219 3.0% 21,140 4.6% 21,543 1.9% 22,091 2.5% 22,603 2.3%
Business Taxes 27,725 28,088 1.3% 27,511 ‐2.1% 28,016 1.8% 24,671 ‐11.9% 12,053 ‐51.1%
Other Taxes 3,053 3,138 2.8% 2,787 ‐11.2% 2,930 5.1% 3,079 5.1% 3,223 4.7%
Total State Taxes 121,136 100,395 ‐17.1% 111,148 10.7% 113,921 2.5% 115,508 1.4% 116,702 1.0%

Miscellaneous Receipts 27,932 25,412 ‐9.0% 27,885 9.7% 25,121 ‐9.9% 26,892 7.0% 28,220 4.9%
Federal Receipts 95,307 89,720 ‐5.9% 82,866 ‐7.6% 78,777 ‐4.9% 78,673 ‐0.1% 80,428 2.2%
Total All Funds Receipts 244,375 215,527 ‐11.8% 221,899 3.0% 217,819 ‐1.8% 221,073 1.5% 225,350 1.9%

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Personal Income Tax
FY 2023 All Funds PIT receipts are estimated to decline sharply, reflecting underlying growth in
gross collections that is eclipsed by the impact of PTET credits attributable to Tax Years 2021 and
2022.

PERSONAL INCOME TAX
(millions of dollars)

FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027

Actuals Projected Change Projected Change Projected Change Projected Change Projected Change

STATE/ALL FUNDS 70,737 48,950 ‐30.8% 59,710 22.0% 61,432 2.9% 65,667 6.9% 78,823 20.0%
  Gross Collections 81,122 75,455 ‐7.0% 74,301 ‐1.5% 76,514 3.0% 81,398 6.4% 95,536 17.4%
  Refunds (Incl. State/City Offset) (10,385) (26,505) ‐155.2% (14,591) 45.0% (15,082) ‐3.4% (15,731) ‐4.3% (16,713) ‐6.2%

1
GENERAL FUND 33,464 22,646 ‐32.3% 28,134 24.2% 29,102 3.4% 31,265 7.4% 37,870 21.1%
  Gross Collections 81,122 75,455 ‐7.0% 74,301 ‐1.5% 76,514 3.0% 81,398 6.4% 95,536 17.4%
  Refunds (Incl. State/City Offset) (10,385) (26,505) ‐155.2% (14,591) 45.0% (15,082) ‐3.4% (15,731) ‐4.3% (16,713) ‐6.2%
  STAR (1,904) (1,831) 3.8% (1,723) 5.9% (1,616) 6.2% (1,568) 3.0% (1,541) 1.7%
  RBTF (35,369) (24,473) 30.8% (29,853) ‐22.0% (30,714) ‐2.9% (32,834) ‐6.9% (39,412) ‐20.0%

1
Excludes Transfers.

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The following table summarizes, by component, actual receipts for FY 2022 and forecast amounts
through FY 2027.

ALL FUNDS PERSONAL INCOME TAX FISCAL YEAR COLLECTION COMPONENTS
(millions of dollars)
FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027
Actuals Projected Projected Projected Projected Projected
Receipts
Withholding 53,328 52,638 54,608 57,418 60,214 63,119
Estimated Payments 21,666 16,145 13,953 13,201 14,943 26,078
  Current Year 14,123 5,887 4,245 4,307 5,061 18,363
1
  Prior Year 7,543 10,258 9,708 8,894 9,882 7,715
Final Returns 4,519 4,939 4,130 4,231 4,521 4,567
  Current Year 474 196 367 385 404 424
1
  Prior Year 4,045 4,743 3,763 3,846 4,117 4,143
Delinquent 1,609 1,733 1,610 1,664 1,720 1,772
Gross Receipts 81,122 75,455 74,301 76,514 81,398 95,536

Refunds
1
Prior Year 5,490 17,334 8,303 8,452 8,854 9,486
Previous Year 729 825 757 796 834 870
1
Current Year 2,381 3,000 3,000 3,000 3,000 3,000
Advanced Credit Payment 663 3,022 978 1,152 1,312 1,488
1
State/City Offset 1,122 2,324 1,553 1,682 1,731 1,869
Total Refunds 10,385 26,505 14,591 15,082 15,731 16,713

Net Receipts 70,737 48,950 59,710 61,432 65,667 78,823

1
Thes e components , col l ecti vel y, a re known a s  the "s ettl ement" on the pri or yea r's  ta x l i a bi l i ty.

FY 2023 withholding is estimated to decline driven by a decline in bonus wages and tax rate
reductions attributable to the Middle-Class Tax Cut, partially offset by modest growth in non-bonus
wages. Estimated payments for Tax Year 2022 are expected to decrease dramatically due to
taxpayer behavior related to PTET credits. Specifically, the estimate assumes that taxpayers will
realize most Tax Year 2022 PTET credits through reduced quarterly estimated payments rather
than through settlement payments in FY 2024. Estimated payments for Tax Year 2022 are further
reduced by the small business subtraction modification expansion included in the FY 2023 Enacted
Budget. Extension payments (i.e., prior year estimated) for Tax Year 2021 increased, driven by
strong nonwage income growth. Delinquent collections and final return payments are estimated to
increase.

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Total refunds in FY 2023 are projected to increase substantially due to increases in the January to
March 2023 administrative refund cap, Tax Year 2022 refund payments advanced to eligible
taxpayers prior to filing final returns, the State-City offset, and Tax Year 2021 refunds. Extraordinary
growth is expected from Tax Year 2021 refunds due to PTET credit realization and the one-time
supplemental credit payments effectuated by the FY 2023 Enacted Budget. The Homeowner Tax
Rebate Credit is projected to result in higher refund payments that are advanced prior to the filing
returns. General Fund PIT receipts are net of deposits to the STAR Fund, which provides property
tax relief, and RBTF, which supports debt service payments on State PIT revenue bonds. The FY
2023 STAR transfer is expected to decline slightly. PIT RBTF receipts are statutorily set to 50
percent of net PIT receipts, and FY 2023 RBTF receipts therefore reflect the decrease in All Funds
receipts noted above. FY 2023 General Fund PIT receipts are expected to decrease due to these
changes.

The FY 2024 All Funds PIT receipts are projected to increase, driven by a decline in Tax Year 2022
refunds caused by expected PTET credit realization behavior (i.e., adjustment of quarterly
estimated payments rather than waiting until the settlement period). The decline in FY 2024 total
refunds will also reflect the expiration of the Homeowner Tax Rebate Credit. This decline in total
refunds is partially offset by projected declines in total estimated payments, final returns, and
delinquencies.

The FY 2024 STAR transfer is expected to decline. The FY 2024 RBTF is projected to increase
based on the increase in FY 2024 All Funds receipts. General Fund PIT receipts for FY 2024 are
also expected to increase, driven by changes to All Funds receipts, the STAR transfer, and RBTF
receipts.

All Funds PIT receipts for FY 2025 are projected to increase from FY 2024 projections. Gross PIT
receipts are projected to increase as well, reflecting a withholding increase offset by a
projected decline in extension payments. Total refunds are projected to increase slightly,
further offsetting growth in FY 2025 receipts.

General Fund PIT receipts for FY 2025 are expected to increase, reflecting an increase in All Funds
PIT receipts coupled with a further decrease in the STAR transfer, partially offset by an increase in
RBTF receipts.

All Funds PIT receipts and General Fund PIT receipts are both expected to increase in FY 2026,
generally reflecting normal baseline growth in income and associated tax liability.

The FY 2027 All Funds and General Fund PIT receipts estimates are both expected to register
double-digit growth due to the expiration of the Federal state and local tax deduction cap at the
end of 2025. This expiration will eliminate the incentive to participate in the PTET program and,
without the associated credits, quarterly estimated payments are projected to return to pre-PTET
levels. Excluding PTET, PIT receipts are estimated to increase by 1.3 percent.

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Consumption/Use Taxes
CONSUMPTION/USE TAXES
(millions of dollars)

FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027

Actuals Projected Change Projected Change Projected Change Projected Change Projected Change

STATE/ALL FUNDS 19,621 20,219 3.0% 21,140 4.6% 21,543 1.9% 22,091 2.5% 22,603 2.3%
  Sales Tax 17,579 18,438 4.9% 19,053 3.3% 19,427 2.0% 19,921 2.5% 20,368 2.2%
  Cigarette and Tobacco Taxes 958 919 ‐4.1% 889 ‐3.3% 851 ‐4.3% 816 ‐4.1% 782 ‐4.2%
  Vapor Excise Tax 29 27 ‐6.9% 27 0.0% 27 0.0% 27 0.0% 27 0.0%
  Motor Fuel Tax 495 200 ‐59.6% 500 150.0% 499 ‐0.2% 497 ‐0.4% 495 ‐0.4%
  Highway Use Tax 142 142 0.0% 144 1.4% 146 1.4% 146 0.0% 147 0.7%
  Alcoholic Beverage Taxes 277 280 1.1% 284 1.4% 287 1.1% 289 0.7% 293 1.4%
  Opioid Excise Tax 29 29 0.0% 29 0.0% 29 0.0% 29 0.0% 29 0.0%
  Medical Cannabis Excise Tax 13 13 0.0% 13 0.0% 13 0.0% 13 0.0% 13 0.0%
  Adult Use Cannabis Tax 0 56 0.0% 95 69.6% 158 66.3% 245 55.1% 339 38.4%
1
  Auto Rental Tax 99 113 14.1% 99 ‐12.4% 98 ‐1.0% 99 1.0% 100 1.0%
  Peer to Peer Car Sharing Tax 0 2 0.0% 7 250.0% 8 14.3% 9 12.5% 10 11.1%

2
GENERAL FUND 4,721 7,029 48.9% 9,526 35.5% 9,696 1.8% 9,922 2.3% 10,128 2.1%
  Sales Tax 4,122 6,431 56.0% 8,920 38.7% 9,095 2.0% 9,326 2.5% 9,535 2.2%
  Cigarette and Tobacco Taxes 293 287 ‐2.0% 287 0.0% 278 ‐3.1% 270 ‐2.9% 262 ‐3.0%
  Alcoholic Beverage Taxes 277 280 1.1% 284 1.4% 287 1.1% 289 0.7% 293 1.4%
  Opioid Excise Tax 29 29 0.0% 29 0.0% 29 0.0% 29 0.0% 29 0.0%
  Peer to Peer Car Sharing Tax 0 2 0.0% 6 200.0% 7 16.7% 8 14.3% 9 12.5%

1
No longer includes receipts remitted directly to the MTA without an appropriation as of FY 2020.
2
Excludes Transfers.

All Funds consumption/use tax receipts for FY 2023 are estimated to increase from
FY 2022 results. Sales tax receipts are estimated to increase due to an increase in taxable
consumption (i.e., estimated sales tax base increase of 8 percent), partially offset by $312 million
($297 for the State sales tax and $15 million for the Metropolitan Commuter Transportation District
(MCTD) sales tax, respectively) in lost revenue due to the temporary suspension of the State and
MCTD sales taxes on the purchase and use of gasoline and diesel motor fuel from June 1, 2022,
through December 31, 2022. Cigarette and tobacco tax collections are estimated to decrease,
reflecting a continued trend decline in taxable cigarette consumption. Highway use tax (HUT)
collections are estimated to remain flat. Motor fuel tax receipts are estimated to significantly
decrease due to the temporary suspension of the State’s motor fuel excise tax on the purchase
and use of gasoline and diesel motor fuel from June 1, 2022 through December 31, 2022, resulting
in $297 million in lost revenue. The new peer-to-peer car sharing tax is expected to generate
$2 million in partial-year receipts. Auto rental tax receipts are estimated to increase, mainly due to
the ongoing recovery of the travel industry, partially offset by the peer-to-peer car sharing program.
Opioid excise tax receipts are expected to remain flat. Legislation enacted in March 2021 to
regulate and tax adult-use cannabis products is expected to generate $40 million in license fees
and $16 million in partial-year receipts from the State’s THC-based and retail excise taxes on the
sale of adult-use cannabis products.

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Effective for FY 2022 and through the first half of FY 2023, 25 percent of State sales tax receipts
will be deposited into the Local Government Assistance Tax Fund until the termination of the Fund
on October 1, 2022, pursuant to statute. Additionally, the portion deposited into the Sales Tax
Revenue Bond Fund will increase to 50 percent (previously 25 percent) and the portion deposited
to the General Fund will be reduced from 50 to 25 percent. These funds are intended to support
debt service payments on bonds issued under the State's sales tax revenue bond programs.
Excess receipts above the debt service requirements are subsequently transferred to the General
Fund.

Effective October 1, 2022, when the Local Government Assistance Tax Fund is terminated and
annually thereafter, the portion of State sales tax receipts deposited into the Sales Tax Revenue
Bond Fund will remain unchanged at 50 percent (initially increased from 25 percent to 50 percent
in FY 2022) and the portion deposited in the General Fund will revert to 50 percent.

General Fund consumption/use tax receipts for FY 2023 are estimated to significantly increase,
largely due to the statutory elimination of the Local Government Assistance Tax Fund distribution
during the second half of the fiscal year.

All Funds consumption/use tax receipts for FY 2024 are projected to moderately increase primarily
due to a projected increase in sales tax receipts (projected sales tax base growth of 1.3 percent),
in addition to the conclusion of the temporary fuel taxes suspension on gasoline and diesel motor
fuel in December 2022. Motor fuel tax receipts are expected to significantly increase largely due
to the conclusion of the temporary fuel taxes suspension on gasoline and diesel motor fuel in
December 2022 (excluding the impact of the suspension, a minor increase in receipts is expected).
The peer-to-peer car sharing tax is expected to generate $7 million in its first full year. Auto rental
tax receipts are estimated to decrease from FY 2023, primarily due to the full-year impact of the
expected shift towards the peer-to-peer car sharing program. The State’s THC-based and retail
excise taxes on the sale of adult-use cannabis products are expected to generate $95 million
during the first full year of receipts. These increases are partially offset by a continued decline in
taxable cigarette consumption.

FY 2024 General Fund consumption/use tax receipts are projected to significantly increase, mainly
due to the statutory elimination of the Local Government Assistance Tax Fund distribution for the
entire fiscal year.

All Funds consumption/use tax receipts for FY 2025 are projected to increase, largely reflecting a
projected increase in sales tax receipts and the second full year of adult-use cannabis tax receipts
as the market continues to mature, partially offset by a continued decline in taxable cigarette
consumption.

FY 2025 General Fund consumption/use tax receipts are projected to increase primarily due to the
All Funds trends noted above.

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FY 2026 and FY 2027 All Funds consumption/use tax receipts are projected to increase compared
to the prior year, largely reflecting small growth in the sales tax base and the continued maturation
of the adult-use cannabis market.

FY 2026 and FY 2027 General Fund consumption/use tax receipts are projected to increase
primarily due to the All Funds trends noted above.

Fuel Taxes Suspension Transfers

The FY 2023 Enacted Budget suspended the State and Metropolitan Commuter Transportation
District sales taxes imposed on gasoline and diesel motor fuel, as well as the motor fuel tax, from
June 1, 2022 through December 31, 2022. The State will make roads and bridges and public transit
entities such as the MTA and local transit systems throughout the State whole by replacing
estimated lost tax revenue through a State supplement. The “hold harmless provision” contained
in the authorizing legislation calculates the projected revenue that would have been distributed to
the entities as though the suspension of such taxes was not in effect ($297 million for the motor
fuel tax and $15 million for the MCTD sales tax). Transfers will be executed in monthly installments
from July 2022 through January 2023 as shown in the table below.

FUEL TAXES SUSPENSION HOLD HARMLESS
(thousands of dollars)

MTOAF DMTTF DHBTF

MTA and  MTA  MTA 

Downstate  Subways/ Commuter  Upstate  Roads and 
Transit Buses Rails Transit Bridges
July 2,000 7,286 1,286 756 33,148
August 2,000 7,544 1,331 783 35,755
September 2,500 7,060 1,246 733 33,149
October 2,000 7,087 1,251 736 33,681
November 2,000 6,935 1,224 720 32,996
December 2,500 6,800 1,200 706 32,629
January 2,000 6,763 1,193 702 32,300
Total 15,000 49,475 8,731 5,136 233,658
 

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Business Taxes
BUSINESS TAXES
(millions of dollars)

FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027

Actuals Projected Change Projected Change Projected Change Projected Change Projected Change

STATE/ALL FUNDS 27,725 28,088 1.3% 27,511 ‐2.1% 28,016 1.8% 24,671 ‐11.9% 12,053 ‐51.1%
  Corporate Franchise Tax 7,236 8,790 21.5% 7,308 ‐16.9% 6,948 ‐4.9% 6,813 ‐1.9% 7,403 8.7%
  Corporation and Utilities Tax 554 552 ‐0.4% 498 ‐9.8% 576 15.7% 566 ‐1.7% 572 1.1%
  Insurance Tax 2,453 2,561 4.4% 2,697 5.3% 2,790 3.4% 2,911 4.3% 3,037 4.3%
  Bank Tax 20 84 320.0% 0 ‐100.0% 0 0.0% 0 0.0% 0 0.0%
  Pass‐Through‐Entity Tax 16,430 14,998 ‐8.7% 15,856 5.7% 16,553 4.4% 13,234 ‐20.1% (100) ‐100.8%
  Petroleum Business Tax 1,032 1,103 6.9% 1,152 4.4% 1,149 ‐0.3% 1,147 ‐0.2% 1,141 ‐0.5%

1
GENERAL FUND 16,697 17,357 4.0% 16,424 ‐5.4% 16,632 1.3% 14,929 ‐10.2% 8,831 ‐40.8%
  Corporate Franchise Tax 5,818 7,053 21.2% 5,686 ‐19.4% 5,404 ‐5.0% 5,260 ‐2.7% 5,715 8.7%
  Corporation and Utilities Tax 434 420 ‐3.2% 375 ‐10.7% 438 16.8% 430 ‐1.8% 434 0.9%
  Insurance Tax 2,214 2,315 4.6% 2,435 5.2% 2,514 3.2% 2,622 4.3% 2,732 4.2%
  Bank Tax 16 70 337.5% 0 ‐100.0% 0 0.0% 0 0.0% 0 0.0%

  Pass‐Through‐Entity Tax 8,215 7,499 ‐8.7% 7,928 5.7% 8,276 4.4% 6,617 ‐20.0% (50) ‐100.8%

  Petroleum Business Tax 0 0 0.0% 0 0.0% 0 0.0% 0 0.0% 0 0.0%

1
Excludes Transfers.

All Funds CFT receipts are estimated to increase the most of all business taxes in FY 2023,
reflecting stronger gross receipts due to continued growth in corporate profits. The FY 2022
Enacted Budget increased the business income tax rate to 7.25 percent for taxpayers with business
income above $5 million and increased the capital base rate, previously set to be completely
phased out, to 0.1875 percent (with several exceptions for certain taxpayers including corporate
small businesses and qualified manufacturers). These rate increases are in effect for Tax Years
2021 through 2023. Due to the timing of when the tax increase first impacts prepayments, March
2023 gross receipts are expected to sharply increase, which further contributes to the increased
CFT receipts. Audit receipts are estimated to increase significantly because FY 2022 results were
unusually low due to fewer large cases materializing. Refunds are estimated to increase and are
likely to include refunds from the Additional Restaurant Return-To-Work Tax Credit that was
included in the FY 2023 Enacted Budget.

All Funds Corporation and Utilities Tax (CUT) receipts for FY 2023 are estimated to decrease over
the prior fiscal year, driven primarily by a further weakening of collections from the
telecommunications sector, which are partially offset by collections from the utility sector slightly
increasing. Audit receipts are estimated to increase significantly from FY 2022 levels while refunds
are estimated to decrease slightly.

All Funds Insurance tax receipts for FY 2023 are estimated to increase modestly due to projected
increases in corporate profits and insurance tax premiums that drive increases in gross receipts,
following a large increase in FY 2022 gross receipts compared to FY 2021. Audits are expected to
decrease while refunds are expected to increase as compared to FY 2022.

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All Funds PTET collections for FY 2023 are estimated to decrease resulting from FY 2022
collections containing more than a full year of collections due to timing. As noted, DOB expects
PTET will be revenue neutral for the State, however, the PTET will not be revenue neutral within
each fiscal year as PTET payments are generally received in the fiscal year prior to PIT credit claims.
Receipts from the repealed bank tax (all from prior liability periods) in FY 2023 are estimated to
increase primarily due to an increase in audit receipts. Petroleum Business Tax (PBT) receipts are
estimated to increase from FY 2022 results, primarily due to the impact of a 5 percent increase in
the PBT rate index effective January 1, 2022, paired with a 5 percent increase in the PBT rate
index effective January 1, 2023.
General Fund business tax receipts for FY 2023 are estimated to increase due to the trends in CFT
and insurance tax receipts described above.
General Fund and All Funds business tax receipts for FY 2024 are projected to decrease, primarily
reflecting a decrease in gross receipts and an increase in refunds from CFT. CFT gross receipts
are expected to decline as Tax Year 2023 estimated payments are reduced compared to the prior
year due to the projected significant increase in Tax Year 2023 prepayments described above,
and CFT refunds are estimated to increase due to the recently enacted and extended NYC Musical
and Theatrical Production credit and the new Small Business COVID-19 related credit. Projected
increases in insurance tax, PTET, and PBT receipts are slightly offset by declines in CUT and bank
tax receipts.
General Fund and All Funds business tax receipts for FY 2025 are projected to increase in CUT,
insurance tax, and PTET, while PBT and CFT decline. The projected decline in CFT is due to the
expiration of the temporary tax increase after Tax Year 2023.
General Fund and All Funds business tax receipts for FY 2026 are projected to increase only in
insurance tax, while PBT, CUT, CFT, and PTET decline. The projected decline in PTET collections
is the result of the scheduled expiration of the SALT cap after Tax Year 2025 under current Federal
law.
General Fund and All Funds business tax receipts for FY 2027 reflect projected trends in corporate
profits, taxable insurance premiums, electric utility consumption and prices, consumption of taxable
telecommunications services, and automobile fuel consumption and prices. Receipts are expected
to decrease significantly due to fewer PTET collections since the SALT cap is scheduled to have
expired.

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Other Taxes
OTHER TAXES
(millions of dollars)

FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027

Actuals Projected Change Projected Change Projected Change Projected Change Projected Change

STATE/ALL FUNDS 3,053 3,138 2.8% 2,787 ‐11.2% 2,930 5.1% 3,079 5.1% 3,223 4.7%
  Estate Tax 1,386 1,660 19.8% 1,392 ‐16.1% 1,450 4.2% 1,516 4.6% 1,586 4.6%
  Real Estate Transfer Tax 1,640 1,449 ‐11.6% 1,366 ‐5.7% 1,449 6.1% 1,532 5.7% 1,623 5.9%
  Employer Compensation Expense Program 13 14 7.7% 14 0.0% 16 14.3% 16 0.0% (1) ‐106.3%
  Pari‐Mutuel Taxes 13 13 0.0% 13 0.0% 13 0.0% 13 0.0% 13 0.0%
  All Other Taxes 1 2 100.0% 2 0.0% 2 0.0% 2 0.0% 2 0.0%

1
GENERAL FUND 1,407 1,682 19.5% 1,414 ‐15.9% 1,473 4.2% 1,539 4.5% 1,601 4.0%
  Estate Tax 1,386 1,660 19.8% 1,392 ‐16.1% 1,450 4.2% 1,516 4.6% 1,586 4.6%
  Employer Compensation Expense Program 7 7 0.0% 7 0.0% 8 14.3% 8 0.0% 0 ‐100.0%
  Pari‐Mutuel Taxes 13 13 0.0% 13 0.0% 13 0.0% 13 0.0% 13 0.0%
  All Other Taxes 1 2 100.0% 2 0.0% 2 0.0% 2 0.0% 2 0.0%
1
Excl udes  Tra ns fers .

All Funds other tax receipts for FY 2023 are estimated to increase from FY 2022 results, primarily
due to the receipt of multiple super-large estate tax payments in excess of $100 million. This is
partially offset by the expectation that FY 2022’s record real estate transfer tax monthly collections
do not continue unabated amidst the impact of increasing mortgage rates combined with elevated
housing prices on potential buyers, continuing inflation, and overall economic uncertainty.

General Fund other tax receipts for FY 2023 are estimated to increase, mainly due to an estimated
increase in estate tax receipts due to the reason noted above.

All Funds other tax receipts for FY 2024 are projected to decrease, primarily due to an expected
return to a more typical amount of super-large payments and collections, as well as a projected
decline in real estate transfer tax receipts as mortgage rates are projected to remain elevated as
the market stabilizes itself. All Funds other tax receipts in the outyears are projected to increase,
largely due to increases in both estate tax and real estate transfer tax receipts, reflecting projected
growth in household net worth, housing starts, and housing prices.

General Fund other tax receipts for FY 2024 are projected to decline due to the reason noted
above. Other tax receipts in the outyears are projected to increase, resulting from projected
increases in estate tax receipts, which reflect projected growth in household net worth.

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Miscellaneous Receipts
All Funds miscellaneous receipts include moneys received from HCRA financing sources, SUNY
tuition and patient income, lottery and gaming receipts for education, assessments on regulated
industries, Tribal-State Compact receipts, Extraordinary Monetary Settlements, and a variety of
fees. As such, miscellaneous receipts are driven in part by year-to-year variations in health care
surcharges and other HCRA resources, bond proceeds, tuition income revenue and other
miscellaneous receipts.

MISCELLANEOUS RECEIPTS
(millions of dollars)

FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027

Actuals Projected Change Projected Change Projected Change Projected Change Projected Change

ALL FUNDS 27,932 25,412 ‐9.0% 27,885 9.7% 25,121 ‐9.9% 26,892 7.0% 28,220 4.9%
General Fund 2,325 2,195 ‐5.6% 1,814 ‐17.4% 1,842 1.5% 1,879 2.0% 1,914 1.9%
Special Revenue Funds 20,172 13,894 ‐31.1% 14,234 2.4% 13,543 ‐4.9% 14,369 6.1% 15,292 6.4%
Capital Projects Funds 5,007 8,941 78.6% 11,445 28.0% 9,340 ‐18.4% 10,257 9.8% 10,627 3.6%
Debt Service Funds 428 382 ‐10.7% 392 2.6% 396 1.0% 387 ‐2.3% 387 0.0%

All Funds miscellaneous receipts in FY 2023 are projected to decrease from FY 2022 results,
driven by lower projected abandoned property, license, fee and reimbursement receipts and
conservative estimation of non-general fund revenues partially offset by the projected increase of
bond proceeds receipts that are expected to grow, primarily due to the increase in bond-eligible
capital spending in FY 2023.

All Funds miscellaneous receipts are projected to increase in FY 2024, mainly reflecting growth in
bond proceeds driven by higher bond-eligible capital spending and the timing of bond
reimbursements. In later years of the Financial Plan period, receipts remain relatively flat.

Consistent with past practice, the aggregate receipts projections (i.e., the sum of all projected
receipts by individual agencies) in State Special Revenue Funds are centrally adjusted downward
to reflect aggregate trends and patterns observed between estimated and actual results over time.

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Federal Receipts

FEDERAL RECEIPTS
(millions of dollars)

FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027

Actuals Projected Change Projected Change Projected Change Projected Change Projected Change

ALL FUNDS 95,307 89,720 ‐5.9% 82,866 ‐7.6% 78,777 ‐4.9% 78,673 ‐0.1% 80,428 2.2%
General Fund 4,500 2,350 ‐47.8% 2,250 ‐4.3% 3,645 62.0% 0 ‐100.0% 0 0.0%
Special Revenue Funds 88,673 84,308 ‐4.9% 77,148 ‐8.5% 71,481 ‐7.3% 74,981 4.9% 76,897 2.6%
Capital Projects Funds 2,066 2,992 44.8% 3,401 13.7% 3,589 5.5% 3,634 1.3% 3,478 ‐4.3%
Debt Service Funds 68 70 2.9% 67 ‐4.3% 62 ‐7.5% 58 ‐6.5% 53 ‐8.6%

Aid from the Federal government helps to pay for a variety of programs including Medicaid, public
assistance, mental hygiene, School Aid, public health, transportation, and other activities. Annual
changes to Federal receipts generally correspond to changes in Federally 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 receipts, actual results often
differ from projections.

The decline in All Funds Federal receipts projections from FY 2022 primarily reflect the one-time
receipt of Federal aid pursuant to the ARP including $12.75 billion in general aid, emergency rental
assistance and a reduction in eFMAP partially offset by FEMA reimbursement of eligible pandemic
expenses and other pandemic assistance including categorical aid for schools, universities,
childcare, housing, infrastructure, and other purposes which are expected to be received over the
multi-year period. 

Under the Biden administration and the current Congress, many of the policies that drive Federal
aid may be subject to change. At this time, it is not possible to assess the potential fiscal impact of
future policies that may be proposed and adopted. If Federal funding to the State were reduced,
this could have a materially adverse impact on the Financial Plan.
 
 
 

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Disbursements

The multi-year disbursements projections consider various factors, including statutorily indexed
rates, 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 also account for the timing of
payments, since not all the amounts appropriated are disbursed in the same fiscal year. Consistent
with past practice, the aggregate receipts and spending projections (i.e., the sum of all projected
receipts and spending by individual agencies) in State Special Revenue Funds are centrally
adjusted downward to reflect aggregate spending trends and patterns observed between
estimated and actual results over time.

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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 not-for-profit organizations who provide services to individuals. School Aid and health care
spending account for the majority of State Operating Funds local assistance spending. Local
assistance spending represents approximately two-thirds of total State Operating Funds spending.

Certain factors considered when preparing spending projections for the State’s major local
assistance programs and activities are summarized below. The impact of COVID-19 on
unemployment and family income triggered an increase to the public assistance caseload,
particularly in New York City.

FORECAST FOR SELECTED PROGRAM MEASURES AFFECTING OPERATING ACTIVITIES
(millions of dollars)
FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027
1
Actuals Projected Projected Projected Projected Projected
2
HEALTH CARE
 Medicaid ‐  Individuals Covered 7,575,210 7,759,249 6,476,875 6,334,447 6,371,989 6,410,619
 Essential Plan ‐ Individuals Covered 970,939 1,090,178 968,875 993,563 1,018,992 1,239,404
 Child Health Plus ‐ Individuals Covered 387,139 405,265 457,936 462,549 471,799 498,469

2
State Takeover of County/NYC Costs $4,818 $5,179 $5,551 $5,933 $6,327 $6,732
CY 2005 Local Medicaid Cap $3,353 $3,531 $3,721 $3,919 $4,132 $4,354
FY 2013 Local Takeover Costs $1,465 $1,648 $1,830 $2,014 $2,195 $2,378

EDUCATION 
3
School Aid (School Year‐Basis Funding) $29,266 $31,372 $34,707 $36,048 $37,498 $39,014

HIGHER EDUCATION
  Public Higher Education Enrollment (FTEs)   484,830   484,830 TBD TBD TBD TBD
  Tuition Assistance Program (Recipients)   200,096   250,000 TBD TBD TBD TBD

PUBLIC ASSISTANCE 
  Family Assistance Program (Families) 163,146 162,124 162,593 163,206 163,818 164,217
  Safety Net Program (Families) 107,981 107,777 108,301 108,733 108,990 109,060
  Safety Net Program (Singles) 198,797 202,539 208,758 217,097 226,798 235,876

MENTAL HYGIENE
  OMH Community Beds 47,340 50,805 52,137 52,390 52,438 52,688
  OPWDD Community Beds 42,023 42,267 42,401 42,535 42,670 42,806
  OASAS Community Beds 13,372 13,764 13,804 13,854 13,954 14,004
  Total 102,735 106,836 108,342 108,779 109,062 109,498

1
Reflects preliminary unaudited actuals.
2 Reflects the total State cost of taking over the local share of Medicaid growth, which was initially capped at approximately 3 
percent annually, then fully transferred to the State as of calendar year 2015.  A portion of the State takeover costs are 
funded from Master Settlement Agreement resources.
3 Does not reflect a significant amount of Federal funding for school districts to be distributed over multiple years, such as 
$103.4 million of FY 2022 Federal prekindergarten expansion grants that appear on the School Aid run.

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Education

School Aid
School Aid supports elementary and secondary education for New York pupils enrolled in the
State's 673 major school districts. State aid is provided to districts based on statutory aid formulas
and through reimbursement of categorical expenses, such as prekindergarten programs,
education of homeless children, and bilingual education. State funding for schools assists districts
in meeting locally defined needs, such as the construction of school facilities and the education of
students with disabilities.

School Year (July 1 — June 30)

The Financial Plan includes $31.4 billion for School Aid in SY 2023, exclusive of FY 2022 Federal
prekindergarten expansion grants, representing an annual increase of approximately
$2.1 billion (7.2 percent). This annual increase includes a $1.5 billion (7.7 percent) increase in
Foundation Aid. The growth in Foundation Aid reflects the second year of the three-year phase-in
of the current formula and a minimum 3 percent annual increase to fully funded districts that would
otherwise not receive a Foundation Aid increase under current law. In addition to the Foundation
Aid increase, School Aid growth includes a $457 million increase in expense-based reimbursement
programs such as Transportation and Boards of Cooperative Education Services (BOCES) Aid and
a $125 million increase in State-funded full-day four-year-old prekindergarten programming for
four-year-old children, comprised of a $100 million formula-based allocation and a $25 million grant
to be competitively awarded.

In both SY 2023 and SY 2024, growth in School Aid largely reflects the final two years of the three-
year phase-in of full funding of the current Foundation Aid formula, increased support for statewide
full-day prekindergarten and assumed growth in expense-based aids. For SY 2025 through
SY 2027, projections of growth in School Aid reflect the projected ten-year average growth in State
personal income (PIGI).

1
SCHOOL AID ‐ SCHOOL YEAR BASIS (JULY 1 ‐ JUNE 30)
(millions of dollars)
SY 2022 SY 2023 Change SY 2024 Change SY 2025 Change SY 2026 Change SY 2027 Change
     Total  29,266 31,372 2,106 34,707 3,335 36,048 1,341 37,498 1,450 39,014 1,516
7.2% 10.6% 3.9% 4.0% 4.0%
1 Does not reflect a significant amount of Federal funding for school districts to be distributed over multiple years, such as $103.4 million of FY 2022 Federal 
prekindergarten expansion grants that appear on the School Aid run.

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In addition to State School Aid, public schools received $13.0 billion of Federal ESSER and GEER
funds allocated by CRRSA and ARP. This funding, available for use over multiple years, will continue
to help schools safely operate with in-person instruction, address learning loss, and respond to
students' academic, social, and emotional needs resulting from the disruptions of the COVID-19
pandemic. Most of these funds ($12.2 billion) are allocated to school districts and charter schools,
largely in proportion to their Federal Title I award, and allow for broad local discretion over the
funds' use. A total of $629 million of these funds are allocated to school districts as targeted grants
to address learning loss from the shutdown of in-person learning through activities such as summer
enrichment and comprehensive after-school programs. The remaining $210 million is allocated for
the expansion of full-day prekindergarten programs for four-year-old children; prekindergarten
grants the State will gradually take over and fully fund beginning in SY 2025.

State Fiscal Year

 
The State finances School Aid from the General Fund, commercial gaming receipts, cannabis sales,
Mobile Sports Wagering receipts, and Lottery Fund receipts, including revenues from Video Lottery
Terminal (VLTs). Commercial gaming, Lottery, Mobile Sports Wagering and cannabis receipts are
accounted for and disbursed from dedicated accounts. The amount of School Aid spending
financed by Mobile Sports Wagering receipts is expected to increase significantly in FY 2023 due
to higher than anticipated revenue collections in FY 2022 and the continued maturation of the
mobile sports wagering market. Additionally, the amount of School Aid spending financed by VLT
Lottery Aid is expected to increase in FY 2023 as the VLT market returns to pre-pandemic levels.

Because the State fiscal year begins on April 1 and the school year begins on July 1, the State
typically pays approximately 70 percent of the annual school year commitment during the initial
State fiscal year and the remaining 30 percent in the first three months of the following State fiscal
year. The table below summarizes the projected sources of School Aid spending on a State fiscal
year basis.

1 ,2
SCHOOL AID ‐ STATE FISCAL YEAR BASIS
(millions of dollars)

FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027

Actuals Projected Change Projected Change Projected Change Projected Change Projected Change

TOTAL STATE OPERATING FUNDS 28,275 30,436 7.6% 33,674 10.6% 35,544 5.6% 36,934 3.9% 38,432 4.1%
General Fund Local Assistance  24,695 25,650 3.9% 28,972 13.0% 31,047 7.2% 32,404 4.4% 33,831 4.4%
Medicaid 89 140 57.3% 140 0.0% 140 0.0% 140 0.0% 140 0.0%
Lottery Aid 2,505 2,653 5.9% 2,566 ‐3.3% 2,566 0.0% 2,566 0.0% 2,566 0.0%
VLT Lottery Aid 755 1,237 63.8% 991 ‐19.9% 989 ‐0.2% 989 0.0% 989 0.0%
Commercial Gaming 133 141 6.0% 131 ‐7.1% 133 1.5% 133 0.0% 166 24.8%
Mobile Sports 98 615 527.6% 865 40.7% 648 ‐25.1% 655 1.1% 659 0.6%
Cannabis Revenue 0 0 0.0% 9 0.0% 21 133.3% 47 123.8% 81 72.3%
1 Does not reflect a significant amount of Federal funding for school districts to be distributed over multiple years.
2
Spending from dedicated revenue sources is capped by appropriation authority as determined at the Enacted Budget and does not necessarily 
equate to annual revenue collections and/or projections.  Gaming details can be found in the Accompanying Notes section (Note 11).

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Other Education Funding

The State provides funding and support for various other education-related programs. These
include special education services; programs administered by the Office of Prekindergarten
through Grade 12 Education; cultural education; higher and professional education programs; and
adult career and continuing education services.
OTHER EDUCATION FUNDING
(millions of dollars)

FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027

Actuals Projected Change Projected Change Projected Change Projected Change Projected Change

TOTAL STATE OPERATING FUNDS 2,186 2,537 16.1% 2,637 3.9% 2,801 6.2% 2,923 4.4% 3,047 4.2%
Special Education 1,227 1,426 16.2% 1,537 7.8% 1,632 6.2% 1,709 4.7% 1,785 4.4%
All Other Education 959 1,111 15.8% 1,100 ‐1.0% 1,169 6.3% 1,214 3.8% 1,262 4.0%

The State helps fund special education services for approximately 500,000 students with
disabilities, from ages 3 to 21. Major programs under the Office of Prekindergarten through Grade
12 address specialized student needs or reimburse school districts for education-related services,
including the school breakfast and lunch programs, after-school programs, and other educational
grant programs. Cultural education includes aid for operating expenses of the major cultural
institutions, State Archives, State Library, and State Museum, as well as support for the Office of
Educational Television and Public Broadcasting. Higher and professional education programs
monitor the quality and availability of post-secondary education programs, and license and
regulate over 50 professions. Adult career and continuing education services focus on the
education and employment needs of the State’s adult citizens, ensuring that such individuals have
access to a one-stop source for all their employment needs, and are made aware of the full range
of services available in other agencies.

Special Education costs are expected to increase from FY 2022 levels due to the approval of a
4 percent COLA to provider tuition rates for SY 2022 and an 11 percent increase for SY 2023, as
well as enrollment returning to pre-pandemic levels. These increased tuition costs will be paid in
the first instance by school districts and counties and partially reimbursed by the State starting in
the following year. Outyear spending increases are attributable to projected enrollment and cost
growth.

The projected spending increase for All Other Education Programs in FY 2023 is largely
attributable to increased costs to reimburse school districts for charter school supplemental tuition
and increased funding for public libraries, public broadcasting, independent living centers,
opportunity programs, and one-time aid and grant programs. The projected spending decrease in
FY 2024 is due to the discontinuation of certain one-time aid and grant programs. The projected
spending increase in FY 2025 is primarily due to anticipated increases in reimbursement to
nonpublic schools for science, technology, engineering, and math (STEM) instruction, charter
school supplemental tuition payments paid as reimbursement to school districts, payments to New
York City for charter school facilities aid, and the restoration of funding for payment of school
districts' prior year aid claims in FY 2025.

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School Tax Relief Program
The STAR program provides school tax relief to taxpayers by exempting the first $30,000 of every
eligible homeowner’s property value from the local school tax levy. Senior citizens with incomes
below $92,000 will receive a $74,900 exemption in FY 2023.

Spending on STAR property tax exemptions reflects reimbursements made to school districts to
offset the reduction in the amount of property tax revenue collected from homeowners. Since
FY 2017, the STAR exemption program has been gradually transitioned from a spending program
to an advance refundable PIT credit program. As a result, first-time homebuyers and homeowners
who move receive a refundable PIT credit instead of a property tax exemption. This transition did
not change the value of the STAR benefit received by homeowners. Since FY 2020, homeowners
who receive a property tax exemption will not see an increase in their STAR benefit (details below).

The STAR program also includes a credit for income-eligible resident New York City taxpayers. The
New York City PIT rate reduction was converted into a State PIT tax credit starting with tax year
2017. As of FY 2019, New York City STAR payments are no longer a component of State Operating
Funds spending. This change has no impact on the value of the STAR benefit received by
taxpayers.

SCHOOL TAX RELIEF (STAR)
(millions of dollars)

FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027

Actuals Projected Change Projected Change Projected Change Projected Change Projected Change

TOTAL STAR  PROGRAM 1,904 1,831 ‐3.8% 1,723 ‐5.9% 1,616 ‐6.2% 1,568 ‐3.0% 1,541 ‐1.7%
Gross Program Costs 3,306 3,425 3.6% 3,491 1.9% 3,567 2.2% 3,709 4.0% 3,862 4.1%
Personal Income Tax Credit (1,402) (1,594) ‐13.7% (1,768) ‐10.9% (1,951) ‐10.4% (2,141) ‐9.7% (2,321) ‐8.4%

Basic Exemption 1,086 1,020 ‐6.1% 962 ‐5.7% 878 ‐8.7% 849 ‐3.3% 834 ‐1.8%
Gross Program Costs 1,632 1,706 4.5% 1,768 3.6% 1,827 3.3% 1,936 6.0% 2,055 6.1%
Personal Income Tax Credit (546) (686) ‐25.6% (806) ‐17.5% (949) ‐17.7% (1,087) ‐14.5% (1,221) ‐12.3%

Enhanced (Senior) Exemption 818 811 ‐0.9% 761 ‐6.2% 738 ‐3.0% 719 ‐2.6% 707 ‐1.7%
Gross Program Costs 933 947 1.5% 934 ‐1.4% 923 ‐1.2% 926 0.3% 937 1.2%
Personal Income Tax Credit (115) (136) ‐18.3% (173) ‐27.2% (185) ‐6.9% (207) ‐11.9% (230) ‐11.1%

New York City PIT 0 0 0.0% 0 0.0% 0 0.0% 0 0.0% 0 0.0%

Gross Program Costs 741 772 4.2% 789 2.2% 817 3.5% 847 3.7% 870 2.7%
Personal Income Tax Credit (741) (772) ‐4.2% (789) ‐2.2% (817) ‐3.5% (847) ‐3.7% (870) ‐2.7%

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Starting in FY 2020, all homeowners with incomes above $250,000 were transitioned from the
basic exemption benefit program to the advance credit program. Additionally, the zero percent
growth cap on the STAR exemption benefit that was included in the FY 2020 Enacted Budget
remains in effect. The decline in reported disbursements on STAR exemptions in FYs 2023 through
2025 can be attributed to these actions. By moving taxpayers to the credit program, the State can
more efficiently administer the program while strengthening its ability to prevent abuse. The move
from the basic exemption to the credit program does not reduce the value of the benefit received
by homeowners.

As of the FY 2023 Enacted Budget, DTF is permitted to send STAR benefits directly to STAR
Exemption beneficiaries under the program’s “Good Cause” provisions when such applications are
approved. This change, as well as other minor administrative changes included in the Financial
Plan, has no impact on STAR program costs.

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Higher Education

Local assistance spending for higher education includes funding for CUNY, SUNY, and the Higher
Education Services Corporation (HESC).

HIGHER EDUCATION
(millions of dollars)

FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027

Actuals Projected Change Projected Change Projected Change Projected Change Projected Change
TOTAL STATE OPERATING FUNDS 2,725 3,063 12.4% 3,231 5.5% 3,352 3.7% 3,409 1.7% 3,423 0.4%

City University 1,660 1,853 11.6% 1,903 2.7% 1,932 1.5% 1,969 1.9% 1,978 0.5%
Senior Colleges 1,419 1,612 13.6% 1,662 3.1% 1,691 1.7% 1,728 2.2% 1,737 0.5%
Community College 241 241 0.0% 241 0.0% 241 0.0% 241 0.0% 241 0.0%

Higher Education Services 613 752 22.7% 879 16.9% 971 10.5% 991 2.1% 996 0.5%
Tuition Assistance Program 543 663 22.1% 774 16.7% 870 12.4% 894 2.8% 899 0.6%
Scholarships/Awards 62 77 24.2% 93 20.8% 89 ‐4.3% 85 ‐4.5% 85 0.0%
Aid for Part‐Time Study 8 12 50.0% 12 0.0% 12 0.0% 12 0.0% 12 0.0%

State University 452 458 1.3% 449 ‐2.0% 449 0.0% 449 0.0% 449 0.0%
Community College 448 451 0.7% 445 ‐1.3% 445 0.0% 445 0.0% 445 0.0%
Other/Cornell 4 7 75.0% 4 ‐42.9% 4 0.0% 4 0.0% 4 0.0%

SUNY and CUNY operate 47 four-year colleges and graduate schools with a total enrollment of
nearly 390,000 full- and part-time students. SUNY and CUNY also operate 37 community colleges,
serving approximately 260,000 students. State funds support a significant portion of SUNY and
CUNY operations. In addition to the spending reflected in the above table, the State provides
annual subsidies of approximately $1.2 billion for SUNY campus operations through a General Fund
transfer and $2 billion to fully support fringe benefit costs of SUNY employees at State-operated
campuses. The State is also projected to pay $1.2 billion in FY 2023 for debt service on bond
financed capital projects at SUNY and CUNY. In FY 2023, an estimated $320 million in student
financial aid support will be transferred from HESC to SUNY. This is the result of an accounting
change first implemented in FY 2020 to reflect certain financial aid payments from HESC to SUNY
as transfers instead of disbursements.

HESC is New York State’s student financial aid agency. HESC oversees State-funded financial aid
programs, including the Excelsior Scholarship, TAP, and 26 other scholarship and loan forgiveness
programs. Together, these programs provide financial aid to approximately 300,000 students.
HESC also partners with OSC in administering the College Choice Tuition Savings program.

Higher education local assistance spending is projected to increase by $338 million, or

12.4 percent, from FY 2022 to FY 2023. This spending increase largely reflects an increase in
General Fund operating support to CUNY Senior Colleges to fully fund tuition credits provided to
TAP recipients, funding to hire additional full-time faculty, additional funding for strategic
investments and fringe benefit costs at CUNY, a 12 percent increase in support for higher education
opportunity programs and training centers, and an expansion of TAP for part-time students who
are enrolled in degree programs and students enrolled part-time in high-demand workforce
credential programs at community colleges.

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Health Care
 
DOH works with local health departments and social services departments, including New York
City, to coordinate and administer statewide health insurance programs and activities, including
operating the Medicaid program that provides health care coverage to 7.3 million8 low-income
individuals and long-term care services for the elderly and disabled. Most government-financed
health care programs are included under DOH, however, several programs are also supported
through multi-agency efforts. In addition to Medicaid and statewide public health programs, local
assistance spending for health care includes a variety of mental hygiene programs.

DOH also engages in Federally supported initiatives, including Medicaid redesign, public health,
and COVID-19 pandemic response efforts. For more information on the MRT Medicaid Waiver and
Federal COVID-19 response efforts please see “Other Matters Affecting the Financial Plan” herein.

Medicaid

Medicaid is a means-tested program that finances health care services for low-income individuals
and long-term care services for the elderly and disabled, primarily through monthly premium
payments to managed care plans that enroll Medicaid eligible individuals and direct payments to
health care providers for services rendered to Medicaid enrollees. Medicaid services include
inpatient hospital care, outpatient hospital services, clinics, nursing homes, managed care,
prescription drugs, home care and services provided in a variety of community-based settings
(including personal care, mental health, substance abuse treatment, developmental disabilities
services, school-based services, and foster care services). The Medicaid program is financed by
the Federal government, the State, and counties, including New York City. DOB estimates that
spending from all sources, including spending by local governments that is not part of the State's
All Funds activity, will total $99 billion in FY 2023. The following table shows the estimated
disbursements by level of government.

1
FY 2023 PROJECTED MEDICAID SPENDING 
(millions of dollars)

Spending Share

Federal  59,028 59.8%

State  31,903 32.3%
Local 7,738 7.9%
Total 98,669 100.0%

1 Includes operational costs and the Essential Plan 
but excludes MSA payments deposited in the 
Medicaid Escrow Fund.  

 
8 As of December 2021.

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The State share of DOH Medicaid spending is financed by a combination of the General Fund,
HCRA resources, indigent care support, provider assessment revenue, and tobacco settlement
proceeds. The General Fund is expected to finance 76 percent of State-share Medicaid costs in
FY 2023. In any year, Medicaid costs financed by the General Fund may be affected by several
factors, including the Medicaid Global Cap, a statutory annual growth cap that applies to a subset
of State-share Medicaid spending, financial resources available in HCRA, and, to a lesser extent,
other special revenue funds, and temporary changes to the Federal share of Medicaid
(e.g., enhanced FMAP). The following tables summarize the expected financing shares over the
multi-year plan.

1
STATE‐SHARE  MEDICAID FINANCING SOURCES 
(millions of dollars)

FY 2023 FY 2024 FY 2025 FY 2026 FY 2027

Projected Projected Projected Projected Projected

General Fund 19,302 21,449 23,839 25,611 27,392

HCRA 4,555 4,251 4,211 4,035 4,010
All Other 1,718 1,617 1,646 1,676 1,676
Total 25,575 27,317 29,696 31,322 33,078

1 Includes operational costs and the Essential Plan.

1
STATE‐SHARE MEDICAID FINANCING SOURCES 
(percent)

FY 2023 FY 2024 FY 2025 FY 2026 FY 2027

Projected Projected Projected Projected Projected

General Fund 75.5% 78.5% 80.3% 81.8% 82.8%

HCRA 17.8% 15.6% 14.2% 12.9% 12.1%
All Other 6.7% 5.9% 5.5% 5.4% 5.1%
Total 100.0% 100.0% 100.0% 100.0% 100.0%

1 Includes operational costs and the Essential Plan.

See "Factors Affecting Medicaid" and "HCRA Financial Plan" below for more information.

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Medicaid eligibility and enrollment fluctuates with economic cycles. Enrollment is projected to
increase by nearly 1.6 million from the start of the pandemic before beginning to decline. This
enrollment increase has been driven by the steep rise in unemployment triggered by the COVID-
19 pandemic, as well as Federal limitations on Medicaid disenrollment activities during the public
health emergency period. The Financial Plan forecast assumes that enrollment levels will peak at
over 7.7 million in FY 2023 and return to near pre-pandemic levels in the later part of FY 2025. As
the economy recovers and unemployment trends towards pre-pandemic levels, costs associated
with individuals temporarily enrolled, but entitled to 12 months of continuous coverage, are
anticipated to persist into FY 2023 and decline in FY 2024.

Despite the projected return to pre-pandemic enrollment, total Medicaid costs are expected to
grow annually due to an increase in populations that typically drive higher service utilization and
costs. Other factors that continue to place upward pressure on State-share Medicaid costs include
but are not limited to provider reimbursement to cover minimum wage increases; the phase-out of
enhanced Federal funding; increased costs and enrollment growth in managed long-term care;
and payments to financially distressed hospitals.

The following table summarizes State-share Medicaid spending by agency.

TOTAL STATE‐SHARE MEDICAID DISBURSEMENTS
(millions of dollars)

FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027

Actuals Projected Projected Projected Projected Projected

Department of Health Medicaid 22,290 25,575 27,317 29,696 31,322 33,078

Local Assistance 24,958 28,654 27,186 29,301 30,917 32,673
State Operations 316 375 398 395 405 405
1
eFMAP (2,984) (3,454) (267) 0 0 0

Other State Agency Medicaid Spending 5,403 5,966 7,128 5,951 5,968 6,145

2
Mental Hygiene 5,234 5,744 6,906 5,729 5,746 5,923
Foster Care 52 74 74 74 74 74
Education 89 140 140 140 140 140
3
Corrections 28 8 8 8 8 8

Total State‐Share Medicaid (All Agencies) 27,693 31,541 34,445 35,647 37,290 39,223

Annual $ Change 3,848 2,904 1,202 1,643 1,933
Annual % Change 13.9% 9.2% 3.5% 4.6% 5.2%

1 Includes a portion of the benefit of the 6.2 percent enhanced Federal share (eFMAP). 
2 Excludes a portion of spending reported under the DOH Medicaid Global Cap that has no impact on mental hygiene service delivery or operations.
3 Increased DOCCS Medicaid spending in FY 2022 reflects timing of reimbursements from retroactive reconciliations. 

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Factors Affecting Medicaid Funding
Global Cap
 
The Medicaid Global Cap is a statutory spending cap that applies to a subset of State-share funded
Medicaid spending. It is intended to limit the growth of Medicaid costs financed by the General
Fund. From FY 2013, when the Global Cap was put in place, through FY 2022, the subset of
Medicaid spending to which it applied was limited to no greater than the ten-year average of
medical price inflation. The FY 2023 Enacted Budget implemented a new Global Cap index based
on the five-year rolling average of CMS annual projections of health care spending. The CMS
projections account for enrollment, including specific populations, such as the aging and disabled
populations. The new index accounts for enrollment and population changes, which are significant
drivers of costs, and supports additional Medicaid spending growth of $366 million in FY 2023,
growing to $3.1 billion in FY 2027. The total Global Cap spending growth in FY 2023 is estimated
at $966 million using the new index ($366 million above the existing cap).

The Global Cap applies to an estimated 80 percent of State-share DOH Medicaid spending.
Medicaid spending not subject to the Global Cap includes certain Medicaid spending in other
agencies, administrative costs, such as the takeover of local administrative responsibilities, costs
related to a portion of the takeover of local government expenses, and costs related to State-
mandated increases in the minimum wage and other wage enhancements.

TOTAL DOH MEDICAID SPENDING 
(millions of dollars)

FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027

Actuals Projected Projected Projected Projected Projected

1
Medicaid Global Cap 20,572 21,538 22,649 23,875 25,238 26,724
Annual $ Change  580 966 1,111 1,226 1,363 1,486
Annual % Change  2.9% 4.7% 5.2% 5.4% 5.7% 5.9%

Other Medicaid Not Subject to Global Cap 1,718 4,037 4,668 5,821 6,084 6,354

Minimum Wage 1,961 2,223 2,408 2,408 2,408 2,408
Home Care Wages 0 0 262 1,233 1,315 1,402
2
Local Takeover Cost 1,465 1,648 1,830 2,013 2,195 2,378
3
MSA Payments (Share of Local Growth) 0 (362) (362) (362) (362) (362)
4
All Other (1,708) 528 530 529 528 528

Total DOH Medicaid  22,290 25,575 27,317 29,696 31,322 33,078

Annual $ Change  2,298 3,285 1,742 2,379 1,626 1,756
Annual % Change  2.9% 14.7% 6.8% 8.7% 5.5% 5.6%

1 In FY 2022, Global Cap spending was limited to the ten‐year rolling average of the medical component of the Consumer Price 
Index for all urban consumers (CPI). Effective FY 2023, growth is indexed to the 5‐year rolling average of Medicaid spending 
projections within the National Health Expenditure Accounts produced by Office of the Actuary in the Centers for Medicare & 
Medicaid Services.
2 Reflects a portion of the State's costs related to paying the full share of Medicaid program growth on behalf of local 
governments that is outside of the Global Cap.
3 MSA payments are deposited directly to a Medicaid Escrow Fund to cover a portion of the State's share of local Medicaid 
growth.
4 All Other includes a portion of the benefit of the 6.2 percent enhanced Federal share (eFMAP).

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Medicaid spending under the Global Cap is projected to adhere to statutorily allowable levels
through FY 2027. Forecasted Medicaid spending includes the recurring value of MRT II savings
initiatives and the Managed Care payment restructuring totaling $1.7 billion initially executed at the
end of FY 2019 in response to a structural imbalance at the time.

At the close of FY 2019, DOH deferred, for three business days into FY 2020, the final cycle
payment to Medicaid Managed Care Organizations, as well as other payments, to avoid exceeding
the statutorily indexed rate for FY 2019. The deferral had a State-share value of $1.7 billion and was
paid from available funds in the General Fund in April 2019, consistent with contractual obligations
and with no impact on provider services.

Following the deferral, DOB recognized that a structural imbalance existed within the Global Cap
and the State formed the MRT II as part of the FY 2021 Enacted Budget with the objective of
restoring financial sustainability to the Medicaid program. The FY 2021 Enacted Budget included
$2.2 billion in MRT II savings initiatives to address the Medicaid imbalance, including identifying
efficiencies in the Managed Care and Managed Long-Term Care programs, as well as
administrative reforms.

To date, over two-thirds of the $2.2 billion in savings actions have been implemented, with the
remaining savings actions pending due to ongoing litigation, and Federal government approval of
Federal MOE requirements associated with the FFCRA, COVID-19 and ARP HCBS eFMAP
provisions. The Financial Plan assumes the remaining MRT II savings will be implemented in
FY 2023, aside from those actions limited to the maintenance of effort requirements associated
with the recent Federal public health emergency extension, which extends the eFMAP benefit
through March 2023, and will be implemented through FY 2025.

Temporary eFMAP

In March 2020, the Federal government signed into law the FFCRA which included a 6.2 percent
base increase to the FMAP rate for each calendar quarter occurring during the public health
emergency, with exemptions placed on spending already eligible for enhanced Federal support,
including portions of the Affordable Care Act (ACA) expansion. The Federal government has
continuously extended the PHE declaration with the current authorization running through January
11, 2023, which in turn extends eFMAP through the first quarter of calendar year 2023 (March
2023). State share savings from eFMAP has and will be used to offset increased costs associated
with persistently elevated COVID enrollment and lost MRT II savings considering MOE guidelines
restricting program restructuring efforts.

 
   

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Minimum Wage and Home Care Wages

Medicaid spending includes the cost of increases in the minimum wage for employees in the health
care sector. These costs are not subject to the Global Cap.

The State costs of minimum wage increases in the health care sector are projected to grow by
$262 million to roughly $2.2 billion in FY 2023. Home health care workers in New York City and
certain counties receive supplemental benefits in addition to their base wage. These benefits
include paid leave, differential wages, premiums for certain shifts, education, and fringe benefits.
The required supplemental benefits typically can be satisfied by increasing the base cash wage for
home health care workers by a corresponding amount. As a result, wages for home health care
workers in these regions exceed minimum wage levels by $4.09 for New York City and $3.22 for
Westchester, Nassau, and Suffolk counties. However, State statute exempts the supplemental
wages portion of total compensation from the minimum wage calculation to ensure home health
care workers in these counties receive incremental growth in wage compensation commensurate
with the new minimum wage schedule.

The FY 2023 Enacted Budget authorized a $3 minimum wage increase for 494,200 home health
and personal care workers across New York State. The wage increase, which will be phased in
with a $2 increase on October 1, 2022, and an additional $1 increase on October 1, 2023, is
expected to cost $363 million in FY 2023 annualizing to $1.4 billion in FY 2027. Pending CMS
approval, the increases are anticipated to be fully funded by HCBS eFMAP in FY 2023 and partially
funded in FY 2024.

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Local Medicaid Cap
 
The local Medicaid Cap was designed to relieve pressure on county property taxes and the New
York City budget by capping local costs and having the State absorb all local program growth
above a fixed statutory inflation rate. Beginning in January 2006, counties’ Medicaid cost
contributions were capped based on 2005 expenditures that were indexed at a growth rate of
3.5 percent in 2006, 3.25 percent in 2007, and 3 percent per year thereafter. In FY 2013, the State
committed to phasing out over a three-year period all growth in the local share of Medicaid costs.

The State takeover, which capped local districts’ Medicaid costs at calendar year 2015 levels is
projected to save local districts a total of $5.2 billion in FY 2023 -- roughly $2.5 billion for counties
outside New York City and $2.6 billion for New York City. The following table provides the multi-
year savings to local districts.

LOCAL GOVERNMENT SAVINGS
STATE TAKEOVER OF LOCAL MEDICAID COSTS (2005 CAP AND GROWTH TAKEOVER)
FY 2022 to FY 2027

Region FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027

Rest of State 2,396,445 2,531,355 2,670,179 2,813,028 2,960,019 3,111,274

New York City 2,421,745 2,647,938 2,880,691 3,120,194 3,366,642 3,620,237

Statewide 4,818,190 5,179,293 5,550,870 5,933,222 6,326,661 6,731,511

Master Settlement Agreement (MSA)

DOB expects to receive annual payments from tobacco manufacturers under the MSA totaling
roughly $362 million annually. State law directs these payments be used to help defray costs of
the State’s takeover of Medicaid costs for counties and New York City. Consistent with State law,
the MSA payments are deposited directly to the Medicaid Payment Escrow Fund to offset the non-
Federal share of annual Medicaid growth, formerly borne by local governments, which the State
now pays on behalf of local governments. The deposit mechanism has no impact on overall
Medicaid spending funded with State resources but reduces reported State-supported Medicaid
spending accounted for in State Operating Funds.

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Health Care Transformation Fund (HCTF)

The HCTF was created in 2018 to account for receipts associated with health care asset sales and
conversions. Resources in the HCTF are transferred to any other fund of the State, as directed by
the Director of the Budget, to support health care delivery, including for capital investment, debt
retirement or restructuring, housing and other social determinants of health, or transitional
operating support to health care providers. The HCTF may be used as a repository for future
proceeds related to asset sales and conversions, subject to regulatory approvals.

The table below summarizes the actual and projected receipts from several health care provider
conversions and acquisitions and the support for health care transformation activities, including
subsidies for housing rental assistance, State-only health care payments, capital projects spending
to enhance health care information technology, and support for home care delivery.

The Financial Plan reflects the use of $1 billion of additional resources to support multi-year
investments in home care delivery and sustainability efforts through wage increases.

HEALTH CARE TRANSFORMATION FUND
PURSUANT TO PART FFF OF CHAPTER 59 OF THE LAWS OF 2018
(millions of dollars)

FY 2022  FY 2023  FY 2024  FY 2025  FY 2026  FY 2027 

Actuals Projected  Projected  Projected  Projected  Projected 

Opening Balance 255 147 559 750 500 250

Receipts 242 575 500 0 0 0

General Fund Transfer 0 500 500 0 0 0
Fidelis Payment 50 0 0 0 0 0
Centene Payment 68 68 0 0 0 0
CVS Payment 13 0 0 0 0 0
Cigna Payment 0 7 0 0 0 0
Affinity Payment  110 0 0 0 0 0
STIP Interest  1 0 0 0 0 0

Planned Uses 350 163 309 250 250 250

Home Care Wages  0 0 250 250 250 250
Housing Rental Subsidies  184 73 59 0 0 0
State‐Only Payments 107 46 0 0 0 0
Capital Projects 59 44 0 0 0 0

Closing Balance 147 559 750 500 250 0

A summary of the individual asset sales and conversions is included in the Accompanying Notes
section of the Financial Plan.

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Essential Plan

The FY 2015 Enacted Budget authorized the State to participate in the EP, a health insurance
program which receives Federal subsidies authorized through the ACA. The EP includes health
insurance coverage for legally residing immigrants in New York not eligible for Medicaid, CHP, or
other employer-sponsored coverage. Individuals who meet the EP eligibility standards are enrolled
through the New York State of Health (NYSOH) insurance exchange, with the cost of insurance
premiums subsidized by the State and Federal governments. The Exchange – NYSOH – serves as
a centralized marketplace to shop for, compare, and enroll in a health plan. Over 1 million New
Yorkers are expected to be enrolled in the EP in FY 2023, which represents an increase in
enrollment from FY 2022 as the economy recovers and unemployment trends towards pre-
pandemic levels shifting individuals out of Medicaid and growth in enrollment due to expanded
eligibility.

 ESSENTIAL PLAN
(millions of dollars)

FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027

Actuals Projected Change Projected Change Projected Change Projected Change Projected Change

TOTAL ALL FUNDS SPENDING 5,552 5,983 7.8% 6,429 7.5% 6,779 5.4% 7,292 7.6% 7,830 7.4%

State Operating Funds 63 75 19.0% 91 21.3% 91 0.0% 100 9.9% 102 2.0%

1 0
     Local Assistance 0 0 0.0% 0 0.0% 0 0.0% 0 0.0% 0.0%
     State Operations 63 75 19.0% 91 21.3% 91 0.0% 100 9.9% 102 2.0%

Federal Operating Funds 5,489 5,908 7.6% 6,338 7.3% 6,688 5.5% 7,192 7.5% 7,728 7.5%

1  
The EP is not a Medicaid program; however, State savings associated with the EP local assistance program are realized within the Global Cap, where EP resources 
   are managed. 

On an All Funds basis, EP spending is anticipated to fluctuate over the Financial Plan period,
reflecting a mix of factors. Spending growth in FY 2023 and FY 2024 primarily reflects costs
associated with robust growth in program enrollment and the expanded eligibility up to
250 percent of the Federal poverty level. This growth is partially offset by the Federal disapproval
of the FY 2023 Enacted Budget proposals to provide 12 months of postpartum coverage for
individuals enrolled in EP and a delay in implementing Long Term Service and Support (LTSS)
coverage in EP.

Due to a high Federal reimbursement rate for the EP under current methodology, local assistance
spending for the EP is not anticipated to drive a commensurate increase in State support.

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Public Health/Aging Programs

Public Health includes many programs. CHP, the largest program in this category, provides health
insurance coverage for children of low-income families up to the age of 19. The GPHW program
reimburses local health departments for the cost of providing certain public health services. The
Elderly Pharmaceutical Insurance Coverage (EPIC) program provides prescription drug insurance
to seniors. The Early Intervention (EI) program pays for services provided to infants and toddlers
under the age of three with disabilities or developmental delays. Many public health programs,
such as the EI and GPHW programs, are run by county health departments that are reimbursed by
the State for a share of the program costs. State spending projections do not include the county
share of these programs. 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. SOFA primarily oversees community-based services (including
in-home services and nutrition assistance) provided through a network of county Area Agencies
on Aging (AAA) and local providers.

PUBLIC HEALTH AND AGING
(millions of dollars)

FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027

Actuals Projected Change Projected Change Projected Change Projected Change Projected Change

TOTAL STATE OPERATING FUNDS 1,940 2,276 17.3% 2,345 3.0% 2,366 0.9% 2,390 1.0% 2,416 1.1%

Public Health 1,803 2,104 16.7% 2,178 3.5% 2,194 0.7% 2,212 0.8% 2,233 0.9%

1
Child Health Plus 725 735 1.4% 935 27.2% 970 3.7% 988 1.9% 1,009 2.1%
General Public Health Work 166 222 33.7% 234 5.4% 215 ‐8.1% 215 0.0% 215 0.0%
EPIC 98 93 ‐5.1% 63 ‐32.3% 63 0.0% 63 0.0% 63 0.0%
Early Intervention 80 84 5.0% 81 ‐3.6% 81 0.0% 81 0.0% 81 0.0%
Unadjusted 163 181 11.0% 178 ‐1.7% 178 0.0% 178 0.0% 178 0.0%
Health Services Initiatives Offset (83) (97) ‐16.9% (97) 0.0% (97) 0.0% (97) 0.0% (97) 0.0%
2
Workforce Initiatives 0 130 0.0% 130 0.0% 130 0.0% 130 0.0% 130 0.0%
General Fund Local Assistance 0 111 0.0% 112 0.9% 112 0.0% 112 0.0% 112 0.0%
HCRA Program  0 19 0.0% 18 ‐5.3% 18 0.0% 18 0.0% 18 0.0%

HCRA Program  317 366 15.5% 344 ‐6.0% 344 0.0% 344 0.0% 344 0.0%
Nourish NY 46 58 26.1% 50 ‐13.8% 50 0.0% 50 0.0% 50 0.0%
3
All Other 371 416 12.1% 341 ‐18.0% 341 0.0% 341 0.0% 341 0.0%

Aging 137 172 25.5% 167 ‐2.9% 172 3.0% 178 3.5% 183 2.8%
 
1  Increased spending for CHP in FY 2022 and beyond is attributable to the expiration of enhanced Federal resources, including FFCRA eFMAP.
2 This item represents the Local portion of the total $140 million Workforce Initiatives supported by the General Fund and HCRA Program, an additional $10 million is supported under 
HCRA State Operations.
3 A majority of the growth in All Other for FY 2023 is due to additional investments in the Hunger Prevention and Nutrition Assistance Program (HPNAP).

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Public Health spending grows over the Financial Plan period due to expiration of enhanced Federal
resources, including FFCRA eFMAP, for the CHP program. Growth in FY 2023 reflects the timing
of FY 2022 payment processing due to COVID-19, a $140 million investment in workforce initiatives,
a $22 million investment in HPNAP, and other one-time spending programs. Increased spending
in FY 2023 will be partially offset by State savings from the utilization of Federal funding where
applicable. With the extension of the PHE through March 2023, CHP is expected to receive an
additional $40.3 million in COVID-19 eFMAP savings in FY 2023 and $12 million in FY 2024.

The Financial Plan continues SOFA support to address locally identified capacity needs for services
to maintain the elderly in their communities, support family and friends in their caregiving roles,
and reduce future Medicaid costs by intervening earlier with less intensive services. The Financial
Plan also reflects funding for an annual Human Services COLA of 5.4 percent in FY 2023.

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HCRA Financial Plan

HCRA was established in 1996 to help fund a portion of State health care activities and is currently
authorized through FY 2023. HCRA resources 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 25 percent of State share Medicaid costs, and
other programs and health care industry investments including CHP, EPIC, Physician Excess
Medical Malpractice Insurance, Indigent Care payments to hospitals serving a disproportionate
share of individuals without health insurance; Worker Recruitment and Retention; Doctors Across
New York (DANY); Nurses Across New York (NANY); and the Statewide Health Information Network
for New York (SHIN-NY)/All-Payer Claims Database (APCD).

HCRA FINANCIAL PLAN 
(millions of dollars)

FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027

Actuals Projected Change  Projected Change  Projected Change  Projected Change  Projected Change 

OPENING BALANCE 16 88 0 0 0 0

TOTAL RECEIPTS 6,508 6,611 1.6% 6,542 ‐1.0% 6,536 ‐0.1% 6,382 ‐2.4% 6,378 0.0%
Surcharges 3,993 4,110 2.9% 4,037 ‐1.8% 4,058 0.5% 4,078 0.5% 4,098 0.0%
1
Covered Lives Assessment 985 1,109 12.6% 1,150 3.7% 1,150 0.0% 1,150 0.0% 1,150 0.0%
Cigarette Tax Revenue 665 632 ‐5.0% 602 ‐4.7% 573 ‐4.8% 546 ‐4.7% 520 0.0%
Hospital Assessments 509 508 ‐0.2% 505 ‐0.6% 507 0.4% 510 0.6% 512 0.0%
Excise Tax on Vapor Products 29 27 ‐6.9% 27 0.0% 27 0.0% 27 0.0% 27 0.0%
NYC Cigarette Tax Transfer 18 21 16.7% 21 0.0% 21 0.0% 21 0.0% 21 0.0%
EPIC Receipts/ICR Audit Fees 59 54 ‐8.5% 50 ‐7.4% 50 0.0% 50 0.0% 50 0.0%
2
Distressed Provider Assistance 250 150 ‐40.0% 150 0.0% 150 0.0% 0 ‐100.0% 0 0.0%

TOTAL DISBURSEMENTS AND TRANSFERS 6,436 6,699 4.1% 6,542 ‐2.3% 6,536 ‐0.1% 6,382 ‐2.4% 6,378 0.0%
Medicaid Assistance Account 4,381 4,555 4.0% 4,251 ‐6.7% 4,211 ‐0.9% 4,035 ‐4.2% 4,010 0.0%
   Medicaid Costs 3,956 4,230 6.9% 3,926 ‐7.2% 3,886 ‐1.0% 3,860 ‐0.7% 3,835 0.0%
2
Distressed Provider Assistance 250 150 ‐40.0% 150 0.0% 150 0.0% 0 ‐100.0% 0 0.0%
   Workforce Recruitment & Retention 175 175 0.0% 175 0.0% 175 0.0% 175 0.0% 175 0.0%

Hospital Indigent Care 732 717 ‐2.0% 717 0.0% 717 0.0% 717 0.0% 717 0.0%
HCRA Program Account 326 404 23.9% 381 ‐5.7% 381 0.0% 381 0.0% 381 0.0%
Child Health Plus 737 749 1.6% 953 27.2% 989 3.8% 1,008 1.9% 1,030 0.0%
Elderly Pharmaceutical Insurance Coverage 111 104 ‐6.3% 74 ‐28.8% 74 0.0% 74 0.0% 74 0.0%
Qualified Health Plan Administration 37 42 13.5% 44 4.8% 45 2.3% 48 6.7% 48 0.0%
Roswell Park Cancer Institute 51 57 11.8% 51 ‐10.5% 51 0.0% 51 0.0% 51 0.0%
SHIN‐NY/APCD 36 40 11.1% 40 0.0% 40 0.0% 40 0.0% 40 0.0%
All Other 25 31 24.0% 31 0.0% 28 ‐9.7% 28 0.0% 27 0.0%

ANNUAL OPERATING SURPLUS/(DEFICIT) 72 (88) 0 0 0 0

CLOSING BALANCE 88 0 0 0 0 0
1 Pursuant to Chapter 820 of the laws of 2021, the Updated HCRA Financial Plan includes $40 million in additional Covered Lives Assessment for Early Intervention.  

2 HCRA Financial Plan includes time limited resources from local county contributions in support of State funded payments to distressed health care providers through the Medicaid program ($250 million in FY 
2022 and $150 million annually through FY 2025) . 

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Total HCRA receipts are anticipated to increase in FY 2023, reflecting the assumption that health
care surcharge and assessment collections will continue to trend closer to pre-pandemic levels.
The HCRA financial plan includes an additional $150 million annually through FY 2025 to support
distressed providers through Medicaid program payments. Additionally, the Governor signed
legislation for the Covered Lives Assessment and EI program, which would provide funding to early
intervention education for toddlers with disabilities. Projected declines in cigarette tax revenues
reflect expected continued declines in the consumption of cigarettes.

HCRA spending in FY 2023 is anticipated to increase in line with projected growth in receipts. The
Financial Plan reflects over $4.5 billion in continued support for Medicaid spending, including
$150 million annually through FY 2025 to increase support for distressed providers and nearly
$750 million for the CHP program. Estimated growth in CHP spending reflects the expiration of
enhanced Federal resources provided through the ACA and expected growth in enrollment and
utilization.

HCRA is expected to remain in balance over the Financial Plan period. Under the current HCRA
appropriation structure, spending reductions will occur if resources are insufficient to maintain a
balanced fund. Any such spending reductions could affect General Fund Medicaid funding or
HCRA programs. Conversely, any unanticipated balances or excess resources in HCRA are
expected to fund Medicaid costs that would have otherwise been paid from the General Fund.

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Mental Hygiene
 
The Mental Hygiene agencies consist of OPWDD, OMH, OASAS, the Developmental Disabilities
Planning Council (DDPC), and the Justice Center for the Protection of People with Special Needs
(Justice Center). These agencies provide services directly to their clients through State-operated
facilities and indirectly through community-based providers. Services are provided for adults with
mental illness, children with emotional disturbance, individuals with intellectual and developmental
disabilities and their families, people with chemical dependencies, and individuals with compulsive
gambling problems. The service costs are reimbursed by Medicaid, Medicare, third-party
insurance, and State funding.

MENTAL HYGIENE
(millions of dollars)

FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027

Actuals Projected Change Projected Change Projected Change Projected Change Projected Change

TOTAL STATE OPERATING FUNDS 4,660 5,552 19.1% 6,810 22.7% 5,709 ‐16.2% 5,749 0.7% 5,967 3.8%

People with Developmental Disabilities 2,506 2,981 19.0% 2,984 0.1% 3,152 5.6% 3,302 4.8% 3,440 4.2%
      Residential Services 1,407 1,685 19.8% 1,687 0.1% 1,779 5.5% 1,861 4.6% 1,938 4.1%
      Day Programs 614 736 19.9% 736 0.0% 777 5.6% 813 4.6% 846 4.1%
      Clinic 15 18 20.0% 18 0.0% 19 5.6% 19 0.0% 20 5.3%
      All Other Services (Net of Offsets) 470 542 15.3% 543 0.2% 577 6.3% 609 5.5% 636 4.4%

Mental Health 1,475 2,027 37.4% 2,071 2.2% 2,118 2.3% 2,170 2.5% 2,219 2.3%
      Adult Local Services 1,220 1,622 33.0% 1,697 4.6% 1,764 3.9% 1,808 2.5% 1,849 2.3%
      Children Local Services 255 331 29.8% 343 3.6% 354 3.2% 362 2.3% 370 2.2%
1
MLR/BHET Reinvestment 0 74 0.0% 31 ‐58.1% 0 ‐100.0% 0 0.0% 0 0.0%

Addiction Services and Supports 371 724 95.1% 560 ‐22.7% 569 1.6% 577 1.4% 608 5.4%
Residential  100 128 28.0% 121 ‐5.5% 125 3.3% 132 5.6% 141 6.8%
Other Treatment  182 237 30.2% 220 ‐7.2% 231 5.0% 244 5.6% 259 6.1%
Prevention  52 66 26.9% 63 ‐4.5% 67 6.3% 71 6.0% 75 5.6%
Recovery  37 47 27.0% 45 ‐4.3% 44 ‐2.2% 47 6.8% 50 6.4%
2
Opioid Settlement Fund 0 185 0.0% 58 ‐68.6% 57 ‐1.7% 36 ‐36.8% 36 0.0%
3
Opioid Stewardship Fund 0 24 0.0% 37 54.2% 45 21.6% 47 4.4% 47 0.0%
1
MLR/BHET Reinvestment 0 37 0.0% 16 ‐56.8% 0 ‐100.0% 0 0.0% 0 0.0%

Justice Center 1 1 0.0% 1 0.0% 1 0.0% 1 0.0% 1 0.0%

4
Total DOH Medicaid Global Cap Adjustments 307 (181) ‐159.0% 1,194 759.7% (131) ‐111.0% (301) ‐129.8% (301) 0.0%
OPWDD Local Share  307 216 ‐29.6% 1,240 474.1% 170 ‐86.3% 0 ‐100.0% 0 0.0%
OPWDD Spending Funded by Global Cap  0 (397) 0.0% (46) 88.4% (301) ‐554.3% (301) 0.0% (301) 0.0%
OMH Spending Funded by Global Cap 0 0 0.0% 0 0.0% 0 0.0% 0 0.0% 0 0.0%

    TOTAL MENTAL HYGIENE SPENDING 4,353 5,733 31.7% 5,616 ‐2.0% 5,840 4.0% 6,050 3.6% 6,268 3.6%

1 The Financial Plan reinvests recoveries from Managed Care companies attributable to their underspending against Medical Loss Ratio (MLR) by Health and Recovery Plans (HARPs) and 
Behavioral Health Expenditure Targets (BHET) by Mainstream MCOs. Predetermined thresholds attribute a percentage of premium spending that must be spent on care for enrollees 
with any underspending being recovered from insurers.
2 Pursuant to Section 99‐nn of the State Finance Law, the Opioid Settlement Fund will consist of funds received by the State as the result of a settlement or judgment against opioid 
manufacturers, distributors, dispensers, consultants or resellers and will be used to supplement funding for substance use disorder prevention, treatment, recovery, and harm 
reduction services or programs consistent with statewide opioid settlement agreements.  
3 The Opioid Stewardship Fund will consist of funds received by the State through collection of Opioid Stewardship taxes and will be used to supplement funding for substance use 
disorder prevention, treatment, recovery, and harm reduction services or programs.                              
4 Reflects a portion of mental hygiene spending reported under the Medicaid Global Cap that has no impact on mental hygiene service delivery or operations. Adjustments in FYs 2022 
through 2025 reflect OPWDD‐related local share expenses that will be funded outside of the DOH Global Cap through use of additional Financial Plan resources.  
 

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The Financial Plan includes continued support for individuals with developmental disabilities to
ensure appropriate access to care, including additional funding to expand independent living
opportunities, provide choice in service options, and support the return to pre-pandemic utilization
levels. Funding is included to enhance OPWDD housing subsidies and expand crisis services.

Funding is included to support OMH community services and the continued transition of individuals
to more cost-effective community settings. Service expansion includes increases for residential
programs and supported housing units throughout the State, additional peer support services, and
new targeted services, such as mobile crisis teams to directly assist homeless individuals and the
establishment of the 988 Crisis Hotline. Additionally, investments are made to restore funding for
inpatient State-operated bed capacity; increase funding for Article 28 inpatient psychiatric hospital
beds; recruit psychiatrists and psychiatric nurse practitioners; and incentivize the provision of
specialized treatments for children and families.

Increased funding for OASAS addiction service programs is expected to provide additional
residential service opportunities and resources to not-for-profit providers for addiction prevention,
treatment, and recovery programs. In FY 2023, over $300 million in additional resources from the
Opioid Stewardship Tax and litigation settlements with pharmaceutical manufacturers and
distributors will be targeted at the opioid epidemic through expanded addiction services programs.

The Financial Plan also includes a 5.4 percent human services COLA, which will provide over
$600 million in Federal and State funding to voluntary-operated programs overseen by the mental
hygiene agencies, and a targeted bonus payment up to $3,000 to eligible healthcare and direct
care workers.

The level of Mental Hygiene spending reported under the DOH Medicaid Global Cap and/or the
OPWDD related local share expenses funded with additional financial plan resources have no
impact on mental hygiene service delivery or operations and may fluctuate depending on the
availability of resources and other cost pressures within the Medicaid program.
 

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Social Services

OTDA

OTDA local assistance programs provide cash benefits and supportive services to low-income
families. The State’s three main programs are Family Assistance, Safety Net Assistance, and
Supplemental Security Income (SSI). The Family Assistance program, financed by the Federal
government, provides time-limited 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 five-year limit on Family Assistance
imposed by Federal law. The State SSI Supplementation program provides a supplement to the
Federal SSI benefit for the elderly, the visually handicapped, and disabled persons.

TEMPORARY AND DISABILITY ASSISTANCE
(millions of dollars)

FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027

Actuals Projected Change Projected Change Projected Change Projected Change Projected Change

TOTAL STATE OPERATING FUNDS 1,347 2,627 95.0% 1,750 ‐33.4% 1,825 4.3% 1,814 ‐0.6% 1,863 2.7%
SSI 566 657 16.1% 657 0.0% 667 1.5% 667 0.0% 667 0.0%
Public Assistance Benefits 573 596 4.0% 600 0.7% 617 2.8% 562 ‐8.9% 564 0.4%
Public Assistance Initiatives 11 18 63.6% 11 ‐38.9% 11 0.0% 11 0.0% 11 0.0%
Homeless Housing and Services 11 219 1890.9% 342 56.2% 390 14.0% 434 11.3% 481 10.8%
Rental Assistance 183 1,128 516.4% 135 ‐88.0% 135 0.0% 135 0.0% 135 0.0%
All Other 3 9 200.0% 5 ‐44.4% 5 0.0% 5 0.0% 5 0.0%

DOB’s caseload models project a total of 472,440 public assistance recipients in FY 2023.
Approximately 162,124 families are expected to receive benefits through the Family Assistance
program and 107,777 through the Safety Net program in FY 2023, a modest decline in both
programs from FY 2022. The caseload for single adults and childless couples supported through
the Safety Net program is projected to be 202,539 in FY 2023, an increase of 1.9 percent from
FY 2022.

The rise in unemployment and decrease in family income resulted in an increase to the public
assistance caseload, particularly in New York City, which increases Safety Net assistance spending.
The FY 2023 Enacted Budget made changes to public assistance to help alleviate the “benefits
cliff” by encouraging increased earnings and allowing more savings while remaining eligible for
the program. In addition, the FY 2023 Enacted Budget reduced the 45-day waiting period for
prospective Safety Net Assistance recipients before they can begin to receive program benefits to
30 days, in line with Family Assistance benefits. SSI spending is expected to increase in FY 2023
after the one-time Federal assistance provided during FY 2022 expires that otherwise would have
been partly funded out of SSI.

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The increase in rental assistance in FY 2023 reflects the addition of $800 million for the time-
limited ERAP  to provide economic relief to low and moderate-income households at risk of
experiencing homelessness or housing instability. Additionally, the FY 2023 Enacted Budget
added $125 million for aid to landlords whose tenants have left their rental property or who are
unwilling to apply for ERAP. The Financial Plan shifts $35 million annually from DHCR to OTDA to
support legal services and representation for eviction cases outside of New York City.

Spending increases for homeless housing and services in the outyears reflect a transition from
State settlement funds to the General Fund for the Empire State Supportive Housing Initiative
(ESSHI), which funds supportive housing constructed for vulnerable homeless populations under
the Governor’s Affordable Housing and Homelessness Plan. This transition from settlement funds
reflects all costs of the ESSHI program that are shared by multiple agencies which have begun to
be allocated to those agencies in this Financial Plan and will continue to be allocated in future
updates to the Financial Plan. To date, $20 million has been allocated to OMH.

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OCFS
OCFS provides funding for foster care, adoption, child protective services, preventive services,
delinquency prevention, and childcare. It oversees the State’s system of family support and child
welfare services administered by local social services districts and community-based
organizations. Specifically, child welfare services, financed jointly by the Federal government, the
State, and local districts, are structured to encourage local governments to invest in preventive
services for reducing out-of-home placement of children. In addition, the Child Care Block Grant,
which is also financed by a combination of Federal, State, and local sources, supports childcare
subsidies for public assistance and low-income families.

CHILDREN AND FAMILY SERVICES
(millions of dollars)

FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027

Actuals Projected Change Projected Change Projected Change Projected Change Projected Change

TOTAL STATE OPERATING FUNDS 1,794 1,744 ‐2.8% 1,841 5.6% 2,593 40.8% 2,594 0.0% 2,594 0.0%
Child Welfare Service 678 477 ‐29.6% 477 0.0% 477 0.0% 477 0.0% 477 0.0%
Foster Care Block Grant 445 396 ‐11.0% 396 0.0% 396 0.0% 396 0.0% 396 0.0%
Child Care 103 334 224.3% 445 33.2% 1,197 169.0% 1,198 0.1% 1,198 0.0%
Adoption 117 172 47.0% 183 6.4% 183 0.0% 183 0.0% 183 0.0%
Youth Programs 167 106 ‐36.5% 99 ‐6.6% 99 0.0% 99 0.0% 99 0.0%
Medicaid 52 74 42.3% 74 0.0% 74 0.0% 74 0.0% 74 0.0%
Adult Protective/Domestic Violence  106 54 ‐49.1% 54 0.0% 54 0.0% 54 0.0% 54 0.0%
Committees on Special Education 6 0 ‐100.0% 29 0.0% 29 0.0% 29 0.0% 29 0.0%
All Other 120 131 9.2% 84 ‐35.9% 84 0.0% 84 0.0% 84 0.0%

The FY 2023 Enacted Budget continued for one year the restructured financing approach for
residential school placements of children with special needs outside New York City that was
included in the FY 2022 Enacted Budget, thereby aligning the fiscal responsibility with the school
district responsible for the placement. Additional FY 2023 Enacted Budget actions included
funding to increase the child care market rate to include 80 percent of providers, expanding
eligibility for child care subsidies to more families, investing in adoption subsidies through the
modernization of the rate setting methodology, increasing funding for the Runaway Homeless
Youth (RHY) program, expanding the Healthy Families New York (HFNY) Home Visiting program
and funding a 5.4 percent increase for human service workers.

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Transportation

The Department of Transportation (DOT) maintains approximately 43,700 State highway lane miles
and 7,700 state highway bridges. DOT also partially funds regional and local transit systems,
including the MTA; local government highway and bridge construction; and rail, airport, and port
programs.

In FY 2023, the State plans to provide $7.4 billion in operating aid to mass transit systems, including
$2.8 billion from the direct remittance of various dedicated taxes and fees to the MTA that do not
flow through the State’s Financial Plan and are thus excluded from the table below, as well as
$244 million from a State supplement to the Payroll Mobility Tax (PMT) collections. The MTA, the
nation’s largest transit and commuter rail system, is scheduled to receive $6.6 billion
(approximately 90 percent) of the State’s mass transit aid.

TRANSPORTATION
(millions of dollars)
FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027
Actuals Projected Change Projected Change Projected Change Projected Change Projected Change

STATE OPERATING FUNDS SUPPORT 3,786 4,599 21.5% 4,850 5.5% 4,852 0.0% 4,854 0.0% 4,855 0.0%
Mass Transit Operating Aid: 2,620 3,421 30.6% 3,662 7.0% 3,662 0.0% 3,662 0.0% 3,662 0.0%
Metro Mass Transit Aid 2,463 3,260 32.4% 3,502 7.4% 3,502 0.0% 3,502 0.0% 3,502 0.0%
Public Transit Aid 112 117 4.5% 116 ‐0.9% 116 0.0% 116 0.0% 116 0.0%
18‐b General Fund Aid 19 19 0.0% 19 0.0% 19 0.0% 19 0.0% 19 0.0%
School Fare 26 25 ‐3.8% 25 0.0% 25 0.0% 25 0.0% 25 0.0%

Mobility Tax 252 244 ‐3.2% 244 0.0% 244 0.0% 244 0.0% 244 0.0%
NY Central Business District Trust 156 153 ‐1.9% 155 1.3% 156 0.6% 158 1.3% 159 0.6%
Dedicated Mass Transit 681 674 ‐1.0% 684 1.5% 684 0.0% 684 0.0% 684 0.0%
AMTAP 77 107 39.0% 105 ‐1.9% 105 0.0% 105 0.0% 105 0.0%
All Other 0 0 0.0% 0 0.0% 1 0.0% 1 0.0% 1 0.0%

Projected operating aid to the MTA and other transit systems mainly reflects the current receipts
forecast. A substantial amount of new funding to the MTA was authorized in the FY 2020 Enacted
Budget as part of a comprehensive reform plan expected to generate an estimated $25 billion in
financing for the MTA’s 2020-2024 Capital Plan. This includes a portion of sales tax receipts
collected by online marketplace providers on all sales facilitated through their platforms, and
implementation and enforcement of regulations associated with the Wayfair 9 decision.

Funding for transportation is projected to increase by $813 million in FY 2023. Projected increases
in operating aid to the MTA and other transit systems are funded mainly by stronger dedicated
receipts collections, for an additional $653 million to the MTA, $125 million for non-MTA downstate
transit systems, and $35 million for upstate systems.

 
9 A 2018 U.S. Supreme Court decision held that a vendor’s physical presence in a state is not necessary for that state
to require the vendors to collect and remit sales tax on sales to in-state consumers.

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Agency Operations
 
Agency operations spending consist of Personal Service (PS) and NPS. Fringe benefits
(e.g., pensions and health insurance) provided to State employees and retirees, as well as certain
fixed costs such as litigation expenses and taxes on public lands, are also part of operating costs
and are described separately under GSCs. PS includes salaries of State employees of the
Executive, Legislative, and Judicial branches consistent with current negotiated collective
bargaining agreements, as well as temporary/seasonal employees. NPS includes real estate
rentals, utilities, contractual payments (e.g., consultants, IT, and professional business services),
supplies and materials, equipment, and telephone service. Certain agency operating costs of DOT
and the Department of Motor Vehicles (DMV) are included in Capital Projects Funds and are not
reflected in State Operating Funds.

Over 90 percent of the State workforce is unionized. The largest unions include CSEA, which
represents office support staff, administrative personnel, machine operators, skilled trade workers,
and therapeutic and custodial care staff; Public Employees Federation (PEF), which represents
professional and technical personnel (attorneys, nurses, accountants, engineers, social workers,
and institution teachers); United University Professions (UUP), which represents faculty and
nonteaching professional staff within the SUNY system; and New York State Correctional Officers
and Police Benevolent Association (NYSCOPBA), which represents security personnel
(correctional, safety and security officers).

The following table presents certain factors used in preparing the spending projections for agency
operations.

FORECAST OF SELECTED PROGRAM MEASURES AFFECTING PERSONAL SERVICE AND FRINGE BENEFITS

FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027

Actuals Projected Projected Projected Projected Projected

1
 State Workforce 106,622 119,108 TBD TBD TBD TBD
2
 ERS Contribution Rate 18.8% 14.5% 13.6% 17.7% 22.5% 28.1%
2
 PFRS Contribution Rate 28.7% 27.7% 28.4% 31.5% 35.2% 38.9%
 Employee/Retiree Health Insurance Growth Rates 29.1% ‐6.1% 7.0% 7.2% 7.2% 7.2%
 PS/Fringe as % of Receipts (All Funds Basis) 10.5% 12.1% 11.9% 12.8% 13.2% 13.7%

1 Reflects workforce that is subject to direct Executive control.  
2 ERS / PFRS contribution rate reflects the State's normal and administrative costs, contributions to the Group Life Insurance Plan (GLIP), Chapter 
41 of 2016 veteran's pension credit legislation (if applicable) and any graded payments required under the Contribution Stabilization Program.

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Agency operations spending levels are mainly impacted by workforce and employee
compensation, and fluctuations in energy and commodity prices, as well as the utilization of Federal
CRF funds in FY 2022 to offset roughly $1.5 billion in eligible spending primarily for payroll costs
of public health and safety employees.
STATE OPERATING FUNDS ‐ PERSONAL SERVICE/NON‐PERSONAL SERVICE COSTS
(millions of dollars)

FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027

Actuals Projected Projected Projected Projected Projected

1
SUBJECT TO DIRECT EXECUTIVE CONTROL 11,397 12,226 11,854 11,924 12,072 12,181
Mental Hygiene 3,008 3,388 3,241 3,288 3,331 3,380
Corrections and Community Supervision 2,664 2,675 2,648 2,638 2,636 2,637
State Police 791 862 869 886 903 920
Department of Health 1,193 851 871 869 886 888
Information Technology Services 649 608 640 641 655 670
Children and Family Services 197 328 327 332 338 340
Tax and Finance 326 338 332 332 333 333
Transportation 333 356 341 341 351 361
Environmental Conservation 245 244 244 245 248 247
Healthcare/Direct Care Worker Bonus 0 148 0 0 0 0
All Other 1,991 2,428 2,341 2,352 2,391 2,405

FUND ELIGIBLE EXPENSES FROM CRF (1,529) 0 0 0 0 0
Corrections and Community Supervision (757) 0 0 0 0 0
Department of Health (206) 0 0 0 0 0
Information Technology Services (92) 0 0 0 0 0
State Police (226) 0 0 0 0 0
Transportation (25) 0 0 0 0 0
All Other (223) 0 0 0 0 0

FEMA PANDEMIC COST/ (REIMBURSEMENT) 905 (705) (425) (225) 0 0

COVID Test Kits 905 95 (225) (225) 0 0
Expected Reimbursement for Prior‐Year Expenses 0 (800) (200) 0 0 0

UNIVERSITY SYSTEMS 6,515 6,646 6,688 6,732 6,811 6,891

State University 6,515 6,646 6,688 6,732 6,811 6,891

INDEPENDENT AGENCIES 359 387 389 395 402 407

Law 197 219 218 221 224 227
Audit & Control (OSC) 162 168 171 174 178 180
TOTAL, EXCLUDING JUDICIARY AND LEGISLATURE  17,647 18,554 18,506 18,826 19,285 19,479

Judiciary 1,958 2,109 2,109 2,109 2,109 2,109

Legislature 231 260 260 260 260 260
Statewide Total 19,836 20,923 20,875 21,195 21,654 21,848
Personal Service 13,243 15,541 15,298 15,411 15,553 15,664
Non‐Personal Service 6,593 5,382 5,577 5,784 6,101 6,184

1 Excludes expenses funded by the Coronavirus Relief Fund, as well as costs incurred, or expected to be incurred, in response to the COVID‐19 pandemic that are 
expected to be reimbursed with Federal aid. 

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Operational spending for executive agencies is affected by pandemic response and recovery
efforts, including the timing of Federal reimbursement and offsets of expenses over multiple fiscal
years; the payment of salary increases pursuant to existing contracts; and the FY 2023 payment of
retroactive salary increases for CSEA and M/C employees for FY 2022 salary increases. The central
reserves established for the retroactive payments have been allocated to agency budgets in the
Financial Plan.

Pursuant to guidelines established by the U.S. Treasury, the State charged roughly $1.5 billion in
eligible costs to the Federal CRF in FY 2022. This includes payroll costs (excluding fringe benefits)
for public health and safety employees and other eligible pandemic response costs. Certain
pandemic response expenses incurred in FY 2021 and 2022, including the purchase of COVID-19
test kits for schools and local governments, PPE, durable medical equipment, costs to build out
field hospital facilities, testing, and vaccination activities are expected to be reimbursed by FEMA.
DOB expects FEMA reimbursement over several years based on prior experience of payment of
claims. State agencies are expected to continue to incur costs to respond to the COVID-19
pandemic in FY 2023, which are expected to be funded with FEMA resources.

In addition to the retroactive salary payments and Federal CRF offsets, the most significant
spending changes are summarized below:

 Mental Hygiene. The FY 2023 Enacted Budget included an investment to enable OPWDD to
expand Child and Adolescent Needs and Strengths (CANs) assessments to a larger proportion
of the eligible population to improve service delivery and increases to update and improve
critical IT systems. Additional funding is included in the FY 2023 Enacted Budget for essential
health and safety roles in nursing, direct care, and facility operations at mental hygiene facilities;
for prevention, treatment, and recovery efforts to reduce the opioid epidemic’s toll; and to
enhance OASAS staffing to administer program expansions and modernize funding
methodologies. The Financial Plan also includes funding to extend the pilot program to
employees at mental hygiene facilities with critical titles in nursing, direct care, and facility
operations with up to two and one-half times overtime through November 2022; and increase
the hiring rate and geographic pay differentials for certain direct care titles to help recruitment
and retention.

 State Police. Since the FY 2023 Enacted Budget, the Governor signed legislation intended to
strengthen gun safety, address gun violence, and bolster restrictions on concealed carry
weapons. Implementation is estimated to add $25 million in new costs in FY 2023, and
comparable amounts in the outyears. Costs include implementation of new licensing
requirements and requiring gun dealer inspections.
 
 Corrections and Community Supervision. On November 8, 2021, DOCCS announced the
closure of six facilities which is expected to produce savings of $142 million annually. In
addition, funding is included for a geographic pay differential to help recruit and retain DOCCS
medical staff.
 

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 DOH. The overall decline in projected spending from FY 2022 reflects a reduction in pandemic
related costs associated with the administration and staffing of vaccine and testing sites,
including targeted pop-up sites, laboratory equipment, and call center staffing. A substantial
amount of spending incurred in FY 2022 was one-time.

 IT Services. Spending growth in FY 2024 and beyond reflects investments in additional staff
and security tools to continue to protect the State’s technology infrastructure, online services
to meet higher demand resulting from the pandemic and restoring staffing to pre-pandemic
levels.

 Children and Family Services. Higher spending in FY 2023 is due to the shift of operating costs
to local assistance in FY 2022 and anticipated youth participation in the Raise the Age program.

State University. Spending for SUNY has been revised upward to reflect fully reimbursing
colleges for the cost of “TAP Gap” tuition credits at SUNY State Operated campuses, new
funding to hire full-time faculty, an increase for higher education opportunity programs,
establishing child care centers on SUNY campuses, and funding for non-recurring strategic
investments to improve academic programs, increase enrollment, enhance student support
services, and modernize operations.

 Healthcare/Direct Care Worker Bonus. FY 2023 spending includes an estimated $148 million
to provide bonuses for certain State healthcare and direct care workers earning less than
$125,000.
 
Judiciary. Growth is mainly driven by planned increases in staff hiring and contract spending.

 All Other Agencies. Other spending changes include support for security at New York City’s
bridges, tunnels and transportation hubs, which was previously funded with capital funds. In
addition, the State will contribute $50 million in FY 2023 to a public-private Equity
Fund to support social equity applicants as they plan for and build out retail cannabis
dispensaries.  

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Workforce
In FY 2023, $15.6 billion, or 12.8 percent, of the State Operating Funds budget is dedicated to
supporting Full-Time Equivalent (FTE) employees under direct Executive control; individuals
employed by SUNY and Independent Agencies; employees paid on a nonannual salaried basis;
and overtime pay. Roughly two-thirds of the Executive agency workforce is in the mental hygiene
agencies and DOCCS.

STATE OPERATING FUNDS
1
FY 2023 FTEs  AND PERSONAL SERVICE SPENDING BY AGENCY
(millions of dollars)
Dollars FTEs

SUBJECT TO DIRECT EXECUTIVE CONTROL      8,877      96,603

Mental Hygiene 2,755      33,084
Corrections and Community Supervision  2,183      24,478
State Police 768         5,928
Department of Health 328         4,311
Information Technology Services 325         3,504
Tax and Finance 265         3,785
Children and Family Services 238         2,327
Environmental Conservation 200         2,236
Transportation 177         2,580
Financial Services 162         1,391
All Other 1,476      12,979

UNIVERSITY SYSTEMS      4,395      46,771

State University 4,395      46,771

INDEPENDENT AGENCIES       2,269      18,420

Law 160         1,572
Audit & Control (OSC) 133         1,572
Judiciary 1,773      15,273
2
Legislature 203 3

Statewide Total    15,541    161,794

 
1 FTEs represent the number of annual‐salaried full‐time filled positions (e.g., one 
FTE may represent a single employee serving at 100 percent full‐time, or a 
combination of employees serving at less than full‐time that, when combined, 
equal a full‐time position).  The reported FTEs do not include nonannual salaried 
positions, such as those filled on an hourly, per‐diem or seasonal basis.
2 Legislative employees who are nonannual salaried are excluded from this table.

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General State Charges
GSC spending includes employee related expenses for fringe benefits the State provides to
current and former employees, as well as certain statewide fixed costs. Fringe benefits include
health insurance, pensions, workers' compensation coverage, unemployment insurance, survivors’
benefits, and dental and vision benefits (some of which are provided through union-specific
Employee Benefit Funds). The GSC budget also pays the Social Security payroll tax, taxes on State-
owned lands, Payments in Lieu of Taxes (PILOT), and judgments and settlements awarded in the
Court of Claims. Many of these payments are mandated by law or collective bargaining
agreements. Employee fringe benefits are paid centrally through GSCs in the General Fund. Some
agencies with dedicated revenue sources outside of the General Fund partially reimburse the
GSCs in the General Fund via the agency fringe benefit assessments.

GENERAL STATE CHARGES 
(millions of dollars)

FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027

Actuals Projected Change Projected Change Projected Change Projected Change Projected Change

TOTAL STATE OPERATING FUNDS 10,025  9,849  ‐1.8% 10,585  7.5% 11,794  11.4% 13,121  11.3% 14,533  10.8%

Fringe Benefits 9,596  9,371  ‐2.3% 10,104  7.8% 11,304  11.9% 12,623  11.7% 14,026  11.1%
Health Insurance  5,379  5,034  ‐6.4% 5,355  6.4% 5,765  7.7% 6,208  7.7% 6,682  7.6%
Retiree Health Benefit Trust Fund 320  320  0.0% 375  17.2% 375  0.0% 375  0.0% 375  0.0%
Pensions 2,492  2,397  ‐3.8% 2,696  12.5% 3,421  26.9% 4,237  23.9% 5,101  20.4%
Social Security  1,067  1,127  5.6% 1,175  4.3% 1,178  0.3% 1,201  2.0% 1,224  1.9%
Apr‐Dec 2020 Social Security (CRF) 650  24  ‐96.3% 0  ‐100.0% 0  0.0% 0  0.0% 0  0.0%
Workers' Compensation 556  600  7.9% 638  6.3% 683  7.1% 702  2.8% 723  3.0%
Employee Benefits 98  116  18.4% 121  4.3% 122  0.8% 123  0.8% 123  0.0%
Dental Insurance 59  66  11.9% 66  0.0% 66  0.0% 66  0.0% 66  0.0%
Unemployment Insurance 0  13  0.0% 13  0.0% 13  0.0% 13  0.0% 13  0.0%
All Other/Non‐State Escrow (375) (326) 13.1% (335) ‐2.8% (319) 4.8% (302) 5.3% (281) 7.0%
Federal CRF Offset (650) 0  100.0% 0  0.0% 0  0.0% 0  0.0% 0  0.0%

Fixed Costs 429  478  11.4% 481  0.6% 490  1.9% 498  1.6% 507  1.8%
Public Land Taxes/PILOTS 291  306  5.2% 309  1.0% 318  2.9% 326  2.5% 335  2.8%
Litigation 138  172  24.6% 172  0.0% 172  0.0% 172  0.0% 172  0.0%

Higher estimated costs in the health insurance program reflects anticipated medical inflation and
increased utilization in non-essential procedures that were postponed during the pandemic. In
addition, a $724 million health insurance prepayment in FY 2022 will be applied towards the State’s
health insurance premiums in the later years of the Financial Plan. The annual decline in FY 2023
reflects this prepayment, as well as a reconciliation credit of $121 million related to FY 2022 NYSHIP
costs.

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The State has and continues to fund employee and retiree health care expenses as they become
due, on a PAYGO basis. The Retiree Health Benefit Trust Fund was created in FY 2018 to reserve
money for the payment of health benefits of retired employees and their dependents and create
an asset against the State’s OPEB liability. An initial deposit to the RHBTF of $320 million was made
in FY 2022 and planned deposits include $320 million in FY 2023, and $375 million in
FY 2024 through FY 2027, fiscal conditions permitting.

The pension estimates for the New York State and Local Retirement System reflect a reduction in
the employer contribution rates primarily due to FY 2021 record-setting investment returns of
33.55 percent in the valuation of assets available to pay retirement benefits (see "Other Matters
Affecting the Financial Plan"). In addition, the State realized $67 million in pension interest savings
by paying the entire FY 2023 ERS/PFRS bill in May 2022.

In addition, the multi-year forecast includes two pension reform actions. The first reform, which is
intended to improve the recruitment and retention of employees in Tier 5 and Tier 6, permanently
reduces their vesting period from ten years to five years. This change will cost the State $136 million
over the Financial Plan period. The second reform provides a temporary, two-year exclusion of
overtime from the variable income-based Tier 6 employee contribution calculation. This will ensure
that employees who worked considerable overtime during the pandemic will not experience a
significant increase in their employee contribution. This change will cost the State $2.6 million
through FY 2024.

Social Security costs reflects the interest free repayment of the State and Judiciary non-Medicare
payroll taxes deferred from April-December 2020 as authorized in the Federal CARES Act. The
State made its $278 million interest free repayments on November 21, 2021, and March 21, 2022.
The Judiciary paid its deferment of $69 million in its entirety in June 2021. The three SUNY
Hospitals made their first repayment of $24 million in November 2021 and are scheduled to remit
their remaining $24 million repayment by December 2022.

The estimate for workers’ compensation reflects current utilization and an increase in the average
weekly wage.

In FY 2022, certain fringe benefit costs related to payroll expenses for State Police, first
responders, and public safety officers were funded from the Federal CRF pursuant to Treasury
eligibility guidelines. This resulted in an increase in Federal fringe benefits spending of
$650 million and a commensurate reduction in General Fund spending.

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Transfers to Other Funds (General Fund Basis)
General Fund resources are transferred to other funds to finance a range of other activities,
including debt service for bonds that do not have dedicated revenues, SUNY operating costs, and
certain capital projects.

GENERAL FUND TRANSFERS TO OTHER FUNDS
(millions of dollars)

 FY 2022   FY 2023   FY 2024   FY 2025   FY 2026   FY 2027 

 Actuals   Projected   Projected   Projected   Projected   Projected 

TOTAL TRANSFERS TO OTHER FUNDS         9,813         8,157         9,923         9,134        6,386        5,872

State Share of Mental Hygiene Medicaid 0 0 0 0 0 0
Debt Service            340            290            253            311           332           373
SUNY University Operations          1,385         1,508         1,499         1,482        1,482        1,482
Capital Projects         6,818         4,358         6,288         5,949        3,196        2,627
Extraordinary Monetary Settlements: 246 193 829 559 155 2
Dedicated Infrastructure Investment Fund            235            676         1,086            524           146 0
Bond Proceeds Receipts for Javits Center Expansion 0 (500) (500) 0 0 0
Clean Water Grants 0 0 225 25 0 0
Mass Transit Capital                 5                 3                 1 0 0 0
Health Care                  6              14              17 10 9 2
Dedicated Highway and Bridge Trust Fund             532            383            441            600           643           588
Environmental Protection Fund              28 100 100 100 100 100
Other DIIF 0 100 318 0 0 0
All Other Capital         6,012         3,535         4,620         4,712        2,312        1,944

ALL OTHER TRANSFERS         1,270         2,001         1,883         1,392        1,376        1,390

Department of Transportation (MTA Payroll Tax)            244            244            244            244           244           244
SUNY ‐ Medicaid Reimbursement            244            243            243            243           243           243
NY Central Business District Trust            152            153            155            156           158           159
Judiciary Funds              93            109            109            109           109           109
Dedicated Mass Transportation Trust Fund              65            129              65              65              65              65
Health Care Transformation Fund 0            500            500 0 0 0
  All Other   472 623 567 575 557 570

General Fund transfers to Other Funds are projected to total $8.2 billion in FY 2023, a decline of
$1.7 billion from FY 2022 mainly due to capital projects funding.

Transfers to capital projects funds are impacted by the timing of bond receipts to offset costs
initially funded by monetary settlements; reimbursements to the capital projects fund; and PAYGO
capital spending, including $6 billion across the Financial Plan period to avoid higher cost taxable
debt issuances, remain within the statutory debt cap, and allow for a larger DOT capital plan.

The DHBTF receives motor vehicle fees, PBT, the motor fuel tax, HUT, the auto rental tax, utilities
taxes, and miscellaneous transportation-related fees. These resources are used to pay debt
service on transportation bonds, finance capital projects, and pay for certain operating expenses
of the DOT and DMV. The General Fund subsidizes DHBTF expenses that are not covered by
revenue and bond proceeds. In addition, the FY 2023 Enacted Budget provided support to the
DHBTF in FY 2023 to hold harmless the transportation programs that will be negatively impacted
from the temporary fuel taxes suspension. 

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Debt Service

The State pays debt service on all outstanding State-supported bonds. These include General
Obligation Bonds for which the State is constitutionally obligated to pay debt service, as well as
certain bonds issued by State public authorities, such as Empire State Development (ESD), DASNY,
and New York State Thruway Authority (NYSTA). 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
(millions of dollars)

FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027

Actuals Projected Change Projected Change Projected Change Projected Change Projected Change

General Fund             340             290 ‐14.7%            253 ‐12.8%            311 22.9%            332 6.8%            373 12.3%
Other State Support       12,205          7,322 ‐40.0%         4,651 ‐36.5%         4,159 ‐10.6%         5,306 27.6%         5,294 ‐0.2%
Total State Operating Funds       12,545          7,612 ‐39.3%         4,904 ‐35.6%         4,470 ‐8.8%         5,638 26.1%         5,667 0.5%

State Operating Funds debt service is projected to be $7.6 billion in FY 2023, of which $290 million
is paid from the General Fund and $7.3 billion is paid from other State funds supported by
dedicated tax receipts. The General Fund finances debt service payments on General Obligation
and service contract bonds. Debt service for other State-supported bonds is paid directly from
other dedicated State funds, subject to appropriation, including PIT and Sales Tax Revenue bonds,
and DHBTF bonds.

Debt service spending levels are impacted by prepayments. The FY 2023 Enacted Budget
Financial Plan included prepayments totaling $2 billion in FY 2023. Total prepayments made in
FY 2022 and planned in FY 2023 are $9.6 billion. As shown in the table below, the net impact of
these transactions and prepayments in prior years increases debt service in FY 2022 and FY 2023
and will decrease debt service costs in FY 2024 through FY 2027.

STATE‐SUPPORTED DEBT SERVICE
(millions of dollars)

FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027

Base Debt Service 5,995 6,687 7,159 7,615 8,018 8,527

Total Prepayment Adjustment 6,550 925 (2,255) (3,145) (2,380) (2,860)

Prior Prepayments (1,065) (700) (700) (700) 0 0
FY 2022 Prepayment 7,615 (375) (1,555) (1,695) (1,630) (2,360)
FY 2023 Prepayment 0 2,000 0 (750) (750) (500)

Mid‐Year Update State Debt Service 12,545 7,612 4,904 4,470 5,638 5,667

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The FY 2023 Enacted Budget authorized liquidity financing in the form of up to $3.0 billion of PIT
notes and $2.0 billion of line of credit facilities in FY 2023 as a tool to manage unanticipated
financial disruptions. The Financial Plan does not assume any PIT note issuances or use of the line
of credit. DOB evaluates cash results regularly and may adjust the use of notes and/or the line of
credit based on liquidity needs, market considerations, and other factors.

The Financial Plan estimates for debt service spending reflect bond sale results, including
refundings, projections of future refunding savings, and the adjustment of debt issuances to align
with projected bond-financed capital spending. Debt service projections were reduced to reflect
the contribution of $6 billion of cash resources to offset planned issuances of higher cost taxable
debt and allow for a larger DOT plan. Estimates also continue to reflect the issuance of PIT or Sales
Tax Revenue bonds for the State’s $10.3 billion contribution to the MTA’s 2015-19 and 2020-24
Capital Plans. The State converted its contribution to bond-financed capital in 2020 to help the
MTA after the pandemic impaired the MTA’s ability to access cost-effective financing through their
Transportation Revenue Bond credit. Previously, the Financial Plan had assumed that the projects
would be bonded by the MTA but funded by the State through additional operating aid to the MTA.
The State has issued PIT Revenue Bonds to fund $5.5 billion of the State’s portion of the MTA’s
2015-19 Capital Plan. 

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FY 2023
YEAR-TO-DATE OPERATING RESULTS

 
 
 

 
 FY 2023 YEAR-TO-DATE OPERATING RESULTS

 
 
This discussion provides a summary of operating results for April through September 2022
compared to: (1) the projections set forth in the FY 2023 Enacted Budget Financial Plan ("initial
estimates"), (2) the most recent projections set forth in the FY 2023 First Quarterly Update ("revised
estimates") and (2) prior fiscal year results for the same period (April through September 2021).

Summary of General Fund Operating Results

The General Fund ended September 2022 with a balance of $50 billion, $10.9 billion above the
initial estimate. The higher balance was driven by stronger than expected tax receipts which
exceeded expectations by nearly $5 billion. Since the Enacted Budget, DOB has recognized
stronger receipts to date with upward revisions to the General Fund tax receipts estimates in
FY 2023 of roughly $3 billion. Disbursements through September were nearly $5 billion lower than
initial estimates due mainly to routine timing variances in local aid payments and capital spending.

GENERAL FUND OPERATING RESULTS
FY 2023 April to September
(millions of dollars)
Variance Above/ (Below)
 Initial Estimate  Revised Estimate
 Initial  Revised
Estimate  Estimate  Actuals   $  % $ %

OPENING BALANCE          33,053         33,053          33,053 0 0.0% 0 0.0%

Total Receipts          50,216         52,996          56,105           5,889 11.7%       3,109 5.9%
Taxes:          48,726         51,261          53,704           4,978 10.2%       2,443 4.8%
1
Personal Income Tax          27,339         29,694          32,104           4,765 17.4%       2,410 8.1%
1
Consumption / Use Taxes             8,154           8,296             8,484               330 4.0%          188 2.3%
Business Taxes             4,915           5,147             4,973                 58 1.2%         (174) ‐3.4%
Pass Through Entity Tax             6,943 6,697             6,313             (630) ‐9.1%         (384) ‐5.7%
1
Other Taxes             1,375           1,427             1,830               455 33.1%          403 28.2%
Miscellaneous and Federal Receipts                874              897             1,225               351 40.2%          328 36.6%
Transfers From Other Funds                616              838             1,176               560 90.9%          338 40.3%
Total Spending          44,147         40,824          39,165          (4,982) ‐11.3%     (1,659) ‐4.1%
Local Assistance          29,538         27,956          26,683          (2,855) ‐9.7%     (1,273) ‐4.6%
Agency Operations (including GSCs)          10,772         10,532          10,411             (361) ‐3.4%         (121) ‐1.1%
Transfers to Other Funds             3,837           2,336             2,071          (1,766) ‐46.0%         (265) ‐11.3%
Debt Service Transfer                154              154                153                  (1) ‐0.6%             (1) ‐0.6%
Capital Projects Transfer             1,950              370                 (74)          (2,024) ‐103.8%         (444) ‐120.0%
SUNY Operations Transfer             1,174           1,077             1,118                (56) ‐4.8%            41 3.8%
All Other Transfers                559              735                874               315 56.4%          139 18.9%
Change in Operations             6,069         12,172          16,940         10,871 179.1%       4,768 39.2%
CLOSING BALANCE          39,122         45,225          49,993         10,871 27.8%       4,768 10.5%
1  
Includes transfers from other funds after debt service.
 
Through September 2022, General Fund receipts, including transfers from other funds, totaled
$56.1 billion, $5.9 billion (11.7 percent) above the initial estimate. Tax receipts exceeded projections
by nearly $5 billion due primarily to higher current year estimated payments and lower current year
refunds. Lower refunds were partly offset by higher refunds related to Tax Year 2022 refund
payments advanced to eligible taxpayers prior to filing final returns. Higher consumption/use tax
receipts were due to stronger than expected sales tax collections. PTET collections were below
initial projections due to higher than expected refunds for prior overpayments by taxpayers. The
receipt of four super-large estate tax payments and the continued strong performance of the real
estate market, especially in New York City, contributed receipts in other taxes that exceeded initial
projections.

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Miscellaneous receipts and grants through September were $351 million above initial estimates
mainly attributable to higher than projected revenues from investment income ($195 million),
refunds and reimbursements ($73 million), licenses and fees ($38 million) and Extraordinary
Monetary Settlements ($30 million).

Transfers from other funds exceeded initial estimates by $560 million due to a higher than
projected transfer from Mental Health Services fund ($605 million), partially offset by lower than
projected transfers from the Federal Health and Human Services ($33 million) and USDA Food and
Nutrition Service ($10 million) funds.

General Fund disbursements, including transfers to other funds, totaled $39.2 billion, nearly
$5 billion (11.3 percent) below the initial estimate. The largest variances from the initial plan are
summarized below.

Local assistance spending was $2.9 billion below the initial estimates with lower spending
occurring in nearly all major functions and programs as a result of routine timing variances.

 Medicaid ($790 million lower) attributable primarily to lower than anticipated claims
($1.2 billion) reflecting under-utilization in Long-Term Care services, and higher than
anticipated COVID eFMAP offsets ($135 million). This underspending was partially offset by
accelerated State-only payments to financially distressed hospitals ($235 million) and
Upper Payment Limit Conversion credits ($225 million).

 Mental Hygiene ($630 million lower) due to lower than estimated spending in OPWDD
Residential Habilitation and Day Habilitation programs ($291 million), and timing-related
changes from initial projections across various OMH ($266 million) and OASAS ($71 million)
programs.

 School Aid ($431 million lower) due primarily to lower than expected spending on Excess
Cost Aid ($174 million), Prekindergarten programs ($141 million), and School Aid Categorical
Programs ($139 million), partially offset by higher spending on General Aid ($58 million).

 TADA ($331 million lower) due primarily to lower than anticipated spending on Rental
Assistance programs ($241 million), Social Security Income ($46 million), and the Empire
State Supportive Housing Initiative ($44 million).

 Public Health ($120 million lower)  attributable primarily to delays in new workforce
investment programs ($100 million) and the timing of GPHW county claims ($25 million).

 Higher Education ($80 million lower) due to lower than anticipated spending for HESC's
Tuition Assistance Program.

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 All Other Education ($70 million lower) driven primarily by slower than expected preschool
special education payments ($141 million). This underspending was partially offset by the
timing of New York City Charter School Facilities Aid payments ($43 million) and summer
school special education payments ($36 million).

 All other local assistance spending ($341 million lower) reflects a reclassification of SUNY’s
Disproportionate Share Hospital payment ($193 million) and lower-than-anticipated
spending on Labor ($66 million), the Division of Housing and Community Renewal (DHCR)
($55 million), the Division of Criminal Justice Services ($47 million), the Office for the Aging
($36 million) and the Judiciary ($23 million). Underspending was partially offset by higher
than projected spending by the Department of Public Service ($50 million), due to the
timing of payments for the COVID utility arrears relief program, and ESD ($41 million).

Agency operations spending, including fringe benefits, was $361 million below the initial estimate
due mainly to the reconciliation of FY 2022 health insurance costs and lower than projected PS
spending as agencies continue to face challenges with staff recruitment and retention.

Transfers to other funds were $1.8 billion lower than initially planned due mainly to slower than
anticipated capital spending and the timing of capital reimbursements from bond proceeds.

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Summary of All Governmental Funds Operating Results
All Governmental Funds ended September 2022 with a balance of $74.1 billion, $14 billion above
the initial estimate.

ALL GOVERNMENTAL FUNDS COMPARED TO PLANS
FY 2023 April to September
(millions of dollars)
Variance Above/ (Below)
 Initial Estimate  Revised Estimate
 Initial  Revised
Estimate  Estimate   Actuals   $  % $ %

OPENING BALANCE             53,549             53,549             53,549 0 0.0% 0 0.0%

ALL FUNDS RECEIPTS:           112,913           115,828           116,842         3,929 3.5%         1,014 0.9%

Total Taxes             53,440             56,010             58,390         4,950 9.3%         2,380 4.2%
Personal Income Tax             28,341              30,770              33,179          4,838 17.1%         2,409 7.8%
Consumption / Use Tax              10,075              10,208              10,339             264 2.6%            131 1.3%
Business Taxes               6,576                6,784                6,608               32 0.5%           (176) ‐2.6%
Pass Through Entity Tax               6,943                6,697                6,313            (630) 100.0%           (384) 100.0%
Other Taxes               1,505                1,551                1,951  446 29.6%            400 25.8%
Miscellaneous Receipts             14,792              15,538              15,265             473 3.2%           (273) ‐1.8%
Federal Receipts             44,681              44,280              43,187         (1,494) ‐3.3%        (1,093) ‐2.5%

ALL FUNDS DISBURSEMENTS:           106,224           101,215             96,242        (9,982) ‐9.4%        (4,973) ‐4.9%

STATE OPERATING FUNDS             56,404             54,323             52,572        (3,832) ‐6.8%        (1,751) ‐3.2%
Local Assistance             39,461             37,667             36,130        (3,331) ‐8.4%        (1,537) ‐4.1%
   School Aid             13,473             13,266             13,042           (431) ‐3.2%           (224) ‐1.7%
   DOH Medicaid             13,155             12,201             12,305           (850) ‐6.5%            104 0.9%
   Higher Education               1,029               1,027                  949             (80) ‐7.8%             (78) ‐7.6%
   Transportation               2,232               2,227               2,209             (23) ‐1.0% (18) ‐0.8%
   Social Services               2,154               1,998               1,778           (376) ‐17.5%           (220) ‐11.0%
   Mental Hygiene               3,140               2,902               2,436           (704) ‐22.4%           (466) ‐16.1%
   All Other               4,278               4,046               3,411           (867) ‐20.3%           (635) ‐15.7%

State Operations             15,437             15,212             15,017           (420) ‐2.7%           (195) ‐1.3%

Agency Operations             10,142             10,058               9,977           (165) ‐1.6%             (81) ‐0.8%
    Executive Agencies               5,515               5,423               5,415           (100) ‐1.8%               (8) ‐0.1%
    University Systems               3,273               3,294               3,304              31 0.9%              10 0.3%
    Elected Officials               1,354               1,341               1,258 (96) ‐7.1%             (83) ‐6.2%
Fringe Benefits/Fixed Costs               5,295               5,154               5,040           (255) ‐4.8%           (114) ‐2.2%
   Pension Contribution               1,922               1,911               1,899             (23) ‐1.2%             (12) ‐0.6%
   Health Insurance               2,469               2,324               2,317           (152) ‐6.2%               (7) ‐0.3%
   Other Fringe Benefits/Fixed Costs                  904                  919                  824             (80) ‐8.8%             (95) ‐10.3%
Debt Service               1,506               1,444               1,425 (81) ‐5.4%             (19) ‐1.3%

CAPITAL PROJECTS (State and Federal Funds)               8,455               6,993               5,733        (2,722) ‐32.2%        (1,260) ‐18.0%

FEDERAL OPERATING AID             41,365             39,899             37,937        (3,428) ‐8.3%        (1,962) ‐4.9%

NET OTHER FINANCING SOURCES                (125)                (119)                  (60)              65 52.0% 59 49.6%

CHANGE IN OPERATIONS               6,564             14,494             20,540       13,976 212.9%         6,046 41.7%

CLOSING BALANCE             60,113             68,043             74,089       13,976 23.2%         6,046 8.9%

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Receipts
All Funds receipts totaled $116.8 billion, exceeding initial estimates by $4 billion due to higher tax
collections and miscellaneous receipts consistent with the General Fund summary of variances
described earlier. Federal receipts were lower than planned through September due to the timing
of Federal operating aid spending and reimbursements.

Spending

State Operating Funds spending was $3.8 billion below the initial estimate. Variances in local
assistance and agency operations spending, including GSCs, are consistent with the General Fund
summary of variances described earlier.

Capital projects spending was $2.7 billion (32.2 percent) lower than initial projections due to
routine timing delays in various construction projects including: Economic Development
($819 million) related to labor shortages for ESD projects; Education ($450 million) due to COVID-
related project delays at SUNY and CUNY and delays in the submission and processing of Smart
Schools Bond Act claims; Transportation ($436 million) attributable to the timing of DOT
construction projects; DHCR ($362 million) due to variable market conditions that impact the
closedown of projects; DOH ($230 million) due to lower than expected grantee reimbursement
submissions for Capital Restructuring Financing Programs and Statewide Healthcare Facility
transformation; and Parks & Environment ($175 million) related to the timing of water infrastructure
projects.

Federal operating aid spending was $3.4 billion (8.3 percent) below initial projections. The largest
variances occurred in the following areas:

 Medicaid, including administrative costs, ($1.8 billion lower) primarily attributable to slower
than expected spending on HCBS initiatives funded by the ARP due to delays in Federal
CMS approvals, and the timing of district claiming and payments.

 School Aid ($1.2 billion lower) due primarily to the timing of COVID-19-related grants
($1.4 billion) and Elementary and Secondary Education Act Title grants ($194 million),
partially offset by higher spending on U.S. Department of Agriculture School Lunch Act
grants ($399 million).

 All Other Education ($104 million lower) driven by slower than anticipated spending on IDEA
grants ($91 million) and COVID-related NPS expenses ($15 million), partially offset by higher
than expected school food program administrative spending ($2 million).

 EP ($168 million higher) due to the accelerated timing of a $200 million quality pool
payment in June.

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 Social Services ($113 million higher) due to ERAP ($223 million), the Flexible Fund for Family
Services ($90 million), and HEAP ($135 million); partially offset by lower-than projected
spending on public assistance benefit payments ($214 million) and Child Care ($194 million).

 Other Federal spending was lower than projected due primarily to delayed FEMA
reimbursements for certain NPS costs ($200 million) and underspending on Homeland
Security and Emergency Services ($191 million), Economic Development ($115 million),
SUNY ($59 million) and Housing & Community Renewal ($21 million).

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All Governmental Funds Results Compared to Prior Year
The September All Funds balance, totaling $74.1 billion, was $30.5 billion higher than the prior year
due to a larger opening balance in FY 2023 ($34.8 billion), partly offset by higher disbursements
($4.4 billion).

ALL GOVERNMENTAL FUNDS ‐ RESULTS COMPARED TO PRIOR YEAR
FY 2023 April to September
(millions of dollars)
Actuals Increase/(Decrease)
FY 2022 FY 2023 $ %

OPENING BALANCE 18,752  53,549  34,797 185.6%

ALL FUNDS RECEIPTS: 116,739 116,842 103 0.1%

Total Taxes 52,944 58,390 5,446 10.3%
Personal Income Tax 35,795  33,179  (2,616) ‐7.3%
Pass Through Entity Tax 0  6,313  6,313 100.0%
All Other Taxes 17,149  18,898  1,749 10.2%
Miscellaneous Receipts 11,495  15,265  3,770 32.8%
Federal Receipts 52,300  43,187  (9,113) ‐17.4%
Bond & Note Proceeds 0  0  0 0.0%

ALL FUNDS DISBURSEMENTS: 91,846 96,242 4,396 4.8%

STATE OPERATING FUNDS 48,997 52,572 3,575 7.3%
Local Assistance 33,147 36,130 2,983 9.0%
   School Aid 11,420 13,042 1,622 14.2%
   DOH Medicaid (incl. admin and EP) 11,425 12,305 880 7.7%
   All Other 10,302 10,783 481 4.7%
State Operations 14,652 15,017 365 2.5%
Agency Operations 9,267 9,977 710 7.7%
    Executive Agencies 4,774 5,415 641 13.4%
    University Systems 3,229 3,304 75 2.3%
    Elected Officials 1,264 1,258 (6) ‐0.5%
Fringe Benefits/Fixed Costs 5,385 5,040 (345) ‐6.4%
   Pension Contribution 2,365 1,899 (466) ‐19.7%
   Health Insurance 2,296 2,317 21 0.9%
   Other Fringe Benefits/Fixed Costs 723 824 101 14.0%
Debt Service 1,198 1,425 227 18.9%
CAPITAL PROJECTS (State and Federal Funds) 6,282 5,733 (549) ‐8.7%
FEDERAL OPERATING AID 36,567 37,937 1,370 3.7%

NET OTHER FINANCING SOURCES (74) (60) 14 18.9%

CHANGE IN OPERATIONS 24,819 20,540 (4,279) ‐17.2%

CLOSING BALANCE 43,571 74,089 30,518 70.0%

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Receipts

Tax collections through September were $5.4 billion higher than through the same period in
FY 2022. Higher receipts were primarily driven by PTET collections ($6.3 billion), which the State
did not begin to collect until December 2021, and business taxes ($681 million), attributable to an
increase in CFT and insurance gross receipts and audits. Consumption/use tax collections grew by
$518 million mostly due to moderate growth in sales tax collections, partially offset by the
temporary suspension of the sales tax and motor fuel tax. The year-to-year increase in other taxes
($508 million) is primarily driven by larger than anticipated estate tax collections and a stronger
than expected real estate market, particularly in New York City.

PIT receipts were $2.6 billion (7.3 percent) lower than the prior year, which was largely attributable
to the impact of the PTET program. Current year estimated payments were lower due to anticipated
tax year 2022 PTET PIT credits and higher current year refunds attributable to claimed tax year
2021 PTET PIT credits. Lower PIT receipts also reflect increased Homeowner’s Tax Refund Credit,
partially offset by increases in extensions, final returns, and withholdings.

The year-to-year increase in miscellaneous receipts ($3.8 billion) is due primarily to the timing of
reimbursements for capital projects ($2.7 billion), and higher-than-projected receipts from mobile
sports wagering ($287 million), investment income ($201 million), Financial Services
($100 million), SUNY operating revenues ($138 million) and Opioid Settlements ($93 million).

Federal receipts through September 2022 were $9.1 billion lower than through the same period
last year largely due to the receipt of $12.75 billion in ARP aid in May of 2021.

Spending

State Operating Funds spending totaled $52.6 billion through September of FY 2023, an increase
of $3.6 billion (7.3 percent) as compared to the same period in FY 2022.

Local assistance spending through September was $3 billion higher than in the prior year. The
largest spending changes include the following:

 School Aid ($1.6 billion higher) which is primarily driven by higher General Aid payments
($882 million), related to the second year of the three-year phase-in of full funding of
Foundation Aid as reflected in a higher level of appropriated spending in the Enacted Budget,
and education payments supported by higher Mobile Sports Wagering ($615 million), Lottery
($50 million) and VLT ($48 million) receipts.

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 Medicaid ($880 million higher) primarily due to higher Medicaid claims ($1.4 billion), attributable
to increased enrollments in Managed Care associated with the continuation of the Public
Health Emergency. The increased spending was partly offset by certain timing related
transactions including the carryover of eFMAP savings into FY 2023.
 
 Mental Hygiene ($480 million higher) attributable to a higher OPWDD FY 2023 Local Share
Adjustment ($629 million), partially offset by a shift to the Mental Hygiene Stabilization Fund
($199 million).

 OTDA ($412 million higher) due to increased spending on ERAP ($282 million), the Landlord
Rental Assistance Program ($70 million), Public Assistance benefits ($25 million) and Adult
Shelter/Public Homes ($25 million).

 Transportation ($265 million higher) primarily due to increased support for the MTA.

 OCFS ($242 million higher) due to increased spending on Child Care ($104 million), Child
Welfare Services ($76 million), and Foster Care Block Grants ($42 million).

 All Other Education ($61 million higher) related to the timing of New York City Charter School
Facilities Aid payments ($46 million) and preschool special education payments ($44 million),
partially offset by lower spending on Fiscal Stabilization grants ($26 million).

 Higher Education ($424 million lower) primarily attributable to a higher CUNY Senior College
payment in FY 2022 ($521 million), partially offset by higher spending for SUNY Community
College Operating Aid ($102 million).

 All Other local assistance ($651 million lower) primarily due to the one-time payments for the
Excluded Workers program in FY 2022 ($931 million) and the ESD Small Business Pandemic
Relief program ($101 million). The spending decrease is partially offset by higher public service
spending for COVID utility arrears relief payments in FY 2023 ($250 million) and the
disbursement of tribal state casino payments received in April of 2022 owed to host localities
($144 million).

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Agency operations spending increased by $710 million (7.7 percent) over the prior year due largely
to the offset of eligible State costs through the CRF in June and July of 2021. Annual fringe benefits
spending declined ($345 million) due to reconciliation of FY 2022 health insurance costs and a
reduced pension costs in FY 2023 that reflect lower employer contribution rates following
extraordinary market returns in FY 2021.

Increased Federal operating spending ($1.4 billion) was due predominantly to the following:

 Medicaid ($2.8 billion higher) due to significantly higher claims spending ($2.7 billion)
associated with increased enrollments stemming from Federal MOE restrictions on recipient
disenrollment, and the timing of HCBS ARP Funding ($679 million), which was not available to
the State in FY 2022. Overspending was partially offset by the timing of offline payments
including the Managed Care and Managed Long Term Care Encounter Withhold payments
($663 million) and higher than anticipated cash audit collections ($66 million).

 EP ($155 million higher) attributable to a quality pool payment ($200 million), which was not
processed in FY 2022, partially offset by lower than projected enrollee costs.

 All Other Education ($87 million lower) primarily related to the timing of Individuals with
Disabilities Education Act grant claims and payments.

 Public Health ($232 million lower) due to significant COVID related spending in FY 2022 and
Federal offsets applied in FY 2023.

 OCFS ($462 million lower) driven by decreased spending on Child Welfare Services
($227 million), Child Care ($145 million), and Title XX ($90 million) due to payment timing.

 All Other Federal spending ($834 million lower) reflects non-recurring funding of eligible costs
through the CRF in the first six months of FY 2022. 

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FINANCIAL PLAN
ACCOMPANYING NOTES

 
 
 

 
 FINANCIAL PLAN 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 several
State environmental programs. An example of a Federal Special Revenue Fund is the Health and
Human Services Fund which finances various social services programs, including Medicaid and
public assistance. Although any earmarked revenue fund is treated as a Special Revenue Fund for
cash-basis budgeting and reporting purposes, some are combined with the General Fund for
purposes of reporting based on GAAP.

Debt Service - All tax-financed State debt service on long-term debt and payments on certain lease-
purchase 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 long-term debt.
Lease-purchase payments for Health and 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.

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Capital Projects - These funds finance a variety of capital construction costs including:
(a) planning, land acquisition, design, construction, construction management and supervision, and
equipment costs; (b) highway, parkway and rail preservation projects; (c) outdoor recreation and
environmental conservation projects; (d) buildings and other capital facilities required by various
State departments and agencies; (e) 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, State-assisted housing, and environmental quality; and (f) 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 and Special Revenue Funds, dedicated taxes and
other revenues, reimbursement of advances, bond proceeds, and Federal capital grants.

State Operating Funds

The State Operating Funds budget is a broader measure of spending for operations (as distinct
from capital purposes) that is funded with State resources and is comprised of the General Fund
and other State-supported activities financed by dedicated revenues in State Special Revenue
Funds, as well as Debt Service funds that account for the payment of debt service on tax-financed
State debt.

Proprietary Funds

Internal Service Funds - Account for the financing of goods or services supplied by one State
agency to another State agency or other governmental entities on a cost-reimbursement basis.

Enterprise Funds - Account for operations that are like private business enterprises.

The Internal Service funds and Enterprise funds are treated as Proprietary funds for cash-basis
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.

Trust Fund - Accounts for the cash-basis results of operations for the administrative portion of the
State's Common Retirement Fund and to fund the future costs of the Retiree Health Insurance
Benefit Fund. It does not reflect investment activity, balances, or other assets available to the
Common Retirement Fund. In addition, pension contributions and payments to retirees are
excluded, since these payments are not required to be appropriated. 

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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 State’s Financial Plan and reporting include 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 non-
profit organizations. Certain disbursements from Capital Projects Funds, including payments to
local government units and public authorities, are recorded as local assistance.

PS (Personal Service) - Includes the payment of salaries and compensation for State employees.

NPS (Non-Personal Service) - Includes payments for operational costs such as miscellaneous
contractual obligations, supplies and materials, travel, rentals and repairs, utilities, postage and
shipping, printing, and telephone.

GSCs (General State Charges) - Includes 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 employer’s 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 PILOT programs, as well as payments for local assessments on State-
owned 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 tax-financed State debt service on long-term debt,
contractual-obligation and lease-purchase arrangements with several public authorities and
municipalities, and lease-purchase payments for Health and Mental Hygiene facilities.

Capital Projects - Includes payments made for the acquisition or construction of the State’s capital
facilities. Included in this category are planning, land acquisition, design, construction, engineering
services, and equipment costs; highway, parkway and rail preservation projects; and outdoor
recreation and environmental conservation 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.

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Bond Proceeds - Includes the proceeds of General Obligation Bonds and short-term notes issued
in the form of commercial paper or Bond Anticipation Notes (BANs) and are stated net of notes
redeemed from the proceeds of long-term 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

Funds of the General Fund may be legally segregated for specific future use or informally reserved
for specified purposes. The following funds of the General Fund are established in law:

Tax Stabilization Reserve - Created to provide a reserve to finance a cash-basis 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 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
fewer than three annual installments.

Rainy Day Reserves - 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 15 percent
of projected General Fund spending during the fiscal year immediately following the then-current
fiscal year.

Contingency Reserve - 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.

Community Projects - Created pursuant to law to finance discretionary, usually local, projects
("member items") sponsored by individual legislators and the Governor. In previous years, the
Budget included lump sum appropriations for the Governor, Senate and the Assembly, to be
designated for various grants, awards and contracts with local governments, not-for-profit
organizations and community groups. The FY 2023 Enacted Budget included no new
appropriations.

The following funds of the General Fund are reserved for specified or undesignated purposes:

Debt Management - Reserved for a) payment of principal, interest, or related expenses;

b) retiring or defeasing existing State-supported debt obligations, including accrued interest; and
c) funding of capital projects, equipment, or similar expenses that would otherwise be financed
with debt.

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Undesignated Fund Balance - From time to time, DOB will informally designate unrestricted
balances in the General Fund for specific purposes. These amounts are typically identified with the
phrase “reserved for.” For example, 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.

Extraordinary Monetary Settlements - Includes the balance of Extraordinary Monetary Settlements

after planned uses.

Note 5 — Off-Budget Transactions

These 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 on deposit at various public authorities, rather than from a
STIP or General Fund loan.

Note 6 — General Fund/HCRA Combined Gap

Current HCRA authorization ends March 31, 2023. HCRA is projected to remain balanced over this
period. Any unforeseen shortfall would need to be financed by the General Fund or HCRA
programs.

Note 7 — 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 short-term loans from STIP to cover temporary cash shortfalls in certain
funds and accounts, including the General Fund, that result 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).

The General Fund is authorized to borrow resources temporarily from STIP for up to four months,
or to the end of the fiscal year, whichever period is shorter. The State last used this authorization
in April 2011 when the General Fund needed to temporarily borrow a minimal amount of funds from
STIP for a period of five days. The 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 State’s governmental funds and a relatively small amount of other money

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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.

Note 8 — 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 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 Comptroller’s
accounting practices shown in Exhibit A of the Comptroller’s Annual Report to the Legislature.

Note 9 — Temporary Loans Summary

Outstanding loans include activities that are financed initially by advances for bond-reimbursable
capital spending pending receipt of bond proceeds; or other State spending pending receipts to
Federal Funds, State Special Revenue Funds, and Proprietary Funds. The total loan balance
typically increases throughout the State fiscal year, reaching its peak between the second and third
quarters. The spike reflects mainly 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.
Total outstanding loans remained relatively flat from March 2021.

TEMPORARY LOANS OUTSTANDING
(millions of dollars)

March 31 Annual
2021 2022 Change

Total Loans Outstanding  5,840  5,936         96

State Special Revenue Funds      431      407        (24)
Federal Funds  3,696  3,911       215
Capital Funds  1,279  1,396       117
Proprietary Funds      434      222      (212)

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Note 10 - Extraordinary Monetary Settlements Received and Uses
 
Beginning in FY 2015, the State began receiving Extraordinary Monetary Settlements for
violations of State laws by major financial institutions and other entities. Due to the size of
the settlement receipts, the State began to separately track these one-time resources for
purposes of using the funds for non-recurring expenditures and to bolster State reserves.

Since FY 2019, settlement receipts below $25 million are deposited to the General Fund
and utilized for general operations consistent with past practice prior to the extraordinary
levels that began in FY 2015.

The Financial plan includes settlements as detailed below:

 Robinhood Crypto, LLC (“RHC”) paid a $30 million civil monetary penalty pursuant to an
August 1, 2022 Consent Order between RHC and the New York State Department of
Financial Services (“DFS”). This Consent Order resolves DFS’s investigation into anti-money
laundering, cybersecurity, and consumer protection violations committed by RHC.

 Grand River Enterprises Six Nations, LTD. and Native Wholesale Supply Company Inc.
(collectively “the Parties”) will pay $50 million to New York State pursuant to a September
9, 2022 Joint Stipulation for Entry of Proposed Stipulated Final Judgment and Order (the
“Order”) between the Defendants and the New York State Attorney General’s Office
(“OAG”). This Order stems from the defendants alleged possession of unstamped
cigarettes.

A full list of receipts by firm and amount are provided in the table below. Detailed
descriptions for prior receipts are available in previous Financial Plan publications.

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SUMMARY OF RECEIPTS OF EXTRAORDINARY MONETARY SETTLEMENTS BETWEEN 
REGULATORS AND FINANCIAL INSTITUTIONS
(millions of dollars)

FYs
2015 ‐ 2021 FY 2022 FY 2023 FY 2024 Total

Extraordinary Monetary Settlements 13,350 68 113 34 13,565

Aetna Insurance Company 2 0 0 0 2
Agricultural Bank of China 215 0 0 0 215
American International Group, Inc. 35 0 0 0 35
Athene Life Insurance 60 0 0 0 60
AXA Equitable Life Insurance Company 20 0 0 0 20
Bank Hapoalim 220 0 0 0 220
Bank Leumi 130 0 0 0 130
Bank of America 300 0 0 0 300
Bank of America Merrill Lynch 42 0 0 0 42
Bank of Korea 35 0 0 0 35
Bank of Pakistan 0 35 0 0 35
Bank of Tokyo Mitsubishi 315 0 0 0 315
Barclays 685 0 0 0 685
BNP Paribas 3,941 0 0 0 3,941
Chubb  1 0 0 0 1
Cigna 2 0 0 0 2
Citigroup (State Share) 92 0 0 0 92
Commerzbank 692 0 0 0 692
Conduent Education Services 1 0 0 0 1
Credit Agricole 459 0 0 0 459
Credit Suisse AG 880 0 0 0 880
Deutsche Bank 1,599 0 0 0 1,599
FedEx 26 0 0 0 26
Goldman Sachs 445 0 0 0 445
Google/YouTube 34 0 0 0 34
Grand River Enterprises Six Nations 0 0 50 0 50
Habib Bank 225 0 0 0 225
Intesa SanPaolo 235 0 0 0 235
Lockton Affinity  7 0 0 0 7
Mashreqbank  40 33 33 34 140
Mega Bank 180 0 0 0 180
MetLife Parties 70 0 0 0 70
Morgan Stanley 150 0 0 0 150
MUFG Bank 33 0 0 0 33
Nationstar Mortgage 5 0 0 0 5
New Day 1 0 0 0 1
Ocwen Financial  100 0 0 0 100
Oscar Insurance Company 1 0 0 0 1
PHH Mortgage 28 0 0 0 28
PricewaterhouseCoopers LLP 25 0 0 0 25
Promontory 15 0 0 0 15
RBS Financial Products Inc. 100 0 0 0 100
Robinhood Crypto 0 0 30 0 30
Société Générale SA 498 0 0 0 498
Standard Chartered Bank 662 0 0 0 662
Unicredit 506 0 0 0 506
UBS 41 0 0 0 41
Volkswagen 65 0 0 0 65
Wells Fargo 65 0 0 0 65
Western Union 60 0 0 0 60
William Penn 6 0 0 0 6
Other Settlements  1 0 0 0 1

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The table below summarizes past and planned uses of the Extraordinary Monetary Settlements
received to date.

GENERAL FUND SUMMARY OF RECEIPTS AND USE/TRANSFER OF FUNDS FROM EXTRAORDINARY MONETARY SETTLEMENTS 
BETWEEN REGULATORS AND FINANCIAL INSTITUTIONS
(millions of dollars)

FYs 
2015 ‐ 2021  FY 2022   FY 2023   FY 2024   FY 2025   FY 2026   FY 2027  Total

Opening Settlement Balance in General Fund 0         2,083         1,837     1,544        716        157 2 0

Receipt of Extraordinary Monetary Settlements 13,350 68 113 34 0 0 0 13,565

Use/Transfer of Funds 11,267            314            406        862        559        155 2 13,565

Capital Purposes: 6,006 246 193 829 559 155 2 7,990

Dedicated Infrastructure Investment Fund (DIIF)  4,643 235 676 1,086 524 146 0 7,310

Environmental Protection Fund 120 0 0 0 0 0 0 120

Mass Transit  76 5 3 1 0 0 0 85
Healthcare  167 6 14 17 10 9 2 225

Clean Water Grants 0 0 0 225 25 0 0 250

Javits Center Expansion 1,000 0 0 0 0 0 0 1,000

Bond Proceed Receipts for Javits Center Expansion 0 0 (500) (500) 0 0 0 (1,000)

Other Purposes: 3,128 0 103 0 0 0 0 3,231

Audit Disallowance ‐ Federal Settlement 850 0 0 0 0 0 0 850

CSX Litigation Payment 76 0 0 0 0 0 0 76
Financial Plan ‐ General Fund Operating Purposes  1,807 0 100 0 0 0 0 1,907

Mass Transit Operating 10 0 0 0 0 0 0 10

MTA Operating Aid 194 0 0 0 0 0 0 194

Department of Law ‐ Litigation Services Operations 186 0 3 0 0 0 0 189

OASAS Chemical Dependence Program 5 0 0 0 0 0 0 5

Reservation of Funds: 2,133 68 110 33 0 0 0 2,344

Rainy Day Reserves 488 0 0 0 0 0 0 488

Reserve for Economic Uncertainties 1,490 68 110 33 0 0 0 1,701

Reserve for Retroactive Labor Agreements 155 0 0 0 0 0 0 155

Closing Settlement Balance in General Fund 2,083 1,837 1,544 716 157 2 0 0

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Since 2015, the State anticipates receiving a total of $13.6 billion in monetary settlements that have
been separately identified and used mainly for nonrecurring purposes. These funds have increased
the State's cash on hand and improved its liquidity position. A large portion of the monetary
settlements ($8.0 billion) has been programmed for capital projects that are expected to spend
over multiple years. This has provided the flexibility to temporarily use these cash resources to
support capital spending and avoid issuing debt immediately, which provides State savings from
avoided interest costs. Specifically, the State used a portion of monetary settlements in this way
for the following purposes:

1. Settlement resources were used to pay for $1.3 billion of capital spending in FY 2017 to
support higher education, transportation, and economic development. This $1.3 billion
advance from settlement funds was repaid over a two-year period, as the State reimbursed
this capital spending with bond proceeds in FY 2018 ($800 million) and FY 2019
($500 million).

2. The Javits Center expansion project's initial capital funding requirements were supported
by settlement fund balances in the first instance, beginning in FY 2018. These expenses
are expected to be reimbursed from bond proceeds in FY 2023 and FY 2024.

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Note 11 – Gaming Receipts
 
GAMING RECEIPTS
(millions of dollars)

FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027

Actuals Projected Projected Projected Projected Projected
TOTAL RECEIPTS 4,790 4,545 4,600 4,611 4,618 4,663

Education 4,102 4,253 4,329 4,340 4,347 4,384

Traditional Lottery 2,601 2,547 2,561 2,561 2,561 2,561
VLT Gaming 1,002 990 991 989 989 989
Mobile Sports Wagering 357 576 635 648 655 659
Commercial Gaming (School Aid) 135 134 136 136 136 169
Interactive Fantasy Sports 7 6 6 6 6 6

All Other 688 292 271 271 271 279

Tribal State Compact 650 247 226 226 226 226
Commercial Gaming (Local) 34 34 34 34 34 42
Mobile Sports Wagering (Youth Sports) 2 5 5 5 5 5
Mobile Sports Wagering (Problem Gambling) 2 6 6 6 6 6

This note provides additional detail on State Operating Funds gaming receipts projections over the
course of the Enacted Budget Financial Plan.

FY 2023 education gaming receipts are projected to increase from FY 2022, primarily due to a
large increase in non-license fee mobile sports wagering receipts, which is the result of the market
experiencing its first full year of operations. This is slightly offset by a small decline in traditional
lottery receipts. Rivers, Resorts World Catskills, and del Lago casinos successfully petitioned for a
lower slot tax rate for FY 2022 through FY 2026, whereas Tioga was granted a lower slot tax rate
for FY 2022 only, which was paid out retroactively during FY 2023.

All other gaming receipts are projected to significantly decrease in FY 2023, mainly due to the
receipt of delinquent slot share payments in FY 2022, owed to the State by the Seneca Nation,
retroactive to June 2017. Excluding the Seneca payments owed through FY 2021 that were paid in
FY 2022, Tribal State Compact receipts are expected to increase due to the anticipated resumption
of slot share payments by the Saint Regis Mohawk Tribe.

Education gaming receipts are projected to increase in FY 2024 and the outyears, primarily due to
projected growth of mobile sports wagering as the market progresses toward maturity.
Additionally, commercial gaming is expected to increase significantly in FY 2027 as slot tax rates
for Rivers, Resorts World Catskills, and del Lago casinos are set to revert to their higher, pre-petition
levels.

All other gaming receipts in FY 2024 are expected to decline entirely due to the expected receipt
of delinquent slot share payments in FY 2023, owed by the Saint Regis Mohawk Tribe, retroactive
to March 2020. Outyear changes to all other gaming receipts are either flat or minimal.

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Note 12 - List of Health Care Asset Sales and Conversions
The State has or is expected to receive receipts associated with the following health care asset
sales and conversions.

Fidelis - Centene Asset Sale

In September 2017, Fidelis Care (a non-profit insurer associated with the Catholic Diocese of New
York) agreed to sell a substantial portion of its assets to Centene Corporation, a for-profit health
insurer based in St. Louis, Missouri, in order to facilitate Centene’s entry into New York’s health
insurance marketplace. Consistent with previous transactions of similar nature in New York, the
transaction was subject to regulatory approval by DOH, DFS and the Office of the Attorney General
(OAG). The transaction included an agreement that the companies would contribute an estimated
$2 billion over five years beginning in FY 2019.
Direct payments are expected to offset State costs for health care transformation activities,
including enhancing access to affordable quality health care and health care-related services for
the poor, disabled, disadvantaged, elderly and/or underserved people of the State, and/or to assist
populations with any unmet health care-related needs including, but not limited to, those
associated with the social determinants of health.

Following completion of all regulatory approvals, the initial $1 billion direct payment from Fidelis
Care was deposited into the HCTF in July 2018, followed by a second round of payments totaling
$468 million at the end of FY 2020. In December 2020, the State received Centene’s $68 million
contribution for FY 2021, with the remaining $50 million contribution from Fidelis collected in
January 2020.

As of January 2022, Centene and Fidelis has fulfilled its FY 2022 contributions for $68 million and
$50 million, respectively. The conversion is expected to be complete following Centene’s
remittance of $68 million in FY 2023. The HCTF does not include increased insurance tax receipts
from Centene, or higher Medicaid provider rates paid to Centene, which are reflected in the
General Fund and represent a component of the estimated $2 billion contribution over five years.
 
CVS - Aetna Acquisition

In November 2018, DFS approved an application by CVS Health Corp. and CVS Pharmacy Inc. to
acquire Aetna Health Insurance Company, a New York domestic stock accident and health
insurance company. The acquisition was subject to several conditions, including enhanced
consumer and health insurance rate protections, privacy controls, cybersecurity compliance, and
a $40 million obligation to New York State over three years. As of December 2021, commensurate
with amounts collected in FY 2020, FY 2021, and FY 2022, fiscal obligations to the State have
been met in full.

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 FINANCIAL PLAN ACCOMPANYING NOTES

 
 
Cigna - Express Scripts

In December 2018, DFS approved the request by Cigna Corporation, a health services
organization, to acquire Express Scripts, a subsidiary pharmacy benefit management organization
of Medco Containment Insurance Company of New York. Pursuant to the DFS approved terms, the
combined entity is expected to contribute a total of $20 million to New York through FY 2022 and
will implement an enhanced care model that will reduce the cost of care and coverage gaps related
to diabetes care, cardiology care and opioid abuse. Additional conditions include adherence to
New York’s cyber-security regulations and consumer protections related to insurance premiums
and drug prices. In March 2021, the State received its second of three annual installments totaling
approximately $7 million. The third and final $7 million installment was remitted to DFS in February
2022 and deposited in the Health Care Transformation Fund in April 2022.

Affinity - Molina Healthcare

In September 2020, Affinity Health, a not-for-profit health plan providing Medicaid, EP and CHP
services, finalized agreements on the sale of its assets to Molina Healthcare. In the terms of the
agreement, Affinity made a voluntary commitment to the State from the proceeds of liquidation. At
the completion of the acquisition, the State received a one-time collection of $110 million in
December 2021, which were used in FY 2022 to offset the cost of State only payments funded
from the Global Cap.

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 FINANCIAL PLAN ACCOMPANYING NOTES

 
 
Note 13 - Restatement of FY 2022 Opening Fund Balance
Pursuant to FY 2022 Enacted Budget Legislation (Chapter 50), the City University Tuition
Reimbursement Fund and CUNY Senior College Operating Fund have been reclassified from a
Special Revenue State Fund and Agency Fund, respectively, to Enterprise Funds. As a result, the
opening cash balances for FY 2022 in the Special Revenue State Funds and the Agency Funds
have been reduced with a concomitant increase in the Enterprise Funds. Additionally, the College
Savings Account within the Miscellaneous State Special Revenue Funds was reclassified to the
Private Purpose Trust Funds. This also reduces the opening balance of the FY 2022 Special
Revenue State Funds with an equivalent increase to the Private Purpose Trust Funds. The table
below summarizes the changes to the FY 2022 opening balance.

TEMPORARY LOANS OUTSTANDING
(millions of dollars)

March 31 Annual
2021 2022 Change

Total Loans Outstanding  5,840  5,936         96

State Special Revenue Funds      431      407        (24)
Federal Funds  3,696  3,911       215
Capital Funds  1,279  1,396       117
Proprietary Funds      434      222      (212)

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166
 
 

GLOSSARY OF ACRONYMS

 
 
 

 
 GLOSSARY OF ACRONYMS

 
  AAA Area Agencies on Aging
ACA Affordable Care Act
AG Attorney General
AIM Aid and Incentives for Municipalities
AMTAP Additional Mass Transportation Assistance Program
APCD All-Payer Claims Database
ARP American Rescue Plan Act of 2021
AXA AXA Equitable Life Insurance Company
AY Academic Year (July 1 through June 30) – SUNY/CUNY
BANs Bond Anticipation Notes
BEA Bureau of Economic Analysis
BLS Bureau of Labor Statistics
BNPP BNP Paribas, S.A., New York Branch
BOCES Boards of Cooperative Educational Services
BTMU Bank of Tokyo-Mitsubishi UFJ, Ltd.
CAC Climate Action Council
CANS Child and Adolescent Needs and Strengths
CARES Act Coronavirus Aid, Relief, and Economic Security Act
CES Current Employment Statistics
CFT Corporate Franchise Tax
CFY City Fiscal Year
CHP Child Health Plus
CHUBB Chubb Group Holdings Inc. and Illinois Union Insurance Company
CIGNA Cigna Health and Life Insurance Company
CISO Chief Information Security Office
CLCPA Climate Leadership and Community Protection Act of 2019
CMS Centers for Medicare & Medicaid Services
COLA Cost-of-Living Adjustment
COVID-19 Coronavirus Disease 2019
CPI Consumer Price Index
CPRSA Coronavirus Preparedness and Response Supplemental Appropriations Act
CRF Coronavirus Relief Fund
CRRSA Coronavirus Response and Relief Supplemental Appropriations Act
CSEA Civil Service Employees Association
CSX CSX Transportation, Inc.
CUNY City University of New York
CUT Corporation and Utilities Tax
CW/CA Clean Water/Clean Air
DANY New York County District Attorney
DASNY Dormitory Authority of the State of New York
DDPC Developmental Disabilities Planning Council
DFS Department of Financial Services
DHBTF Dedicated Highway and Bridge Trust Fund
DHCR Division of Housing and Community Renewal
DHSES Division of Homeland Security & Emergency Services
DMNA Division of Military and Naval Affairs
DMV Department of Motor Vehicles
DOB Division of the Budget
DOCCS Department of Corrections and Community Supervision
DOH Department of Health
DOT Department of Transportation
DS Debt Service
DSH Disproportionate Share Hospital
DTF Department of Taxation and Finance

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 GLOSSARY OF ACRONYMS

 
 
EANS Emergency Assistance for Nonpublic Schools
ECEP Employer Compensation Expense Program
eFMAP Enhanced Federal Medical Assistance Percentage
EI Early Intervention
EP Essential Plan
EPF Environmental Protection Fund
EPIC Elderly Pharmaceutical Insurance Coverage
ERAP Emergency Rental Assistance Program
ERS Employees' Retirement System
ESEA Elementary and Secondary Education Act
ESD Empire State Development
ESG Environmental, Social and Governance
ESSER Elementary and Secondary School Emergency Relief Fund
ESSHI Empire State Supportive Housing Initiative
FEMA Federal Emergency Management Agency
FFCRA Families First Coronavirus Response Act
FFP Federal Financial Participation
FFY Federal Fiscal Year (October 1 Through September 30)
FHWA Federal Highway Administration
FMAP Federal Medical Assistance Percentage
FOMC Federal Open Market Committee
FPG Fortis Property Group
FRB Financial Restructuring Board
FTE Full-Time Equivalent
FY Fiscal Year
GAAP Generally Accepted Accounting Principles
GASB Governmental Accounting Standards Board
GASBS Governmental Accounting Standards Board Statement
GDP Gross Domestic Product
GEER Governor’s Emergency Education Relief
GLIP Group Life Insurance Plan
GPHW General Public Health Work
GSCs General State Charges
GSEU Graduate Student Employees Union
GSI General Salary Increases
HCBS Home and Community-Based Services
HCRA Health Care Reform Act
HCTF Health Care Transformation Fund
HEAP Home Energy Assistance Program
HESC Higher Education Services Corporation
HFNY Healthy Families New York
HMO Health Maintenance Organization
HPNAP Hunger Prevention and Nutrition Assistance Program
HUT Highway Use Tax
ICR Institutional Cost Reports
IDEA Individuals with Disabilities Education Act
IGT Intergovernmental Transfers
IIJA Infrastructure Investment and Jobs Act
IPCC Intergovernmental Panel on Climate Change of the United Nations
IRA Inflation Reduction Act
IRS Internal Revenue Service
IT Information Technology
ITS Information Technology Services
JOLTS Job Openings and Labor Turnover Survey
JSOC Joint Security Operations Center

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 GLOSSARY OF ACRONYMS

 
 
LFY Local Fiscal Year
LICH Long Island College Hospital
LLC Limited Liability Company
LTSS Long Term Service and Support
LWA Lost Wages Assistance
M/C Management Confidential
MCTD Metropolitan Commuter Transportation District
MHSF Mental Hygiene Stabilization Fund
MLF Municipal Liquidity Facility
MOE Maintenance of Effort
MRT Medicaid Redesign Team
MRT II Medicaid Redesign Team II
MSA Master Settlement Agreement
MTA Metropolitan Transportation Authority

MTOAF Mass Transportation Operating Assistance Fund

NANY Nurses Across New York
NIPAs National Income and Product Accounts
NMS New Medical Site
NPS Non-Personal Service
NYC New York City
NYHER New York Health Equity Reform
NYS New York State
NYSCOPBA New York State Correctional Officers and Police Benevolent Association
NYSHIP New York State Health Insurance Program
NYSLRS New York State and Local Retirement System
NYSOH New York State of Health
NYSPIA New York State Police Investigators Association
NYSTA New York State Thruway Authority
NYSTPBA Police Benevolent Association of the New York State Troopers
NYU New York University
OAG Office of the Attorney General
OASAS Office of Addiction Services and Supports
OCFS Office of Children and Family Services
OMH Office of Mental Health
OPEB Other Post-Employment Benefits
OPWDD Office for People with Developmental Disabilities
ORP Optional Retirement Program
OSC Office of the State Comptroller
OTDA Office of Temporary and Disability Assistance
PAYGO Pay-As-You-Go
PBANYS Police Benevolent Association of New York State
PBT Petroleum Business Tax
PEF Public Employees Federation
PFRS Police and Fire Retirement System
PHE Public Health Emergency
PIGI Personal Income Growth Index
PILOT Payments in Lieu of Taxes
PIT Personal Income Tax
PMT Payroll Mobility Tax
PPE Personal Protective Equipment
PPO Preferred Provider Organization
PS Personal Service
PTET Pass-Through Entity Tax
QCEW Quarterly Census of Employment and Wages

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 GLOSSARY OF ACRONYMS

 
 
RBS RBS Financial Products Inc. (formally Greenwich Capital Financial Products, Inc.)
RBTF Revenue Bond Tax Fund
RFP Request for Proposals
RHBTF Retiree Health Benefit Trust Fund
RHC Robinhood Crypto, LLC
RHY Runaway Homeless Youth
RSSL Retirement and Social Security Law
SALT State and Local Tax
SED State Education Department
SFE State Funds Equivalent
SFY State Fiscal Year (April 1 Through March 31)
SHIN-NY Statewide Health Information Network for New York
SNAP Supplemental Nutrition Assistance Program
SOFA State Office for the Aging
SSI Supplemental Security Income
STAR School Tax Relief
STEM Science, Technology, Engineering, and Math
STIP Short-Term Investment Pool
SUNY State University of New York
SY School Year (July 1 through June 30)
TANF Temporary Assistance for Needy Families
TAP Tuition Assistance Program
TCJA Tax Cuts and Jobs Act of 2017
TRS Teachers’ Retirement System
TY Tax Year (January 1 Through December 31)
UBS UBS Securities LLC and UBS Real Estate Securities Inc.
UI Unemployment Insurance
U.S. United States
UUP United University Professions
VDC Voluntary Defined Contribution
VLT Video Lottery Terminal

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172
 
 

FINANCIAL PLAN TABLES

 
 
 

 
 FINANCIAL PLAN TABLES

 
 
General Fund – Total Budget
Financial Plan, Annual Change from FY 2022 to FY 2023 ....................................... T-1
Financial Plan Projections FY 2023 through FY 2027 .............................................. T-2
FY 2023 ................................................................................................................................. T-3
FY 2024 ................................................................................................................................. T-4
FY 2025 ................................................................................................................................. T-5
FY 2026 ................................................................................................................................. T-6
FY 2027 ................................................................................................................................. T-7

General Fund – Revenue Detail (Excluding Transfers)

Financial Plan Projections FY 2023 through FY 2027 .............................................. T-8
Financial Plan, Annual Change from FY 2022 to FY 2023 ...................................... T-9

State Operating Funds Budget

FY 2022 ............................................................................................................................... T-10
FY 2023 ................................................................................................................................ T-11
FY 2024 ............................................................................................................................... T-12
FY 2025 ............................................................................................................................... T-13
FY 2026 ............................................................................................................................... T-14
FY 2027 ............................................................................................................................... T-15
Annual Change from FY 2022 to FY 2023 ................................................................ T-16

All Governmental Funds – Total Budget

FY 2022 ................................................................................................................................T-17
FY 2023 ............................................................................................................................... T-18
FY 2024 ............................................................................................................................... T-19
FY 2025 .............................................................................................................................. T-20
FY 2026 ............................................................................................................................... T-21
FY 2027 .............................................................................................................................. T-22
Annual Change from FY 2022 to FY 2023 ............................................................... T-23

All Governmental Funds – Revenue Detail

FY 2022 .............................................................................................................................. T-24
FY 2023 .............................................................................................................................. T-25
FY 2024 .............................................................................................................................. T-26
FY 2025 ...............................................................................................................................T-27
FY 2026 .............................................................................................................................. T-28
FY 2027 .............................................................................................................................. T-29
Annual Change from FY 2022 to FY 2023 ............................................................... T-30

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 FINANCIAL PLAN TABLES

 
 
Special Revenue Funds
FY 2022 ............................................................................................................................... T-31
FY 2023 .............................................................................................................................. T-32
FY 2024 .............................................................................................................................. T-33
FY 2025 .............................................................................................................................. T-34
FY 2026 .............................................................................................................................. T-35
FY 2027 .............................................................................................................................. T-36
Annual Change from FY 2022 to FY 2023 ................................................................ T-37
Receipts Detail, FY 2023 through FY 2027 .............................................................. T-38
Receipts Detail, Annual Change from FY 2022 to FY 2023 ................................ T-39

Capital Budget
FY 2022 .............................................................................................................................. T-40
FY 2023 ............................................................................................................................... T-41
FY 2024 .............................................................................................................................. T-42
FY 2025 .............................................................................................................................. T-43
FY 2026 .............................................................................................................................. T-44
FY 2027 .............................................................................................................................. T-45
Annual Change from FY 2022 to FY 2023 ............................................................... T-46
Receipts Detail, FY 2023 through FY 2027 ............................................................... T-47
Receipts Detail, Annual Change from FY 2022 to FY 2023 ................................. T-47
Off Budget Capital Spending, FY 2022 through FY 2027 .................................... T-48

Debt Service Funds – Revenue Detail

Projections FY 2023 through FY 2027 ...................................................................... T-49
Annual Change from FY 2022 to FY 2023 ............................................................... T-49

State Funds – Total Budget

FY 2022 .............................................................................................................................. T-50
FY 2023 ............................................................................................................................... T-51
FY 2024 .............................................................................................................................. T-52
FY 2025 .............................................................................................................................. T-53
FY 2026 .............................................................................................................................. T-54
FY 2027 .............................................................................................................................. T-55
Annual Change from FY 2022 to FY 2023 ............................................................... T-56

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 FINANCIAL PLAN TABLES

 
 
Cash Flow – FY 2022 Actuals
General Fund......................................................................................................................T-57
State Operating Funds.................................................................................................... T-58
All Governmental Funds ................................................................................................. T-59
Special Revenue Funds - Total ..................................................................................... T-60
Special Revenue Funds - State ..................................................................................... T-61
Special Revenue Funds - Federal ................................................................................ T-62
Debt Service Funds ......................................................................................................... T-63
Capital Projects Funds - Total ....................................................................................... T-64
Capital Projects Funds - State....................................................................................... T-65
Capital Projects Funds - Federal .................................................................................. T-66
State Funds .........................................................................................................................T-67

Cash Flow – FY 2023 Monthly Projections

General Fund..................................................................................................................... T-68
State Operating Funds.................................................................................................... T-69
All Governmental Funds ................................................................................................. T-70
Special Revenue Funds - Total .......................................................................................T-71
Special Revenue Funds - State .....................................................................................T-72
Special Revenue Funds - Federal ................................................................................. T-73
Debt Service Funds .......................................................................................................... T-74
Capital Projects Funds - Total ........................................................................................T-75
Capital Projects Funds - State........................................................................................T-76
Capital Projects Funds - Federal ................................................................................... T-77
State Funds .........................................................................................................................T-78

Health Care Reform Act Resources Fund

Projections FY 2023 (Change from First Quarter) ....................................................T-79
Projections FY 2023 through FY 2027 ...................................................................... T-80
Annual Change from FY 2022 to FY 2023 ............................................................... T-80
FY 2022 Monthly Cash Actuals ..................................................................................... T-81
FY 2023 Monthly Cash Flow Projections ................................................................... T-81

Proprietary and Fiduciary Funds (FY 2022 through FY 2027) ................................ T-82

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177
 FINANCIAL PLAN TABLES

 
 
Workforce Summary Report (FY 2021 through FY 2023)
General Fund ................................................................................................................... T-83
State Operating Funds.................................................................................................... T-85
State Funds ........................................................................................................................T-87
All Funds ............................................................................................................................ T-89
Special Revenue Fund - Other ...................................................................................... T-91
Special Revenue Fund - Federal .................................................................................. T-93
Capital Projects Fund - Other........................................................................................ T-94
Capital Projects Fund - Federal .................................................................................... T-95
Enterprise Fund ................................................................................................................ T-96
Internal Service Fund .......................................................................................................T-97
Agency Trust Fund .......................................................................................................... T-98
Pension Trust Fund .......................................................................................................... T-99
Private Purpose Trust Fund ..........................................................................................T-100

Spending Detail by Agency (FY 2022 through FY 2027)

General Fund – Total (Agency Detail Excluding Transfers) .................................. T-101
General Fund – Total ..................................................................................................... T-107
General Fund – Local Assistance ............................................................................... T-109
General Fund – State Operations ................................................................................. T-111
General Fund – Personal Service ................................................................................ T-113
General Fund – Non-personal Service ....................................................................... T-115
General Fund – General State Charges..................................................................... T-117

State Operating Funds – Total (Agency Detail) ....................................................... T-118

State Operating Funds – Total .................................................................................... T-125
State Operating Funds – Local Assistance .............................................................. T-127
State Operating Funds – State Operations .............................................................. T-129
State Operating Funds – Personal Service ............................................................... T-131
State Operating Funds – Non-personal Service ..................................................... T-133
State Operating Funds – General State Charges................................................... T-135

Capital Projects Funds – Total..................................................................................... T-137

All Governmental Funds – Total (Agency Detail).................................................... T-139

All Governmental Funds – Total.................................................................................. T-147
All Governmental Funds – Local Assistance ........................................................... T-149
All Governmental Funds – State Operations ............................................................ T-151
All Governmental Funds – Personal Service ........................................................... T-153
All Governmental Funds – Non-personal Service .................................................. T-155
All Governmental Funds – General State Charges ................................................ T-157

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178
 FINANCIAL PLAN TABLES

 
 
All Governmental Funds – Capital Projects ............................................................. T-159
State Funds – Total.......................................................................................................... T-161
State Funds – Local Assistance .................................................................................. T-163
State Funds – State Operations .................................................................................. T-165
State Funds – Personal Service .................................................................................. T-167
State Funds – Non-personal Service ......................................................................... T-169
State Funds – General State Charges ........................................................................ T-171
State Funds – Capital Projects .................................................................................... T-173

Special Revenue State Funds – Local Assistance ................................................. T-175

Special Revenue State Funds – Personal Service ................................................. T-176
Special Revenue State Funds – Non-personal Service ........................................ T-178
Special Revenue State Funds – General State Charges ...................................... T-180

Special Revenue Federal Funds – Local Assistance ............................................. T-182

Special Revenue Federal Funds – Personal Service ............................................ T-183
Special Revenue Federal Funds – Non-personal Service ................................... T-185
Special Revenue Federal Funds – General State Charges ................................. T-187

General Fund Transfers (FY 2022 through FY 2027)

General Fund Transfers from Other Funds .............................................................. T-189
General Fund Transfers to Other Funds .................................................................... T-191

FY 2023 Cash Basis Combining Statement

General Fund.................................................................................................................... T-192
Special Revenue Funds ................................................................................................. T-193
Special Revenue Other Funds Detail by Account .................................................. T-196
Miscellaneous Special Revenue Fund (339) Detail by Account ......................... T-201
Capital Projects Funds .................................................................................................. T-207
Debt Service Funds .......................................................................................................T-209
Internal Services .............................................................................................................. T-210
Enterprise ........................................................................................................................... T-211

Debt Tables .......................................................................................................................... T-212

  FY23 MID-YEAR UPDATE

179
  CASH FINANCIAL PLAN 
GENERAL FUND
(millions of dollars)

FY 2022 FY 2023 Annual Annual

Actuals Projected $ Change % Change

Opening Fund Balance 9,161 33,053 23,892 260.8%

Receipts:
Taxes:
Personal Income Tax 33,464 22,646 (10,818) ‐32.3%
Consumption/Use Taxes 4,721 7,029 2,308 48.9%
Business Taxes 16,697 17,357 660 4.0%
Other Taxes 1,407 1,682 275 19.5%
Miscellaneous Receipts 2,325 2,195 (130) ‐5.6%
Federal Receipts 4,500 2,350 (2,150) ‐47.8%
Transfers from Other Funds:
PIT in Excess of Revenue Bond Debt Service 26,055 18,598 (7,457) ‐28.6%
PTET in Excess of Revenue Bond Debt Service 8,215 7,499 (716) ‐8.7%
ECEP in Excess of Revenue Bond Debt Service 0 7 7 0.0%
Sales Tax in Excess of LGAC Bond Debt Service 4,121 2,198 (1,923) ‐46.7%
Sales Tax in Excess of Revenue Bond Debt Service 5,572 7,344 1,772 31.8%
Real Estate Taxes in Excess of CW/CA Debt Service 1,479 1,157 (322) ‐21.8%
All Other 4,254 (430) (4,684) ‐110.1%
Total Receipts  112,810 89,632 (23,178) ‐20.5%

Disbursements:
Local Assistance 58,384 65,114 6,730 11.5%
State Operations:
Personal Service 8,063 10,481 2,418 30.0%
Non‐Personal Service 3,675 2,763 (912) ‐24.8%
General State Charges 8,983 8,666 (317) ‐3.5%
Transfers to Other Funds:
Debt Service 340 290 (50) ‐14.7%
Capital Projects 6,818 4,358 (2,460) ‐36.1%
SUNY Operations 1,385 1,508 123 8.9%
Other Purposes 1,270 2,001 731 57.6%
Total Disbursements 88,918 95,181 6,263 7.0%

Excess (Deficiency) of Receipts Over Disbursements 23,892 (5,549) (29,441) ‐123.2%

Closing Fund Balance 33,053 27,504 (5,549) ‐16.8%

Statutory Reserves
Tax Stabilization Reserve  1,435 1,632 197
Rainy Day Reserve  1,884 4,836 2,952
Contingency Reserve 21 21 0
Community Projects  26 21 (5)

Reserved For
Timing of PTET/PIT Credits 16,430 6,342 (10,088)
Pandemic Assistance 2,000 0 (2,000)
Undesignated Fund Balance 2,980 3,341 361
Debt Management 500 1,355 855
Labor Settlements/Agency Operations 275 765 490
Economic Uncertainties  5,665 7,647 1,982
Extraordinary Monetary Settlements 1,837 1,544 (293)

FY23 Mid-Year Update T-1

 CASH FINANCIAL PLAN 
GENERAL FUND 
(millions of dollars)

FY 2023 FY 2024 FY 2025 FY 2026 FY 2027

 Projected  Projected  Projected  Projected  Projected

Receipts:
Taxes:
Personal Income Tax 22,646 28,134 29,102 31,265 37,870
Consumption/Use Taxes 7,029 9,526 9,696 9,922 10,128
Business Taxes 17,357 16,424 16,632 14,929 8,831
Other Taxes 1,682 1,414 1,473 1,539 1,601
Miscellaneous Receipts 2,195 1,814 1,842 1,879 1,914
Federal Receipts 2,350 2,250 3,645 0 0
Transfers from Other Funds:
PIT in Excess of Revenue Bond Debt Service 18,598 26,759 28,279 29,340 36,093
PTET in Excess of Revenue Bond Debt Service 7,499 7,928 8,277 6,617 (50)
ECEP in Excess of Revenue Bond Debt Service 7 7 8 8 (1)
Sales Tax in Excess of LGAC Bond Debt Service 2,198 0 0 0 0
Sales Tax in Excess of Revenue Bond Debt Service 7,344 7,523 7,527 7,620 7,689
Real Estate Taxes in Excess of CW/CA Debt Service 1,157 1,077 1,159 1,243 1,334
All Other (430) 1,892 1,928 2,007 1,887
Total Receipts  89,632 104,748 109,568 106,369 107,296

Disbursements:
Local Assistance 65,114 71,991 76,742 79,712 82,597
State Operations:
Personal Service 10,481 10,302 10,376 10,474 10,543
Non‐Personal Service 2,763 3,051 3,258 3,533 3,570
General State Charges 8,666 9,397 10,591 11,901 13,294
Transfers to Other Funds:
Debt Service 290 253 311 332 373
Capital Projects 4,358 6,288 5,949 3,196 2,627
SUNY Operations 1,508 1,499 1,482 1,482 1,482
Other Purposes 2,001 1,883 1,392 1,376 1,390
Total Disbursements 95,181 104,664 110,101 112,006 115,876

Use (Reservation) of Fund Balance:
Community Projects  5 3 0 0 0
Debt Management (855) (81) 576 860 0
Economic Uncertainties  (1,982) 860 569 3,514 2,627
Extraordinary Monetary Settlements 293 828 559 155 2
Labor Settlements/Agency Operations (490) (1,000) (1,450) (1,450) (1,450)
Pandemic Assistance 2,000 0 0 0 0
Rainy Day Reserve (2,952) (3,101) (3,276) (3,344) (2,547)
Tax Stabilization Reserve  (197) (207) (218) (170) (80)
Timing of PTET/PIT Credits 10,088 (358) (101) 2,761 4,040
Undesignated Fund Balance (361) 2,824 375 0 0
Total Use (Reservation) of Fund Balance 5,549 (232) (2,966) 2,326 2,592

Excess (Deficiency) of Receipts and Use (Reservation) 
of Fund Balance Over Disbursements 0 (148) (3,499) (3,311) (5,988)

FY23 Mid-Year Update T-2

 CASH FINANCIAL PLAN 
GENERAL FUND
(millions of dollars)

FY 2023 FY 2023
First Quarter Change Mid‐Year

Receipts:
Taxes:
Personal Income Tax 22,396 250 22,646
Consumption/Use Taxes 7,062 (33) 7,029
Business Taxes 17,257 100 17,357
Other Taxes 1,372 310 1,682
Miscellaneous Receipts 1,768 427 2,195
Federal Receipts 2,350 0 2,350
Transfers from Other Funds:
PIT in Excess of Revenue Bond Debt Service 18,348 250 18,598
PTET in Excess of Revenue Bond Debt Service 7,499 0 7,499
ECEP in Excess of Revenue Bond Debt Service 7 0 7
Sales Tax in Excess of LGAC Bond Debt Service 2,163 35 2,198
Sales Tax in Excess of Revenue Bond Debt Service 7,346 (2) 7,344
Real Estate Taxes in Excess of CW/CA Debt Service 1,157 0 1,157
All Other 1,646 (2,076) (430)
Total Receipts  90,371 (739) 89,632

Disbursements:
Local Assistance 66,027 (913) 65,114
State Operations:
Personal Service 10,428 53 10,481
Non‐Personal Service 2,736 27 2,763
General State Charges 8,666 0 8,666
Transfers to Other Funds:
Debt Service 290 0 290
Capital Projects 4,348 10 4,358
SUNY Operations 1,508 0 1,508
Other Purposes 1,994 7 2,001
Total Disbursements 95,997 (816) 95,181

Use (Reservation) of Fund Balance:
Community Projects 5 0 5
Debt Management (855) 0 (855)
Economic Uncertainties  (1,905) (77) (1,982)
Extraordinary Monetary Settlements 293 0 293
Labor Settlements/Agency Operations (490) 0 (490)
Pandemic Assistance 2,000 0 2,000
Rainy Day Reserve (2,952) 0 (2,952)
Tax Stabilization Reserve (197) 0 (197)
Timing of PTET/PIT Credits 10,088 0 10,088
Undesignated Fund Balance (361) 0 (361)
Total Use (Reservation) of Fund Balance 5,626 (77) 5,549

Excess (Deficiency) of Receipts and Use (Reservation) 
of Fund Balance Over Disbursements 0 0 0

FY23 Mid-Year Update T-3

 CASH FINANCIAL PLAN 
GENERAL FUND
(millions of dollars)

FY 2024 FY 2024
First Quarter Change Mid‐Year

Receipts:
Taxes:
Personal Income Tax 28,134 0 28,134
Consumption/Use Taxes 9,526 0 9,526
Business Taxes 16,274 150 16,424
Other Taxes 1,414 0 1,414
Miscellaneous Receipts 1,814 0 1,814
Federal Receipts 2,250 0 2,250
Transfers from Other Funds:
PIT in Excess of Revenue Bond Debt Service 26,759 0 26,759
PTET in Excess of Revenue Bond Debt Service 7,928 0 7,928
ECEP in Excess of Revenue Bond Debt Service 7 0 7
Sales Tax in Excess of LGAC Bond Debt Service 0 0 0
Sales Tax in Excess of Revenue Bond Debt Service 7,523 0 7,523
Real Estate Taxes in Excess of CW/CA Debt Service 1,077 0 1,077
All Other 1,892 0 1,892
Total Receipts  104,598 150 104,748

Disbursements:
Local Assistance 72,040 (49) 71,991
State Operations:
Personal Service 10,276 26 10,302
Non‐Personal Service 3,040 11 3,051
General State Charges 9,397 0 9,397
Transfers to Other Funds:
Debt Service 253 0 253
Capital Projects 6,288 0 6,288
SUNY Operations 1,499 0 1,499
Other Purposes 1,883 0 1,883
Total Disbursements 104,676 (12) 104,664

Use (Reservation) of Fund Balance:
Community Projects 3 0 3
Debt Management (81) 0 (81)
Economic Uncertainties  860 0 860
Extraordinary Monetary Settlements 828 0 828
Labor Settlements/Agency Operations (1,000) 0 (1,000)
Rainy Day Reserve (3,101) 0 (3,101)
Tax Stabilization Reserve (207) 0 (207)
Timing of PTET/PIT Credits (358) 0 (358)
Undesignated Fund Balance 2,824 0 2,824
Total Use (Reservation) of Fund Balance (232) 0 (232)

Excess (Deficiency) of Receipts and Use (Reservation) 
of Fund Balance Over Disbursements (310) 162 (148)

FY23 Mid-Year Update T-4

 CASH FINANCIAL PLAN 
GENERAL FUND
(millions of dollars)

FY 2025 FY 2025
First Quarter Change Mid‐Year

Receipts:
Taxes:
Personal Income Tax 29,102 0 29,102
Consumption/Use Taxes 9,696 0 9,696
Business Taxes 16,482 150 16,632
Other Taxes 1,473 0 1,473
Miscellaneous Receipts 1,842 0 1,842
Federal Receipts 3,645 0 3,645
Transfers from Other Funds:
PIT in Excess of Revenue Bond Debt Service 28,279 0 28,279
PTET in Excess of Revenue Bond Debt Service 8,277 0 8,277
ECEP in Excess of Revenue Bond Debt Service 8 0 8
Sales Tax in Excess of LGAC Bond Debt Service 0 0 0
Sales Tax in Excess of Revenue Bond Debt Service 7,527 0 7,527
Real Estate Taxes in Excess of CW/CA Debt Service 1,159 0 1,159
All Other 1,928 0 1,928
Total Receipts  109,418 150 109,568

Disbursements:
Local Assistance 76,715 27 76,742
State Operations:
Personal Service 10,350 26 10,376
Non‐Personal Service 3,249 9 3,258
General State Charges 10,591 0 10,591
Transfers to Other Funds:
Debt Service 311 0 311
Capital Projects 5,949 0 5,949
SUNY Operations 1,482 0 1,482
Other Purposes 1,392 0 1,392
Total Disbursements 110,039 62 110,101

Use (Reservation) of Fund Balance:
Community Projects 0 0 0
Debt Management 576 0 576
Economic Uncertainties  569 0 569
Extraordinary Monetary Settlements 559 0 559
Labor Settlements/Agency Operations (1,450) 0 (1,450)
Rainy Day Reserve (3,276) 0 (3,276)
Tax Stabilization Reserve (218) 0 (218)
Timing of PTET/PIT Credits (101) 0 (101)
Undesignated Fund Balance 375 0 375
Total Use (Reservation) of Fund Balance (2,966) 0 (2,966)

Excess (Deficiency) of Receipts and Use (Reservation) 
of Fund Balance Over Disbursements (3,587) 88 (3,499)

FY23 Mid-Year Update T-5

 CASH FINANCIAL PLAN 
GENERAL FUND
(millions of dollars)

FY 2026 FY 2026
First Quarter Change Mid‐Year

Receipts:
Taxes:
Personal Income Tax 31,265 0 31,265
Consumption/Use Taxes 9,922 0 9,922
Business Taxes 14,779 150 14,929
Other Taxes 1,539 0 1,539
Miscellaneous Receipts 1,879 0 1,879
Transfers from Other Funds:
PIT in Excess of Revenue Bond Debt Service 29,340 0 29,340
PTET in Excess of Revenue Bond Debt Service 6,617 0 6,617
ECEP in Excess of Revenue Bond Debt Service 8 0 8
Sales Tax in Excess of LGAC Bond Debt Service 0 0 0
Sales Tax in Excess of Revenue Bond Debt Service 7,620 0 7,620
Real Estate Taxes in Excess of CW/CA Debt Service 1,243 0 1,243
All Other 2,007 0 2,007
Total Receipts  106,219 150 106,369

Disbursements:
Local Assistance 79,833 (121) 79,712
State Operations:
Personal Service 10,447 27 10,474
Non‐Personal Service 3,524 9 3,533
General State Charges 11,901 0 11,901
Transfers to Other Funds:
Debt Service 332 0 332
Capital Projects 3,196 0 3,196
SUNY Operations 1,482 0 1,482
Other Purposes 1,376 0 1,376
Total Disbursements 112,091 (85) 112,006

Use (Reservation) of Fund Balance:
Community Projects 0 0 0
Debt Management 860 0 860
Economic Uncertainties  3,514 0 3,514
Extraordinary Monetary Settlements 155 0 155
Labor Settlements/Agency Operations (1,450) 0 (1,450)
Rainy Day Reserve (3,344) 0 (3,344)
Tax Stabilization Reserve (170) 0 (170)
Timing of PTET/PIT Credits 2,761 0 2,761
Total Use (Reservation) of Fund Balance 2,326 0 2,326

Excess (Deficiency) of Receipts and Use (Reservation) 
of Fund Balance Over Disbursements (3,546) 235 (3,311)

FY23 Mid-Year Update T-6

 CASH FINANCIAL PLAN 
GENERAL FUND
(millions of dollars)

FY 2027 FY 2027
First Quarter Change Mid‐Year

Receipts:
Taxes:
Personal Income Tax 37,870 0 37,870
Consumption/Use Taxes 10,128 0 10,128
Business Taxes 8,681 150 8,831
Other Taxes 1,601 0 1,601
Miscellaneous Receipts 1,914 0 1,914
Transfers from Other Funds:
PIT in Excess of Revenue Bond Debt Service 36,093 0 36,093
PTET in Excess of Revenue Bond Debt Service (50) 0 (50)
ECEP in Excess of Revenue Bond Debt Service (1) 0 (1)
Sales Tax in Excess of LGAC Bond Debt Service 0 0 0
Sales Tax in Excess of Revenue Bond Debt Service 7,689 0 7,689
Real Estate Taxes in Excess of CW/CA Debt Service 1,334 0 1,334
All Other 1,887 0 1,887
Total Receipts  107,146 150 107,296

Disbursements:
Local Assistance 82,710 (113) 82,597
State Operations:
Personal Service 10,517 26 10,543
Non‐Personal Service 3,564 6 3,570
General State Charges 13,294 0 13,294
Transfers to Other Funds:
Debt Service 373 0 373
Capital Projects 2,627 0 2,627
SUNY Operations 1,482 0 1,482
Other Purposes 1,390 0 1,390
Total Disbursements 115,957 (81) 115,876

Use (Reservation) of Fund Balance:
Economic Uncertainties  2,627 0 2,627
Extraordinary Monetary Settlements 2 0 2
Labor Settlements/Agency Operations (1,450) 0 (1,450)
Rainy Day Reserve (2,547) 0 (2,547)
Tax Stabilization Reserve (80) 0 (80)
Timing of PTET/PIT Credits 4,040 0 4,040
Total Use (Reservation) of Fund Balance 2,592 0 2,592

Excess (Deficiency) of Receipts and Use (Reservation) 
of Fund Balance Over Disbursements (6,219) 231 (5,988)

FY23 Mid-Year Update T-7

 CASH RECEIPTS 
GENERAL FUND
(millions of dollars)

FY 2023 FY 2024 FY 2025 FY 2026 FY 2027

Projected Projected Projected Projected Projected
Taxes:
  Withholdings 52,638 54,608 57,418 60,214 63,119
  Estimated Payments 16,145 13,953 13,201 14,943 26,078
  Final Payments 4,939 4,130 4,231 4,521 4,567
  Other Payments 1,733 1,610 1,664 1,720 1,772
  Gross Collections 75,455 74,301 76,514 81,398 95,536
  State/City Offset (2,324) (1,553) (1,682) (1,731) (1,869)
  Refunds (24,181) (13,038) (13,400) (14,000) (14,844)
  Reported Tax Collections 48,950 59,710 61,432 65,667 78,823
  STAR (Dedicated Deposits) (1,831) (1,723) (1,616) (1,568) (1,541)
  RBTF (Dedicated Transfers) (24,473) (29,853) (30,714) (32,834) (39,412)
  Personal Income Tax 22,646 28,134 29,102 31,265 37,870

  Sales and Use Tax 17,253 17,840 18,190 18,652 19,070

  Cigarette and Tobacco Taxes 287 287 278 270 262
  Vapor Excise Tax 0 0 0 0 0
  Motor Fuel Tax 0 0 0 0 0
  Alcoholic Beverage Taxes 280 284 287 289 293
  Opioid Excise Tax 29 29 29 29 29
  Medical Cannabis Excise Tax 0 0 0 0 0
  Adult Use Cannabis Tax 0 0 0 0 0
  Highway Use Tax 0 0 0 0 0
  Auto Rental Tax 0 0 0 0 0
  Peer to Peer Car Sharing Tax 2 6 7 8 9
  Gross Consumption/Use Taxes 17,851 18,446 18,791 19,248 19,663
  LGAC/STBF (Dedicated Transfers) (10,822) (8,920) (9,095) (9,326) (9,535)
  Consumption/Use Taxes 7,029 9,526 9,696 9,922 10,128
  Corporation Franchise Tax 7,053 5,686 5,404 5,260 5,715
  Corporation and Utilities Tax 420 375 438 430 434
  Insurance Taxes 2,315 2,435 2,514 2,622 2,732
  Bank Tax 70 0 0 0 0
  Pass Through Entity Tax 14,998 15,856 16,553 13,234 (100)
  Petroleum Business Tax 0 0 0 0 0
  Gross Business Taxes 24,856 24,352 24,909 21,546 8,781
  RBTF (Dedicated Transfers) (7,499) (7,928) (8,277) (6,617) 50
  Business Taxes 17,357 16,424 16,632 14,929 8,831
  Estate Tax 1,660 1,392 1,450 1,516 1,586
  Real Estate Transfer Tax 1,449 1,366 1,449 1,532 1,623
  Employer Compensation Expense Program 14 14 16 16 (1)
  Gift Tax 0 0 0 0 0
  Real Property Gains Tax 0 0 0 0 0
  Pari‐Mutuel Taxes 13 13 13 13 13
  Other Taxes 2 2 2 2 2
  Gross Other Taxes 3,138 2,787 2,930 3,079 3,223
  Real Estate Transfer Tax (Dedicated) (1,449) (1,366) (1,449) (1,532) (1,623)
  RBTF (Dedicated Transfers) (7) (7) (8) (8) 1
  Other Taxes 1,682 1,414 1,473 1,539 1,601
  Payroll Tax 0 0 0 0 0
Total Taxes 48,714 55,498 56,903 57,655 58,430
Licenses, Fees, Etc. 529 580 630 630 628
Abandoned Property 450 450 450 450 450
Motor Vehicle Fees 238 238 250 292 331
ABC License Fee 69 71 72 72 70
Reimbursements 70 66 66 66 66
Investment Income 363 10 8 6 6
Extraordinary Settlements 110 33 0 0 0
Other Transactions 366 366 366 363 363
Miscellaneous Receipts 2,195 1,814 1,842 1,879 1,914
Federal Receipts 2,350 2,250 3,645 0 0
Total      53,259 59,562 62,390 59,534 60,344

FY23 Mid-Year Update T-8

 CURRENT STATE RECEIPTS 
GENERAL FUND
(millions of dollars)

FY 2022 FY 2023 Annual Annual

Actuals Projected $ Change % Change

Taxes:
  Withholdings 53,328 52,638 (690) ‐1.3%
  Estimated Payments 21,666 16,145 (5,521) ‐25.5%
  Final Payments 4,519 4,939 420 9.3%
  Other Payments 1,609 1,733 124 7.7%
  Gross Collections 81,122 75,455 (5,667) ‐7.0%
  State/City Offset (1,122) (2,324) (1,202) ‐107.1%
  Refunds (9,263) (24,181) (14,918) ‐161.0%
  Reported Tax Collections 70,737 48,950 (21,787) ‐30.8%
  STAR (Dedicated Deposits) (1,904) (1,831) 73 3.8%
  RBTF (Dedicated Transfers) (35,369) (24,473) 10,896 30.8%
  Personal Income Tax 33,464 22,646 (10,818) ‐32.3%

  Sales and Use Tax 16,491 17,253 762 4.6%

  Cigarette and Tobacco Taxes 293 287 (6) ‐2.0%
  Vapor Excise Tax 0 0 0 0.0%
  Motor Fuel Tax 0 0 0 0.0%
  Alcoholic Beverage Taxes 277 280 3 1.1%
  Opioid Excise Tax 29 29 0 0.0%
  Medical Cannabis Excise Tax 0 0 0 0.0%
  Adult Use Cannabis Tax 0 0 0 0.0%
  Highway Use Tax 0 0 0 0.0%
  Auto Rental Tax 0 0 0 0.0%
  Peer to Peer Car Sharing Tax 0 2 2 0.0%
  Gross Consumption/Use Taxes 17,090 17,851 761 4.5%
  LGAC/STBF (Dedicated Transfers) (12,369) (10,822) 1,547 12.5%
  Consumption/Use Taxes 4,721 7,029 2,308 48.9%

  Corporation Franchise Tax 5,818 7,053 1,235 21.2%

  Corporation and Utilities Tax 434 420 (14) ‐3.2%
  Insurance Taxes 2,214 2,315 101 4.6%
  Bank Tax 16 70 54 337.5%
  Pass Through Entity Tax 16,430 14,998 (1,432) ‐8.7%
  Petroleum Business Tax 0 0 0 0.0%
  Gross Business Taxes 24,912 24,856 (56) ‐0.2%
  RBTF (Dedicated Transfers) (8,215) (7,499) 716 8.7%
  Business Taxes 16,697 17,357 660 4.0%

  Estate Tax 1,386 1,660 274 19.8%

  Real Estate Transfer Tax 1,640 1,449 (191) ‐11.6%
  Employer Compensation Expense Program 13 14 1 7.7%
  Gift Tax 0 0 0 0.0%
  Real Property Gains Tax 0 0 0 0.0%
  Pari‐Mutuel Taxes 13 13 0 0.0%
  Other Taxes 1 2 1 100.0%
  Gross Other Taxes 3,053 3,138 85 2.8%
  Real Estate Transfer Tax (Dedicated) (1,640) (1,449) 191 11.6%
  RBTF (Dedicated Transfers) (6) (7) (1) ‐16.7%
  Other Taxes 1,407 1,682 275 19.5%

  Payroll Tax 0 0 0 0.0%

Total Taxes 56,289 48,714 (7,575) ‐13.5%

Licenses, Fees, Etc. 640 529 (111) ‐17.3%

Abandoned Property 568 450 (118) ‐20.8%
Motor Vehicle Fees 306 238 (68) ‐22.2%
ABC License Fee 70 69 (1) ‐1.4%
Reimbursements 241 70 (171) ‐71.0%
Investment Income 14 363 349 2492.9%
Extraordinary Settlements 68 110 42 61.8%
Other Transactions 418 366 (52) ‐12.4%
Miscellaneous Receipts 2,325 2,195 (130) ‐5.6%

Federal Receipts 4,500 2,350 (2,150) ‐47.8%

Total      63,114 53,259 (9,855) ‐15.6%

FY23 Mid-Year Update T-9

 CASH FINANCIAL PLAN 
STATE OPERATING FUNDS
FY 2022
(millions of dollars)

State
State Special Debt Operating
General Revenue Service Funds
Fund Funds Funds Total

Opening Fund Balance 9,161 5,708 65 14,934

Receipts:
Taxes  56,289 6,054 57,480 119,823
Miscellaneous Receipts 2,325 19,990 428 22,743
Federal Receipts 4,500 38 68 4,606
Total Receipts 63,114 26,082 57,976 147,172

Disbursements:
Local Assistance  58,384 16,614 0 74,998
State Operations:
     Personal Service 8,063 5,180 0 13,243
     Non‐Personal Service 3,675 2,904 14 6,593
General State Charges 8,983 1,042 0 10,025
Debt Service 0 0 12,545 12,545
Capital Projects 0 0 0 0
Total Disbursements 79,105 25,740 12,559 117,404

Other Financing Sources (Uses):
Transfers from Other Funds 49,696 2,535 1,896 54,127
Transfers to Other Funds (9,813) (973) (47,276) (58,062)
Bond and Note Proceeds 0 0 0 0
Net Other Financing Sources (Uses) 39,883 1,562 (45,380) (3,935)

Excess (Deficiency) of Receipts and 
Other Financing Sources (Uses) Over Disbursements 23,892 1,904 37 25,833

Closing Fund Balance 33,053 7,612 102 40,767

FY23 Mid-Year Update T-10

 CASH FINANCIAL PLAN 
STATE OPERATING FUNDS
FY 2023
(millions of dollars)

State
State Special Debt Operating
General Revenue Service Funds
Fund Funds Funds Total

Opening Fund Balance 33,053 7,612 102 40,767

Receipts:
Taxes  48,714 6,414 43,993 99,121
Miscellaneous Receipts 2,195 13,692 382 16,269
Federal Receipts 2,350 (18) 70 2,402
Total Receipts 53,259 20,088 44,445 117,792

Disbursements:
Local Assistance  65,114 18,334 0 83,448
State Operations:
     Personal Service 10,481 5,060 0 15,541
     Non‐Personal Service 2,763 2,574 45 5,382
General State Charges 8,666 1,183 0 9,849
Debt Service 0 0 7,612 7,612
Capital Projects 0 0 0 0
Total Disbursements 87,024 27,151 7,657 121,832

Other Financing Sources (Uses):
Transfers from Other Funds 36,373 3,454 1,688 41,515
Transfers to Other Funds (8,157) 3,427 (38,477) (43,207)
Bond and Note Proceeds 0 0 0 0
Net Other Financing Sources (Uses) 28,216 6,881 (36,789) (1,692)

Excess (Deficiency) of Receipts and 
Other Financing Sources (Uses) Over Disbursements (5,549) (182) (1) (5,732)

Closing Fund Balance 27,504 7,430 101 35,035

FY23 Mid-Year Update T-11

 CASH FINANCIAL PLAN 
STATE OPERATING FUNDS
FY 2024
(millions of dollars)

State
State Special Debt Operating
General Revenue Service Funds
Fund Funds Funds Total

Receipts:
Taxes  55,498 6,306 47,817 109,621
Miscellaneous Receipts 1,814 14,069 392 16,275
Federal Receipts 2,250 (17) 67 2,300
Total Receipts 59,562 20,358 48,276 128,196

Disbursements:
Local Assistance  71,991 16,487 0 88,478
State Operations:
     Personal Service 10,302 4,996 0 15,298
     Non‐Personal Service 3,051 2,480 46 5,577
General State Charges 9,397 1,188 0 10,585
Debt Service 0 0 4,904 4,904
Capital Projects 0 0 0 0
Total Disbursements 94,741 25,151 4,950 124,842

Other Financing Sources (Uses):
Transfers from Other Funds 45,186 3,335 1,629 50,150
Transfers to Other Funds (9,923) 1,170 (44,941) (53,694)
Bond and Note Proceeds 0 0 0 0
Net Other Financing Sources (Uses) 35,263 4,505 (43,312) (3,544)

Use (Reservation) of Fund Balance:
Community Projects 3 0 0 3
Debt Management (81) 0 0 (81)
Economic Uncertainties  860 0 0 860
Extraordinary Monetary Settlements 828 0 0 828
Labor Settlements/Agency Operations (1,000) 0 0 (1,000)
Rainy Day Reserve (3,101) 0 0 (3,101)
Tax Stabilization Reserve  (207) 0 0 (207)
Timing of PTET/PIT Credits (358) 0 0 (358)
Undesignated Fund Balance 2,824 0 0 2,824
Total Use (Reservation) of Fund Balance (232) 0 0 (232)

Excess (Deficiency) of Receipts and Use (Reservation) 
of Fund Balance Over Disbursements (148) (288) 14 (422)

FY23 Mid-Year Update T-12

 CASH FINANCIAL PLAN 
STATE OPERATING FUNDS
FY 2025
(millions of dollars)

State
State Special Debt Operating
General Revenue Service Funds
Fund Funds Funds Total

Receipts:
Taxes  56,903 6,208 49,286 112,397
Miscellaneous Receipts 1,842 13,379 396 15,617
Federal Receipts 3,645 (17) 62 3,690
Total Receipts 62,390 19,570 49,744 131,704

Disbursements:
Local Assistance  76,742 15,327 0 92,069
State Operations:
     Personal Service 10,376 5,035 0 15,411
     Non‐Personal Service 3,258 2,480 46 5,784
General State Charges 10,591 1,203 0 11,794
Debt Service 0 0 4,470 4,470
Capital Projects 0 0 0 0
Total Disbursements 100,967 24,045 4,516 129,528

Other Financing Sources (Uses):
Transfers from Other Funds 47,178 2,830 1,666 51,674
Transfers to Other Funds (9,134) 1,278 (46,883) (54,739)
Bond and Note Proceeds 0 0 0 0
Net Other Financing Sources (Uses) 38,044 4,108 (45,217) (3,065)

Use (Reservation) of Fund Balance:
Debt Management 576 0 0 576
Economic Uncertainties  569 0 0 569
Extraordinary Monetary Settlements 559 0 0 559
Labor Settlements/Agency Operations (1,450) 0 0 (1,450)
Rainy Day Reserve (3,276) 0 0 (3,276)
Tax Stabilization Reserve  (218) 0 0 (218)
Timing of PTET/PIT Credits (101) 0 0 (101)
Undesignated Fund Balance 375 0 0 375
Total Use (Reservation) of Fund Balance (2,966) 0 0 (2,966)

Excess (Deficiency) of Receipts and Use (Reservation) 
of Fund Balance Over Disbursements (3,499) (367) 11 (3,855)

FY23 Mid-Year Update T-13

 CASH FINANCIAL PLAN 
STATE OPERATING FUNDS
FY 2026
(millions of dollars)

State
State Special Debt Operating
General Revenue Service Funds
Fund Funds Funds Total

Receipts:
Taxes  57,655 6,269 50,060 113,984
Miscellaneous Receipts 1,879 14,205 387 16,471
Federal Receipts 0 (17) 58 41
Total Receipts 59,534 20,457 50,505 130,496

Disbursements:
Local Assistance  79,712 15,975 0 95,687
State Operations:
     Personal Service 10,474 5,079 0 15,553
     Non‐Personal Service 3,533 2,522 46 6,101
General State Charges 11,901 1,220 0 13,121
Debt Service 0 0 5,638 5,638
Capital Projects 0 0 0 0
Total Disbursements 105,620 24,796 5,684 136,100

Other Financing Sources (Uses):
Transfers from Other Funds 46,835 2,796 1,652 51,283
Transfers to Other Funds (6,386) 1,281 (46,446) (51,551)
Bond and Note Proceeds 0 0 0 0
Net Other Financing Sources (Uses) 40,449 4,077 (44,794) (268)

Use (Reservation) of Fund Balance:
Debt Management 860 0 0 860
Economic Uncertainties  3,514 0 0 3,514
Extraordinary Monetary Settlements 155 0 0 155
Labor Settlements/Agency Operations (1,450) 0 0 (1,450)
Tax Stabilization Reserve  (170) 0 0 (170)
Timing of PTET/PIT Credits 2,761 0 0 2,761
Rainy Day Reserve (3,344) 0 0 (3,344)
Total Use (Reservation) of Fund Balance 2,326 0 0 2,326

Excess (Deficiency) of Receipts and Use (Reservation) 
of Fund Balance Over Disbursements (3,311) (262) 27 (3,546)

FY23 Mid-Year Update T-14

 CASH FINANCIAL PLAN 
STATE OPERATING FUNDS
FY 2027
(millions of dollars)

State
State Special Debt Operating
General Revenue Service Funds
Fund Funds Funds Total

Receipts:
Taxes  58,430 6,491 50,262 115,183
Miscellaneous Receipts 1,914 15,128 387 17,429
Federal Receipts 0 (17) 53 36
Total Receipts 60,344 21,602 50,702 132,648

Disbursements:
Local Assistance  82,597 16,832 0 99,429
State Operations:
     Personal Service 10,543 5,121 0 15,664
     Non‐Personal Service 3,570 2,568 46 6,184
General State Charges 13,294 1,239 0 14,533
Debt Service 0 0 5,667 5,667
Capital Projects 0 0 0 0
Total Disbursements 110,004 25,760 5,713 141,477

Other Financing Sources (Uses):
Transfers from Other Funds 46,952 2,818 1,729 51,499
Transfers to Other Funds (5,872) 1,280 (46,685) (51,277)
Bond and Note Proceeds 0 0 0 0
Net Other Financing Sources (Uses) 41,080 4,098 (44,956) 222

Use (Reservation) of Fund Balance:
Economic Uncertainties  2,627 0 0 2,627
Extraordinary Monetary Settlements 2 0 0 2
Labor Settlements/Agency Operations (1,450) 0 0 (1,450)
Tax Stabilization Reserve  (80) 0 0 (80)
Timing of PTET/PIT Credits 4,040 0 0 4,040
Rainy Day Reserve (2,547) 0 0 (2,547)
Total Use (Reservation) of Fund Balance 2,592 0 0 2,592

Excess (Deficiency) of Receipts and Use (Reservation) 
of Fund Balance Over Disbursements (5,988) (60) 33 (6,015)

FY23 Mid-Year Update T-15

 CASH FINANCIAL PLAN 
STATE OPERATING FUNDS
(millions of dollars)

FY 2022 FY 2023 Annual Annual

Actuals Projected $ Change % Change

Opening Fund Balance 14,934 40,767 25,833 173.0%

Receipts:
Taxes  119,823 99,121 (20,702) ‐17.3%
Miscellaneous Receipts 22,743 16,269 (6,474) ‐28.5%
Federal Receipts 4,606 2,402 (2,204) ‐47.9%
Total Receipts 147,172 117,792 (29,380) ‐20.0%

Disbursements:
Local Assistance  74,998 83,448 8,450 11.3%
State Operations:
     Personal Service 13,243 15,541 2,298 17.4%
     Non‐Personal Service 6,593 5,382 (1,211) ‐18.4%
General State Charges 10,025 9,849 (176) ‐1.8%
Debt Service 12,545 7,612 (4,933) ‐39.3%
Capital Projects 0 0 0 0.0%
Total Disbursements 117,404 121,832 4,428 3.8%

Other Financing Sources (Uses):
Transfers from Other Funds 54,127 41,515 (12,612) ‐23.3%
Transfers to Other Funds (58,062) (43,207) 14,855 25.6%
Bond and Note Proceeds 0 0 0 0.0%
Net Other Financing Sources (Uses) (3,935) (1,692) 2,243 57.0%

Excess (Deficiency) of Receipts and 
Other Financing Sources (Uses) Over Disbursements 25,833 (5,732) (31,565) ‐122.2%

Closing Fund Balance 40,767 35,035 (5,732) ‐14.1%

FY23 Mid-Year Update T-16

 CASH FINANCIAL PLAN 
ALL GOVERNMENTAL FUNDS
FY 2022
(millions of dollars)

Special Capital Debt All

General Revenue Projects Service Funds
Fund Funds Funds Funds Total

Opening Fund Balance 9,161 10,669 (1,144) 65 18,751

Receipts:
Taxes  56,289 6,054 1,313 57,480 121,136
Miscellaneous Receipts 2,325 20,172 5,007 428 27,932
Federal Receipts 4,500 88,673 2,066 68 95,307
Total Receipts 63,114 114,899 8,386 57,976 244,375

Disbursements:
Local Assistance 58,384 88,230 7,324 0 153,938
State Operations:
     Personal Service 8,063 7,031 0 0 15,094
     Non‐Personal Service 3,675 5,591 0 14 9,280
General State Charges 8,983 2,077 0 0 11,060
Debt Service 0 42 0 12,545 12,587
Capital Projects 0 0 7,380 0 7,380
Total Disbursements 79,105 102,971 14,704 12,559 209,339

Other Financing Sources (Uses):
Transfers from Other Funds 49,696 2,535 7,172 1,896 61,299
Transfers to Other Funds (9,813) (3,194) (1,254) (47,276) (61,537)
Bond and Note Proceeds 0 0 0 0 0
Net Other Financing Sources (Uses) 39,883 (659) 5,918 (45,380) (238)

Excess (Deficiency) of Receipts and 
Other Financing Sources (Uses) Over Disbursements 23,892 11,269 (400) 37 34,798

Closing Fund Balance 33,053 21,938 (1,544) 102 53,549

FY23 Mid-Year Update T-17

 CASH FINANCIAL PLAN 
ALL GOVERNMENTAL FUNDS
FY 2023
(millions of dollars)

Special Capital Debt All

General Revenue Projects Service Funds
Fund Funds Funds Funds Total

Opening Fund Balance 33,053 21,938 (1,544) 102 53,549

Receipts:
Taxes  48,714 6,414 1,274 43,993 100,395
Miscellaneous Receipts 2,195 13,894 8,941 382 25,412
Federal Receipts 2,350 84,308 2,992 70 89,720
Total Receipts 53,259 104,616 13,207 44,445 215,527

Disbursements:
Local Assistance 65,114 97,792 5,392 0 168,298
State Operations:
     Personal Service 10,481 5,748 0 0 16,229
     Non‐Personal Service 2,763 5,278 0 45 8,086
General State Charges 8,666 1,569 0 0 10,235
Debt Service 0 0 0 7,612 7,612
Capital Projects 0 0 11,482 0 11,482
Total Disbursements 87,024 110,387 16,874 7,657 221,942

Other Financing Sources (Uses):
Transfers from Other Funds 36,373 3,454 4,760 1,688 46,275
Transfers to Other Funds (8,157) 1,400 (1,291) (38,477) (46,525)
Bond and Note Proceeds 0 0 398 0 398
Net Other Financing Sources (Uses) 28,216 4,854 3,867 (36,789) 148

Excess (Deficiency) of Receipts and 
Other Financing Sources (Uses) Over Disbursements (5,549) (917) 200 (1) (6,267)

Closing Fund Balance 27,504 21,021 (1,344) 101 47,282

FY23 Mid-Year Update T-18

 CASH FINANCIAL PLAN 
ALL GOVERNMENTAL FUNDS
FY 2024
(millions of dollars)

Special Capital Debt All

General Revenue Projects Service Funds
Fund Funds Funds Funds Total

Receipts:
Taxes  55,498 6,306 1,527 47,817 111,148
Miscellaneous Receipts 1,814 14,234 11,445 392 27,885
Federal Receipts 2,250 77,148 3,401 67 82,866
Total Receipts 59,562 97,688 16,373 48,276 221,899

Disbursements:
Local Assistance 71,991 89,797 8,232 0 170,020
State Operations:
     Personal Service 10,302 5,688 0 0 15,990
     Non‐Personal Service 3,051 4,462 0 46 7,559
General State Charges 9,397 1,574 0 0 10,971
Debt Service 0 0 0 4,904 4,904
Capital Projects 0 0 13,156 0 13,156
Total Disbursements 94,741 101,521 21,388 4,950 222,600

Other Financing Sources (Uses):
Transfers from Other Funds 45,186 3,335 6,668 1,629 56,818
Transfers to Other Funds (9,923) (813) (1,394) (44,941) (57,071)
Bond and Note Proceeds 0 0 399 0 399
Net Other Financing Sources (Uses) 35,263 2,522 5,673 (43,312) 146

Use (Reservation) of Fund Balance:
Community Projects 3 0 0 0 3
Debt Management (81) 0 0 0 (81)
Economic Uncertainties  860 0 0 0 860
Extraordinary Monetary Settlements 828 0 0 0 828
Labor Settlements/Agency Operations (1,000) 0 0 0 (1,000)
Rainy Day Reserve (3,101) 0 0 0 (3,101)
Tax Stabilization Reserve  (207) 0 0 0 (207)
Timing of PTET/PIT Credits (358) 0 0 0 (358)
Undesignated Fund Balance 2,824 0 0 0 2,824
Total Use (Reservation) of Fund Balance (232) 0 0 0 (232)

Excess (Deficiency) of Receipts and Use (Reservation) 
of Fund Balance Over Disbursements (148) (1,311) 658 14 (787)

FY23 Mid-Year Update T-19

 CASH FINANCIAL PLAN 
ALL GOVERNMENTAL FUNDS
FY 2025
(millions of dollars)

Special Capital Debt All

General Revenue Projects Service Funds
Fund Funds Funds Funds Total

Receipts:
Taxes  56,903 6,208 1,524 49,286 113,921
Miscellaneous Receipts 1,842 13,543 9,340 396 25,121
Federal Receipts 3,645 71,481 3,589 62 78,777
Total Receipts 62,390 91,232 14,453 49,744 217,819

Disbursements:
Local Assistance 76,742 84,392 6,750 0 167,884
State Operations:
     Personal Service 10,376 5,729 0 0 16,105
     Non‐Personal Service 3,258 4,262 0 46 7,566
General State Charges 10,591 1,590 0 0 12,181
Debt Service 0 0 0 4,470 4,470
Capital Projects 0 0 12,580 0 12,580
Total Disbursements 100,967 95,973 19,330 4,516 220,786

Other Financing Sources (Uses):
Transfers from Other Funds 47,178 2,830 6,310 1,666 57,984
Transfers to Other Funds (9,134) (671) (1,548) (46,883) (58,236)
Bond and Note Proceeds 0 0 330 0 330
Net Other Financing Sources (Uses) 38,044 2,159 5,092 (45,217) 78

Use (Reservation) of Fund Balance:
Debt Management 576 0 0 0 576
Economic Uncertainties  569 0 0 0 569
Extraordinary Monetary Settlements 559 0 0 0 559
Labor Settlements/Agency Operations (1,450) 0 0 0 (1,450)
Rainy Day Reserve (3,276) 0 0 0 (3,276)
Tax Stabilization Reserve  (218) 0 0 0 (218)
Timing of PTET/PIT Credits (101) 0 0 0 (101)
Undesignated Fund Balance 375 0 0 0 375
Total Use (Reservation) of Fund Balance (2,966) 0 0 0 (2,966)

Excess (Deficiency) of Receipts and Use (Reservation) 
of Fund Balance Over Disbursements (3,499) (2,582) 215 11 (5,855)

FY23 Mid-Year Update T-20

 CASH FINANCIAL PLAN 
ALL GOVERNMENTAL FUNDS
FY 2026
(millions of dollars)

Special Capital Debt All

General Revenue Projects Service Funds
Fund Funds Funds Funds Total

Receipts:
Taxes  57,655 6,269 1,524 50,060 115,508
Miscellaneous Receipts 1,879 14,369 10,257 387 26,892
Federal Receipts 0 74,981 3,634 58 78,673
Total Receipts 59,534 95,619 15,415 50,505 221,073

Disbursements:
Local Assistance 79,712 85,041 6,243 0 170,996
State Operations:
     Personal Service 10,474 5,776 0 0 16,250
     Non‐Personal Service 3,533 4,118 0 46 7,697
General State Charges 11,901 1,608 0 0 13,509
Debt Service 0 0 0 5,638 5,638
Capital Projects 0 0 11,433 0 11,433
Total Disbursements 105,620 96,543 17,676 5,684 225,523

Other Financing Sources (Uses):
Transfers from Other Funds 46,835 2,796 3,554 1,652 54,837
Transfers to Other Funds (6,386) (668) (1,591) (46,446) (55,091)
Bond and Note Proceeds 0 0 288 0 288
Net Other Financing Sources (Uses) 40,449 2,128 2,251 (44,794) 34

Use (Reservation) of Fund Balance:
Debt Management 860 0 0 0 860
Economic Uncertainties  3,514 0 0 0 3,514
Extraordinary Monetary Settlements 155 0 0 0 155
Labor Settlements/Agency Operations (1,450) 0 0 0 (1,450)
Rainy Day Reserve (3,344) 0 0 0 (3,344)
Tax Stabilization Reserve  (170) 0 0 0 (170)
Timing of PTET/PIT Credits 2,761 0 0 0 2,761
Total Use (Reservation) of Fund Balance 2,326 0 0 0 2,326

Excess (Deficiency) of Receipts and Use (Reservation) 
of Fund Balance Over Disbursements (3,311) 1,204 (10) 27 (2,090)

FY23 Mid-Year Update T-21

 CASH FINANCIAL PLAN 
ALL GOVERNMENTAL FUNDS
FY 2027
(millions of dollars)

Special Capital Debt All

General Revenue Projects Service Funds
Fund Funds Funds Funds Total

Receipts:
Taxes  58,430 6,491 1,519 50,262 116,702
Miscellaneous Receipts 1,914 15,292 10,627 387 28,220
Federal Receipts 0 76,897 3,478 53 80,428
Total Receipts 60,344 98,680 15,624 50,702 225,350

Disbursements:
Local Assistance 82,597 87,742 6,117 0 176,456
State Operations:
     Personal Service 10,543 5,820 0 0 16,363
     Non‐Personal Service 3,570 4,205 0 46 7,821
General State Charges 13,294 1,628 0 0 14,922
Debt Service 0 0 0 5,667 5,667
Capital Projects 0 0 11,064 0 11,064
Total Disbursements 110,004 99,395 17,181 5,713 232,293

Other Financing Sources (Uses):
Transfers from Other Funds 46,952 2,818 2,985 1,729 54,484
Transfers to Other Funds (5,872) (669) (1,507) (46,685) (54,733)
Bond and Note Proceeds 0 0 208 0 208
Net Other Financing Sources (Uses) 41,080 2,149 1,686 (44,956) (41)

Use (Reservation) of Fund Balance:
Economic Uncertainties  2,627 0 0 0 2,627
Extraordinary Monetary Settlements 2 0 0 0 2
Labor Settlements/Agency Operations (1,450) 0 0 0 (1,450)
Rainy Day Reserve (2,547) 0 0 0 (2,547)
Tax Stabilization Reserve  (80) 0 0 0 (80)
Timing of PTET/PIT Credits 4,040 0 0 0 4,040
Undesignated Fund Balance 0 0 0 0 0
Total Use (Reservation) of Fund Balance 2,592 0 0 0 2,592

Excess (Deficiency) of Receipts and Use (Reservation) 
of Fund Balance Over Disbursements (5,988) 1,434 129 33 (4,392)

FY23 Mid-Year Update T-22

 CASH FINANCIAL PLAN 
ALL GOVERNMENTAL FUNDS
(millions of dollars)

FY 2022 FY 2023 Annual Annual

Actuals Projected $ Change % Change

Opening Fund Balance 18,751 53,549 34,798 185.6%

Receipts:
Taxes  121,136 100,395 (20,741) ‐17.1%
Miscellaneous Receipts 27,932 25,412 (2,520) ‐9.0%
Federal Receipts 95,307 89,720 (5,587) ‐5.9%
Total Receipts 244,375 215,527 (28,848) ‐11.8%

Disbursements:
Local Assistance  153,938 168,298 14,360 9.3%
State Operations:
     Personal Service 15,094 16,229 1,135 7.5%
     Non‐Personal Service 9,280 8,086 (1,194) ‐12.9%
General State Charges 11,060 10,235 (825) ‐7.5%
Debt Service 12,587 7,612 (4,975) ‐39.5%
Capital Projects 7,380 11,482 4,102 55.6%
Total Disbursements 209,339 221,942 12,603 6.0%

Other Financing Sources (Uses):
Transfers from Other Funds 61,299 46,275 (15,024) ‐24.5%
Transfers to Other Funds (61,537) (46,525) 15,012 24.4%
Bond and Note Proceeds 0 398 398 0.0%
Net Other Financing Sources (Uses) (238) 148 386 162.2%

Excess (Deficiency) of Receipts and 
Other Financing Sources (Uses) Over Disbursements 34,798 (6,267) (41,065) ‐118.0%

Closing Fund Balance 53,549 47,282 (6,267) ‐11.7%

FY23 Mid-Year Update T-23

 CASH RECEIPTS 
ALL GOVERNMENTAL FUNDS
FY 2022
(millions of dollars)

Special  Capital Debt

General Revenue Projects Service
Fund Funds Funds Funds Total
Taxes:
  Withholdings 53,328 0 0 0 53,328
  Estimated Payments 21,666 0 0 0 21,666
  Final Payments 4,519 0 0 0 4,519
  Other Payments 1,609 0 0 0 1,609
  Gross Collections 81,122 0 0 0 81,122
  State/City Offset (1,122) 0 0 0 (1,122)
  Refunds (9,263) 0 0 0 (9,263)
  Reported Tax Collections 70,737 0 0 0 70,737
  STAR (Dedicated Deposits) (1,904) 1,904 0 0 0
  RBTF (Dedicated Transfers) (35,369) 0 0 35,369 0
  Personal Income Tax 33,464 1,904 0 35,369 70,737
  Sales and Use Tax 16,491 1,088 0 0 17,579
  Cigarette and Tobacco Taxes 293 665 0 0 958
  Vapor Excise Tax 0 29 0 0 29
  Motor Fuel Tax 0 105 390 0 495
  Alcoholic Beverage Taxes 277 0 0 0 277
  Opioid Excise Tax 29 0 0 0 29
  Medical Cannabis Excise Tax 0 13 0 0 13
  Adult Use Cannabis Tax 0 0 0 0 0
  Highway Use Tax 0 2 140 0 142
  Auto Rental Tax 0 22 77 0 99
  Peer to Peer Car Sharing Tax 0 0 0 0 0
  Gross Consumption/Use Taxes 17,090 1,924 607 0 19,621
  LGAC/STBF (Dedicated Transfers) (12,369) 0 0 12,369 0
  Consumption/Use Taxes 4,721 1,924 607 12,369 19,621
  Corporation Franchise Tax 5,818 1,418 0 0 7,236
  Corporation and Utilities Tax 434 111 9 0 554
  Insurance Taxes 2,214 239 0 0 2,453
  Bank Tax 16 4 0 0 20
  Pass Through Entity Tax 16,430 0 0 0 16,430
  Petroleum Business Tax 0 454 578 0 1,032
  Gross Business Taxes 24,912 2,226 587 0 27,725
  RBTF (Dedicated Transfers) (8,215) 0 0 8,215 0
  Business Taxes 16,697 2,226 587 8,215 27,725
  Estate Tax 1,386 0 0 0 1,386
  Real Estate Transfer Tax 1,640 0 0 0 1,640
  Employer Compensation Expense Program 13 0 0 0 13
  Gift Tax 0 0 0 0 0
  Real Property Gains Tax 0 0 0 0 0
  Pari‐Mutuel Taxes 13 0 0 0 13
  Other Taxes 1 0 0 0 1
  Gross Other Taxes 3,053 0 0 0 3,053
  Real Estate Transfer Tax (Dedicated) (1,640) 0 119 1,521 0
  RBTF (Dedicated Transfers) (6) 0 0 6 0
  Other Taxes 1,407 0 119 1,527 3,053
  Payroll Tax 0 0 0 0 0
Total Taxes 56,289 6,054 1,313 57,480 121,136
Licenses, Fees, Etc. 640 0 0 0 640
Abandoned Property 568 0 0 0 568
Motor Vehicle Fees 306 224 743 0 1,273
ABC License Fee 70 0 0 0 70
Reimbursements 241 0 0 0 241
Investment Income 14 0 0 0 14
Extraordinary Settlements 68 0 0 0 68
Other Transactions 418 19,948 4,264 428 25,058
Miscellaneous Receipts 2,325 20,172 5,007 428 27,932
Federal Receipts 4,500 88,673 2,066 68 95,307
Total      63,114 114,899 8,386 57,976 244,375

FY23 Mid-Year Update T-24

 CASH RECEIPTS 
ALL GOVERNMENTAL FUNDS
FY 2023
(millions of dollars)

Special  Capital Debt

General Revenue Projects Service
Fund Funds Funds Funds Total
Taxes:
  Withholdings 52,638 0 0 0 52,638
  Estimated Payments 16,145 0 0 0 16,145
  Final Payments 4,939 0 0 0 4,939
  Other Payments 1,733 0 0 0 1,733
  Gross Collections 75,455 0 0 0 75,455
  State/City Offset (2,324) 0 0 0 (2,324)
  Refunds (24,181) 0 0 0 (24,181)
  Reported Tax Collections 48,950 0 0 0 48,950
  STAR (Dedicated Deposits) (1,831) 1,831 0 0 0
  RBTF (Dedicated Transfers) (24,473) 0 0 24,473 0
  Personal Income Tax 22,646 1,831 0 24,473 48,950
  Sales and Use Tax 17,253 1,185 0 0 18,438
  Cigarette and Tobacco Taxes 287 632 0 0 919
  Vapor Excise Tax 0 27 0 0 27
  Motor Fuel Tax 0 43 157 0 200
  Alcoholic Beverage Taxes 280 0 0 0 280
  Opioid Excise Tax 29 0 0 0 29
  Medical Cannabis Excise Tax 0 13 0 0 13
  Adult Use Cannabis Tax 0 56 0 0 56
  Highway Use Tax 0 0 142 0 142
  Auto Rental Tax 0 25 88 0 113
  Peer to Peer Car Sharing Tax 2 0 0 0 2
  Gross Consumption/Use Taxes 17,851 1,981 387 0 20,219
  LGAC/STBF (Dedicated Transfers) (10,822) 0 0 10,822 0
  Consumption/Use Taxes 7,029 1,981 387 10,822 20,219
  Corporation Franchise Tax 7,053 1,737 0 0 8,790
  Corporation and Utilities Tax 420 120 12 0 552
  Insurance Taxes 2,315 246 0 0 2,561
  Bank Tax 70 14 0 0 84
  Pass Through Entity Tax 14,998 0 0 0 14,998
  Petroleum Business Tax 0 485 618 0 1,103
  Gross Business Taxes 24,856 2,602 630 0 28,088
  RBTF (Dedicated Transfers) (7,499) 0 0 7,499 0
  Business Taxes 17,357 2,602 630 7,499 28,088
  Estate Tax 1,660 0 0 0 1,660
  Real Estate Transfer Tax 1,449 0 0 0 1,449
  Employer Compensation Expense Program 14 0 0 0 14
  Gift Tax 0 0 0 0 0
  Real Property Gains Tax 0 0 0 0 0
  Pari‐Mutuel Taxes 13 0 0 0 13
  Other Taxes 2 0 0 0 2
  Gross Other Taxes 3,138 0 0 0 3,138
  Real Estate Transfer Tax (Dedicated) (1,449) 0 257 1,192 0
  RBTF (Dedicated Transfers) (7) 0 0 7 0
  Other Taxes 1,682 0 257 1,199 3,138
  Payroll Tax 0 0 0 0 0
Total Taxes 48,714 6,414 1,274 43,993 100,395
Licenses, Fees, Etc. 529 0 0 0 529
Abandoned Property 450 0 0 0 450
Motor Vehicle Fees 238 212 782 0 1,232
ABC License Fee 69 0 0 0 69
Reimbursements 70 0 0 0 70
Investment Income 363 0 0 0 363
Extraordinary Settlements 110 0 0 0 110
Other Transactions 366 13,682 8,159 382 22,589
Miscellaneous Receipts 2,195 13,894 8,941 382 25,412
Federal Receipts 2,350 84,308 2,992 70 89,720
Total      53,259 104,616 13,207 44,445 215,527

FY23 Mid-Year Update T-25

 CASH RECEIPTS 
ALL GOVERNMENTAL FUNDS
FY 2024
(millions of dollars)

Special  Capital Debt

General Revenue Projects Service
Fund Funds Funds Funds Total
Taxes:
  Withholdings 54,608 0 0 0 54,608
  Estimated Payments 13,953 0 0 0 13,953
  Final Payments 4,130 0 0 0 4,130
  Other Payments 1,610 0 0 0 1,610
  Gross Collections 74,301 0 0 0 74,301
  State/City Offset (1,553) 0 0 0 (1,553)
  Refunds (13,038) 0 0 0 (13,038)
  Reported Tax Collections 59,710 0 0 0 59,710
  STAR (Dedicated Deposits) (1,723) 1,723 0 0 0
  RBTF (Dedicated Transfers) (29,853) 0 0 29,853 0
  Personal Income Tax 28,134 1,723 0 29,853 59,710
  Sales and Use Tax 17,840 1,213 0 0 19,053
  Cigarette and Tobacco Taxes 287 602 0 0 889
  Vapor Excise Tax 0 27 0 0 27
  Motor Fuel Tax 0 107 393 0 500
  Alcoholic Beverage Taxes 284 0 0 0 284
  Opioid Excise Tax 29 0 0 0 29
  Medical Cannabis Excise Tax 0 13 0 0 13
  Adult Use Cannabis Tax 0 95 0 0 95
  Highway Use Tax 0 0 144 0 144
  Auto Rental Tax 0 24 75 0 99
  Peer to Peer Car Sharing Tax 6 1 0 0 7
  Gross Consumption/Use Taxes 18,446 2,082 612 0 21,140
  LGAC/STBF (Dedicated Transfers) (8,920) 0 0 8,920 0
  Consumption/Use Taxes 9,526 2,082 612 8,920 21,140
  Corporation Franchise Tax 5,686 1,622 0 0 7,308
  Corporation and Utilities Tax 375 111 12 0 498
  Insurance Taxes 2,435 262 0 0 2,697
  Bank Tax 0 0 0 0 0
  Pass Through Entity Tax 15,856 0 0 0 15,856
  Petroleum Business Tax 0 506 646 0 1,152
  Gross Business Taxes 24,352 2,501 658 0 27,511
  RBTF (Dedicated Transfers) (7,928) 0 0 7,928 0
  Business Taxes 16,424 2,501 658 7,928 27,511
  Estate Tax 1,392 0 0 0 1,392
  Real Estate Transfer Tax 1,366 0 0 0 1,366
  Employer Compensation Expense Program 14 0 0 0 14
  Gift Tax 0 0 0 0 0
  Real Property Gains Tax 0 0 0 0 0
  Pari‐Mutuel Taxes 13 0 0 0 13
  Other Taxes 2 0 0 0 2
  Gross Other Taxes 2,787 0 0 0 2,787
  Real Estate Transfer Tax (Dedicated) (1,366) 0 257 1,109 0
  RBTF (Dedicated Transfers) (7) 0 0 7 0
  Other Taxes 1,414 0 257 1,116 2,787
  Payroll Tax 0 0 0 0 0
Total Taxes 55,498 6,306 1,527 47,817 111,148
Licenses, Fees, Etc. 580 0 0 0 580
Abandoned Property 450 0 0 0 450
Motor Vehicle Fees 238 211 779 0 1,228
ABC License Fee 71 0 0 0 71
Reimbursements 66 0 0 0 66
Investment Income 10 0 0 0 10
Extraordinary Settlements 33 0 0 0 33
Other Transactions 366 14,023 10,666 392 25,447
Miscellaneous Receipts 1,814 14,234 11,445 392 27,885
Federal Receipts 2,250 77,148 3,401 67 82,866
Total      59,562 97,688 16,373 48,276 221,899

FY23 Mid-Year Update T-26

 CASH RECEIPTS 
ALL GOVERNMENTAL FUNDS
FY 2025
(millions of dollars)

Special  Capital Debt

General Revenue Projects Service
Fund Funds Funds Funds Total
Taxes:
  Withholdings 57,418 0 0 0 57,418
  Estimated Payments 13,201 0 0 0 13,201
  Final Payments 4,231 0 0 0 4,231
  Other Payments 1,664 0 0 0 1,664
  Gross Collections 76,514 0 0 0 76,514
  State/City Offset (1,682) 0 0 0 (1,682)
  Refunds (13,400) 0 0 0 (13,400)
  Reported Tax Collections 61,432 0 0 0 61,432
  STAR (Dedicated Deposits) (1,616) 1,616 0 0 0
  RBTF (Dedicated Transfers) (30,714) 0 0 30,714 0
  Personal Income Tax 29,102 1,616 0 30,714 61,432
  Sales and Use Tax 18,190 1,237 0 0 19,427
  Cigarette and Tobacco Taxes 278 573 0 0 851
  Vapor Excise Tax 0 27 0 0 27
  Motor Fuel Tax 0 106 393 0 499
  Alcoholic Beverage Taxes 287 0 0 0 287
  Opioid Excise Tax 29 0 0 0 29
  Medical Cannabis Excise Tax 0 13 0 0 13
  Adult Use Cannabis Tax 0 158 0 0 158
  Highway Use Tax 0 1 145 0 146
  Auto Rental Tax 0 24 74 0 98
  Peer to Peer Car Sharing Tax 7 1 0 0 8
  Gross Consumption/Use Taxes 18,791 2,140 612 0 21,543
  LGAC/STBF (Dedicated Transfers) (9,095) 0 0 9,095 0
  Consumption/Use Taxes 9,696 2,140 612 9,095 21,543
  Corporation Franchise Tax 5,404 1,544 0 0 6,948
  Corporation and Utilities Tax 438 126 12 0 576
  Insurance Taxes 2,514 276 0 0 2,790
  Bank Tax 0 0 0 0 0
  Pass Through Entity Tax 16,553 0 0 0 16,553
  Petroleum Business Tax 0 506 643 0 1,149
  Gross Business Taxes 24,909 2,452 655 0 28,016
  RBTF (Dedicated Transfers) (8,277) 0 0 8,277 0
  Business Taxes 16,632 2,452 655 8,277 28,016
  Estate Tax 1,450 0 0 0 1,450
  Real Estate Transfer Tax 1,449 0 0 0 1,449
  Employer Compensation Expense Program 16 0 0 0 16
  Gift Tax 0 0 0 0 0
  Real Property Gains Tax 0 0 0 0 0
  Pari‐Mutuel Taxes 13 0 0 0 13
  Other Taxes 2 0 0 0 2
  Gross Other Taxes 2,930 0 0 0 2,930
  Real Estate Transfer Tax (Dedicated) (1,449) 0 257 1,192 0
  RBTF (Dedicated Transfers) (8) 0 0 8 0
  Other Taxes 1,473 0 257 1,200 2,930
  Payroll Tax 0 0 0 0 0
Total Taxes 56,903 6,208 1,524 49,286 113,921
Licenses, Fees, Etc. 630 0 0 0 630
Abandoned Property 450 0 0 0 450
Motor Vehicle Fees 250 212 782 0 1,244
ABC License Fee 72 0 0 0 72
Reimbursements 66 0 0 0 66
Investment Income 8 0 0 0 8
Extraordinary Settlements 0 0 0 0 0
Other Transactions 366 13,331 8,558 396 22,651
Miscellaneous Receipts 1,842 13,543 9,340 396 25,121
Federal Receipts 3,645 71,481 3,589 62 78,777
Total      62,390 91,232 14,453 49,744 217,819

FY23 Mid-Year Update T-27

 CASH RECEIPTS 
ALL GOVERNMENTAL FUNDS
FY 2026
(millions of dollars)

Special  Capital Debt

General Revenue Projects Service
Fund Funds Funds Funds Total
Taxes:
  Withholdings 60,214 0 0 0 60,214
  Estimated Payments 14,943 0 0 0 14,943
  Final Payments 4,521 0 0 0 4,521
  Other Payments 1,720 0 0 0 1,720
  Gross Collections 81,398 0 0 0 81,398
  State/City Offset (1,731) 0 0 0 (1,731)
  Refunds (14,000) 0 0 0 (14,000)
  Reported Tax Collections 65,667 0 0 0 65,667
  STAR (Dedicated Deposits) (1,568) 1,568 0 0 0
  RBTF (Dedicated Transfers) (32,834) 0 0 32,834 0
  Personal Income Tax 31,265 1,568 0 32,834 65,667
  Sales and Use Tax 18,652 1,269 0 0 19,921
  Cigarette and Tobacco Taxes 270 546 0 0 816
  Vapor Excise Tax 0 27 0 0 27
  Motor Fuel Tax 0 106 391 0 497
  Alcoholic Beverage Taxes 289 0 0 0 289
  Opioid Excise Tax 29 0 0 0 29
  Medical Cannabis Excise Tax 0 13 0 0 13
  Adult Use Cannabis Tax 0 245 0 0 245
  Highway Use Tax 0 0 146 0 146
  Auto Rental Tax 0 24 75 0 99
  Peer to Peer Car Sharing Tax 8 1 0 0 9
  Gross Consumption/Use Taxes 19,248 2,231 612 0 22,091
  LGAC/STBF (Dedicated Transfers) (9,326) 0 0 9,326 0
  Consumption/Use Taxes 9,922 2,231 612 9,326 22,091
  Corporation Franchise Tax 5,260 1,553 0 0 6,813
  Corporation and Utilities Tax 430 124 12 0 566
  Insurance Taxes 2,622 289 0 0 2,911
  Bank Tax 0 0 0 0 0
  Pass Through Entity Tax 13,234 0 0 0 13,234
  Petroleum Business Tax 0 504 643 0 1,147
  Gross Business Taxes 21,546 2,470 655 0 24,671
  RBTF (Dedicated Transfers) (6,617) 0 0 6,617 0
  Business Taxes 14,929 2,470 655 6,617 24,671
  Estate Tax 1,516 0 0 0 1,516
  Real Estate Transfer Tax 1,532 0 0 0 1,532
  Employer Compensation Expense Program 16 0 0 0 16
  Gift Tax 0 0 0 0 0
  Real Property Gains Tax 0 0 0 0 0
  Pari‐Mutuel Taxes 13 0 0 0 13
  Other Taxes 2 0 0 0 2
  Gross Other Taxes 3,079 0 0 0 3,079
  Real Estate Transfer Tax (Dedicated) (1,532) 0 257 1,275 0
  RBTF (Dedicated Transfers) (8) 0 0 8 0
  Other Taxes 1,539 0 257 1,283 3,079
  Payroll Tax 0 0 0 0 0
Total Taxes 57,655 6,269 1,524 50,060 115,508
Licenses, Fees, Etc. 630 0 0 0 630
Abandoned Property 450 0 0 0 450
Motor Vehicle Fees 292 211 779 0 1,282
ABC License Fee 72 0 0 0 72
Reimbursements 66 0 0 0 66
Investment Income 6 0 0 0 6
Extraordinary Settlements 0 0 0 0 0
Other Transactions 363 14,158 9,478 387 24,386
Miscellaneous Receipts 1,879 14,369 10,257 387 26,892
Federal Receipts 0 74,981 3,634 58 78,673
Total      59,534 95,619 15,415 50,505 221,073

FY23 Mid-Year Update T-28

 CASH RECEIPTS 
ALL GOVERNMENTAL FUNDS
FY 2027
(millions of dollars)

Special  Capital Debt

General Revenue Projects Service
Fund Funds Funds Funds Total
Taxes:
  Withholdings 63,119 0 0 0 63,119
  Estimated Payments 26,078 0 0 0 26,078
  Final Payments 4,567 0 0 0 4,567
  Other Payments 1,772 0 0 0 1,772
  Gross Collections 95,536 0 0 0 95,536
  State/City Offset (1,869) 0 0 0 (1,869)
  Refunds (14,844) 0 0 0 (14,844)
  Reported Tax Collections 78,823 0 0 0 78,823
  STAR (Dedicated Deposits) (1,541) 1,541 0 0 0
  RBTF (Dedicated Transfers) (39,412) 0 0 39,412 0
  Personal Income Tax 37,870 1,541 0 39,412 78,823
  Sales and Use Tax 19,070 1,298 0 0 20,368
  Cigarette and Tobacco Taxes 262 520 0 0 782
  Vapor Excise Tax 0 27 0 0 27
  Motor Fuel Tax 0 106 389 0 495
  Alcoholic Beverage Taxes 293 0 0 0 293
  Opioid Excise Tax 29 0 0 0 29
  Medical Cannabis Excise Tax 0 13 0 0 13
  Adult Use Cannabis Tax 0 339 0 0 339
  Highway Use Tax 0 0 147 0 147
  Auto Rental Tax 0 25 75 0 100
  Peer to Peer Car Sharing Tax 9 1 0 0 10
  Gross Consumption/Use Taxes 19,663 2,329 611 0 22,603
  LGAC/STBF (Dedicated Transfers) (9,535) 0 0 9,535 0
  Consumption/Use Taxes 10,128 2,329 611 9,535 22,603
  Corporation Franchise Tax 5,715 1,688 0 0 7,403
  Corporation and Utilities Tax 434 126 12 0 572
  Insurance Taxes 2,732 305 0 0 3,037
  Bank Tax 0 0 0 0 0
  Pass Through Entity Tax (100) 0 0 0 (100)
  Petroleum Business Tax 0 502 639 0 1,141
  Gross Business Taxes 8,781 2,621 651 0 12,053
  RBTF (Dedicated Transfers) 50 0 0 (50) 0
  Business Taxes 8,831 2,621 651 (50) 12,053
  Estate Tax 1,586 0 0 0 1,586
  Real Estate Transfer Tax 1,623 0 0 0 1,623
  Employer Compensation Expense Program (1) 0 0 0 (1)
  Gift Tax 0 0 0 0 0
  Real Property Gains Tax 0 0 0 0 0
  Pari‐Mutuel Taxes 13 0 0 0 13
  Other Taxes 2 0 0 0 2
  Gross Other Taxes 3,223 0 0 0 3,223
  Real Estate Transfer Tax (Dedicated) (1,623) 0 257 1,366 0
  RBTF (Dedicated Transfers) 1 0 0 (1) 0
  Other Taxes 1,601 0 257 1,365 3,223
  Payroll Tax 0 0 0 0 0
Total Taxes 58,430 6,491 1,519 50,262 116,702
Licenses, Fees, Etc. 628 0 0 0 628
Abandoned Property 450 0 0 0 450
Motor Vehicle Fees 331 212 778 0 1,321
ABC License Fee 70 0 0 0 70
Reimbursements 66 0 0 0 66
Investment Income 6 0 0 0 6
Extraordinary Settlements 0 0 0 0 0
Other Transactions 363 15,080 9,849 387 25,679
Miscellaneous Receipts 1,914 15,292 10,627 387 28,220
Federal Receipts 0 76,897 3,478 53 80,428
Total      60,344 98,680 15,624 50,702 225,350

FY23 Mid-Year Update T-29

 STATE RECEIPTS 
ALL GOVERNMENTAL FUNDS
(millions of dollars)

FY 2022 FY 2023 Annual Annual

Actuals Projected $ Change % Change
Taxes:
  Withholdings 53,328 52,638 (690) ‐1.3%
  Estimated Payments 21,666 16,145 (5,521) ‐25.5%
  Final Payments 4,519 4,939 420 9.3%
  Other Payments 1,609 1,733 124 7.7%
  Gross Collections 81,122 75,455 (5,667) ‐7.0%
  State/City Offset (1,122) (2,324) (1,202) ‐107.1%
  Refunds (9,263) (24,181) (14,918) ‐161.0%
  Reported Tax Collections 70,737 48,950 (21,787) ‐30.8%
  STAR (Dedicated Deposits) 0 0 0 0.0%
  RBTF (Dedicated Transfers) 0 0 0 0.0%
  Personal Income Tax 70,737 48,950 (21,787) ‐30.8%
  Sales and Use Tax 17,579 18,438 859 4.9%
  Cigarette and Tobacco Taxes 958 919 (39) ‐4.1%
  Vapor Excise Tax 29 27 (2) ‐6.9%
  Motor Fuel Tax 495 200 (295) ‐59.6%
  Alcoholic Beverage Taxes 277 280 3 1.1%
  Opioid Excise Tax 29 29 0 0.0%
  Medical Cannabis Excise Tax 13 13 0 0.0%
  Adult Use Cannabis Tax 0 56 56 0.0%
  Highway Use Tax 142 142 0 0.0%
  Auto Rental Tax 99 113 14 14.1%
  Peer to Peer Car Sharing Tax 0 2 2 0.0%
  Gross Consumption/Use Taxes 19,621 20,219 598 3.0%
  LGAC/STBF (Dedicated Transfers) 0 0 0 0.0%
  Consumption/Use Taxes 19,621 20,219 598 3.0%
  Corporation Franchise Tax 7,236 8,790 1,554 21.5%
  Corporation and Utilities Tax 554 552 (2) ‐0.4%
  Insurance Taxes 2,453 2,561 108 4.4%
  Bank Tax 20 84 64 320.0%
  Pass Through Entity Tax 16,430 14,998 (1,432) ‐8.7%
  Petroleum Business Tax 1,032 1,103 71 6.9%
  Gross Business Taxes 27,725 28,088 363 1.3%
  RBTF (Dedicated Transfers) 0 0 0 0.0%
  Business Taxes 27,725 28,088 363 1.3%
  Estate Tax 1,386 1,660 274 19.8%
  Real Estate Transfer Tax 1,640 1,449 (191) ‐11.6%
  Employer Compensation Expense Program 13 14 1 7.7%
  Gift Tax 0 0 0 0.0%
  Real Property Gains Tax 0 0 0 0.0%
  Pari‐Mutuel Taxes 13 13 0 0.0%
  Other Taxes 1 2 1 100.0%
  Gross Other Taxes 3,053 3,138 85 2.8%
  Real Estate Transfer Tax (Dedicated) 0 0 0 0.0%
  RBTF (Dedicated Transfers) 0 0 0 0.0%
  Other Taxes 3,053 3,138 85 2.8%
  Payroll Tax 0 0 0 0.0%
Total Taxes 121,136 100,395 (20,741) ‐17.1%
Licenses, Fees, Etc. 640 529 (111) ‐17.3%
Abandoned Property 568 450 (118) ‐20.8%
Motor Vehicle Fees 1,273 1,232 (41) ‐3.2%
ABC License Fee 70 69 (1) ‐1.4%
Reimbursements 241 70 (171) ‐71.0%
Investment Income 14 363 349 2492.9%
Extraordinary Settlements 68 110 42 61.8%
Other Transactions 25,058 22,589 (2,469) ‐9.9%
Miscellaneous Receipts 27,932 25,412 (2,520) ‐9.0%
Federal Receipts 95,307 89,720 (5,587) ‐5.9%
Total      244,375 215,527 (28,848) ‐11.8%

FY23 Mid-Year Update T-30

 CASH FINANCIAL PLAN 
SPECIAL REVENUE FUNDS
FY 2022
(millions of dollars)

State Federal Total

Opening Fund Balance 5,708 4,961 10,669

Receipts:
Taxes  6,054 0 6,054
Miscellaneous Receipts 19,990 182 20,172
Federal Receipts 38 88,635 88,673
   Total Receipts 26,082 88,817 114,899

Disbursements:
Local Assistance  16,614 71,616 88,230
State Operations:
     Personal Service 5,180 1,851 7,031
     Non‐Personal Service 2,904 2,687 5,591
General State Charges 1,042 1,035 2,077
Debt Service 0 42 42
Capital Projects 0 0 0
   Total Disbursements  25,740 77,231 102,971

Other Financing Sources (Uses):
Transfers from Other Funds 2,535 0 2,535
Transfers to Other Funds (973) (2,221) (3,194)
   Net Other Financing Sources (Uses) 1,562 (2,221) (659)

Excess (Deficiency) of Receipts and 
Other Financing Sources (Uses) Over Disbursements 1,904 9,365 11,269

Closing Fund Balance 7,612 14,326 21,938

FY23 Mid-Year Update T-31

 CASH FINANCIAL PLAN 
SPECIAL REVENUE FUNDS
FY 2023
(millions of dollars)

State Federal Total

Opening Fund Balance 7,612 14,326 21,938

Receipts:
Taxes  6,414 0 6,414
Miscellaneous Receipts 13,692 202 13,894
Federal Receipts (18) 84,326 84,308
   Total Receipts 20,088 84,528 104,616

Disbursements:
Local Assistance  18,334 79,458 97,792
State Operations:
     Personal Service 5,060 688 5,748
     Non‐Personal Service 2,574 2,704 5,278
General State Charges 1,183 386 1,569
Capital Projects 0 0 0
   Total Disbursements  27,151 83,236 110,387

Other Financing Sources (Uses):
Transfers from Other Funds 3,454 0 3,454
Transfers to Other Funds 3,427 (2,027) 1,400
   Net Other Financing Sources (Uses) 6,881 (2,027) 4,854

Excess (Deficiency) of Receipts and 
Other Financing Sources (Uses) Over Disbursements (182) (735) (917)

Closing Fund Balance 7,430 13,591 21,021

FY23 Mid-Year Update T-32

 CASH FINANCIAL PLAN 
SPECIAL REVENUE FUNDS
FY 2024
(millions of dollars)

State Federal Total

Opening Fund Balance 7,430 13,591 21,021

Receipts:
Taxes  6,306 0 6,306
Miscellaneous Receipts 14,069 165 14,234
Federal Receipts (17) 77,165 77,148
   Total Receipts 20,358 77,330 97,688

Disbursements:
Local Assistance  16,487 73,310 89,797
State Operations:
     Personal Service 4,996 692 5,688
     Non‐Personal Service 2,480 1,982 4,462
General State Charges 1,188 386 1,574
Capital Projects 0 0 0
   Total Disbursements  25,151 76,370 101,521

Other Financing Sources (Uses):
Transfers from Other Funds 3,335 0 3,335
Transfers to Other Funds 1,170 (1,983) (813)
   Net Other Financing Sources (Uses) 4,505 (1,983) 2,522

Excess (Deficiency) of Receipts and 
Other Financing Sources (Uses) Over Disbursements (288) (1,023) (1,311)

Closing Fund Balance 7,142 12,568 19,710

FY23 Mid-Year Update T-33

 CASH FINANCIAL PLAN 
SPECIAL REVENUE FUNDS
FY 2025
(millions of dollars)

State Federal Total

Opening Fund Balance 7,142 12,568 19,710

Receipts:
Taxes  6,208 0 6,208
Miscellaneous Receipts 13,379 164 13,543
Federal Receipts (17) 71,498 71,481
   Total Receipts 19,570 71,662 91,232

Disbursements:
Local Assistance  15,327 69,065 84,392
State Operations:
     Personal Service 5,035 694 5,729
     Non‐Personal Service 2,480 1,782 4,262
General State Charges 1,203 387 1,590
Capital Projects 0 0 0
   Total Disbursements  24,045 71,928 95,973

Other Financing Sources (Uses):
Transfers from Other Funds 2,830 0 2,830
Transfers to Other Funds 1,278 (1,949) (671)
   Net Other Financing Sources (Uses) 4,108 (1,949) 2,159

Excess (Deficiency) of Receipts and 
Other Financing Sources (Uses) Over Disbursements (367) (2,215) (2,582)

Closing Fund Balance 6,775 10,353 17,128

FY23 Mid-Year Update T-34

 CASH FINANCIAL PLAN 
SPECIAL REVENUE FUNDS
FY 2026
(millions of dollars)

State Federal Total

Opening Fund Balance 6,775 10,353 17,128

Receipts:
Taxes  6,269 0 6,269
Miscellaneous Receipts 14,205 164 14,369
Federal Receipts (17) 74,998 74,981
   Total Receipts 20,457 75,162 95,619

Disbursements:
Local Assistance  15,975 69,066 85,041
State Operations:
     Personal Service 5,079 697 5,776
     Non‐Personal Service 2,522 1,596 4,118
General State Charges 1,220 388 1,608
Capital Projects 0 0 0
   Total Disbursements  24,796 71,747 96,543

Other Financing Sources (Uses):
Transfers from Other Funds 2,796 0 2,796
Transfers to Other Funds 1,281 (1,949) (668)
   Net Other Financing Sources (Uses) 4,077 (1,949) 2,128

Excess (Deficiency) of Receipts and 
Other Financing Sources (Uses) Over Disbursements (262) 1,466 1,204

Closing Fund Balance 6,513 11,819 18,332

FY23 Mid-Year Update T-35

 CASH FINANCIAL PLAN 
SPECIAL REVENUE FUNDS
FY 2027
(millions of dollars)

State Federal Total

Opening Fund Balance 6,513 11,819 18,332

Receipts:
Taxes  6,491 0 6,491
Miscellaneous Receipts 15,128 164 15,292
Federal Receipts (17) 76,914 76,897
   Total Receipts 21,602 77,078 98,680

Disbursements:
Local Assistance  16,832 70,910 87,742
State Operations:
     Personal Service 5,121 699 5,820
     Non‐Personal Service 2,568 1,637 4,205
General State Charges 1,239 389 1,628
Capital Projects 0 0 0
   Total Disbursements  25,760 73,635 99,395

Other Financing Sources (Uses):
Transfers from Other Funds 2,818 0 2,818
Transfers to Other Funds 1,280 (1,949) (669)
   Net Other Financing Sources (Uses) 4,098 (1,949) 2,149

Excess (Deficiency) of Receipts and 
Other Financing Sources (Uses) Over Disbursements (60) 1,494 1,434

Closing Fund Balance 6,453 13,313 19,766

FY23 Mid-Year Update T-36

 CASH FINANCIAL PLAN 
SPECIAL REVENUE FUNDS
(millions of dollars)

FY 2022 FY 2023 Annual Annual

Actuals Projected $ Change % Change

Opening Fund Balance 10,669 21,938 11,269 105.6%

Receipts:
Taxes  6,054 6,414 360 5.9%
Miscellaneous Receipts 20,172 13,894 (6,278) ‐31.1%
Federal Receipts 88,673 84,308 (4,365) ‐4.9%
   Total Receipts  114,899 104,616 (10,283) ‐8.9%

Disbursements:
Local Assistance  88,230 97,792 9,562 10.8%
State Operations:
   Personal Service 7,031 5,748 (1,283) ‐18.2%
   Non‐Personal Service 5,591 5,278 (313) ‐5.6%
General State Charges 2,077 1,569 (508) ‐24.5%
Debt Service 42 0 (42) ‐100.0%
Capital Projects 0 0 0 0.0%
   Total Disbursements 102,971 110,387 7,416 7.2%

Other Financing Sources (Uses):
Transfers from Other Funds 2,535 3,454 919 36.3%
Transfers to Other Funds (3,194) 1,400 4,594 143.8%
   Net Other Financing Sources (Uses) (659) 4,854 5,513 836.6%

Excess (Deficiency) of Receipts and 
Other Financing Sources (Uses) Over Disbursements 11,269 (917) (12,186) ‐108.1%

Closing Fund Balance 21,938 21,021 (917) ‐4.2%

FY23 Mid-Year Update T-37

 CASH RECEIPTS 
SPECIAL REVENUE FUNDS
(millions of dollars)

FY 2023 FY 2024 FY 2025 FY 2026 FY 2027

Projected Projected Projected Projected Projected
Personal Income Tax 1,831 1,723 1,616 1,568 1,541

Consumption/Use Taxes 1,981 2,082 2,140 2,231 2,329

Sales and Use Tax 1,185 1,213 1,237 1,269 1,298
Cigarette and Tobacco Taxes 632 602 573 546 520
Vapor Excise Tax 27 27 27 27 27
Motor Fuel Tax 43 107 106 106 106
Highway Use Tax 0 0 1 0 0
Medical Cannabis Excise Tax 13 13 13 13 13
Adult Use Cannabis Tax 56 95 158 245 339
Auto Rental Tax 25 24 24 24 25
Peer to Peer Car Sharing Tax 0 1 1 1 1
Business Taxes 2,602 2,501 2,452 2,470 2,621
Corporation Franchise Tax 1,737 1,622 1,544 1,553 1,688
Corporation and Utilities Tax 120 111 126 124 126
Insurance Taxes 246 262 276 289 305
Bank Tax 14 0 0 0 0
Petroleum Business Tax 485 506 506 504 502

Payroll Tax 0 0 0 0 0
Total Taxes 6,414 6,306 6,208 6,269 6,491
Miscellaneous Receipts 13,894 14,234 13,543 14,369 15,292
HCRA 5,952 5,913 5,935 5,808 5,831
State University Income 5,191 5,309 5,454 5,573 5,697
Lottery 3,592 3,607 3,605 3,605 3,605
Medicaid 870 900 930 960 960
Industry Assessments 723 730 737 743 752
Motor Vehicle Fees 212 211 212 211 212
All Other (2,646) (2,436) (3,330) (2,531) (1,765)
Federal Receipts 84,308 77,148 71,481 74,981 76,897
Total      104,616 97,688 91,232 95,619 98,680

FY23 Mid-Year Update T-38

 CASH RECEIPTS 
SPECIAL REVENUE FUNDS
(millions of dollars)

FY 2022 FY 2023 Annual Annual

Actuals Projected $ Change % Change
Personal Income Tax 1,904 1,831 (73) ‐3.8%
Consumption/Use Taxes 1,924 1,981 57 3.0%
Sales and Use Tax 1,088 1,185 97 8.9%
Cigarette and Tobacco Taxes 665 632 (33) ‐5.0%
Vapor Excise Tax 29 27 (2) ‐6.9%
Motor Fuel Tax 105 43 (62) ‐59.0%
Highway Use Tax 2 0 (2) ‐100.0%
Medical Cannabis Excise Tax 13 13 0 0.0%
Adult Use Cannabis Tax 0 56 56 0.0%
Auto Rental Tax 22 25 3 13.6%
Peer to Peer Car Sharing Tax 0 0 0 0.0%

Business Taxes 2,226 2,602 376 16.9%

Corporation Franchise Tax 1,418 1,737 319 22.5%
Corporation and Utilities Tax 111 120 9 8.1%
Insurance Taxes 239 246 7 2.9%
Bank Tax 4 14 10 250.0%
Petroleum Business Tax 454 485 31 6.8%

Payroll Tax 0 0 0 0.0%
Total Taxes 6,054 6,414 360 5.9%
Miscellaneous Receipts 20,172 13,894 (6,278) ‐31.1%
HCRA 5,814 5,952 138 2.4%
State University Income 4,818 5,191 373 7.7%
Lottery 3,570 3,592 22 0.6%
Medicaid 838 870 32 3.8%
Industry Assessments 619 723 104 16.8%
Motor Vehicle Fees 224 212 (12) ‐5.4%
All Other 4,289 (2,646) (6,935) ‐161.7%
Federal Receipts 88,673 84,308 (4,365) ‐4.9%
Total      114,899 104,616 (10,283) ‐8.9%

FY23 Mid-Year Update T-39

 CASH FINANCIAL PLAN 
CAPITAL PROJECTS FUNDS
FY 2022
(millions of dollars)

State Federal Total

Opening Fund Balance (564) (580) (1,144)

Receipts:
Taxes  1,313 0 1,313
Miscellaneous Receipts 5,007 0 5,007
Federal Receipts 2 2,064 2,066
Total Receipts 6,322 2,064 8,386

Disbursements:
Local Assistance  6,575 749 7,324
State Operations:
     Personal Service 0 0 0
     Non‐Personal Service 0 0 0
General State Charges 0 0 0
Debt Service 0 0 0
Capital Projects 5,877 1,503 7,380
 Total Disbursements 12,452 2,252 14,704

Other Financing Sources (Uses):
Transfers from Other Funds  7,189 (17) 7,172
Transfers to Other Funds (1,252) (2) (1,254)
Bond and Note Proceeds 0 0 0
Net Other Financing Sources (Uses) 5,937 (19) 5,918

Excess (Deficiency) of Receipts and 
Other Financing Sources (Uses) Over Disbursements (193) (207) (400)

Closing Fund Balance (757) (787) (1,544)

FY23 Mid-Year Update T-40

 CASH FINANCIAL PLAN 
CAPITAL PROJECTS FUNDS
FY 2023
(millions of dollars)

State Federal Total

Opening Fund Balance (757) (787) (1,544)

Receipts:
Taxes  1,274 0 1,274
Miscellaneous Receipts 8,712 229 8,941
Federal Receipts 5 2,987 2,992
Total Receipts 9,991 3,216 13,207

Disbursements:
Local Assistance  4,555 837 5,392
State Operations:
     Personal Service 0 0 0
     Non‐Personal Service 0 0 0
General State Charges 0 0 0
Debt Service 0 0 0
Capital Projects 9,391 2,091 11,482
 Total Disbursements 13,946 2,928 16,874

Other Financing Sources (Uses):
Transfers from Other Funds  4,720 40 4,760
Transfers to Other Funds (1,291) 0 (1,291)
Bond and Note Proceeds 398 0 398
Net Other Financing Sources (Uses) 3,827 40 3,867

Excess (Deficiency) of Receipts and 
Other Financing Sources (Uses) Over Disbursements (128) 328 200

Closing Fund Balance (885) (459) (1,344)

FY23 Mid-Year Update T-41

 CASH FINANCIAL PLAN 
CAPITAL PROJECTS FUNDS
FY 2024
(millions of dollars)

State Federal Total

Opening Fund Balance (885) (459) (1,344)

Receipts:
Taxes  1,527 0 1,527
Miscellaneous Receipts 11,216 229 11,445
Federal Receipts 5 3,396 3,401
Total Receipts 12,748 3,625 16,373

Disbursements:
Local Assistance  7,194 1,038 8,232
State Operations:
     Personal Service 0 0 0
     Non‐Personal Service 0 0 0
General State Charges 0 0 0
Debt Service 0 0 0
Capital Projects 10,808 2,348 13,156
 Total Disbursements 18,002 3,386 21,388

Other Financing Sources (Uses):
Transfers from Other Funds  6,630 38 6,668
Transfers to Other Funds (1,394) 0 (1,394)
Bond and Note Proceeds 399 0 399
Net Other Financing Sources (Uses) 5,635 38 5,673

Excess (Deficiency) of Receipts and 
Other Financing Sources (Uses) Over Disbursements 381 277 658

Closing Fund Balance (504) (182) (686)

FY23 Mid-Year Update T-42

 CASH FINANCIAL PLAN 
CAPITAL PROJECTS FUNDS
FY 2025
(millions of dollars)

State Federal Total

Opening Fund Balance (504) (182) (686)

Receipts:
Taxes  1,524 0 1,524
Miscellaneous Receipts 9,111 229 9,340
Federal Receipts 5 3,584 3,589
Total Receipts 10,640 3,813 14,453

Disbursements:
Local Assistance  5,645 1,105 6,750
State Operations:
     Personal Service 0 0 0
     Non‐Personal Service 0 0 0
General State Charges 0 0 0
Debt Service 0 0 0
Capital Projects 10,142 2,438 12,580
 Total Disbursements 15,787 3,543 19,330

Other Financing Sources (Uses):
Transfers from Other Funds  6,286 24 6,310
Transfers to Other Funds (1,548) 0 (1,548)
Bond and Note Proceeds 330 0 330
Net Other Financing Sources (Uses) 5,068 24 5,092

Excess (Deficiency) of Receipts and 
Other Financing Sources (Uses) Over Disbursements (79) 294 215

Closing Fund Balance (583) 112 (471)

FY23 Mid-Year Update T-43

 CASH FINANCIAL PLAN 
CAPITAL PROJECTS FUNDS
FY 2026
(millions of dollars)

State Federal Total

Opening Fund Balance (583) 112 (471)

Receipts:
Taxes  1,524 0 1,524
Miscellaneous Receipts 10,028 229 10,257
Federal Receipts 5 3,629 3,634
Total Receipts 11,557 3,858 15,415

Disbursements:
Local Assistance  5,095 1,148 6,243
State Operations:
     Personal Service 0 0 0
     Non‐Personal Service 0 0 0
General State Charges 0 0 0
Debt Service 0 0 0
Capital Projects 9,009 2,424 11,433
 Total Disbursements 14,104 3,572 17,676

Other Financing Sources (Uses):
Transfers from Other Funds  3,531 23 3,554
Transfers to Other Funds (1,591) 0 (1,591)
Bond and Note Proceeds 288 0 288
Net Other Financing Sources (Uses) 2,228 23 2,251

Excess (Deficiency) of Receipts and 
Other Financing Sources (Uses) Over Disbursements (319) 309 (10)

Closing Fund Balance (902) 421 (481)

FY23 Mid-Year Update T-44

 CASH FINANCIAL PLAN 
CAPITAL PROJECTS FUNDS
FY 2027
(millions of dollars)

State Federal Total

Opening Fund Balance (902) 421 (481)

Receipts:
Taxes  1,519 0 1,519
Miscellaneous Receipts 10,398 229 10,627
Federal Receipts 5 3,473 3,478
Total Receipts 11,922 3,702 15,624

Disbursements:
Local Assistance  5,078 1,039 6,117
State Operations:
     Personal Service 0 0 0
     Non‐Personal Service 0 0 0
General State Charges 0 0 0
Debt Service 0 0 0
Capital Projects 8,687 2,377 11,064
 Total Disbursements 13,765 3,416 17,181

Other Financing Sources (Uses):
Transfers from Other Funds  2,962 23 2,985
Transfers to Other Funds (1,507) 0 (1,507)
Bond and Note Proceeds 208 0 208
Net Other Financing Sources (Uses) 1,663 23 1,686

Excess (Deficiency) of Receipts and 
Other Financing Sources (Uses) Over Disbursements (180) 309 129

Closing Fund Balance (1,082) 730 (352)

FY23 Mid-Year Update T-45

 CASH FINANCIAL PLAN  
CAPITAL PROJECTS FUNDS
(millions of dollars)

FY 2022 FY 2023 Annual Annual

Actuals Projected $ Change % Change

Opening Fund Balance (1,144) (1,544) (400) ‐35.0%

Receipts:
Taxes  1,313 1,274 (39) ‐3.0%
Miscellaneous Receipts 5,007 8,941 3,934 78.6%
Federal Receipts 2,066 2,992 926 44.8%
   Total Receipts 8,386 13,207 4,821 57.5%

Disbursements:
Local Assistance  7,324 5,392 (1,932) ‐26.4%
State Operations:
     Personal Service 0 0 0 0.0%
     Non‐Personal Service 0 0 0 0.0%
General State Charges 0 0 0 0.0%
Debt Service 0 0 0 0.0%
Capital Projects  7,380 11,482 4,102 55.6%
   Total Disbursements  14,704 16,874 2,170 14.8%

Other Financing Sources (Uses):
Transfers From Other Funds  7,172 4,760 (2,412) ‐33.6%
Transfers to Other Funds  (1,254) (1,291) (37) ‐3.0%
Bond and Note Proceeds 0 398 398 0.0%
   Net Other Financing Sources (Uses) 5,918 3,867 (2,051) ‐34.7%

Excess (Deficiency) of Receipts and 
Other Financing Sources (Uses) Over Disbursements (400) 200 600 150.0%

Closing Fund Balance (1,544) (1,344) 200 13.0%

FY23 Mid-Year Update T-46

 CASH RECEIPTS 
CAPITAL PROJECTS FUNDS
(millions of dollars)

FY 2023 FY 2024 FY 2025 FY 2026 FY 2027

Projected Projected Projected Projected Projected
Consumption/Use Taxes 387 612 612 612 611
Motor Fuel Tax 157 393 393 391 389
Highway Use Tax 142 144 145 146 147
Auto Rental Tax 88 75 74 75 75

Business Taxes 630 658 655 655 651

Corporation and Utilities Tax 12 12 12 12 12
Petroleum Business Tax 618 646 643 643 639

Other Taxes 257 257 257 257 257

Real Estate Transfer Tax 257 257 257 257 257

Total Taxes 1,274 1,527 1,524 1,524 1,519

Miscellaneous Receipts 8,941 11,445 9,340 10,257 10,627
Authority Bond Proceeds 7,635 9,914 7,747 8,657 9,032
State Park Fees 227 206 205 205 195
Environmental Revenues 92 92 92 92 92
Motor Vehicle Fees 782 779 782 779 778
All Other 205 454 514 524 530

Federal Receipts 2,992 3,401 3,589 3,634 3,478

Total      13,207 16,373 14,453 15,415 15,624

CASH RECEIPTS 
CAPITAL PROJECTS FUNDS
(millions of dollars)

FY 2022 FY 2023 Annual Annual

Actuals Projected $ Change % Change

Consumption/Use Taxes 607 387 (220) ‐36.2%

Motor Fuel Tax 390 157 (233) ‐59.7%
Highway Use Tax 140 142 2 1.4%
Auto Rental Tax 77 88 11 14.3%

Business Taxes 587 630 43 7.3%

Corporation and Utilities Tax 9 12 3 33.3%
Petroleum Business Tax 578 618 40 6.9%

Other Taxes 119 257 138 116.0%

Real Estate Transfer Tax 119 257 138 116.0%

Total Taxes 1,313 1,274 (39) ‐3.0%

Miscellaneous Receipts 5,007 8,941 3,934 78.6%
Authority Bond Proceeds 3,891 7,635 3,744 96.2%
State Park Fees 101 227 126 124.8%
Environmental Revenues 127 92 (35) ‐27.6%
Motor Vehicle Fees 743 782 39 5.2%
All Other 145 205 60 41.4%

Federal Receipts 2,066 2,992 926 44.8%

Total      8,386 13,207 4,821 57.5%

FY23 Mid-Year Update T-47

 CASH DISBURSEMENTS BY FUNCTION 
CAPITAL OFF‐BUDGET SPENDING
(millions of dollars)

FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027

Actuals Projected Projected Projected Projected Projected

ECONOMIC DEVELOPMENT AND GOVERNMENT OVERSIGHT
Economic Development   4 0 0 0 0 0
   Functional Total 4 0 0 0 0 0

MENTAL HEALTH
Mental Health, Office of 0 0 0 0 0 0
People with Developmental Disabilities, Office for 0 0 0 0 0 0
Addiction Services and Supports, Office of 0 0 0 0 0 0
   Functional Total 0 0 0 0 0 0

EDUCATION
Education School Aid 9 15 7 13 0 0
   Functional Total 9 15 7 13 0 0

HIGHER EDUCATION
City University of New York 0 0 0 0 0 0
   Functional Total 0 0 0 0 0 0

ALL OTHER
Judiciary 0 0 0 0 0 0
   Functional Total 0 0 0 0 0 0

TOTAL CAPITAL OFF‐BUDGET SPENDING 13 15 7 13 0 0

Note:  This table 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 short‐term loan from the Short‐Term Investment Pool or cash from the General Fund.

FY23 Mid-Year Update T-48

 CASH RECEIPTS 
DEBT SERVICE FUNDS
(millions of dollars)

FY 2023 FY 2024 FY 2025 FY 2026 FY 2027

Projected Projected Projected Projected Projected
Personal Income Tax 24,473 29,853 30,714 32,834 39,412

Consumption/Use Taxes 10,822 8,920 9,095 9,326 9,535

Sales and Use Tax 10,822 8,920 9,095 9,326 9,535

Business Taxes 7,499 7,928 8,277 6,617 (50)

Pass Through Entity Tax 7,499 7,928 8,277 6,617 (50)

Other Taxes 1,199 1,116 1,200 1,283 1,365

Real Estate Transfer Tax 1,192 1,109 1,192 1,275 1,366
Employer Compensation Expense Program 7 7 8 8 (1)

Total Taxes 43,993 47,817 49,286 50,060 50,262

Miscellaneous Receipts 382 392 396 387 387
Mental Hygiene Patient Receipts 235 242 242 242 242
SUNY Dormitory Fees 0 0 0 0 0
Health Patient Receipts 146 149 152 144 144
All Other 1 1 2 1 1
Federal Receipts 70 67 62 58 53
Total      44,445 48,276 49,744 50,505 50,702

CASH RECEIPTS 
DEBT SERVICE FUNDS
(millions of dollars)

FY 2022 FY 2023 Annual Annual

Actuals Projected $ Change % Change

Personal Income Tax 35,369 24,473 (10,896) ‐30.8%

Consumption/Use Taxes 12,369 10,822 (1,547) ‐12.5%

Sales and Use Tax 12,369 10,822 (1,547) ‐12.5%

Business Taxes 8,215 7,499 (716) ‐8.7%

Pass Through Entity Tax 8,215 7,499 (716) ‐8.7%

Other Taxes 1,527 1,199 (328) ‐21.5%

Real Estate Transfer Tax 1,521 1,192 (329) ‐21.6%
Employer Compensation Expense Program 6 7 1 16.7%

Total Taxes 57,480 43,993 (13,487) ‐23.5%

Miscellaneous Receipts 428 382 (46) ‐10.7%

Mental Hygiene Patient Receipts 311 235 (76) ‐24.4%
SUNY Dormitory Fees 0 0 0 0.0%
Health Patient Receipts 114 146 32 28.1%
All Other 3 1 (2) ‐66.7%

Federal Receipts 68 70 2 2.9%
Total      57,976 44,445 (13,531) ‐23.3%

FY23 Mid-Year Update T-49

 CASH FINANCIAL PLAN 
STATE FUNDS
FY 2022
(millions of dollars)

State Special State Capital Debt State

General Revenue Projects Service Funds
Fund Funds Funds Funds Total

Opening Fund Balance 9,161 5,708 (564) 65 14,370

Receipts:
Taxes  56,289 6,054 1,313 57,480 121,136
Miscellaneous Receipts 2,325 19,990 5,007 428 27,750
Federal Receipts 4,500 38 2 68 4,608
   Total Receipts 63,114 26,082 6,322 57,976 153,494

Disbursements:
Local Assistance  58,384 16,614 6,575 0 81,573
State Operations:
   Personal Service 8,063 5,180 0 0 13,243
   Non‐Personal Service 3,675 2,904 0 14 6,593
General State Charges 8,983 1,042 0 0 10,025
Debt Service 0 0 0 12,545 12,545
Capital Projects 0 0 5,877 0 5,877
   Total Disbursements 79,105 25,740 12,452 12,559 129,856

Other Financing Sources (Uses):
Transfers from Other Funds  49,696 2,535 7,189 1,896 61,316
Transfers to Other Funds  (9,813) (973) (1,252) (47,276) (59,314)
Bond and Note Proceeds 0 0 0 0 0
   Net Other Financing Sources (Uses) 39,883 1,562 5,937 (45,380) 2,002

Excess (Deficiency) of Receipts and 
Other Financing Sources (Uses) Over Disbursements 23,892  1,904  (193) 37  25,640 

Closing Fund Balance 33,053 7,612 (757) 102 40,010

FY23 Mid-Year Update T-50

 CASH FINANCIAL PLAN 
STATE FUNDS
FY 2023
(millions of dollars)

State Special State Capital Debt State

General Revenue Projects Service Funds
Fund Funds Funds Funds Total

Opening Fund Balance 33,053 7,612 (757) 102 40,010

Receipts:
Taxes  48,714 6,414 1,274 43,993 100,395
Miscellaneous Receipts 2,195 13,692 8,712 382 24,981
Federal Receipts 2,350 (18) 5 70 2,407
   Total Receipts 53,259 20,088 9,991 44,445 127,783

Disbursements:
Local Assistance  65,114 18,334 4,555 0 88,003
State Operations:
   Personal Service 10,481 5,060 0 0 15,541
   Non‐Personal Service 2,763 2,574 0 45 5,382
General State Charges 8,666 1,183 0 0 9,849
Debt Service 0 0 0 7,612 7,612
Capital Projects 0 0 9,391 0 9,391
   Total Disbursements 87,024 27,151 13,946 7,657 135,778

Other Financing Sources (Uses):
Transfers from Other Funds  36,373 3,454 4,720 1,688 46,235
Transfers to Other Funds  (8,157) 3,427 (1,291) (38,477) (44,498)
Bond and Note Proceeds 0 0 398 0 398
   Net Other Financing Sources (Uses) 28,216 6,881 3,827 (36,789) 2,135

Excess (Deficiency) of Receipts and 
Other Financing Sources (Uses) Over Disbursements (5,549) (182) (128) (1) (5,860)

Closing Fund Balance 27,504 7,430 (885) 101 34,150

FY23 Mid-Year Update T-51

 CASH FINANCIAL PLAN 
STATE FUNDS
FY 2024
(millions of dollars)

State Special State Capital Debt State

General Revenue Projects Service Funds
Fund Funds Funds Funds Total

Receipts:
Taxes  55,498 6,306 1,527 47,817 111,148
Miscellaneous Receipts 1,814 14,069 11,216 392 27,491
Federal Receipts 2,250 (17) 5 67 2,305
   Total Receipts 59,562 20,358 12,748 48,276 140,944

Disbursements:
Local Assistance  71,991 16,487 7,194 0 95,672
State Operations:
   Personal Service 10,302 4,996 0 0 15,298
   Non‐Personal Service 3,051 2,480 0 46 5,577
General State Charges 9,397 1,188 0 0 10,585
Debt Service 0 0 0 4,904 4,904
Capital Projects 0 0 10,808 0 10,808
   Total Disbursements 94,741 25,151 18,002 4,950 142,844

Other Financing Sources (Uses):
Transfers from Other Funds  45,186 3,335 6,630 1,629 56,780
Transfers to Other Funds  (9,923) 1,170 (1,394) (44,941) (55,088)
Bond and Note Proceeds 0 0 399 0 399
   Net Other Financing Sources (Uses) 35,263 4,505 5,635 (43,312) 2,091

Use (Reservation) of Fund Balance:
Community Projects  3
Debt Management (81)
Economic Uncertainties  860
Extraordinary Monetary Settlements 828
Labor Settlements/Agency Operations (1,000)
Tax Stabilization Reserve  (207)
 Timing of PTET/PIT Credits (358)
Undesignated Fund Balance 2,824
Rainy Day Reserve (3,101)
Total Use (Reservation) of Fund Balance (232)

Excess (Deficiency) of Receipts and Use (Reservation) 
of Fund Balance Over Disbursements  (148)

FY23 Mid-Year Update T-52

 CASH FINANCIAL PLAN 
STATE FUNDS
FY 2025
(millions of dollars)

State Special State Capital Debt State

General Revenue Projects Service Funds
Fund Funds Funds Funds Total

Receipts:
Taxes  56,903 6,208 1,524 49,286 113,921
Miscellaneous Receipts 1,842 13,379 9,111 396 24,728
Federal Receipts 3,645 (17) 5 62 3,695
   Total Receipts 62,390 19,570 10,640 49,744 142,344

Disbursements:
Local Assistance  76,742 15,327 5,645 0 97,714
State Operations:
   Personal Service 10,376 5,035 0 0 15,411
   Non‐Personal Service 3,258 2,480 0 46 5,784
General State Charges 10,591 1,203 0 0 11,794
Debt Service 0 0 0 4,470 4,470
Capital Projects 0 0 10,142 0 10,142
   Total Disbursements 100,967 24,045 15,787 4,516 145,315

Other Financing Sources (Uses):
Transfers from Other Funds  47,178 2,830 6,286 1,666 57,960
Transfers to Other Funds  (9,134) 1,278 (1,548) (46,883) (56,287)
Bond and Note Proceeds 0 0 330 0 330
   Net Other Financing Sources (Uses) 38,044 4,108 5,068 (45,217) 2,003

Use (Reservation) of Fund Balance:
Debt Management 576
Economic Uncertainties  569
Extraordinary Monetary Settlements 559
Labor Settlements/Agency Operations (1,450)
Tax Stabilization Reserve  (218)
 Timing of PTET/PIT Credits (101)
Undesignated Fund Balance 375
Rainy Day Reserve (3,276)
Total Use (Reservation) of Fund Balance (2,966)

Excess (Deficiency) of Receipts and Use (Reservation) 
of Fund Balance Over Disbursements  (3,499)

FY23 Mid-Year Update T-53

 CASH FINANCIAL PLAN 
STATE FUNDS
FY 2026
(millions of dollars)

State Special State Capital Debt State

General Revenue Projects Service Funds
Fund Funds Funds Funds Total

Receipts:
Taxes  57,655 6,269 1,524 50,060 115,508
Miscellaneous Receipts 1,879 14,205 10,028 387 26,499
Federal Receipts 0 (17) 5 58 46
   Total Receipts 59,534 20,457 11,557 50,505 142,053

Disbursements:
Local Assistance  79,712 15,975 5,095 0 100,782
State Operations:
   Personal Service 10,474 5,079 0 0 15,553
   Non‐Personal Service 3,533 2,522 0 46 6,101
General State Charges 11,901 1,220 0 0 13,121
Debt Service 0 0 0 5,638 5,638
Capital Projects 0 0 9,009 0 9,009
   Total Disbursements 105,620 24,796 14,104 5,684 150,204

Other Financing Sources (Uses):
Transfers from Other Funds  46,835 2,796 3,531 1,652 54,814
Transfers to Other Funds  (6,386) 1,281 (1,591) (46,446) (53,142)
Bond and Note Proceeds 0 0 288 0 288
   Net Other Financing Sources (Uses) 40,449 4,077 2,228 (44,794) 1,960

Use (Reservation) of Fund Balance:
Debt Management 860
Economic Uncertainties  3,514
Extraordinary Monetary Settlements 155
Labor Settlements/Agency Operations (1,450)
Rainy Day Reserve (3,344)
Tax Stabilization Reserve  (170)
 Timing of PTET/PIT Credits 2,761
Total Use (Reservation) of Fund Balance 2,326

Excess (Deficiency) of Receipts and Use (Reservation) 
of Fund Balance Over Disbursements  (3,311)

FY23 Mid-Year Update T-54

 CASH FINANCIAL PLAN 
STATE FUNDS
FY 2027
(millions of dollars)

State Special State Capital Debt State

General Revenue Projects Service Funds
Fund Funds Funds Funds Total

Receipts:
Taxes  58,430 6,491 1,519 50,262 116,702
Miscellaneous Receipts 1,914 15,128 10,398 387 27,827
Federal Receipts 0 (17) 5 53 41
   Total Receipts 60,344 21,602 11,922 50,702 144,570

Disbursements:
Local Assistance  82,597 16,832 5,078 0 104,507
State Operations:
   Personal Service 10,543 5,121 0 0 15,664
   Non‐Personal Service 3,570 2,568 0 46 6,184
General State Charges 13,294 1,239 0 0 14,533
Debt Service 0 0 0 5,667 5,667
Capital Projects 0 0 8,687 0 8,687
   Total Disbursements 110,004 25,760 13,765 5,713 155,242

Other Financing Sources (Uses):
Transfers from Other Funds  46,952 2,818 2,962 1,729 54,461
Transfers to Other Funds  (5,872) 1,280 (1,507) (46,685) (52,784)
Bond and Note Proceeds 0 0 208 0 208
   Net Other Financing Sources (Uses) 41,080 4,098 1,663 (44,956) 1,885

Use (Reservation) of Fund Balance:
Economic Uncertainties  2,627
Extraordinary Monetary Settlements 2
Labor Settlements/Agency Operations (1,450)
Rainy Day Reserve (2,547)
Tax Stabilization Reserve  (80)
Timing of PTET/PIT Credits 4,040
Total Use (Reservation) of Fund Balance 2,592

Excess (Deficiency) of Receipts and Use (Reservation) 
of Fund Balance Over Disbursements  (5,988)

FY23 Mid-Year Update T-55

 CASH FINANCIAL PLAN 
STATE FUNDS
(millions of dollars)

FY 2022 FY 2023 Annual Annual

Actuals Projected $ Change % Change

Opening Fund Balance 14,370 40,010 25,640 178.4%

Receipts:
Taxes  121,136 100,395 (20,741) ‐17.1%
Miscellaneous Receipts 27,750 24,981 (2,769) ‐10.0%
Federal Receipts 4,608 2,407 (2,201) ‐47.8%
   Total Receipts 153,494 127,783 (25,711) ‐16.8%

Disbursements:
Local Assistance 81,573 88,003 6,430 7.9%
State Operations:
   Personal Service 13,243 15,541 2,298 17.4%
   Non‐Personal Service 6,593 5,382 (1,211) ‐18.4%
General State Charges 10,025 9,849 (176) ‐1.8%
Debt Service 12,545 7,612 (4,933) ‐39.3%
Capital Projects 5,877 9,391 3,514 59.8%
   Total Disbursements 129,856 135,778 5,922 4.6%

Other Financing Sources (Uses):
Transfers from Other Funds  61,316 46,235 (15,081) ‐24.6%
Transfers to Other Funds  (59,314) (44,498) 14,816 25.0%
Bond and Note Proceeds 0 398 398 0.0%
   Net Other Financing Sources (Uses) 2,002 2,135 133 6.6%

Excess (Deficiency) of Receipts and 
Other Financing Sources (Uses) Over Disbursements 25,640 (5,860) (31,500) ‐122.9%

Closing Fund Balance 40,010 34,150 (5,860) ‐14.6%

FY23 Mid-Year Update T-56

 CASHFLOW
GENERAL FUND
FY 2022
(dollars in millions)
2021 2022
April May June July August September October November December January February March
Actuals Actuals Actuals Actuals Actuals Actuals Actuals Actuals Actuals Actuals Actuals Actuals Total
OPENING BALANCE 9,161 12,218 14,356 15,464 15,601 15,789 19,954 18,119 17,184 30,660 32,008 34,965 9,161

RECEIPTS:

FY23 Mid-Year Update

Personal Income Tax 3,263 4,916 2,911 1,682 1,901 3,225 1,687 1,789 3,129 3,366 3,047 2,548 33,464
Consumption/Use Taxes 351 342 451 387 362 460 370 371 461 409 319 438 4,721
Business Taxes 730 104 1,587 228 67 1,708 70 (42) 6,616 654 154 4,821 16,697
Other Taxes 121 118 110 105 103 111 184 95 114 127 127 92 1,407
Total Taxes 4,465 5,480 5,059 2,402 2,433 5,504 2,311 2,213 10,320 4,556 3,647 7,899 56,289

Abandoned Property 0 0 0 0 10 100 0 225 0 0 35 198 568

ABC License Fee 5 6 7 6 6 5 6 4 4 10 5 6 70
Investment Income 2 1 1 0 1 1 1 1 1 1 3 1 14
Licenses, Fees, etc. 77 97 41 33 35 49 82 10 34 79 31 72 640
Motor Vehicle Fees 20 16 55 21 32 30 19 (7) 32 10 31 47 306
Reimbursements 64 14 (9) 70 27 14 (23) 35 57 (47) 115 (76) 241
Extraordinary Settlements 0 0 0 0 0 0 0 33 0 0 0 35 68
Other Transactions 5 5 36 25 11 58 22 9 112 119 (100) 116 418
Total Miscellaneous Receipts 173 139 131 155 122 257 107 310 240 172 120 399 2,325
Federal Receipts 0 0 0 0 0 0 0 0 0 0 0 4,500 4,500
PIT in Excess of Revenue Bond Debt Service 3,263 4,917 2,958 1,411 1,150 3,307 1,688 1,615 3,143 (250) 2,060 793 26,055
PTET in Excess of Revenue Bond Debt Service 0 0 0 0 0 0 0 0 5,082 449 83 2,601 8,215
ECEP in Excess of Revenue Bond Debt Service 0 0 0 0 0 0 0 0 2 3 (5) 0 0
Sales Tax in Excess of LGAC Bond Debt Service 297 125 572 324 313 408 314 323 411 347 288 399 4,121
Sales Tax in Excess of Revenue Bond Debt Service 573 565 779 622 600 796 593 610 786 673 544 (1,569) 5,572
Real Estate Taxes in Excess of CW/CA Debt Service 87 110 115 129 137 130 129 116 131 164 136 95 1,479
All Other 108 94 173 189 115 433 113 115 215 134 268 2,297 4,254
Total Transfers from Other Funds 4,328 5,811 4,597 2,675 2,315 5,074 2,837 2,779 9,770 1,520 3,374 4,616 49,696
TOTAL RECEIPTS 8,966 11,430 9,787 5,232 4,870 10,835 5,255 5,302 20,330 6,248 7,141 17,414 112,810

DISBURSEMENTS:
School Aid 449 3,782 2,098 275 566 1,571 1,078 1,580 2,316 987 797 9,284 24,783
Higher Education 27 23 513 697 85 28 305 35 109 25 44 834 2,725
All Other Education 33 92 265 514 66 89 49 49 416 97 87 422 2,179
Medicaid - DOH 2,745 1,506 1,173 1,178 1,445 729 1,797 1,555 975 1,268 793 989 16,153
Public Health 12 36 101 49 65 42 69 53 60 34 (19) 135 637
Mental Hygiene 32 62 879 105 47 829 116 86 1,106 49 527 818 4,656
Children and Families (4) 35 239 155 39 100 362 45 289 180 42 310 1,792
Temporary & Disability Assistance 48 65 64 168 87 128 127 69 160 105 88 237 1,346
Transportation 9 22 15 0 25 0 0 25 12 0 14 1 123
Unrestricted Aid 0 44 388 1 0 52 8 0 187 1 21 62 764
All Other 27 36 274 (170) 268 815 1,306 242 122 87 83 136 3,226
Total Local Assistance 3,378 5,703 6,009 2,972 2,693 4,383 5,217 3,739 5,752 2,833 2,477 13,228 58,384
Personal Service 708 725 382 863 674 820 665 873 216 667 712 758 8,063
Non-Personal Service 137 234 183 119 241 248 229 208 271 381 484 940 3,675
Total State Operations 845 959 565 982 915 1,068 894 1,081 487 1,048 1,196 1,698 11,738
General State Charges 810 2,276 393 419 403 612 530 645 52 488 490 1,865 8,983
Debt Service 163 (21) (21) 56 (8) 12 53 (5) (24) 163 (15) (13) 340
Capital Projects 486 341 816 296 573 431 306 605 472 342 15 2,135 6,818
SUNY Operations 113 0 772 181 0 119 8 104 10 1 0 77 1,385
Other Purposes 114 34 145 189 106 45 82 68 105 25 21 336 1,270
Total Transfers to Other Funds 876 354 1,712 722 671 607 449 772 563 531 21 2,535 9,813
TOTAL DISBURSEMENTS 5,909 9,292 8,679 5,095 4,682 6,670 7,090 6,237 6,854 4,900 4,184 19,326 88,918

T-57
Excess/(Deficiency) of Receipts over Disbursements 3,057 2,138 1,108 137 188 4,165 (1,835) (935) 13,476 1,348 2,957 (1,912) 23,892

CLOSING BALANCE 12,218 14,356 15,464 15,601 15,789 19,954 18,119 17,184 30,660 32,008 34,965 33,053 33,053
 CASHFLOW
STATE OPERATING FUNDS
FY 2022
(dollars in millions)
2021 2022 Intra-Fund
April May June July August September October November December January February March Transfer
Actuals Actuals Actuals Actuals Actuals Actuals Actuals Actuals Actuals Actuals Actuals Actuals Eliminations Total

OPENING BALANCE 14,934 18,753 20,955 23,096 24,197 24,879 26,636 25,242 24,176 37,628 45,067 48,583 14,934

FY23 Mid-Year Update

RECEIPTS:
Personal Income Tax 6,526 9,832 5,822 3,364 3,802 6,449 3,375 3,580 6,288 10,432 6,094 5,173 0 70,737
Consumption/Use Taxes 1,434 1,370 1,847 1,515 1,457 1,875 1,470 1,492 1,888 1,600 1,318 1,748 0 19,014
Business Taxes 929 184 1,959 326 122 2,067 163 28 12,049 1,180 296 7,835 0 27,138
Other Taxes 218 229 225 237 243 244 316 214 252 297 267 192 0 2,934
Total Taxes 9,107 11,615 9,853 5,442 5,624 10,635 5,324 5,314 20,477 13,509 7,975 14,948 0 119,823
Abandoned Property 0 0 0 0 10 100 0 225 0 0 35 198 0 568
ABC License Fee 5 6 7 6 6 5 6 4 4 10 5 6 0 70
HCRA 421 459 490 466 462 471 451 462 488 428 530 686 0 5,814
Investment Income 2 1 1 0 1 1 1 1 1 1 3 1 0 14
Licenses, Fees, etc. 77 97 41 33 35 49 82 10 34 79 31 72 0 640
Lottery 275 291 341 264 268 340 270 280 313 264 254 410 0 3,570
Medicaid 68 73 63 68 72 66 74 64 70 84 64 72 0 838
Motor Vehicle Fees 41 38 73 41 55 48 40 12 47 31 48 56 0 530
Reimbursements 64 14 (9) 70 27 14 (23) 35 57 (47) 115 (76) 0 241
State University Income 227 297 345 337 501 576 407 334 289 487 683 335 0 4,818
Extraordinary Settlements 0 0 0 0 0 0 0 33 0 0 0 35 0 68
Other Transactions 355 156 392 307 211 503 385 452 763 514 250 1,284 0 5,572
Total Miscellaneous Receipts 1,535 1,432 1,744 1,592 1,648 2,173 1,693 1,912 2,066 1,851 2,018 3,079 0 22,743
Federal Receipts 0 0 0 1 29 0 35 0 10 (13) 35 4,509 0 4,606
TOTAL RECEIPTS 10,642 13,047 11,597 7,035 7,301 12,808 7,052 7,226 22,553 15,347 10,028 22,536 0 147,172
DISBURSEMENTS:
School Aid 450 3,782 2,423 275 566 3,924 1,191 1,693 2,429 1,100 910 9,531 0 28,274
Higher Education 27 23 513 697 85 28 305 35 109 25 44 834 0 2,725
All Other Education 33 89 268 514 66 89 53 49 417 97 87 423 0 2,185
STAR 0 0 0 0 0 0 1 1 14 1,850 0 38 0 1,904
Medicaid - DOH 3,132 1,968 1,595 1,619 1,909 1,202 2,293 2,198 1,403 1,735 1,357 1,561 0 21,972
Public Health 49 83 288 104 196 159 145 139 191 96 53 299 0 1,802
Mental Hygiene 32 62 879 106 47 830 116 86 1,107 49 527 818 0 4,659
Children and Families (4) 35 239 155 39 100 362 45 289 180 42 311 0 1,793
Temporary & Disability Assistance 48 65 64 168 87 128 127 69 160 105 88 237 0 1,346
Transportation 208 430 298 300 435 272 283 538 775 70 99 78 0 3,786
Unrestricted Aid 0 44 388 1 0 52 8 0 187 1 21 62 0 764
All Other 57 76 312 (140) 318 861 1,328 316 176 131 124 229 0 3,788
Total Local Assistance 4,032 6,657 7,267 3,799 3,748 7,645 6,212 5,169 7,257 5,439 3,352 14,421 0 74,998
Personal Service 1,108 1,131 710 1,272 1,061 1,415 1,044 1,343 635 1,051 1,125 1,348 0 13,243
Non-Personal Service 362 470 374 365 513 483 438 461 493 650 786 1,198 0 6,593
Total State Operations 1,470 1,601 1,084 1,637 1,574 1,898 1,482 1,804 1,128 1,701 1,911 2,546 0 19,836
General State Charges 870 2,339 470 536 469 701 593 779 238 550 549 1,931 0 10,025
Debt Service 122 41 (22) 7 308 742 9 26 210 8 773 10,321 0 12,545
Capital Projects 0 0 0 0 0 0 0 0 0 0 0 0 0 0
TOTAL DISBURSEMENTS 6,494 10,638 8,799 5,979 6,099 10,986 8,296 7,778 8,833 7,698 6,585 29,219 0 117,404
OTHER FINANCING SOURCES (USES):
Transfers from other funds 4,888 5,968 5,639 3,453 2,476 5,351 3,155 3,045 10,084 1,860 3,477 5,286 (555) 54,127
Transfers to other funds (5,217) (6,175) (6,296) (3,408) (2,996) (5,416) (3,305) (3,559) (10,352) (2,070) (3,404) (6,419) 555 (58,062)
Bond and note proceeds 0 0 0 0 0 0 0 0 0 0 0 0 0 0
NET OTHER FINANCING SOURCES/(USES) (329) (207) (657) 45 (520) (65) (150) (514) (268) (210) 73 (1,133) 0 (3,935)

Excess/(Deficiency) of Receipts over Disbursements 3,819 2,202 2,141 1,101 682 1,757 (1,394) (1,066) 13,452 7,439 3,516 (7,816) 0 25,833

CLOSING BALANCE 18,753 20,955 23,096 24,197 24,879 26,636 25,242 24,176 37,628 45,067 48,583 40,767 0 40,767

T-58
 CASHFLOW
ALL GOVERNMENTAL FUNDS
FY 2022
(dollars in millions)

2021 2022 Intra-Fund

April May June July August September October November December January February March Transfer
Actuals Actuals Actuals Actuals Actuals Actuals Actuals Actuals Actuals Actuals Actuals Actuals Eliminations Total

OPENING BALANCE 18,751 24,932 39,816 41,257 41,721 41,673 43,571 43,028 41,966 56,543 63,283 66,371 18,751

FY23 Mid-Year Update

RECEIPTS:
Personal Income Tax 6,526 9,832 5,822 3,364 3,802 6,449 3,375 3,580 6,288 10,432 6,094 5,173 0 70,737
Consumption/Use Taxes 1,477 1,412 1,913 1,562 1,507 1,950 1,517 1,528 1,960 1,635 1,367 1,793 0 19,621
Business Taxes 970 234 2,013 380 175 2,112 215 79 12,095 1,229 340 7,883 0 27,725
Other Taxes 218 229 236 250 255 256 328 226 263 309 279 204 0 3,053
Total Taxes 9,191 11,707 9,984 5,556 5,739 10,767 5,435 5,413 20,606 13,605 8,080 15,053 0 121,136

Abandoned Property 0 0 0 0 10 100 0 225 0 0 35 198 0 568

ABC License Fee 5 6 7 6 6 5 6 4 4 10 5 6 0 70
HCRA 421 459 490 466 462 471 451 462 488 428 530 686 0 5,814
Investment Income 2 1 1 0 1 1 1 1 1 1 3 1 0 14
Licenses, Fees, etc. 77 97 41 33 35 49 82 10 34 79 31 72 0 640
Lottery 275 291 341 264 268 340 270 280 313 264 254 410 0 3,570
Medicaid 68 73 63 68 72 66 74 64 70 84 64 72 0 838
Motor Vehicle Fees 41 38 73 41 55 48 40 12 47 31 48 56 0 530
Reimbursements 64 14 (9) 70 27 14 (23) 35 57 (47) 115 (76) 0 241
State University Income 227 297 345 337 501 576 407 334 289 487 683 335 0 4,818
Extraordinary Settlements 0 0 0 0 0 0 0 33 0 0 0 35 0 68
Other Transactions 549 292 518 640 347 948 1,469 563 1,443 718 855 2,419 0 10,761
Total Miscellaneous Receipts 1,729 1,568 1,870 1,925 1,784 2,618 2,777 2,023 2,746 2,055 2,623 4,214 0 27,932
Federal Receipts 7,164 18,246 7,485 5,880 5,986 7,538 7,204 6,009 10,406 5,736 5,559 8,094 0 95,307
TOTAL RECEIPTS 18,084 31,521 19,339 13,361 13,509 20,923 15,416 13,445 33,758 21,396 16,262 27,361 0 244,375

DISBURSEMENTS:
School Aid 698 4,195 3,223 628 1,098 4,224 1,709 2,036 3,186 1,304 1,471 10,080 0 33,852
Higher Education 27 23 513 697 85 28 305 35 109 25 44 834 0 2,725
All Other Education 70 181 377 558 226 141 194 109 460 221 127 600 0 3,264
STAR 0 0 0 0 0 0 1 1 14 1,850 0 38 0 1,904
Medicaid - DOH 6,899 6,117 6,399 5,576 6,390 5,407 7,003 6,250 6,606 6,030 5,146 7,415 0 75,238
Public Health 211 202 605 311 353 435 304 332 518 300 369 604 0 4,544
Mental Hygiene 44 78 896 118 59 843 134 106 1,129 66 547 857 0 4,877
Children and Families 70 63 468 249 285 466 533 272 509 348 129 439 0 3,831
Temporary & Disability Assistance 116 227 324 708 504 1,081 660 397 663 628 596 773 0 6,677
Transportation 392 473 590 570 656 657 484 756 1,344 126 333 1,654 0 8,035
Unrestricted Aid 0 44 388 380 8 52 8 0 187 1 21 62 0 1,151
All Other 280 352 794 35 518 1,326 1,619 491 845 664 312 604 0 7,840
Total Local Assistance 8,807 11,955 14,577 9,830 10,182 14,660 12,954 10,785 15,570 11,563 9,095 23,960 0 153,938
Personal Service 1,159 1,182 1,168 1,335 1,114 1,486 1,099 1,432 1,341 1,115 1,178 1,485 0 15,094
Non-Personal Service 519 576 838 518 727 688 674 688 731 820 965 1,536 0 9,280
Total State Operations 1,678 1,758 2,006 1,853 1,841 2,174 1,773 2,120 2,072 1,935 2,143 3,021 0 24,374
General State Charges 895 2,366 627 644 510 732 620 830 674 587 582 1,993 0 11,060
Debt Service 122 41 20 7 308 742 9 26 210 8 773 10,321 0 12,587
Capital Projects 397 513 633 555 700 710 602 743 648 561 577 741 0 7,380
TOTAL DISBURSEMENTS 11,899 16,633 17,863 12,889 13,541 19,018 15,958 14,504 19,174 14,654 13,170 40,036 0 209,339

OTHER FINANCING SOURCES (USES):

Transfers from other funds 5,377 6,312 6,470 3,752 3,063 5,785 3,475 3,653 10,599 2,214 3,493 7,661 (555) 61,299
Transfers to other funds (5,381) (6,316) (6,505) (3,760) (3,079) (5,792) (3,476) (3,656) (10,606) (2,216) (3,497) (7,808) 555 (61,537)
Bond and note proceeds 0 0 0 0 0 0 0 0 0 0 0 0 0 0
NET OTHER FINANCING SOURCES/(USES) (4) (4) (35) (8) (16) (7) (1) (3) (7) (2) (4) (147) 0 (238)

Excess/(Deficiency) of Receipts over Disbursements 6,181 14,884 1,441 464 (48) 1,898 (543) (1,062) 14,577 6,740 3,088 (12,822) 0 34,798

CLOSING BALANCE 24,932 39,816 41,257 41,721 41,673 43,571 43,028 41,966 56,543 63,283 66,371 53,549 0 53,549

T-59
 CASHFLOW
SPECIAL REVENUE FUNDS
FY 2022
(dollars in millions)
2021 2022 Intra-Fund

FY23 Mid-Year Update

April May June July August September October November December January February March Transfer
Actuals Actuals Actuals Actuals Actuals Actuals Actuals Actuals Actuals Actuals Actuals Actuals Eliminations Total

OPENING BALANCE 10,669 13,630 26,503 27,116 27,281 26,701 25,623 26,152 25,848 27,202 26,832 26,940 10,669

RECEIPTS:
Personal Income Tax 0 0 0 0 0 0 0 0 16 1,850 0 38 0 1,904
Consumption/Use Taxes 188 142 189 157 157 192 157 153 194 151 135 109 0 1,924
Business Taxes 199 79 372 99 55 359 93 71 351 77 59 412 0 2,226
Other Taxes 0 0 0 0 0 0 0 0 0 0 0 0 0 0
Total Taxes 387 221 561 256 212 551 250 224 561 2,078 194 559 0 6,054

HCRA 421 459 490 466 462 471 451 462 488 428 530 686 0 5,814
State University Income 227 297 345 337 501 576 407 334 289 487 683 335 0 4,818
Lottery 275 291 341 264 268 340 270 280 313 264 254 410 0 3,570
Medicaid 68 73 63 68 72 66 74 64 70 84 64 72 0 838
Motor Vehicle Fees 21 22 18 20 23 18 21 19 15 21 17 9 0 224
Other Transactions 320 157 317 258 208 410 353 393 650 357 328 1,157 0 4,908
Total Miscellaneous Receipts 1,332 1,299 1,574 1,413 1,534 1,881 1,576 1,552 1,825 1,641 1,876 2,669 0 20,172

Federal Receipts 7,158 18,223 7,375 5,736 5,788 7,398 7,074 5,696 10,053 5,556 5,299 3,317 0 88,673
TOTAL RECEIPTS 8,877 19,743 9,510 7,405 7,534 9,830 8,900 7,472 12,439 9,275 7,369 6,545 0 114,899

DISBURSEMENTS:
School Aid 238 390 1,085 341 525 2,653 629 456 870 317 670 721 0 8,895
Higher Education 0 0 0 0 0 0 0 0 0 0 0 0 0 0
All Other Education 35 88 111 43 159 51 132 59 43 124 39 177 0 1,061
STAR 0 0 0 0 0 0 1 1 14 1,850 0 38 0 1,904
Medicaid - DOH 4,154 4,611 5,226 4,398 4,945 4,678 5,206 4,695 5,631 4,762 4,353 6,426 0 59,085
Public Health 157 139 425 220 257 359 196 219 399 184 270 413 0 3,238
Mental Hygiene 9 12 14 13 8 10 14 17 17 13 11 14 0 152
Children and Families 74 28 229 94 246 366 171 227 220 168 87 129 0 2,039
Temporary & Disability Assistance 68 160 254 518 417 953 533 328 481 523 508 514 0 5,257
Transportation 200 410 287 303 413 276 285 517 764 73 88 83 0 3,699
Unrestricted Aid 0 0 0 379 8 0 0 0 0 0 0 0 0 387
All Other 161 161 189 90 142 319 179 157 309 512 111 183 0 2,513
Total Local Assistance 5,096 5,999 7,820 6,399 7,120 9,665 7,346 6,676 8,748 8,526 6,137 8,698 0 88,230
Personal Service 451 457 786 472 440 666 434 559 1,125 448 466 727 0 7,031
Non-Personal Service 382 340 680 385 478 440 445 479 460 439 473 590 0 5,591
Total State Operations 833 797 1,466 857 918 1,106 879 1,038 1,585 887 939 1,317 0 12,622
General State Charges 85 90 234 225 107 120 90 185 622 99 92 128 0 2,077
Debt Service 0 0 42 0 0 0 0 0 0 0 0 0 0 42
Capital Projects 0 0 0 0 0 0 0 0 0 0 0 0 0 0
TOTAL DISBURSEMENTS 6,014 6,886 9,562 7,481 8,145 10,891 8,315 7,899 10,955 9,512 7,168 10,143 0 102,971

OTHER FINANCING SOURCES (USES):

Transfers from Other Funds 264 151 908 593 109 183 120 206 156 53 36 311 (555) 2,535
Transfers to Other Funds (166) (135) (243) (352) (78) (200) (176) (83) (286) (186) (129) (1,715) 555 (3,194)
NET OTHER FINANCING SOURCES/(USES) 98 16 665 241 31 (17) (56) 123 (130) (133) (93) (1,404) 0 (659)

Excess/(Deficiency) of Receipts over Disbursements 2,961 12,873 613 165 (580) (1,078) 529 (304) 1,354 (370) 108 (5,002) 0 11,269

CLOSING BALANCE 13,630 26,503 27,116 27,281 26,701 25,623 26,152 25,848 27,202 26,832 26,940 21,938 0 21,938

T-60
 CASHFLOW
SPECIAL REVENUE STATE FUNDS
FY 2022
(dollars in millions)

FY23 Mid-Year Update

2021 2022 Intra-Fund
April May June July August September October November December January February March Transfer
Actuals Actuals Actuals Actuals Actuals Actuals Actuals Actuals Actuals Actuals Actuals Actuals Eliminations Total

OPENING BALANCE 5,708 6,329 6,295 7,393 8,050 8,108 6,498 6,808 6,492 6,625 7,002 7,409 5,708

RECEIPTS:
Personal Income Tax 0 0 0 0 0 0 0 0 16 1,850 0 38 0 1,904
Consumption/Use Taxes 188 142 189 157 157 192 157 153 194 151 135 109 0 1,924
Business Taxes 199 79 372 99 55 359 93 71 351 77 59 412 0 2,226
Other Taxes 0 0 0 0 0 0 0 0 0 0 0 0 0 0
Total Taxes 387 221 561 256 212 551 250 224 561 2,078 194 559 0 6,054

HCRA 421 459 490 466 462 471 451 462 488 428 530 686 0 5,814
State University Income 227 297 345 337 501 576 407 334 289 487 683 335 0 4,818
Lottery 275 291 341 264 268 340 270 280 313 264 254 410 0 3,570
Medicaid 68 73 63 68 72 66 74 64 70 84 64 72 0 838
Motor Vehicle Fees 21 22 18 20 23 18 21 19 15 21 17 9 0 224
Other Transactions 307 112 308 247 186 402 343 377 641 346 310 1,147 0 4,726
Total Miscellaneous Receipts 1,319 1,254 1,565 1,402 1,512 1,873 1,566 1,536 1,816 1,630 1,858 2,659 0 19,990

Federal Receipts 0 0 0 0 0 0 35 0 9 (15) 0 9 0 38

TOTAL RECEIPTS 1,706 1,475 2,126 1,658 1,724 2,424 1,851 1,760 2,386 3,693 2,052 3,227 0 26,082

DISBURSEMENTS:
School Aid 1 0 325 0 0 2,353 113 113 113 113 113 247 0 3,491
Higher Education 0 0 0 0 0 0 0 0 0 0 0 0 0 0
All Other Education 0 (3) 3 0 0 0 4 0 1 0 0 1 0 6
STAR 0 0 0 0 0 0 1 1 14 1,850 0 38 0 1,904
Medicaid - DOH 387 462 422 441 464 473 496 643 428 467 564 572 0 5,819
Public Health 37 47 187 55 131 117 76 86 131 62 72 164 0 1,165
Mental Hygiene 0 0 0 1 0 1 0 0 1 0 0 0 0 3
Children and Families 0 0 0 0 0 0 0 0 0 0 0 1 0 1
Temporary & Disability Assistance 0 0 0 0 0 0 0 0 0 0 0 0 0 0
Transportation 199 408 283 300 410 272 283 513 763 70 85 77 0 3,663
Unrestricted Aid 0 0 0 0 0 0 0 0 0 0 0 0 0 0
All Other 30 40 38 30 50 46 22 74 54 44 41 93 0 562
Total Local Assistance 654 954 1,258 827 1,055 3,262 995 1,430 1,505 2,606 875 1,193 0 16,614
Personal Service 400 406 328 409 387 595 379 470 419 384 413 590 0 5,180
Non-Personal Service 225 234 216 232 264 235 209 252 222 269 294 252 0 2,904
Total State Operations 625 640 544 641 651 830 588 722 641 653 707 842 0 8,084
General State Charges 60 63 77 117 66 89 63 134 186 62 59 66 0 1,042
Capital Projects 0 0 0 0 0 0 0 0 0 0 0 0 0 0
TOTAL DISBURSEMENTS 1,339 1,657 1,879 1,585 1,772 4,181 1,646 2,286 2,332 3,321 1,641 2,101 0 25,740

OTHER FINANCING SOURCES (USES):

Transfers from Other Funds 264 151 908 593 109 183 120 206 156 53 36 311 (555) 2,535
Transfers to Other Funds (10) (3) (57) (9) (3) (36) (15) 4 (77) (48) (40) (1,234) 555 (973)
NET OTHER FINANCING SOURCES/(USES) 254 148 851 584 106 147 105 210 79 5 (4) (923) 0 1,562

Excess/(Deficiency) of Receipts over Disbursements 621 (34) 1,098 657 58 (1,610) 310 (316) 133 377 407 203 0 1,904

CLOSING BALANCE 6,329 6,295 7,393 8,050 8,108 6,498 6,808 6,492 6,625 7,002 7,409 7,612 0 7,612

T-61
 CASHFLOW
SPECIAL REVENUE FEDERAL FUNDS

FY23 Mid-Year Update

FY 2022
(dollars in millions)
2021 2022
April May June July August September October November December January February March
Actuals Actuals Actuals Actuals Actuals Actuals Actuals Actuals Actuals Actuals Actuals Actuals Total

OPENING BALANCE 4,961 7,301 20,208 19,723 19,231 18,593 19,125 19,344 19,356 20,577 19,830 19,531 4,961

RECEIPTS:
Miscellaneous Receipts 13 45 9 11 22 8 10 16 9 11 18 10 182
Federal Receipts 7,158 18,223 7,375 5,736 5,788 7,398 7,039 5,696 10,044 5,571 5,299 3,308 88,635
TOTAL RECEIPTS 7,171 18,268 7,384 5,747 5,810 7,406 7,049 5,712 10,053 5,582 5,317 3,318 88,817

DISBURSEMENTS:
School Aid 237 390 760 341 525 300 516 343 757 204 557 474 5,404
Higher Education 0 0 0 0 0 0 0 0 0 0 0 0 0
All Other Education 35 91 108 43 159 51 128 59 42 124 39 176 1,055
STAR 0 0 0 0 0 0 0 0 0 0 0 0 0
Medicaid - DOH 3,767 4,149 4,804 3,957 4,481 4,205 4,710 4,052 5,203 4,295 3,789 5,854 53,266
Public Heatlh 120 92 238 165 126 242 120 133 268 122 198 249 2,073
Mental Hygiene 9 12 14 12 8 9 14 17 16 13 11 14 149
Children and Families 74 28 229 94 246 366 171 227 220 168 87 128 2,038
Temporary & Disability Assistance 68 160 254 518 417 953 533 328 481 523 508 514 5,257
Transportation 1 2 4 3 3 4 2 4 1 3 3 6 36
Unrestricted Aid 0 0 0 379 8 0 0 0 0 0 0 0 387
All Other 131 121 151 60 92 273 157 83 255 468 70 90 1,951
Total Local Assistance 4,442 5,045 6,562 5,572 6,065 6,403 6,351 5,246 7,243 5,920 5,262 7,505 71,616
Personal Service 51 51 458 63 53 71 55 89 706 64 53 137 1,851
Non-Personal Service 157 106 464 153 214 205 236 227 238 170 179 338 2,687
Total State Operations 208 157 922 216 267 276 291 316 944 234 232 475 4,538
General State Charges 25 27 157 108 41 31 27 51 436 37 33 62 1,035
Debt Service 0 0 42 0 0 0 0 0 0 0 0 0 42
Capital Projects 0 0 0 0 0 0 0 0 0 0 0 0 0
TOTAL DISBURSEMENTS 4,675 5,229 7,683 5,896 6,373 6,710 6,669 5,613 8,623 6,191 5,527 8,042 77,231

OTHER FINANCING SOURCES (USES):

Transfers from Other Funds 0 0 0 0 0 0 0 0 0 0 0 0 0
Transfers to Other Funds (156) (132) (186) (343) (75) (164) (161) (87) (209) (138) (89) (481) (2,221)
NET OTHER FINANCING SOURCES/(USES) (156) (132) (186) (343) (75) (164) (161) (87) (209) (138) (89) (481) (2,221)

Excess/(Deficiency) of Receipts over Disbursements 2,340 12,907 (485) (492) (638) 532 219 12 1,221 (747) (299) (5,205) 9,365

CLOSING BALANCE 7,301 20,208 19,723 19,231 18,593 19,125 19,344 19,356 20,577 19,830 19,531 14,326 14,326

T-62
FY23 Mid-Year Update
CASHFLOW
DEBT SERVICE FUNDS
FY 2022
(dollars in millions)
2021 2022
April May June July August September October November December January February March
Actuals Actuals Actuals Actuals Actuals Actuals Actuals Actuals Actuals Actuals Actuals Actuals Total

OPENING BALANCE 65 206 304 239 546 982 184 315 500 343 6,057 6,209 65
RECEIPTS:
Personal Income Tax 3,263 4,916 2,911 1,682 1,901 3,224 1,688 1,791 3,143 5,216 3,047 2,587 35,369
Consumption/Use Taxes 895 886 1,207 971 938 1,223 943 968 1,233 1,040 864 1,201 12,369
Business Taxes 0 1 0 (1) 0 0 0 (1) 5,082 449 83 2,602 8,215
Other Taxes 97 111 115 132 140 133 132 119 138 170 140 100 1,527
Total Taxes 4,255 5,914 4,233 2,784 2,979 4,580 2,763 2,877 9,596 6,875 4,134 6,490 57,480
Miscellaneous Receipts 43 39 48 35 14 43 20 66 10 49 40 21 428
Federal Receipts 0 0 0 1 29 0 0 0 1 2 35 0 68
TOTAL RECEIPTS 4,298 5,953 4,281 2,820 3,022 4,623 2,783 2,943 9,607 6,926 4,209 6,511 57,976

DISBURSEMENTS:
State Operations 0 2 (25) 14 8 0 0 1 0 0 8 6 14
Debt Service 122 41 (22) 7 308 742 9 26 210 8 773 10,321 12,545
TOTAL DISBURSEMENTS 122 43 (47) 21 316 742 9 27 210 8 781 10,327 12,559
OTHER FINANCING SOURCES (USES):
Transfers from Other Funds 296 6 134 185 52 94 198 60 158 287 67 359 1,896
Transfers to Other Funds (4,331) (5,818) (4,527) (2,677) (2,322) (4,773) (2,841) (2,791) (9,712) (1,491) (3,343) (2,650) (47,276)
NET OTHER FINANCING SOURCES/(USES) (4,035) (5,812) (4,393) (2,492) (2,270) (4,679) (2,643) (2,731) (9,554) (1,204) (3,276) (2,291) (45,380)

Excess/(Deficiency) of Receipts over Disbursements 141 98 (65) 307 436 (798) 131 185 (157) 5,714 152 (6,107) 37

CLOSING BALANCE 206 304 239 546 982 184 315 500 343 6,057 6,209 102 102

T-63
 CASHFLOW
CAPITAL PROJECTS FUNDS
FY 2022
(dollars in millions)

FY23 Mid-Year Update

2021 2022
April May June July August September October November December January February March
Actuals Actuals Actuals Actuals Actuals Actuals Actuals Actuals Actuals Actuals Actuals Actuals Total

OPENING BALANCE (1,144) (1,122) (1,347) (1,562) (1,707) (1,799) (2,190) (1,558) (1,566) (1,662) (1,614) (1,743) (1,144)

RECEIPTS:
Consumption/Use Taxes 43 42 66 47 50 75 47 36 72 35 49 45 607
Business Taxes 41 50 54 54 53 45 52 51 46 49 44 48 587
Other Taxes 0 0 11 13 12 12 12 12 11 12 12 12 119
Total Taxes 84 92 131 114 115 132 111 99 129 96 105 105 1,313
Miscellaneous Receipts 181 91 117 322 114 437 1,074 95 671 193 587 1,125 5,007
Federal Receipts 6 23 110 143 169 140 130 313 352 178 225 277 2,066
TOTAL RECEIPTS 271 206 358 579 398 709 1,315 507 1,152 467 917 1,507 8,386

DISBURSEMENTS:
Higher Education 0 0 0 0 0 0 0 0 0 0 0 0 0
All Other Education 2 1 1 1 1 1 13 1 1 0 1 1 24
Public Health 42 27 79 42 31 34 39 60 59 82 118 56 669
Mental Hygiene 3 4 3 0 4 4 4 3 6 4 9 25 69
School Aid 11 23 40 12 7 0 2 0 0 0 4 75 174
Temporary & Disability Assistance 0 2 6 22 0 0 0 0 22 0 0 22 74
Transportation 183 41 288 267 218 381 199 214 568 53 231 1,570 4,213
All Other Local 92 155 331 115 108 192 134 92 414 65 118 285 2,101
Total Local Assistance 333 253 748 459 369 612 391 370 1,070 204 481 2,034 7,324

Economic Development 13 14 13 10 23 15 18 28 18 16 13 14 195

Parks & the Environment 22 35 82 48 75 49 39 99 49 32 66 115 711
Transportation 155 315 373 324 362 394 348 388 346 278 281 301 3,865
Health & Social Welfare 4 6 6 6 5 7 7 9 17 16 14 40 137
Mental Hygiene 15 22 45 21 22 37 23 27 39 16 18 32 317
Public Protection 61 56 12 52 47 60 58 42 65 47 47 67 614
Education 108 45 81 67 142 123 83 116 72 126 87 115 1,165
All Other 19 20 21 27 24 25 26 34 42 30 51 57 376
Total Capital Projects 397 513 633 555 700 710 602 743 648 561 577 741 7,380

TOTAL DISBURSEMENTS 730 766 1,381 1,014 1,069 1,322 993 1,113 1,718 765 1,058 2,775 14,704
OTHER FINANCING SOURCES (USES):
Transfers from Other Funds 489 344 831 299 587 434 320 608 515 354 16 2,375 7,172
Transfers to Other Funds (8) (9) (23) (9) (8) (212) (10) (10) (45) (8) (4) (908) (1,254)
Bond and Note Proceeds 0 0 0 0 0 0 0 0 0 0 0 0 0
NET OTHER FINANCING SOURCES/(USES) 481 335 808 290 579 222 310 598 470 346 12 1,467 5,918

Excess/(Deficiency) of Receipts over Disbursements 22 (225) (215) (145) (92) (391) 632 (8) (96) 48 (129) 199 (400)

CLOSING BALANCE (1,122) (1,347) (1,562) (1,707) (1,799) (2,190) (1,558) (1,566) (1,662) (1,614) (1,743) (1,544) (1,544)

T-64
 CASHFLOW
CAPITAL PROJECTS STATE FUNDS
FY 2022
(dollars in millions)

FY23 Mid-Year Update

2021 2022
April May June July August September October November December January February March
Actuals Actuals Actuals Actuals Actuals Actuals Actuals Actuals Actuals Actuals Actuals Actuals Total

OPENING BALANCE (564) (494) (619) (706) (805) (894) (1,185) (460) (606) (730) (729) (855) (564)

RECEIPTS:
Consumption/Use Taxes 43 42 66 47 50 75 47 36 72 35 49 45 607
Business Taxes 41 50 54 54 53 45 52 51 46 49 44 48 587
Other Taxes 0 0 11 13 12 12 12 12 11 12 12 12 119
Total Taxes 84 92 131 114 115 132 111 99 129 96 105 105 1,313
Miscellaneous Receipts 181 91 117 322 114 437 1,074 95 671 193 587 1,125 5,007
Federal Receipts 0 0 0 2 2 15 (8) 0 0 1 (10) 0 2
TOTAL RECEIPTS 265 183 248 438 231 584 1,177 194 800 290 682 1,230 6,322

DISBURSEMENTS:
Higher Education 0 0 0 0 0 0 0 0 0 0 0 0 0
All Other Education 2 1 1 1 1 1 13 1 1 0 1 1 24
Public Health 42 27 75 42 31 33 39 60 59 82 42 47 579
Mental Hygiene 3 4 3 0 4 4 4 3 6 4 9 25 69
School Aid 11 23 40 12 7 0 2 0 0 0 4 75 174
Temporary & Disability Assistance 0 2 6 22 0 0 0 0 22 0 0 22 74
Transportation 177 24 243 216 188 321 166 181 526 7 180 1,514 3,743
All Other Local 92 155 311 115 108 192 123 92 280 64 118 262 1,912
Total Local Assistance 327 236 679 408 339 551 347 337 894 157 354 1,946 6,575

Economic Development 13 14 13 10 23 15 18 28 18 16 13 14 195

Parks & the Environment 21 33 80 46 74 48 39 98 47 31 63 113 693
Transportation 113 214 213 194 227 237 165 251 211 198 178 242 2,443
Health & Social Welfare 4 6 6 6 5 7 7 8 14 15 14 37 129
Mental Hygiene 15 22 45 21 22 37 23 27 39 16 18 32 317
Public Protection 59 53 8 49 43 56 56 39 58 44 45 63 573
Education 108 45 81 67 142 123 83 116 72 126 87 115 1,165
All Other 16 20 18 26 23 24 24 34 41 30 47 59 362
Total Capital Projects 349 407 464 419 559 547 415 601 500 476 465 675 5,877

TOTAL DISBURSEMENTS 676 643 1,143 827 898 1,098 762 938 1,394 633 819 2,621 12,452
OTHER FINANCING SOURCES (USES):
Transfers from Other Funds 489 344 831 299 587 434 320 608 515 352 16 2,394 7,189
Transfers to Other Funds (8) (9) (23) (9) (9) (211) (10) (10) (45) (8) (5) (905) (1,252)
Bond and Note Proceeds 0 0 0 0 0 0 0 0 0 0 0 0 0
NET OTHER FINANCING SOURCES/(USES) 481 335 808 290 578 223 310 598 470 344 11 1,489 5,937

Excess/(Deficiency) of Receipts over Disbursements 70 (125) (87) (99) (89) (291) 725 (146) (124) 1 (126) 98 (193)

CLOSING BALANCE (494) (619) (706) (805) (894) (1,185) (460) (606) (730) (729) (855) (757) (757)

T-65
 CASHFLOW
CAPITAL PROJECTS FEDERAL FUNDS

FY23 Mid-Year Update

FY 2022
(dollars in millions)
2021 2022
April May June July August September October November December January February March
Actuals Actuals Actuals Actuals Actuals Actuals Actuals Actuals Actuals Actuals Actuals Actuals Total

OPENING BALANCE (580) (628) (728) (856) (902) (905) (1,005) (1,098) (960) (932) (885) (888) (580)

RECEIPTS:
Consumption/Use Taxes 0 0 0 0 0 0 0 0 0 0 0 0 0
Business Taxes 0 0 0 0 0 0 0 0 0 0 0 0 0
Other Taxes 0 0 0 0 0 0 0 0 0 0 0 0 0
Total Taxes 0 0 0 0 0 0 0 0 0 0 0 0 0
Miscellaneous Receipts 0 0 0 0 0 0 0 0 0 0 0 0 0
Federal Receipts 6 23 110 141 167 125 138 313 352 177 235 277 2,064
TOTAL RECEIPTS 6 23 110 141 167 125 138 313 352 177 235 277 2,064

DISBURSEMENTS:
Public Health 0 0 4 0 0 1 0 0 0 0 76 9 90
Transportation 6 17 45 51 30 60 33 33 42 46 51 56 470
All Other Local 0 0 20 0 0 0 11 0 134 1 0 23 189
Total Local Assistance 6 17 69 51 30 61 44 33 176 47 127 88 749

Economic Development 0 0 0 0 0 0 0 0 0 0 0 0 0
Parks & the Environment 1 2 2 2 1 1 0 1 2 1 3 2 18
Transportation 42 101 160 130 135 157 183 137 135 80 103 59 1,422
Health & Social Welfare 0 0 0 0 0 0 0 1 3 1 0 3 8
Mental Hygiene 0 0 0 0 0 0 0 0 0 0 0 0 0
Public Protection 2 3 4 3 4 4 2 3 7 3 2 4 41
Education 0 0 0 0 0 0 0 0 0 0 0 0 0
All Other 3 0 3 1 1 1 2 0 1 0 4 (2) 14
Total Capital Projects 48 106 169 136 141 163 187 142 148 85 112 66 1,503

TOTAL DISBURSEMENTS 54 123 238 187 171 224 231 175 324 132 239 154 2,252
OTHER FINANCING SOURCES (USES):
Transfers from Other Funds 0 0 0 0 0 0 0 0 0 2 0 (19) (17)
Transfers to Other Funds 0 0 0 0 1 (1) 0 0 0 0 1 (3) (2)
Bond and Note Proceeds 0 0 0 0 0 0 0 0 0 0 0 0 0
NET OTHER FINANCING SOURCES/(USES) 0 0 0 0 1 (1) 0 0 0 2 1 (22) (19)

Excess/(Deficiency) of Receipts over Disbursements (48) (100) (128) (46) (3) (100) (93) 138 28 47 (3) 101 (207)

CLOSING BALANCE (628) (728) (856) (902) (905) (1,005) (1,098) (960) (932) (885) (888) (787) (787)

T-66
 CASHFLOW
STATE FUNDS
FY 2022
(dollars in millions)
2021 2022 Intra-Fund
April May June July August September October November December January February March Transfer
Actuals Actuals Actuals Actuals Actuals Actuals Actuals Actuals Actuals Actuals Actuals Actuals Eliminations Total

OPENING BALANCE 14,370 18,259 20,336 22,390 23,392 23,985 25,451 24,782 23,570 36,898 44,338 47,728 14,370

FY23 Mid-Year Update

RECEIPTS:
Personal Income Tax 6,526 9,832 5,822 3,364 3,802 6,449 3,375 3,580 6,288 10,432 6,094 5,173 0 70,737
Consumption/Use Taxes 1,477 1,412 1,913 1,562 1,507 1,950 1,517 1,528 1,960 1,635 1,367 1,793 0 19,621
Business Taxes 970 234 2,013 380 175 2,112 215 79 12,095 1,229 340 7,883 0 27,725
Other Taxes 218 229 236 250 255 256 328 226 263 309 279 204 0 3,053
Total Taxes 9,191 11,707 9,984 5,556 5,739 10,767 5,435 5,413 20,606 13,605 8,080 15,053 0 121,136
Abandoned Property 0 0 0 0 10 100 0 225 0 0 35 198 0 568
ABC License Fee 5 6 7 6 6 5 6 4 4 10 5 6 0 70
HCRA 421 459 490 466 462 471 451 462 488 428 530 686 0 5,814
Investment Income 2 1 1 0 1 1 1 1 1 1 3 1 0 14
Licenses, Fees, etc. 77 97 41 33 35 49 82 10 34 79 31 72 0 640
Lottery 275 291 341 264 268 340 270 280 313 264 254 410 0 3,570
Medicaid 68 73 63 68 72 66 74 64 70 84 64 72 0 838
Motor Vehicle Fees 41 38 73 41 55 48 40 12 47 31 48 56 0 530
Reimbursements 64 14 (9) 70 27 14 (23) 35 57 (47) 115 (76) 0 241
State University Income 227 297 345 337 501 576 407 334 289 487 683 335 0 4,818
Extraordinary Settlements 0 0 0 0 0 0 0 33 0 0 0 35 0 68
Other Transactions 536 247 509 629 325 940 1,459 547 1,434 707 837 2,409 0 10,579
Total Miscellaneous Receipts 1,716 1,523 1,861 1,914 1,762 2,610 2,767 2,007 2,737 2,044 2,605 4,204 0 27,750
Federal Receipts 0 0 0 3 31 15 27 0 10 (12) 25 4,509 0 4,608
TOTAL RECEIPTS 10,907 13,230 11,845 7,473 7,532 13,392 8,229 7,420 23,353 15,637 10,710 23,766 0 153,494
DISBURSEMENTS:
School Aid 461 3,805 2,463 287 573 3,924 1,193 1,693 2,429 1,100 914 9,606 0 28,448
Higher Education 27 23 513 697 85 28 305 35 109 25 44 834 0 2,725
All Other Education 35 90 269 515 67 90 66 50 418 97 88 424 0 2,209
STAR 0 0 0 0 0 0 1 1 14 1,850 0 38 0 1,904
Medicaid - DOH 3,132 1,968 1,595 1,619 1,909 1,202 2,293 2,198 1,403 1,735 1,357 1,561 0 21,972
Public Health 91 110 363 146 227 192 184 199 250 178 95 346 0 2,381
Mental Hygiene 35 66 882 106 51 834 120 89 1,113 53 536 843 0 4,728
Children and Families (4) 35 239 155 39 100 362 45 289 180 42 311 0 1,793
Temporary & Disability Assistance 48 67 70 190 87 128 127 69 182 105 88 259 0 1,420
Transportation 385 454 541 516 623 593 449 719 1,301 77 279 1,592 0 7,529
Unrestricted Aid 0 44 388 1 0 52 8 0 187 1 21 62 0 764
All Other 149 231 623 (25) 426 1,053 1,451 408 456 195 242 491 0 5,700
Total Local Assistance 4,359 6,893 7,946 4,207 4,087 8,196 6,559 5,506 8,151 5,596 3,706 16,367 0 81,573
Personal Service 1,108 1,131 710 1,272 1,061 1,415 1,044 1,343 635 1,051 1,125 1,348 0 13,243
Non-Personal Service 362 470 374 365 513 483 438 461 493 650 786 1,198 0 6,593
Total State Operations 1,470 1,601 1,084 1,637 1,574 1,898 1,482 1,804 1,128 1,701 1,911 2,546 0 19,836
General State Charges 870 2,339 470 536 469 701 593 779 238 550 549 1,931 0 10,025
Debt Service 122 41 (22) 7 308 742 9 26 210 8 773 10,321 0 12,545
Capital Projects 349 407 464 419 559 547 415 601 500 476 465 675 0 5,877
TOTAL DISBURSEMENTS 7,170 11,281 9,942 6,806 6,997 12,084 9,058 8,716 10,227 8,331 7,404 31,840 0 129,856

OTHER FINANCING SOURCES (USES):

Transfers from other funds 5,377 6,312 6,470 3,752 3,063 5,785 3,475 3,653 10,599 2,212 3,493 7,680 (555) 61,316
Transfers to other funds (5,225) (6,184) (6,319) (3,417) (3,005) (5,627) (3,315) (3,569) (10,397) (2,078) (3,409) (7,324) 555 (59,314)
Bond and note proceeds 0 0 0 0 0 0 0 0 0 0 0 0 0 0
NET OTHER FINANCING SOURCES/(USES) 152 128 151 335 58 158 160 84 202 134 84 356 0 2,002

Excess/(Deficiency) of Receipts over Disbursements 3,889 2,077 2,054 1,002 593 1,466 (669) (1,212) 13,328 7,440 3,390 (7,718) 0 25,640

CLOSING BALANCE 18,259 20,336 22,390 23,392 23,985 25,451 24,782 23,570 36,898 44,338 47,728 40,010 0 40,010

T-67
 CASHFLOW 
GENERAL FUND
FY 2023
(millions of dollars)
2022 2023
April May June July August September October November December January February March
Actuals Actuals Actuals Actuals Actuals Actuals Projected Projected Projected Projected Projected Projected Total
OPENING BALANCE 33,053 45,693 40,311 43,797 43,699 42,930 49,993 46,783 37,864 39,701 36,227 33,124 33,053

RECEIPTS:

FY23 Mid-Year Update

Personal Income Tax 7,360 1,364 2,095 1,546 1,794 2,430 930 (2,106) 1,537 1,222 2,164 2,310 22,646
Consumption/Use Taxes 370 374 489 405 382 496 755 696 880 752 625 805 7,029
Business Taxes 1,160 111 3,204 262 (34) 3,426 (107) 140 4,260 162 193 4,580 17,357
Other Taxes 129 127 124 135 160 402 274 66 67 68 65 65 1,682
Total Taxes 9,019 1,976 5,912 2,348 2,302 6,754 1,852 (1,204) 6,744 2,204 3,047 7,760 48,714

Abandoned Property 1 0 0 0 10 100 30 130 0 30 10 139 450

ABC License Fee 5 6 6 5 6 6 6 5 6 6 5 7 69
Investment Income 7 12 27 37 53 69 92 30 18 10 5 3 363
Licenses, Fees, etc. 41 72 74 (13) 88 53 73 25 35 25 30 26 529
Motor Vehicle Fees 18 26 35 14 36 13 5 15 17 18 16 25 238
Reimbursements 114 (12) 66 (39) (47) 131 (34) 0 (25) (20) (10) (54) 70
Extraordinary Settlements 0 0 0 0 30 0 0 80 0 0 0 0 110
Other Transactions 12 (3) 8 80 12 66 34 13 60 15 8 61 366
Total Miscellaneous Receipts 198 101 216 84 188 438 206 298 111 84 64 207 2,195
Federal Receipts 0 0 0 0 0 0 0 0 0 0 0 2,350 2,350
PIT in Excess of Revenue Bond Debt Service 7,361 1,328 2,097 1,346 1,056 2,327 930 (2,105) 1,106 411 381 2,360 18,598
PTET in Excess of Revenue Bond Debt Service 91 (24) 1,390 (24) 44 1,681 (328) 75 2,318 20 138 2,118 7,499
ECEP in Excess of Revenue Bond Debt Service 0 0 0 0 0 0 0 0 2 3 0 2 7
Sales Tax in Excess of LGAC Bond Debt Service 311 327 438 345 335 442 0 0 0 0 0 0 2,198
Sales Tax in Excess of Revenue Bond Debt Service 504 529 755 569 548 863 577 525 711 566 470 727 7,344
Real Estate Taxes in Excess of CW/CA Debt Service 142 130 118 143 113 107 103 64 58 69 59 51 1,157
All Other 250 115 170 165 99 377 88 132 164 156 201 (2,347) (430)
Total Transfers from Other Funds 8,659 2,405 4,968 2,544 2,195 5,797 1,370 (1,309) 4,359 1,225 1,249 2,911 36,373
TOTAL RECEIPTS 17,876 4,482 11,096 4,976 4,685 12,989 3,428 (2,215) 11,214 3,513 4,360 13,228 89,632

DISBURSEMENTS:
School Aid 1,329 4,091 1,664 294 587 1,685 687 1,800 2,425 812 944 9,473 25,791
Higher Education 60 13 545 112 52 167 499 28 230 37 515 806 3,064
All Other Education 48 242 134 537 112 45 50 373 263 78 107 534 2,523
Medicaid ‐ DOH 2,017 2,011 1,118 1,510 1,794 861 2,317 1,940 1,588 2,325 1,257 188 18,926
Public Health 43 74 38 38 122 46 32 59 68 73 69 194 856
Mental Hygiene 17 71 1,234 44 34 1,031 133 98 931 227 594 920 5,334
Children and Families 8 44 177 197 180 201 63 111 255 143 111 251 1,741
Temporary & Disability Assistance 90 178 139 215 211 138 178 301 295 270 252 359 2,626
Transportation 0 33 19 0 32 0 0 33 13 0 20 1 151
Unrestricted Aid 0 12 388 0 0 119 9 9 194 9 9 76 825
All Other  34 (44) (73) 167 333 65 128 163 177 151 589 1,587 3,277
Total Local Assistance 3,646 6,725 5,383 3,114 3,457 4,358 4,096 4,915 6,439 4,125 4,467 14,389 65,114
Personal Service 740 695 867 714 905 716 801 765 938 844 853 1,643 10,481
Non‐Personal Service 149 225 247 161 225 231 212 274 292 287 304 156 2,763
Total State Operations 889 920 1,114 875 1,130 947 1,013 1,039 1,230 1,131 1,157 1,799 13,244
General State Charges 780 2,000 357 442 489 468 589 397 517 536 955 1,136 8,666
Debt Service 112 0 0 43 0 (2) 5 0 0 155 (10) (13) 290
Capital Projects (612) (176) 171 348 222 (27) 792 58 1,096 971 849 666 4,358
SUNY Operations 223 286 326 213 61 10 13 199 26 21 22 108 1,508
Other Purposes 198 109 259 39 95 172 130 96 69 48 23 763 2,001
Total Transfers to Other Funds (79) 219 756 643 378 153 940 353 1,191 1,195 884 1,524 8,157
TOTAL DISBURSEMENTS 5,236 9,864 7,610 5,074 5,454 5,926 6,638 6,704 9,377 6,987 7,463 18,848 95,181

T-68
Excess/(Deficiency) of Receipts over Disbursements 12,640 (5,382) 3,486 (98) (769) 7,063 (3,210) (8,919) 1,837 (3,474) (3,103) (5,620) (5,549)

CLOSING BALANCE 45,693 40,311 43,797 43,699 42,930 49,993 46,783 37,864 39,701 36,227 33,124 27,504 27,504
 CASHFLOW
STATE OPERATING FUNDS
FY 2023
(millions of dollars)
2022 2023 Intra‐Fund
April May June July August September October November December January February March Transfer
Actuals Actuals Actuals Actuals Actuals Actuals Projected Projected Projected Projected Projected Projected Eliminations Total

OPENING BALANCE 40,767 54,487 49,385 53,898 54,452 54,214 58,499 55,482 46,435 48,267 48,101 46,588 40,767

FY23 Mid-Year Update

RECEIPTS:
Personal Income Tax 14,721 2,726 4,192 3,091 3,588 4,860 1,860 (4,210) 3,212 5,946 4,328 4,636 0 48,950
Consumption/Use Taxes 1,504 1,503 2,006 1,588 1,535 2,014 1,604 1,489 1,935 1,590 1,355 1,709 0 19,832
Business Taxes 1,541 174 4,965 335 84 5,505 (356) 296 7,024 278 409 7,203 0 27,458
Other Taxes 282 257 242 280 276 512 380 133 130 143 127 119 0 2,881
Total Taxes 18,048 4,660 11,405 5,294 5,483 12,891 3,488 (2,292) 12,301 7,957 6,219 13,667 0 99,121
Abandoned Property 1 0 0 0 10 100 30 130 0 30 10 139 0 450
ABC License Fee 5 6 6 5 6 6 6 5 6 6 5 7 0 69
HCRA 465 459 505 512 541 505 467 471 498 447 621 461 0 5,952
Investment Income 7 12 27 37 53 69 92 30 18 10 5 3 0 363
Licenses, Fees, etc. 41 72 74 (13) 88 53 73 25 35 25 30 26 0 529
Lottery 260 261 324 271 348 254 264 320 253 256 247 534 0 3,592
Medicaid 75 74 70 73 71 77 73 73 73 73 73 65 0 870
Motor Vehicle Fees 36 43 49 34 53 31 24 34 37 37 34 38 0 450
Reimbursements 114 (12) 66 (39) (47) 131 (34) 0 (25) (20) (10) (54) 0 70
State University Income 267 275 368 294 379 809 482 391 369 484 650 423 0 5,191
Extraordinary Settlements 0 0 0 0 30 0 0 80 0 0 0 0 0 110
Other Transactions 448 247 374 496 386 514 532 386 485 187 (350) (5,082) 0 (1,377)
Total Miscellaneous Receipts 1,719 1,437 1,863 1,670 1,918 2,549 2,009 1,945 1,749 1,535 1,315 (3,440) 0 16,269
Federal Receipts 0 0 12 3 37 0 0 0 0 (18) 2 2,366 0 2,402
TOTAL RECEIPTS 19,767 6,097 13,280 6,967 7,438 15,440 5,497 (347) 14,050 9,474 7,536 12,593 0 117,792
DISBURSEMENTS:
School Aid 1,329 4,091 1,988 294 587 4,752 873 1,986 2,610 998 1,130 9,798 0 30,436
Higher Education 60 13 545 112 52 167 499 28 230 37 515 806 0 3,064
All Other Education 48 242 134 537 112 46 52 376 265 79 108 537 0 2,536
STAR 0 0 0 0 0 0 0 1 69 1,751 0 10 0 1,831
Medicaid ‐ DOH 2,491 2,486 1,573 2,040 2,399 1,316 2,850 2,485 2,079 2,778 1,935 767 0 25,199
Public Health 110 135 218 97 188 191 171 117 231 120 127 399 0 2,104
Mental Hygiene 18 71 1,235 44 34 1,032 135 116 969 266 642 989 0 5,551
Children and Families 8 44 177 197 180 201 63 112 256 144 112 251 0 1,745
Temporary & Disability Assistance 90 178 139 215 211 138 178 301 295 270 252 359 0 2,626
Transportation 57 594 333 358 532 335 382 694 1,045 65 120 84 0 4,599
Unrestricted Aid 0 12 388 0 0 119 9 9 194 9 9 76 0 825
All Other  185 3 (36) 216 373 96 185 276 366 97 361 810 0 2,932
Total Local Assistance 4,396 7,869 6,694 4,110 4,668 8,393 5,397 6,501 8,609 6,614 5,311 14,886 0 83,448
Personal Service 1,155 1,098 1,259 1,123 1,496 1,096 1,250 1,237 1,406 1,194 1,243 1,984 0 15,541
Non‐Personal Service 389 459 493 369 541 499 497 508 529 342 358 398 0 5,382
Total State Operations 1,544 1,557 1,752 1,492 2,037 1,595 1,747 1,745 1,935 1,536 1,601 2,382 0 20,923
General State Charges 848 2,060 445 557 612 518 671 558 652 624 1,037 1,267 0 9,849
Debt Service 116 29 47 8 164 1,061 2 15 93 1 380 5,696 0 7,612
Capital Projects 0 0 0 0 0 0 0 0 0 0 0 0 0 0
TOTAL DISBURSEMENTS 6,904 11,515 8,938 6,167 7,481 11,567 7,817 8,819 11,289 8,775 8,329 24,231 0 121,832
OTHER FINANCING SOURCES (USES):
Transfers from other funds 9,447 2,949 5,885 2,955 2,392 6,167 1,622 (829) 4,589 1,564 1,392 3,869 (487) 41,515
Transfers to other funds (8,590) (2,633) (5,714) (3,201) (2,587) (5,755) (2,319) 948 (5,518) (2,429) (2,112) (3,784) 487 (43,207)
Bond and note proceeds 0 0 0 0 0 0 0 0 0 0 0 0 0 0
NET OTHER FINANCING SOURCES/(USES) 857 316 171 (246) (195) 412 (697) 119 (929) (865) (720) 85 0 (1,692)

Excess/(Deficiency) of Receipts over Disbursements 13,720 (5,102) 4,513 554 (238) 4,285 (3,017) (9,047) 1,832 (166) (1,513) (11,553) 0 (5,732)

CLOSING BALANCE 54,487 49,385 53,898 54,452 54,214 58,499 55,482 46,435 48,267 48,101 46,588 35,035 0 35,035

T-69
 CASHFLOW
ALL GOVERNMENTAL FUNDS
FY 2023
(millions of dollars)

2022 2023 Intra‐Fund

April May June July August September October November December January February March Transfer
Actuals Actuals Actuals Actuals Actuals Actuals Projected Projected Projected Projected Projected Projected Eliminations Total

OPENING BALANCE 53,549 67,121 63,344 68,649 68,004 67,069 74,089 70,890 60,706 64,394 62,969 60,405 53,549

FY23 Mid-Year Update

RECEIPTS:
Personal Income Tax 14,721 2,726 4,192 3,091 3,588 4,860 1,860 (4,210) 3,212 5,946 4,328 4,636 0 48,950
Consumption/Use Taxes 1,547 1,543 2,052 1,598 1,546 2,052 1,617 1,502 1,964 1,625 1,407 1,766 0 20,219
Business Taxes 1,590 224 5,021 385 137 5,564 (309) 349 7,080 328 461 7,258 0 28,088
Other Taxes 282 257 268 306 301 538 406 159 156 169 153 143 0 3,138
Total Taxes 18,140 4,750 11,533 5,380 5,572 13,014 3,574 (2,200) 12,412 8,068 6,349 13,803 0 100,395

Abandoned Property 1 0 0 0 10 100 30 130 0 30 10 139 0 450

ABC License Fee 5 6 6 5 6 6 6 5 6 6 5 7 0 69
HCRA 465 459 505 512 541 505 467 471 498 447 621 461 0 5,952
Investment Income 7 12 27 37 53 69 92 30 18 10 5 3 0 363
Licenses, Fees, etc. 41 72 74 (13) 88 53 73 25 35 25 30 26 0 529
Lottery 260 261 324 271 348 254 264 320 253 256 247 534 0 3,592
Medicaid 75 74 70 73 71 77 73 73 73 73 73 65 0 870
Motor Vehicle Fees 36 43 49 34 53 31 24 34 37 37 34 38 0 450
Reimbursements 114 (12) 66 (39) (47) 131 (34) 0 (25) (20) (10) (54) 0 70
State University Income 267 275 368 294 379 809 482 391 369 484 650 423 0 5,191
Extraordinary Settlements 0 0 0 0 30 0 0 80 0 0 0 0 0 110
Other Transactions 1,438 1,370 1,012 659 782 1,313 1,131 1,275 1,221 302 (138) (2,599) 0 7,766
Total Miscellaneous Receipts 2,709 2,560 2,501 1,833 2,314 3,348 2,608 2,834 2,485 1,650 1,527 (957) 0 25,412
Federal Receipts 6,751 7,504 8,220 5,687 6,203 8,821 5,526 7,137 9,141 6,358 6,370 12,002 0 89,720
TOTAL RECEIPTS 27,600 14,814 22,254 12,900 14,089 25,183 11,708 7,771 24,038 16,076 14,246 24,848 0 215,527

DISBURSEMENTS:
School Aid 1,842 4,720 2,312 878 1,030 4,898 1,015 3,095 3,719 2,107 2,239 11,026 0 38,881
Higher Education 60 13 545 112 52 167 499 28 230 37 515 806 0 3,064
All Other Education 99 378 215 603 162 76 126 483 372 186 215 665 0 3,580
STAR 0 0 0 0 0 0 0 1 69 1,751 0 10 0 1,831
Medicaid ‐ DOH 7,585 7,037 6,709 6,472 7,319 5,464 7,564 7,500 6,224 7,160 6,165 8,543 0 83,742
Public Health 265 265 525 255 345 462 379 288 592 381 434 901 0 5,092
Mental Hygiene 36 88 1,271 72 55 1,053 164 151 1,001 305 702 1,089 0 5,987
Children and Families 49 100 330 300 260 344 130 311 455 343 311 451 0 3,384
Temporary & Disability Assistance 470 644 548 831 394 462 575 688 622 601 559 553 0 6,947
Transportation 96 660 460 393 582 559 428 761 1,427 132 187 399 0 6,084
Unrestricted Aid 0 12 388 387 0 119 9 9 194 9 9 76 0 1,212
All Other  366 230 303 492 971 335 641 855 1,182 723 929 1,467 0 8,494
Total Local Assistance 10,868 14,147 13,606 10,795 11,170 13,939 11,530 14,170 16,087 13,735 12,265 25,986 0 168,298
Personal Service 1,209 1,153 1,316 1,172 1,579 1,151 1,308 1,293 1,458 1,247 1,299 2,044 0 16,229
Non‐Personal Service 469 628 654 439 679 688 604 693 734 723 712 1,063 0 8,086
Total State Operations 1,678 1,781 1,970 1,611 2,258 1,839 1,912 1,986 2,192 1,970 2,011 3,107 0 24,315
General State Charges 872 2,094 486 582 644 555 706 591 685 654 1,070 1,296 0 10,235
Debt Service 116 29 47 8 164 1,061 2 15 93 1 380 5,696 0 7,612
Capital Projects 490 536 807 546 779 764 753 1,189 1,289 1,134 1,073 2,122 0 11,482
TOTAL DISBURSEMENTS 14,024 18,587 16,916 13,542 15,015 18,158 14,903 17,951 20,346 17,494 16,799 38,207 0 221,942

OTHER FINANCING SOURCES (USES):
Transfers from other funds 8,836 2,777 6,081 3,324 2,617 6,158 2,418 (770) 5,688 2,535 2,251 4,847 (487) 46,275
Transfers to other funds (8,840) (2,781) (6,114) (3,327) (2,626) (6,163) (2,422) 766 (5,692) (2,542) (2,262) (5,009) 487 (46,525)
Bond and note proceeds 0 0 0 0 0 0 0 0 0 0 0 398 0 398
NET OTHER FINANCING SOURCES/(USES) (4) (4) (33) (3) (9) (5) (4) (4) (4) (7) (11) 236 0 148

Excess/(Deficiency) of Receipts over Disbursements 13,572 (3,777) 5,305 (645) (935) 7,020 (3,199) (10,184) 3,688 (1,425) (2,564) (13,123) 0 (6,267)

CLOSING BALANCE 67,121 63,344 68,649 68,004 67,069 74,089 70,890 60,706 64,394 62,969 60,405 47,282 0 47,282

T-70
 CASHFLOW
SPECIAL REVENUE FUNDS
FY 2023
(millions of dollars)
2022 2023 Intra‐Fund
April May June July August September October November December January February March Transfer

FY23 Mid-Year Update

Actuals Actuals Actuals Actuals Actuals Actuals Projected Projected Projected Projected Projected Projected Eliminations Total

OPENING BALANCE 21,938 22,806 24,032 25,686 24,862 24,261 25,315 24,529 23,409 24,914 24,314 23,587 21,938

RECEIPTS:
Personal Income Tax 0 0 0 0 0 0 0 1 69 1,751 0 10 0 1,831
Consumption/Use Taxes 202 148 202 147 149 191 150 147 223 151 139 132 0 1,981
Business Taxes 291 87 371 97 74 398 79 81 446 96 78 504 0 2,602
Other Taxes 0 0 0 0 0 0 0 0 0 0 0 0 0 0
Total Taxes 493 235 573 244 223 589 229 229 738 1,998 217 646 0 6,414

HCRA 465 459 505 512 541 505 467 471 498 447 621 461 0 5,952
State University Income 267 275 368 294 379 809 482 391 369 484 650 423 0 5,191
Lottery 260 261 324 271 348 254 264 320 253 256 247 534 0 3,592
Medicaid 75 74 70 73 71 77 73 73 73 73 73 65 0 870
Motor Vehicle Fees 18 17 14 20 17 18 19 19 20 19 18 13 0 212
Other Transactions 394 281 339 394 388 434 510 348 399 138 (385) (5,163) 0 (1,923)
Total Miscellaneous Receipts 1,479 1,367 1,620 1,564 1,744 2,097 1,815 1,622 1,612 1,417 1,224 (3,667) 0 13,894

Federal Receipts 6,617 7,337 8,010 5,496 5,878 8,640 5,182 6,895 8,891 6,177 6,182 9,003 0 84,308
TOTAL RECEIPTS 8,589 8,939 10,203 7,304 7,845 11,326 7,226 8,746 11,241 9,592 7,623 5,982 0 104,616

DISBURSEMENTS:
School Aid 495 629 640 571 441 3,212 328 1,230 1,229 1,230 1,230 1,470 0 12,705
Higher Education 0 0 0 0 0 0 0 0 0 0 0 0 0 0
All Other Education 50 130 80 64 48 30 75 101 100 99 99 103 0 979
STAR 0 0 0 0 0 0 0 1 69 1,751 0 10 0 1,831
Medicaid ‐ DOH 5,568 5,026 5,591 4,962 5,525 4,603 5,247 5,560 4,636 4,835 4,908 8,355 0 64,816
Public Health 181 181 430 186 195 405 272 167 420 183 252 457 0 3,329
Mental Hygiene 14 11 32 22 14 18 21 46 60 67 87 101 0 493
Children and Families 41 56 153 103 80 143 67 200 200 200 200 200 0 1,643
Temporary & Disability Assistance 380 466 409 616 158 324 397 372 327 312 307 154 0 4,222
Transportation 62 554 317 363 504 339 386 666 1,037 70 105 88 0 4,491
Unrestricted Aid 0 0 0 387 0 0 0 0 0 0 0 0 0 387
All Other  242 88 221 135 352 184 280 528 496 424 94 (148) 0 2,896
Total Local Assistance 7,033 7,141 7,873 7,409 7,317 9,258 7,073 8,871 8,574 9,171 7,282 10,790 0 97,792
Personal Service 469 458 449 458 674 435 507 528 520 403 446 401 0 5,748
Non‐Personal Service 320 401 407 261 449 456 392 418 442 436 403 893 0 5,278
Total State Operations 789 859 856 719 1,123 891 899 946 962 839 849 1,294 0 11,026
General State Charges 92 94 129 140 155 87 117 194 168 118 115 160 0 1,569
Debt Service 0 0 0 0 0 0 0 0 0 0 0 0 0 0
Capital Projects 0 0 0 0 0 0 0 0 0 0 0 0 0 0
TOTAL DISBURSEMENTS 7,914 8,094 8,858 8,268 8,595 10,236 8,089 10,011 9,704 10,128 8,246 12,244 0 110,387

OTHER FINANCING SOURCES (USES):
Transfers from Other Funds 435 523 726 281 188 196 181 336 126 80 50 819 (487) 3,454
Transfers to Other Funds (242) (142) (417) (141) (39) (232) (104) (191) (158) (144) (154) 2,877 487 1,400
NET OTHER FINANCING SOURCES/(USES) 193 381 309 140 149 (36) 77 145 (32) (64) (104) 3,696 0 4,854

Excess/(Deficiency) of Receipts over Disbursements 868 1,226 1,654 (824) (601) 1,054 (786) (1,120) 1,505 (600) (727) (2,566) 0 (917)

CLOSING BALANCE 22,806 24,032 25,686 24,862 24,261 25,315 24,529 23,409 24,914 24,314 23,587 21,021 0 21,021

T-71
 CASHFLOW
SPECIAL REVENUE STATE FUNDS
FY 2023
(millions of dollars)

FY23 Mid-Year Update

2022 2023 Intra‐Fund
April May June July August September October November December January February March Transfer
Actuals Actuals Actuals Actuals Actuals Actuals Projected Projected Projected Projected Projected Projected Eliminations Total

OPENING BALANCE 7,612 8,528 8,754 9,577 9,907 9,783 7,876 7,952 7,665 7,118 7,569 7,637 7,612

RECEIPTS:
Personal Income Tax 0 0 0 0 0 0 0 1 69 1,751 0 10 0 1,831
Consumption/Use Taxes 202 148 202 147 149 191 150 147 223 151 139 132 0 1,981
Business Taxes 291 87 371 97 74 398 79 81 446 96 78 504 0 2,602
Other Taxes 0 0 0 0 0 0 0 0 0 0 0 0 0 0
Total Taxes 493 235 573 244 223 589 229 229 738 1,998 217 646 0 6,414

HCRA 465 459 505 512 541 505 467 471 498 447 621 461 0 5,952
State University Income 267 275 368 294 379 809 482 391 369 484 650 423 0 5,191
Lottery 260 261 324 271 348 254 264 320 253 256 247 534 0 3,592
Medicaid 75 74 70 73 71 77 73 73 73 73 73 65 0 870
Motor Vehicle Fees 18 17 14 20 17 18 19 19 20 19 18 13 0 212
Other Transactions 377 225 321 369 348 399 483 339 390 129 (393) (5,112) 0 (2,125)
Total Miscellaneous Receipts 1,462 1,311 1,602 1,539 1,704 2,062 1,788 1,613 1,603 1,408 1,216 (3,616) 0 13,692

Federal Receipts 0 0 11 0 0 0 0 0 0 (18) 0 (11) 0 (18)

TOTAL RECEIPTS 1,955 1,546 2,186 1,783 1,927 2,651 2,017 1,842 2,341 3,388 1,433 (2,981) 0 20,088

DISBURSEMENTS:
School Aid 0 0 324 0 0 3,067 186 186 185 186 186 325 0 4,645
Higher Education 0 0 0 0 0 0 0 0 0 0 0 0 0 0
All Other Education 0 0 0 0 0 1 2 3 2 1 1 3 0 13
STAR 0 0 0 0 0 0 0 1 69 1,751 0 10 0 1,831
Medicaid ‐ DOH 474 475 455 530 605 455 533 545 491 453 678 579 0 6,273
Public Health 67 61 180 59 66 145 139 58 163 47 58 205 0 1,248
Mental Hygiene 1 0 1 0 0 1 2 18 38 39 48 69 0 217
Children and Families 0 0 0 0 0 0 0 1 1 1 1 0 0 4
Temporary & Disability Assistance 0 0 0 0 0 0 0 0 0 0 0 0 0 0
Transportation 57 561 314 358 500 335 382 661 1,032 65 100 83 0 4,448
Unrestricted Aid 0 0 0 0 0 0 0 0 0 0 0 0 0 0
All Other  151 47 37 49 40 31 57 113 189 (54) (228) (777) 0 (345)
Total Local Assistance 750 1,144 1,311 996 1,211 4,035 1,301 1,586 2,170 2,489 844 497 0 18,334
Personal Service 415 403 392 409 591 380 449 472 468 350 390 341 0 5,060
Non‐Personal Service 240 232 246 191 311 267 285 233 237 55 49 228 0 2,574
Total State Operations 655 635 638 600 902 647 734 705 705 405 439 569 0 7,634
General State Charges 68 60 88 115 123 50 82 161 135 88 82 131 0 1,183
Capital Projects 0 0 0 0 0 0 0 0 0 0 0 0 0 0
TOTAL DISBURSEMENTS 1,473 1,839 2,037 1,711 2,236 4,732 2,117 2,452 3,010 2,982 1,365 1,197 0 27,151

OTHER FINANCING SOURCES (USES):
Transfers from Other Funds 435 523 726 281 188 196 181 336 126 80 50 819 (487) 3,454
Transfers to Other Funds (1) (4) (52) (23) (3) (22) (5) (13) (4) (35) (50) 3,152 487 3,427
NET OTHER FINANCING SOURCES/(USES) 434 519 674 258 185 174 176 323 122 45 0 3,971 0 6,881

Excess/(Deficiency) of Receipts over Disbursements 916 226 823 330 (124) (1,907) 76 (287) (547) 451 68 (207) 0 (182)

CLOSING BALANCE 8,528 8,754 9,577 9,907 9,783 7,876 7,952 7,665 7,118 7,569 7,637 7,430 0 7,430

T-72
 CASHFLOW
SPECIAL REVENUE FEDERAL FUNDS

FY23 Mid-Year Update

FY 2023
(millions of dollars)
2022 2023
April May June July August September October November December January February March
Actuals Actuals Actuals Actuals Actuals Actuals Projected Projected Projected Projected Projected Projected Total

OPENING BALANCE 14,326 14,278 15,278 16,109 14,955 14,478 17,439 16,577 15,744 17,796 16,745 15,950 14,326

RECEIPTS:
Miscellaneous Receipts 17 56 18 25 40 35 27 9 9 9 8 (51) 202
Federal Receipts 6,617 7,337 7,999 5,496 5,878 8,640 5,182 6,895 8,891 6,195 6,182 9,014 84,326
TOTAL RECEIPTS 6,634 7,393 8,017 5,521 5,918 8,675 5,209 6,904 8,900 6,204 6,190 8,963 84,528

DISBURSEMENTS:
School Aid 495 629 316 571 441 145 142 1,044 1,044 1,044 1,044 1,145 8,060
Higher Education 0 0 0 0 0 0 0 0 0 0 0 0 0
All Other Education 50 130 80 64 48 29 73 98 98 98 98 100 966
STAR 0 0 0 0 0 0 0 0 0 0 0 0 0
Medicaid ‐ DOH 5,094 4,551 5,136 4,432 4,920 4,148 4,714 5,015 4,145 4,382 4,230 7,776 58,543
Public Heatlh 114 120 250 127 129 260 133 109 257 136 194 252 2,081
Mental Hygiene 13 11 31 22 14 17 19 28 22 28 39 32 276
Children and Families 41 56 153 103 80 143 67 199 199 199 199 200 1,639
Temporary & Disability Assistance 380 466 409 616 158 324 397 372 327 312 307 154 4,222
Transportation 5 (7) 3 5 4 4 4 5 5 5 5 5 43
Unrestricted Aid 0 0 0 387 0 0 0 0 0 0 0 0 387
All Other  91 41 184 86 312 153 223 415 307 478 322 629 3,241
Total Local Assistance 6,283 5,997 6,562 6,413 6,106 5,223 5,772 7,285 6,404 6,682 6,438 10,293 79,458
Personal Service 54 55 57 49 83 55 58 56 52 53 56 60 688
Non‐Personal Service 80 169 161 70 138 189 107 185 205 381 354 665 2,704
Total State Operations 134 224 218 119 221 244 165 241 257 434 410 725 3,392
General State Charges 24 34 41 25 32 37 35 33 33 30 33 29 386
Debt Service 0 0 0 0 0 0 0 0 0 0 0 0 0
Capital Projects 0 0 0 0 0 0 0 0 0 0 0 0 0
TOTAL DISBURSEMENTS 6,441 6,255 6,821 6,557 6,359 5,504 5,972 7,559 6,694 7,146 6,881 11,047 83,236

OTHER FINANCING SOURCES (USES):
Transfers from Other Funds 0 0 0 0 0 0 0 0 0 0 0 0 0
Transfers to Other Funds (241) (138) (365) (118) (36) (210) (99) (178) (154) (109) (104) (275) (2,027)
NET OTHER FINANCING SOURCES/(USES) (241) (138) (365) (118) (36) (210) (99) (178) (154) (109) (104) (275) (2,027)

Excess/(Deficiency) of Receipts over Disbursements (48) 1,000 831 (1,154) (477) 2,961 (862) (833) 2,052 (1,051) (795) (2,359) (735)

CLOSING BALANCE 14,278 15,278 16,109 14,955 14,478 17,439 16,577 15,744 17,796 16,745 15,950 13,591 13,591

T-73
FY23 Mid-Year Update
CASHFLOW
DEBT SERVICE FUNDS
FY 2023
(millions of dollars)
2022 2023
April May June July August September October November December January February March
Actuals Actuals Actuals Actuals Actuals Actuals Projected Projected Projected Projected Projected Projected Total

OPENING BALANCE 102 266 320 524 846 1,501 630 747 906 1,448 4,305 5,827 102
RECEIPTS:
Personal Income Tax 7,361 1,362 2,097 1,545 1,794 2,430 930 (2,105) 1,606 2,973 2,164 2,316 24,473
Consumption/Use Taxes 932 981 1,315 1,036 1,004 1,327 699 646 832 687 591 772 10,822
Business Taxes 90 (24) 1,390 (24) 44 1,681 (328) 75 2,318 20 138 2,119 7,499
Other Taxes 153 130 118 145 116 110 106 67 63 75 62 54 1,199
  Total Taxes 8,536 2,449 4,920 2,702 2,958 5,548 1,407 (1,317) 4,819 3,755 2,955 5,261 43,993
Miscellaneous Receipts 59 25 45 47 26 49 15 34 35 43 35 (31) 382
Federal Receipts 0 0 1 3 37 0 0 0 0 0 2 27 70
TOTAL RECEIPTS 8,595 2,474 4,966 2,752 3,021 5,597 1,422 (1,283) 4,854 3,798 2,992 5,257 44,445

DISBURSEMENTS:
State Operations 0 2 0 17 5 1 0 1 0 0 5 14 45
Debt Service 116 29 47 8 164 1,061 2 15 93 1 380 5,696 7,612
TOTAL DISBURSEMENTS 116 31 47 25 169 1,062 2 16 93 1 385 5,710 7,657
OTHER FINANCING SOURCES (USES):
Transfers from Other Funds 353 21 191 130 9 174 71 144 104 259 93 139 1,688
Transfers to Other Funds (8,668) (2,410) (4,906) (2,535) (2,206) (5,580) (1,374) 1,314 (4,323) (1,199) (1,178) (5,412) (38,477)
NET OTHER FINANCING SOURCES/(USES) (8,315) (2,389) (4,715) (2,405) (2,197) (5,406) (1,303) 1,458 (4,219) (940) (1,085) (5,273) (36,789)

Excess/(Deficiency) of Receipts over Disbursements 164 54 204 322 655 (871) 117 159 542 2,857 1,522 (5,726) (1)

CLOSING BALANCE 266 320 524 846 1,501 630 747 906 1,448 4,305 5,827 101 101

T-74
 CASHFLOW
CAPITAL PROJECTS FUNDS
FY 2023
(millions of dollars)

FY23 Mid-Year Update

2022 2023
April May June July August September October November December January February March
Actuals Actuals Actuals Actuals Actuals Actuals Projected Projected Projected Projected Projected Projected Total

OPENING BALANCE (1,544) (1,644) (1,319) (1,358) (1,403) (1,623) (1,849) (1,169) (1,473) (1,669) (1,877) (2,133) (1,544)

RECEIPTS:
Consumption/Use Taxes 43 40 46 10 11 38 13 13 29 35 52 57 387
Business Taxes 49 50 56 50 53 59 47 53 56 50 52 55 630
Other Taxes 0 0 26 26 25 26 26 26 26 26 26 24 257
  Total Taxes 92 90 128 86 89 123 86 92 111 111 130 136 1,274
Miscellaneous Receipts 973 1,067 620 138 356 764 572 880 727 106 204 2,534 8,941
Federal Receipts 134 167 209 188 288 181 344 242 250 181 186 622 2,992
TOTAL RECEIPTS 1,199 1,324 957 412 733 1,068 1,002 1,214 1,088 398 520 3,292 13,207

DISBURSEMENTS:
Higher Education 0 0 0 0 0 0 0 0 0 0 0 0 0
All Other Education 1 6 1 2 2 1 1 9 9 9 9 28 78
Public Health 41 10 57 31 28 11 75 62 104 125 113 250 907
Mental Hygiene 5 6 5 6 7 4 10 7 10 11 21 68 160
School Aid 18 0 8 13 2 1 0 65 65 65 65 83 385
Temporary & Disability Assistance 0 0 0 0 25 0 0 15 0 19 0 40 99
Transportation 34 73 124 30 46 220 42 62 377 62 62 310 1,442
All Other Local 90 186 155 190 286 86 233 164 509 148 246 28 2,321
Total Local Assistance  189 281 350 272 396 323 361 384 1,074 439 516 807 5,392

Economic Development 4 14 11 8 12 12 187 196 249 245 251 692 1,881

Parks & the Environment 23 44 90 36 60 57 124 123 121 124 106 227 1,135
Transportation 281 329 417 337 474 466 493 484 533 373 344 753 5,284
Health & Social Welfare 3 7 18 6 6 7 10 12 12 14 13 27 135
Mental Hygiene 46 21 29 40 23 16 26 42 56 32 35 172 538
Public Protection 29 49 51 35 41 39 52 56 62 60 58 (66) 466
Education 85 44 152 64 127 136 73 170 149 179 137 232 1,548
All Other  19 28 39 20 36 31 (212) 106 107 107 129 85 495
Total Capital Projects 490 536 807 546 779 764 753 1,189 1,289 1,134 1,073 2,122 11,482

TOTAL DISBURSEMENTS 679 817 1,157 818 1,175 1,087 1,114 1,573 2,363 1,573 1,589 2,929 16,874
OTHER FINANCING SOURCES (USES):
Transfers from Other Funds (611) (172) 196 369 225 (9) 796 59 1,099 971 859 978 4,760
Transfers to Other Funds (9) (10) (35) (8) (3) (198) (4) (4) (20) (4) (46) (950) (1,291)
Bond and Note Proceeds 0 0 0 0 0 0 0 0 0 0 0 398 398
NET OTHER FINANCING SOURCES/(USES) (620) (182) 161 361 222 (207) 792 55 1,079 967 813 426 3,867

Excess/(Deficiency) of Receipts over Disbursements (100) 325 (39) (45) (220) (226) 680 (304) (196) (208) (256) 789 200

CLOSING BALANCE (1,644) (1,319) (1,358) (1,403) (1,623) (1,849) (1,169) (1,473) (1,669) (1,877) (2,133) (1,344) (1,344)

T-75
 CASHFLOW
CAPITAL PROJECTS STATE FUNDS
FY 2023
(millions of dollars)

FY23 Mid-Year Update

2022 2023
April May June July August September October November December January February March
Actuals Actuals Actuals Actuals Actuals Actuals Projected Projected Projected Projected Projected Projected Total

OPENING BALANCE (757) (836) (856) (854) (918) (1,071) (1,211) (617) (881) (1,038) (1,196) (1,531) (757)

RECEIPTS:
Consumption/Use Taxes 43 40 46 10 11 38 13 13 29 35 52 57 387
Business Taxes 49 50 56 50 53 59 47 53 56 50 52 55 630
Other Taxes 0 0 26 26 25 26 26 26 26 26 26 24 257
  Total Taxes 92 90 128 86 89 123 86 92 111 111 130 136 1,274
Miscellaneous Receipts 973 1,067 620 138 356 764 572 880 727 106 90 2,419 8,712
Federal Receipts 0 0 0 0 2 0 0 0 0 0 0 3 5
TOTAL RECEIPTS 1,065 1,157 748 224 447 887 658 972 838 217 220 2,558 9,991

DISBURSEMENTS:
Higher Education 0 0 0 0 0 0 0 0 0 0 0 0 0
All Other Education 1 6 1 2 2 1 1 9 9 9 9 28 78
Public Health 41 10 57 31 28 9 75 62 84 104 92 142 735
Mental Hygiene 5 6 5 6 7 4 10 7 10 11 21 68 160
School Aid 18 0 8 13 2 1 0 65 65 65 65 83 385
Temporary & Disability Assistance 0 0 0 0 25 0 0 15 0 19 0 40 99
Transportation 5 19 95 8 15 184 22 17 332 17 17 201 932
All Other Local 79 186 138 182 178 86 219 150 495 134 232 87 2,166
Total Local Assistance 149 227 304 242 257 285 327 325 995 359 436 649 4,555

Economic Development 4 14 11 8 12 12 162 171 224 220 226 588 1,652

Parks & the Environment 23 41 88 36 59 56 122 121 119 122 104 223 1,114
Transportation 171 567 223 201 269 246 308 299 363 263 244 419 3,573
Health & Social Welfare 3 6 18 5 4 6 8 11 11 12 11 16 111
Mental Hygiene 46 21 29 40 23 16 26 42 56 32 35 172 538
Public Protection 27 47 44 34 39 33 46 50 54 52 50 (76) 400
Education 85 44 152 64 127 136 73 170 149 179 137 232 1,548
All Other  16 28 38 19 32 30 (216) 102 103 103 125 75 455
Total Capital Projects 375 768 603 407 565 535 529 966 1,079 983 932 1,649 9,391

TOTAL DISBURSEMENTS 524 995 907 649 822 820 856 1,291 2,074 1,342 1,368 2,298 13,946
OTHER FINANCING SOURCES (USES):
Transfers from Other Funds (611) (172) 196 369 225 (9) 796 59 1,099 971 859 938 4,720
Transfers to Other Funds (9) (10) (35) (8) (3) (198) (4) (4) (20) (4) (46) (950) (1,291)
Bond and Note Proceeds 0 0 0 0 0 0 0 0 0 0 0 398 398
NET OTHER FINANCING SOURCES/(USES) (620) (182) 161 361 222 (207) 792 55 1,079 967 813 386 3,827

Excess/(Deficiency) of Receipts over Disbursements (79) (20) 2 (64) (153) (140) 594 (264) (157) (158) (335) 646 (128)

CLOSING BALANCE (836) (856) (854) (918) (1,071) (1,211) (617) (881) (1,038) (1,196) (1,531) (885) (885)

T-76
 CASHFLOW
CAPITAL PROJECTS FEDERAL FUNDS

FY23 Mid-Year Update

FY 2023
(millions of dollars)
2022 2023
April May June July August September October November December January February March
Actuals Actuals Actuals Actuals Actuals Actuals Projected Projected Projected Projected Projected Projected Total

OPENING BALANCE (787) (808) (463) (504) (485) (552) (638) (552) (592) (631) (681) (602) (787)

RECEIPTS:
Consumption/Use Taxes 0 0 0 0 0 0 0 0 0 0 0 0 0
Business Taxes 0 0 0 0 0 0 0 0 0 0 0 0 0
Other Taxes 0 0 0 0 0 0 0 0 0 0 0 0 0
  Total Taxes 0 0 0 0 0 0 0 0 0 0 0 0 0
Miscellaneous Receipts 0 0 0 0 0 0 0 0 0 0 114 115 229
Federal Receipts 134 167 209 188 286 181 344 242 250 181 186 619 2,987
TOTAL RECEIPTS 134 167 209 188 286 181 344 242 250 181 300 734 3,216

DISBURSEMENTS:
Public Health 0 0 0 0 0 2 0 0 20 21 21 108 172
Transportation 29 54 29 22 31 36 20 45 45 45 45 109 510
All Other Local 11 0 17 8 108 0 14 14 14 14 14 (59) 155
Total Local Assistance 40 54 46 30 139 38 34 59 79 80 80 158 837

Economic Development 0 0 0 0 0 0 25 25 25 25 25 104 229

Parks & the Environment 0 3 2 0 1 1 2 2 2 2 2 4 21
Transportation 110 (238) 194 136 205 220 185 185 170 110 100 334 1,711
Health & Social Welfare 0 1 0 1 2 1 2 1 1 2 2 11 24
Mental Hygiene 0 0 0 0 0 0 0 0 0 0 0 0 0
Public Protection 2 2 7 1 2 6 6 6 8 8 8 10 66
Education 0 0 0 0 0 0 0 0 0 0 0 0 0
All Other  3 0 1 1 4 1 4 4 4 4 4 10 40
Total Capital Projects 115 (232) 204 139 214 229 224 223 210 151 141 473 2,091

TOTAL DISBURSEMENTS 155 (178) 250 169 353 267 258 282 289 231 221 631 2,928
OTHER FINANCING SOURCES (USES):
Transfers from Other Funds 0 0 0 0 0 0 0 0 0 0 0 40 40
Transfers to Other Funds 0 0 0 0 0 0 0 0 0 0 0 0 0
Bond and Note Proceeds 0 0 0 0 0 0 0 0 0 0 0 0 0
NET OTHER FINANCING SOURCES/(USES) 0 0 0 0 0 0 0 0 0 0 0 40 40

Excess/(Deficiency) of Receipts over Disbursements (21) 345 (41) 19 (67) (86) 86 (40) (39) (50) 79 143 328

CLOSING BALANCE (808) (463) (504) (485) (552) (638) (552) (592) (631) (681) (602) (459) (459)

T-77
 CASHFLOW
STATE FUNDS
FY 2023
(millions of dollars)
2022 2023 Intra‐Fund
April May June July August September October November December January February March Transfer
Actuals Actuals Actuals Actuals Actuals Actuals Projected Projected Projected Projected Projected Projected Eliminations Total

OPENING BALANCE 40,010 53,651 48,529 53,044 53,534 53,143 57,288 54,865 45,554 47,229 46,905 45,057 40,010

FY23 Mid-Year Update

RECEIPTS:
Personal Income Tax 14,721 2,726 4,192 3,091 3,588 4,860 1,860 (4,210) 3,212 5,946 4,328 4,636 0 48,950
Consumption/Use Taxes 1,547 1,543 2,052 1,598 1,546 2,052 1,617 1,502 1,964 1,625 1,407 1,766 0 20,219
Business Taxes 1,590 224 5,021 385 137 5,564 (309) 349 7,080 328 461 7,258 0 28,088
Other Taxes 282 257 268 306 301 538 406 159 156 169 153 143 0 3,138
Total Taxes 18,140 4,750 11,533 5,380 5,572 13,014 3,574 (2,200) 12,412 8,068 6,349 13,803 0 100,395
Abandoned Property 1 0 0 0 10 100 30 130 0 30 10 139 0 450
ABC License Fee 5 6 6 5 6 6 6 5 6 6 5 7 0 69
HCRA 465 459 505 512 541 505 467 471 498 447 621 461 0 5,952
Investment Income 7 12 27 37 53 69 92 30 18 10 5 3 0 363
Licenses, Fees, etc. 41 72 74 (13) 88 53 73 25 35 25 30 26 0 529
Lottery 260 261 324 271 348 254 264 320 253 256 247 534 0 3,592
Medicaid 75 74 70 73 71 77 73 73 73 73 73 65 0 870
Motor Vehicle Fees 36 43 49 34 53 31 24 34 37 37 34 38 0 450
Reimbursements 114 (12) 66 (39) (47) 131 (34) 0 (25) (20) (10) (54) 0 70
State University Income 267 275 368 294 379 809 482 391 369 484 650 423 0 5,191
Extraordinary Settlements 0 0 0 0 30 0 0 80 0 0 0 0 0 110
Other Transactions 1,421 1,314 994 634 742 1,278 1,104 1,266 1,212 293 (260) (2,663) 0 7,335
Total Miscellaneous Receipts 2,692 2,504 2,483 1,808 2,274 3,313 2,581 2,825 2,476 1,641 1,405 (1,021) 0 24,981
Federal Receipts 0 0 12 3 39 0 0 0 0 (18) 2 2,369 0 2,407
TOTAL RECEIPTS 20,832 7,254 14,028 7,191 7,885 16,327 6,155 625 14,888 9,691 7,756 15,151 0 127,783
DISBURSEMENTS:
School Aid 1,347 4,091 1,996 307 589 4,753 873 2,051 2,675 1,063 1,195 9,881 0 30,821
Higher Education 60 13 545 112 52 167 499 28 230 37 515 806 0 3,064
All Other Education 49 248 135 539 114 47 53 385 274 88 117 565 0 2,614
STAR 0 0 0 0 0 0 0 1 69 1,751 0 10 0 1,831
Medicaid ‐ DOH 2,491 2,486 1,573 2,040 2,399 1,316 2,850 2,485 2,079 2,778 1,935 767 0 25,199
Public Health 151 145 275 128 216 200 246 179 315 224 219 541 0 2,839
Mental Hygiene 23 77 1,240 50 41 1,036 145 123 979 277 663 1,057 0 5,711
Children and Families 8 44 177 197 180 201 63 112 256 144 112 251 0 1,745
Temporary & Disability Assistance 90 178 139 215 236 138 178 316 295 289 252 399 0 2,725
Transportation 62 613 428 366 547 519 404 711 1,377 82 137 285 0 5,531
Unrestricted Aid 0 12 388 0 0 119 9 9 194 9 9 76 0 825
All Other  264 189 102 398 551 182 404 426 861 231 593 897 0 5,098
Total Local Assistance 4,545 8,096 6,998 4,352 4,925 8,678 5,724 6,826 9,604 6,973 5,747 15,535 0 88,003
Personal Service 1,155 1,098 1,259 1,123 1,496 1,096 1,250 1,237 1,406 1,194 1,243 1,984 0 15,541
Non‐Personal Service 389 459 493 369 541 499 497 508 529 342 358 398 0 5,382
Total State Operations 1,544 1,557 1,752 1,492 2,037 1,595 1,747 1,745 1,935 1,536 1,601 2,382 0 20,923
General State Charges 848 2,060 445 557 612 518 671 558 652 624 1,037 1,267 0 9,849
Debt Service 116 29 47 8 164 1,061 2 15 93 1 380 5,696 0 7,612
Capital Projects 375 768 603 407 565 535 529 966 1,079 983 932 1,649 0 9,391
TOTAL DISBURSEMENTS 7,428 12,510 9,845 6,816 8,303 12,387 8,673 10,110 13,363 10,117 9,697 26,529 0 135,778

OTHER FINANCING SOURCES (USES):
Transfers from other funds 8,836 2,777 6,081 3,324 2,617 6,158 2,418 (770) 5,688 2,535 2,251 4,807 (487) 46,235
Transfers to other funds (8,599) (2,643) (5,749) (3,209) (2,590) (5,953) (2,323) 944 (5,538) (2,433) (2,158) (4,734) 487 (44,498)
Bond and note proceeds 0 0 0 0 0 0 0 0 0 0 0 398 0 398
NET OTHER FINANCING SOURCES/(USES) 237 134 332 115 27 205 95 174 150 102 93 471 0 2,135

Excess/(Deficiency) of Receipts over Disbursements 13,641 (5,122) 4,515 490 (391) 4,145 (2,423) (9,311) 1,675 (324) (1,848) (10,907) 0 (5,860)

CLOSING BALANCE 53,651 48,529 53,044 53,534 53,143 57,288 54,865 45,554 47,229 46,905 45,057 34,150 0 34,150

T-78
 CASH FINANCIAL PLAN 
HEALTH CARE REFORM ACT RESOURCES FUND
FY 2023
(millions of dollars)

First Quarter Change Mid‐Year

Opening Fund Balance 88 0 88
Receipts:
Taxes 659 0 659
Miscellaneous Receipts 5,952 0 5,952
   Total Receipts  6,611 0 6,611

Disbursements and Transfers:
Medical Assistance Account 4,545 10 4,555
Hospital Indigent Care 717 0 717
HCRA Program Account 404 0 404
Child Health Plus 757 (8) 749
Elderly Pharmaceutical Insurance Coverage 104 0 104
Qualified Health Plan Administration 44 (2) 42
All Other 128 0 128
Total Disbursements and Transfers 6,699 0 6,699
Change in Fund Balance (88) 0 (88)
Closing Fund Balance 0 0 0

FY23 Mid-Year Update T-79

 CASH FINANCIAL PLAN 
HEALTH CARE REFORM ACT RESOURCES FUND
FY 2023 THROUGH FY 2027
(millions of dollars)

FY 2023 FY 2024 FY 2025 FY 2026 FY 2027

Projected Projected Projected Projected Projected

Opening Fund Balance 88 0 0 0 0
Receipts:
Taxes 659 629 600 573 547
Miscellaneous Receipts 5,952 5,913 5,936 5,809 5,831
   Total Receipts  6,611 6,542 6,536 6,382 6,378
Disbursements and Transfers:
Medical Assistance Account 4,555 4,251 4,211 4,035 4,010
Hospital Indigent Care 717 717 717 717 717
HCRA Program Account 404 381 381 381 381
Child Health Plus 749 953 989 1,008 1,030
Elderly Pharmaceutical Insurance Coverage 104 74 74 74 74
Qualified Health Plan Administration 42 44 45 48 48
All Other 128 122 119 119 118
Total Disbursements and Transfers 6,699 6,542 6,536 6,382 6,378
Change in Fund Balance (88) 0 0 0 0
Closing Fund Balance 0 0 0 0 0

CASH FINANCIAL PLAN 
HEALTH CARE REFORM ACT RESOURCES FUND
FY 2022 and FY 2023
(millions of dollars)

FY 2022 FY 2023 Annual

Actuals Projected Change
Opening Fund Balance 16 88 72

Receipts:
Taxes 694 659 (35)
Miscellaneous Receipts 5,814 5,952 138
   Total Receipts  6,508 6,611 103

Disbursements and Transfers:
Medical Assistance Account 4,381 4,555 174
Hospital Indigent Care 732 717 (15)
HCRA Program Account 326 404 78
Child Health Plus 737 749 12
Elderly Pharmaceutical Insurance Coverage 111 104 (7)
Qualified Health Plan Administration 37 42 5
All Other 112 128 16
Total Disbursements and Transfers 6,436 6,699 263

Change in Fund Balance 72 (88) (160)

Closing Fund Balance 88 0 (88)

FY23 Mid-Year Update T-80

 CASH FLOW
HEALTH CARE REFORM ACT RESOURCES FUND
FY 2022
(millions of dollars)

April May June July August September October November December January February March
Actuals  Actuals  Actuals  Actuals  Actuals  Actuals  Actuals  Actuals  Actuals  Actuals  Actuals  Actuals  Total

FY23 Mid-Year Update

Opening Fund Balance 16 115 146 160 245 236 248 252 111 180 191 194 16
Receipts:
   Taxes 70 52 71 60 62 64 61 55 64 46 43 46 694
   Miscellaneous Receipts 421 459 489 466 462 471 451 462 488 428 530 687 5,814
      Total Receipts 491 511 560 526 524 535 512 517 552 474 573 733 6,508
Disbursements and Transfers:
   Medical Assistance Account 300 375 300 325 350 350 400 400 300 350 425 506 4,381
   Hospital Indigent Care 53 52 53 53 47 50 30 168 46 46 66 68 732
   HCRA Program Account 0 1 73 18 85 1 14 46 2 17 25 44 326
   Child Health Plus 33 38 102 31 38 107 53 32 119 36 42 106 737
   Elderly Pharmaceutical Insurance Coverage 3 10 13 6 10 10 10 10 9 10 7 13 111
   Qualified Health Plan Administration 2 3 3 1 2 3 0 6 2 1 3 11 37
   All Other  1 1 2 7 1 2 1 (4) 5 3 2 91 112
Total  392 480 546 441 533 523 508 658 483 463 570 839 6,436

Change in Fund Balance 99 31 14 85 (9) 12 4 (141) 69 11 3 (106) 72

Closing Fund Balance 115 146 160 245 236 248 252 111 180 191 194 88 88

CASH FLOW
HEALTH CARE REFORM ACT RESOURCES FUND
FY 2023
(millions of dollars)

April May June July August September October November December January February March
Actuals  Actuals Actuals Actuals Actuals Actuals Projected Projected Projected Projected Projected Projected Total

Opening Fund Balance 88 141 183 187 238 241 277 197 196 180 244 244 88
Receipts:
   Taxes 58 52 63 53 58 57 54 57 65 49 46 47 659
   Miscellaneous Receipts 465 459 505 512 541 505 467 471 498 447 621 461 5,952
      Total Receipts 523 511 568 565 599 562 521 528 563 496 667 508 6,611
Disbursements and Transfers:
   Medical Assistance Account 351 350 350 400 475 325 400 400 350 300 525 329 4,555
   Hospital Indigent Care 52 52 27 52 52 53 56 67 64 76 76 90 717
   HCRA Program Account 14 22 54 15 3 20 97 4 40 36 12 87 404
   Child Health Plus 48 33 118 35 52 115 33 43 112 6 42 112 749
   Elderly Pharmaceutical Insurance Coverage 4 8 9 8 10 10 10 10 10 9 6 10 104
   Qualified Health Plan Administration 0 3 3 2 2 1 3 2 2 2 4 18 42
   All Other  1 1 3 2 2 2 2 3 1 3 2 106 128
Total  470 469 564 514 596 526 601 529 579 432 667 752 6,699

Change in Fund Balance 53 42 4 51 3 36 (80) (1) (16) 64 0 (244) (88)

Closing Fund Balance 141 183 187 238 241 277 197 196 180 244 244 0 0

T-81
       
FY23 Mid-Year Update
 CASH FINANCIAL PLAN 
PROPRIETARY AND FIDUCIARY FUNDS
(millions of dollars)

FY 2022 Actuals FY 2023 Projected FY 2024 Projected FY 2025 Projected FY 2026 Projected FY 2027 Projected

Internal Internal Internal Internal Internal Internal
Service Enterprise Fiduciary Service Enterprise Fiduciary Service Enterprise Fiduciary Service Enterprise Fiduciary Service Enterprise Fiduciary Service Enterprise Fiduciary

Opening Fund Balance (364) 327 42 (137) 357 48 (91) 339 50 (49) 340 52 (17) 336 54 6 332 56

Receipts:
Unemployment Taxes 0 3,132 0 0 2,450 0 0 2,450 0 0 2,450 0 0 2,450 0 0 2,450 0
Miscellaneous Receipts 582 2,920 6 621 3,100 2 624 3,194 2 625 3,122 2 626 3,122 2 627 3,119 2
Federal Receipts 0 23,966 0 0 50 0 0 50 0 0 50 0 0 50 0 0 50 0
   Total Receipts  582 30,018 6 621 5,600 2 624 5,694 2 625 5,622 2 626 5,622 2 627 5,619 2

Disbursements:
Local Assistance  0 0 0 0 139 0 0 139 0 0 0 0 0 0 0 0 0 0
State Operations:
   Personal Service 130 1,643 0 151 1,449 0 153 1,472 0 155 1,494 0 157 1,494 0 159 1,494 0
   Non‐Personal Service 404 428 0 522 628 0 530 637 0 538 647 0 547 647 0 555 647 0
Unemployment Benefits 0 27,202 0 0 2,500 0 0 2,500 0 0 2,500 0 0 2,500 0 0 2,500 0
General State Charges 62 722 0 80 910 0 79 953 0 81 993 0 82 993 0 84 993 0
Debt Service 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
Capital Projects 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
   Total Disbursements 596 29,995 0 753 5,626 0 762 5,701 0 774 5,634 0 786 5,634 0 798 5,634 0

Other Financing Sources (Uses):
Transfers from Other Funds 246 7 0 186 8 0 188 8 0 189 8 0 191 8 0 185 8 0
Transfers to Other Funds (5) 0 0 (8) 0 0 (8) 0 0 (8) 0 0 (8) 0 0 (8) 0 0
241 7 0 178 8 0 180 8 0 181 8 0 183 8 0 177 8 0

Excess (Deficiency) of Receipts and Other Financing 
Sources (Uses) Over Disbursements 227 30 6 46 (18) 2 42 1 2 32 (4) 2 23 (4) 2 6 (7) 2

Closing Fund Balance (137) 357 48 (91) 339 50 (49) 340 52 (17) 336 54 6 332 56 12 325 58

T-82
 Workforce Impact Summary
General Fund
2020-21 Through 2022-23
2020-21 2021-22 2022-23
Actuals Actuals Estimate
(03/31/21) (03/31/22) (03/31/23)
Major Agencies
Children and Family Services, Office of 2,067 1,925 2,283
Corrections and Community Supervision, Department of 26,368 24,664 24,474
Education Department, State 315 325 400
Environmental Conservation, Department of 1,066 1,215 1,176
General Services, Office of 400 385 437
Health, Department of 1,498 1,476 2,153
Information Technology Services, Office of 3,156 2,930 3,504
Labor, Department of 0 0 1
Mental Health, Office of 12,782 12,296 13,307
Motor Vehicles, Department of 164 161 167
Parks, Recreation and Historic Preservation, Office of 1,254 1,348 1,248
People with Developmental Disabilities, Office for 17,373 15,845 18,557
State Police, Division of 5,069 5,022 5,608
Taxation and Finance, Department of 3,538 3,364 3,086
Temporary and Disability Assistance, Office of 944 913 1,002
Transportation, Department of 2,545 2,471 2,535
Subtotal - Major Agencies 78,539 74,340 79,938

Minor Agencies 4,120 4,125 4,844

Subtotal - Subject to Direct Executive Control 82,659 78,465 84,782

University Systems
State University of New York 3 3 3
Subtotal - University Systems 3 3 3

Independently Elected Agencies

Audit and Control, Department of 1,413 1,353 1,401
Law, Department of 1,026 1,047 1,089
Subtotal - Independently Elected Agencies 2,439 2,400 2,490

Grand Total 85,101 80,868 87,275

FY23 Mid-Year Update T-83

 Workforce Impact Summary
General Fund
2020-21 Through 2022-23
2020-21 2021-22 2022-23
Actuals Actuals Estimate
(03/31/21) (03/31/22) (03/31/23)
Minor Agencies
Addiction Services and Supports, Office of 692 674 750
Adirondack Park Agency 47 48 54
Aging, Office for the 18 20 49
Agriculture and Markets, Department of 372 384 404
Alcoholic Beverage Control, Division of 113 106 153
Arts, Council on the 26 25 29
Budget, Division of the 248 260 276
Civil Service, Department of 213 185 233
Correction, Commission of 35 36 44
Criminal Justice Services, Division of 364 350 393
Economic Development, Department of 128 118 158
Elections, State Board of 64 87 137
Employee Relations, Office of 53 55 87
Ethics and Lobbying, Independent Commission on 47 46 47
Executive Chamber 109 122 136
Gaming Commission, New York State 55 51 52
Higher Education Services Corporation, New York State 3 3 3
Homeland Security and Emergency Services, Division of 0 0 54
Housing and Community Renewal, Division of 30 31 30
Hudson River Valley Greenway Communities Council 0 0 1
Human Rights, Division of 143 138 133
Inspector General, Office of the 75 74 80
Judicial Conduct, Commission on 38 43 44
Justice Center for the Protection of People with Special Needs 397 419 470
Labor Management Committees 67 59 71
Lieutenant Governor, Office of the 5 5 7
Medicaid Inspector General, Office of the 196 203 258
Military and Naval Affairs, Division of 87 80 101
Prevention of Domestic Violence, Office for 15 19 24
Prosecutorial Conduct, Commission on 0 0 19
Public Employment Relations Board 31 29 32
State, Department of 212 216 228
Statewide Financial System 131 134 146
Tax Appeals, Division of 23 22 26
Veterans' Services, Division of 77 77 102
Victim Services, Office of 0 0 7
Welfare Inspector General, Office of 6 6 6
Subtotal - Minor Agencies 4,120 4,125 4,844

FY23 Mid-Year Update T-84

 Workforce Impact Summary
State Operating Funds
2020-21 Through 2022-23
2020-21 2021-22 2022-23
Actuals Actuals Estimate
(03/31/21) (03/31/22) (03/31/23)
Major Agencies
Children and Family Services, Office of 2,110 1,964 2,327
Corrections and Community Supervision, Department of 26,372 24,668 24,478
Education Department, State 1,199 1,203 1,443
Environmental Conservation, Department of 2,073 2,118 2,236
Financial Services, Department of 1,289 1,224 1,391
General Services, Office of 454 443 496
Health, Department of 3,337 3,231 4,311
Information Technology Services, Office of 3,156 2,930 3,504
Labor, Department of 321 310 472
Mental Health, Office of 12,782 12,296 13,307
Motor Vehicles, Department of 639 644 659
Parks, Recreation and Historic Preservation, Office of 1,363 1,416 1,508
People with Developmental Disabilities, Office for 17,373 15,845 18,557
State Police, Division of 5,371 5,310 5,928
Taxation and Finance, Department of 3,589 3,413 3,785
Temporary and Disability Assistance, Office of 944 913 1,002
Transportation, Department of 2,584 2,506 2,580
Workers' Compensation Board 1,018 943 1,081
Subtotal - Major Agencies 85,974 81,377 89,065

Minor Agencies 6,416 6,369 7,538

Subtotal - Subject to Direct Executive Control 92,390 87,746 96,603

University Systems
City University of New York 361 0 0
State University of New York 46,372 44,876 46,771
Subtotal - University Systems 46,733 44,876 46,771

Independently Elected Agencies

Audit and Control, Department of 1,584 1,511 1,572
Law, Department of 1,472 1,491 1,572
Subtotal - Independently Elected Agencies 3,056 3,002 3,144

Grand Total 142,179 135,624 146,518

FY23 Mid-Year Update T-85

 Workforce Impact Summary
State Operating Funds
2020-21 Through 2022-23
2020-21 2021-22 2022-23
Actuals Actuals Estimate
(03/31/21) (03/31/22) (03/31/23)
Minor Agencies
Addiction Services and Supports, Office of 692 674 750
Adirondack Park Agency 47 48 54
Aging, Office for the 18 20 49
Agriculture and Markets, Department of 419 431 451
Alcoholic Beverage Control, Division of 113 174 361
Arts, Council on the 26 25 29
Budget, Division of the 261 273 292
Civil Service, Department of 215 185 235
Correction, Commission of 35 36 44
Criminal Justice Services, Division of 366 352 395
Deferred Compensation Board 4 4 4
Economic Development, Department of 129 119 165
Elections, State Board of 64 87 137
Employee Relations, Office of 53 55 87
Ethics and Lobbying, Independent Commission on 47 46 47
Executive Chamber 109 122 136
Financial Control Board, New York State 8 10 12
Gaming Commission, New York State 347 323 391
Higher Education Services Corporation, New York State 125 98 128
Homeland Security and Emergency Services, Division of 448 448 499
Housing and Community Renewal, Division of 536 471 552
Hudson River Valley Greenway Communities Council 0 0 1
Human Rights, Division of 143 138 133
Indigent Legal Services, Office of 29 31 32
Inspector General, Office of the 75 74 80
Interest on Lawyer Account 9 7 9
Judicial Conduct, Commission on 38 43 44
Justice Center for the Protection of People with Special Needs 409 419 470
Labor Management Committees 67 59 71
Lieutenant Governor, Office of the 5 5 7
Medicaid Inspector General, Office of the 196 203 258
Military and Naval Affairs, Division of 87 80 101
Prevention of Domestic Violence, Office for 15 19 24
Prosecutorial Conduct, Commission on 0 0 19
Public Employment Relations Board 31 29 32
Public Service Department 465 463 506
State, Department of 502 517 598
Statewide Financial System 131 134 146
Tax Appeals, Division of 23 22 26
Veterans' Services, Division of 77 77 102
Victim Services, Office of 46 42 55
Welfare Inspector General, Office of 6 6 6
Subtotal - Minor Agencies 6,416 6,369 7,538

FY23 Mid-Year Update T-86

 Workforce Impact Summary
State Funds
2020-21 Through 2022-23
2020-21 2021-22 2022-23
Actuals Actuals Estimate
(03/31/21) (03/31/22) (03/31/23)
Major Agencies
Children and Family Services, Office of 2,168 2,015 2,396
Corrections and Community Supervision, Department of 26,400 24,694 25,487
Education Department, State 1,256 1,252 1,497
Environmental Conservation, Department of 2,590 2,592 2,846
Financial Services, Department of 1,289 1,224 1,391
General Services, Office of 826 805 887
Health, Department of 3,465 3,355 4,443
Information Technology Services, Office of 3,200 2,967 3,554
Labor, Department of 321 310 472
Mental Health, Office of 13,324 12,826 14,034
Motor Vehicles, Department of 2,624 2,895 2,984
Parks, Recreation and Historic Preservation, Office of 1,840 1,987 2,003
People with Developmental Disabilities, Office for 17,740 16,168 18,942
State Police, Division of 5,450 5,390 6,013
Taxation and Finance, Department of 3,589 3,413 3,785
Temporary and Disability Assistance, Office of 951 921 1,010
Transportation, Department of 8,034 7,782 8,359
Workers' Compensation Board 1,018 943 1,081
Subtotal - Major Agencies 96,085 91,539 101,184

Minor Agencies 6,478 6,442 7,618

Subtotal - Subject to Direct Executive Control 102,563 97,981 108,802

University Systems
City University of New York 361 0 0
State University Construction Fund 130 136 145
State University of New York 46,372 44,876 46,771
Subtotal - University Systems 46,863 45,012 46,916

Independently Elected Agencies

Audit and Control, Department of 1,584 1,511 1,572
Law, Department of 1,475 1,500 1,575
Subtotal - Independently Elected Agencies 3,059 3,011 3,147

Grand Total 152,485 146,004 158,865

FY23 Mid-Year Update T-87

 Workforce Impact Summary
State Funds
2020-21 Through 2022-23
2020-21 2021-22 2022-23
Actuals Actuals Estimate
(03/31/21) (03/31/22) (03/31/23)
Minor Agencies
Addiction Services and Supports, Office of 702 686 768
Adirondack Park Agency 47 48 54
Aging, Office for the 18 20 49
Agriculture and Markets, Department of 435 449 469
Alcoholic Beverage Control, Division of 113 174 361
Arts, Council on the 26 26 29
Budget, Division of the 261 273 292
Civil Service, Department of 215 185 235
Correction, Commission of 35 36 44
Criminal Justice Services, Division of 366 352 395
Deferred Compensation Board 4 4 4
Economic Development, Department of 129 119 165
Elections, State Board of 64 87 137
Employee Relations, Office of 53 55 87
Ethics and Lobbying, Independent Commission on 47 46 47
Executive Chamber 109 122 136
Financial Control Board, New York State 8 10 12
Gaming Commission, New York State 347 323 391
Higher Education Services Corporation, New York State 125 98 128
Homeland Security and Emergency Services, Division of 448 448 499
Housing and Community Renewal, Division of 536 471 552
Hudson River Valley Greenway Communities Council 0 0 1
Human Rights, Division of 143 138 133
Indigent Legal Services, Office of 29 31 32
Inspector General, Office of the 75 74 80
Interest on Lawyer Account 9 7 9
Judicial Conduct, Commission on 38 43 44
Justice Center for the Protection of People with Special Needs 409 419 470
Labor Management Committees 67 59 71
Lieutenant Governor, Office of the 5 5 7
Medicaid Inspector General, Office of the 196 203 258
Military and Naval Affairs, Division of 123 122 145
Prevention of Domestic Violence, Office for 15 19 24
Prosecutorial Conduct, Commission on 0 0 19
Public Employment Relations Board 31 29 32
Public Service Department 465 463 506
State, Department of 502 517 598
Statewide Financial System 131 134 146
Tax Appeals, Division of 23 22 26
Veterans' Services, Division of 77 77 102
Victim Services, Office of 46 42 55
Welfare Inspector General, Office of 6 6 6
Subtotal - Minor Agencies 6,478 6,442 7,618

FY23 Mid-Year Update T-88

 Workforce Impact Summary
All Funds
2020-21 Through 2022-23
2020-21 2021-22 2022-23
Actuals Actuals Estimate
(03/31/21) (03/31/22) (03/31/23)
Major Agencies
Children and Family Services, Office of 2,647 2,542 2,886
Corrections and Community Supervision, Department of 26,694 24,950 26,423
Education Department, State 2,555 2,534 2,876
Environmental Conservation, Department of 2,853 2,815 3,100
Financial Services, Department of 1,289 1,224 1,391
General Services, Office of 1,741 1,685 1,871
Health, Department of 4,567 4,438 6,018
Information Technology Services, Office of 3,200 2,967 3,554
Labor, Department of 2,616 2,744 2,778
Mental Health, Office of 13,332 12,834 14,055
Motor Vehicles, Department of 2,663 2,942 3,028
Parks, Recreation and Historic Preservation, Office of 1,947 2,095 2,087
People with Developmental Disabilities, Office for 17,749 16,178 18,960
State Police, Division of 5,450 5,390 6,013
Taxation and Finance, Department of 3,589 3,413 3,785
Temporary and Disability Assistance, Office of 1,791 1,781 1,922
Transportation, Department of 8,107 7,883 8,485
Workers' Compensation Board 1,018 943 1,081
Subtotal - Major Agencies 103,808 99,358 110,313

Minor Agencies 7,422 7,332 8,737

Subtotal - Subject to Direct Executive Control 111,230 106,690 119,050

University Systems
City University of New York 13,350 13,243 14,016
State University Construction Fund 130 136 145
State University of New York 46,373 44,877 46,771
Subtotal - University Systems 59,853 58,256 60,932

Independently Elected Agencies

Audit and Control, Department of 2,721 2,614 2,770
Law, Department of 1,755 1,780 1,864
Subtotal - Independently Elected Agencies 4,476 4,394 4,634

Grand Total 175,559 169,340 184,616

FY23 Mid-Year Update T-89

 Workforce Impact Summary
All Funds
2020-21 Through 2022-23
2020-21 2021-22 2022-23
Actuals Actuals Estimate
(03/31/21) (03/31/22) (03/31/23)
Minor Agencies
Addiction Services and Supports, Office of 702 686 768
Adirondack Park Agency 47 48 54
Aging, Office for the 83 79 126
Agriculture and Markets, Department of 454 466 517
Alcoholic Beverage Control, Division of 113 174 361
Arts, Council on the 26 26 29
Budget, Division of the 261 273 292
Civil Service, Department of 330 287 357
Correction, Commission of 35 36 44
Criminal Justice Services, Division of 392 372 415
Deferred Compensation Board 4 4 4
Economic Development, Department of 129 119 165
Elections, State Board of 73 95 148
Employee Relations, Office of 59 61 93
Ethics and Lobbying, Independent Commission on 47 46 47
Executive Chamber 109 122 136
Financial Control Board, New York State 8 10 12
Gaming Commission, New York State 347 323 391
Higher Education Services Corporation, New York State 125 98 128
Homeland Security and Emergency Services, Division of 582 561 630
Housing and Community Renewal, Division of 604 540 625
Hudson River Valley Greenway Communities Council 0 0 1
Human Rights, Division of 143 138 170
Indigent Legal Services, Office of 29 31 32
Inspector General, Office of the 75 74 80
Interest on Lawyer Account 9 7 9
Judicial Conduct, Commission on 38 43 44
Justice Center for the Protection of People with Special Needs 409 419 470
Labor Management Committees 67 59 71
Lieutenant Governor, Office of the 5 5 7
Medicaid Inspector General, Office of the 391 405 515
Military and Naval Affairs, Division of 358 346 392
Prevention of Domestic Violence, Office for 20 24 29
Prosecutorial Conduct, Commission on 0 0 19
Public Employment Relations Board 31 29 32
Public Service Department 465 463 528
State, Department of 519 535 612
Statewide Financial System 131 134 146
Tax Appeals, Division of 23 22 26
Veterans' Services, Division of 85 85 110
Victim Services, Office of 88 81 96
Welfare Inspector General, Office of 6 6 6
Subtotal - Minor Agencies 7,422 7,332 8,737

FY23 Mid-Year Update T-90

 Workforce Impact Summary
Special Revenue Funds - Other
2020-21 Through 2022-23
2020-21 2021-22 2022-23
Actuals Actuals Estimate
(03/31/21) (03/31/22) (03/31/23)
Major Agencies
Children and Family Services, Office of 43 39 44
Corrections and Community Supervision, Department of 4 4 4
Education Department, State 884 878 1,043
Environmental Conservation, Department of 1,007 903 1,060
Financial Services, Department of 1,289 1,224 1,391
General Services, Office of 54 58 59
Health, Department of 1,839 1,755 2,158
Labor, Department of 321 310 471
Motor Vehicles, Department of 475 483 492
Parks, Recreation and Historic Preservation, Office of 109 68 260
State Police, Division of 302 288 320
Taxation and Finance, Department of 51 49 699
Transportation, Department of 39 35 45
Workers' Compensation Board 1,018 943 1,081
Subtotal - Major Agencies 7,435 7,037 9,127

Minor Agencies 2,296 2,244 2,694

Subtotal - Subject to Direct Executive Control 9,731 9,281 11,821

University Systems
City University of New York 361 0 0
State University of New York 46,369 44,873 46,768
Subtotal - University Systems 46,730 44,873 46,768

Independently Elected Agencies

Audit and Control, Department of 171 158 171
Law, Department of 446 444 483
Subtotal - Independently Elected Agencies 617 602 654

Grand Total 57,078 54,756 59,243

FY23 Mid-Year Update T-91

 Workforce Impact Summary
Special Revenue Funds - Other
2020-21 Through 2022-23
2020-21 2021-22 2022-23
Actuals Actuals Estimate
(03/31/21) (03/31/22) (03/31/23)
Minor Agencies
Agriculture and Markets, Department of 47 47 47
Alcoholic Beverage Control, Division of 0 68 208
Budget, Division of the 13 13 16
Civil Service, Department of 2 0 2
Criminal Justice Services, Division of 2 2 2
Deferred Compensation Board 4 4 4
Economic Development, Department of 1 1 7
Financial Control Board, New York State 8 10 12
Gaming Commission, New York State 292 272 339
Higher Education Services Corporation, New York State 122 95 125
Homeland Security and Emergency Services, Division of 448 448 445
Housing and Community Renewal, Division of 506 440 522
Indigent Legal Services, Office of 29 31 32
Interest on Lawyer Account 9 7 9
Justice Center for the Protection of People with Special Needs 12 0 0
Public Service Department 465 463 506
State, Department of 290 301 370
Victim Services, Office of 46 42 48
Subtotal - Minor Agencies 2,296 2,244 2,694

FY23 Mid-Year Update T-92

 Workforce Impact Summary
Special Revenue Funds - Federal
2020-21 Through 2022-23
2020-21 2021-22 2022-23
Actuals Actuals Estimate
(03/31/21) (03/31/22) (03/31/23)
Major Agencies
Children and Family Services, Office of 401 430 391
Corrections and Community Supervision, Department of 30 23 646
Education Department, State 1,166 1,164 1,235
Environmental Conservation, Department of 258 218 249
Health, Department of 1,060 1,044 1,507
Labor, Department of 2,284 2,425 2,290
Mental Health, Office of 0 0 11
Motor Vehicles, Department of 39 47 44
Parks, Recreation and Historic Preservation, Office of 26 24 31
People with Developmental Disabilities, Office for 9 10 18
Temporary and Disability Assistance, Office of 840 860 912
Transportation, Department of 73 101 126
Subtotal - Major Agencies 6,186 6,346 7,460
Minor Agencies
Aging, Office for the 65 59 77
Agriculture and Markets, Department of 0 0 27
Criminal Justice Services, Division of 26 20 20
Elections, State Board of 9 8 11
Homeland Security and Emergency Services, Division of 134 113 131
Housing and Community Renewal, Division of 68 69 73
Human Rights, Division of 0 0 37
Medicaid Inspector General, Office of the 195 202 257
Military and Naval Affairs, Division of 180 169 189
Public Service Department 0 0 22
State, Department of 17 18 14
Veterans' Services, Division of 8 8 8
Victim Services, Office of 42 39 41
Subtotal - Minor Agencies 744 705 907
Subtotal - Subject to Direct Executive Control 6,930 7,051 8,367

University Systems
State University of New York 1 1 0
Subtotal - University Systems 1 1 0

Independently Elected Agencies

Audit and Control, Department of 6 5 0
Law, Department of 193 198 201
Subtotal - Independently Elected Agencies 199 203 201

Grand Total 7,130 7,255 8,568

FY23 Mid-Year Update T-93

 Workforce Impact Summary
Capital Projects Funds - Other
2020-21 Through 2022-23
2020-21 2021-22 2022-23
Actuals Actuals Estimate
(03/31/21) (03/31/22) (03/31/23)
Major Agencies
Children and Family Services, Office of 58 51 69
Corrections and Community Supervision, Department of 28 26 1,009
Education Department, State 57 49 54
Environmental Conservation, Department of 517 474 610
General Services, Office of 372 362 391
Health, Department of 128 124 132
Information Technology Services, Office of 44 37 50
Mental Health, Office of 542 530 727
Motor Vehicles, Department of 1,985 2,251 2,325
Parks, Recreation and Historic Preservation, Office of 477 571 495
People with Developmental Disabilities, Office for 367 323 385
State Police, Division of 79 80 85
Temporary and Disability Assistance, Office of 7 8 8
Transportation, Department of 5,450 5,276 5,779
Subtotal - Major Agencies 10,111 10,162 12,119
Minor Agencies
Addiction Services and Supports, Office of 10 12 18
Agriculture and Markets, Department of 16 18 18
Arts, Council on the 0 1 0
Military and Naval Affairs, Division of 36 42 44
Subtotal - Minor Agencies 62 73 80
Subtotal - Subject to Direct Executive Control 10,173 10,235 12,199

University Systems
State University Construction Fund 130 136 145
Subtotal - University Systems 130 136 145

Independently Elected Agencies

Law, Department of 3 9 3
Subtotal - Independently Elected Agencies 3 9 3

Grand Total 10,306 10,380 12,347

FY23 Mid-Year Update T-94

 Workforce Impact Summary
Capital Projects Funds - Federal
2020-21 Through 2022-23
2020-21 2021-22 2022-23
Actuals Actuals Estimate
(03/31/21) (03/31/22) (03/31/23)
Major Agencies
Environmental Conservation, Department of 5 5 5
Health, Department of 42 39 68
Subtotal - Major Agencies 47 44 73
Minor Agencies
Military and Naval Affairs, Division of 55 55 58
Subtotal - Minor Agencies 55 55 58
Subtotal - Subject to Direct Executive Control 102 99 131

Grand Total 102 99 131

FY23 Mid-Year Update T-95

 Workforce Impact Summary
Enterprise Funds
2020-21 Through 2022-23
2020-21 2021-22 2022-23
Actuals Actuals Estimate
(03/31/21) (03/31/22) (03/31/23)
Major Agencies
Corrections and Community Supervision, Department of 3 2 10
General Services, Office of 9 7 9
Parks, Recreation and Historic Preservation, Office of 81 84 53
Subtotal - Major Agencies 93 93 72
Minor Agencies
Agriculture and Markets, Department of 15 13 17
Subtotal - Minor Agencies 15 13 17
Subtotal - Subject to Direct Executive Control 108 106 89

University Systems
City University of New York 0 13,243 14,016
Subtotal - University Systems 0 13,243 14,016

Grand Total 108 13,349 14,105

FY23 Mid-Year Update T-96

 Workforce Impact Summary
Internal Service Funds
2020-21 Through 2022-23
2020-21 2021-22 2022-23
Actuals Actuals Estimate
(03/31/21) (03/31/22) (03/31/23)
Major Agencies
Children and Family Services, Office of 78 97 99
Corrections and Community Supervision, Department of 261 231 280
Education Department, State 133 118 144
General Services, Office of 906 873 975
Labor, Department of 11 9 16
Mental Health, Office of 8 8 10
Subtotal - Major Agencies 1,397 1,336 1,524
Minor Agencies
Civil Service, Department of 115 102 122
Employee Relations, Office of 6 6 6
Prevention of Domestic Violence, Office for 5 5 5
Subtotal - Minor Agencies 126 113 133
Subtotal - Subject to Direct Executive Control 1,523 1,449 1,657

Independently Elected Agencies

Audit and Control, Department of 138 183 190
Law, Department of 87 82 88
Subtotal - Independently Elected Agencies 225 265 278

Grand Total 1,748 1,714 1,935

FY23 Mid-Year Update T-97

 Workforce Impact Summary
Agency Trust Funds
2020-21 Through 2022-23
2020-21 2021-22 2022-23
Actuals Actuals Estimate
(03/31/21) (03/31/22) (03/31/23)

University Systems
City University of New York 12,989 0 0
Subtotal - University Systems 12,989 0 0

Grand Total 12,989 0 0

FY23 Mid-Year Update T-98

 Workforce Impact Summary
Pension Trust Funds
2020-21 Through 2022-23
2020-21 2021-22 2022-23
Actuals Actuals Estimate
(03/31/21) (03/31/22) (03/31/23)

Independently Elected Agencies

Audit and Control, Department of 993 914 1,008
Subtotal - Independently Elected Agencies 993 914 1,008

Grand Total 993 914 1,008

FY23 Mid-Year Update T-99

 Workforce Impact Summary
Private Purpose Trust Funds
2020-21 Through 2022-23
2020-21 2021-22 2022-23
Actuals Actuals Estimate
(03/31/21) (03/31/22) (03/31/23)
Minor Agencies
Agriculture and Markets, Department of 4 4 4
Subtotal - Minor Agencies 4 4 4
Subtotal - Subject to Direct Executive Control 4 4 4

Independently Elected Agencies

Audit and Control, Department of 0 1 0
Subtotal - Independently Elected Agencies 0 1 0

Grand Total 4 5 4

FY23 Mid-Year Update T-100

 CASH DISBURSEMENTS BY FUNCTION
GENERAL FUND (excludes transfers)
(thousands of dollars)

FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027

Actuals Projected Projected Projected Projected Projected

ECONOMIC DEVELOPMENT AND GOVERNMENT OVERSIGHT

Agriculture and Markets, Department of 68,848 84,083 75,842 76,545 76,769 76,995
Local Assistance 32,359 45,077 35,276 35,276 35,276 35,276
State Operations 36,489 39,006 40,566 41,269 41,493 41,719
Personal Service 31,626 34,708 36,478 37,117 37,275 37,435
Non-Personal Service 4,863 4,298 4,088 4,152 4,218 4,284
Alcoholic Beverage Control, Division of 7,318 13,515 12,897 13,164 13,436 13,714
State Operations 7,318 13,515 12,897 13,164 13,436 13,714
Personal Service 6,242 10,941 11,028 11,249 11,474 11,703
Non-Personal Service 1,076 2,574 1,869 1,915 1,962 2,011
Economic Development, Department of 117,566 74,782 68,226 63,146 63,146 63,146
Local Assistance 45,278 50,458 46,044 46,044 46,044 46,044
State Operations 72,288 24,324 22,182 17,102 17,102 17,102
Personal Service 11,934 15,288 15,226 14,666 14,666 14,666
Non-Personal Service 60,354 9,036 6,956 2,436 2,436 2,436
Empire State Development Corporation 704,377 381,795 195,600 138,100 133,100 133,100
Local Assistance 704,377 381,795 195,600 138,100 133,100 133,100
Financial Services, Department of 0 251 0 0 0 0
Local Assistance 0 250 0 0 0 0
State Operations 0 1 0 0 0 0
Personal Service 0 1 0 0 0 0
Olympic Regional Development Authority 12,453 62,904 12,904 12,904 12,904 12,904
Local Assistance 0 50,000 0 0 0 0
State Operations 12,453 11,404 11,404 11,404 11,404 11,404
Personal Service 7,125 5,338 5,338 5,338 5,338 5,338
Non-Personal Service 5,328 6,066 6,066 6,066 6,066 6,066
General State Charges 0 1,500 1,500 1,500 1,500 1,500
Public Service Department 0 250,000 0 0 0 0
Local Assistance 0 250,000 0 0 0 0

Functional Total 910,562 867,330 365,469 303,859 299,355 299,859

PARKS AND THE ENVIRONMENT

Adirondack Park Agency 4,456 5,698 5,516 5,613 5,711 5,812
State Operations 4,456 5,698 5,516 5,613 5,711 5,812
Personal Service 4,145 4,772 4,835 4,925 5,016 5,110
Non-Personal Service 311 926 681 688 695 702
Environmental Conservation, Department of 140,201 134,241 134,005 133,442 135,916 140,916
Local Assistance 6,063 2,638 1,978 1,978 1,978 1,978
State Operations 134,138 131,603 132,027 131,464 133,938 138,938
Personal Service 124,921 111,705 107,014 109,242 111,513 116,513
Non-Personal Service 9,217 19,898 25,013 22,222 22,425 22,425
Parks, Recreation and Historic Preservation, Office of 122,922 131,348 126,280 128,578 130,921 133,312
Local Assistance 678 3,475 100 100 100 100
State Operations 122,244 127,873 126,180 128,478 130,821 133,212
Personal Service 116,361 121,999 120,247 122,486 124,769 127,099
Non-Personal Service 5,883 5,874 5,933 5,992 6,052 6,113

Functional Total 267,579 271,287 265,801 267,633 272,548 280,040

TRANSPORTATION
Motor Vehicles, Department of 10,472 15,137 14,998 14,998 14,998 14,998
Local Assistance 0 (375) (375) (375) (375) (375)
State Operations 10,472 15,512 15,373 15,373 15,373 15,373
Personal Service 9,115 10,931 10,792 10,792 10,792 10,792
Non-Personal Service 1,357 4,581 4,581 4,581 4,581 4,581
Transportation, Department of 424,887 498,012 481,609 481,648 491,158 500,942
Local Assistance 122,990 150,843 149,343 149,343 149,343 149,343
State Operations 301,897 347,169 332,266 332,305 341,815 351,599
Personal Service 142,505 173,907 159,004 159,043 163,794 168,688
Non-Personal Service 159,392 173,262 173,262 173,262 178,021 182,911

Functional Total 435,359 513,149 496,607 496,646 506,156 515,940

HEALTH
Aging, Office for the 139,112 177,857 170,838 176,356 181,958 187,697
Local Assistance 137,086 172,256 166,506 172,022 177,622 183,361
State Operations 2,026 5,601 4,332 4,334 4,336 4,336
Personal Service 1,920 5,467 4,196 4,196 4,196 4,196
Non-Personal Service 106 134 136 138 140 140
Health, Department of 18,460,148 20,431,792 22,181,841 24,554,099 26,552,107 28,333,947
Medical Assistance 15,608,050 18,487,874 20,626,056 23,018,844 24,781,135 26,562,430
Local Assistance 15,608,050 18,487,874 20,626,056 23,018,844 24,781,135 26,562,430
Essential Plan 63,350 75,124 90,791 91,478 100,324 102,078
State Operations 63,350 75,124 90,791 91,478 100,324 102,078
Personal Service 3,482 4,505 5,324 5,452 5,702 5,852

FY23 Mid-Year Update T-101

 CASH DISBURSEMENTS BY FUNCTION
GENERAL FUND (excludes transfers)
(thousands of dollars)

FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027

Actuals Projected Projected Projected Projected Projected
Non-Personal Service 59,868 70,619 85,467 86,026 94,622 96,226
Medicaid Administration 797,969 738,985 731,803 728,696 729,694 728,485
Local Assistance 545,207 438,613 425,431 425,431 425,431 425,431
State Operations 252,762 300,372 306,372 303,265 304,263 303,054
Personal Service 44,723 53,116 58,763 58,618 58,541 58,608
Non-Personal Service 208,039 247,256 247,609 244,647 245,722 244,446
Public Health 1,990,779 1,129,809 733,191 715,081 940,954 940,954
Local Assistance 637,289 856,471 784,329 765,399 765,399 765,399
State Operations 1,353,490 271,268 (53,208) (52,388) 173,485 173,485
Personal Service 106,000 120,320 132,421 132,421 132,421 132,421
Non-Personal Service 1,247,490 150,948 (185,629) (184,809) 41,064 41,064
General State Charges 0 2,070 2,070 2,070 2,070 2,070
Medicaid Inspector General, Office of the 18,971 19,128 19,155 19,222 19,293 19,293
State Operations 18,971 19,128 19,155 19,222 19,293 19,293
Personal Service 16,896 16,708 16,673 16,673 16,673 16,673
Non-Personal Service 2,075 2,420 2,482 2,549 2,620 2,620

Functional Total 18,618,231 20,628,777 22,371,834 24,749,677 26,753,358 28,540,937

SOCIAL WELFARE
Children and Family Services, Office of 1,976,841 2,048,386 2,143,592 2,901,486 2,907,264 2,910,108
OCFS 1,924,901 1,974,149 2,069,355 2,827,249 2,833,027 2,835,871
Local Assistance 1,740,443 1,666,746 1,763,898 2,515,898 2,516,898 2,516,898
State Operations 184,458 307,403 305,457 311,351 316,129 318,973
Personal Service 117,793 233,981 229,966 233,657 236,850 240,073
Non-Personal Service 66,665 73,422 75,491 77,694 79,279 78,900
OCFS - Other 51,940 74,237 74,237 74,237 74,237 74,237
Local Assistance 51,940 74,237 74,237 74,237 74,237 74,237
Housing and Community Renewal, Division of (15,877) 135,651 49,141 49,832 49,834 49,834
Local Assistance (20,427) 131,355 44,387 45,076 45,076 45,076
State Operations 4,550 4,296 4,754 4,756 4,758 4,758
Personal Service 3,048 3,915 4,373 4,375 4,377 4,377
Non-Personal Service 1,502 381 381 381 381 381
Human Rights, Division of 12,567 12,931 12,835 12,844 12,853 12,853
State Operations 12,567 12,931 12,835 12,844 12,853 12,853
Personal Service 12,045 11,902 11,806 11,815 11,824 11,824
Non-Personal Service 522 1,029 1,029 1,029 1,029 1,029
Labor, Department of 2,126,389 124,860 5,322 5,322 5,323 5,323
Local Assistance 2,085,958 114,773 5,000 5,000 5,000 5,000
State Operations 40,431 10,087 322 322 323 323
Personal Service 832 1,178 56 56 56 56
Non-Personal Service 39,599 8,909 266 266 267 267
National and Community Service 548 783 784 787 790 793
Local Assistance 267 432 432 432 432 432
State Operations 281 351 352 355 358 361
Personal Service 281 342 343 346 349 352
Non-Personal Service 0 9 9 9 9 9
Temporary and Disability Assistance, Office of 1,478,511 2,745,752 1,868,209 1,944,594 1,933,883 1,981,835
Welfare Assistance 1,148,717 1,270,591 1,267,637 1,296,098 1,242,480 1,242,565
Local Assistance 1,148,717 1,270,591 1,267,637 1,296,098 1,242,480 1,242,565
All Other 329,794 1,475,161 600,572 648,496 691,403 739,270
Local Assistance 197,650 1,355,796 481,596 529,378 572,196 619,996
State Operations 132,144 119,365 118,976 119,118 119,207 119,274
Personal Service 63,548 70,105 69,711 69,780 69,850 69,923
Non-Personal Service 68,596 49,260 49,265 49,338 49,357 49,351

Functional Total 5,578,979 5,068,363 4,079,883 4,914,865 4,909,947 4,960,746

MENTAL HYGIENE
Addiction Services and Supports, Office of 449,463 608,946 554,544 552,086 565,630 580,419
OASAS 376,608 491,282 458,433 471,014 483,844 497,906
Local Assistance 347,402 444,261 411,907 426,501 441,872 455,453
State Operations 29,206 47,021 46,526 44,513 41,972 42,453
Personal Service 22,677 35,987 34,835 35,088 31,956 32,240
Non-Personal Service 6,529 11,034 11,691 9,425 10,016 10,213
OASAS - Other 72,855 117,664 96,111 81,072 81,786 82,513
Local Assistance 21,325 64,125 42,825 27,125 27,125 27,125
State Operations 51,530 53,539 53,286 53,947 54,661 55,388
Personal Service 40,094 39,937 39,879 40,241 40,607 40,977
Non-Personal Service 11,436 13,602 13,407 13,706 14,054 14,411
Justice Center 30,934 38,790 38,858 39,420 40,016 40,708
Local Assistance 230 649 649 649 649 649
State Operations 30,704 38,141 38,209 38,771 39,367 40,059
Personal Service 23,806 30,566 30,407 30,741 31,088 31,524
Non-Personal Service 6,898 7,575 7,802 8,030 8,279 8,535

FY23 Mid-Year Update T-102

 CASH DISBURSEMENTS BY FUNCTION
GENERAL FUND (excludes transfers)
(thousands of dollars)

FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027

Actuals Projected Projected Projected Projected Projected
Mental Health, Office of 2,983,468 3,661,470 3,660,394 3,735,007 3,815,050 3,893,172
OMH 1,596,403 2,004,655 2,083,077 2,161,383 2,212,132 2,260,188
Local Assistance 1,161,042 1,565,755 1,657,524 1,728,197 1,771,977 1,812,956
State Operations 435,361 438,900 425,553 433,186 440,155 447,232
Personal Service 361,137 379,805 376,301 380,342 384,665 389,031
Non-Personal Service 74,224 59,095 49,252 52,844 55,490 58,201
OMH - Other 1,387,065 1,656,815 1,577,317 1,573,624 1,602,918 1,632,984
Local Assistance 313,905 460,357 412,114 388,791 396,811 405,232
State Operations 1,073,160 1,196,458 1,165,203 1,184,833 1,206,107 1,227,752
Personal Service 851,445 902,939 893,234 903,628 914,281 925,040
Non-Personal Service 221,715 293,519 271,969 281,205 291,826 302,712
People with Developmental Disabilities, Office for 4,188,078 4,401,733 5,674,544 4,534,948 4,531,492 4,687,944
OPWDD 413,868 433,068 441,050 460,450 470,750 481,250
Local Assistance 401,090 433,068 441,050 460,450 470,750 481,250
State Operations 12,778 0 0 0 0 0
Personal Service 570 0 0 0 0 0
Non-Personal Service 12,208 0 0 0 0 0
OPWDD - Other 3,774,210 3,968,665 5,233,494 4,074,498 4,060,742 4,206,694
Local Assistance 2,411,600 2,366,778 3,736,625 2,560,646 2,529,587 2,657,987
State Operations 1,362,610 1,601,887 1,496,869 1,513,852 1,531,155 1,548,707
Personal Service 1,200,817 1,365,371 1,260,112 1,272,255 1,284,519 1,296,906
Non-Personal Service 161,793 236,516 236,757 241,597 246,636 251,801

Functional Total 7,651,943 8,710,939 9,928,340 8,861,461 8,952,188 9,202,243

PUBLIC PROTECTION/CRIMINAL JUSTICE

Correction, Commission of 2,792 3,028 3,095 3,178 3,262 3,348
State Operations 2,792 3,028 3,095 3,178 3,262 3,348
Personal Service 2,677 2,801 2,862 2,939 3,017 3,097
Non-Personal Service 115 227 233 239 245 251
Corrections and Community Supervision, Department of 1,955,508 2,690,505 2,663,337 2,653,546 2,651,594 2,652,477
DOCCS 1,927,040 2,682,105 2,654,937 2,645,146 2,643,194 2,644,077
Local Assistance 20,028 8,956 8,956 8,956 8,956 8,956
State Operations 1,907,012 2,672,649 2,645,481 2,635,690 2,633,738 2,634,621
Personal Service 1,505,006 2,182,966 2,174,751 2,175,600 2,176,466 2,177,349
Non-Personal Service 402,006 489,683 470,730 460,090 457,272 457,272
General State Charges 0 500 500 500 500 500
DOCCS - Other 28,468 8,400 8,400 8,400 8,400 8,400
Local Assistance 28,468 8,400 8,400 8,400 8,400 8,400
Criminal Justice Services, Division of 186,794 326,439 294,295 295,688 296,453 297,202
Local Assistance 150,664 289,272 256,694 256,694 256,694 256,694
State Operations 36,130 37,167 37,601 38,994 39,759 40,508
Personal Service 30,838 30,073 30,370 30,955 31,562 32,151
Non-Personal Service 5,292 7,094 7,231 8,039 8,197 8,357
Homeland Security and Emergency Services, Division of 4,002 25,758 22,995 23,366 23,832 24,200
Local Assistance 3,932 17,336 14,464 14,464 14,553 14,555
State Operations 70 8,422 8,531 8,902 9,279 9,645
Personal Service 70 4,672 4,731 5,051 5,376 5,689
Non-Personal Service 0 3,750 3,800 3,851 3,903 3,956
Indigent Legal Services, Office of 0 750 0 0 0 0
Local Assistance 0 750 0 0 0 0
Judicial Conduct, Commission on 6,148 7,293 7,189 7,189 7,189 7,189
State Operations 6,148 7,293 7,189 7,189 7,189 7,189
Personal Service 4,492 5,536 5,432 5,432 5,432 5,432
Non-Personal Service 1,656 1,757 1,757 1,757 1,757 1,757
Judicial Nomination, Commission on 0 30 30 30 30 30
State Operations 0 30 30 30 30 30
Non-Personal Service 0 30 30 30 30 30
Judicial Screening Committees, New York State 1 38 38 38 38 38
State Operations 1 38 38 38 38 38
Non-Personal Service 1 38 38 38 38 38
Military and Naval Affairs, Division of 18,993 80,747 81,101 81,628 82,166 82,716
Local Assistance 1,394 908 930 953 977 1,001
State Operations 17,599 79,839 80,171 80,675 81,189 81,715
Personal Service 12,664 70,272 70,424 70,744 71,070 71,403
Non-Personal Service 4,935 9,567 9,747 9,931 10,119 10,312
Prosecutorial Conduct, Commission on 0 1,750 1,750 1,750 1,750 1,750
State Operations 0 1,750 1,750 1,750 1,750 1,750
Personal Service 0 1,350 1,350 1,350 1,350 1,350
Non-Personal Service 0 400 400 400 400 400
State Police, Division of 492,757 778,604 784,434 799,909 815,697 831,806
State Operations 492,757 778,604 784,434 799,909 815,697 831,806
Personal Service 454,615 716,284 729,261 743,530 758,083 772,928
Non-Personal Service 38,142 62,320 55,173 56,379 57,614 58,878

FY23 Mid-Year Update T-103

 CASH DISBURSEMENTS BY FUNCTION
GENERAL FUND (excludes transfers)
(thousands of dollars)

FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027

Actuals Projected Projected Projected Projected Projected
Statewide Financial System 30,126 31,972 31,970 31,997 32,734 33,492
State Operations 30,126 31,972 31,970 31,997 32,734 33,492
Personal Service 12,352 12,596 12,594 12,621 12,883 13,151
Non-Personal Service 17,774 19,376 19,376 19,376 19,851 20,341
Victim Services, Office of 5 3,532 2,530 2,530 2,530 2,530
Local Assistance 5 1,000 0 0 0 0
State Operations 0 2,532 2,530 2,530 2,530 2,530
Personal Service 0 502 500 500 500 500
Non-Personal Service 0 2,030 2,030 2,030 2,030 2,030

Functional Total 2,697,126 3,950,446 3,892,764 3,900,849 3,917,275 3,936,778

HIGHER EDUCATION
City University of New York 1,659,532 1,853,276 1,903,197 1,931,893 1,968,981 1,978,206
Local Assistance 1,659,532 1,853,276 1,903,197 1,931,893 1,968,981 1,978,206
Higher Education Services Corporation, New York State 612,967 752,701 879,275 980,146 1,008,146 1,013,860
Local Assistance 612,525 752,189 878,775 971,296 990,946 996,251
State Operations 442 512 500 8,850 17,200 17,609
Personal Service 442 512 500 5,100 9,700 9,884
Non-Personal Service 0 0 0 3,750 7,500 7,725
State University of New York 456,232 459,190 449,596 449,596 449,596 449,596
Local Assistance 452,466 458,224 448,640 448,640 448,640 448,640
State Operations 3,766 921 911 911 911 911
Personal Service 1,600 179 169 169 169 169
Non-Personal Service 2,166 742 742 742 742 742
General State Charges 0 45 45 45 45 45

Functional Total 2,728,731 3,065,167 3,232,068 3,361,635 3,426,723 3,441,662

EDUCATION
Arts, Council on the 94,544 87,401 65,673 45,759 45,848 45,848
Local Assistance 90,396 82,585 60,835 40,835 40,835 40,835
State Operations 4,148 4,816 4,838 4,924 5,013 5,013
Personal Service 2,678 2,959 2,945 2,995 3,046 3,046
Non-Personal Service 1,470 1,857 1,893 1,929 1,967 1,967
Education, Department of 27,013,445 28,382,002 31,804,547 34,044,859 35,525,708 37,077,743
School Aid 24,694,142 25,650,920 28,971,461 31,046,373 32,404,402 33,831,218
Local Assistance 24,694,142 25,650,920 28,971,461 31,046,373 32,404,402 33,831,218
School Aid – Other 88,525 140,000 140,000 140,000 140,000 140,000
Local Assistance 88,525 140,000 140,000 140,000 140,000 140,000
Special Education Categorical Programs 1,226,681 1,425,593 1,537,425 1,631,937 1,708,500 1,785,364
Local Assistance 1,226,681 1,425,593 1,537,425 1,631,937 1,708,500 1,785,364
All Other 1,004,097 1,165,489 1,155,661 1,226,549 1,272,806 1,321,161
Local Assistance 952,495 1,097,340 1,086,460 1,155,865 1,200,599 1,248,954
State Operations 51,602 68,149 69,201 70,684 72,207 72,207
Personal Service 33,374 37,667 38,186 38,927 39,679 39,679
Non-Personal Service 18,228 30,482 31,015 31,757 32,528 32,528

Functional Total 27,107,989 28,469,403 31,870,220 34,090,618 35,571,556 37,123,591

GENERAL GOVERNMENT
Budget, Division of the 26,509 32,241 31,142 31,142 31,142 31,142
State Operations 26,509 31,941 30,842 30,842 30,842 30,842
Personal Service 25,460 30,604 30,042 30,042 30,042 30,042
Non-Personal Service 1,049 1,337 800 800 800 800
General State Charges 0 300 300 300 300 300
Civil Service, Department of 16,251 20,316 20,324 20,682 21,047 21,420
Local Assistance 15 300 300 300 300 300
State Operations 16,236 20,016 20,024 20,382 20,747 21,120
Personal Service 16,236 18,616 18,564 18,886 19,214 19,549
Non-Personal Service 0 1,400 1,460 1,496 1,533 1,571
Deferred Compensation Board (7) 59 59 61 63 63
State Operations (7) 59 59 61 63 63
Personal Service 39 33 33 34 35 35
Non-Personal Service (46) 26 26 27 28 28
Elections, State Board of 13,384 27,950 22,652 22,998 23,353 23,716
Local Assistance 3,292 4,000 4,000 4,000 4,000 4,000
State Operations 10,092 23,950 18,652 18,998 19,353 19,716
Personal Service 6,676 12,369 12,425 12,607 12,792 12,980
Non-Personal Service 3,416 11,581 6,227 6,391 6,561 6,736
Employee Relations, Office of 6,117 9,309 9,250 9,431 9,616 9,804
State Operations 6,117 9,309 9,250 9,431 9,616 9,804
Personal Service 5,550 9,098 9,033 9,209 9,388 9,571
Non-Personal Service 567 211 217 222 228 233
Ethics and Lobbying, Independent Commission on 5,558 7,830 7,731 7,731 7,731 7,731
State Operations 5,558 7,830 7,731 7,731 7,731 7,731

FY23 Mid-Year Update T-104

 CASH DISBURSEMENTS BY FUNCTION
GENERAL FUND (excludes transfers)
(thousands of dollars)

FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027

Actuals Projected Projected Projected Projected Projected
Personal Service 4,809 6,773 6,674 6,674 6,674 6,674
Non-Personal Service 749 1,057 1,057 1,057 1,057 1,057
Gaming Commission, New York State 4,182 20,130 13,551 13,551 11,551 7,451
Local Assistance 0 14,500 8,200 8,200 6,200 2,100
State Operations 4,182 5,630 5,351 5,351 5,351 5,351
Personal Service 3,098 2,554 2,478 2,478 2,478 2,478
Non-Personal Service 1,084 3,076 2,873 2,873 2,873 2,873
General Services, Office of 86,781 86,415 88,240 85,147 86,968 88,830
State Operations 86,781 86,415 88,240 85,147 86,968 88,830
Personal Service 36,739 41,242 42,790 43,619 44,464 45,326
Non-Personal Service 50,042 45,173 45,450 41,528 42,504 43,504
Information Technology Services, Office of 556,611 608,251 639,603 640,635 655,146 670,030
State Operations 556,611 608,251 639,603 640,635 655,146 670,030
Personal Service 276,530 325,415 334,310 335,342 342,406 349,620
Non-Personal Service 280,081 282,836 305,293 305,293 312,740 320,410
Inspector General, Office of the 5,188 8,369 8,338 8,491 8,649 8,810
State Operations 5,188 8,369 8,338 8,491 8,649 8,810
Personal Service 4,138 6,971 6,908 7,027 7,149 7,273
Non-Personal Service 1,050 1,398 1,430 1,464 1,500 1,537
Labor Management Committees 25,021 39,046 40,034 40,971 41,790 42,626
State Operations 23,341 33,946 34,832 35,665 36,378 37,106
Personal Service 6,830 5,600 5,709 5,823 5,939 6,058
Non-Personal Service 16,511 28,346 29,123 29,842 30,439 31,048
General State Charges 1,680 5,100 5,202 5,306 5,412 5,520
Prevention of Domestic Violence, Office for 3,938 8,274 8,059 8,059 8,101 8,101
Local Assistance 2,880 6,112 5,912 5,912 5,912 5,912
State Operations 1,058 2,162 2,147 2,147 2,189 2,189
Personal Service 980 1,970 1,955 1,955 1,993 1,993
Non-Personal Service 78 192 192 192 196 196
Public Employment Relations Board 3,719 3,823 3,821 3,889 3,961 4,033
State Operations 3,719 3,823 3,821 3,889 3,961 4,033
Personal Service 3,576 3,619 3,612 3,676 3,743 3,810
Non-Personal Service 143 204 209 213 218 223
State, Department of 29,364 41,840 26,618 26,618 26,618 26,618
Local Assistance 21,389 32,492 17,528 17,528 17,528 17,528
State Operations 7,975 9,348 9,090 9,090 9,090 9,090
Personal Service 7,617 9,112 8,854 8,854 8,854 8,854
Non-Personal Service 358 236 236 236 236 236
Tax Appeals, Division of 2,899 3,058 3,040 3,040 3,040 3,040
State Operations 2,899 3,058 3,040 3,040 3,040 3,040
Personal Service 2,726 2,877 2,866 2,866 2,866 2,866
Non-Personal Service 173 181 174 174 174 174
Taxation and Finance, Department of 262,488 265,695 259,644 259,645 260,734 260,734
Local Assistance 780 926 926 926 926 926
State Operations 261,708 264,769 258,718 258,719 259,808 259,808
Personal Service 242,584 219,723 218,372 218,372 218,372 218,372
Non-Personal Service 19,124 45,046 40,346 40,347 41,436 41,436
Veterans' Services, Division of 15,282 16,825 16,239 16,351 16,410 16,468
Local Assistance 9,262 10,038 9,383 9,383 9,383 9,383
State Operations 6,020 6,782 6,851 6,963 7,022 7,080
Personal Service 5,799 6,568 6,613 6,701 6,755 6,809
Non-Personal Service 221 214 238 262 267 271
General State Charges 0 5 5 5 5 5
Welfare Inspector General, Office of 508 796 794 808 822 836
State Operations 508 796 794 808 822 836
Personal Service 504 687 685 699 713 727
Non-Personal Service 4 109 109 109 109 109
Workers' Compensation Board 0 1 0 0 0 0
State Operations 0 1 0 0 0 0
Personal Service 0 1 0 0 0 0

Functional Total 1,063,793 1,200,228 1,199,139 1,199,250 1,216,742 1,231,453

ELECTED OFFICIALS
Audit and Control, Department of 175,496 176,860 178,659 181,481 184,375 187,329
Local Assistance 32,025 32,025 32,025 32,025 32,025 32,025
State Operations 143,471 144,835 146,634 149,456 152,350 155,304
Personal Service 122,688 116,896 118,066 120,202 122,382 124,605
Non-Personal Service 20,783 27,939 28,568 29,254 29,968 30,699
Executive Chamber 15,477 18,139 17,854 17,854 17,854 17,854
State Operations 15,477 18,139 17,854 17,854 17,854 17,854
Personal Service 12,493 14,816 14,531 14,531 14,531 14,531
Non-Personal Service 2,984 3,323 3,323 3,323 3,323 3,323
Judiciary 2,872,521 2,949,834 2,988,551 2,988,659 2,999,259 3,006,659
Local Assistance 74,454 162,600 162,600 162,600 162,600 162,600
State Operations 1,835,423 1,993,021 1,993,000 1,993,000 1,993,000 1,993,000

FY23 Mid-Year Update T-105

 CASH DISBURSEMENTS BY FUNCTION
GENERAL FUND (excludes transfers)
(thousands of dollars)

FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027

Actuals Projected Projected Projected Projected Projected
Personal Service 1,606,144 1,703,821 1,703,800 1,703,800 1,703,800 1,703,800
Non-Personal Service 229,279 289,200 289,200 289,200 289,200 289,200
General State Charges 962,644 794,213 832,951 833,059 843,659 851,059
Law, Department of 122,045 132,825 133,074 135,419 137,817 140,264
State Operations 122,045 132,825 133,074 135,419 137,817 140,264
Personal Service 109,126 119,525 119,509 121,565 123,662 125,801
Non-Personal Service 12,919 13,300 13,565 13,854 14,155 14,463
Legislature 229,084 259,656 259,651 259,651 259,651 259,651
State Operations 229,084 259,656 259,651 259,651 259,651 259,651
Personal Service 176,544 203,439 203,434 203,434 203,434 203,434
Non-Personal Service 52,540 56,217 56,217 56,217 56,217 56,217
Lieutenant Governor, Office of the 510 753 746 746 746 746
State Operations 510 753 746 746 746 746
Personal Service 423 686 679 679 679 679
Non-Personal Service 87 67 67 67 67 67

Functional Total 3,415,133 3,538,067 3,578,535 3,583,810 3,599,702 3,612,503

LOCAL GOVERNMENT ASSISTANCE

Aid and Incentives for Municipalities 695,287 739,773 763,352 763,352 763,352 763,352
Local Assistance 695,286 739,773 763,352 763,352 763,352 763,352
State Operations 1 0 0 0 0 0
Non-Personal Service 1 0 0 0 0 0
County-Wide Shared Services Initiative 21,414 31,000 60,000 60,000 60,000 60,000
Local Assistance 21,414 31,000 60,000 60,000 60,000 60,000
Miscellaneous Financial Assistance 17,905 25,465 3,750 3,750 3,750 3,750
Local Assistance 17,905 25,465 3,750 3,750 3,750 3,750
Municipalities with VLT Facilities 28,885 28,885 28,885 28,885 28,885 28,885
Local Assistance 28,885 28,885 28,885 28,885 28,885 28,885
Small Government Assistance 217 218 218 218 218 218
Local Assistance 217 218 218 218 218 218

Functional Total 763,708 825,341 856,205 856,205 856,205 856,205

ALL OTHER CATEGORIES

General State Charges 8,014,508 7,862,606 8,554,366 9,748,786 11,047,270 12,432,668

General State Charges 8,014,508 7,862,606 8,554,366 9,748,786 11,047,270 12,432,668
Miscellaneous (148,334) 2,052,786 4,050,152 4,630,507 4,290,218 3,569,492
Local Assistance (205,445) 1,400,119 2,807,321 3,178,235 2,814,546 2,099,820
State Operations 52,521 652,667 1,242,831 1,452,272 1,475,672 1,469,672
Personal Service 89 784,292 717,456 726,856 750,256 744,256
Non-Personal Service 52,432 (131,625) 525,375 725,416 725,416 725,416
General State Charges 4,590 0 0 0 0 0

Functional Total 7,866,174 9,915,392 12,604,518 14,379,293 15,337,488 16,002,160

TOTAL GENERAL FUND SPENDING 79,105,307 87,023,889 94,741,383 100,965,801 105,619,243 110,004,117

FY23 Mid-Year Update T-106

 CASH DISBURSEMENTS BY FUNCTION
GENERAL FUND (excludes transfers)
(thousands of dollars)

FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027

Actuals Projected Projected Projected Projected Projected

ECONOMIC DEVELOPMENT AND GOVERNMENT OVERSIGHT

Agriculture and Markets, Department of 68,848 84,083 75,842 76,545 76,769 76,995
Alcoholic Beverage Control, Division of 7,318 13,515 12,897 13,164 13,436 13,714
Economic Development, Department of 117,566 74,782 68,226 63,146 63,146 63,146
Empire State Development Corporation 704,377 381,795 195,600 138,100 133,100 133,100
Financial Services, Department of 0 251 0 0 0 0
Olympic Regional Development Authority 12,453 62,904 12,904 12,904 12,904 12,904
Public Service Department 0 250,000 0 0 0 0
Functional Total 910,562 867,330 365,469 303,859 299,355 299,859

PARKS AND THE ENVIRONMENT

Adirondack Park Agency 4,456 5,698 5,516 5,613 5,711 5,812
Environmental Conservation, Department of 140,201 134,241 134,005 133,442 135,916 140,916
Parks, Recreation and Historic Preservation, Office of 122,922 131,348 126,280 128,578 130,921 133,312
Functional Total 267,579 271,287 265,801 267,633 272,548 280,040

TRANSPORTATION
Motor Vehicles, Department of 10,472 15,137 14,998 14,998 14,998 14,998
Transportation, Department of 424,887 498,012 481,609 481,648 491,158 500,942
Functional Total 435,359 513,149 496,607 496,646 506,156 515,940

HEALTH
Aging, Office for the 139,112 177,857 170,838 176,356 181,958 187,697
Health, Department of 18,460,148 20,431,792 22,181,841 24,554,099 26,552,107 28,333,947
Medical Assistance 15,608,050 18,487,874 20,626,056 23,018,844 24,781,135 26,562,430
Essential Plan 63,350 75,124 90,791 91,478 100,324 102,078
Medicaid Administration 797,969 738,985 731,803 728,696 729,694 728,485
Public Health 1,990,779 1,129,809 733,191 715,081 940,954 940,954
Medicaid Inspector General, Office of the 18,971 19,128 19,155 19,222 19,293 19,293
Functional Total 18,618,231 20,628,777 22,371,834 24,749,677 26,753,358 28,540,937

SOCIAL WELFARE
Children and Family Services, Office of 1,976,841 2,048,386 2,143,592 2,901,486 2,907,264 2,910,108
OCFS 1,924,901 1,974,149 2,069,355 2,827,249 2,833,027 2,835,871
OCFS - Other 51,940 74,237 74,237 74,237 74,237 74,237
Housing and Community Renewal, Division of (15,877) 135,651 49,141 49,832 49,834 49,834
Human Rights, Division of 12,567 12,931 12,835 12,844 12,853 12,853
Labor, Department of 2,126,389 124,860 5,322 5,322 5,323 5,323
National and Community Service 548 783 784 787 790 793
Temporary and Disability Assistance, Office of 1,478,511 2,745,752 1,868,209 1,944,594 1,933,883 1,981,835
Welfare Assistance 1,148,717 1,270,591 1,267,637 1,296,098 1,242,480 1,242,565
All Other 329,794 1,475,161 600,572 648,496 691,403 739,270
Functional Total 5,578,979 5,068,363 4,079,883 4,914,865 4,909,947 4,960,746

MENTAL HYGIENE
Addiction Services and Supports, Office of 449,463 608,946 554,544 552,086 565,630 580,419
OASAS 376,608 491,282 458,433 471,014 483,844 497,906
OASAS - Other 72,855 117,664 96,111 81,072 81,786 82,513
Justice Center 30,934 38,790 38,858 39,420 40,016 40,708
Mental Health, Office of 2,983,468 3,661,470 3,660,394 3,735,007 3,815,050 3,893,172
OMH 1,596,403 2,004,655 2,083,077 2,161,383 2,212,132 2,260,188
OMH - Other 1,387,065 1,656,815 1,577,317 1,573,624 1,602,918 1,632,984
People with Developmental Disabilities, Office for 4,188,078 4,401,733 5,674,544 4,534,948 4,531,492 4,687,944
OPWDD 413,868 433,068 441,050 460,450 470,750 481,250
OPWDD - Other 3,774,210 3,968,665 5,233,494 4,074,498 4,060,742 4,206,694
Functional Total 7,651,943 8,710,939 9,928,340 8,861,461 8,952,188 9,202,243

PUBLIC PROTECTION/CRIMINAL JUSTICE

Correction, Commission of 2,792 3,028 3,095 3,178 3,262 3,348
Corrections and Community Supervision, Department of 1,955,508 2,690,505 2,663,337 2,653,546 2,651,594 2,652,477
DOCCS 1,927,040 2,682,105 2,654,937 2,645,146 2,643,194 2,644,077
DOCCS - Other 28,468 8,400 8,400 8,400 8,400 8,400
Criminal Justice Services, Division of 186,794 326,439 294,295 295,688 296,453 297,202
Homeland Security and Emergency Services, Division of 4,002 25,758 22,995 23,366 23,832 24,200
Indigent Legal Services, Office of 0 750 0 0 0 0
Judicial Conduct, Commission on 6,148 7,293 7,189 7,189 7,189 7,189
Judicial Nomination, Commission on 0 30 30 30 30 30
Judicial Screening Committees, New York State 1 38 38 38 38 38
Military and Naval Affairs, Division of 18,993 80,747 81,101 81,628 82,166 82,716
Prosecutorial Conduct, Commission on 0 1,750 1,750 1,750 1,750 1,750
State Police, Division of 492,757 778,604 784,434 799,909 815,697 831,806
Statewide Financial System 30,126 31,972 31,970 31,997 32,734 33,492
Victim Services, Office of 5 3,532 2,530 2,530 2,530 2,530
Functional Total 2,697,126 3,950,446 3,892,764 3,900,849 3,917,275 3,936,778

HIGHER EDUCATION
City University of New York 1,659,532 1,853,276 1,903,197 1,931,893 1,968,981 1,978,206
Higher Education Services Corporation, New York State 612,967 752,701 879,275 980,146 1,008,146 1,013,860
State University of New York 456,232 459,190 449,596 449,596 449,596 449,596
Functional Total 2,728,731 3,065,167 3,232,068 3,361,635 3,426,723 3,441,662

EDUCATION
Arts, Council on the 94,544 87,401 65,673 45,759 45,848 45,848

FY23 Mid-Year Update T-107

 CASH DISBURSEMENTS BY FUNCTION
GENERAL FUND (excludes transfers)
(thousands of dollars)

FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027

Actuals Projected Projected Projected Projected Projected
Education, Department of 27,013,445 28,382,002 31,804,547 34,044,859 35,525,708 37,077,743
School Aid 24,694,142 25,650,920 28,971,461 31,046,373 32,404,402 33,831,218
School Aid – Other 88,525 140,000 140,000 140,000 140,000 140,000
Special Education Categorical Programs 1,226,681 1,425,593 1,537,425 1,631,937 1,708,500 1,785,364
All Other 1,004,097 1,165,489 1,155,661 1,226,549 1,272,806 1,321,161
Functional Total 27,107,989 28,469,403 31,870,220 34,090,618 35,571,556 37,123,591

GENERAL GOVERNMENT
Budget, Division of the 26,509 32,241 31,142 31,142 31,142 31,142
Civil Service, Department of 16,251 20,316 20,324 20,682 21,047 21,420
Deferred Compensation Board (7) 59 59 61 63 63
Elections, State Board of 13,384 27,950 22,652 22,998 23,353 23,716
Employee Relations, Office of 6,117 9,309 9,250 9,431 9,616 9,804
Ethics and Lobbying, Independent Commission on 5,558 7,830 7,731 7,731 7,731 7,731
Gaming Commission, New York State 4,182 20,130 13,551 13,551 11,551 7,451
General Services, Office of 86,781 86,415 88,240 85,147 86,968 88,830
Information Technology Services, Office of 556,611 608,251 639,603 640,635 655,146 670,030
Inspector General, Office of the 5,188 8,369 8,338 8,491 8,649 8,810
Labor Management Committees 25,021 39,046 40,034 40,971 41,790 42,626
Prevention of Domestic Violence, Office for 3,938 8,274 8,059 8,059 8,101 8,101
Public Employment Relations Board 3,719 3,823 3,821 3,889 3,961 4,033
State, Department of 29,364 41,840 26,618 26,618 26,618 26,618
Tax Appeals, Division of 2,899 3,058 3,040 3,040 3,040 3,040
Taxation and Finance, Department of 262,488 265,695 259,644 259,645 260,734 260,734
Veterans' Services, Division of 15,282 16,825 16,239 16,351 16,410 16,468
Welfare Inspector General, Office of 508 796 794 808 822 836
Workers' Compensation Board 0 1 0 0 0 0
Functional Total 1,063,793 1,200,228 1,199,139 1,199,250 1,216,742 1,231,453

ELECTED OFFICIALS
Audit and Control, Department of 175,496 176,860 178,659 181,481 184,375 187,329
Executive Chamber 15,477 18,139 17,854 17,854 17,854 17,854
Judiciary 2,872,521 2,949,834 2,988,551 2,988,659 2,999,259 3,006,659
Law, Department of 122,045 132,825 133,074 135,419 137,817 140,264
Legislature 229,084 259,656 259,651 259,651 259,651 259,651
Lieutenant Governor, Office of the 510 753 746 746 746 746
Functional Total 3,415,133 3,538,067 3,578,535 3,583,810 3,599,702 3,612,503

LOCAL GOVERNMENT ASSISTANCE

Aid and Incentives for Municipalities 695,287 739,773 763,352 763,352 763,352 763,352
County-Wide Shared Services Initiative 21,414 31,000 60,000 60,000 60,000 60,000
Miscellaneous Financial Assistance 17,905 25,465 3,750 3,750 3,750 3,750
Municipalities with VLT Facilities 28,885 28,885 28,885 28,885 28,885 28,885
Small Government Assistance 217 218 218 218 218 218
Functional Total 763,708 825,341 856,205 856,205 856,205 856,205

ALL OTHER CATEGORIES

General State Charges 8,014,508 7,862,606 8,554,366 9,748,786 11,047,270 12,432,668
Miscellaneous (148,334) 2,052,786 4,050,152 4,630,507 4,290,218 3,569,492
Functional Total 7,866,174 9,915,392 12,604,518 14,379,293 15,337,488 16,002,160

TOTAL GENERAL FUND SPENDING 79,105,307 87,023,889 94,741,383 100,965,801 105,619,243 110,004,117

FY23 Mid-Year Update T-108

 CASH DISBURSEMENTS BY FUNCTION
GENERAL FUND
LOCAL ASSISTANCE
(thousands of dollars)

FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027

Actuals Projected Projected Projected Projected Projected

ECONOMIC DEVELOPMENT AND GOVERNMENT OVERSIGHT

Agriculture and Markets, Department of 32,359 45,077 35,276 35,276 35,276 35,276
Economic Development, Department of 45,278 50,458 46,044 46,044 46,044 46,044
Empire State Development Corporation 704,377 381,795 195,600 138,100 133,100 133,100
Financial Services, Department of 0 250 0 0 0 0
Olympic Regional Development Authority 0 50,000 0 0 0 0
Public Service Department 0 250,000 0 0 0 0
Functional Total 782,014 777,580 276,920 219,420 214,420 214,420

PARKS AND THE ENVIRONMENT

Environmental Conservation, Department of 6,063 2,638 1,978 1,978 1,978 1,978
Parks, Recreation and Historic Preservation, Office of 678 3,475 100 100 100 100
Functional Total 6,741 6,113 2,078 2,078 2,078 2,078

TRANSPORTATION
Motor Vehicles, Department of 0 (375) (375) (375) (375) (375)
Transportation, Department of 122,990 150,843 149,343 149,343 149,343 149,343
Functional Total 122,990 150,468 148,968 148,968 148,968 148,968

HEALTH
Aging, Office for the 137,086 172,256 166,506 172,022 177,622 183,361
Health, Department of 16,790,546 19,782,958 21,835,816 24,209,674 25,971,965 27,753,260
Medical Assistance 15,608,050 18,487,874 20,626,056 23,018,844 24,781,135 26,562,430
Medicaid Administration 545,207 438,613 425,431 425,431 425,431 425,431
Public Health 637,289 856,471 784,329 765,399 765,399 765,399
Functional Total 16,927,632 19,955,214 22,002,322 24,381,696 26,149,587 27,936,621

SOCIAL WELFARE
Children and Family Services, Office of 1,792,383 1,740,983 1,838,135 2,590,135 2,591,135 2,591,135
OCFS 1,740,443 1,666,746 1,763,898 2,515,898 2,516,898 2,516,898
OCFS - Other 51,940 74,237 74,237 74,237 74,237 74,237
Housing and Community Renewal, Division of (20,427) 131,355 44,387 45,076 45,076 45,076
Labor, Department of 2,085,958 114,773 5,000 5,000 5,000 5,000
National and Community Service 267 432 432 432 432 432
Temporary and Disability Assistance, Office of 1,346,367 2,626,387 1,749,233 1,825,476 1,814,676 1,862,561
Welfare Assistance 1,148,717 1,270,591 1,267,637 1,296,098 1,242,480 1,242,565
All Other 197,650 1,355,796 481,596 529,378 572,196 619,996
Functional Total 5,204,548 4,613,930 3,637,187 4,466,119 4,456,319 4,504,204

MENTAL HYGIENE
Addiction Services and Supports, Office of 368,727 508,386 454,732 453,626 468,997 482,578
OASAS 347,402 444,261 411,907 426,501 441,872 455,453
OASAS - Other 21,325 64,125 42,825 27,125 27,125 27,125
Justice Center 230 649 649 649 649 649
Mental Health, Office of 1,474,947 2,026,112 2,069,638 2,116,988 2,168,788 2,218,188
OMH 1,161,042 1,565,755 1,657,524 1,728,197 1,771,977 1,812,956
OMH - Other 313,905 460,357 412,114 388,791 396,811 405,232
People with Developmental Disabilities, Office for 2,812,690 2,799,846 4,177,675 3,021,096 3,000,337 3,139,237
OPWDD 401,090 433,068 441,050 460,450 470,750 481,250
OPWDD - Other 2,411,600 2,366,778 3,736,625 2,560,646 2,529,587 2,657,987
Functional Total 4,656,594 5,334,993 6,702,694 5,592,359 5,638,771 5,840,652

PUBLIC PROTECTION/CRIMINAL JUSTICE

Corrections and Community Supervision, Department of 48,496 17,356 17,356 17,356 17,356 17,356
DOCCS 20,028 8,956 8,956 8,956 8,956 8,956
DOCCS - Other 28,468 8,400 8,400 8,400 8,400 8,400
Criminal Justice Services, Division of 150,664 289,272 256,694 256,694 256,694 256,694
Homeland Security and Emergency Services, Division of 3,932 17,336 14,464 14,464 14,553 14,555
Indigent Legal Services, Office of 0 750 0 0 0 0
Military and Naval Affairs, Division of 1,394 908 930 953 977 1,001
Victim Services, Office of 5 1,000 0 0 0 0
Functional Total 204,491 326,622 289,444 289,467 289,580 289,606

HIGHER EDUCATION
City University of New York 1,659,532 1,853,276 1,903,197 1,931,893 1,968,981 1,978,206
Higher Education Services Corporation, New York State 612,525 752,189 878,775 971,296 990,946 996,251
State University of New York 452,466 458,224 448,640 448,640 448,640 448,640
Functional Total 2,724,523 3,063,689 3,230,612 3,351,829 3,408,567 3,423,097

EDUCATION
Arts, Council on the 90,396 82,585 60,835 40,835 40,835 40,835
Education, Department of 26,961,843 28,313,853 31,735,346 33,974,175 35,453,501 37,005,536
School Aid 24,694,142 25,650,920 28,971,461 31,046,373 32,404,402 33,831,218
School Aid – Other 88,525 140,000 140,000 140,000 140,000 140,000
Special Education Categorical Programs 1,226,681 1,425,593 1,537,425 1,631,937 1,708,500 1,785,364
All Other 952,495 1,097,340 1,086,460 1,155,865 1,200,599 1,248,954
Functional Total 27,052,239 28,396,438 31,796,181 34,015,010 35,494,336 37,046,371

GENERAL GOVERNMENT
Civil Service, Department of 15 300 300 300 300 300
Elections, State Board of 3,292 4,000 4,000 4,000 4,000 4,000
Gaming Commission, New York State 0 14,500 8,200 8,200 6,200 2,100

FY23 Mid-Year Update T-109

 CASH DISBURSEMENTS BY FUNCTION
GENERAL FUND
LOCAL ASSISTANCE
(thousands of dollars)

FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027

Actuals Projected Projected Projected Projected Projected
Prevention of Domestic Violence, Office for 2,880 6,112 5,912 5,912 5,912 5,912
State, Department of 21,389 32,492 17,528 17,528 17,528 17,528
Taxation and Finance, Department of 780 926 926 926 926 926
Veterans' Services, Division of 9,262 10,038 9,383 9,383 9,383 9,383
Functional Total 37,618 68,368 46,249 46,249 44,249 40,149

ELECTED OFFICIALS
Audit and Control, Department of 32,025 32,025 32,025 32,025 32,025 32,025
Judiciary 74,454 162,600 162,600 162,600 162,600 162,600
Functional Total 106,479 194,625 194,625 194,625 194,625 194,625

LOCAL GOVERNMENT ASSISTANCE

Aid and Incentives for Municipalities 695,286 739,773 763,352 763,352 763,352 763,352
County-Wide Shared Services Initiative 21,414 31,000 60,000 60,000 60,000 60,000
Miscellaneous Financial Assistance 17,905 25,465 3,750 3,750 3,750 3,750
Municipalities with VLT Facilities 28,885 28,885 28,885 28,885 28,885 28,885
Small Government Assistance 217 218 218 218 218 218
Functional Total 763,707 825,341 856,205 856,205 856,205 856,205

ALL OTHER CATEGORIES

Miscellaneous (205,445) 1,400,119 2,807,321 3,178,235 2,814,546 2,099,820
Functional Total (205,445) 1,400,119 2,807,321 3,178,235 2,814,546 2,099,820

TOTAL LOCAL ASSISTANCE SPENDING 58,384,131 65,113,500 71,990,806 76,742,260 79,712,251 82,596,816

FY23 Mid-Year Update T-110

 CASH DISBURSEMENTS BY FUNCTION
GENERAL FUND
STATE OPERATIONS
(thousands of dollars)

FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027

Actuals Projected Projected Projected Projected Projected

ECONOMIC DEVELOPMENT AND GOVERNMENT OVERSIGHT

Agriculture and Markets, Department of 36,489 39,006 40,566 41,269 41,493 41,719
Alcoholic Beverage Control, Division of 7,318 13,515 12,897 13,164 13,436 13,714
Economic Development, Department of 72,288 24,324 22,182 17,102 17,102 17,102
Financial Services, Department of 0 1 0 0 0 0
Olympic Regional Development Authority 12,453 11,404 11,404 11,404 11,404 11,404
Functional Total 128,548 88,250 87,049 82,939 83,435 83,939

PARKS AND THE ENVIRONMENT

Adirondack Park Agency 4,456 5,698 5,516 5,613 5,711 5,812
Environmental Conservation, Department of 134,138 131,603 132,027 131,464 133,938 138,938
Parks, Recreation and Historic Preservation, Office of 122,244 127,873 126,180 128,478 130,821 133,212
Functional Total 260,838 265,174 263,723 265,555 270,470 277,962

TRANSPORTATION
Motor Vehicles, Department of 10,472 15,512 15,373 15,373 15,373 15,373
Transportation, Department of 301,897 347,169 332,266 332,305 341,815 351,599
Functional Total 312,369 362,681 347,639 347,678 357,188 366,972

HEALTH
Aging, Office for the 2,026 5,601 4,332 4,334 4,336 4,336
Health, Department of 1,669,602 646,764 343,955 342,355 578,072 578,617
Essential Plan 63,350 75,124 90,791 91,478 100,324 102,078
Medicaid Administration 252,762 300,372 306,372 303,265 304,263 303,054
Public Health 1,353,490 271,268 (53,208) (52,388) 173,485 173,485
Medicaid Inspector General, Office of the 18,971 19,128 19,155 19,222 19,293 19,293
Functional Total 1,690,599 671,493 367,442 365,911 601,701 602,246

SOCIAL WELFARE
Children and Family Services, Office of 184,458 307,403 305,457 311,351 316,129 318,973
OCFS 184,458 307,403 305,457 311,351 316,129 318,973
Housing and Community Renewal, Division of 4,550 4,296 4,754 4,756 4,758 4,758
Human Rights, Division of 12,567 12,931 12,835 12,844 12,853 12,853
Labor, Department of 40,431 10,087 322 322 323 323
National and Community Service 281 351 352 355 358 361
Temporary and Disability Assistance, Office of 132,144 119,365 118,976 119,118 119,207 119,274
All Other 132,144 119,365 118,976 119,118 119,207 119,274
Functional Total 374,431 454,433 442,696 448,746 453,628 456,542

MENTAL HYGIENE
Addiction Services and Supports, Office of 80,736 100,560 99,812 98,460 96,633 97,841
OASAS 29,206 47,021 46,526 44,513 41,972 42,453
OASAS - Other 51,530 53,539 53,286 53,947 54,661 55,388
Justice Center 30,704 38,141 38,209 38,771 39,367 40,059
Mental Health, Office of 1,508,521 1,635,358 1,590,756 1,618,019 1,646,262 1,674,984
OMH 435,361 438,900 425,553 433,186 440,155 447,232
OMH - Other 1,073,160 1,196,458 1,165,203 1,184,833 1,206,107 1,227,752
People with Developmental Disabilities, Office for 1,375,388 1,601,887 1,496,869 1,513,852 1,531,155 1,548,707
OPWDD 12,778 0 0 0 0 0
OPWDD - Other 1,362,610 1,601,887 1,496,869 1,513,852 1,531,155 1,548,707
Functional Total 2,995,349 3,375,946 3,225,646 3,269,102 3,313,417 3,361,591

PUBLIC PROTECTION/CRIMINAL JUSTICE

Correction, Commission of 2,792 3,028 3,095 3,178 3,262 3,348
Corrections and Community Supervision, Department of 1,907,012 2,672,649 2,645,481 2,635,690 2,633,738 2,634,621
DOCCS 1,907,012 2,672,649 2,645,481 2,635,690 2,633,738 2,634,621
Criminal Justice Services, Division of 36,130 37,167 37,601 38,994 39,759 40,508
Homeland Security and Emergency Services, Division of 70 8,422 8,531 8,902 9,279 9,645
Judicial Conduct, Commission on 6,148 7,293 7,189 7,189 7,189 7,189
Judicial Nomination, Commission on 0 30 30 30 30 30
Judicial Screening Committees, New York State 1 38 38 38 38 38
Military and Naval Affairs, Division of 17,599 79,839 80,171 80,675 81,189 81,715
Prosecutorial Conduct, Commission on 0 1,750 1,750 1,750 1,750 1,750
State Police, Division of 492,757 778,604 784,434 799,909 815,697 831,806
Statewide Financial System 30,126 31,972 31,970 31,997 32,734 33,492
Victim Services, Office of 0 2,532 2,530 2,530 2,530 2,530
Functional Total 2,492,635 3,623,324 3,602,820 3,610,882 3,627,195 3,646,672

HIGHER EDUCATION
Higher Education Services Corporation, New York State 442 512 500 8,850 17,200 17,609
State University of New York 3,766 921 911 911 911 911
Functional Total 4,208 1,433 1,411 9,761 18,111 18,520

EDUCATION
Arts, Council on the 4,148 4,816 4,838 4,924 5,013 5,013
Education, Department of 51,602 68,149 69,201 70,684 72,207 72,207
All Other 51,602 68,149 69,201 70,684 72,207 72,207
Functional Total 55,750 72,965 74,039 75,608 77,220 77,220

GENERAL GOVERNMENT
Budget, Division of the 26,509 31,941 30,842 30,842 30,842 30,842
Civil Service, Department of 16,236 20,016 20,024 20,382 20,747 21,120
Deferred Compensation Board (7) 59 59 61 63 63

FY23 Mid-Year Update T-111

 CASH DISBURSEMENTS BY FUNCTION
GENERAL FUND
STATE OPERATIONS
(thousands of dollars)

FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027

Actuals Projected Projected Projected Projected Projected
Elections, State Board of 10,092 23,950 18,652 18,998 19,353 19,716
Employee Relations, Office of 6,117 9,309 9,250 9,431 9,616 9,804
Ethics and Lobbying, Independent Commission on 5,558 7,830 7,731 7,731 7,731 7,731
Gaming Commission, New York State 4,182 5,630 5,351 5,351 5,351 5,351
General Services, Office of 86,781 86,415 88,240 85,147 86,968 88,830
Information Technology Services, Office of 556,611 608,251 639,603 640,635 655,146 670,030
Inspector General, Office of the 5,188 8,369 8,338 8,491 8,649 8,810
Labor Management Committees 23,341 33,946 34,832 35,665 36,378 37,106
Prevention of Domestic Violence, Office for 1,058 2,162 2,147 2,147 2,189 2,189
Public Employment Relations Board 3,719 3,823 3,821 3,889 3,961 4,033
State, Department of 7,975 9,348 9,090 9,090 9,090 9,090
Tax Appeals, Division of 2,899 3,058 3,040 3,040 3,040 3,040
Taxation and Finance, Department of 261,708 264,769 258,718 258,719 259,808 259,808
Veterans' Services, Division of 6,020 6,782 6,851 6,963 7,022 7,080
Welfare Inspector General, Office of 508 796 794 808 822 836
Workers' Compensation Board 0 1 0 0 0 0
Functional Total 1,024,495 1,126,455 1,147,383 1,147,390 1,166,776 1,185,479

ELECTED OFFICIALS
Audit and Control, Department of 143,471 144,835 146,634 149,456 152,350 155,304
Executive Chamber 15,477 18,139 17,854 17,854 17,854 17,854
Judiciary 1,835,423 1,993,021 1,993,000 1,993,000 1,993,000 1,993,000
Law, Department of 122,045 132,825 133,074 135,419 137,817 140,264
Legislature 229,084 259,656 259,651 259,651 259,651 259,651
Lieutenant Governor, Office of the 510 753 746 746 746 746
Functional Total 2,346,010 2,549,229 2,550,959 2,556,126 2,561,418 2,566,819

LOCAL GOVERNMENT ASSISTANCE

Aid and Incentives for Municipalities 1 0 0 0 0 0
Functional Total 1 0 0 0 0 0

ALL OTHER CATEGORIES

Miscellaneous 52,521 652,667 1,242,831 1,452,272 1,475,672 1,469,672
Functional Total 52,521 652,667 1,242,831 1,452,272 1,475,672 1,469,672

TOTAL STATE OPERATIONS SPENDING 11,737,754 13,244,050 13,353,638 13,631,970 14,006,231 14,113,634

FY23 Mid-Year Update T-112

 CASH DISBURSEMENTS BY FUNCTION
GENERAL FUND
PERSONAL SERVICE
(thousands of dollars)

FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027

Actuals Projected Projected Projected Projected Projected

ECONOMIC DEVELOPMENT AND GOVERNMENT OVERSIGHT

Agriculture and Markets, Department of 31,626 34,708 36,478 37,117 37,275 37,435
Alcoholic Beverage Control, Division of 6,242 10,941 11,028 11,249 11,474 11,703
Economic Development, Department of 11,934 15,288 15,226 14,666 14,666 14,666
Financial Services, Department of 0 1 0 0 0 0
Olympic Regional Development Authority 7,125 5,338 5,338 5,338 5,338 5,338
Functional Total 56,927 66,276 68,070 68,370 68,753 69,142

PARKS AND THE ENVIRONMENT

Adirondack Park Agency 4,145 4,772 4,835 4,925 5,016 5,110
Environmental Conservation, Department of 124,921 111,705 107,014 109,242 111,513 116,513
Parks, Recreation and Historic Preservation, Office of 116,361 121,999 120,247 122,486 124,769 127,099
Functional Total 245,427 238,476 232,096 236,653 241,298 248,722

TRANSPORTATION
Motor Vehicles, Department of 9,115 10,931 10,792 10,792 10,792 10,792
Transportation, Department of 142,505 173,907 159,004 159,043 163,794 168,688
Functional Total 151,620 184,838 169,796 169,835 174,586 179,480

HEALTH
Aging, Office for the 1,920 5,467 4,196 4,196 4,196 4,196
Health, Department of 154,205 177,941 196,508 196,491 196,664 196,881
Essential Plan 3,482 4,505 5,324 5,452 5,702 5,852
Medicaid Administration 44,723 53,116 58,763 58,618 58,541 58,608
Public Health 106,000 120,320 132,421 132,421 132,421 132,421
Medicaid Inspector General, Office of the 16,896 16,708 16,673 16,673 16,673 16,673
Functional Total 173,021 200,116 217,377 217,360 217,533 217,750

SOCIAL WELFARE
Children and Family Services, Office of 117,793 233,981 229,966 233,657 236,850 240,073
OCFS 117,793 233,981 229,966 233,657 236,850 240,073
Housing and Community Renewal, Division of 3,048 3,915 4,373 4,375 4,377 4,377
Human Rights, Division of 12,045 11,902 11,806 11,815 11,824 11,824
Labor, Department of 832 1,178 56 56 56 56
National and Community Service 281 342 343 346 349 352
Temporary and Disability Assistance, Office of 63,548 70,105 69,711 69,780 69,850 69,923
All Other 63,548 70,105 69,711 69,780 69,850 69,923
Functional Total 197,547 321,423 316,255 320,029 323,306 326,605

MENTAL HYGIENE
Addiction Services and Supports, Office of 62,771 75,924 74,714 75,329 72,563 73,217
OASAS 22,677 35,987 34,835 35,088 31,956 32,240
OASAS - Other 40,094 39,937 39,879 40,241 40,607 40,977
Justice Center 23,806 30,566 30,407 30,741 31,088 31,524
Mental Health, Office of 1,212,582 1,282,744 1,269,535 1,283,970 1,298,946 1,314,071
OMH 361,137 379,805 376,301 380,342 384,665 389,031
OMH - Other 851,445 902,939 893,234 903,628 914,281 925,040
People with Developmental Disabilities, Office for 1,201,387 1,365,371 1,260,112 1,272,255 1,284,519 1,296,906
OPWDD 570 0 0 0 0 0
OPWDD - Other 1,200,817 1,365,371 1,260,112 1,272,255 1,284,519 1,296,906
Functional Total 2,500,546 2,754,605 2,634,768 2,662,295 2,687,116 2,715,718

PUBLIC PROTECTION/CRIMINAL JUSTICE

Correction, Commission of 2,677 2,801 2,862 2,939 3,017 3,097
Corrections and Community Supervision, Department of 1,505,006 2,182,966 2,174,751 2,175,600 2,176,466 2,177,349
DOCCS 1,505,006 2,182,966 2,174,751 2,175,600 2,176,466 2,177,349
Criminal Justice Services, Division of 30,838 30,073 30,370 30,955 31,562 32,151
Homeland Security and Emergency Services, Division of 70 4,672 4,731 5,051 5,376 5,689
Judicial Conduct, Commission on 4,492 5,536 5,432 5,432 5,432 5,432
Military and Naval Affairs, Division of 12,664 70,272 70,424 70,744 71,070 71,403
Prosecutorial Conduct, Commission on 0 1,350 1,350 1,350 1,350 1,350
State Police, Division of 454,615 716,284 729,261 743,530 758,083 772,928
Statewide Financial System 12,352 12,596 12,594 12,621 12,883 13,151
Victim Services, Office of 0 502 500 500 500 500
Functional Total 2,022,714 3,027,052 3,032,275 3,048,722 3,065,739 3,083,050

HIGHER EDUCATION
Higher Education Services Corporation, New York State 442 512 500 5,100 9,700 9,884
State University of New York 1,600 179 169 169 169 169
Functional Total 2,042 691 669 5,269 9,869 10,053

EDUCATION
Arts, Council on the 2,678 2,959 2,945 2,995 3,046 3,046
Education, Department of 33,374 37,667 38,186 38,927 39,679 39,679
All Other 33,374 37,667 38,186 38,927 39,679 39,679
Functional Total 36,052 40,626 41,131 41,922 42,725 42,725

GENERAL GOVERNMENT
Budget, Division of the 25,460 30,604 30,042 30,042 30,042 30,042
Civil Service, Department of 16,236 18,616 18,564 18,886 19,214 19,549
Deferred Compensation Board 39 33 33 34 35 35
Elections, State Board of 6,676 12,369 12,425 12,607 12,792 12,980

FY23 Mid-Year Update T-113

 CASH DISBURSEMENTS BY FUNCTION
GENERAL FUND
PERSONAL SERVICE
(thousands of dollars)

FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027

Actuals Projected Projected Projected Projected Projected
Employee Relations, Office of 5,550 9,098 9,033 9,209 9,388 9,571
Ethics and Lobbying, Independent Commission on 4,809 6,773 6,674 6,674 6,674 6,674
Gaming Commission, New York State 3,098 2,554 2,478 2,478 2,478 2,478
General Services, Office of 36,739 41,242 42,790 43,619 44,464 45,326
Information Technology Services, Office of 276,530 325,415 334,310 335,342 342,406 349,620
Inspector General, Office of the 4,138 6,971 6,908 7,027 7,149 7,273
Labor Management Committees 6,830 5,600 5,709 5,823 5,939 6,058
Prevention of Domestic Violence, Office for 980 1,970 1,955 1,955 1,993 1,993
Public Employment Relations Board 3,576 3,619 3,612 3,676 3,743 3,810
State, Department of 7,617 9,112 8,854 8,854 8,854 8,854
Tax Appeals, Division of 2,726 2,877 2,866 2,866 2,866 2,866
Taxation and Finance, Department of 242,584 219,723 218,372 218,372 218,372 218,372
Veterans' Services, Division of 5,799 6,568 6,613 6,701 6,755 6,809
Welfare Inspector General, Office of 504 687 685 699 713 727
Workers' Compensation Board 0 1 0 0 0 0
Functional Total 649,891 703,832 711,923 714,864 723,877 733,037

ELECTED OFFICIALS
Audit and Control, Department of 122,688 116,896 118,066 120,202 122,382 124,605
Executive Chamber 12,493 14,816 14,531 14,531 14,531 14,531
Judiciary 1,606,144 1,703,821 1,703,800 1,703,800 1,703,800 1,703,800
Law, Department of 109,126 119,525 119,509 121,565 123,662 125,801
Legislature 176,544 203,439 203,434 203,434 203,434 203,434
Lieutenant Governor, Office of the 423 686 679 679 679 679
Functional Total 2,027,418 2,159,183 2,160,019 2,164,211 2,168,488 2,172,850

ALL OTHER CATEGORIES

Miscellaneous 89 784,292 717,456 726,856 750,256 744,256
Functional Total 89 784,292 717,456 726,856 750,256 744,256

TOTAL PERSONAL SERVICE SPENDING 8,063,294 10,481,410 10,301,835 10,376,386 10,473,546 10,543,388

FY23 Mid-Year Update T-114

 CASH DISBURSEMENTS BY FUNCTION
GENERAL FUND
NON-PERSONAL SERVICE
(thousands of dollars)

FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027

Actuals Projected Projected Projected Projected Projected

ECONOMIC DEVELOPMENT AND GOVERNMENT OVERSIGHT

Agriculture and Markets, Department of 4,863 4,298 4,088 4,152 4,218 4,284
Alcoholic Beverage Control, Division of 1,076 2,574 1,869 1,915 1,962 2,011
Economic Development, Department of 60,354 9,036 6,956 2,436 2,436 2,436
Olympic Regional Development Authority 5,328 6,066 6,066 6,066 6,066 6,066
Functional Total 71,621 21,974 18,979 14,569 14,682 14,797

PARKS AND THE ENVIRONMENT

Adirondack Park Agency 311 926 681 688 695 702
Environmental Conservation, Department of 9,217 19,898 25,013 22,222 22,425 22,425
Parks, Recreation and Historic Preservation, Office of 5,883 5,874 5,933 5,992 6,052 6,113
Functional Total 15,411 26,698 31,627 28,902 29,172 29,240

TRANSPORTATION
Motor Vehicles, Department of 1,357 4,581 4,581 4,581 4,581 4,581
Transportation, Department of 159,392 173,262 173,262 173,262 178,021 182,911
Functional Total 160,749 177,843 177,843 177,843 182,602 187,492

HEALTH
Aging, Office for the 106 134 136 138 140 140
Health, Department of 1,515,397 468,823 147,447 145,864 381,408 381,736
Essential Plan 59,868 70,619 85,467 86,026 94,622 96,226
Medicaid Administration 208,039 247,256 247,609 244,647 245,722 244,446
Public Health 1,247,490 150,948 (185,629) (184,809) 41,064 41,064
Medicaid Inspector General, Office of the 2,075 2,420 2,482 2,549 2,620 2,620
Functional Total 1,517,578 471,377 150,065 148,551 384,168 384,496

SOCIAL WELFARE
Children and Family Services, Office of 66,665 73,422 75,491 77,694 79,279 78,900
OCFS 66,665 73,422 75,491 77,694 79,279 78,900
Housing and Community Renewal, Division of 1,502 381 381 381 381 381
Human Rights, Division of 522 1,029 1,029 1,029 1,029 1,029
Labor, Department of 39,599 8,909 266 266 267 267
National and Community Service 0 9 9 9 9 9
Temporary and Disability Assistance, Office of 68,596 49,260 49,265 49,338 49,357 49,351
All Other 68,596 49,260 49,265 49,338 49,357 49,351
Functional Total 176,884 133,010 126,441 128,717 130,322 129,937

MENTAL HYGIENE
Addiction Services and Supports, Office of 17,965 24,636 25,098 23,131 24,070 24,624
OASAS 6,529 11,034 11,691 9,425 10,016 10,213
OASAS - Other 11,436 13,602 13,407 13,706 14,054 14,411
Justice Center 6,898 7,575 7,802 8,030 8,279 8,535
Mental Health, Office of 295,939 352,614 321,221 334,049 347,316 360,913
OMH 74,224 59,095 49,252 52,844 55,490 58,201
OMH - Other 221,715 293,519 271,969 281,205 291,826 302,712
People with Developmental Disabilities, Office for 174,001 236,516 236,757 241,597 246,636 251,801
OPWDD 12,208 0 0 0 0 0
OPWDD - Other 161,793 236,516 236,757 241,597 246,636 251,801
Functional Total 494,803 621,341 590,878 606,807 626,301 645,873

PUBLIC PROTECTION/CRIMINAL JUSTICE

Correction, Commission of 115 227 233 239 245 251
Corrections and Community Supervision, Department of 402,006 489,683 470,730 460,090 457,272 457,272
DOCCS 402,006 489,683 470,730 460,090 457,272 457,272
Criminal Justice Services, Division of 5,292 7,094 7,231 8,039 8,197 8,357
Homeland Security and Emergency Services, Division of 0 3,750 3,800 3,851 3,903 3,956
Judicial Conduct, Commission on 1,656 1,757 1,757 1,757 1,757 1,757
Judicial Nomination, Commission on 0 30 30 30 30 30
Judicial Screening Committees, New York State 1 38 38 38 38 38
Military and Naval Affairs, Division of 4,935 9,567 9,747 9,931 10,119 10,312
Prosecutorial Conduct, Commission on 0 400 400 400 400 400
State Police, Division of 38,142 62,320 55,173 56,379 57,614 58,878
Statewide Financial System 17,774 19,376 19,376 19,376 19,851 20,341
Victim Services, Office of 0 2,030 2,030 2,030 2,030 2,030
Functional Total 469,921 596,272 570,545 562,160 561,456 563,622

HIGHER EDUCATION
Higher Education Services Corporation, New York State 0 0 0 3,750 7,500 7,725
State University of New York 2,166 742 742 742 742 742
Functional Total 2,166 742 742 4,492 8,242 8,467

EDUCATION
Arts, Council on the 1,470 1,857 1,893 1,929 1,967 1,967
Education, Department of 18,228 30,482 31,015 31,757 32,528 32,528
All Other 18,228 30,482 31,015 31,757 32,528 32,528
Functional Total 19,698 32,339 32,908 33,686 34,495 34,495

GENERAL GOVERNMENT
Budget, Division of the 1,049 1,337 800 800 800 800
Civil Service, Department of 0 1,400 1,460 1,496 1,533 1,571
Deferred Compensation Board (46) 26 26 27 28 28

FY23 Mid-Year Update T-115

 CASH DISBURSEMENTS BY FUNCTION
GENERAL FUND
NON-PERSONAL SERVICE
(thousands of dollars)

FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027

Actuals Projected Projected Projected Projected Projected
Elections, State Board of 3,416 11,581 6,227 6,391 6,561 6,736
Employee Relations, Office of 567 211 217 222 228 233
Ethics and Lobbying, Independent Commission on 749 1,057 1,057 1,057 1,057 1,057
Gaming Commission, New York State 1,084 3,076 2,873 2,873 2,873 2,873
General Services, Office of 50,042 45,173 45,450 41,528 42,504 43,504
Information Technology Services, Office of 280,081 282,836 305,293 305,293 312,740 320,410
Inspector General, Office of the 1,050 1,398 1,430 1,464 1,500 1,537
Labor Management Committees 16,511 28,346 29,123 29,842 30,439 31,048
Prevention of Domestic Violence, Office for 78 192 192 192 196 196
Public Employment Relations Board 143 204 209 213 218 223
State, Department of 358 236 236 236 236 236
Tax Appeals, Division of 173 181 174 174 174 174
Taxation and Finance, Department of 19,124 45,046 40,346 40,347 41,436 41,436
Veterans' Services, Division of 221 214 238 262 267 271
Welfare Inspector General, Office of 4 109 109 109 109 109
Functional Total 374,604 422,623 435,460 432,526 442,899 452,442

ELECTED OFFICIALS
Audit and Control, Department of 20,783 27,939 28,568 29,254 29,968 30,699
Executive Chamber 2,984 3,323 3,323 3,323 3,323 3,323
Judiciary 229,279 289,200 289,200 289,200 289,200 289,200
Law, Department of 12,919 13,300 13,565 13,854 14,155 14,463
Legislature 52,540 56,217 56,217 56,217 56,217 56,217
Lieutenant Governor, Office of the 87 67 67 67 67 67
Functional Total 318,592 390,046 390,940 391,915 392,930 393,969

LOCAL GOVERNMENT ASSISTANCE

Aid and Incentives for Municipalities 1 0 0 0 0 0
Functional Total 1 0 0 0 0 0

ALL OTHER CATEGORIES

Miscellaneous 52,432 (131,625) 525,375 725,416 725,416 725,416
Functional Total 52,432 (131,625) 525,375 725,416 725,416 725,416

TOTAL NON-PERSONAL SERVICE SPENDING 3,674,460 2,762,640 3,051,803 3,255,584 3,532,685 3,570,246

FY23 Mid-Year Update T-116

 CASH DISBURSEMENTS BY FUNCTION
GENERAL FUND
GENERAL STATE CHARGES
(thousands of dollars)

FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027

Actuals Projected Projected Projected Projected Projected

ECONOMIC DEVELOPMENT AND GOVERNMENT OVERSIGHT

Olympic Regional Development Authority 0 1,500 1,500 1,500 1,500 1,500
Functional Total 0 1,500 1,500 1,500 1,500 1,500

HEALTH
Health, Department of 0 2,070 2,070 2,070 2,070 2,070
Public Health 0 2,070 2,070 2,070 2,070 2,070
Functional Total 0 2,070 2,070 2,070 2,070 2,070

PUBLIC PROTECTION/CRIMINAL JUSTICE

Corrections and Community Supervision, Department of 0 500 500 500 500 500
DOCCS 0 500 500 500 500 500
Functional Total 0 500 500 500 500 500

HIGHER EDUCATION
State University of New York 0 45 45 45 45 45
Functional Total 0 45 45 45 45 45

GENERAL GOVERNMENT
Budget, Division of the 0 300 300 300 300 300
Labor Management Committees 1,680 5,100 5,202 5,306 5,412 5,520
Veterans' Services, Division of 0 5 5 5 5 5
Functional Total 1,680 5,405 5,507 5,611 5,717 5,825

ELECTED OFFICIALS
Judiciary 962,644 794,213 832,951 833,059 843,659 851,059
Functional Total 962,644 794,213 832,951 833,059 843,659 851,059

ALL OTHER CATEGORIES

General State Charges 8,014,508 7,862,606 8,554,366 9,748,786 11,047,270 12,432,668
Miscellaneous 4,590 0 0 0 0 0
Functional Total 8,019,098 7,862,606 8,554,366 9,748,786 11,047,270 12,432,668

TOTAL GENERAL STATE CHARGES SPENDING 8,983,422 8,666,339 9,396,939 10,591,571 11,900,761 13,293,667

FY23 Mid-Year Update T-117

 CASH DISBURSEMENTS BY FUNCTION
STATE OPERATING FUNDS
(thousands of dollars)

FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027

Actuals Projected Projected Projected Projected Projected

ECONOMIC DEVELOPMENT AND GOVERNMENT OVERSIGHT

Agriculture and Markets, Department of 74,188 92,834 84,620 85,218 85,448 85,681
Local Assistance 32,359 45,077 35,276 35,276 35,276 35,276
State Operations 40,726 45,455 47,048 47,646 47,876 48,109
Personal Service 34,330 38,508 40,276 40,921 41,085 41,251
Non-Personal Service/Indirect Costs 6,396 6,947 6,772 6,725 6,791 6,858
General State Charges 1,103 2,302 2,296 2,296 2,296 2,296
Alcoholic Beverage Control, Division of 13,687 130,532 49,489 31,878 63,909 125,520
Local Assistance 0 50,000 (8,891) (25,007) 1,709 60,006
State Operations 12,389 68,235 48,295 47,263 51,874 54,822
Personal Service 8,554 29,974 27,781 27,622 29,373 30,568
Non-Personal Service/Indirect Costs 3,835 38,261 20,514 19,641 22,501 24,254
General State Charges 1,298 12,297 10,085 9,622 10,326 10,692
Economic Development, Department of 118,079 78,260 70,204 65,124 65,124 65,124
Local Assistance 45,278 51,958 46,044 46,044 46,044 46,044
State Operations 72,801 26,274 24,132 19,052 19,052 19,052
Personal Service 11,934 15,391 15,329 14,769 14,769 14,769
Non-Personal Service/Indirect Costs 60,867 10,883 8,803 4,283 4,283 4,283
General State Charges 0 28 28 28 28 28
Empire State Development Corporation 704,377 381,795 195,600 138,100 133,100 133,100
Local Assistance 704,377 381,795 195,600 138,100 133,100 133,100
Financial Services, Department of 394,356 408,923 407,115 407,115 407,115 407,115
Local Assistance 68,871 75,122 74,872 74,872 74,872 74,872
State Operations 223,025 217,482 216,520 216,520 216,520 216,520
Personal Service 166,925 162,137 161,204 161,204 161,204 161,204
Non-Personal Service/Indirect Costs 56,100 55,345 55,316 55,316 55,316 55,316
General State Charges 102,460 116,319 115,723 115,723 115,723 115,723
Olympic Regional Development Authority 12,453 63,054 13,054 13,054 13,054 13,054
Local Assistance 0 50,000 0 0 0 0
State Operations 12,453 11,554 11,554 11,554 11,554 11,554
Personal Service 7,125 5,338 5,338 5,338 5,338 5,338
Non-Personal Service/Indirect Costs 5,328 6,216 6,216 6,216 6,216 6,216
General State Charges 0 1,500 1,500 1,500 1,500 1,500
Public Service Department 88,523 338,214 91,028 92,055 93,630 96,495
Local Assistance 877 250,160 134 131 133 133
State Operations 58,186 55,845 57,983 58,988 60,012 61,704
Personal Service 47,568 47,203 49,240 50,174 51,127 52,098
Non-Personal Service/Indirect Costs 10,618 8,642 8,743 8,814 8,885 9,606
General State Charges 29,460 32,209 32,911 32,936 33,485 34,658

Functional Total 1,405,663 1,493,612 911,110 832,544 861,380 926,089

PARKS AND THE ENVIRONMENT

Adirondack Park Agency 4,456 5,698 5,516 5,613 5,711 5,812
State Operations 4,456 5,698 5,516 5,613 5,711 5,812
Personal Service 4,145 4,772 4,835 4,925 5,016 5,110
Non-Personal Service/Indirect Costs 311 926 681 688 695 702
Environmental Conservation, Department of 299,617 294,678 293,355 293,453 296,605 296,245
Local Assistance 6,063 2,638 1,978 1,978 1,978 1,978
State Operations 244,790 244,217 244,405 244,503 247,655 247,295
Personal Service 213,336 199,767 194,812 197,579 200,399 200,039
Non-Personal Service/Indirect Costs 31,454 44,450 49,593 46,924 47,256 47,256
General State Charges 48,764 47,823 46,972 46,972 46,972 46,972
Parks, Recreation and Historic Preservation, Office of 186,471 216,991 212,424 215,928 219,294 222,726
Local Assistance 5,308 8,125 4,750 4,750 4,750 4,750
State Operations 177,299 203,724 202,597 205,901 209,267 212,699
Personal Service 140,535 164,735 163,264 166,208 169,210 172,274
Non-Personal Service/Indirect Costs 36,764 38,989 39,333 39,693 40,057 40,425
General State Charges 3,864 5,142 5,077 5,277 5,277 5,277

Functional Total 490,544 517,367 511,295 514,994 521,610 524,783

TRANSPORTATION
Motor Vehicles, Department of 80,550 94,132 105,317 105,317 105,317 105,317
Local Assistance 0 (375) (375) (375) (375) (375)
State Operations 58,653 66,688 78,359 78,359 78,359 78,359
Personal Service 44,424 49,682 48,784 48,784 48,784 48,784
Non-Personal Service/Indirect Costs 14,229 17,006 29,575 29,575 29,575 29,575
General State Charges 21,897 27,819 27,333 27,333 27,333 27,333
Transportation, Department of 4,095,173 4,956,851 5,193,808 5,195,429 5,206,758 5,218,377
Local Assistance 3,786,094 4,598,608 4,850,438 4,851,983 4,853,544 4,855,121
State Operations 308,010 356,083 341,177 341,216 350,984 361,026
Personal Service 144,237 177,258 162,352 162,391 167,243 172,240
Non-Personal Service/Indirect Costs 163,773 178,825 178,825 178,825 183,741 188,786
General State Charges 1,069 2,160 2,193 2,230 2,230 2,230

Functional Total 4,175,723 5,050,983 5,299,125 5,300,746 5,312,075 5,323,694

FY23 Mid-Year Update T-118

 CASH DISBURSEMENTS BY FUNCTION
STATE OPERATING FUNDS
(thousands of dollars)

FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027

Actuals Projected Projected Projected Projected Projected

HEALTH
Aging, Office for the 139,112 177,857 170,838 176,356 181,958 187,697
Local Assistance 137,086 172,256 166,506 172,022 177,622 183,361
State Operations 2,026 5,601 4,332 4,334 4,336 4,336
Personal Service 1,920 5,467 4,196 4,196 4,196 4,196
Non-Personal Service/Indirect Costs 106 134 136 138 140 140
Health, Department of 25,701,250 28,296,910 29,791,706 32,188,903 34,064,128 35,842,908
Medical Assistance 21,426,940 24,760,775 26,493,780 28,876,206 30,492,390 32,248,450
Local Assistance 21,426,940 24,760,775 26,493,780 28,876,206 30,492,390 32,248,450
Essential Plan 63,350 75,124 90,791 91,478 100,324 102,078
State Operations 63,350 75,124 90,791 91,478 100,324 102,078
Personal Service 3,482 4,505 5,324 5,452 5,702 5,852
Non-Personal Service/Indirect Costs 59,868 70,619 85,467 86,026 94,622 96,226
Medicaid Administration 799,573 738,988 731,806 728,699 729,697 728,488
Local Assistance 545,207 438,613 425,431 425,431 425,431 425,431
State Operations 253,760 300,374 306,374 303,267 304,265 303,056
Personal Service 45,694 53,117 58,764 58,619 58,542 58,609
Non-Personal Service/Indirect Costs 208,066 247,257 247,610 244,648 245,723 244,447
General State Charges 606 1 1 1 1 1
Public Health 3,411,387 2,722,023 2,475,329 2,492,520 2,741,717 2,763,892
Local Assistance 1,802,685 2,104,204 2,178,130 2,194,345 2,212,045 2,233,390
State Operations 1,575,431 571,215 249,409 250,499 481,895 482,658
Personal Service 186,297 269,924 281,121 281,002 281,161 281,266
Non-Personal Service/Indirect Costs 1,389,134 301,291 (31,712) (30,503) 200,734 201,392
General State Charges 33,271 46,604 47,790 47,676 47,777 47,844
Medicaid Inspector General, Office of the 18,971 19,128 19,155 19,222 19,293 19,293
State Operations 18,971 19,128 19,155 19,222 19,293 19,293
Personal Service 16,896 16,708 16,673 16,673 16,673 16,673
Non-Personal Service/Indirect Costs 2,075 2,420 2,482 2,549 2,620 2,620

Functional Total 25,859,333 28,493,895 29,981,699 32,384,481 34,265,379 36,049,898

SOCIAL WELFARE
Children and Family Services, Office of 1,992,197 2,075,408 2,170,997 2,928,540 2,934,806 2,937,696
OCFS 1,940,257 2,001,171 2,096,760 2,854,303 2,860,569 2,863,459
Local Assistance 1,741,517 1,670,328 1,767,480 2,519,480 2,520,480 2,520,480
State Operations 196,669 328,486 326,914 332,377 337,562 340,366
Personal Service 121,118 237,668 233,699 237,455 240,712 244,003
Non-Personal Service/Indirect Costs 75,551 90,818 93,215 94,922 96,850 96,363
General State Charges 2,071 2,357 2,366 2,446 2,527 2,613
OCFS - Other 51,940 74,237 74,237 74,237 74,237 74,237
Local Assistance 51,940 74,237 74,237 74,237 74,237 74,237
Housing and Community Renewal, Division of 54,943 230,448 143,726 144,440 144,464 144,236
Local Assistance (19,850) 134,457 47,489 48,178 48,178 48,178
State Operations 54,187 68,453 68,782 68,797 68,814 68,814
Personal Service 41,980 46,151 46,483 46,498 46,515 46,515
Non-Personal Service/Indirect Costs 12,207 22,302 22,299 22,299 22,299 22,299
General State Charges 20,606 27,538 27,455 27,465 27,472 27,244
Human Rights, Division of 12,567 12,931 12,835 12,844 12,853 12,853
State Operations 12,567 12,931 12,835 12,844 12,853 12,853
Personal Service 12,045 11,902 11,806 11,815 11,824 11,824
Non-Personal Service/Indirect Costs 522 1,029 1,029 1,029 1,029 1,029
Labor, Department of 2,196,303 207,115 86,925 86,982 87,020 87,041
Local Assistance 2,085,958 114,923 5,150 5,150 5,150 5,150
State Operations 90,806 64,780 54,423 54,461 54,486 54,498
Personal Service 32,387 36,778 35,567 35,586 35,606 35,618
Non-Personal Service/Indirect Costs 58,419 28,002 18,856 18,875 18,880 18,880
General State Charges 19,539 27,412 27,352 27,371 27,384 27,393
National and Community Service 548 783 784 787 790 793
Local Assistance 267 432 432 432 432 432
State Operations 281 351 352 355 358 361
Personal Service 281 342 343 346 349 352
Non-Personal Service/Indirect Costs 0 9 9 9 9 9
Temporary and Disability Assistance, Office of 1,478,530 2,746,580 1,868,537 1,944,922 1,934,211 1,982,163
Welfare Assistance 1,148,717 1,270,591 1,267,637 1,296,098 1,242,480 1,242,565
Local Assistance 1,148,717 1,270,591 1,267,637 1,296,098 1,242,480 1,242,565
All Other 329,813 1,475,989 600,900 648,824 691,731 739,598
Local Assistance 197,650 1,355,796 481,596 529,378 572,196 619,996
State Operations 132,163 120,065 119,176 119,318 119,407 119,474
Personal Service 63,548 70,105 69,711 69,780 69,850 69,923
Non-Personal Service/Indirect Costs 68,615 49,960 49,465 49,538 49,557 49,551
General State Charges 0 128 128 128 128 128

Functional Total 5,735,088 5,273,265 4,283,804 5,118,515 5,114,144 5,164,782

FY23 Mid-Year Update T-119

 CASH DISBURSEMENTS BY FUNCTION
STATE OPERATING FUNDS
(thousands of dollars)

FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027

Actuals Projected Projected Projected Projected Projected

MENTAL HYGIENE
Addiction Services and Supports, Office of 456,402 831,302 670,691 681,085 687,357 719,798
OASAS 383,547 713,638 574,580 600,013 605,571 637,285
Local Assistance 349,919 659,950 517,413 542,485 550,394 581,431
State Operations 33,628 53,688 56,658 56,711 54,349 55,014
Personal Service 22,677 35,987 35,676 36,421 33,289 33,573
Non-Personal Service/Indirect Costs 10,951 17,701 20,982 20,290 21,060 21,441
General State Charges 0 0 509 817 828 840
OASAS - Other 72,855 117,664 96,111 81,072 81,786 82,513
Local Assistance 21,325 64,125 42,825 27,125 27,125 27,125
State Operations 51,530 53,539 53,286 53,947 54,661 55,388
Personal Service 40,094 39,937 39,879 40,241 40,607 40,977
Non-Personal Service/Indirect Costs 11,436 13,602 13,407 13,706 14,054 14,411
Justice Center 33,294 38,790 38,858 39,420 40,016 40,708
Local Assistance 649 649 649 649 649 649
State Operations 31,877 38,141 38,209 38,771 39,367 40,059
Personal Service 24,942 30,566 30,407 30,741 31,088 31,524
Non-Personal Service/Indirect Costs 6,935 7,575 7,802 8,030 8,279 8,535
General State Charges 768 0 0 0 0 0
Mental Health, Office of 2,988,826 3,667,990 3,667,581 3,742,628 3,822,676 3,900,803
OMH 1,601,761 2,011,175 2,090,264 2,169,004 2,219,758 2,267,819
Local Assistance 1,161,108 1,566,830 1,658,599 1,729,272 1,773,052 1,814,031
State Operations 440,653 444,345 431,432 439,344 446,313 453,390
Personal Service 361,137 379,805 376,686 380,974 385,297 389,663
Non-Personal Service/Indirect Costs 79,516 64,540 54,746 58,370 61,016 63,727
General State Charges 0 0 233 388 393 398
OMH - Other 1,387,065 1,656,815 1,577,317 1,573,624 1,602,918 1,632,984
Local Assistance 313,905 460,357 412,114 388,791 396,811 405,232
State Operations 1,073,160 1,196,458 1,165,203 1,184,833 1,206,107 1,227,752
Personal Service 851,445 902,939 893,234 903,628 914,281 925,040
Non-Personal Service/Indirect Costs 221,715 293,519 271,969 281,205 291,826 302,712
People with Developmental Disabilities, Office for 4,188,150 4,401,935 5,674,746 4,535,150 4,531,694 4,688,146
OPWDD 413,940 433,270 441,252 460,652 470,952 481,452
Local Assistance 401,090 433,068 441,050 460,450 470,750 481,250
State Operations 12,850 202 202 202 202 202
Personal Service 570 0 0 0 0 0
Non-Personal Service/Indirect Costs 12,280 202 202 202 202 202
OPWDD - Other 3,774,210 3,968,665 5,233,494 4,074,498 4,060,742 4,206,694
Local Assistance 2,411,600 2,366,778 3,736,625 2,560,646 2,529,587 2,657,987
State Operations 1,362,610 1,601,887 1,496,869 1,513,852 1,531,155 1,548,707
Personal Service 1,200,817 1,365,371 1,260,112 1,272,255 1,284,519 1,296,906
Non-Personal Service/Indirect Costs 161,793 236,516 236,757 241,597 246,636 251,801

Functional Total 7,666,672 8,940,017 10,051,876 8,998,283 9,081,743 9,349,455

PUBLIC PROTECTION/CRIMINAL JUSTICE

Correction, Commission of 2,792 3,028 3,095 3,178 3,262 3,348
State Operations 2,792 3,028 3,095 3,178 3,262 3,348
Personal Service 2,677 2,801 2,862 2,939 3,017 3,097
Non-Personal Service/Indirect Costs 115 227 233 239 245 251
Corrections and Community Supervision, Department of 1,955,867 2,693,337 2,666,143 2,656,354 2,654,404 2,655,290
DOCCS 1,927,399 2,684,937 2,657,743 2,647,954 2,646,004 2,646,890
Local Assistance 20,028 8,956 8,956 8,956 8,956 8,956
State Operations 1,907,248 2,675,324 2,648,152 2,638,361 2,636,409 2,637,292
Personal Service 1,505,198 2,183,193 2,174,974 2,175,823 2,176,689 2,177,572
Non-Personal Service/Indirect Costs 402,050 492,131 473,178 462,538 459,720 459,720
General State Charges 123 657 635 637 639 642
DOCCS - Other 28,468 8,400 8,400 8,400 8,400 8,400
Local Assistance 28,468 8,400 8,400 8,400 8,400 8,400
Criminal Justice Services, Division of 266,363 389,698 330,983 332,442 333,253 334,049
Local Assistance 230,078 350,296 291,084 291,084 291,084 291,084
State Operations 36,285 39,401 39,899 41,358 42,169 42,965
Personal Service 30,978 30,469 30,773 31,366 31,981 32,578
Non-Personal Service/Indirect Costs 5,307 8,932 9,126 9,992 10,188 10,387
General State Charges 0 1 0 0 0 0
Homeland Security and Emergency Services, Division of 98,841 163,011 162,379 163,600 164,934 166,200
Local Assistance 65,490 114,285 113,013 113,013 113,102 113,104
State Operations 32,921 47,715 48,493 49,711 50,953 52,214
Personal Service 21,152 34,002 34,479 35,394 36,326 37,270
Non-Personal Service/Indirect Costs 11,769 13,713 14,014 14,317 14,627 14,944
General State Charges 430 1,011 873 876 879 882
Indigent Legal Services, Office of 122,381 331,524 344,573 344,734 344,875 345,019
Local Assistance 117,660 324,284 337,296 337,296 337,296 337,296
State Operations 3,005 4,818 4,844 4,932 5,025 5,120
Personal Service 2,764 3,958 3,969 4,040 4,116 4,193

FY23 Mid-Year Update T-120

 CASH DISBURSEMENTS BY FUNCTION
STATE OPERATING FUNDS
(thousands of dollars)

FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027

Actuals Projected Projected Projected Projected Projected
Non-Personal Service/Indirect Costs 241 860 875 892 909 927
General State Charges 1,716 2,422 2,433 2,506 2,554 2,603
Judicial Conduct, Commission on 6,148 7,293 7,189 7,189 7,189 7,189
State Operations 6,148 7,293 7,189 7,189 7,189 7,189
Personal Service 4,492 5,536 5,432 5,432 5,432 5,432
Non-Personal Service/Indirect Costs 1,656 1,757 1,757 1,757 1,757 1,757
Judicial Nomination, Commission on 0 30 30 30 30 30
State Operations 0 30 30 30 30 30
Non-Personal Service/Indirect Costs 0 30 30 30 30 30
Judicial Screening Committees, New York State 1 38 38 38 38 38
State Operations 1 38 38 38 38 38
Non-Personal Service/Indirect Costs 1 38 38 38 38 38
Military and Naval Affairs, Division of 22,797 84,575 85,003 85,602 86,143 86,697
Local Assistance 1,394 908 930 953 977 1,001
State Operations 21,403 83,657 84,063 84,639 85,156 85,686
Personal Service 12,666 70,437 70,593 70,916 71,245 71,582
Non-Personal Service/Indirect Costs 8,737 13,220 13,470 13,723 13,911 14,104
General State Charges 0 10 10 10 10 10
Prosecutorial Conduct, Commission on 0 1,750 1,750 1,750 1,750 1,750
State Operations 0 1,750 1,750 1,750 1,750 1,750
Personal Service 0 1,350 1,350 1,350 1,350 1,350
Non-Personal Service/Indirect Costs 0 400 400 400 400 400
State Police, Division of 585,120 891,504 898,484 915,166 932,187 949,554
State Operations 564,601 861,968 868,961 885,643 902,664 920,031
Personal Service 498,155 767,724 781,710 797,027 812,650 828,587
Non-Personal Service/Indirect Costs 66,446 94,244 87,251 88,616 90,014 91,444
General State Charges 20,519 29,536 29,523 29,523 29,523 29,523
Statewide Financial System 30,126 31,972 31,970 31,997 32,734 33,492
State Operations 30,126 31,972 31,970 31,997 32,734 33,492
Personal Service 12,352 12,596 12,594 12,621 12,883 13,151
Non-Personal Service/Indirect Costs 17,774 19,376 19,376 19,376 19,851 20,341
Victim Services, Office of 22,135 52,564 51,493 51,493 37,165 37,165
Local Assistance 16,970 44,358 43,358 43,358 28,958 28,958
State Operations 3,484 6,496 6,452 6,452 6,524 6,524
Personal Service 3,213 3,779 3,736 3,736 3,799 3,799
Non-Personal Service/Indirect Costs 271 2,717 2,716 2,716 2,725 2,725
General State Charges 1,681 1,710 1,683 1,683 1,683 1,683

Functional Total 3,112,571 4,650,324 4,583,130 4,593,573 4,597,964 4,619,821

HIGHER EDUCATION
City University of New York 1,659,532 1,853,276 1,903,197 1,931,893 1,968,981 1,978,206
Local Assistance 1,659,532 1,853,276 1,903,197 1,931,893 1,968,981 1,978,206
Higher Education Services Corporation, New York State 634,024 789,666 916,069 998,541 1,008,146 1,013,860
Local Assistance 612,525 752,189 878,775 971,296 990,946 996,251
State Operations 15,739 30,593 30,475 23,836 17,200 17,609
Personal Service 8,813 11,467 11,353 10,526 9,700 9,884
Non-Personal Service/Indirect Costs 6,926 19,126 19,122 13,310 7,500 7,725
General State Charges 5,760 6,884 6,819 3,409 0 0
State University of New York 7,479,019 7,668,277 7,708,034 7,765,460 7,858,718 7,953,179
Local Assistance 452,466 458,224 448,640 448,640 448,640 448,640
State Operations 6,515,058 6,646,191 6,688,129 6,731,800 6,810,786 6,890,791
Personal Service 4,213,104 4,395,223 4,429,774 4,465,779 4,504,955 4,545,111
Non-Personal Service/Indirect Costs 2,301,954 2,250,968 2,258,355 2,266,021 2,305,831 2,345,680
General State Charges 511,495 563,862 571,265 585,020 599,292 613,748

Functional Total 9,772,575 10,311,219 10,527,300 10,695,894 10,835,845 10,945,245

EDUCATION
Arts, Council on the 94,596 87,799 66,071 46,157 46,246 46,246
Local Assistance 90,448 82,983 61,233 41,233 41,233 41,233
State Operations 4,148 4,816 4,838 4,924 5,013 5,013
Personal Service 2,678 2,959 2,945 2,995 3,046 3,046
Non-Personal Service/Indirect Costs 1,470 1,857 1,893 1,929 1,967 1,967
Education, Department of 32,542,517 35,015,667 38,249,433 40,182,215 41,650,286 43,247,701
School Aid 28,185,565 30,296,300 33,533,552 35,403,557 36,793,786 38,292,202
Local Assistance 28,185,565 30,296,300 33,533,552 35,403,557 36,793,786 38,292,202
School Aid – Other 88,525 140,000 140,000 140,000 140,000 140,000
Local Assistance 88,525 140,000 140,000 140,000 140,000 140,000
STAR Property Tax Relief 1,904,228 1,830,985 1,722,913 1,616,393 1,567,911 1,540,991
Local Assistance 1,904,228 1,830,985 1,722,913 1,616,393 1,567,911 1,540,991
Special Education Categorical Programs 1,226,681 1,425,593 1,537,425 1,631,937 1,708,500 1,785,364
Local Assistance 1,226,681 1,425,593 1,537,425 1,631,937 1,708,500 1,785,364
All Other 1,137,518 1,322,789 1,315,543 1,390,328 1,440,089 1,489,144
Local Assistance 958,642 1,110,523 1,099,643 1,169,048 1,213,782 1,262,137

FY23 Mid-Year Update T-121

 CASH DISBURSEMENTS BY FUNCTION
STATE OPERATING FUNDS
(thousands of dollars)

FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027

Actuals Projected Projected Projected Projected Projected
State Operations 139,851 167,693 170,768 174,498 178,007 178,007
Personal Service 93,619 106,222 108,165 110,483 112,526 112,526
Non-Personal Service/Indirect Costs 46,232 61,471 62,603 64,015 65,481 65,481
General State Charges 39,025 44,573 45,132 46,782 48,300 49,000

Functional Total 32,637,113 35,103,466 38,315,504 40,228,372 41,696,532 43,293,947

GENERAL GOVERNMENT
Budget, Division of the 12,077 36,758 35,607 35,607 35,607 35,607
State Operations 11,235 35,438 34,307 34,307 34,307 34,307
Personal Service 26,807 32,195 31,602 31,602 31,602 31,602
Non-Personal Service/Indirect Costs (15,572) 3,243 2,705 2,705 2,705 2,705
General State Charges 842 1,320 1,300 1,300 1,300 1,300
Civil Service, Department of 16,301 21,385 21,417 21,799 22,188 22,586
Local Assistance 15 300 300 300 300 300
State Operations 16,266 20,839 20,866 21,243 21,627 22,020
Personal Service 16,265 18,988 18,944 19,273 19,609 19,952
Non-Personal Service/Indirect Costs 1 1,851 1,922 1,970 2,018 2,068
General State Charges 20 246 251 256 261 266
Deferred Compensation Board 734 854 870 888 909 926
State Operations 455 598 609 622 637 649
Personal Service 485 422 429 438 447 456
Non-Personal Service/Indirect Costs (30) 176 180 184 190 193
General State Charges 279 256 261 266 272 277
Elections, State Board of 13,620 27,950 32,652 37,998 33,353 53,716
Local Assistance 3,292 4,000 14,000 19,000 14,000 34,000
State Operations 10,328 23,950 18,652 18,998 19,353 19,716
Personal Service 6,676 12,369 12,425 12,607 12,792 12,980
Non-Personal Service/Indirect Costs 3,652 11,581 6,227 6,391 6,561 6,736
Employee Relations, Office of 6,117 9,319 9,250 9,431 9,616 9,804
State Operations 6,117 9,315 9,250 9,431 9,616 9,804
Personal Service 5,550 9,104 9,033 9,209 9,388 9,571
Non-Personal Service/Indirect Costs 567 211 217 222 228 233
General State Charges 0 4 0 0 0 0
Ethics and Lobbying, Independent Commission on 5,558 7,830 7,731 7,731 7,731 7,731
State Operations 5,558 7,830 7,731 7,731 7,731 7,731
Personal Service 4,809 6,773 6,674 6,674 6,674 6,674
Non-Personal Service/Indirect Costs 749 1,057 1,057 1,057 1,057 1,057
Gaming Commission, New York State 151,547 355,013 205,638 205,641 205,641 205,641
Local Assistance 89,407 268,800 127,000 127,000 127,000 127,000
State Operations 45,978 65,749 58,382 58,385 58,385 58,385
Personal Service 32,453 34,459 34,059 34,061 34,061 34,061
Non-Personal Service/Indirect Costs 13,525 31,290 24,323 24,324 24,324 24,324
General State Charges 16,162 20,464 20,256 20,256 20,256 20,256
General Services, Office of 97,646 101,157 103,207 100,447 102,607 104,816
State Operations 94,847 98,447 100,481 97,667 99,771 101,923
Personal Service 41,245 45,279 46,846 47,757 48,684 49,631
Non-Personal Service/Indirect Costs 53,602 53,168 53,635 49,910 51,087 52,292
General State Charges 2,799 2,710 2,726 2,780 2,836 2,893
Information Technology Services, Office of 556,611 608,251 639,603 640,635 655,146 670,030
State Operations 556,611 608,251 639,603 640,635 655,146 670,030
Personal Service 276,530 325,415 334,310 335,342 342,406 349,620
Non-Personal Service/Indirect Costs 280,081 282,836 305,293 305,293 312,740 320,410
Inspector General, Office of the 5,188 8,369 8,338 8,491 8,649 8,810
State Operations 5,188 8,369 8,338 8,491 8,649 8,810
Personal Service 4,138 6,971 6,908 7,027 7,149 7,273
Non-Personal Service/Indirect Costs 1,050 1,398 1,430 1,464 1,500 1,537
Labor Management Committees 25,021 39,360 40,355 41,300 42,127 42,972
State Operations 23,341 34,260 35,153 35,994 36,715 37,452
Personal Service 6,830 5,600 5,709 5,823 5,939 6,058
Non-Personal Service/Indirect Costs 16,511 28,660 29,444 30,171 30,776 31,394
General State Charges 1,680 5,100 5,202 5,306 5,412 5,520
Prevention of Domestic Violence, Office for 3,938 8,277 8,062 8,062 8,104 8,104
Local Assistance 2,880 6,112 5,912 5,912 5,912 5,912
State Operations 1,058 2,165 2,150 2,150 2,192 2,192
Personal Service 980 1,970 1,955 1,955 1,993 1,993
Non-Personal Service/Indirect Costs 78 195 195 195 199 199
Public Employment Relations Board 3,788 3,869 3,868 3,937 4,011 4,084
State Operations 3,788 3,869 3,868 3,937 4,011 4,084
Personal Service 3,576 3,619 3,612 3,676 3,743 3,810
Non-Personal Service/Indirect Costs 212 250 256 261 268 274
State, Department of 71,719 107,812 92,165 90,665 89,665 89,415
Local Assistance 21,389 32,492 17,528 17,528 17,528 17,528
State Operations 39,650 56,193 55,673 54,173 53,173 52,923
Personal Service 28,615 39,529 39,016 39,016 39,016 39,016
Non-Personal Service/Indirect Costs 11,035 16,664 16,657 15,157 14,157 13,907
General State Charges 10,680 19,127 18,964 18,964 18,964 18,964

FY23 Mid-Year Update T-122

 CASH DISBURSEMENTS BY FUNCTION
STATE OPERATING FUNDS
(thousands of dollars)

FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027

Actuals Projected Projected Projected Projected Projected
Tax Appeals, Division of 2,899 3,058 3,040 3,040 3,040 3,040
State Operations 2,899 3,058 3,040 3,040 3,040 3,040
Personal Service 2,726 2,877 2,866 2,866 2,866 2,866
Non-Personal Service/Indirect Costs 173 181 174 174 174 174
Taxation and Finance, Department of 354,254 366,516 360,438 360,439 361,528 361,528
Local Assistance 6,295 6,776 6,776 6,776 6,776 6,776
State Operations 325,639 338,153 332,085 332,086 333,175 333,175
Personal Service 278,226 264,563 263,195 263,195 263,195 263,195
Non-Personal Service/Indirect Costs 47,413 73,590 68,890 68,891 69,980 69,980
General State Charges 22,320 21,587 21,577 21,577 21,577 21,577
Veterans' Services, Division of 15,282 16,985 16,399 16,511 16,570 16,628
Local Assistance 9,262 10,038 9,383 9,383 9,383 9,383
State Operations 6,020 6,942 7,011 7,123 7,182 7,240
Personal Service 5,799 6,568 6,613 6,701 6,755 6,809
Non-Personal Service/Indirect Costs 221 374 398 422 427 431
General State Charges 0 5 5 5 5 5
Welfare Inspector General, Office of 508 796 794 808 822 836
State Operations 508 796 794 808 822 836
Personal Service 504 687 685 699 713 727
Non-Personal Service/Indirect Costs 4 109 109 109 109 109
Workers' Compensation Board 199,980 203,082 205,492 210,775 216,241 221,862
State Operations 144,878 147,208 149,505 152,758 156,108 159,533
Personal Service 87,960 87,370 88,322 90,088 91,890 93,728
Non-Personal Service/Indirect Costs 56,918 59,838 61,183 62,670 64,218 65,805
General State Charges 55,102 55,874 55,987 58,017 60,133 62,329

Functional Total 1,542,788 1,926,641 1,794,926 1,804,205 1,823,555 1,868,136

ELECTED OFFICIALS
Audit and Control, Department of 196,077 202,936 204,964 208,277 211,677 215,150
Local Assistance 32,025 32,025 32,025 32,025 32,025 32,025
State Operations 162,313 168,527 170,602 173,830 177,142 180,523
Personal Service 136,871 133,294 134,650 137,092 139,584 142,125
Non-Personal Service/Indirect Costs 25,442 35,233 35,952 36,738 37,558 38,398
General State Charges 1,739 2,384 2,337 2,422 2,510 2,602
Executive Chamber 15,477 18,139 17,854 17,854 17,854 17,854
State Operations 15,477 18,139 17,854 17,854 17,854 17,854
Personal Service 12,493 14,816 14,531 14,531 14,531 14,531
Non-Personal Service/Indirect Costs 2,984 3,323 3,323 3,323 3,323 3,323
Judiciary 3,135,801 3,215,238 3,253,951 3,254,059 3,264,659 3,272,059
Local Assistance 173,342 277,800 277,800 277,800 277,800 277,800
State Operations 1,958,087 2,109,324 2,109,300 2,109,300 2,109,300 2,109,300
Personal Service 1,676,992 1,773,424 1,773,400 1,773,400 1,773,400 1,773,400
Non-Personal Service/Indirect Costs 281,095 335,900 335,900 335,900 335,900 335,900
General State Charges 1,004,372 828,114 866,851 866,959 877,559 884,959
Law, Department of 217,824 244,299 243,808 247,108 250,489 253,949
State Operations 196,776 218,580 218,468 221,304 224,201 227,160
Personal Service 145,627 159,871 159,441 161,901 164,409 166,968
Non-Personal Service/Indirect Costs 51,149 58,709 59,027 59,403 59,792 60,192
General State Charges 21,048 25,719 25,340 25,804 26,288 26,789
Legislature 230,412 260,606 260,601 260,601 260,601 260,601
State Operations 230,412 260,606 260,601 260,601 260,601 260,601
Personal Service 176,544 203,439 203,434 203,434 203,434 203,434
Non-Personal Service/Indirect Costs 53,868 57,167 57,167 57,167 57,167 57,167
Lieutenant Governor, Office of the 510 753 746 746 746 746
State Operations 510 753 746 746 746 746
Personal Service 423 686 679 679 679 679
Non-Personal Service/Indirect Costs 87 67 67 67 67 67

Functional Total 3,796,101 3,941,971 3,981,924 3,988,645 4,006,026 4,020,359

LOCAL GOVERNMENT ASSISTANCE

Aid and Incentives for Municipalities 695,287 739,773 763,352 763,352 763,352 763,352
Local Assistance 695,286 739,773 763,352 763,352 763,352 763,352
State Operations 1 0 0 0 0 0
Non-Personal Service/Indirect Costs 1 0 0 0 0 0
County-Wide Shared Services Initiative 21,414 31,000 60,000 60,000 60,000 60,000
Local Assistance 21,414 31,000 60,000 60,000 60,000 60,000
Miscellaneous Financial Assistance 17,905 25,465 3,750 3,750 3,750 3,750
Local Assistance 17,905 25,465 3,750 3,750 3,750 3,750
Municipalities with VLT Facilities 28,885 28,885 28,885 28,885 28,885 28,885
Local Assistance 28,885 28,885 28,885 28,885 28,885 28,885
Small Government Assistance 217 218 218 218 218 218
Local Assistance 217 218 218 218 218 218

Functional Total 763,708 825,341 856,205 856,205 856,205 856,205

FY23 Mid-Year Update T-123

 CASH DISBURSEMENTS BY FUNCTION
STATE OPERATING FUNDS
(thousands of dollars)

FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027

Actuals Projected Projected Projected Projected Projected

ALL OTHER CATEGORIES

General State Charges 8,014,508 7,862,606 8,554,366 9,748,786 11,047,270 12,432,668
General State Charges 8,014,508 7,862,606 8,554,366 9,748,786 11,047,270 12,432,668
Long-Term Debt Service 12,559,086 7,657,291 4,950,754 4,516,549 5,683,886 5,712,866
State Operations 14,157 45,497 46,270 46,270 46,270 46,270
Non-Personal Service/Indirect Costs 14,157 45,497 46,270 46,270 46,270 46,270
Debt Service 12,544,929 7,611,794 4,904,484 4,470,279 5,637,616 5,666,596
Miscellaneous (127,974) (214,796) 239,648 (53,766) 394,810 388,995
Local Assistance (189,162) 21,237 85,493 (417,419) 7,697 7,820
State Operations 55,514 (237,447) 152,748 362,224 385,660 379,697
Personal Service 1,839 317,679 150,860 160,279 183,699 177,719
Non-Personal Service/Indirect Costs 53,675 (555,126) 1,888 201,945 201,961 201,978
General State Charges 5,674 1,414 1,407 1,429 1,453 1,478

Functional Total 20,445,620 15,305,101 13,744,768 14,211,569 17,125,966 18,534,529

TOTAL STATE OPERATING FUNDS SPENDING 117,403,499 121,833,202 124,842,666 129,528,026 136,098,424 141,476,943

FY23 Mid-Year Update T-124

 CASH DISBURSEMENTS BY FUNCTION
STATE OPERATING FUNDS
(thousands of dollars)

FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027

Actuals Projected Projected Projected Projected Projected

ECONOMIC DEVELOPMENT AND GOVERNMENT OVERSIGHT

Agriculture and Markets, Department of 74,188 92,834 84,620 85,218 85,448 85,681
Alcoholic Beverage Control, Division of 13,687 130,532 49,489 31,878 63,909 125,520
Economic Development, Department of 118,079 78,260 70,204 65,124 65,124 65,124
Empire State Development Corporation 704,377 381,795 195,600 138,100 133,100 133,100
Financial Services, Department of 394,356 408,923 407,115 407,115 407,115 407,115
Olympic Regional Development Authority 12,453 63,054 13,054 13,054 13,054 13,054
Public Service Department 88,523 338,214 91,028 92,055 93,630 96,495
Functional Total 1,405,663 1,493,612 911,110 832,544 861,380 926,089

PARKS AND THE ENVIRONMENT

Adirondack Park Agency 4,456 5,698 5,516 5,613 5,711 5,812
Environmental Conservation, Department of 299,617 294,678 293,355 293,453 296,605 296,245
Parks, Recreation and Historic Preservation, Office of 186,471 216,991 212,424 215,928 219,294 222,726
Functional Total 490,544 517,367 511,295 514,994 521,610 524,783

TRANSPORTATION
Motor Vehicles, Department of 80,550 94,132 105,317 105,317 105,317 105,317
Transportation, Department of 4,095,173 4,956,851 5,193,808 5,195,429 5,206,758 5,218,377
Functional Total 4,175,723 5,050,983 5,299,125 5,300,746 5,312,075 5,323,694

HEALTH
Aging, Office for the 139,112 177,857 170,838 176,356 181,958 187,697
Health, Department of 25,701,250 28,296,910 29,791,706 32,188,903 34,064,128 35,842,908
Medical Assistance 21,426,940 24,760,775 26,493,780 28,876,206 30,492,390 32,248,450
Essential Plan 63,350 75,124 90,791 91,478 100,324 102,078
Medicaid Administration 799,573 738,988 731,806 728,699 729,697 728,488
Public Health 3,411,387 2,722,023 2,475,329 2,492,520 2,741,717 2,763,892
Medicaid Inspector General, Office of the 18,971 19,128 19,155 19,222 19,293 19,293
Functional Total 25,859,333 28,493,895 29,981,699 32,384,481 34,265,379 36,049,898

SOCIAL WELFARE
Children and Family Services, Office of 1,992,197 2,075,408 2,170,997 2,928,540 2,934,806 2,937,696
OCFS 1,940,257 2,001,171 2,096,760 2,854,303 2,860,569 2,863,459
OCFS - Other 51,940 74,237 74,237 74,237 74,237 74,237
Housing and Community Renewal, Division of 54,943 230,448 143,726 144,440 144,464 144,236
Human Rights, Division of 12,567 12,931 12,835 12,844 12,853 12,853
Labor, Department of 2,196,303 207,115 86,925 86,982 87,020 87,041
National and Community Service 548 783 784 787 790 793
Temporary and Disability Assistance, Office of 1,478,530 2,746,580 1,868,537 1,944,922 1,934,211 1,982,163
Welfare Assistance 1,148,717 1,270,591 1,267,637 1,296,098 1,242,480 1,242,565
All Other 329,813 1,475,989 600,900 648,824 691,731 739,598
Functional Total 5,735,088 5,273,265 4,283,804 5,118,515 5,114,144 5,164,782

MENTAL HYGIENE
Addiction Services and Supports, Office of 456,402 831,302 670,691 681,085 687,357 719,798
OASAS 383,547 713,638 574,580 600,013 605,571 637,285
OASAS - Other 72,855 117,664 96,111 81,072 81,786 82,513
Justice Center 33,294 38,790 38,858 39,420 40,016 40,708
Mental Health, Office of 2,988,826 3,667,990 3,667,581 3,742,628 3,822,676 3,900,803
OMH 1,601,761 2,011,175 2,090,264 2,169,004 2,219,758 2,267,819
OMH - Other 1,387,065 1,656,815 1,577,317 1,573,624 1,602,918 1,632,984
People with Developmental Disabilities, Office for 4,188,150 4,401,935 5,674,746 4,535,150 4,531,694 4,688,146
OPWDD 413,940 433,270 441,252 460,652 470,952 481,452
OPWDD - Other 3,774,210 3,968,665 5,233,494 4,074,498 4,060,742 4,206,694
Functional Total 7,666,672 8,940,017 10,051,876 8,998,283 9,081,743 9,349,455

PUBLIC PROTECTION/CRIMINAL JUSTICE

Correction, Commission of 2,792 3,028 3,095 3,178 3,262 3,348
Corrections and Community Supervision, Department of 1,955,867 2,693,337 2,666,143 2,656,354 2,654,404 2,655,290
DOCCS 1,927,399 2,684,937 2,657,743 2,647,954 2,646,004 2,646,890
DOCCS - Other 28,468 8,400 8,400 8,400 8,400 8,400
Criminal Justice Services, Division of 266,363 389,698 330,983 332,442 333,253 334,049
Homeland Security and Emergency Services, Division of 98,841 163,011 162,379 163,600 164,934 166,200
Indigent Legal Services, Office of 122,381 331,524 344,573 344,734 344,875 345,019
Judicial Conduct, Commission on 6,148 7,293 7,189 7,189 7,189 7,189
Judicial Nomination, Commission on 0 30 30 30 30 30
Judicial Screening Committees, New York State 1 38 38 38 38 38
Military and Naval Affairs, Division of 22,797 84,575 85,003 85,602 86,143 86,697
Prosecutorial Conduct, Commission on 0 1,750 1,750 1,750 1,750 1,750
State Police, Division of 585,120 891,504 898,484 915,166 932,187 949,554
Statewide Financial System 30,126 31,972 31,970 31,997 32,734 33,492
Victim Services, Office of 22,135 52,564 51,493 51,493 37,165 37,165
Functional Total 3,112,571 4,650,324 4,583,130 4,593,573 4,597,964 4,619,821

HIGHER EDUCATION
City University of New York 1,659,532 1,853,276 1,903,197 1,931,893 1,968,981 1,978,206
Higher Education Services Corporation, New York State 634,024 789,666 916,069 998,541 1,008,146 1,013,860
State University of New York 7,479,018 7,668,277 7,708,034 7,765,460 7,858,718 7,953,179
Functional Total 9,772,574 10,311,219 10,527,300 10,695,894 10,835,845 10,945,245

EDUCATION
Arts, Council on the 94,596 87,799 66,071 46,157 46,246 46,246

FY23 Mid-Year Update T-125

 CASH DISBURSEMENTS BY FUNCTION
STATE OPERATING FUNDS
(thousands of dollars)

FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027

Actuals Projected Projected Projected Projected Projected
Education, Department of 32,542,517 35,015,667 38,249,433 40,182,215 41,650,286 43,247,701
School Aid 28,185,565 30,296,300 33,533,552 35,403,557 36,793,786 38,292,202
School Aid – Other 88,525 140,000 140,000 140,000 140,000 140,000
STAR Property Tax Relief 1,904,228 1,830,985 1,722,913 1,616,393 1,567,911 1,540,991
Special Education Categorical Programs 1,226,681 1,425,593 1,537,425 1,631,937 1,708,500 1,785,364
All Other 1,137,518 1,322,789 1,315,543 1,390,328 1,440,089 1,489,144
Functional Total 32,637,113 35,103,466 38,315,504 40,228,372 41,696,532 43,293,947

GENERAL GOVERNMENT
Budget, Division of the 12,077 36,758 35,607 35,607 35,607 35,607
Civil Service, Department of 16,301 21,385 21,417 21,799 22,188 22,586
Deferred Compensation Board 734 854 870 888 909 926
Elections, State Board of 13,620 27,950 32,652 37,998 33,353 53,716
Employee Relations, Office of 6,117 9,319 9,250 9,431 9,616 9,804
Ethics and Lobbying, Independent Commission on 5,558 7,830 7,731 7,731 7,731 7,731
Gaming Commission, New York State 151,547 355,013 205,638 205,641 205,641 205,641
General Services, Office of 97,646 101,157 103,207 100,447 102,607 104,816
Information Technology Services, Office of 556,611 608,251 639,603 640,635 655,146 670,030
Inspector General, Office of the 5,188 8,369 8,338 8,491 8,649 8,810
Labor Management Committees 25,021 39,360 40,355 41,300 42,127 42,972
Prevention of Domestic Violence, Office for 3,938 8,277 8,062 8,062 8,104 8,104
Public Employment Relations Board 3,788 3,869 3,868 3,937 4,011 4,084
State, Department of 71,719 107,812 92,165 90,665 89,665 89,415
Tax Appeals, Division of 2,899 3,058 3,040 3,040 3,040 3,040
Taxation and Finance, Department of 354,254 366,516 360,438 360,439 361,528 361,528
Veterans' Services, Division of 15,282 16,985 16,399 16,511 16,570 16,628
Welfare Inspector General, Office of 508 796 794 808 822 836
Workers' Compensation Board 199,980 203,082 205,492 210,775 216,241 221,862
Functional Total 1,542,788 1,926,641 1,794,926 1,804,205 1,823,555 1,868,136

ELECTED OFFICIALS
Audit and Control, Department of 196,077 202,936 204,964 208,277 211,677 215,150
Executive Chamber 15,477 18,139 17,854 17,854 17,854 17,854
Judiciary 3,135,801 3,215,238 3,253,951 3,254,059 3,264,659 3,272,059
Law, Department of 217,824 244,299 243,808 247,108 250,489 253,949
Legislature 230,412 260,606 260,601 260,601 260,601 260,601
Lieutenant Governor, Office of the 510 753 746 746 746 746
Functional Total 3,796,101 3,941,971 3,981,924 3,988,645 4,006,026 4,020,359

LOCAL GOVERNMENT ASSISTANCE

Aid and Incentives for Municipalities 695,287 739,773 763,352 763,352 763,352 763,352
County-Wide Shared Services Initiative 21,414 31,000 60,000 60,000 60,000 60,000
Miscellaneous Financial Assistance 17,905 25,465 3,750 3,750 3,750 3,750
Municipalities with VLT Facilities 28,885 28,885 28,885 28,885 28,885 28,885
Small Government Assistance 217 218 218 218 218 218
Functional Total 763,708 825,341 856,205 856,205 856,205 856,205

ALL OTHER CATEGORIES

General State Charges 8,014,508 7,862,606 8,554,366 9,748,786 11,047,270 12,432,668
Long-Term Debt Service 12,559,086 7,657,291 4,950,754 4,516,549 5,683,886 5,712,866
Miscellaneous (127,974) (214,796) 239,648 (53,766) 394,810 388,995
Functional Total 20,445,620 15,305,101 13,744,768 14,211,569 17,125,966 18,534,529

TOTAL STATE OPERATING FUNDS SPENDING 117,403,498 121,833,202 124,842,666 129,528,026 136,098,424 141,476,943

FY23 Mid-Year Update T-126

 CASH DISBURSEMENTS BY FUNCTION
STATE OPERATING FUNDS
LOCAL ASSISTANCE
(thousands of dollars)

FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027

Actuals Projected Projected Projected Projected Projected

ECONOMIC DEVELOPMENT AND GOVERNMENT OVERSIGHT

Agriculture and Markets, Department of 32,359 45,077 35,276 35,276 35,276 35,276
Alcoholic Beverage Control, Division of 0 50,000 (8,891) (25,007) 1,709 60,006
Economic Development, Department of 45,278 51,958 46,044 46,044 46,044 46,044
Empire State Development Corporation 704,377 381,795 195,600 138,100 133,100 133,100
Financial Services, Department of 68,871 75,122 74,872 74,872 74,872 74,872
Olympic Regional Development Authority 0 50,000 0 0 0 0
Public Service Department 877 250,160 134 131 133 133
Functional Total 851,762 904,112 343,035 269,416 291,134 349,431

PARKS AND THE ENVIRONMENT

Environmental Conservation, Department of 6,063 2,638 1,978 1,978 1,978 1,978
Parks, Recreation and Historic Preservation, Office of 5,308 8,125 4,750 4,750 4,750 4,750
Functional Total 11,371 10,763 6,728 6,728 6,728 6,728

TRANSPORTATION
Motor Vehicles, Department of 0 (375) (375) (375) (375) (375)
Transportation, Department of 3,786,094 4,598,608 4,850,438 4,851,983 4,853,544 4,855,121
Functional Total 3,786,094 4,598,233 4,850,063 4,851,608 4,853,169 4,854,746

HEALTH
Aging, Office for the 137,086 172,256 166,506 172,022 177,622 183,361
Health, Department of 23,774,832 27,303,592 29,097,341 31,495,982 33,129,866 34,907,271
Medical Assistance 21,426,940 24,760,775 26,493,780 28,876,206 30,492,390 32,248,450
Medicaid Administration 545,207 438,613 425,431 425,431 425,431 425,431
Public Health 1,802,685 2,104,204 2,178,130 2,194,345 2,212,045 2,233,390
Functional Total 23,911,918 27,475,848 29,263,847 31,668,004 33,307,488 35,090,632

SOCIAL WELFARE
Children and Family Services, Office of 1,793,457 1,744,565 1,841,717 2,593,717 2,594,717 2,594,717
OCFS 1,741,517 1,670,328 1,767,480 2,519,480 2,520,480 2,520,480
OCFS - Other 51,940 74,237 74,237 74,237 74,237 74,237
Housing and Community Renewal, Division of (19,850) 134,457 47,489 48,178 48,178 48,178
Labor, Department of 2,085,958 114,923 5,150 5,150 5,150 5,150
National and Community Service 267 432 432 432 432 432
Temporary and Disability Assistance, Office of 1,346,367 2,626,387 1,749,233 1,825,476 1,814,676 1,862,561
Welfare Assistance 1,148,717 1,270,591 1,267,637 1,296,098 1,242,480 1,242,565
All Other 197,650 1,355,796 481,596 529,378 572,196 619,996
Functional Total 5,206,199 4,620,764 3,644,021 4,472,953 4,463,153 4,511,038

MENTAL HYGIENE
Addiction Services and Supports, Office of 371,244 724,075 560,238 569,610 577,519 608,556
OASAS 349,919 659,950 517,413 542,485 550,394 581,431
OASAS - Other 21,325 64,125 42,825 27,125 27,125 27,125
Justice Center 649 649 649 649 649 649
Mental Health, Office of 1,475,013 2,027,187 2,070,713 2,118,063 2,169,863 2,219,263
OMH 1,161,108 1,566,830 1,658,599 1,729,272 1,773,052 1,814,031
OMH - Other 313,905 460,357 412,114 388,791 396,811 405,232
People with Developmental Disabilities, Office for 2,812,690 2,799,846 4,177,675 3,021,096 3,000,337 3,139,237
OPWDD 401,090 433,068 441,050 460,450 470,750 481,250
OPWDD - Other 2,411,600 2,366,778 3,736,625 2,560,646 2,529,587 2,657,987
Functional Total 4,659,596 5,551,757 6,809,275 5,709,418 5,748,368 5,967,705

PUBLIC PROTECTION/CRIMINAL JUSTICE

Corrections and Community Supervision, Department of 48,496 17,356 17,356 17,356 17,356 17,356
DOCCS 20,028 8,956 8,956 8,956 8,956 8,956
DOCCS - Other 28,468 8,400 8,400 8,400 8,400 8,400
Criminal Justice Services, Division of 230,078 350,296 291,084 291,084 291,084 291,084
Homeland Security and Emergency Services, Division of 65,490 114,285 113,013 113,013 113,102 113,104
Indigent Legal Services, Office of 117,660 324,284 337,296 337,296 337,296 337,296
Military and Naval Affairs, Division of 1,394 908 930 953 977 1,001
Victim Services, Office of 16,970 44,358 43,358 43,358 28,958 28,958
Functional Total 480,088 851,487 803,037 803,060 788,773 788,799

HIGHER EDUCATION
City University of New York 1,659,532 1,853,276 1,903,197 1,931,893 1,968,981 1,978,206
Higher Education Services Corporation, New York State 612,525 752,189 878,775 971,296 990,946 996,251
State University of New York 452,466 458,224 448,640 448,640 448,640 448,640
Functional Total 2,724,523 3,063,689 3,230,612 3,351,829 3,408,567 3,423,097

EDUCATION
Arts, Council on the 90,448 82,983 61,233 41,233 41,233 41,233
Education, Department of 32,363,641 34,803,401 38,033,533 39,960,935 41,423,979 43,020,694
School Aid 28,185,565 30,296,300 33,533,552 35,403,557 36,793,786 38,292,202
School Aid – Other 88,525 140,000 140,000 140,000 140,000 140,000
STAR Property Tax Relief 1,904,228 1,830,985 1,722,913 1,616,393 1,567,911 1,540,991
Special Education Categorical Programs 1,226,681 1,425,593 1,537,425 1,631,937 1,708,500 1,785,364
All Other 958,642 1,110,523 1,099,643 1,169,048 1,213,782 1,262,137
Functional Total 32,454,089 34,886,384 38,094,766 40,002,168 41,465,212 43,061,927

GENERAL GOVERNMENT
Civil Service, Department of 15 300 300 300 300 300

FY23 Mid-Year Update T-127

 CASH DISBURSEMENTS BY FUNCTION
STATE OPERATING FUNDS
LOCAL ASSISTANCE
(thousands of dollars)

FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027

Actuals Projected Projected Projected Projected Projected
Elections, State Board of 3,292 4,000 14,000 19,000 14,000 34,000
Gaming Commission, New York State 89,407 268,800 127,000 127,000 127,000 127,000
Prevention of Domestic Violence, Office for 2,880 6,112 5,912 5,912 5,912 5,912
State, Department of 21,389 32,492 17,528 17,528 17,528 17,528
Taxation and Finance, Department of 6,295 6,776 6,776 6,776 6,776 6,776
Veterans' Services, Division of 9,262 10,038 9,383 9,383 9,383 9,383
Functional Total 132,540 328,518 180,899 185,899 180,899 200,899

ELECTED OFFICIALS
Audit and Control, Department of 32,025 32,025 32,025 32,025 32,025 32,025
Judiciary 173,342 277,800 277,800 277,800 277,800 277,800
Functional Total 205,367 309,825 309,825 309,825 309,825 309,825

LOCAL GOVERNMENT ASSISTANCE

Aid and Incentives for Municipalities 695,286 739,773 763,352 763,352 763,352 763,352
County-Wide Shared Services Initiative 21,414 31,000 60,000 60,000 60,000 60,000
Miscellaneous Financial Assistance 17,905 25,465 3,750 3,750 3,750 3,750
Municipalities with VLT Facilities 28,885 28,885 28,885 28,885 28,885 28,885
Small Government Assistance 217 218 218 218 218 218
Functional Total 763,707 825,341 856,205 856,205 856,205 856,205

ALL OTHER CATEGORIES

Miscellaneous (189,162) 21,237 85,493 (417,419) 7,697 7,820
Functional Total (189,162) 21,237 85,493 (417,419) 7,697 7,820

TOTAL LOCAL ASSISTANCE SPENDING 74,998,092 83,447,958 88,477,806 92,069,694 95,687,218 99,428,852

FY23 Mid-Year Update T-128

 CASH DISBURSEMENTS BY FUNCTION
STATE OPERATING FUNDS
STATE OPERATIONS
(thousands of dollars)

FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027

Actuals Projected Projected Projected Projected Projected

ECONOMIC DEVELOPMENT AND GOVERNMENT OVERSIGHT

Agriculture and Markets, Department of 40,726 45,455 47,048 47,646 47,876 48,109
Alcoholic Beverage Control, Division of 12,389 68,235 48,295 47,263 51,874 54,822
Economic Development, Department of 72,801 26,274 24,132 19,052 19,052 19,052
Financial Services, Department of 223,025 217,482 216,520 216,520 216,520 216,520
Olympic Regional Development Authority 12,453 11,554 11,554 11,554 11,554 11,554
Public Service Department 58,186 55,845 57,983 58,988 60,012 61,704
Functional Total 419,580 424,845 405,532 401,023 406,888 411,761

PARKS AND THE ENVIRONMENT

Adirondack Park Agency 4,456 5,698 5,516 5,613 5,711 5,812
Environmental Conservation, Department of 244,790 244,217 244,405 244,503 247,655 247,295
Parks, Recreation and Historic Preservation, Office of 177,299 203,724 202,597 205,901 209,267 212,699
Functional Total 426,545 453,639 452,518 456,017 462,633 465,806

TRANSPORTATION
Motor Vehicles, Department of 58,653 66,688 78,359 78,359 78,359 78,359
Transportation, Department of 308,010 356,083 341,177 341,216 350,984 361,026
Functional Total 366,663 422,771 419,536 419,575 429,343 439,385

HEALTH
Aging, Office for the 2,026 5,601 4,332 4,334 4,336 4,336
Health, Department of 1,892,541 946,713 646,574 645,244 886,484 887,792
Essential Plan 63,350 75,124 90,791 91,478 100,324 102,078
Medicaid Administration 253,760 300,374 306,374 303,267 304,265 303,056
Public Health 1,575,431 571,215 249,409 250,499 481,895 482,658
Medicaid Inspector General, Office of the 18,971 19,128 19,155 19,222 19,293 19,293
Functional Total 1,913,538 971,442 670,061 668,800 910,113 911,421

SOCIAL WELFARE
Children and Family Services, Office of 196,669 328,486 326,914 332,377 337,562 340,366
OCFS 196,669 328,486 326,914 332,377 337,562 340,366
Housing and Community Renewal, Division of 54,187 68,453 68,782 68,797 68,814 68,814
Human Rights, Division of 12,567 12,931 12,835 12,844 12,853 12,853
Labor, Department of 90,806 64,780 54,423 54,461 54,486 54,498
National and Community Service 281 351 352 355 358 361
Temporary and Disability Assistance, Office of 132,163 120,065 119,176 119,318 119,407 119,474
All Other 132,163 120,065 119,176 119,318 119,407 119,474
Functional Total 486,673 595,066 582,482 588,152 593,480 596,366

MENTAL HYGIENE
Addiction Services and Supports, Office of 85,158 107,227 109,944 110,658 109,010 110,402
OASAS 33,628 53,688 56,658 56,711 54,349 55,014
OASAS - Other 51,530 53,539 53,286 53,947 54,661 55,388
Justice Center 31,877 38,141 38,209 38,771 39,367 40,059
Mental Health, Office of 1,513,813 1,640,803 1,596,635 1,624,177 1,652,420 1,681,142
OMH 440,653 444,345 431,432 439,344 446,313 453,390
OMH - Other 1,073,160 1,196,458 1,165,203 1,184,833 1,206,107 1,227,752
People with Developmental Disabilities, Office for 1,375,460 1,602,089 1,497,071 1,514,054 1,531,357 1,548,909
OPWDD 12,850 202 202 202 202 202
OPWDD - Other 1,362,610 1,601,887 1,496,869 1,513,852 1,531,155 1,548,707
Functional Total 3,006,308 3,388,260 3,241,859 3,287,660 3,332,154 3,380,512

PUBLIC PROTECTION/CRIMINAL JUSTICE

Correction, Commission of 2,792 3,028 3,095 3,178 3,262 3,348
Corrections and Community Supervision, Department of 1,907,248 2,675,324 2,648,152 2,638,361 2,636,409 2,637,292
DOCCS 1,907,248 2,675,324 2,648,152 2,638,361 2,636,409 2,637,292
Criminal Justice Services, Division of 36,285 39,401 39,899 41,358 42,169 42,965
Homeland Security and Emergency Services, Division of 32,921 47,715 48,493 49,711 50,953 52,214
Indigent Legal Services, Office of 3,005 4,818 4,844 4,932 5,025 5,120
Judicial Conduct, Commission on 6,148 7,293 7,189 7,189 7,189 7,189
Judicial Nomination, Commission on 0 30 30 30 30 30
Judicial Screening Committees, New York State 1 38 38 38 38 38
Military and Naval Affairs, Division of 21,403 83,657 84,063 84,639 85,156 85,686
Prosecutorial Conduct, Commission on 0 1,750 1,750 1,750 1,750 1,750
State Police, Division of 564,601 861,968 868,961 885,643 902,664 920,031
Statewide Financial System 30,126 31,972 31,970 31,997 32,734 33,492
Victim Services, Office of 3,484 6,496 6,452 6,452 6,524 6,524
Functional Total 2,608,014 3,763,490 3,744,936 3,755,278 3,773,903 3,795,679

HIGHER EDUCATION
Higher Education Services Corporation, New York State 15,739 30,593 30,475 23,836 17,200 17,609
State University of New York 6,515,057 6,646,191 6,688,129 6,731,800 6,810,786 6,890,791
Functional Total 6,530,796 6,676,784 6,718,604 6,755,636 6,827,986 6,908,400

EDUCATION
Arts, Council on the 4,148 4,816 4,838 4,924 5,013 5,013
Education, Department of 139,851 167,693 170,768 174,498 178,007 178,007
All Other 139,851 167,693 170,768 174,498 178,007 178,007
Functional Total 143,999 172,509 175,606 179,422 183,020 183,020

GENERAL GOVERNMENT

FY23 Mid-Year Update T-129

 CASH DISBURSEMENTS BY FUNCTION
STATE OPERATING FUNDS
STATE OPERATIONS
(thousands of dollars)

FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027

Actuals Projected Projected Projected Projected Projected
Budget, Division of the 11,235 35,438 34,307 34,307 34,307 34,307
Civil Service, Department of 16,266 20,839 20,866 21,243 21,627 22,020
Deferred Compensation Board 455 598 609 622 637 649
Elections, State Board of 10,328 23,950 18,652 18,998 19,353 19,716
Employee Relations, Office of 6,117 9,315 9,250 9,431 9,616 9,804
Ethics and Lobbying, Independent Commission on 5,558 7,830 7,731 7,731 7,731 7,731
Gaming Commission, New York State 45,978 65,749 58,382 58,385 58,385 58,385
General Services, Office of 94,847 98,447 100,481 97,667 99,771 101,923
Information Technology Services, Office of 556,611 608,251 639,603 640,635 655,146 670,030
Inspector General, Office of the 5,188 8,369 8,338 8,491 8,649 8,810
Labor Management Committees 23,341 34,260 35,153 35,994 36,715 37,452
Prevention of Domestic Violence, Office for 1,058 2,165 2,150 2,150 2,192 2,192
Public Employment Relations Board 3,788 3,869 3,868 3,937 4,011 4,084
State, Department of 39,650 56,193 55,673 54,173 53,173 52,923
Tax Appeals, Division of 2,899 3,058 3,040 3,040 3,040 3,040
Taxation and Finance, Department of 325,639 338,153 332,085 332,086 333,175 333,175
Veterans' Services, Division of 6,020 6,942 7,011 7,123 7,182 7,240
Welfare Inspector General, Office of 508 796 794 808 822 836
Workers' Compensation Board 144,878 147,208 149,505 152,758 156,108 159,533
Functional Total 1,300,364 1,471,430 1,487,498 1,489,579 1,511,640 1,533,850

ELECTED OFFICIALS
Audit and Control, Department of 162,313 168,527 170,602 173,830 177,142 180,523
Executive Chamber 15,477 18,139 17,854 17,854 17,854 17,854
Judiciary 1,958,087 2,109,324 2,109,300 2,109,300 2,109,300 2,109,300
Law, Department of 196,776 218,580 218,468 221,304 224,201 227,160
Legislature 230,412 260,606 260,601 260,601 260,601 260,601
Lieutenant Governor, Office of the 510 753 746 746 746 746
Functional Total 2,563,575 2,775,929 2,777,571 2,783,635 2,789,844 2,796,184

LOCAL GOVERNMENT ASSISTANCE

Aid and Incentives for Municipalities 1 0 0 0 0 0
Functional Total 1 0 0 0 0 0

ALL OTHER CATEGORIES

Long-Term Debt Service 14,157 45,497 46,270 46,270 46,270 46,270
Miscellaneous 55,514 (237,447) 152,748 362,224 385,660 379,697
Functional Total 69,671 (191,950) 199,018 408,494 431,930 425,967

TOTAL STATE OPERATIONS SPENDING 19,835,727 20,924,215 20,875,221 21,193,271 21,652,934 21,848,351

FY23 Mid-Year Update T-130

 CASH DISBURSEMENTS BY FUNCTION
STATE OPERATING FUNDS
PERSONAL SERVICE
(thousands of dollars)

FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027

Actuals Projected Projected Projected Projected Projected

ECONOMIC DEVELOPMENT AND GOVERNMENT OVERSIGHT

Agriculture and Markets, Department of 34,330 38,508 40,276 40,921 41,085 41,251
Alcoholic Beverage Control, Division of 8,554 29,974 27,781 27,622 29,373 30,568
Economic Development, Department of 11,934 15,391 15,329 14,769 14,769 14,769
Financial Services, Department of 166,925 162,137 161,204 161,204 161,204 161,204
Olympic Regional Development Authority 7,125 5,338 5,338 5,338 5,338 5,338
Public Service Department 47,568 47,203 49,240 50,174 51,127 52,098
Functional Total 276,436 298,551 299,168 300,028 302,896 305,228

PARKS AND THE ENVIRONMENT

Adirondack Park Agency 4,145 4,772 4,835 4,925 5,016 5,110
Environmental Conservation, Department of 213,336 199,767 194,812 197,579 200,399 200,039
Parks, Recreation and Historic Preservation, Office of 140,535 164,735 163,264 166,208 169,210 172,274
Functional Total 358,016 369,274 362,911 368,712 374,625 377,423

TRANSPORTATION
Motor Vehicles, Department of 44,424 49,682 48,784 48,784 48,784 48,784
Transportation, Department of 144,237 177,258 162,352 162,391 167,243 172,240
Functional Total 188,661 226,940 211,136 211,175 216,027 221,024

HEALTH
Aging, Office for the 1,920 5,467 4,196 4,196 4,196 4,196
Health, Department of 235,473 327,546 345,209 345,073 345,405 345,727
Essential Plan 3,482 4,505 5,324 5,452 5,702 5,852
Medicaid Administration 45,694 53,117 58,764 58,619 58,542 58,609
Public Health 186,297 269,924 281,121 281,002 281,161 281,266
Medicaid Inspector General, Office of the 16,896 16,708 16,673 16,673 16,673 16,673
Functional Total 254,289 349,721 366,078 365,942 366,274 366,596

SOCIAL WELFARE
Children and Family Services, Office of 121,118 237,668 233,699 237,455 240,712 244,003
OCFS 121,118 237,668 233,699 237,455 240,712 244,003
Housing and Community Renewal, Division of 41,980 46,151 46,483 46,498 46,515 46,515
Human Rights, Division of 12,045 11,902 11,806 11,815 11,824 11,824
Labor, Department of 32,387 36,778 35,567 35,586 35,606 35,618
National and Community Service 281 342 343 346 349 352
Temporary and Disability Assistance, Office of 63,548 70,105 69,711 69,780 69,850 69,923
All Other 63,548 70,105 69,711 69,780 69,850 69,923
Functional Total 271,359 402,946 397,609 401,480 404,856 408,235

MENTAL HYGIENE
Addiction Services and Supports, Office of 62,771 75,924 75,555 76,662 73,896 74,550
OASAS 22,677 35,987 35,676 36,421 33,289 33,573
OASAS - Other 40,094 39,937 39,879 40,241 40,607 40,977
Justice Center 24,942 30,566 30,407 30,741 31,088 31,524
Mental Health, Office of 1,212,582 1,282,744 1,269,920 1,284,602 1,299,578 1,314,703
OMH 361,137 379,805 376,686 380,974 385,297 389,663
OMH - Other 851,445 902,939 893,234 903,628 914,281 925,040
People with Developmental Disabilities, Office for 1,201,387 1,365,371 1,260,112 1,272,255 1,284,519 1,296,906
OPWDD 570 0 0 0 0 0
OPWDD - Other 1,200,817 1,365,371 1,260,112 1,272,255 1,284,519 1,296,906
Functional Total 2,501,682 2,754,605 2,635,994 2,664,260 2,689,081 2,717,683

PUBLIC PROTECTION/CRIMINAL JUSTICE

Correction, Commission of 2,677 2,801 2,862 2,939 3,017 3,097
Corrections and Community Supervision, Department of 1,505,198 2,183,193 2,174,974 2,175,823 2,176,689 2,177,572
DOCCS 1,505,198 2,183,193 2,174,974 2,175,823 2,176,689 2,177,572
Criminal Justice Services, Division of 30,978 30,469 30,773 31,366 31,981 32,578
Homeland Security and Emergency Services, Division of 21,152 34,002 34,479 35,394 36,326 37,270
Indigent Legal Services, Office of 2,764 3,958 3,969 4,040 4,116 4,193
Judicial Conduct, Commission on 4,492 5,536 5,432 5,432 5,432 5,432
Military and Naval Affairs, Division of 12,666 70,437 70,593 70,916 71,245 71,582
Prosecutorial Conduct, Commission on 0 1,350 1,350 1,350 1,350 1,350
State Police, Division of 498,155 767,724 781,710 797,027 812,650 828,587
Statewide Financial System 12,352 12,596 12,594 12,621 12,883 13,151
Victim Services, Office of 3,213 3,779 3,736 3,736 3,799 3,799
Functional Total 2,093,647 3,115,845 3,122,472 3,140,644 3,159,488 3,178,611

HIGHER EDUCATION
Higher Education Services Corporation, New York State 8,813 11,467 11,353 10,526 9,700 9,884
State University of New York 4,213,104 4,395,223 4,429,774 4,465,779 4,504,955 4,545,111
Functional Total 4,221,917 4,406,690 4,441,127 4,476,305 4,514,655 4,554,995

EDUCATION
Arts, Council on the 2,678 2,959 2,945 2,995 3,046 3,046
Education, Department of 93,619 106,222 108,165 110,483 112,526 112,526
All Other 93,619 106,222 108,165 110,483 112,526 112,526
Functional Total 96,297 109,181 111,110 113,478 115,572 115,572

GENERAL GOVERNMENT
Budget, Division of the 26,807 32,195 31,602 31,602 31,602 31,602
Civil Service, Department of 16,265 18,988 18,944 19,273 19,609 19,952

FY23 Mid-Year Update T-131

 CASH DISBURSEMENTS BY FUNCTION
STATE OPERATING FUNDS
PERSONAL SERVICE
(thousands of dollars)

FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027

Actuals Projected Projected Projected Projected Projected
Deferred Compensation Board 485 422 429 438 447 456
Elections, State Board of 6,676 12,369 12,425 12,607 12,792 12,980
Employee Relations, Office of 5,550 9,104 9,033 9,209 9,388 9,571
Ethics and Lobbying, Independent Commission on 4,809 6,773 6,674 6,674 6,674 6,674
Gaming Commission, New York State 32,453 34,459 34,059 34,061 34,061 34,061
General Services, Office of 41,245 45,279 46,846 47,757 48,684 49,631
Information Technology Services, Office of 276,530 325,415 334,310 335,342 342,406 349,620
Inspector General, Office of the 4,138 6,971 6,908 7,027 7,149 7,273
Labor Management Committees 6,830 5,600 5,709 5,823 5,939 6,058
Prevention of Domestic Violence, Office for 980 1,970 1,955 1,955 1,993 1,993
Public Employment Relations Board 3,576 3,619 3,612 3,676 3,743 3,810
State, Department of 28,615 39,529 39,016 39,016 39,016 39,016
Tax Appeals, Division of 2,726 2,877 2,866 2,866 2,866 2,866
Taxation and Finance, Department of 278,226 264,563 263,195 263,195 263,195 263,195
Veterans' Services, Division of 5,799 6,568 6,613 6,701 6,755 6,809
Welfare Inspector General, Office of 504 687 685 699 713 727
Workers' Compensation Board 87,960 87,370 88,322 90,088 91,890 93,728
Functional Total 830,174 904,758 913,203 918,009 928,922 940,022

ELECTED OFFICIALS
Audit and Control, Department of 136,871 133,294 134,650 137,092 139,584 142,125
Executive Chamber 12,493 14,816 14,531 14,531 14,531 14,531
Judiciary 1,676,992 1,773,424 1,773,400 1,773,400 1,773,400 1,773,400
Law, Department of 145,627 159,871 159,441 161,901 164,409 166,968
Legislature 176,544 203,439 203,434 203,434 203,434 203,434
Lieutenant Governor, Office of the 423 686 679 679 679 679
Functional Total 2,148,950 2,285,530 2,286,135 2,291,037 2,296,037 2,301,137

ALL OTHER CATEGORIES

Miscellaneous 1,839 317,679 150,860 160,279 183,699 177,719
Functional Total 1,839 317,679 150,860 160,279 183,699 177,719

TOTAL PERSONAL SERVICE SPENDING 13,243,267 15,541,720 15,297,803 15,411,349 15,552,132 15,664,245

FY23 Mid-Year Update T-132

 CASH DISBURSEMENTS BY FUNCTION
STATE OPERATING FUNDS
NON-PERSONAL SERVICE/INDIRECT COSTS
(thousands of dollars)

FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027

Actuals Projected Projected Projected Projected Projected

ECONOMIC DEVELOPMENT AND GOVERNMENT OVERSIGHT

Agriculture and Markets, Department of 6,396 6,947 6,772 6,725 6,791 6,858
Alcoholic Beverage Control, Division of 3,835 38,261 20,514 19,641 22,501 24,254
Economic Development, Department of 60,867 10,883 8,803 4,283 4,283 4,283
Financial Services, Department of 56,100 55,345 55,316 55,316 55,316 55,316
Olympic Regional Development Authority 5,328 6,216 6,216 6,216 6,216 6,216
Public Service Department 10,618 8,642 8,743 8,814 8,885 9,606
Functional Total 143,144 126,294 106,364 100,995 103,992 106,533

PARKS AND THE ENVIRONMENT

Adirondack Park Agency 311 926 681 688 695 702
Environmental Conservation, Department of 31,454 44,450 49,593 46,924 47,256 47,256
Parks, Recreation and Historic Preservation, Office of 36,764 38,989 39,333 39,693 40,057 40,425
Functional Total 68,529 84,365 89,607 87,305 88,008 88,383

TRANSPORTATION
Motor Vehicles, Department of 14,229 17,006 29,575 29,575 29,575 29,575
Transportation, Department of 163,773 178,825 178,825 178,825 183,741 188,786
Functional Total 178,002 195,831 208,400 208,400 213,316 218,361

HEALTH
Aging, Office for the 106 134 136 138 140 140
Health, Department of 1,657,068 619,167 301,365 300,171 541,079 542,065
Essential Plan 59,868 70,619 85,467 86,026 94,622 96,226
Medicaid Administration 208,066 247,257 247,610 244,648 245,723 244,447
Public Health 1,389,134 301,291 (31,712) (30,503) 200,734 201,392
Medicaid Inspector General, Office of the 2,075 2,420 2,482 2,549 2,620 2,620
Functional Total 1,659,249 621,721 303,983 302,858 543,839 544,825

SOCIAL WELFARE
Children and Family Services, Office of 75,551 90,818 93,215 94,922 96,850 96,363
OCFS 75,551 90,818 93,215 94,922 96,850 96,363
Housing and Community Renewal, Division of 12,207 22,302 22,299 22,299 22,299 22,299
Human Rights, Division of 522 1,029 1,029 1,029 1,029 1,029
Labor, Department of 58,419 28,002 18,856 18,875 18,880 18,880
National and Community Service 0 9 9 9 9 9
Temporary and Disability Assistance, Office of 68,615 49,960 49,465 49,538 49,557 49,551
All Other 68,615 49,960 49,465 49,538 49,557 49,551
Functional Total 215,314 192,120 184,873 186,672 188,624 188,131

MENTAL HYGIENE
Addiction Services and Supports, Office of 22,387 31,303 34,389 33,996 35,114 35,852
OASAS 10,951 17,701 20,982 20,290 21,060 21,441
OASAS - Other 11,436 13,602 13,407 13,706 14,054 14,411
Justice Center 6,935 7,575 7,802 8,030 8,279 8,535
Mental Health, Office of 301,231 358,059 326,715 339,575 352,842 366,439
OMH 79,516 64,540 54,746 58,370 61,016 63,727
OMH - Other 221,715 293,519 271,969 281,205 291,826 302,712
People with Developmental Disabilities, Office for 174,073 236,718 236,959 241,799 246,838 252,003
OPWDD 12,280 202 202 202 202 202
OPWDD - Other 161,793 236,516 236,757 241,597 246,636 251,801
Functional Total 504,626 633,655 605,865 623,400 643,073 662,829

PUBLIC PROTECTION/CRIMINAL JUSTICE

Correction, Commission of 115 227 233 239 245 251
Corrections and Community Supervision, Department of 402,050 492,131 473,178 462,538 459,720 459,720
DOCCS 402,050 492,131 473,178 462,538 459,720 459,720
Criminal Justice Services, Division of 5,307 8,932 9,126 9,992 10,188 10,387
Homeland Security and Emergency Services, Division of 11,769 13,713 14,014 14,317 14,627 14,944
Indigent Legal Services, Office of 241 860 875 892 909 927
Judicial Conduct, Commission on 1,656 1,757 1,757 1,757 1,757 1,757
Judicial Nomination, Commission on 0 30 30 30 30 30
Judicial Screening Committees, New York State 1 38 38 38 38 38
Military and Naval Affairs, Division of 8,737 13,220 13,470 13,723 13,911 14,104
Prosecutorial Conduct, Commission on 0 400 400 400 400 400
State Police, Division of 66,446 94,244 87,251 88,616 90,014 91,444
Statewide Financial System 17,774 19,376 19,376 19,376 19,851 20,341
Victim Services, Office of 271 2,717 2,716 2,716 2,725 2,725
Functional Total 514,367 647,645 622,464 614,634 614,415 617,068

HIGHER EDUCATION
Higher Education Services Corporation, New York State 6,926 19,126 19,122 13,310 7,500 7,725
State University of New York 2,301,953 2,250,968 2,258,355 2,266,021 2,305,831 2,345,680
Functional Total 2,308,879 2,270,094 2,277,477 2,279,331 2,313,331 2,353,405

EDUCATION
Arts, Council on the 1,470 1,857 1,893 1,929 1,967 1,967
Education, Department of 46,232 61,471 62,603 64,015 65,481 65,481
All Other 46,232 61,471 62,603 64,015 65,481 65,481
Functional Total 47,702 63,328 64,496 65,944 67,448 67,448

GENERAL GOVERNMENT

FY23 Mid-Year Update T-133

 CASH DISBURSEMENTS BY FUNCTION
STATE OPERATING FUNDS
NON-PERSONAL SERVICE/INDIRECT COSTS
(thousands of dollars)

FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027

Actuals Projected Projected Projected Projected Projected
Budget, Division of the (15,572) 3,243 2,705 2,705 2,705 2,705
Civil Service, Department of 1 1,851 1,922 1,970 2,018 2,068
Deferred Compensation Board (30) 176 180 184 190 193
Elections, State Board of 3,652 11,581 6,227 6,391 6,561 6,736
Employee Relations, Office of 567 211 217 222 228 233
Ethics and Lobbying, Independent Commission on 749 1,057 1,057 1,057 1,057 1,057
Gaming Commission, New York State 13,525 31,290 24,323 24,324 24,324 24,324
General Services, Office of 53,602 53,168 53,635 49,910 51,087 52,292
Information Technology Services, Office of 280,081 282,836 305,293 305,293 312,740 320,410
Inspector General, Office of the 1,050 1,398 1,430 1,464 1,500 1,537
Labor Management Committees 16,511 28,660 29,444 30,171 30,776 31,394
Prevention of Domestic Violence, Office for 78 195 195 195 199 199
Public Employment Relations Board 212 250 256 261 268 274
State, Department of 11,035 16,664 16,657 15,157 14,157 13,907
Tax Appeals, Division of 173 181 174 174 174 174
Taxation and Finance, Department of 47,413 73,590 68,890 68,891 69,980 69,980
Veterans' Services, Division of 221 374 398 422 427 431
Welfare Inspector General, Office of 4 109 109 109 109 109
Workers' Compensation Board 56,918 59,838 61,183 62,670 64,218 65,805
Functional Total 470,190 566,672 574,295 571,570 582,718 593,828

ELECTED OFFICIALS
Audit and Control, Department of 25,442 35,233 35,952 36,738 37,558 38,398
Executive Chamber 2,984 3,323 3,323 3,323 3,323 3,323
Judiciary 281,095 335,900 335,900 335,900 335,900 335,900
Law, Department of 51,149 58,709 59,027 59,403 59,792 60,192
Legislature 53,868 57,167 57,167 57,167 57,167 57,167
Lieutenant Governor, Office of the 87 67 67 67 67 67
Functional Total 414,625 490,399 491,436 492,598 493,807 495,047

LOCAL GOVERNMENT ASSISTANCE

Aid and Incentives for Municipalities 1 0 0 0 0 0
Functional Total 1 0 0 0 0 0

ALL OTHER CATEGORIES

Long-Term Debt Service 14,157 45,497 46,270 46,270 46,270 46,270
Miscellaneous 53,675 (555,126) 1,888 201,945 201,961 201,978
Functional Total 67,832 (509,629) 48,158 248,215 248,231 248,248

TOTAL NON-PERSONAL SERVICE/INDIRECT COSTS SPENDING 6,592,460 5,382,495 5,577,418 5,781,922 6,100,802 6,184,106

FY23 Mid-Year Update T-134

 CASH DISBURSEMENTS BY FUNCTION
STATE OPERATING FUNDS
GENERAL STATE CHARGES
(thousands of dollars)

FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027

Actuals Projected Projected Projected Projected Projected

ECONOMIC DEVELOPMENT AND GOVERNMENT OVERSIGHT

Agriculture and Markets, Department of 1,103 2,302 2,296 2,296 2,296 2,296
Alcoholic Beverage Control, Division of 1,298 12,297 10,085 9,622 10,326 10,692
Economic Development, Department of 0 28 28 28 28 28
Financial Services, Department of 102,460 116,319 115,723 115,723 115,723 115,723
Olympic Regional Development Authority 0 1,500 1,500 1,500 1,500 1,500
Public Service Department 29,460 32,209 32,911 32,936 33,485 34,658
Functional Total 134,321 164,655 162,543 162,105 163,358 164,897

PARKS AND THE ENVIRONMENT

Environmental Conservation, Department of 48,764 47,823 46,972 46,972 46,972 46,972
Parks, Recreation and Historic Preservation, Office of 3,864 5,142 5,077 5,277 5,277 5,277
Functional Total 52,628 52,965 52,049 52,249 52,249 52,249

TRANSPORTATION
Motor Vehicles, Department of 21,897 27,819 27,333 27,333 27,333 27,333
Transportation, Department of 1,069 2,160 2,193 2,230 2,230 2,230
Functional Total 22,966 29,979 29,526 29,563 29,563 29,563

HEALTH
Health, Department of 33,877 46,605 47,791 47,677 47,778 47,845
Medicaid Administration 606 1 1 1 1 1
Public Health 33,271 46,604 47,790 47,676 47,777 47,844
Functional Total 33,877 46,605 47,791 47,677 47,778 47,845

SOCIAL WELFARE
Children and Family Services, Office of 2,071 2,357 2,366 2,446 2,527 2,613
OCFS 2,071 2,357 2,366 2,446 2,527 2,613
Housing and Community Renewal, Division of 20,606 27,538 27,455 27,465 27,472 27,244
Labor, Department of 19,539 27,412 27,352 27,371 27,384 27,393
Temporary and Disability Assistance, Office of 0 128 128 128 128 128
All Other 0 128 128 128 128 128
Functional Total 42,216 57,435 57,301 57,410 57,511 57,378

MENTAL HYGIENE
Addiction Services and Supports, Office of 0 0 509 817 828 840
OASAS 0 0 509 817 828 840
Justice Center 768 0 0 0 0 0
Mental Health, Office of 0 0 233 388 393 398
OMH 0 0 233 388 393 398
Functional Total 768 0 742 1,205 1,221 1,238

PUBLIC PROTECTION/CRIMINAL JUSTICE

Corrections and Community Supervision, Department of 123 657 635 637 639 642
DOCCS 123 657 635 637 639 642
Criminal Justice Services, Division of 0 1 0 0 0 0
Homeland Security and Emergency Services, Division of 430 1,011 873 876 879 882
Indigent Legal Services, Office of 1,716 2,422 2,433 2,506 2,554 2,603
Military and Naval Affairs, Division of 0 10 10 10 10 10
State Police, Division of 20,519 29,536 29,523 29,523 29,523 29,523
Victim Services, Office of 1,681 1,710 1,683 1,683 1,683 1,683
Functional Total 24,469 35,347 35,157 35,235 35,288 35,343

HIGHER EDUCATION
Higher Education Services Corporation, New York State 5,760 6,884 6,819 3,409 0 0
State University of New York 511,495 563,862 571,265 585,020 599,292 613,748
Functional Total 517,255 570,746 578,084 588,429 599,292 613,748

EDUCATION
Education, Department of 39,025 44,573 45,132 46,782 48,300 49,000
All Other 39,025 44,573 45,132 46,782 48,300 49,000
Functional Total 39,025 44,573 45,132 46,782 48,300 49,000

GENERAL GOVERNMENT
Budget, Division of the 842 1,320 1,300 1,300 1,300 1,300
Civil Service, Department of 20 246 251 256 261 266
Deferred Compensation Board 279 256 261 266 272 277
Employee Relations, Office of 0 4 0 0 0 0
Gaming Commission, New York State 16,162 20,464 20,256 20,256 20,256 20,256
General Services, Office of 2,799 2,710 2,726 2,780 2,836 2,893
Labor Management Committees 1,680 5,100 5,202 5,306 5,412 5,520
State, Department of 10,680 19,127 18,964 18,964 18,964 18,964
Taxation and Finance, Department of 22,320 21,587 21,577 21,577 21,577 21,577
Veterans' Services, Division of 0 5 5 5 5 5
Workers' Compensation Board 55,102 55,874 55,987 58,017 60,133 62,329
Functional Total 109,884 126,693 126,529 128,727 131,016 133,387

ELECTED OFFICIALS
Audit and Control, Department of 1,739 2,384 2,337 2,422 2,510 2,602
Judiciary 1,004,372 828,114 866,851 866,959 877,559 884,959
Law, Department of 21,048 25,719 25,340 25,804 26,288 26,789
Functional Total 1,027,159 856,217 894,528 895,185 906,357 914,350

FY23 Mid-Year Update T-135

 CASH DISBURSEMENTS BY FUNCTION
STATE OPERATING FUNDS
GENERAL STATE CHARGES
(thousands of dollars)

FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027

Actuals Projected Projected Projected Projected Projected

ALL OTHER CATEGORIES

General State Charges 8,014,508 7,862,606 8,554,366 9,748,786 11,047,270 12,432,668
Miscellaneous 5,674 1,414 1,407 1,429 1,453 1,478
Functional Total 8,020,182 7,864,020 8,555,773 9,750,215 11,048,723 12,434,146

TOTAL GENERAL STATE CHARGES SPENDING 10,024,750 9,849,235 10,585,155 11,794,782 13,120,656 14,533,144

FY23 Mid-Year Update T-136

 CASH DISBURSEMENTS BY FUNCTION
CAPITAL PROJECTS FUNDS
(thousands of dollars)

FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027

Actuals Projected Projected Projected Projected Projected

ECONOMIC DEVELOPMENT AND GOVERNMENT OVERSIGHT

Agriculture and Markets, Department of 7,676 53,532 19,284 9,934 9,934 9,934
Economic Development Capital 1,603 8,000 8,000 8,000 8,000 8,000
Economic Development, Department of 14,745 8,400 7,700 7,900 7,900 7,900
Empire State Development Corporation 741,833 2,264,361 2,609,555 2,203,004 1,772,509 1,781,638
Energy Research and Development Authority, New York State 14,148 24,460 29,030 31,754 30,563 33,313
Lake Ontario Resiliency/Economic Development 42,496 10,000 0 0 0 0
Olympic Regional Development Authority 129,268 63,300 33,300 33,300 33,300 15,800
Power Authority, New York 3,428 2,100 4,300 2,000 2,000 2,000
Regional Economic Development Program 807 447 0 0 0 0
Strategic Investment Program 330 2,000 2,000 2,000 2,000 2,000
Functional Total 956,334 2,436,600 2,713,169 2,297,892 1,866,206 1,860,585

PARKS AND THE ENVIRONMENT

Adirondack Park Agency 0 6,000 15,000 0 0 0
Environmental Conservation, Department of 985,891 1,335,559 1,907,204 1,639,151 1,602,151 1,654,627
Hudson River Park Trust 6,621 30,000 10,000 10,000 5,633 0
Parks, Recreation and Historic Preservation, Office of 166,201 266,397 245,397 243,897 243,897 233,897
Functional Total 1,158,713 1,637,956 2,177,601 1,893,048 1,851,681 1,888,524

TRANSPORTATION
Metropolitan Transportation Authority 2,870,000 0 1,165,464 921,464 1,006,464 1,183,730
Motor Vehicles, Department of 306,032 328,271 324,538 324,538 324,538 324,538
Transportation, Department of 4,901,736 6,396,660 7,324,114 7,468,188 7,317,924 7,349,891
Functional Total 8,077,768 6,724,931 8,814,116 8,714,190 8,648,926 8,858,159

HEALTH
Health, Department of 788,769 1,013,870 1,154,400 1,086,846 890,008 679,960
Public Health 788,769 1,013,870 1,154,400 1,086,846 890,008 679,960
Functional Total 788,769 1,013,870 1,154,400 1,086,846 890,008 679,960

SOCIAL WELFARE
Children and Family Services, Office of 16,192 23,268 35,775 36,195 36,254 36,317
OCFS 16,192 23,268 35,775 36,195 36,254 36,317
Housing and Community Renewal, Division of 605,344 1,378,308 1,528,500 1,496,000 1,066,052 947,389
Nonprofit Infrastructure Capital Investment Program 7,626 35,000 32,660 10,000 0 0
Temporary and Disability Assistance, Office of 74,781 101,166 102,741 115,341 121,641 121,641
All Other 74,781 101,166 102,741 115,341 121,641 121,641
Functional Total 703,943 1,537,742 1,699,676 1,657,536 1,223,947 1,105,347

MENTAL HYGIENE
Addiction Services and Supports, Office of 44,593 104,631 121,454 116,872 110,745 105,760
OASAS 44,593 104,631 121,454 116,872 110,745 105,760
Mental Health, Office of 242,587 424,500 396,266 452,908 448,141 427,047
OMH 242,587 424,500 396,266 452,908 448,141 427,047
People with Developmental Disabilities, Office for 99,114 168,880 133,868 135,523 125,518 137,556
OPWDD 99,114 168,880 133,868 135,523 125,518 137,556
Functional Total 386,294 698,011 651,588 705,303 684,404 670,363

PUBLIC PROTECTION/CRIMINAL JUSTICE

Corrections and Community Supervision, Department of 358,582 350,714 354,921 354,964 315,008 315,052
DOCCS 358,582 350,714 354,921 354,964 315,008 315,052
Criminal Justice Services, Division of 0 47,750 69,500 31,750 7,000 4,000
Homeland Security and Emergency Services, Division of 9,732 52,266 47,071 52,657 47,908 41,093
Military and Naval Affairs, Division of 238,523 20,403 81,307 66,990 69,129 57,537
State Police, Division of 41,200 53,822 42,352 42,352 42,352 44,943
Victim Services, Office of 1,474 4,026 0 0 0 0
Functional Total 649,511 528,981 595,151 548,713 481,397 462,625

HIGHER EDUCATION
City University of New York 348,029 382,566 555,919 632,800 612,234 518,565
Higher Education Facilities Capital Matching Grants Program 21,198 19,150 27,150 21,650 15,150 10,150
State University Construction Fund 981 0 0 0 0 0
State University of New York 804,289 1,090,318 1,257,251 1,336,976 1,274,024 1,203,495
Functional Total 1,174,497 1,492,034 1,840,320 1,991,426 1,901,408 1,732,210

EDUCATION
Arts, Council on the 0 5,000 5,000 0 0 0
Education, Department of 211,789 537,499 607,374 484,763 302,541 151,601
School Aid 174,438 385,000 385,000 315,000 210,000 80,000
All Other 37,351 152,499 222,374 169,763 92,541 71,601
Functional Total 211,789 542,499 612,374 484,763 302,541 151,601

GENERAL GOVERNMENT
Elections, State Board of 2,395 18,200 6,030 5,171 0 0
General Services, Office of 225,491 305,827 251,711 207,119 186,089 195,878
Information Technology Services, Office of 94,398 192,378 193,474 132,116 105,700 105,700
Public Employment Relations Board 0 2,500 0 0 0 0
State, Department of 10,297 89,000 93,709 121,513 139,866 130,774
Veterans' Services, Division of 0 2,000 2,000 1,000 1,000 1,000
Workers' Compensation Board 4,210 3,600 3,700 13,000 13,900 11,083
Functional Total 336,791 613,505 550,624 479,919 446,555 444,435

FY23 Mid-Year Update T-137

 CASH DISBURSEMENTS BY FUNCTION
CAPITAL PROJECTS FUNDS
(thousands of dollars)

FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027

Actuals Projected Projected Projected Projected Projected

ELECTED OFFICIALS
Audit and Control, Department of 2,185 10,850 13,410 6,746 3,246 2,960
Judiciary 17,482 26,700 119 0 0 0
Law, Department of 1,092 4,470 3,000 1,500 0 0
Functional Total 20,759 42,020 16,529 8,246 3,246 2,960

ALL OTHER CATEGORIES

Arts and Cultural Facilities Improvement 3,489 25,000 35,000 5,000 0 0
Community Resliency, Economic Sustainability and Technology 0 5,000 25,000 25,000 30,000 50,000
Local Community Assistance Program 0 2,000 5,000 10,000 10,000 15,000
Miscellaneous 109,661 (893,397) (897,544) (798,369) (798,485) (798,497)
Special Infrastructure Account 126,063 466,811 1,394,424 221,250 134,326 57,072
Functional Total 239,213 (394,586) 561,880 (537,119) (624,159) (676,425)

TOTAL CAPITAL PROJECTS FUNDS SPENDING 14,704,381 16,873,563 21,387,428 19,330,763 17,676,160 17,180,344

FY23 Mid-Year Update T-138

 CASH DISBURSEMENTS BY FUNCTION
ALL GOVERNMENTAL FUNDS
(thousands of dollars)

FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027

Actuals Projected Projected Projected Projected Projected

ECONOMIC DEVELOPMENT AND GOVERNMENT OVERSIGHT

Agriculture and Markets, Department of 96,523 161,803 119,341 110,589 110,819 111,052
Local Assistance 32,879 45,077 35,276 35,276 35,276 35,276
State Operations 52,734 58,676 60,269 60,867 61,097 61,330
Personal Service 38,294 41,921 43,689 44,334 44,498 44,664
Non-Personal Service/Indirect Costs 14,440 16,755 16,580 16,533 16,599 16,666
General State Charges 3,234 4,518 4,512 4,512 4,512 4,512
Capital Projects 7,676 53,532 19,284 9,934 9,934 9,934
Alcoholic Beverage Control, Division of 18,083 130,532 49,489 31,878 63,909 125,520
Local Assistance 0 50,000 (8,891) (25,007) 1,709 60,006
State Operations 15,178 68,235 48,295 47,263 51,874 54,822
Personal Service 11,339 29,974 27,781 27,622 29,373 30,568
Non-Personal Service/Indirect Costs 3,839 38,261 20,514 19,641 22,501 24,254
General State Charges 2,905 12,297 10,085 9,622 10,326 10,692
Economic Development Capital 1,603 8,000 8,000 8,000 8,000 8,000
Local Assistance 1,603 8,000 8,000 8,000 8,000 8,000
Economic Development, Department of 143,094 375,960 311,204 83,324 83,324 83,324
Local Assistance 68,697 346,013 282,999 60,499 60,499 60,499
State Operations 73,998 26,519 24,377 19,297 19,297 19,297
Personal Service 12,626 15,391 15,329 14,769 14,769 14,769
Non-Personal Service/Indirect Costs 61,372 11,128 9,048 4,528 4,528 4,528
General State Charges 399 28 28 28 28 28
Capital Projects 0 3,400 3,800 3,500 3,500 3,500
Empire State Development Corporation 1,447,153 2,655,156 2,814,155 2,342,104 1,906,609 1,915,738
Local Assistance 1,414,390 933,358 1,033,690 849,288 1,073,288 1,187,912
Capital Projects 32,763 1,721,798 1,780,465 1,492,816 833,321 727,826
Energy Research and Development Authority, New York State 14,148 24,460 29,030 31,754 30,563 33,313
Capital Projects 14,148 24,460 29,030 31,754 30,563 33,313
Financial Services, Department of 394,356 410,323 408,515 408,515 408,515 408,515
Local Assistance 68,871 75,122 74,872 74,872 74,872 74,872
State Operations 223,025 218,882 217,920 217,920 217,920 217,920
Personal Service 166,925 162,137 161,204 161,204 161,204 161,204
Non-Personal Service/Indirect Costs 56,100 56,745 56,716 56,716 56,716 56,716
General State Charges 102,460 116,319 115,723 115,723 115,723 115,723
Lake Ontario Resiliency/Economic Development 42,496 10,000 0 0 0 0
Local Assistance 32,120 0 0 0 0 0
Capital Projects 10,376 10,000 0 0 0 0
Olympic Regional Development Authority 141,721 126,354 46,354 46,354 46,354 28,854
Local Assistance 0 50,000 0 0 0 0
State Operations 12,453 11,554 11,554 11,554 11,554 11,554
Personal Service 7,125 5,338 5,338 5,338 5,338 5,338
Non-Personal Service/Indirect Costs 5,328 6,216 6,216 6,216 6,216 6,216
General State Charges 0 1,500 1,500 1,500 1,500 1,500
Capital Projects 129,268 63,300 33,300 33,300 33,300 15,800
Power Authority, New York 3,428 2,100 4,300 2,000 2,000 2,000
Local Assistance 2,302 0 0 0 0 0
Capital Projects 1,126 2,100 4,300 2,000 2,000 2,000
Public Service Department 91,126 340,290 93,104 94,131 95,706 98,571
Local Assistance 877 250,160 134 131 133 133
State Operations 60,045 57,140 59,278 60,283 61,307 62,999
Personal Service 48,781 48,405 50,442 51,376 52,329 53,300
Non-Personal Service/Indirect Costs 11,264 8,735 8,836 8,907 8,978 9,699
General State Charges 30,204 32,990 33,692 33,717 34,266 35,439
Regional Economic Development Program 807 447 0 0 0 0
Local Assistance 807 0 0 0 0 0
Capital Projects 0 447 0 0 0 0
Strategic Investment Program 330 2,000 2,000 2,000 2,000 2,000
Local Assistance 330 0 0 0 0 0
Capital Projects 0 2,000 2,000 2,000 2,000 2,000

Functional Total 2,394,868 4,247,425 3,885,492 3,160,649 2,757,799 2,816,887

PARKS AND THE ENVIRONMENT

Adirondack Park Agency 4,670 12,048 20,866 5,963 6,061 6,162
State Operations 4,646 6,048 5,866 5,963 6,061 6,162
Personal Service 4,183 4,772 4,835 4,925 5,016 5,110
Non-Personal Service/Indirect Costs 463 1,276 1,031 1,038 1,045 1,052
General State Charges 24 0 0 0 0 0
Capital Projects 0 6,000 15,000 0 0 0
Environmental Conservation, Department of 1,342,572 1,694,819 2,265,141 1,997,186 1,963,338 2,015,454
Local Assistance 453,310 505,643 472,983 472,983 466,983 466,983
State Operations 286,611 290,047 290,235 290,333 293,485 293,125
Personal Service 237,771 228,655 223,700 226,467 229,287 228,927
Non-Personal Service/Indirect Costs 48,840 61,392 66,535 63,866 64,198 64,198
General State Charges 64,007 66,575 65,724 65,724 65,724 65,724
Capital Projects 538,644 832,554 1,436,199 1,168,146 1,137,146 1,189,622

FY23 Mid-Year Update T-139

 CASH DISBURSEMENTS BY FUNCTION
ALL GOVERNMENTAL FUNDS
(thousands of dollars)

FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027

Actuals Projected Projected Projected Projected Projected
Hudson River Park Trust 6,621 30,000 10,000 10,000 5,633 0
Capital Projects 6,621 30,000 10,000 10,000 5,633 0
Parks, Recreation and Historic Preservation, Office of 363,871 487,196 461,629 463,633 466,999 460,431
Local Assistance 7,618 9,395 6,020 6,020 6,020 6,020
State Operations 185,969 206,238 205,111 208,415 211,781 215,213
Personal Service 145,846 166,102 164,631 167,575 170,577 173,641
Non-Personal Service/Indirect Costs 40,123 40,136 40,480 40,840 41,204 41,572
General State Charges 5,329 5,166 5,101 5,301 5,301 5,301
Capital Projects 164,955 266,397 245,397 243,897 243,897 233,897

Functional Total 1,717,734 2,224,063 2,757,636 2,476,782 2,442,031 2,482,047

TRANSPORTATION
Metropolitan Transportation Authority 2,870,000 0 1,165,464 921,464 1,006,464 1,183,730
Local Assistance 2,870,000 0 1,165,464 921,464 1,006,464 1,183,730
Motor Vehicles, Department of 427,066 450,727 458,179 458,179 458,179 458,179
Local Assistance 14,605 17,625 17,625 17,625 17,625 17,625
State Operations 81,406 76,206 87,877 87,877 87,877 87,877
Personal Service 49,656 54,661 53,763 53,763 53,763 53,763
Non-Personal Service/Indirect Costs 31,750 21,545 34,114 34,114 34,114 34,114
General State Charges 25,023 28,625 28,139 28,139 28,139 28,139
Capital Projects 306,032 328,271 324,538 324,538 324,538 324,538
Transportation, Department of 9,091,443 11,426,066 12,590,559 12,736,339 12,598,378 12,642,852
Local Assistance 5,164,257 6,082,545 6,396,220 6,466,449 6,518,774 6,550,103
State Operations 348,056 379,926 365,020 365,059 375,497 386,227
Personal Service 176,467 187,742 172,836 172,875 178,042 183,362
Non-Personal Service/Indirect Costs 171,589 192,184 192,184 192,184 197,455 202,865
General State Charges 19,897 8,368 8,483 8,605 8,909 9,109
Capital Projects 3,559,233 4,955,227 5,820,836 5,896,226 5,695,198 5,697,413

Functional Total 12,388,509 11,876,793 14,214,202 14,115,982 14,063,021 14,284,761

HEALTH
Aging, Office for the 255,274 286,978 279,948 285,466 291,068 296,807
Local Assistance 246,558 270,961 265,200 270,716 276,316 282,055
State Operations 8,493 16,017 14,748 14,750 14,752 14,752
Personal Service 7,234 11,535 10,264 10,264 10,264 10,264
Non-Personal Service/Indirect Costs 1,259 4,482 4,484 4,486 4,488 4,488
General State Charges 223 0 0 0 0 0
Health, Department of 82,797,433 90,845,887 89,060,336 90,964,743 95,659,445 99,111,281
Medical Assistance 68,771,678 77,024,866 74,626,615 76,197,948 80,483,443 83,515,731
Local Assistance 68,771,678 77,024,866 74,626,615 76,197,948 80,483,443 83,515,731
Essential Plan 5,552,380 5,983,536 6,428,896 6,779,066 7,291,957 7,830,541
Local Assistance 5,489,030 5,908,412 6,338,105 6,687,588 7,191,633 7,728,463
State Operations 63,350 75,124 90,791 91,478 100,324 102,078
Personal Service 3,482 4,505 5,324 5,452 5,702 5,852
Non-Personal Service/Indirect Costs 59,868 70,619 85,467 86,026 94,622 96,226
Medicaid Administration 1,557,974 1,593,709 1,621,792 1,625,657 1,667,188 1,705,577
Local Assistance 976,953 809,151 782,787 782,787 782,787 782,787
State Operations 578,608 776,015 830,122 833,711 875,242 913,631
Personal Service 80,864 97,168 109,078 108,949 109,264 109,857
Non-Personal Service/Indirect Costs 497,744 678,847 721,044 724,762 765,978 803,774
General State Charges 2,413 8,543 8,883 9,159 9,159 9,159
Public Health 6,915,401 6,243,776 6,383,033 6,362,072 6,216,857 6,059,432
Local Assistance 4,544,694 5,092,202 5,414,209 5,401,193 5,247,616 5,104,115
State Operations 2,177,244 953,611 769,593 763,090 771,513 772,589
Personal Service 301,668 329,553 340,922 340,952 341,133 341,231
Non-Personal Service/Indirect Costs 1,875,576 624,058 428,671 422,138 430,380 431,358
General State Charges 73,712 90,976 92,272 92,242 92,357 92,419
Capital Projects 119,751 106,987 106,959 105,547 105,371 90,309
Medicaid Inspector General, Office of the 48,884 49,584 49,673 49,807 49,949 49,949
State Operations 38,328 38,722 38,811 38,945 39,087 39,087
Personal Service 33,847 33,416 33,381 33,381 33,381 33,381
Non-Personal Service/Indirect Costs 4,481 5,306 5,430 5,564 5,706 5,706
General State Charges 10,556 10,862 10,862 10,862 10,862 10,862

Functional Total 83,101,591 91,182,449 89,389,957 91,300,016 96,000,462 99,458,037

SOCIAL WELFARE
Children and Family Services, Office of 4,173,975 3,865,676 3,520,712 4,015,540 4,024,707 4,028,682
OCFS 4,122,035 3,791,439 3,446,475 3,941,303 3,950,470 3,954,445
Local Assistance 3,779,218 3,309,628 2,951,780 3,437,780 3,438,780 3,438,780
State Operations 306,277 434,780 435,220 442,828 450,116 453,176
Personal Service 160,135 271,261 267,888 272,246 276,110 280,015
Non-Personal Service/Indirect Costs 146,142 163,519 167,332 170,582 174,006 173,161
General State Charges 20,348 23,763 23,700 24,500 25,320 26,172
Capital Projects 16,192 23,268 35,775 36,195 36,254 36,317

FY23 Mid-Year Update T-140

 CASH DISBURSEMENTS BY FUNCTION
ALL GOVERNMENTAL FUNDS
(thousands of dollars)

FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027

Actuals Projected Projected Projected Projected Projected
OCFS - Other 51,940 74,237 74,237 74,237 74,237 74,237
Local Assistance 51,940 74,237 74,237 74,237 74,237 74,237
Housing and Community Renewal, Division of 852,761 2,138,947 1,738,064 1,706,292 1,276,376 1,157,380
Local Assistance 765,792 2,022,558 1,621,423 1,589,612 1,159,664 1,041,001
State Operations 62,822 80,254 80,587 80,611 80,634 80,634
Personal Service 48,055 54,589 54,925 54,945 54,967 54,967
Non-Personal Service/Indirect Costs 14,767 25,665 25,662 25,666 25,667 25,667
General State Charges 24,147 33,135 33,054 33,069 33,078 32,745
Capital Projects 0 3,000 3,000 3,000 3,000 3,000
Human Rights, Division of 15,082 17,691 17,595 17,604 17,613 17,613
State Operations 15,082 17,691 17,595 17,604 17,613 17,613
Personal Service 12,707 15,323 15,227 15,236 15,245 15,245
Non-Personal Service/Indirect Costs 2,375 2,368 2,368 2,368 2,368 2,368
Labor, Department of 2,925,587 740,024 620,024 620,347 620,613 620,875
Local Assistance 2,220,509 266,815 157,042 157,042 157,042 157,042
State Operations 551,437 325,797 315,571 315,743 315,907 316,062
Personal Service 250,831 216,116 215,036 215,189 215,348 215,503
Non-Personal Service/Indirect Costs 300,606 109,681 100,535 100,554 100,559 100,559
General State Charges 153,641 147,412 147,411 147,562 147,664 147,771
National and Community Service 12,107 17,746 18,052 18,424 18,785 18,718
Local Assistance 267 432 432 432 432 432
State Operations 11,840 17,042 17,379 17,747 18,105 18,034
Personal Service 801 785 795 807 819 831
Non-Personal Service/Indirect Costs 11,039 16,257 16,584 16,940 17,286 17,203
General State Charges 0 272 241 245 248 252
Nonprofit Infrastructure Capital Investment Program 7,626 35,000 32,660 10,000 0 0
Local Assistance 7,626 35,000 32,660 10,000 0 0
Temporary and Disability Assistance, Office of 7,206,667 7,273,733 5,971,954 5,707,580 5,703,169 5,751,121
Welfare Assistance 3,596,422 3,897,167 3,894,213 3,922,674 3,869,056 3,869,141
Local Assistance 3,596,422 3,897,167 3,894,213 3,922,674 3,869,056 3,869,141
All Other 3,610,245 3,376,566 2,077,741 1,784,906 1,834,113 1,881,980
Local Assistance 3,080,725 3,050,848 1,752,912 1,459,935 1,509,053 1,557,853
State Operations 465,469 273,330 272,441 272,583 272,672 272,739
Personal Service 166,029 149,416 149,022 149,091 149,161 149,234
Non-Personal Service/Indirect Costs 299,440 123,914 123,419 123,492 123,511 123,505
General State Charges 62,870 50,604 50,604 50,604 50,604 50,604
Capital Projects 1,181 1,784 1,784 1,784 1,784 784

Functional Total 15,193,805 14,088,817 11,919,061 12,095,787 11,661,263 11,594,389

MENTAL HYGIENE
Addiction Services and Supports, Office of 625,078 1,130,462 931,436 937,363 937,656 965,263
OASAS 552,223 1,012,798 835,325 856,291 855,870 882,750
Local Assistance 505,012 926,113 746,816 773,396 776,305 802,342
State Operations 40,782 66,536 65,509 65,677 63,463 64,279
Personal Service 27,159 43,153 40,828 41,625 38,545 38,882
Non-Personal Service/Indirect Costs 13,623 23,383 24,681 24,052 24,918 25,397
General State Charges 893 0 509 817 828 840
Capital Projects 5,536 20,149 22,491 16,401 15,274 15,289
OASAS - Other 72,855 117,664 96,111 81,072 81,786 82,513
Local Assistance 21,325 64,125 42,825 27,125 27,125 27,125
State Operations 51,530 53,539 53,286 53,947 54,661 55,388
Personal Service 40,094 39,937 39,879 40,241 40,607 40,977
Non-Personal Service/Indirect Costs 11,436 13,602 13,407 13,706 14,054 14,411
Developmental Disabilities Planning Council 5,003 4,200 4,200 4,200 4,200 4,200
State Operations 4,511 3,415 3,415 3,415 3,415 3,415
Personal Service 845 1,266 1,266 1,266 1,266 1,266
Non-Personal Service/Indirect Costs 3,666 2,149 2,149 2,149 2,149 2,149
General State Charges 492 785 785 785 785 785
Justice Center 48,175 48,142 48,226 48,809 49,427 50,141
Local Assistance 649 649 649 649 649 649
State Operations 46,129 47,346 47,432 48,011 48,625 49,335
Personal Service 35,583 37,265 37,108 37,444 37,793 38,232
Non-Personal Service/Indirect Costs 10,546 10,081 10,324 10,567 10,832 11,103
General State Charges 1,397 147 145 149 153 157
Mental Health, Office of 3,259,122 4,199,915 4,131,905 4,263,594 4,338,875 4,395,908
OMH 1,872,057 2,543,100 2,554,588 2,689,970 2,735,957 2,762,924
Local Assistance 1,223,320 1,733,176 1,782,478 1,845,651 1,879,431 1,920,410
State Operations 443,541 456,456 442,913 450,825 457,794 464,871
Personal Service 346,375 380,870 377,751 382,039 386,362 390,728
Non-Personal Service/Indirect Costs 97,166 75,586 65,162 68,786 71,432 74,143
General State Charges (8,519) 612 845 1,000 1,005 1,010
Capital Projects 213,715 352,856 328,352 392,494 397,727 376,633
OMH - Other 1,387,065 1,656,815 1,577,317 1,573,624 1,602,918 1,632,984
Local Assistance 313,905 460,357 412,114 388,791 396,811 405,232
State Operations 1,073,160 1,196,458 1,165,203 1,184,833 1,206,107 1,227,752

FY23 Mid-Year Update T-141

 CASH DISBURSEMENTS BY FUNCTION
ALL GOVERNMENTAL FUNDS
(thousands of dollars)

FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027

Actuals Projected Projected Projected Projected Projected
Personal Service 851,445 902,939 893,234 903,628 914,281 925,040
Non-Personal Service/Indirect Costs 221,715 293,519 271,969 281,205 291,826 302,712
People with Developmental Disabilities, Office for 4,306,429 4,571,815 5,809,614 4,671,673 4,658,212 4,826,702
OPWDD 532,219 603,150 576,120 597,175 597,470 620,008
Local Assistance 401,969 436,947 444,929 464,329 474,629 485,129
State Operations 25,041 1,202 1,202 1,202 1,202 1,202
Personal Service 12,646 0 0 0 0 0
Non-Personal Service/Indirect Costs 12,395 1,202 1,202 1,202 1,202 1,202
General State Charges 6,974 0 0 0 0 0
Capital Projects 98,235 165,001 129,989 131,644 121,639 133,677
OPWDD - Other 3,774,210 3,968,665 5,233,494 4,074,498 4,060,742 4,206,694
Local Assistance 2,411,600 2,366,778 3,736,625 2,560,646 2,529,587 2,657,987
State Operations 1,362,610 1,601,887 1,496,869 1,513,852 1,531,155 1,548,707
Personal Service 1,200,817 1,365,371 1,260,112 1,272,255 1,284,519 1,296,906
Non-Personal Service/Indirect Costs 161,793 236,516 236,757 241,597 246,636 251,801

Functional Total 8,243,807 9,954,534 10,925,381 9,925,639 9,988,370 10,242,214

PUBLIC PROTECTION/CRIMINAL JUSTICE

Correction, Commission of 3,800 3,028 3,095 3,178 3,262 3,348
State Operations 3,433 3,028 3,095 3,178 3,262 3,348
Personal Service 3,314 2,801 2,862 2,939 3,017 3,097
Non-Personal Service/Indirect Costs 119 227 233 239 245 251
General State Charges 367 0 0 0 0 0
Corrections and Community Supervision, Department of 3,536,788 3,051,556 3,028,260 3,018,523 2,976,627 2,977,567
DOCCS 3,508,320 3,043,156 3,019,860 3,010,123 2,968,227 2,969,167
Local Assistance 23,834 8,956 8,956 8,956 8,956 8,956
State Operations 2,666,554 2,680,268 2,653,096 2,643,305 2,641,353 2,642,236
Personal Service 2,259,766 2,186,946 2,178,727 2,179,576 2,180,442 2,181,325
Non-Personal Service/Indirect Costs 406,788 493,322 474,369 463,729 460,911 460,911
General State Charges 459,350 3,218 2,887 2,898 2,910 2,923
Capital Projects 358,582 350,714 354,921 354,964 315,008 315,052
DOCCS - Other 28,468 8,400 8,400 8,400 8,400 8,400
Local Assistance 28,468 8,400 8,400 8,400 8,400 8,400
Criminal Justice Services, Division of 307,979 462,808 426,028 389,928 366,184 364,179
Local Assistance 242,070 366,096 306,884 306,884 306,884 306,884
State Operations 64,805 48,606 49,282 50,925 51,924 52,911
Personal Service 34,564 35,244 35,642 36,331 37,043 37,740
Non-Personal Service/Indirect Costs 30,241 13,362 13,640 14,594 14,881 15,171
General State Charges 1,104 356 362 369 376 384
Capital Projects 0 47,750 69,500 31,750 7,000 4,000
Homeland Security and Emergency Services, Division of 1,805,090 2,722,277 2,514,450 2,021,257 1,267,842 1,262,293
Local Assistance 1,680,156 2,637,642 2,405,284 1,904,570 1,155,330 1,156,017
State Operations 138,339 87,715 88,493 89,711 90,953 92,214
Personal Service 43,871 49,002 49,479 50,394 51,326 52,270
Non-Personal Service/Indirect Costs 94,468 38,713 39,014 39,317 39,627 39,944
General State Charges 11,689 8,011 7,873 7,876 7,879 7,882
Capital Projects (25,094) (11,091) 12,800 19,100 13,680 6,180
Indigent Legal Services, Office of 122,381 331,524 344,573 344,734 344,875 345,019
Local Assistance 117,660 324,284 337,296 337,296 337,296 337,296
State Operations 3,005 4,818 4,844 4,932 5,025 5,120
Personal Service 2,764 3,958 3,969 4,040 4,116 4,193
Non-Personal Service/Indirect Costs 241 860 875 892 909 927
General State Charges 1,716 2,422 2,433 2,506 2,554 2,603
Judicial Conduct, Commission on 6,159 7,293 7,189 7,189 7,189 7,189
State Operations 6,159 7,293 7,189 7,189 7,189 7,189
Personal Service 4,492 5,536 5,432 5,432 5,432 5,432
Non-Personal Service/Indirect Costs 1,667 1,757 1,757 1,757 1,757 1,757
Judicial Nomination, Commission on 0 30 30 30 30 30
State Operations 0 30 30 30 30 30
Non-Personal Service/Indirect Costs 0 30 30 30 30 30
Judicial Screening Committees, New York State 1 38 38 38 38 38
State Operations 1 38 38 38 38 38
Non-Personal Service/Indirect Costs 1 38 38 38 38 38
Military and Naval Affairs, Division of 294,521 151,834 213,991 201,151 204,727 194,606
Local Assistance 1,394 908 930 953 977 1,001
State Operations 44,985 123,082 124,313 125,767 127,180 128,627
Personal Service 38,007 93,636 94,222 95,018 95,829 96,658
Non-Personal Service/Indirect Costs 6,978 29,446 30,091 30,749 31,351 31,969
General State Charges 9,619 7,441 7,441 7,441 7,441 7,441
Capital Projects 238,523 20,403 81,307 66,990 69,129 57,537
Prosecutorial Conduct, Commission on 0 1,750 1,750 1,750 1,750 1,750
State Operations 0 1,750 1,750 1,750 1,750 1,750
Personal Service 0 1,350 1,350 1,350 1,350 1,350
Non-Personal Service/Indirect Costs 0 400 400 400 400 400
State Police, Division of 1,009,353 973,146 969,520 987,085 1,005,009 1,025,889

FY23 Mid-Year Update T-142

 CASH DISBURSEMENTS BY FUNCTION
ALL GOVERNMENTAL FUNDS
(thousands of dollars)

FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027

Actuals Projected Projected Projected Projected Projected
Local Assistance 705 0 0 0 0 0
State Operations 808,891 888,288 896,145 913,710 931,634 949,923
Personal Service 733,618 780,376 794,615 810,190 826,076 842,282
Non-Personal Service/Indirect Costs 75,273 107,912 101,530 103,520 105,558 107,641
General State Charges 158,557 31,036 31,023 31,023 31,023 31,023
Capital Projects 41,200 53,822 42,352 42,352 42,352 44,943
Statewide Financial System 31,858 31,972 31,970 31,997 32,734 33,492
State Operations 31,654 31,972 31,970 31,997 32,734 33,492
Personal Service 12,706 12,596 12,594 12,621 12,883 13,151
Non-Personal Service/Indirect Costs 18,948 19,376 19,376 19,376 19,851 20,341
General State Charges 204 0 0 0 0 0
Victim Services, Office of 177,543 155,386 148,317 148,317 133,989 133,989
Local Assistance 163,970 137,358 136,358 136,358 121,958 121,958
State Operations 9,838 11,842 9,826 9,826 9,898 9,898
Personal Service 7,847 7,491 6,191 6,191 6,254 6,254
Non-Personal Service/Indirect Costs 1,991 4,351 3,635 3,635 3,644 3,644
General State Charges 2,261 2,160 2,133 2,133 2,133 2,133
Capital Projects 1,474 4,026 0 0 0 0

Functional Total 7,295,473 7,892,642 7,689,211 7,155,177 6,344,256 6,349,389

HIGHER EDUCATION
City University of New York 2,007,561 2,237,842 2,461,116 2,566,693 2,583,215 2,498,771
Local Assistance 1,659,532 1,853,276 1,903,197 1,931,893 1,968,981 1,978,206
State Operations 0 2,000 2,000 2,000 2,000 2,000
Non-Personal Service/Indirect Costs 0 2,000 2,000 2,000 2,000 2,000
Capital Projects 348,029 382,566 555,919 632,800 612,234 518,565
Higher Education Facilities Capital Matching Grants Program 21,198 19,150 27,150 21,650 15,150 10,150
Local Assistance 21,198 19,150 27,150 21,650 15,150 10,150
Higher Education Services Corporation, New York State 637,454 796,300 922,703 1,005,175 1,014,780 1,020,494
Local Assistance 612,595 752,189 878,775 971,296 990,946 996,251
State Operations 18,547 37,226 37,108 30,469 23,833 24,242
Personal Service 9,769 12,303 12,189 11,362 10,536 10,720
Non-Personal Service/Indirect Costs 8,778 24,923 24,919 19,107 13,297 13,522
General State Charges 6,312 6,885 6,820 3,410 1 1
State University Construction Fund 981 0 0 0 0 0
Capital Projects 981 0 0 0 0 0
State University of New York 9,101,331 9,385,282 9,313,972 9,451,123 9,481,429 9,505,361
Local Assistance 452,466 458,224 448,640 448,640 448,640 448,640
State Operations 7,333,022 7,272,827 7,036,765 7,080,436 7,159,422 7,239,427
Personal Service 4,219,824 4,403,529 4,438,080 4,474,085 4,513,261 4,553,417
Non-Personal Service/Indirect Costs 3,113,198 2,869,298 2,598,685 2,606,351 2,646,161 2,686,010
General State Charges 511,553 563,913 571,316 585,071 599,343 613,799
Capital Projects 804,290 1,090,318 1,257,251 1,336,976 1,274,024 1,203,495

Functional Total 11,768,525 12,438,574 12,724,941 13,044,641 13,094,574 13,034,776

EDUCATION
Arts, Council on the 96,147 93,499 71,771 46,857 46,946 46,946
Local Assistance 91,859 88,583 66,833 41,833 41,833 41,833
State Operations 4,288 4,916 4,938 5,024 5,113 5,113
Personal Service 2,678 2,959 2,945 2,995 3,046 3,046
Non-Personal Service/Indirect Costs 1,610 1,957 1,993 2,029 2,067 2,067
Education, Department of 39,449,309 44,821,262 47,640,510 46,977,408 45,809,590 47,256,065
School Aid 33,764,429 38,741,753 41,519,181 40,931,996 39,769,724 41,138,140
Local Assistance 33,764,342 38,741,753 41,519,181 40,931,996 39,769,724 41,138,140
State Operations 87 0 0 0 0 0
Non-Personal Service/Indirect Costs 87 0 0 0 0 0
School Aid – Other 88,525 140,000 140,000 140,000 140,000 140,000
Local Assistance 88,525 140,000 140,000 140,000 140,000 140,000
STAR Property Tax Relief 1,904,228 1,830,985 1,722,913 1,616,393 1,567,911 1,540,991
Local Assistance 1,904,228 1,830,985 1,722,913 1,616,393 1,567,911 1,540,991
Special Education Categorical Programs 2,221,067 2,309,593 2,420,425 2,431,937 2,508,500 2,585,364
Local Assistance 2,221,067 2,309,593 2,420,425 2,431,937 2,508,500 2,585,364
All Other 1,471,060 1,798,931 1,837,991 1,857,082 1,823,455 1,851,570
Local Assistance 1,043,606 1,269,887 1,321,230 1,343,755 1,364,489 1,407,844
State Operations 315,853 353,629 333,135 333,782 331,125 331,125
Personal Service 190,626 193,959 195,902 198,220 200,263 200,263
Non-Personal Service/Indirect Costs 125,227 159,670 137,233 135,562 130,862 130,862
General State Charges 98,553 100,573 101,132 102,782 104,300 105,000
Capital Projects 13,048 74,842 82,494 76,763 23,541 7,601

Functional Total 39,545,456 44,914,761 47,712,281 47,024,265 45,856,536 47,303,011

GENERAL GOVERNMENT
Budget, Division of the 75,776 36,758 35,607 35,607 35,607 35,607
State Operations 74,934 35,438 34,307 34,307 34,307 34,307

FY23 Mid-Year Update T-143

 CASH DISBURSEMENTS BY FUNCTION
ALL GOVERNMENTAL FUNDS
(thousands of dollars)

FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027

Actuals Projected Projected Projected Projected Projected
Personal Service 26,807 32,195 31,602 31,602 31,602 31,602
Non-Personal Service/Indirect Costs 48,127 3,243 2,705 2,705 2,705 2,705
General State Charges 842 1,320 1,300 1,300 1,300 1,300
Civil Service, Department of 16,528 21,385 21,417 21,799 22,188 22,586
Local Assistance 15 300 300 300 300 300
State Operations 16,410 20,839 20,866 21,243 21,627 22,020
Personal Service 16,409 18,988 18,944 19,273 19,609 19,952
Non-Personal Service/Indirect Costs 1 1,851 1,922 1,970 2,018 2,068
General State Charges 103 246 251 256 261 266
Deferred Compensation Board 734 854 870 888 909 926
State Operations 455 598 609 622 637 649
Personal Service 485 422 429 438 447 456
Non-Personal Service/Indirect Costs (30) 176 180 184 190 193
General State Charges 279 256 261 266 272 277
Elections, State Board of 25,419 51,723 44,371 48,999 39,329 59,841
Local Assistance 3,312 4,000 14,000 19,000 14,000 34,000
State Operations 19,171 29,101 23,919 24,391 24,876 25,372
Personal Service 7,561 13,032 13,101 13,297 13,496 13,698
Non-Personal Service/Indirect Costs 11,610 16,069 10,818 11,094 11,380 11,674
General State Charges 541 422 422 437 453 469
Capital Projects 2,395 18,200 6,030 5,171 0 0
Employee Relations, Office of 6,166 9,319 9,250 9,431 9,616 9,804
State Operations 6,166 9,315 9,250 9,431 9,616 9,804
Personal Service 5,550 9,104 9,033 9,209 9,388 9,571
Non-Personal Service/Indirect Costs 616 211 217 222 228 233
General State Charges 0 4 0 0 0 0
Ethics and Lobbying, Independent Commission on 5,570 7,830 7,731 7,731 7,731 7,731
State Operations 5,570 7,830 7,731 7,731 7,731 7,731
Personal Service 4,809 6,773 6,674 6,674 6,674 6,674
Non-Personal Service/Indirect Costs 761 1,057 1,057 1,057 1,057 1,057
Gaming Commission, New York State 151,626 355,013 205,638 205,641 205,641 205,641
Local Assistance 89,407 268,800 127,000 127,000 127,000 127,000
State Operations 46,057 65,749 58,382 58,385 58,385 58,385
Personal Service 32,453 34,459 34,059 34,061 34,061 34,061
Non-Personal Service/Indirect Costs 13,604 31,290 24,323 24,324 24,324 24,324
General State Charges 16,162 20,464 20,256 20,256 20,256 20,256
General Services, Office of 362,471 415,427 363,361 316,009 297,139 309,137
Local Assistance 0 250 250 250 250 250
State Operations 129,297 106,640 108,674 105,860 107,964 110,116
Personal Service 49,708 45,279 46,846 47,757 48,684 49,631
Non-Personal Service/Indirect Costs 79,589 61,361 61,828 58,103 59,280 60,485
General State Charges 7,683 2,710 2,726 2,780 2,836 2,893
Capital Projects 225,491 305,827 251,711 207,119 186,089 195,878
Information Technology Services, Office of 799,011 800,629 833,077 772,751 760,846 775,730
State Operations 689,446 608,251 639,603 640,635 655,146 670,030
Personal Service 303,425 325,415 334,310 335,342 342,406 349,620
Non-Personal Service/Indirect Costs 386,021 282,836 305,293 305,293 312,740 320,410
General State Charges 15,167 0 0 0 0 0
Capital Projects 94,398 192,378 193,474 132,116 105,700 105,700
Inspector General, Office of the 6,532 8,369 8,338 8,491 8,649 8,810
State Operations 6,042 8,369 8,338 8,491 8,649 8,810
Personal Service 4,987 6,971 6,908 7,027 7,149 7,273
Non-Personal Service/Indirect Costs 1,055 1,398 1,430 1,464 1,500 1,537
General State Charges 490 0 0 0 0 0
Labor Management Committees 25,021 39,360 40,355 41,300 42,127 42,972
State Operations 23,341 34,260 35,153 35,994 36,715 37,452
Personal Service 6,830 5,600 5,709 5,823 5,939 6,058
Non-Personal Service/Indirect Costs 16,511 28,660 29,444 30,171 30,776 31,394
General State Charges 1,680 5,100 5,202 5,306 5,412 5,520
Prevention of Domestic Violence, Office for 4,952 8,277 8,062 8,062 8,104 8,104
Local Assistance 2,880 6,112 5,912 5,912 5,912 5,912
State Operations 1,711 2,165 2,150 2,150 2,192 2,192
Personal Service 1,606 1,970 1,955 1,955 1,993 1,993
Non-Personal Service/Indirect Costs 105 195 195 195 199 199
General State Charges 361 0 0 0 0 0
Public Employment Relations Board 3,788 6,369 3,868 3,937 4,011 4,084
State Operations 3,788 3,869 3,868 3,937 4,011 4,084
Personal Service 3,576 3,619 3,612 3,676 3,743 3,810
Non-Personal Service/Indirect Costs 212 250 256 261 268 274
Capital Projects 0 2,500 0 0 0 0
State, Department of 185,261 265,385 254,447 280,751 298,104 288,762
Local Assistance 125,009 157,449 138,166 165,485 165,485 174,259
State Operations 46,165 63,997 63,477 61,977 60,977 60,727
Personal Service 33,621 43,287 42,774 42,774 42,774 42,774
Non-Personal Service/Indirect Costs 12,544 20,710 20,703 19,203 18,203 17,953
General State Charges 13,651 21,939 21,776 21,776 21,776 21,776
Capital Projects 436 22,000 31,028 31,513 49,866 32,000

FY23 Mid-Year Update T-144

 CASH DISBURSEMENTS BY FUNCTION
ALL GOVERNMENTAL FUNDS
(thousands of dollars)

FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027

Actuals Projected Projected Projected Projected Projected
Tax Appeals, Division of 2,899 3,058 3,040 3,040 3,040 3,040
State Operations 2,899 3,058 3,040 3,040 3,040 3,040
Personal Service 2,726 2,877 2,866 2,866 2,866 2,866
Non-Personal Service/Indirect Costs 173 181 174 174 174 174
Taxation and Finance, Department of 358,582 367,016 360,938 360,939 362,028 362,028
Local Assistance 6,295 6,776 6,776 6,776 6,776 6,776
State Operations 328,683 338,653 332,585 332,586 333,675 333,675
Personal Service 280,451 264,563 263,195 263,195 263,195 263,195
Non-Personal Service/Indirect Costs 48,232 74,090 69,390 69,391 70,480 70,480
General State Charges 23,604 21,587 21,577 21,577 21,577 21,577
Veterans' Services, Division of 16,771 21,088 20,523 19,675 19,802 19,884
Local Assistance 9,262 10,038 9,383 9,383 9,383 9,383
State Operations 7,096 8,508 8,604 8,742 8,823 8,902
Personal Service 6,586 7,436 7,494 7,595 7,658 7,721
Non-Personal Service/Indirect Costs 510 1,072 1,110 1,147 1,165 1,181
General State Charges 413 542 536 550 596 599
Capital Projects 0 2,000 2,000 1,000 1,000 1,000
Welfare Inspector General, Office of 636 796 794 808 822 836
State Operations 589 796 794 808 822 836
Personal Service 585 687 685 699 713 727
Non-Personal Service/Indirect Costs 4 109 109 109 109 109
General State Charges 47 0 0 0 0 0
Workers' Compensation Board 204,190 206,682 209,192 223,775 230,141 232,945
State Operations 144,878 147,208 149,505 152,758 156,108 159,533
Personal Service 87,960 87,370 88,322 90,088 91,890 93,728
Non-Personal Service/Indirect Costs 56,918 59,838 61,183 62,670 64,218 65,805
General State Charges 55,102 55,874 55,987 58,017 60,133 62,329
Capital Projects 4,210 3,600 3,700 13,000 13,900 11,083

Functional Total 2,251,933 2,625,338 2,430,879 2,369,634 2,355,834 2,398,468

ELECTED OFFICIALS
Audit and Control, Department of 198,624 213,786 218,374 215,023 214,923 218,110
Local Assistance 32,025 32,025 32,025 32,025 32,025 32,025
State Operations 162,672 168,527 170,602 173,830 177,142 180,523
Personal Service 136,877 133,294 134,650 137,092 139,584 142,125
Non-Personal Service/Indirect Costs 25,795 35,233 35,952 36,738 37,558 38,398
General State Charges 1,742 2,384 2,337 2,422 2,510 2,602
Capital Projects 2,185 10,850 13,410 6,746 3,246 2,960
Executive Chamber 15,477 18,139 17,854 17,854 17,854 17,854
State Operations 15,477 18,139 17,854 17,854 17,854 17,854
Personal Service 12,493 14,816 14,531 14,531 14,531 14,531
Non-Personal Service/Indirect Costs 2,984 3,323 3,323 3,323 3,323 3,323
Judiciary 3,165,951 3,255,338 3,267,470 3,267,459 3,278,059 3,285,459
Local Assistance 173,342 277,800 277,800 277,800 277,800 277,800
State Operations 1,969,767 2,121,824 2,121,800 2,121,800 2,121,800 2,121,800
Personal Service 1,681,352 1,776,124 1,776,100 1,776,100 1,776,100 1,776,100
Non-Personal Service/Indirect Costs 288,415 345,700 345,700 345,700 345,700 345,700
General State Charges 1,005,360 829,014 867,751 867,859 878,459 885,859
Capital Projects 17,482 26,700 119 0 0 0
Law, Department of 259,928 293,708 291,747 293,547 295,428 298,888
State Operations 225,911 249,817 249,705 252,541 255,438 258,397
Personal Service 164,993 182,020 181,590 184,050 186,558 189,117
Non-Personal Service/Indirect Costs 60,918 67,797 68,115 68,491 68,880 69,280
General State Charges 32,925 39,421 39,042 39,506 39,990 40,491
Capital Projects 1,092 4,470 3,000 1,500 0 0
Legislature 230,412 260,606 260,601 260,601 260,601 260,601
State Operations 230,412 260,606 260,601 260,601 260,601 260,601
Personal Service 176,544 203,439 203,434 203,434 203,434 203,434
Non-Personal Service/Indirect Costs 53,868 57,167 57,167 57,167 57,167 57,167
Lieutenant Governor, Office of the 510 753 746 746 746 746
State Operations 510 753 746 746 746 746
Personal Service 423 686 679 679 679 679
Non-Personal Service/Indirect Costs 87 67 67 67 67 67

Functional Total 3,870,902 4,042,330 4,056,792 4,055,230 4,067,611 4,081,658

LOCAL GOVERNMENT ASSISTANCE

Aid and Incentives for Municipalities 1,082,377 1,126,897 763,352 763,352 763,352 763,352
Local Assistance 1,082,376 1,126,897 763,352 763,352 763,352 763,352
State Operations 1 0 0 0 0 0
Non-Personal Service/Indirect Costs 1 0 0 0 0 0
County-Wide Shared Services Initiative 21,414 31,000 60,000 60,000 60,000 60,000
Local Assistance 21,414 31,000 60,000 60,000 60,000 60,000
Miscellaneous Financial Assistance 17,905 25,465 3,750 3,750 3,750 3,750
Local Assistance 17,905 25,465 3,750 3,750 3,750 3,750
Municipalities with VLT Facilities 28,885 28,885 28,885 28,885 28,885 28,885

FY23 Mid-Year Update T-145

 CASH DISBURSEMENTS BY FUNCTION
ALL GOVERNMENTAL FUNDS
(thousands of dollars)

FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027

Actuals Projected Projected Projected Projected Projected
Local Assistance 28,885 28,885 28,885 28,885 28,885 28,885
Small Government Assistance 217 218 218 218 218 218
Local Assistance 217 218 218 218 218 218

Functional Total 1,150,798 1,212,465 856,205 856,205 856,205 856,205

ALL OTHER CATEGORIES

Arts and Cultural Facilities Improvement 3,489 25,000 35,000 5,000 0 0
Local Assistance 3,489 25,000 35,000 5,000 0 0
Community Resliency, Economic Sustainability and Technology 0 5,000 25,000 25,000 30,000 50,000
Capital Projects 0 5,000 25,000 25,000 30,000 50,000
General State Charges 8,014,508 7,862,606 8,554,366 9,748,786 11,047,270 12,432,668
General State Charges 8,014,508 7,862,606 8,554,366 9,748,786 11,047,270 12,432,668
Local Community Assistance Program 0 2,000 5,000 10,000 10,000 15,000
Capital Projects 0 2,000 5,000 10,000 10,000 15,000
Long-Term Debt Service 12,628,080 7,657,291 4,950,754 4,516,549 5,683,886 5,712,866
State Operations 40,873 45,497 46,270 46,270 46,270 46,270
Non-Personal Service/Indirect Costs 40,873 45,497 46,270 46,270 46,270 46,270
Debt Service 12,587,207 7,611,794 4,904,484 4,470,279 5,637,616 5,666,596
Miscellaneous (356,246) (776,131) (925,834) (1,320,073) (871,613) (877,440)
Local Assistance (430,302) (1,043,445) (954,188) (1,257,262) (832,146) (832,023)
State Operations 55,472 562,553 352,748 362,224 385,660 379,697
Personal Service 1,839 317,679 150,860 160,279 183,699 177,719
Non-Personal Service/Indirect Costs 53,633 244,874 201,888 201,945 201,961 201,978
General State Charges 5,674 1,414 1,407 1,429 1,453 1,478
Capital Projects 12,910 (296,653) (325,801) (426,464) (426,580) (426,592)
Special Infrastructure Account 126,063 466,811 1,394,424 221,250 134,326 57,072
Local Assistance 112,670 270,000 1,256,275 114,625 33,305 33,305
Capital Projects 13,393 196,811 138,149 106,625 101,021 23,767

Functional Total 20,415,894 15,242,577 14,038,710 13,206,512 16,033,869 17,390,166

TOTAL ALL GOVERNMENTAL FUNDS SPENDING 209,339,295 221,942,768 222,600,748 220,786,519 225,521,831 232,292,008

FY23 Mid-Year Update T-146

 CASH DISBURSEMENTS BY FUNCTION
ALL GOVERNMENTAL FUNDS
(thousands of dollars)

FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027

Actuals Projected Projected Projected Projected Projected

ECONOMIC DEVELOPMENT AND GOVERNMENT OVERSIGHT

Agriculture and Markets, Department of 96,523 161,803 119,341 110,589 110,819 111,052
Alcoholic Beverage Control, Division of 18,083 130,532 49,489 31,878 63,909 125,520
Economic Development Capital 1,603 8,000 8,000 8,000 8,000 8,000
Economic Development, Department of 143,094 375,960 311,204 83,324 83,324 83,324
Empire State Development Corporation 1,447,153 2,655,156 2,814,155 2,342,104 1,906,609 1,915,738
Energy Research and Development Authority, New York State 14,148 24,460 29,030 31,754 30,563 33,313
Financial Services, Department of 394,356 410,323 408,515 408,515 408,515 408,515
Lake Ontario Resiliency/Economic Development 42,496 10,000 0 0 0 0
Olympic Regional Development Authority 141,721 126,354 46,354 46,354 46,354 28,854
Power Authority, New York 3,428 2,100 4,300 2,000 2,000 2,000
Public Service Department 91,126 340,290 93,104 94,131 95,706 98,571
Regional Economic Development Program 807 447 0 0 0 0
Strategic Investment Program 330 2,000 2,000 2,000 2,000 2,000
Functional Total 2,394,868 4,247,425 3,885,492 3,160,649 2,757,799 2,816,887

PARKS AND THE ENVIRONMENT

Adirondack Park Agency 4,670 12,048 20,866 5,963 6,061 6,162
Environmental Conservation, Department of 1,342,572 1,694,819 2,265,141 1,997,186 1,963,338 2,015,454
Hudson River Park Trust 6,621 30,000 10,000 10,000 5,633 0
Parks, Recreation and Historic Preservation, Office of 363,871 487,196 461,629 463,633 466,999 460,431
Functional Total 1,717,734 2,224,063 2,757,636 2,476,782 2,442,031 2,482,047

TRANSPORTATION
Metropolitan Transportation Authority 2,870,000 0 1,165,464 921,464 1,006,464 1,183,730
Motor Vehicles, Department of 427,066 450,727 458,179 458,179 458,179 458,179
Transportation, Department of 9,091,443 11,426,066 12,590,559 12,736,339 12,598,378 12,642,852
Functional Total 12,388,509 11,876,793 14,214,202 14,115,982 14,063,021 14,284,761

HEALTH
Aging, Office for the 255,274 286,978 279,948 285,466 291,068 296,807
Health, Department of 82,797,433 90,845,887 89,060,336 90,964,743 95,659,445 99,111,281
Medical Assistance 68,771,678 77,024,866 74,626,615 76,197,948 80,483,443 83,515,731
Essential Plan 5,552,380 5,983,536 6,428,896 6,779,066 7,291,957 7,830,541
Medicaid Administration 1,557,974 1,593,709 1,621,792 1,625,657 1,667,188 1,705,577
Public Health 6,915,401 6,243,776 6,383,033 6,362,072 6,216,857 6,059,432
Medicaid Inspector General, Office of the 48,884 49,584 49,673 49,807 49,949 49,949
Functional Total 83,101,591 91,182,449 89,389,957 91,300,016 96,000,462 99,458,037

SOCIAL WELFARE
Children and Family Services, Office of 4,173,975 3,865,676 3,520,712 4,015,540 4,024,707 4,028,682
OCFS 4,122,035 3,791,439 3,446,475 3,941,303 3,950,470 3,954,445
OCFS - Other 51,940 74,237 74,237 74,237 74,237 74,237
Housing and Community Renewal, Division of 852,761 2,138,947 1,738,064 1,706,292 1,276,376 1,157,380
Human Rights, Division of 15,082 17,691 17,595 17,604 17,613 17,613
Labor, Department of 2,925,587 740,024 620,024 620,347 620,613 620,875
National and Community Service 12,107 17,746 18,052 18,424 18,785 18,718
Nonprofit Infrastructure Capital Investment Program 7,626 35,000 32,660 10,000 0 0
Temporary and Disability Assistance, Office of 7,206,667 7,273,733 5,971,954 5,707,580 5,703,169 5,751,121
Welfare Assistance 3,596,422 3,897,167 3,894,213 3,922,674 3,869,056 3,869,141
All Other 3,610,245 3,376,566 2,077,741 1,784,906 1,834,113 1,881,980
Functional Total 15,193,805 14,088,817 11,919,061 12,095,787 11,661,263 11,594,389

MENTAL HYGIENE
Addiction Services and Supports, Office of 625,078 1,130,462 931,436 937,363 937,656 965,263
OASAS 552,223 1,012,798 835,325 856,291 855,870 882,750
OASAS - Other 72,855 117,664 96,111 81,072 81,786 82,513
Developmental Disabilities Planning Council 5,003 4,200 4,200 4,200 4,200 4,200
Justice Center 48,175 48,142 48,226 48,809 49,427 50,141
Mental Health, Office of 3,259,122 4,199,915 4,131,905 4,263,594 4,338,875 4,395,908
OMH 1,872,057 2,543,100 2,554,588 2,689,970 2,735,957 2,762,924
OMH - Other 1,387,065 1,656,815 1,577,317 1,573,624 1,602,918 1,632,984
People with Developmental Disabilities, Office for 4,306,429 4,571,815 5,809,614 4,671,673 4,658,212 4,826,702
OPWDD 532,219 603,150 576,120 597,175 597,470 620,008
OPWDD - Other 3,774,210 3,968,665 5,233,494 4,074,498 4,060,742 4,206,694
Functional Total 8,243,807 9,954,534 10,925,381 9,925,639 9,988,370 10,242,214

PUBLIC PROTECTION/CRIMINAL JUSTICE

Correction, Commission of 3,800 3,028 3,095 3,178 3,262 3,348
Corrections and Community Supervision, Department of 3,536,788 3,051,556 3,028,260 3,018,523 2,976,627 2,977,567
DOCCS 3,508,320 3,043,156 3,019,860 3,010,123 2,968,227 2,969,167
DOCCS - Other 28,468 8,400 8,400 8,400 8,400 8,400

FY23 Mid-Year Update T-147

 CASH DISBURSEMENTS BY FUNCTION
ALL GOVERNMENTAL FUNDS
(thousands of dollars)

FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027

Actuals Projected Projected Projected Projected Projected
Criminal Justice Services, Division of 307,979 462,808 426,028 389,928 366,184 364,179
Homeland Security and Emergency Services, Division of 1,805,090 2,722,277 2,514,450 2,021,257 1,267,842 1,262,293
Indigent Legal Services, Office of 122,381 331,524 344,573 344,734 344,875 345,019
Judicial Conduct, Commission on 6,159 7,293 7,189 7,189 7,189 7,189
Judicial Nomination, Commission on 0 30 30 30 30 30
Judicial Screening Committees, New York State 1 38 38 38 38 38
Military and Naval Affairs, Division of 294,521 151,834 213,991 201,151 204,727 194,606
Prosecutorial Conduct, Commission on 0 1,750 1,750 1,750 1,750 1,750
State Police, Division of 1,009,353 973,146 969,520 987,085 1,005,009 1,025,889
Statewide Financial System 31,858 31,972 31,970 31,997 32,734 33,492
Victim Services, Office of 177,543 155,386 148,317 148,317 133,989 133,989
Functional Total 7,295,473 7,892,642 7,689,211 7,155,177 6,344,256 6,349,389

HIGHER EDUCATION
City University of New York 2,007,561 2,237,842 2,461,116 2,566,693 2,583,215 2,498,771
Higher Education Facilities Capital Matching Grants Program 21,198 19,150 27,150 21,650 15,150 10,150
Higher Education Services Corporation, New York State 637,454 796,300 922,703 1,005,175 1,014,780 1,020,494
State University Construction Fund 981 0 0 0 0 0
State University of New York 9,101,329 9,385,282 9,313,972 9,451,123 9,481,429 9,505,361
Functional Total 11,768,523 12,438,574 12,724,941 13,044,641 13,094,574 13,034,776

EDUCATION
Arts, Council on the 96,147 93,499 71,771 46,857 46,946 46,946
Education, Department of 39,449,309 44,821,262 47,640,510 46,977,408 45,809,590 47,256,065
School Aid 33,764,429 38,741,753 41,519,181 40,931,996 39,769,724 41,138,140
School Aid – Other 88,525 140,000 140,000 140,000 140,000 140,000
STAR Property Tax Relief 1,904,228 1,830,985 1,722,913 1,616,393 1,567,911 1,540,991
Special Education Categorical Programs 2,221,067 2,309,593 2,420,425 2,431,937 2,508,500 2,585,364
All Other 1,471,060 1,798,931 1,837,991 1,857,082 1,823,455 1,851,570
Functional Total 39,545,456 44,914,761 47,712,281 47,024,265 45,856,536 47,303,011

GENERAL GOVERNMENT
Budget, Division of the 75,776 36,758 35,607 35,607 35,607 35,607
Civil Service, Department of 16,528 21,385 21,417 21,799 22,188 22,586
Deferred Compensation Board 734 854 870 888 909 926
Elections, State Board of 25,419 51,723 44,371 48,999 39,329 59,841
Employee Relations, Office of 6,166 9,319 9,250 9,431 9,616 9,804
Ethics and Lobbying, Independent Commission on 5,570 7,830 7,731 7,731 7,731 7,731
Gaming Commission, New York State 151,626 355,013 205,638 205,641 205,641 205,641
General Services, Office of 362,471 415,427 363,361 316,009 297,139 309,137
Information Technology Services, Office of 799,011 800,629 833,077 772,751 760,846 775,730
Inspector General, Office of the 6,532 8,369 8,338 8,491 8,649 8,810
Labor Management Committees 25,021 39,360 40,355 41,300 42,127 42,972
Prevention of Domestic Violence, Office for 4,952 8,277 8,062 8,062 8,104 8,104
Public Employment Relations Board 3,788 6,369 3,868 3,937 4,011 4,084
State, Department of 185,261 265,385 254,447 280,751 298,104 288,762
Tax Appeals, Division of 2,899 3,058 3,040 3,040 3,040 3,040
Taxation and Finance, Department of 358,582 367,016 360,938 360,939 362,028 362,028
Veterans' Services, Division of 16,771 21,088 20,523 19,675 19,802 19,884
Welfare Inspector General, Office of 636 796 794 808 822 836
Workers' Compensation Board 204,190 206,682 209,192 223,775 230,141 232,945
Functional Total 2,251,933 2,625,338 2,430,879 2,369,634 2,355,834 2,398,468

ELECTED OFFICIALS
Audit and Control, Department of 198,624 213,786 218,374 215,023 214,923 218,110
Executive Chamber 15,477 18,139 17,854 17,854 17,854 17,854
Judiciary 3,165,952 3,255,338 3,267,470 3,267,459 3,278,059 3,285,459
Law, Department of 259,928 293,708 291,747 293,547 295,428 298,888
Legislature 230,412 260,606 260,601 260,601 260,601 260,601
Lieutenant Governor, Office of the 510 753 746 746 746 746
Functional Total 3,870,903 4,042,330 4,056,792 4,055,230 4,067,611 4,081,658

LOCAL GOVERNMENT ASSISTANCE

Aid and Incentives for Municipalities 1,082,377 1,126,897 763,352 763,352 763,352 763,352
County-Wide Shared Services Initiative 21,414 31,000 60,000 60,000 60,000 60,000
Miscellaneous Financial Assistance 17,905 25,465 3,750 3,750 3,750 3,750
Municipalities with VLT Facilities 28,885 28,885 28,885 28,885 28,885 28,885
Small Government Assistance 217 218 218 218 218 218
Functional Total 1,150,798 1,212,465 856,205 856,205 856,205 856,205

ALL OTHER CATEGORIES

Arts and Cultural Facilities Improvement 3,489 25,000 35,000 5,000 0 0
Community Resliency, Economic Sustainability and Technology 0 5,000 25,000 25,000 30,000 50,000
General State Charges 8,014,508 7,862,606 8,554,366 9,748,786 11,047,270 12,432,668
Local Community Assistance Program 0 2,000 5,000 10,000 10,000 15,000
Long-Term Debt Service 12,628,080 7,657,291 4,950,754 4,516,549 5,683,886 5,712,866
Miscellaneous (356,246) (776,131) (925,834) (1,320,073) (871,613) (877,440)
Special Infrastructure Account 126,063 466,811 1,394,424 221,250 134,326 57,072
Functional Total 20,415,894 15,242,577 14,038,710 13,206,512 16,033,869 17,390,166

TOTAL ALL GOVERNMENTAL FUNDS SPENDING 209,339,294 221,942,768 222,600,748 220,786,519 225,521,831 232,292,008

FY23 Mid-Year Update T-148

 CASH DISBURSEMENTS BY FUNCTION
ALL GOVERNMENTAL FUNDS
LOCAL ASSISTANCE
(thousands of dollars)

FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027

Actuals Projected Projected Projected Projected Projected

ECONOMIC DEVELOPMENT AND GOVERNMENT OVERSIGHT

Agriculture and Markets, Department of 32,879 45,077 35,276 35,276 35,276 35,276
Alcoholic Beverage Control, Division of 0 50,000 (8,891) (25,007) 1,709 60,006
Economic Development Capital 1,603 8,000 8,000 8,000 8,000 8,000
Economic Development, Department of 68,697 346,013 282,999 60,499 60,499 60,499
Empire State Development Corporation 1,414,390 933,358 1,033,690 849,288 1,073,288 1,187,912
Financial Services, Department of 68,871 75,122 74,872 74,872 74,872 74,872
Lake Ontario Resiliency/Economic Development 32,120 0 0 0 0 0
Olympic Regional Development Authority 0 50,000 0 0 0 0
Power Authority, New York 2,302 0 0 0 0 0
Public Service Department 877 250,160 134 131 133 133
Regional Economic Development Program 807 0 0 0 0 0
Strategic Investment Program 330 0 0 0 0 0
Functional Total 1,622,876 1,757,730 1,426,080 1,003,059 1,253,777 1,426,698

PARKS AND THE ENVIRONMENT

Environmental Conservation, Department of 453,310 505,643 472,983 472,983 466,983 466,983
Parks, Recreation and Historic Preservation, Office of 7,618 9,395 6,020 6,020 6,020 6,020
Functional Total 460,928 515,038 479,003 479,003 473,003 473,003

TRANSPORTATION
Metropolitan Transportation Authority 2,870,000 0 1,165,464 921,464 1,006,464 1,183,730
Motor Vehicles, Department of 14,605 17,625 17,625 17,625 17,625 17,625
Transportation, Department of 5,164,257 6,082,545 6,396,220 6,466,449 6,518,774 6,550,103
Functional Total 8,048,862 6,100,170 7,579,309 7,405,538 7,542,863 7,751,458

HEALTH
Aging, Office for the 246,558 270,961 265,200 270,716 276,316 282,055
Health, Department of 79,782,355 88,834,631 87,161,716 89,069,516 93,705,479 97,131,096
Medical Assistance 68,771,678 77,024,866 74,626,615 76,197,948 80,483,443 83,515,731
Essential Plan 5,489,030 5,908,412 6,338,105 6,687,588 7,191,633 7,728,463
Medicaid Administration 976,953 809,151 782,787 782,787 782,787 782,787
Public Health 4,544,694 5,092,202 5,414,209 5,401,193 5,247,616 5,104,115
Functional Total 80,028,913 89,105,592 87,426,916 89,340,232 93,981,795 97,413,151

SOCIAL WELFARE
Children and Family Services, Office of 3,831,158 3,383,865 3,026,017 3,512,017 3,513,017 3,513,017
OCFS 3,779,218 3,309,628 2,951,780 3,437,780 3,438,780 3,438,780
OCFS - Other 51,940 74,237 74,237 74,237 74,237 74,237
Housing and Community Renewal, Division of 765,792 2,022,558 1,621,423 1,589,612 1,159,664 1,041,001
Labor, Department of 2,220,509 266,815 157,042 157,042 157,042 157,042
National and Community Service 267 432 432 432 432 432
Nonprofit Infrastructure Capital Investment Program 7,626 35,000 32,660 10,000 0 0
Temporary and Disability Assistance, Office of 6,677,147 6,948,015 5,647,125 5,382,609 5,378,109 5,426,994
Welfare Assistance 3,596,422 3,897,167 3,894,213 3,922,674 3,869,056 3,869,141
All Other 3,080,725 3,050,848 1,752,912 1,459,935 1,509,053 1,557,853
Functional Total 13,502,499 12,656,685 10,484,699 10,651,712 10,208,264 10,138,486

MENTAL HYGIENE
Addiction Services and Supports, Office of 526,337 990,238 789,641 800,521 803,430 829,467
OASAS 505,012 926,113 746,816 773,396 776,305 802,342
OASAS - Other 21,325 64,125 42,825 27,125 27,125 27,125
Justice Center 649 649 649 649 649 649
Mental Health, Office of 1,537,225 2,193,533 2,194,592 2,234,442 2,276,242 2,325,642
OMH 1,223,320 1,733,176 1,782,478 1,845,651 1,879,431 1,920,410
OMH - Other 313,905 460,357 412,114 388,791 396,811 405,232
People with Developmental Disabilities, Office for 2,813,569 2,803,725 4,181,554 3,024,975 3,004,216 3,143,116
OPWDD 401,969 436,947 444,929 464,329 474,629 485,129
OPWDD - Other 2,411,600 2,366,778 3,736,625 2,560,646 2,529,587 2,657,987
Functional Total 4,877,780 5,988,145 7,166,436 6,060,587 6,084,537 6,298,874

PUBLIC PROTECTION/CRIMINAL JUSTICE

Corrections and Community Supervision, Department of 52,302 17,356 17,356 17,356 17,356 17,356
DOCCS 23,834 8,956 8,956 8,956 8,956 8,956
DOCCS - Other 28,468 8,400 8,400 8,400 8,400 8,400
Criminal Justice Services, Division of 242,070 366,096 306,884 306,884 306,884 306,884
Homeland Security and Emergency Services, Division of 1,680,156 2,637,642 2,405,284 1,904,570 1,155,330 1,156,017
Indigent Legal Services, Office of 117,660 324,284 337,296 337,296 337,296 337,296
Military and Naval Affairs, Division of 1,394 908 930 953 977 1,001
State Police, Division of 705 0 0 0 0 0
Victim Services, Office of 163,970 137,358 136,358 136,358 121,958 121,958
Functional Total 2,258,257 3,483,644 3,204,108 2,703,417 1,939,801 1,940,512

HIGHER EDUCATION
City University of New York 1,659,532 1,853,276 1,903,197 1,931,893 1,968,981 1,978,206
Higher Education Facilities Capital Matching Grants Program 21,198 19,150 27,150 21,650 15,150 10,150
Higher Education Services Corporation, New York State 612,595 752,189 878,775 971,296 990,946 996,251
State University of New York 452,466 458,224 448,640 448,640 448,640 448,640
Functional Total 2,745,791 3,082,839 3,257,762 3,373,479 3,423,717 3,433,247

EDUCATION
Arts, Council on the 91,859 88,583 66,833 41,833 41,833 41,833

FY23 Mid-Year Update T-149

 CASH DISBURSEMENTS BY FUNCTION
ALL GOVERNMENTAL FUNDS
LOCAL ASSISTANCE
(thousands of dollars)

FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027

Actuals Projected Projected Projected Projected Projected
Education, Department of 39,021,768 44,292,218 47,123,749 46,464,081 45,350,624 46,812,339
School Aid 33,764,342 38,741,753 41,519,181 40,931,996 39,769,724 41,138,140
School Aid – Other 88,525 140,000 140,000 140,000 140,000 140,000
STAR Property Tax Relief 1,904,228 1,830,985 1,722,913 1,616,393 1,567,911 1,540,991
Special Education Categorical Programs 2,221,067 2,309,593 2,420,425 2,431,937 2,508,500 2,585,364
All Other 1,043,606 1,269,887 1,321,230 1,343,755 1,364,489 1,407,844
Functional Total 39,113,627 44,380,801 47,190,582 46,505,914 45,392,457 46,854,172

GENERAL GOVERNMENT
Civil Service, Department of 15 300 300 300 300 300
Elections, State Board of 3,312 4,000 14,000 19,000 14,000 34,000
Gaming Commission, New York State 89,407 268,800 127,000 127,000 127,000 127,000
General Services, Office of 0 250 250 250 250 250
Prevention of Domestic Violence, Office for 2,880 6,112 5,912 5,912 5,912 5,912
State, Department of 125,009 157,449 138,166 165,485 165,485 174,259
Taxation and Finance, Department of 6,295 6,776 6,776 6,776 6,776 6,776
Veterans' Services, Division of 9,262 10,038 9,383 9,383 9,383 9,383
Functional Total 236,180 453,725 301,787 334,106 329,106 357,880

ELECTED OFFICIALS
Audit and Control, Department of 32,025 32,025 32,025 32,025 32,025 32,025
Judiciary 173,342 277,800 277,800 277,800 277,800 277,800
Functional Total 205,367 309,825 309,825 309,825 309,825 309,825

LOCAL GOVERNMENT ASSISTANCE

Aid and Incentives for Municipalities 1,082,376 1,126,897 763,352 763,352 763,352 763,352
County-Wide Shared Services Initiative 21,414 31,000 60,000 60,000 60,000 60,000
Miscellaneous Financial Assistance 17,905 25,465 3,750 3,750 3,750 3,750
Municipalities with VLT Facilities 28,885 28,885 28,885 28,885 28,885 28,885
Small Government Assistance 217 218 218 218 218 218
Functional Total 1,150,797 1,212,465 856,205 856,205 856,205 856,205

ALL OTHER CATEGORIES

Arts and Cultural Facilities Improvement 3,489 25,000 35,000 5,000 0 0
Miscellaneous (430,302) (1,043,445) (954,188) (1,257,262) (832,146) (832,023)
Special Infrastructure Account 112,670 270,000 1,256,275 114,625 33,305 33,305
Functional Total (314,143) (748,445) 337,087 (1,137,637) (798,841) (798,718)

TOTAL LOCAL ASSISTANCE SPENDING 153,937,734 168,298,214 170,019,799 167,885,440 170,996,509 176,454,793

FY23 Mid-Year Update T-150

 CASH DISBURSEMENTS BY FUNCTION
ALL GOVERNMENTAL FUNDS
STATE OPERATIONS
(thousands of dollars)

FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027

Actuals Projected Projected Projected Projected Projected

ECONOMIC DEVELOPMENT AND GOVERNMENT OVERSIGHT

Agriculture and Markets, Department of 52,734 58,676 60,269 60,867 61,097 61,330
Alcoholic Beverage Control, Division of 15,178 68,235 48,295 47,263 51,874 54,822
Economic Development, Department of 73,998 26,519 24,377 19,297 19,297 19,297
Financial Services, Department of 223,025 218,882 217,920 217,920 217,920 217,920
Olympic Regional Development Authority 12,453 11,554 11,554 11,554 11,554 11,554
Public Service Department 60,045 57,140 59,278 60,283 61,307 62,999
Functional Total 437,433 441,006 421,693 417,184 423,049 427,922

PARKS AND THE ENVIRONMENT

Adirondack Park Agency 4,646 6,048 5,866 5,963 6,061 6,162
Environmental Conservation, Department of 286,611 290,047 290,235 290,333 293,485 293,125
Parks, Recreation and Historic Preservation, Office of 185,969 206,238 205,111 208,415 211,781 215,213
Functional Total 477,226 502,333 501,212 504,711 511,327 514,500

TRANSPORTATION
Motor Vehicles, Department of 81,406 76,206 87,877 87,877 87,877 87,877
Transportation, Department of 348,056 379,926 365,020 365,059 375,497 386,227
Functional Total 429,462 456,132 452,897 452,936 463,374 474,104

HEALTH
Aging, Office for the 8,493 16,017 14,748 14,750 14,752 14,752
Health, Department of 2,819,202 1,804,750 1,690,506 1,688,279 1,747,079 1,788,298
Essential Plan 63,350 75,124 90,791 91,478 100,324 102,078
Medicaid Administration 578,608 776,015 830,122 833,711 875,242 913,631
Public Health 2,177,244 953,611 769,593 763,090 771,513 772,589
Medicaid Inspector General, Office of the 38,328 38,722 38,811 38,945 39,087 39,087
Functional Total 2,866,023 1,859,489 1,744,065 1,741,974 1,800,918 1,842,137

SOCIAL WELFARE
Children and Family Services, Office of 306,277 434,780 435,220 442,828 450,116 453,176
OCFS 306,277 434,780 435,220 442,828 450,116 453,176
Housing and Community Renewal, Division of 62,822 80,254 80,587 80,611 80,634 80,634
Human Rights, Division of 15,082 17,691 17,595 17,604 17,613 17,613
Labor, Department of 551,437 325,797 315,571 315,743 315,907 316,062
National and Community Service 11,840 17,042 17,379 17,747 18,105 18,034
Temporary and Disability Assistance, Office of 465,469 273,330 272,441 272,583 272,672 272,739
All Other 465,469 273,330 272,441 272,583 272,672 272,739
Functional Total 1,412,927 1,148,894 1,138,793 1,147,116 1,155,047 1,158,258

MENTAL HYGIENE
Addiction Services and Supports, Office of 92,312 120,075 118,795 119,624 118,124 119,667
OASAS 40,782 66,536 65,509 65,677 63,463 64,279
OASAS - Other 51,530 53,539 53,286 53,947 54,661 55,388
Developmental Disabilities Planning Council 4,511 3,415 3,415 3,415 3,415 3,415
Justice Center 46,129 47,346 47,432 48,011 48,625 49,335
Mental Health, Office of 1,516,701 1,652,914 1,608,116 1,635,658 1,663,901 1,692,623
OMH 443,541 456,456 442,913 450,825 457,794 464,871
OMH - Other 1,073,160 1,196,458 1,165,203 1,184,833 1,206,107 1,227,752
People with Developmental Disabilities, Office for 1,387,651 1,603,089 1,498,071 1,515,054 1,532,357 1,549,909
OPWDD 25,041 1,202 1,202 1,202 1,202 1,202
OPWDD - Other 1,362,610 1,601,887 1,496,869 1,513,852 1,531,155 1,548,707
Functional Total 3,047,304 3,426,839 3,275,829 3,321,762 3,366,422 3,414,949

PUBLIC PROTECTION/CRIMINAL JUSTICE

Correction, Commission of 3,433 3,028 3,095 3,178 3,262 3,348
Corrections and Community Supervision, Department of 2,666,554 2,680,268 2,653,096 2,643,305 2,641,353 2,642,236
DOCCS 2,666,554 2,680,268 2,653,096 2,643,305 2,641,353 2,642,236
Criminal Justice Services, Division of 64,805 48,606 49,282 50,925 51,924 52,911
Homeland Security and Emergency Services, Division of 138,339 87,715 88,493 89,711 90,953 92,214
Indigent Legal Services, Office of 3,005 4,818 4,844 4,932 5,025 5,120
Judicial Conduct, Commission on 6,159 7,293 7,189 7,189 7,189 7,189
Judicial Nomination, Commission on 0 30 30 30 30 30
Judicial Screening Committees, New York State 1 38 38 38 38 38
Military and Naval Affairs, Division of 44,985 123,082 124,313 125,767 127,180 128,627
Prosecutorial Conduct, Commission on 0 1,750 1,750 1,750 1,750 1,750
State Police, Division of 808,891 888,288 896,145 913,710 931,634 949,923
Statewide Financial System 31,654 31,972 31,970 31,997 32,734 33,492
Victim Services, Office of 9,838 11,842 9,826 9,826 9,898 9,898
Functional Total 3,777,664 3,888,730 3,870,071 3,882,358 3,902,970 3,926,776

HIGHER EDUCATION
City University of New York 0 2,000 2,000 2,000 2,000 2,000
Higher Education Services Corporation, New York State 18,547 37,226 37,108 30,469 23,833 24,242
State University of New York 7,333,021 7,272,827 7,036,765 7,080,436 7,159,422 7,239,427
Functional Total 7,351,568 7,312,053 7,075,873 7,112,905 7,185,255 7,265,669

FY23 Mid-Year Update T-151

 CASH DISBURSEMENTS BY FUNCTION
ALL GOVERNMENTAL FUNDS
STATE OPERATIONS
(thousands of dollars)

FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027

Actuals Projected Projected Projected Projected Projected

EDUCATION
Arts, Council on the 4,288 4,916 4,938 5,024 5,113 5,113
Education, Department of 315,940 353,629 333,135 333,782 331,125 331,125
School Aid 87 0 0 0 0 0
All Other 315,853 353,629 333,135 333,782 331,125 331,125
Functional Total 320,228 358,545 338,073 338,806 336,238 336,238

GENERAL GOVERNMENT
Budget, Division of the 74,934 35,438 34,307 34,307 34,307 34,307
Civil Service, Department of 16,410 20,839 20,866 21,243 21,627 22,020
Deferred Compensation Board 455 598 609 622 637 649
Elections, State Board of 19,171 29,101 23,919 24,391 24,876 25,372
Employee Relations, Office of 6,166 9,315 9,250 9,431 9,616 9,804
Ethics and Lobbying, Independent Commission on 5,570 7,830 7,731 7,731 7,731 7,731
Gaming Commission, New York State 46,057 65,749 58,382 58,385 58,385 58,385
General Services, Office of 129,297 106,640 108,674 105,860 107,964 110,116
Information Technology Services, Office of 689,446 608,251 639,603 640,635 655,146 670,030
Inspector General, Office of the 6,042 8,369 8,338 8,491 8,649 8,810
Labor Management Committees 23,341 34,260 35,153 35,994 36,715 37,452
Prevention of Domestic Violence, Office for 1,711 2,165 2,150 2,150 2,192 2,192
Public Employment Relations Board 3,788 3,869 3,868 3,937 4,011 4,084
State, Department of 46,165 63,997 63,477 61,977 60,977 60,727
Tax Appeals, Division of 2,899 3,058 3,040 3,040 3,040 3,040
Taxation and Finance, Department of 328,683 338,653 332,585 332,586 333,675 333,675
Veterans' Services, Division of 7,096 8,508 8,604 8,742 8,823 8,902
Welfare Inspector General, Office of 589 796 794 808 822 836
Workers' Compensation Board 144,878 147,208 149,505 152,758 156,108 159,533
Functional Total 1,552,698 1,494,644 1,510,855 1,513,088 1,535,301 1,557,665

ELECTED OFFICIALS
Audit and Control, Department of 162,672 168,527 170,602 173,830 177,142 180,523
Executive Chamber 15,477 18,139 17,854 17,854 17,854 17,854
Judiciary 1,969,767 2,121,824 2,121,800 2,121,800 2,121,800 2,121,800
Law, Department of 225,911 249,817 249,705 252,541 255,438 258,397
Legislature 230,412 260,606 260,601 260,601 260,601 260,601
Lieutenant Governor, Office of the 510 753 746 746 746 746
Functional Total 2,604,749 2,819,666 2,821,308 2,827,372 2,833,581 2,839,921

LOCAL GOVERNMENT ASSISTANCE

Aid and Incentives for Municipalities 1 0 0 0 0 0
Functional Total 1 0 0 0 0 0

ALL OTHER CATEGORIES

Long-Term Debt Service 40,873 45,497 46,270 46,270 46,270 46,270
Miscellaneous 55,472 562,553 352,748 362,224 385,660 379,697
Functional Total 96,345 608,050 399,018 408,494 431,930 425,967

TOTAL STATE OPERATIONS SPENDING 24,373,628 24,316,381 23,549,687 23,668,706 23,945,412 24,184,106

FY23 Mid-Year Update T-152

 CASH DISBURSEMENTS BY FUNCTION
ALL GOVERNMENTAL FUNDS
PERSONAL SERVICE
(thousands of dollars)

FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027

Actuals Projected Projected Projected Projected Projected

ECONOMIC DEVELOPMENT AND GOVERNMENT OVERSIGHT

Agriculture and Markets, Department of 38,294 41,921 43,689 44,334 44,498 44,664
Alcoholic Beverage Control, Division of 11,339 29,974 27,781 27,622 29,373 30,568
Economic Development, Department of 12,626 15,391 15,329 14,769 14,769 14,769
Financial Services, Department of 166,925 162,137 161,204 161,204 161,204 161,204
Olympic Regional Development Authority 7,125 5,338 5,338 5,338 5,338 5,338
Public Service Department 48,781 48,405 50,442 51,376 52,329 53,300
Functional Total 285,090 303,166 303,783 304,643 307,511 309,843

PARKS AND THE ENVIRONMENT

Adirondack Park Agency 4,183 4,772 4,835 4,925 5,016 5,110
Environmental Conservation, Department of 237,771 228,655 223,700 226,467 229,287 228,927
Parks, Recreation and Historic Preservation, Office of 145,846 166,102 164,631 167,575 170,577 173,641
Functional Total 387,800 399,529 393,166 398,967 404,880 407,678

TRANSPORTATION
Motor Vehicles, Department of 49,656 54,661 53,763 53,763 53,763 53,763
Transportation, Department of 176,467 187,742 172,836 172,875 178,042 183,362
Functional Total 226,123 242,403 226,599 226,638 231,805 237,125

HEALTH
Aging, Office for the 7,234 11,535 10,264 10,264 10,264 10,264
Health, Department of 386,014 431,226 455,324 455,353 456,099 456,940
Essential Plan 3,482 4,505 5,324 5,452 5,702 5,852
Medicaid Administration 80,864 97,168 109,078 108,949 109,264 109,857
Public Health 301,668 329,553 340,922 340,952 341,133 341,231
Medicaid Inspector General, Office of the 33,847 33,416 33,381 33,381 33,381 33,381
Functional Total 427,095 476,177 498,969 498,998 499,744 500,585

SOCIAL WELFARE
Children and Family Services, Office of 160,135 271,261 267,888 272,246 276,110 280,015
OCFS 160,135 271,261 267,888 272,246 276,110 280,015
Housing and Community Renewal, Division of 48,055 54,589 54,925 54,945 54,967 54,967
Human Rights, Division of 12,707 15,323 15,227 15,236 15,245 15,245
Labor, Department of 250,831 216,116 215,036 215,189 215,348 215,503
National and Community Service 801 785 795 807 819 831
Temporary and Disability Assistance, Office of 166,029 149,416 149,022 149,091 149,161 149,234
All Other 166,029 149,416 149,022 149,091 149,161 149,234
Functional Total 638,558 707,490 702,893 707,514 711,650 715,795

MENTAL HYGIENE
Addiction Services and Supports, Office of 67,253 83,090 80,707 81,866 79,152 79,859
OASAS 27,159 43,153 40,828 41,625 38,545 38,882
OASAS - Other 40,094 39,937 39,879 40,241 40,607 40,977
Developmental Disabilities Planning Council 845 1,266 1,266 1,266 1,266 1,266
Justice Center 35,583 37,265 37,108 37,444 37,793 38,232
Mental Health, Office of 1,197,820 1,283,809 1,270,985 1,285,667 1,300,643 1,315,768
OMH 346,375 380,870 377,751 382,039 386,362 390,728
OMH - Other 851,445 902,939 893,234 903,628 914,281 925,040
People with Developmental Disabilities, Office for 1,213,463 1,365,371 1,260,112 1,272,255 1,284,519 1,296,906
OPWDD 12,646 0 0 0 0 0
OPWDD - Other 1,200,817 1,365,371 1,260,112 1,272,255 1,284,519 1,296,906
Functional Total 2,514,964 2,770,801 2,650,178 2,678,498 2,703,373 2,732,031

PUBLIC PROTECTION/CRIMINAL JUSTICE

Correction, Commission of 3,314 2,801 2,862 2,939 3,017 3,097
Corrections and Community Supervision, Department of 2,259,766 2,186,946 2,178,727 2,179,576 2,180,442 2,181,325
DOCCS 2,259,766 2,186,946 2,178,727 2,179,576 2,180,442 2,181,325
Criminal Justice Services, Division of 34,564 35,244 35,642 36,331 37,043 37,740
Homeland Security and Emergency Services, Division of 43,871 49,002 49,479 50,394 51,326 52,270
Indigent Legal Services, Office of 2,764 3,958 3,969 4,040 4,116 4,193
Judicial Conduct, Commission on 4,492 5,536 5,432 5,432 5,432 5,432
Military and Naval Affairs, Division of 38,007 93,636 94,222 95,018 95,829 96,658
Prosecutorial Conduct, Commission on 0 1,350 1,350 1,350 1,350 1,350
State Police, Division of 733,618 780,376 794,615 810,190 826,076 842,282
Statewide Financial System 12,706 12,596 12,594 12,621 12,883 13,151
Victim Services, Office of 7,847 7,491 6,191 6,191 6,254 6,254
Functional Total 3,140,949 3,178,936 3,185,083 3,204,082 3,223,768 3,243,752

HIGHER EDUCATION
Higher Education Services Corporation, New York State 9,769 12,303 12,189 11,362 10,536 10,720
State University of New York 4,219,824 4,403,529 4,438,080 4,474,085 4,513,261 4,553,417
Functional Total 4,229,593 4,415,832 4,450,269 4,485,447 4,523,797 4,564,137

EDUCATION
Arts, Council on the 2,678 2,959 2,945 2,995 3,046 3,046
Education, Department of 190,626 193,959 195,902 198,220 200,263 200,263
All Other 190,626 193,959 195,902 198,220 200,263 200,263
Functional Total 193,304 196,918 198,847 201,215 203,309 203,309

GENERAL GOVERNMENT
Budget, Division of the 26,807 32,195 31,602 31,602 31,602 31,602

FY23 Mid-Year Update T-153

 CASH DISBURSEMENTS BY FUNCTION
ALL GOVERNMENTAL FUNDS
PERSONAL SERVICE
(thousands of dollars)

FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027

Actuals Projected Projected Projected Projected Projected
Civil Service, Department of 16,409 18,988 18,944 19,273 19,609 19,952
Deferred Compensation Board 485 422 429 438 447 456
Elections, State Board of 7,561 13,032 13,101 13,297 13,496 13,698
Employee Relations, Office of 5,550 9,104 9,033 9,209 9,388 9,571
Ethics and Lobbying, Independent Commission on 4,809 6,773 6,674 6,674 6,674 6,674
Gaming Commission, New York State 32,453 34,459 34,059 34,061 34,061 34,061
General Services, Office of 49,708 45,279 46,846 47,757 48,684 49,631
Information Technology Services, Office of 303,425 325,415 334,310 335,342 342,406 349,620
Inspector General, Office of the 4,987 6,971 6,908 7,027 7,149 7,273
Labor Management Committees 6,830 5,600 5,709 5,823 5,939 6,058
Prevention of Domestic Violence, Office for 1,606 1,970 1,955 1,955 1,993 1,993
Public Employment Relations Board 3,576 3,619 3,612 3,676 3,743 3,810
State, Department of 33,621 43,287 42,774 42,774 42,774 42,774
Tax Appeals, Division of 2,726 2,877 2,866 2,866 2,866 2,866
Taxation and Finance, Department of 280,451 264,563 263,195 263,195 263,195 263,195
Veterans' Services, Division of 6,586 7,436 7,494 7,595 7,658 7,721
Welfare Inspector General, Office of 585 687 685 699 713 727
Workers' Compensation Board 87,960 87,370 88,322 90,088 91,890 93,728
Functional Total 876,135 910,047 918,518 923,351 934,287 945,410

ELECTED OFFICIALS
Audit and Control, Department of 136,877 133,294 134,650 137,092 139,584 142,125
Executive Chamber 12,493 14,816 14,531 14,531 14,531 14,531
Judiciary 1,681,352 1,776,124 1,776,100 1,776,100 1,776,100 1,776,100
Law, Department of 164,993 182,020 181,590 184,050 186,558 189,117
Legislature 176,544 203,439 203,434 203,434 203,434 203,434
Lieutenant Governor, Office of the 423 686 679 679 679 679
Functional Total 2,172,682 2,310,379 2,310,984 2,315,886 2,320,886 2,325,986

ALL OTHER CATEGORIES

Miscellaneous 1,839 317,679 150,860 160,279 183,699 177,719
Functional Total 1,839 317,679 150,860 160,279 183,699 177,719

TOTAL PERSONAL SERVICE SPENDING 15,094,132 16,229,357 15,990,149 16,105,518 16,248,709 16,363,370

FY23 Mid-Year Update T-154

 CASH DISBURSEMENTS BY FUNCTION
ALL GOVERNMENTAL FUNDS
NON-PERSONAL SERVICE/INDIRECT COSTS
(thousands of dollars)

FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027

Actuals Projected Projected Projected Projected Projected

ECONOMIC DEVELOPMENT AND GOVERNMENT OVERSIGHT

Agriculture and Markets, Department of 14,440 16,755 16,580 16,533 16,599 16,666
Alcoholic Beverage Control, Division of 3,839 38,261 20,514 19,641 22,501 24,254
Economic Development, Department of 61,372 11,128 9,048 4,528 4,528 4,528
Financial Services, Department of 56,100 56,745 56,716 56,716 56,716 56,716
Olympic Regional Development Authority 5,328 6,216 6,216 6,216 6,216 6,216
Public Service Department 11,264 8,735 8,836 8,907 8,978 9,699
Functional Total 152,343 137,840 117,910 112,541 115,538 118,079

PARKS AND THE ENVIRONMENT

Adirondack Park Agency 463 1,276 1,031 1,038 1,045 1,052
Environmental Conservation, Department of 48,840 61,392 66,535 63,866 64,198 64,198
Parks, Recreation and Historic Preservation, Office of 40,123 40,136 40,480 40,840 41,204 41,572
Functional Total 89,426 102,804 108,046 105,744 106,447 106,822

TRANSPORTATION
Motor Vehicles, Department of 31,750 21,545 34,114 34,114 34,114 34,114
Transportation, Department of 171,589 192,184 192,184 192,184 197,455 202,865
Functional Total 203,339 213,729 226,298 226,298 231,569 236,979

HEALTH
Aging, Office for the 1,259 4,482 4,484 4,486 4,488 4,488
Health, Department of 2,433,188 1,373,524 1,235,182 1,232,926 1,290,980 1,331,358
Essential Plan 59,868 70,619 85,467 86,026 94,622 96,226
Medicaid Administration 497,744 678,847 721,044 724,762 765,978 803,774
Public Health 1,875,576 624,058 428,671 422,138 430,380 431,358
Medicaid Inspector General, Office of the 4,481 5,306 5,430 5,564 5,706 5,706
Functional Total 2,438,928 1,383,312 1,245,096 1,242,976 1,301,174 1,341,552

SOCIAL WELFARE
Children and Family Services, Office of 146,142 163,519 167,332 170,582 174,006 173,161
OCFS 146,142 163,519 167,332 170,582 174,006 173,161
Housing and Community Renewal, Division of 14,767 25,665 25,662 25,666 25,667 25,667
Human Rights, Division of 2,375 2,368 2,368 2,368 2,368 2,368
Labor, Department of 300,606 109,681 100,535 100,554 100,559 100,559
National and Community Service 11,039 16,257 16,584 16,940 17,286 17,203
Temporary and Disability Assistance, Office of 299,440 123,914 123,419 123,492 123,511 123,505
All Other 299,440 123,914 123,419 123,492 123,511 123,505
Functional Total 774,369 441,404 435,900 439,602 443,397 442,463

MENTAL HYGIENE
Addiction Services and Supports, Office of 25,059 36,985 38,088 37,758 38,972 39,808
OASAS 13,623 23,383 24,681 24,052 24,918 25,397
OASAS - Other 11,436 13,602 13,407 13,706 14,054 14,411
Developmental Disabilities Planning Council 3,666 2,149 2,149 2,149 2,149 2,149
Justice Center 10,546 10,081 10,324 10,567 10,832 11,103
Mental Health, Office of 318,881 369,105 337,131 349,991 363,258 376,855
OMH 97,166 75,586 65,162 68,786 71,432 74,143
OMH - Other 221,715 293,519 271,969 281,205 291,826 302,712
People with Developmental Disabilities, Office for 174,188 237,718 237,959 242,799 247,838 253,003
OPWDD 12,395 1,202 1,202 1,202 1,202 1,202
OPWDD - Other 161,793 236,516 236,757 241,597 246,636 251,801
Functional Total 532,340 656,038 625,651 643,264 663,049 682,918

PUBLIC PROTECTION/CRIMINAL JUSTICE

Correction, Commission of 119 227 233 239 245 251
Corrections and Community Supervision, Department of 406,788 493,322 474,369 463,729 460,911 460,911
DOCCS 406,788 493,322 474,369 463,729 460,911 460,911
Criminal Justice Services, Division of 30,241 13,362 13,640 14,594 14,881 15,171
Homeland Security and Emergency Services, Division of 94,468 38,713 39,014 39,317 39,627 39,944
Indigent Legal Services, Office of 241 860 875 892 909 927
Judicial Conduct, Commission on 1,667 1,757 1,757 1,757 1,757 1,757
Judicial Nomination, Commission on 0 30 30 30 30 30
Judicial Screening Committees, New York State 1 38 38 38 38 38
Military and Naval Affairs, Division of 6,978 29,446 30,091 30,749 31,351 31,969
Prosecutorial Conduct, Commission on 0 400 400 400 400 400
State Police, Division of 75,273 107,912 101,530 103,520 105,558 107,641
Statewide Financial System 18,948 19,376 19,376 19,376 19,851 20,341
Victim Services, Office of 1,991 4,351 3,635 3,635 3,644 3,644
Functional Total 636,715 709,794 684,988 678,276 679,202 683,024

HIGHER EDUCATION
City University of New York 0 2,000 2,000 2,000 2,000 2,000
Higher Education Services Corporation, New York State 8,778 24,923 24,919 19,107 13,297 13,522
State University of New York 3,113,197 2,869,298 2,598,685 2,606,351 2,646,161 2,686,010
Functional Total 3,121,975 2,896,221 2,625,604 2,627,458 2,661,458 2,701,532

FY23 Mid-Year Update T-155

 CASH DISBURSEMENTS BY FUNCTION
ALL GOVERNMENTAL FUNDS
NON-PERSONAL SERVICE/INDIRECT COSTS
(thousands of dollars)

FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027

Actuals Projected Projected Projected Projected Projected

EDUCATION
Arts, Council on the 1,610 1,957 1,993 2,029 2,067 2,067
Education, Department of 125,314 159,670 137,233 135,562 130,862 130,862
School Aid 87 0 0 0 0 0
All Other 125,227 159,670 137,233 135,562 130,862 130,862
Functional Total 126,924 161,627 139,226 137,591 132,929 132,929

GENERAL GOVERNMENT
Budget, Division of the 48,127 3,243 2,705 2,705 2,705 2,705
Civil Service, Department of 1 1,851 1,922 1,970 2,018 2,068
Deferred Compensation Board (30) 176 180 184 190 193
Elections, State Board of 11,610 16,069 10,818 11,094 11,380 11,674
Employee Relations, Office of 616 211 217 222 228 233
Ethics and Lobbying, Independent Commission on 761 1,057 1,057 1,057 1,057 1,057
Gaming Commission, New York State 13,604 31,290 24,323 24,324 24,324 24,324
General Services, Office of 79,589 61,361 61,828 58,103 59,280 60,485
Information Technology Services, Office of 386,021 282,836 305,293 305,293 312,740 320,410
Inspector General, Office of the 1,055 1,398 1,430 1,464 1,500 1,537
Labor Management Committees 16,511 28,660 29,444 30,171 30,776 31,394
Prevention of Domestic Violence, Office for 105 195 195 195 199 199
Public Employment Relations Board 212 250 256 261 268 274
State, Department of 12,544 20,710 20,703 19,203 18,203 17,953
Tax Appeals, Division of 173 181 174 174 174 174
Taxation and Finance, Department of 48,232 74,090 69,390 69,391 70,480 70,480
Veterans' Services, Division of 510 1,072 1,110 1,147 1,165 1,181
Welfare Inspector General, Office of 4 109 109 109 109 109
Workers' Compensation Board 56,918 59,838 61,183 62,670 64,218 65,805
Functional Total 676,563 584,597 592,337 589,737 601,014 612,255

ELECTED OFFICIALS
Audit and Control, Department of 25,795 35,233 35,952 36,738 37,558 38,398
Executive Chamber 2,984 3,323 3,323 3,323 3,323 3,323
Judiciary 288,415 345,700 345,700 345,700 345,700 345,700
Law, Department of 60,918 67,797 68,115 68,491 68,880 69,280
Legislature 53,868 57,167 57,167 57,167 57,167 57,167
Lieutenant Governor, Office of the 87 67 67 67 67 67
Functional Total 432,067 509,287 510,324 511,486 512,695 513,935

LOCAL GOVERNMENT ASSISTANCE

Aid and Incentives for Municipalities 1 0 0 0 0 0
Functional Total 1 0 0 0 0 0

ALL OTHER CATEGORIES

Long-Term Debt Service 40,873 45,497 46,270 46,270 46,270 46,270
Miscellaneous 53,633 244,874 201,888 201,945 201,961 201,978
Functional Total 94,506 290,371 248,158 248,215 248,231 248,248

TOTAL NON-PERSONAL SERVICE/INDIRECT COSTS SPENDING 9,279,496 8,087,024 7,559,538 7,563,188 7,696,703 7,820,736

FY23 Mid-Year Update T-156

 CASH DISBURSEMENTS BY FUNCTION
ALL GOVERNMENTAL FUNDS
GENERAL STATE CHARGES
(thousands of dollars)

FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027

Actuals Projected Projected Projected Projected Projected

ECONOMIC DEVELOPMENT AND GOVERNMENT OVERSIGHT

Agriculture and Markets, Department of 3,234 4,518 4,512 4,512 4,512 4,512
Alcoholic Beverage Control, Division of 2,905 12,297 10,085 9,622 10,326 10,692
Economic Development, Department of 399 28 28 28 28 28
Financial Services, Department of 102,460 116,319 115,723 115,723 115,723 115,723
Olympic Regional Development Authority 0 1,500 1,500 1,500 1,500 1,500
Public Service Department 30,204 32,990 33,692 33,717 34,266 35,439
Functional Total 139,202 167,652 165,540 165,102 166,355 167,894

PARKS AND THE ENVIRONMENT

Adirondack Park Agency 24 0 0 0 0 0
Environmental Conservation, Department of 64,007 66,575 65,724 65,724 65,724 65,724
Parks, Recreation and Historic Preservation, Office of 5,329 5,166 5,101 5,301 5,301 5,301
Functional Total 69,360 71,741 70,825 71,025 71,025 71,025

TRANSPORTATION
Motor Vehicles, Department of 25,023 28,625 28,139 28,139 28,139 28,139
Transportation, Department of 19,897 8,368 8,483 8,605 8,909 9,109
Functional Total 44,920 36,993 36,622 36,744 37,048 37,248

HEALTH
Aging, Office for the 223 0 0 0 0 0
Health, Department of 76,125 99,519 101,155 101,401 101,516 101,578
Medicaid Administration 2,413 8,543 8,883 9,159 9,159 9,159
Public Health 73,712 90,976 92,272 92,242 92,357 92,419
Medicaid Inspector General, Office of the 10,556 10,862 10,862 10,862 10,862 10,862
Functional Total 86,904 110,381 112,017 112,263 112,378 112,440

SOCIAL WELFARE
Children and Family Services, Office of 20,348 23,763 23,700 24,500 25,320 26,172
OCFS 20,348 23,763 23,700 24,500 25,320 26,172
Housing and Community Renewal, Division of 24,147 33,135 33,054 33,069 33,078 32,745
Labor, Department of 153,641 147,412 147,411 147,562 147,664 147,771
National and Community Service 0 272 241 245 248 252
Temporary and Disability Assistance, Office of 62,870 50,604 50,604 50,604 50,604 50,604
All Other 62,870 50,604 50,604 50,604 50,604 50,604
Functional Total 261,006 255,186 255,010 255,980 256,914 257,544

MENTAL HYGIENE
Addiction Services and Supports, Office of 893 0 509 817 828 840
OASAS 893 0 509 817 828 840
Developmental Disabilities Planning Council 492 785 785 785 785 785
Justice Center 1,397 147 145 149 153 157
Mental Health, Office of (8,519) 612 845 1,000 1,005 1,010
OMH (8,519) 612 845 1,000 1,005 1,010
People with Developmental Disabilities, Office for 6,974 0 0 0 0 0
OPWDD 6,974 0 0 0 0 0
Functional Total 1,237 1,544 2,284 2,751 2,771 2,792

PUBLIC PROTECTION/CRIMINAL JUSTICE

Correction, Commission of 367 0 0 0 0 0
Corrections and Community Supervision, Department of 459,350 3,218 2,887 2,898 2,910 2,923
DOCCS 459,350 3,218 2,887 2,898 2,910 2,923
Criminal Justice Services, Division of 1,104 356 362 369 376 384
Homeland Security and Emergency Services, Division of 11,689 8,011 7,873 7,876 7,879 7,882
Indigent Legal Services, Office of 1,716 2,422 2,433 2,506 2,554 2,603
Military and Naval Affairs, Division of 9,619 7,441 7,441 7,441 7,441 7,441
State Police, Division of 158,557 31,036 31,023 31,023 31,023 31,023
Statewide Financial System 204 0 0 0 0 0
Victim Services, Office of 2,261 2,160 2,133 2,133 2,133 2,133
Functional Total 644,867 54,644 54,152 54,246 54,316 54,389

HIGHER EDUCATION
Higher Education Services Corporation, New York State 6,312 6,885 6,820 3,410 1 1
State University of New York 511,553 563,913 571,316 585,071 599,343 613,799
Functional Total 517,865 570,798 578,136 588,481 599,344 613,800

EDUCATION
Education, Department of 98,553 100,573 101,132 102,782 104,300 105,000
All Other 98,553 100,573 101,132 102,782 104,300 105,000
Functional Total 98,553 100,573 101,132 102,782 104,300 105,000

GENERAL GOVERNMENT
Budget, Division of the 842 1,320 1,300 1,300 1,300 1,300
Civil Service, Department of 103 246 251 256 261 266
Deferred Compensation Board 279 256 261 266 272 277
Elections, State Board of 541 422 422 437 453 469
Employee Relations, Office of 0 4 0 0 0 0
Gaming Commission, New York State 16,162 20,464 20,256 20,256 20,256 20,256
General Services, Office of 7,683 2,710 2,726 2,780 2,836 2,893
Information Technology Services, Office of 15,167 0 0 0 0 0
Inspector General, Office of the 490 0 0 0 0 0

FY23 Mid-Year Update T-157

 CASH DISBURSEMENTS BY FUNCTION
ALL GOVERNMENTAL FUNDS
GENERAL STATE CHARGES
(thousands of dollars)

FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027

Actuals Projected Projected Projected Projected Projected
Labor Management Committees 1,680 5,100 5,202 5,306 5,412 5,520
Prevention of Domestic Violence, Office for 361 0 0 0 0 0
State, Department of 13,651 21,939 21,776 21,776 21,776 21,776
Taxation and Finance, Department of 23,604 21,587 21,577 21,577 21,577 21,577
Veterans' Services, Division of 413 542 536 550 596 599
Welfare Inspector General, Office of 47 0 0 0 0 0
Workers' Compensation Board 55,102 55,874 55,987 58,017 60,133 62,329
Functional Total 136,125 130,464 130,294 132,521 134,872 137,262

ELECTED OFFICIALS
Audit and Control, Department of 1,742 2,384 2,337 2,422 2,510 2,602
Judiciary 1,005,361 829,014 867,751 867,859 878,459 885,859
Law, Department of 32,925 39,421 39,042 39,506 39,990 40,491
Functional Total 1,040,028 870,819 909,130 909,787 920,959 928,952

ALL OTHER CATEGORIES

General State Charges 8,014,508 7,862,606 8,554,366 9,748,786 11,047,270 12,432,668
Miscellaneous 5,674 1,414 1,407 1,429 1,453 1,478
Functional Total 8,020,182 7,864,020 8,555,773 9,750,215 11,048,723 12,434,146

TOTAL GENERAL STATE CHARGES SPENDING 11,060,249 10,234,815 10,970,915 12,181,897 13,509,005 14,922,492

FY23 Mid-Year Update T-158

 CASH DISBURSEMENTS BY FUNCTION
ALL GOVERNMENTAL FUNDS
CAPITAL PROJECTS
(thousands of dollars)

FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027

Actuals Projected Projected Projected Projected Projected

ECONOMIC DEVELOPMENT AND GOVERNMENT OVERSIGHT

Agriculture and Markets, Department of 7,676 53,532 19,284 9,934 9,934 9,934
Economic Development, Department of 0 3,400 3,800 3,500 3,500 3,500
Empire State Development Corporation 32,763 1,721,798 1,780,465 1,492,816 833,321 727,826
Energy Research and Development Authority, New York State 14,148 24,460 29,030 31,754 30,563 33,313
Lake Ontario Resiliency/Economic Development 10,376 10,000 0 0 0 0
Olympic Regional Development Authority 129,268 63,300 33,300 33,300 33,300 15,800
Power Authority, New York 1,126 2,100 4,300 2,000 2,000 2,000
Regional Economic Development Program 0 447 0 0 0 0
Strategic Investment Program 0 2,000 2,000 2,000 2,000 2,000
Functional Total 195,357 1,881,037 1,872,179 1,575,304 914,618 794,373

PARKS AND THE ENVIRONMENT

Adirondack Park Agency 0 6,000 15,000 0 0 0
Environmental Conservation, Department of 538,644 832,554 1,436,199 1,168,146 1,137,146 1,189,622
Hudson River Park Trust 6,621 30,000 10,000 10,000 5,633 0
Parks, Recreation and Historic Preservation, Office of 164,955 266,397 245,397 243,897 243,897 233,897
Functional Total 710,220 1,134,951 1,706,596 1,422,043 1,386,676 1,423,519

TRANSPORTATION
Motor Vehicles, Department of 306,032 328,271 324,538 324,538 324,538 324,538
Transportation, Department of 3,559,233 4,955,227 5,820,836 5,896,226 5,695,198 5,697,413
Functional Total 3,865,265 5,283,498 6,145,374 6,220,764 6,019,736 6,021,951

HEALTH
Health, Department of 119,751 106,987 106,959 105,547 105,371 90,309
Public Health 119,751 106,987 106,959 105,547 105,371 90,309
Functional Total 119,751 106,987 106,959 105,547 105,371 90,309

SOCIAL WELFARE
Children and Family Services, Office of 16,192 23,268 35,775 36,195 36,254 36,317
OCFS 16,192 23,268 35,775 36,195 36,254 36,317
Housing and Community Renewal, Division of 0 3,000 3,000 3,000 3,000 3,000
Temporary and Disability Assistance, Office of 1,181 1,784 1,784 1,784 1,784 784
All Other 1,181 1,784 1,784 1,784 1,784 784
Functional Total 17,373 28,052 40,559 40,979 41,038 40,101

MENTAL HYGIENE
Addiction Services and Supports, Office of 5,536 20,149 22,491 16,401 15,274 15,289
OASAS 5,536 20,149 22,491 16,401 15,274 15,289
Mental Health, Office of 213,715 352,856 328,352 392,494 397,727 376,633
OMH 213,715 352,856 328,352 392,494 397,727 376,633
People with Developmental Disabilities, Office for 98,235 165,001 129,989 131,644 121,639 133,677
OPWDD 98,235 165,001 129,989 131,644 121,639 133,677
Functional Total 317,486 538,006 480,832 540,539 534,640 525,599

PUBLIC PROTECTION/CRIMINAL JUSTICE

Corrections and Community Supervision, Department of 358,582 350,714 354,921 354,964 315,008 315,052
DOCCS 358,582 350,714 354,921 354,964 315,008 315,052
Criminal Justice Services, Division of 0 47,750 69,500 31,750 7,000 4,000
Homeland Security and Emergency Services, Division of (25,094) (11,091) 12,800 19,100 13,680 6,180
Military and Naval Affairs, Division of 238,523 20,403 81,307 66,990 69,129 57,537
State Police, Division of 41,200 53,822 42,352 42,352 42,352 44,943
Victim Services, Office of 1,474 4,026 0 0 0 0
Functional Total 614,685 465,624 560,880 515,156 447,169 427,712

HIGHER EDUCATION
City University of New York 348,029 382,566 555,919 632,800 612,234 518,565
State University Construction Fund 981 0 0 0 0 0
State University of New York 804,289 1,090,318 1,257,251 1,336,976 1,274,024 1,203,495
Functional Total 1,153,299 1,472,884 1,813,170 1,969,776 1,886,258 1,722,060

EDUCATION
Education, Department of 13,048 74,842 82,494 76,763 23,541 7,601
All Other 13,048 74,842 82,494 76,763 23,541 7,601
Functional Total 13,048 74,842 82,494 76,763 23,541 7,601

GENERAL GOVERNMENT
Elections, State Board of 2,395 18,200 6,030 5,171 0 0
General Services, Office of 225,491 305,827 251,711 207,119 186,089 195,878
Information Technology Services, Office of 94,398 192,378 193,474 132,116 105,700 105,700
Public Employment Relations Board 0 2,500 0 0 0 0
State, Department of 436 22,000 31,028 31,513 49,866 32,000
Veterans' Services, Division of 0 2,000 2,000 1,000 1,000 1,000
Workers' Compensation Board 4,210 3,600 3,700 13,000 13,900 11,083
Functional Total 326,930 546,505 487,943 389,919 356,555 345,661

ELECTED OFFICIALS
Audit and Control, Department of 2,185 10,850 13,410 6,746 3,246 2,960
Judiciary 17,482 26,700 119 0 0 0
Law, Department of 1,092 4,470 3,000 1,500 0 0
Functional Total 20,759 42,020 16,529 8,246 3,246 2,960

FY23 Mid-Year Update T-159

 CASH DISBURSEMENTS BY FUNCTION
ALL GOVERNMENTAL FUNDS
CAPITAL PROJECTS
(thousands of dollars)

FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027

Actuals Projected Projected Projected Projected Projected

ALL OTHER CATEGORIES

Community Resliency, Economic Sustainability and Technology 0 5,000 25,000 25,000 30,000 50,000
Local Community Assistance Program 0 2,000 5,000 10,000 10,000 15,000
Miscellaneous 12,910 (296,653) (325,801) (426,464) (426,580) (426,592)
Special Infrastructure Account 13,393 196,811 138,149 106,625 101,021 23,767
Functional Total 26,303 (92,842) (157,652) (284,839) (285,559) (337,825)

TOTAL CAPITAL PROJECTS SPENDING 7,380,476 11,481,564 13,155,863 12,580,197 11,433,289 11,064,021

FY23 Mid-Year Update T-160

 CASH DISBURSEMENTS BY FUNCTION
STATE FUNDS
(thousands of dollars)

FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027

Actuals Projected Projected Projected Projected Projected

ECONOMIC DEVELOPMENT AND GOVERNMENT OVERSIGHT

Agriculture and Markets, Department of 81,864 146,366 103,904 95,152 95,382 95,615
Alcoholic Beverage Control, Division of 13,687 130,532 49,489 31,878 63,909 125,520
Economic Development Capital 1,603 8,000 8,000 8,000 8,000 8,000
Economic Development, Department of 132,824 86,660 77,904 73,024 73,024 73,024
Empire State Development Corporation 1,446,210 2,417,156 2,576,155 2,112,104 1,676,609 1,685,738
Energy Research and Development Authority, New York State 14,148 24,460 29,030 31,754 30,563 33,313
Financial Services, Department of 394,356 408,923 407,115 407,115 407,115 407,115
Lake Ontario Resiliency/Economic Development 42,496 10,000 0 0 0 0
Olympic Regional Development Authority 141,721 126,354 46,354 46,354 46,354 28,854
Power Authority, New York 3,428 2,100 4,300 2,000 2,000 2,000
Public Service Department 88,523 338,214 91,028 92,055 93,630 96,495
Regional Economic Development Program 807 447 0 0 0 0
Strategic Investment Program 330 2,000 2,000 2,000 2,000 2,000
Functional Total 2,361,997 3,701,212 3,395,279 2,901,436 2,498,586 2,557,674

PARKS AND THE ENVIRONMENT

Adirondack Park Agency 4,456 11,698 20,516 5,613 5,711 5,812
Environmental Conservation, Department of 1,091,385 1,462,650 2,032,972 1,765,017 1,731,169 1,783,285
Hudson River Park Trust 6,621 30,000 10,000 10,000 5,633 0
Parks, Recreation and Historic Preservation, Office of 340,432 475,388 449,821 451,825 455,191 448,623
Functional Total 1,442,894 1,979,736 2,513,309 2,232,455 2,197,704 2,237,720

TRANSPORTATION
Metropolitan Transportation Authority 2,870,000 0 1,165,464 921,464 1,006,464 1,183,730
Motor Vehicles, Department of 386,582 422,403 429,855 429,855 429,855 429,855
Transportation, Department of 7,105,277 9,132,894 9,975,956 9,920,673 9,739,149 9,785,812
Functional Total 10,361,859 9,555,297 11,571,275 11,271,992 11,175,468 11,399,397

HEALTH
Aging, Office for the 139,112 177,857 170,838 176,356 181,958 187,697
Health, Department of 26,392,373 29,117,934 30,606,087 32,929,036 34,603,052 36,325,225
Medical Assistance 21,426,940 24,760,775 26,493,780 28,876,206 30,492,390 32,248,450
Essential Plan 63,350 75,124 90,791 91,478 100,324 102,078
Medicaid Administration 799,573 738,988 731,806 728,699 729,697 728,488
Public Health 4,102,510 3,543,047 3,289,710 3,232,653 3,280,641 3,246,209
Medicaid Inspector General, Office of the 18,971 19,128 19,155 19,222 19,293 19,293
Functional Total 26,550,456 29,314,919 30,796,080 33,124,614 34,804,303 36,532,215

SOCIAL WELFARE
Children and Family Services, Office of 2,008,389 2,098,676 2,206,772 2,964,735 2,971,060 2,974,013
OCFS 1,956,449 2,024,439 2,132,535 2,890,498 2,896,823 2,899,776
OCFS - Other 51,940 74,237 74,237 74,237 74,237 74,237
Housing and Community Renewal, Division of 660,287 1,605,756 1,669,226 1,637,440 1,207,516 1,088,625
Human Rights, Division of 12,567 12,931 12,835 12,844 12,853 12,853
Labor, Department of 2,196,303 207,115 86,925 86,982 87,020 87,041
National and Community Service 548 783 784 787 790 793
Nonprofit Infrastructure Capital Investment Program 7,626 35,000 32,660 10,000 0 0
Temporary and Disability Assistance, Office of 1,553,311 2,847,746 1,971,278 2,060,263 2,055,852 2,103,804
Welfare Assistance 1,148,717 1,270,591 1,267,637 1,296,098 1,242,480 1,242,565
All Other 404,594 1,577,155 703,641 764,165 813,372 861,239
Functional Total 6,439,031 6,808,007 5,980,480 6,773,051 6,335,091 6,267,129

MENTAL HYGIENE
Addiction Services and Supports, Office of 500,995 935,933 792,145 797,957 798,102 825,558
OASAS 428,140 818,269 696,034 716,885 716,316 743,045
OASAS - Other 72,855 117,664 96,111 81,072 81,786 82,513
Justice Center 33,294 38,790 38,858 39,420 40,016 40,708
Mental Health, Office of 3,231,413 4,092,490 4,063,847 4,195,536 4,270,817 4,327,850
OMH 1,844,348 2,435,675 2,486,530 2,621,912 2,667,899 2,694,866
OMH - Other 1,387,065 1,656,815 1,577,317 1,573,624 1,602,918 1,632,984
People with Developmental Disabilities, Office for 4,287,264 4,570,815 5,808,614 4,670,673 4,657,212 4,825,702
OPWDD 513,054 602,150 575,120 596,175 596,470 619,008
OPWDD - Other 3,774,210 3,968,665 5,233,494 4,074,498 4,060,742 4,206,694
Functional Total 8,052,966 9,638,028 10,703,464 9,703,586 9,766,147 10,019,818

PUBLIC PROTECTION/CRIMINAL JUSTICE

Correction, Commission of 2,792 3,028 3,095 3,178 3,262 3,348
Corrections and Community Supervision, Department of 2,314,449 3,044,051 3,021,064 3,011,318 2,969,412 2,970,342
DOCCS 2,285,981 3,035,651 3,012,664 3,002,918 2,961,012 2,961,942
DOCCS - Other 28,468 8,400 8,400 8,400 8,400 8,400
Criminal Justice Services, Division of 266,363 437,448 400,483 364,192 340,253 338,049
Homeland Security and Emergency Services, Division of 108,573 215,277 209,450 216,257 212,842 207,293
Indigent Legal Services, Office of 122,381 331,524 344,573 344,734 344,875 345,019
Judicial Conduct, Commission on 6,148 7,293 7,189 7,189 7,189 7,189
Judicial Nomination, Commission on 0 30 30 30 30 30
Judicial Screening Committees, New York State 1 38 38 38 38 38
Military and Naval Affairs, Division of 219,994 39,103 130,398 125,541 127,680 116,090
Prosecutorial Conduct, Commission on 0 1,750 1,750 1,750 1,750 1,750
State Police, Division of 626,320 945,326 940,836 957,518 974,539 994,497
Statewide Financial System 30,126 31,972 31,970 31,997 32,734 33,492
Victim Services, Office of 23,609 56,590 51,493 51,493 37,165 37,165
Functional Total 3,720,756 5,113,430 5,142,369 5,115,235 5,051,769 5,054,302

HIGHER EDUCATION

FY23 Mid-Year Update T-161

 CASH DISBURSEMENTS BY FUNCTION
STATE FUNDS
(thousands of dollars)

FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027

Actuals Projected Projected Projected Projected Projected
City University of New York 2,007,561 2,235,842 2,459,116 2,564,693 2,581,215 2,496,771
Higher Education Facilities Capital Matching Grants Program 21,198 19,150 27,150 21,650 15,150 10,150
Higher Education Services Corporation, New York State 634,024 789,666 916,069 998,541 1,008,146 1,013,860
State University Construction Fund 981 0 0 0 0 0
State University of New York 8,283,307 8,758,595 8,965,285 9,102,436 9,132,742 9,156,674
Functional Total 10,947,071 11,803,253 12,367,620 12,687,320 12,737,253 12,677,455

EDUCATION
Arts, Council on the 94,596 92,799 71,071 46,157 46,246 46,246
Education, Department of 32,754,306 35,553,166 38,856,807 40,666,978 41,952,827 43,399,302
School Aid 28,360,003 30,681,300 33,918,552 35,718,557 37,003,786 38,372,202
School Aid – Other 88,525 140,000 140,000 140,000 140,000 140,000
STAR Property Tax Relief 1,904,228 1,830,985 1,722,913 1,616,393 1,567,911 1,540,991
Special Education Categorical Programs 1,226,681 1,425,593 1,537,425 1,631,937 1,708,500 1,785,364
All Other 1,174,869 1,475,288 1,537,917 1,560,091 1,532,630 1,560,745
Functional Total 32,848,902 35,645,965 38,927,878 40,713,135 41,999,073 43,445,548

GENERAL GOVERNMENT
Budget, Division of the 12,077 36,758 35,607 35,607 35,607 35,607
Civil Service, Department of 16,301 21,385 21,417 21,799 22,188 22,586
Deferred Compensation Board 734 854 870 888 909 926
Elections, State Board of 16,015 46,150 38,682 43,169 33,353 53,716
Employee Relations, Office of 6,117 9,319 9,250 9,431 9,616 9,804
Ethics and Lobbying, Independent Commission on 5,558 7,830 7,731 7,731 7,731 7,731
Gaming Commission, New York State 151,547 355,013 205,638 205,641 205,641 205,641
General Services, Office of 323,137 406,984 354,918 307,566 288,696 300,694
Information Technology Services, Office of 636,538 762,182 772,548 753,580 760,846 775,730
Inspector General, Office of the 5,188 8,369 8,338 8,491 8,649 8,810
Labor Management Committees 25,021 39,360 40,355 41,300 42,127 42,972
Prevention of Domestic Violence, Office for 3,938 8,277 8,062 8,062 8,104 8,104
Public Employment Relations Board 3,788 6,369 3,868 3,937 4,011 4,084
State, Department of 82,016 196,812 185,874 212,178 229,531 220,189
Tax Appeals, Division of 2,899 3,058 3,040 3,040 3,040 3,040
Taxation and Finance, Department of 354,254 366,516 360,438 360,439 361,528 361,528
Veterans' Services, Division of 15,282 16,985 18,399 17,511 17,570 17,628
Welfare Inspector General, Office of 508 796 794 808 822 836
Workers' Compensation Board 204,190 206,682 209,192 223,775 230,141 232,945
Functional Total 1,865,108 2,499,699 2,285,021 2,264,953 2,270,110 2,312,571

ELECTED OFFICIALS
Audit and Control, Department of 198,262 213,786 218,374 215,023 214,923 218,110
Executive Chamber 15,477 18,139 17,854 17,854 17,854 17,854
Judiciary 3,153,283 3,241,938 3,254,070 3,254,059 3,264,659 3,272,059
Law, Department of 218,916 248,769 246,808 248,608 250,489 253,949
Legislature 230,412 260,606 260,601 260,601 260,601 260,601
Lieutenant Governor, Office of the 510 753 746 746 746 746
Functional Total 3,816,860 3,983,991 3,998,453 3,996,891 4,009,272 4,023,319

LOCAL GOVERNMENT ASSISTANCE

Aid and Incentives for Municipalities 695,287 739,773 763,352 763,352 763,352 763,352
County-Wide Shared Services Initiative 21,414 31,000 60,000 60,000 60,000 60,000
Miscellaneous Financial Assistance 17,905 25,465 3,750 3,750 3,750 3,750
Municipalities with VLT Facilities 28,885 28,885 28,885 28,885 28,885 28,885
Small Government Assistance 217 218 218 218 218 218
Functional Total 763,708 825,341 856,205 856,205 856,205 856,205

ALL OTHER CATEGORIES

Arts and Cultural Facilities Improvement 3,489 25,000 35,000 5,000 0 0
Community Resliency, Economic Sustainability and Technology 0 5,000 25,000 25,000 30,000 50,000
General State Charges 8,014,508 7,862,606 8,554,366 9,748,786 11,047,270 12,432,668
Local Community Assistance Program 0 2,000 5,000 10,000 10,000 15,000
Long-Term Debt Service 12,559,086 7,657,291 4,950,754 4,516,549 5,683,886 5,712,866
Miscellaneous (18,840) (1,108,193) (657,896) (852,135) (403,675) (409,502)
Special Infrastructure Account 126,063 466,811 1,394,424 221,250 134,326 57,072
Functional Total 20,684,306 14,910,515 14,306,648 13,674,450 16,501,807 17,858,104

TOTAL STATE FUNDS SPENDING 129,855,914 135,779,393 142,844,081 145,315,323 150,202,788 155,241,457

FY23 Mid-Year Update T-162

 CASH DISBURSEMENTS BY FUNCTION
STATE FUNDS
LOCAL ASSISTANCE
(thousands of dollars)

FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027

Actuals Projected Projected Projected Projected Projected

ECONOMIC DEVELOPMENT AND GOVERNMENT OVERSIGHT

Agriculture and Markets, Department of 32,359 45,077 35,276 35,276 35,276 35,276
Alcoholic Beverage Control, Division of 0 50,000 (8,891) (25,007) 1,709 60,006
Economic Development Capital 1,603 8,000 8,000 8,000 8,000 8,000
Economic Development, Department of 60,023 56,958 49,944 50,444 50,444 50,444
Empire State Development Corporation 1,413,447 924,358 1,024,690 848,288 1,072,288 1,186,912
Financial Services, Department of 68,871 75,122 74,872 74,872 74,872 74,872
Lake Ontario Resiliency/Economic Development 32,120 0 0 0 0 0
Olympic Regional Development Authority 0 50,000 0 0 0 0
Power Authority, New York 2,302 0 0 0 0 0
Public Service Department 877 250,160 134 131 133 133
Regional Economic Development Program 807 0 0 0 0 0
Strategic Investment Program 330 0 0 0 0 0
Functional Total 1,612,739 1,459,675 1,184,025 992,004 1,242,722 1,415,643

PARKS AND THE ENVIRONMENT

Environmental Conservation, Department of 264,471 350,643 317,983 317,983 311,983 311,983
Parks, Recreation and Historic Preservation, Office of 6,554 8,125 4,750 4,750 4,750 4,750
Functional Total 271,025 358,768 322,733 322,733 316,733 316,733

TRANSPORTATION
Metropolitan Transportation Authority 2,870,000 0 1,165,464 921,464 1,006,464 1,183,730
Motor Vehicles, Department of 0 (375) (375) (375) (375) (375)
Transportation, Department of 4,658,882 5,530,324 5,777,808 5,787,938 5,801,067 5,803,347
Functional Total 7,528,882 5,529,949 6,942,897 6,709,027 6,807,156 6,986,702

HEALTH
Aging, Office for the 137,086 172,256 166,506 172,022 177,622 183,361
Health, Department of 24,353,873 28,038,321 29,837,794 32,163,185 33,596,862 35,317,660
Medical Assistance 21,426,940 24,760,775 26,493,780 28,876,206 30,492,390 32,248,450
Medicaid Administration 545,207 438,613 425,431 425,431 425,431 425,431
Public Health 2,381,726 2,838,933 2,918,583 2,861,548 2,679,041 2,643,779
Functional Total 24,490,959 28,210,577 30,004,300 32,335,207 33,774,484 35,501,021

SOCIAL WELFARE
Children and Family Services, Office of 1,793,457 1,744,565 1,841,717 2,593,717 2,594,717 2,594,717
OCFS 1,741,517 1,670,328 1,767,480 2,519,480 2,520,480 2,520,480
OCFS - Other 51,940 74,237 74,237 74,237 74,237 74,237
Housing and Community Renewal, Division of 585,494 1,509,765 1,572,989 1,541,178 1,111,230 992,567
Labor, Department of 2,085,958 114,923 5,150 5,150 5,150 5,150
National and Community Service 267 432 432 432 432 432
Nonprofit Infrastructure Capital Investment Program 7,626 35,000 32,660 10,000 0 0
Temporary and Disability Assistance, Office of 1,419,967 2,725,769 1,850,190 1,939,033 1,934,533 1,983,418
Welfare Assistance 1,148,717 1,270,591 1,267,637 1,296,098 1,242,480 1,242,565
All Other 271,250 1,455,178 582,553 642,935 692,053 740,853
Functional Total 5,892,769 6,130,454 5,303,138 6,089,510 5,646,062 5,576,284

MENTAL HYGIENE
Addiction Services and Supports, Office of 410,301 808,557 659,201 670,081 672,990 699,027
OASAS 388,976 744,432 616,376 642,956 645,865 671,902
OASAS - Other 21,325 64,125 42,825 27,125 27,125 27,125
Justice Center 649 649 649 649 649 649
Mental Health, Office of 1,503,885 2,098,831 2,138,627 2,178,477 2,220,277 2,269,677
OMH 1,189,980 1,638,474 1,726,513 1,789,686 1,823,466 1,864,445
OMH - Other 313,905 460,357 412,114 388,791 396,811 405,232
People with Developmental Disabilities, Office for 2,813,569 2,803,725 4,181,554 3,024,975 3,004,216 3,143,116
OPWDD 401,969 436,947 444,929 464,329 474,629 485,129
OPWDD - Other 2,411,600 2,366,778 3,736,625 2,560,646 2,529,587 2,657,987
Functional Total 4,728,404 5,711,762 6,980,031 5,874,182 5,898,132 6,112,469

PUBLIC PROTECTION/CRIMINAL JUSTICE

Corrections and Community Supervision, Department of 48,496 17,356 17,356 17,356 17,356 17,356
DOCCS 20,028 8,956 8,956 8,956 8,956 8,956
DOCCS - Other 28,468 8,400 8,400 8,400 8,400 8,400
Criminal Justice Services, Division of 230,078 350,296 291,084 291,084 291,084 291,084
Homeland Security and Emergency Services, Division of 100,316 177,642 147,284 146,570 147,330 148,017
Indigent Legal Services, Office of 117,660 324,284 337,296 337,296 337,296 337,296
Military and Naval Affairs, Division of 1,394 908 930 953 977 1,001
Victim Services, Office of 16,970 44,358 43,358 43,358 28,958 28,958
Functional Total 514,914 914,844 837,308 836,617 823,001 823,712

HIGHER EDUCATION
City University of New York 1,659,532 1,853,276 1,903,197 1,931,893 1,968,981 1,978,206
Higher Education Facilities Capital Matching Grants Program 21,198 19,150 27,150 21,650 15,150 10,150
Higher Education Services Corporation, New York State 612,525 752,189 878,775 971,296 990,946 996,251
State University of New York 452,466 458,224 448,640 448,640 448,640 448,640
Functional Total 2,745,721 3,082,839 3,257,762 3,373,479 3,423,717 3,433,247

FY23 Mid-Year Update T-163

 CASH DISBURSEMENTS BY FUNCTION
STATE FUNDS
LOCAL ASSISTANCE
(thousands of dollars)

FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027

Actuals Projected Projected Projected Projected Projected

EDUCATION
Arts, Council on the 90,448 87,983 66,233 41,233 41,233 41,233
Education, Department of 32,562,382 35,266,058 38,558,413 40,368,935 41,702,979 43,164,694
School Aid 28,360,003 30,681,300 33,918,552 35,718,557 37,003,786 38,372,202
School Aid – Other 88,525 140,000 140,000 140,000 140,000 140,000
STAR Property Tax Relief 1,904,228 1,830,985 1,722,913 1,616,393 1,567,911 1,540,991
Special Education Categorical Programs 1,226,681 1,425,593 1,537,425 1,631,937 1,708,500 1,785,364
All Other 982,945 1,188,180 1,239,523 1,262,048 1,282,782 1,326,137
Functional Total 32,652,830 35,354,041 38,624,646 40,410,168 41,744,212 43,205,927

GENERAL GOVERNMENT
Civil Service, Department of 15 300 300 300 300 300
Elections, State Board of 3,292 4,000 14,000 19,000 14,000 34,000
Gaming Commission, New York State 89,407 268,800 127,000 127,000 127,000 127,000
Prevention of Domestic Violence, Office for 2,880 6,112 5,912 5,912 5,912 5,912
State, Department of 31,250 99,492 80,209 107,528 107,528 116,302
Taxation and Finance, Department of 6,295 6,776 6,776 6,776 6,776 6,776
Veterans' Services, Division of 9,262 10,038 9,383 9,383 9,383 9,383
Functional Total 142,401 395,518 243,580 275,899 270,899 299,673

ELECTED OFFICIALS
Audit and Control, Department of 32,025 32,025 32,025 32,025 32,025 32,025
Judiciary 173,342 277,800 277,800 277,800 277,800 277,800
Functional Total 205,367 309,825 309,825 309,825 309,825 309,825

LOCAL GOVERNMENT ASSISTANCE

Aid and Incentives for Municipalities 695,286 739,773 763,352 763,352 763,352 763,352
County-Wide Shared Services Initiative 21,414 31,000 60,000 60,000 60,000 60,000
Miscellaneous Financial Assistance 17,905 25,465 3,750 3,750 3,750 3,750
Municipalities with VLT Facilities 28,885 28,885 28,885 28,885 28,885 28,885
Small Government Assistance 217 218 218 218 218 218
Functional Total 763,707 825,341 856,205 856,205 856,205 856,205

ALL OTHER CATEGORIES

Arts and Cultural Facilities Improvement 3,489 25,000 35,000 5,000 0 0
Miscellaneous (92,411) (575,507) (486,250) (789,324) (364,208) (364,085)
Special Infrastructure Account 112,670 270,000 1,256,275 114,625 33,305 33,305
Functional Total 23,748 (280,507) 805,025 (669,699) (330,903) (330,780)

TOTAL LOCAL ASSISTANCE SPENDING 81,573,466 88,003,086 95,671,475 97,715,157 100,782,245 104,506,661

FY23 Mid-Year Update T-164

 CASH DISBURSEMENTS BY FUNCTION
STATE FUNDS
STATE OPERATIONS
(thousands of dollars)

FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027

Actuals Projected Projected Projected Projected Projected

ECONOMIC DEVELOPMENT AND GOVERNMENT OVERSIGHT

Agriculture and Markets, Department of 40,726 45,455 47,048 47,646 47,876 48,109
Alcoholic Beverage Control, Division of 12,389 68,235 48,295 47,263 51,874 54,822
Economic Development, Department of 72,801 26,274 24,132 19,052 19,052 19,052
Financial Services, Department of 223,025 217,482 216,520 216,520 216,520 216,520
Olympic Regional Development Authority 12,453 11,554 11,554 11,554 11,554 11,554
Public Service Department 58,186 55,845 57,983 58,988 60,012 61,704
Functional Total 419,580 424,845 405,532 401,023 406,888 411,761

PARKS AND THE ENVIRONMENT

Adirondack Park Agency 4,456 5,698 5,516 5,613 5,711 5,812
Environmental Conservation, Department of 244,790 244,217 244,405 244,503 247,655 247,295
Parks, Recreation and Historic Preservation, Office of 177,299 203,724 202,597 205,901 209,267 212,699
Functional Total 426,545 453,639 452,518 456,017 462,633 465,806

TRANSPORTATION
Motor Vehicles, Department of 58,653 66,688 78,359 78,359 78,359 78,359
Transportation, Department of 308,010 356,083 341,177 341,216 350,984 361,026
Functional Total 366,663 422,771 419,536 419,575 429,343 439,385

HEALTH
Aging, Office for the 2,026 5,601 4,332 4,334 4,336 4,336
Health, Department of 1,892,541 946,713 646,574 645,244 886,484 887,792
Essential Plan 63,350 75,124 90,791 91,478 100,324 102,078
Medicaid Administration 253,760 300,374 306,374 303,267 304,265 303,056
Public Health 1,575,431 571,215 249,409 250,499 481,895 482,658
Medicaid Inspector General, Office of the 18,971 19,128 19,155 19,222 19,293 19,293
Functional Total 1,913,538 971,442 670,061 668,800 910,113 911,421

SOCIAL WELFARE
Children and Family Services, Office of 196,669 328,486 326,914 332,377 337,562 340,366
OCFS 196,669 328,486 326,914 332,377 337,562 340,366
Housing and Community Renewal, Division of 54,187 68,453 68,782 68,797 68,814 68,814
Human Rights, Division of 12,567 12,931 12,835 12,844 12,853 12,853
Labor, Department of 90,806 64,780 54,423 54,461 54,486 54,498
National and Community Service 281 351 352 355 358 361
Temporary and Disability Assistance, Office of 132,163 120,065 119,176 119,318 119,407 119,474
All Other 132,163 120,065 119,176 119,318 119,407 119,474
Functional Total 486,673 595,066 582,482 588,152 593,480 596,366

MENTAL HYGIENE
Addiction Services and Supports, Office of 85,158 107,227 109,944 110,658 109,010 110,402
OASAS 33,628 53,688 56,658 56,711 54,349 55,014
OASAS - Other 51,530 53,539 53,286 53,947 54,661 55,388
Justice Center 31,877 38,141 38,209 38,771 39,367 40,059
Mental Health, Office of 1,513,813 1,640,803 1,596,635 1,624,177 1,652,420 1,681,142
OMH 440,653 444,345 431,432 439,344 446,313 453,390
OMH - Other 1,073,160 1,196,458 1,165,203 1,184,833 1,206,107 1,227,752
People with Developmental Disabilities, Office for 1,375,460 1,602,089 1,497,071 1,514,054 1,531,357 1,548,909
OPWDD 12,850 202 202 202 202 202
OPWDD - Other 1,362,610 1,601,887 1,496,869 1,513,852 1,531,155 1,548,707
Functional Total 3,006,308 3,388,260 3,241,859 3,287,660 3,332,154 3,380,512

PUBLIC PROTECTION/CRIMINAL JUSTICE

Correction, Commission of 2,792 3,028 3,095 3,178 3,262 3,348
Corrections and Community Supervision, Department of 1,907,248 2,675,324 2,648,152 2,638,361 2,636,409 2,637,292
DOCCS 1,907,248 2,675,324 2,648,152 2,638,361 2,636,409 2,637,292
Criminal Justice Services, Division of 36,285 39,401 39,899 41,358 42,169 42,965
Homeland Security and Emergency Services, Division of 32,921 47,715 48,493 49,711 50,953 52,214
Indigent Legal Services, Office of 3,005 4,818 4,844 4,932 5,025 5,120
Judicial Conduct, Commission on 6,148 7,293 7,189 7,189 7,189 7,189
Judicial Nomination, Commission on 0 30 30 30 30 30
Judicial Screening Committees, New York State 1 38 38 38 38 38
Military and Naval Affairs, Division of 21,403 83,657 84,063 84,639 85,156 85,686
Prosecutorial Conduct, Commission on 0 1,750 1,750 1,750 1,750 1,750
State Police, Division of 564,601 861,968 868,961 885,643 902,664 920,031
Statewide Financial System 30,126 31,972 31,970 31,997 32,734 33,492
Victim Services, Office of 3,484 6,496 6,452 6,452 6,524 6,524
Functional Total 2,608,014 3,763,490 3,744,936 3,755,278 3,773,903 3,795,679

HIGHER EDUCATION
Higher Education Services Corporation, New York State 15,739 30,593 30,475 23,836 17,200 17,609
State University of New York 6,515,057 6,646,191 6,688,129 6,731,800 6,810,786 6,890,791
Functional Total 6,530,796 6,676,784 6,718,604 6,755,636 6,827,986 6,908,400

EDUCATION
Arts, Council on the 4,148 4,816 4,838 4,924 5,013 5,013
Education, Department of 139,851 167,693 170,768 174,498 178,007 178,007
All Other 139,851 167,693 170,768 174,498 178,007 178,007
Functional Total 143,999 172,509 175,606 179,422 183,020 183,020

GENERAL GOVERNMENT

FY23 Mid-Year Update T-165

 CASH DISBURSEMENTS BY FUNCTION
STATE FUNDS
STATE OPERATIONS
(thousands of dollars)

FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027

Actuals Projected Projected Projected Projected Projected
Budget, Division of the 11,235 35,438 34,307 34,307 34,307 34,307
Civil Service, Department of 16,266 20,839 20,866 21,243 21,627 22,020
Deferred Compensation Board 455 598 609 622 637 649
Elections, State Board of 10,328 23,950 18,652 18,998 19,353 19,716
Employee Relations, Office of 6,117 9,315 9,250 9,431 9,616 9,804
Ethics and Lobbying, Independent Commission on 5,558 7,830 7,731 7,731 7,731 7,731
Gaming Commission, New York State 45,978 65,749 58,382 58,385 58,385 58,385
General Services, Office of 94,847 98,447 100,481 97,667 99,771 101,923
Information Technology Services, Office of 556,611 608,251 639,603 640,635 655,146 670,030
Inspector General, Office of the 5,188 8,369 8,338 8,491 8,649 8,810
Labor Management Committees 23,341 34,260 35,153 35,994 36,715 37,452
Prevention of Domestic Violence, Office for 1,058 2,165 2,150 2,150 2,192 2,192
Public Employment Relations Board 3,788 3,869 3,868 3,937 4,011 4,084
State, Department of 39,650 56,193 55,673 54,173 53,173 52,923
Tax Appeals, Division of 2,899 3,058 3,040 3,040 3,040 3,040
Taxation and Finance, Department of 325,639 338,153 332,085 332,086 333,175 333,175
Veterans' Services, Division of 6,020 6,942 7,011 7,123 7,182 7,240
Welfare Inspector General, Office of 508 796 794 808 822 836
Workers' Compensation Board 144,878 147,208 149,505 152,758 156,108 159,533
Functional Total 1,300,364 1,471,430 1,487,498 1,489,579 1,511,640 1,533,850

ELECTED OFFICIALS
Audit and Control, Department of 162,313 168,527 170,602 173,830 177,142 180,523
Executive Chamber 15,477 18,139 17,854 17,854 17,854 17,854
Judiciary 1,958,087 2,109,324 2,109,300 2,109,300 2,109,300 2,109,300
Law, Department of 196,776 218,580 218,468 221,304 224,201 227,160
Legislature 230,412 260,606 260,601 260,601 260,601 260,601
Lieutenant Governor, Office of the 510 753 746 746 746 746
Functional Total 2,563,575 2,775,929 2,777,571 2,783,635 2,789,844 2,796,184

LOCAL GOVERNMENT ASSISTANCE

Aid and Incentives for Municipalities 1 0 0 0 0 0
Functional Total 1 0 0 0 0 0

ALL OTHER CATEGORIES

Long-Term Debt Service 14,157 45,497 46,270 46,270 46,270 46,270
Miscellaneous 55,514 (237,447) 152,748 362,224 385,660 379,697
Functional Total 69,671 (191,950) 199,018 408,494 431,930 425,967

TOTAL STATE OPERATIONS SPENDING 19,835,727 20,924,215 20,875,221 21,193,271 21,652,934 21,848,351

FY23 Mid-Year Update T-166

 CASH DISBURSEMENTS BY FUNCTION
STATE FUNDS
PERSONAL SERVICE
(thousands of dollars)

FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027

Actuals Projected Projected Projected Projected Projected

ECONOMIC DEVELOPMENT AND GOVERNMENT OVERSIGHT

Agriculture and Markets, Department of 34,330 38,508 40,276 40,921 41,085 41,251
Alcoholic Beverage Control, Division of 8,554 29,974 27,781 27,622 29,373 30,568
Economic Development, Department of 11,934 15,391 15,329 14,769 14,769 14,769
Financial Services, Department of 166,925 162,137 161,204 161,204 161,204 161,204
Olympic Regional Development Authority 7,125 5,338 5,338 5,338 5,338 5,338
Public Service Department 47,568 47,203 49,240 50,174 51,127 52,098
Functional Total 276,436 298,551 299,168 300,028 302,896 305,228

PARKS AND THE ENVIRONMENT

Adirondack Park Agency 4,145 4,772 4,835 4,925 5,016 5,110
Environmental Conservation, Department of 213,336 199,767 194,812 197,579 200,399 200,039
Parks, Recreation and Historic Preservation, Office of 140,535 164,735 163,264 166,208 169,210 172,274
Functional Total 358,016 369,274 362,911 368,712 374,625 377,423

TRANSPORTATION
Motor Vehicles, Department of 44,424 49,682 48,784 48,784 48,784 48,784
Transportation, Department of 144,237 177,258 162,352 162,391 167,243 172,240
Functional Total 188,661 226,940 211,136 211,175 216,027 221,024

HEALTH
Aging, Office for the 1,920 5,467 4,196 4,196 4,196 4,196
Health, Department of 235,473 327,546 345,209 345,073 345,405 345,727
Essential Plan 3,482 4,505 5,324 5,452 5,702 5,852
Medicaid Administration 45,694 53,117 58,764 58,619 58,542 58,609
Public Health 186,297 269,924 281,121 281,002 281,161 281,266
Medicaid Inspector General, Office of the 16,896 16,708 16,673 16,673 16,673 16,673
Functional Total 254,289 349,721 366,078 365,942 366,274 366,596

SOCIAL WELFARE
Children and Family Services, Office of 121,118 237,668 233,699 237,455 240,712 244,003
OCFS 121,118 237,668 233,699 237,455 240,712 244,003
Housing and Community Renewal, Division of 41,980 46,151 46,483 46,498 46,515 46,515
Human Rights, Division of 12,045 11,902 11,806 11,815 11,824 11,824
Labor, Department of 32,387 36,778 35,567 35,586 35,606 35,618
National and Community Service 281 342 343 346 349 352
Temporary and Disability Assistance, Office of 63,548 70,105 69,711 69,780 69,850 69,923
All Other 63,548 70,105 69,711 69,780 69,850 69,923
Functional Total 271,359 402,946 397,609 401,480 404,856 408,235

MENTAL HYGIENE
Addiction Services and Supports, Office of 62,771 75,924 75,555 76,662 73,896 74,550
OASAS 22,677 35,987 35,676 36,421 33,289 33,573
OASAS - Other 40,094 39,937 39,879 40,241 40,607 40,977
Justice Center 24,942 30,566 30,407 30,741 31,088 31,524
Mental Health, Office of 1,212,582 1,282,744 1,269,920 1,284,602 1,299,578 1,314,703
OMH 361,137 379,805 376,686 380,974 385,297 389,663
OMH - Other 851,445 902,939 893,234 903,628 914,281 925,040
People with Developmental Disabilities, Office for 1,201,387 1,365,371 1,260,112 1,272,255 1,284,519 1,296,906
OPWDD 570 0 0 0 0 0
OPWDD - Other 1,200,817 1,365,371 1,260,112 1,272,255 1,284,519 1,296,906
Functional Total 2,501,682 2,754,605 2,635,994 2,664,260 2,689,081 2,717,683

PUBLIC PROTECTION/CRIMINAL JUSTICE

Correction, Commission of 2,677 2,801 2,862 2,939 3,017 3,097
Corrections and Community Supervision, Department of 1,505,198 2,183,193 2,174,974 2,175,823 2,176,689 2,177,572
DOCCS 1,505,198 2,183,193 2,174,974 2,175,823 2,176,689 2,177,572
Criminal Justice Services, Division of 30,978 30,469 30,773 31,366 31,981 32,578
Homeland Security and Emergency Services, Division of 21,152 34,002 34,479 35,394 36,326 37,270
Indigent Legal Services, Office of 2,764 3,958 3,969 4,040 4,116 4,193
Judicial Conduct, Commission on 4,492 5,536 5,432 5,432 5,432 5,432
Military and Naval Affairs, Division of 12,666 70,437 70,593 70,916 71,245 71,582
Prosecutorial Conduct, Commission on 0 1,350 1,350 1,350 1,350 1,350
State Police, Division of 498,155 767,724 781,710 797,027 812,650 828,587
Statewide Financial System 12,352 12,596 12,594 12,621 12,883 13,151
Victim Services, Office of 3,213 3,779 3,736 3,736 3,799 3,799
Functional Total 2,093,647 3,115,845 3,122,472 3,140,644 3,159,488 3,178,611

HIGHER EDUCATION
Higher Education Services Corporation, New York State 8,813 11,467 11,353 10,526 9,700 9,884
State University of New York 4,213,104 4,395,223 4,429,774 4,465,779 4,504,955 4,545,111
Functional Total 4,221,917 4,406,690 4,441,127 4,476,305 4,514,655 4,554,995

EDUCATION
Arts, Council on the 2,678 2,959 2,945 2,995 3,046 3,046
Education, Department of 93,619 106,222 108,165 110,483 112,526 112,526
All Other 93,619 106,222 108,165 110,483 112,526 112,526
Functional Total 96,297 109,181 111,110 113,478 115,572 115,572

GENERAL GOVERNMENT
Budget, Division of the 26,807 32,195 31,602 31,602 31,602 31,602
Civil Service, Department of 16,265 18,988 18,944 19,273 19,609 19,952

FY23 Mid-Year Update T-167

 CASH DISBURSEMENTS BY FUNCTION
STATE FUNDS
PERSONAL SERVICE
(thousands of dollars)

FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027

Actuals Projected Projected Projected Projected Projected
Deferred Compensation Board 485 422 429 438 447 456
Elections, State Board of 6,676 12,369 12,425 12,607 12,792 12,980
Employee Relations, Office of 5,550 9,104 9,033 9,209 9,388 9,571
Ethics and Lobbying, Independent Commission on 4,809 6,773 6,674 6,674 6,674 6,674
Gaming Commission, New York State 32,453 34,459 34,059 34,061 34,061 34,061
General Services, Office of 41,245 45,279 46,846 47,757 48,684 49,631
Information Technology Services, Office of 276,530 325,415 334,310 335,342 342,406 349,620
Inspector General, Office of the 4,138 6,971 6,908 7,027 7,149 7,273
Labor Management Committees 6,830 5,600 5,709 5,823 5,939 6,058
Prevention of Domestic Violence, Office for 980 1,970 1,955 1,955 1,993 1,993
Public Employment Relations Board 3,576 3,619 3,612 3,676 3,743 3,810
State, Department of 28,615 39,529 39,016 39,016 39,016 39,016
Tax Appeals, Division of 2,726 2,877 2,866 2,866 2,866 2,866
Taxation and Finance, Department of 278,226 264,563 263,195 263,195 263,195 263,195
Veterans' Services, Division of 5,799 6,568 6,613 6,701 6,755 6,809
Welfare Inspector General, Office of 504 687 685 699 713 727
Workers' Compensation Board 87,960 87,370 88,322 90,088 91,890 93,728
Functional Total 830,174 904,758 913,203 918,009 928,922 940,022

ELECTED OFFICIALS
Audit and Control, Department of 136,871 133,294 134,650 137,092 139,584 142,125
Executive Chamber 12,493 14,816 14,531 14,531 14,531 14,531
Judiciary 1,676,992 1,773,424 1,773,400 1,773,400 1,773,400 1,773,400
Law, Department of 145,627 159,871 159,441 161,901 164,409 166,968
Legislature 176,544 203,439 203,434 203,434 203,434 203,434
Lieutenant Governor, Office of the 423 686 679 679 679 679
Functional Total 2,148,950 2,285,530 2,286,135 2,291,037 2,296,037 2,301,137

ALL OTHER CATEGORIES

Miscellaneous 1,839 317,679 150,860 160,279 183,699 177,719
Functional Total 1,839 317,679 150,860 160,279 183,699 177,719

TOTAL PERSONAL SERVICE SPENDING 13,243,267 15,541,720 15,297,803 15,411,349 15,552,132 15,664,245

FY23 Mid-Year Update T-168

 CASH DISBURSEMENTS BY FUNCTION
STATE FUNDS
NON-PERSONAL SERVICE/INDIRECT COSTS
(thousands of dollars)

FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027

Actuals Projected Projected Projected Projected Projected

ECONOMIC DEVELOPMENT AND GOVERNMENT OVERSIGHT

Agriculture and Markets, Department of 6,396 6,947 6,772 6,725 6,791 6,858
Alcoholic Beverage Control, Division of 3,835 38,261 20,514 19,641 22,501 24,254
Economic Development, Department of 60,867 10,883 8,803 4,283 4,283 4,283
Financial Services, Department of 56,100 55,345 55,316 55,316 55,316 55,316
Olympic Regional Development Authority 5,328 6,216 6,216 6,216 6,216 6,216
Public Service Department 10,618 8,642 8,743 8,814 8,885 9,606
Functional Total 143,144 126,294 106,364 100,995 103,992 106,533

PARKS AND THE ENVIRONMENT

Adirondack Park Agency 311 926 681 688 695 702
Environmental Conservation, Department of 31,454 44,450 49,593 46,924 47,256 47,256
Parks, Recreation and Historic Preservation, Office of 36,764 38,989 39,333 39,693 40,057 40,425
Functional Total 68,529 84,365 89,607 87,305 88,008 88,383

TRANSPORTATION
Motor Vehicles, Department of 14,229 17,006 29,575 29,575 29,575 29,575
Transportation, Department of 163,773 178,825 178,825 178,825 183,741 188,786
Functional Total 178,002 195,831 208,400 208,400 213,316 218,361

HEALTH
Aging, Office for the 106 134 136 138 140 140
Health, Department of 1,657,068 619,167 301,365 300,171 541,079 542,065
Essential Plan 59,868 70,619 85,467 86,026 94,622 96,226
Medicaid Administration 208,066 247,257 247,610 244,648 245,723 244,447
Public Health 1,389,134 301,291 (31,712) (30,503) 200,734 201,392
Medicaid Inspector General, Office of the 2,075 2,420 2,482 2,549 2,620 2,620
Functional Total 1,659,249 621,721 303,983 302,858 543,839 544,825

SOCIAL WELFARE
Children and Family Services, Office of 75,551 90,818 93,215 94,922 96,850 96,363
OCFS 75,551 90,818 93,215 94,922 96,850 96,363
Housing and Community Renewal, Division of 12,207 22,302 22,299 22,299 22,299 22,299
Human Rights, Division of 522 1,029 1,029 1,029 1,029 1,029
Labor, Department of 58,419 28,002 18,856 18,875 18,880 18,880
National and Community Service 0 9 9 9 9 9
Temporary and Disability Assistance, Office of 68,615 49,960 49,465 49,538 49,557 49,551
All Other 68,615 49,960 49,465 49,538 49,557 49,551
Functional Total 215,314 192,120 184,873 186,672 188,624 188,131

MENTAL HYGIENE
Addiction Services and Supports, Office of 22,387 31,303 34,389 33,996 35,114 35,852
OASAS 10,951 17,701 20,982 20,290 21,060 21,441
OASAS - Other 11,436 13,602 13,407 13,706 14,054 14,411
Justice Center 6,935 7,575 7,802 8,030 8,279 8,535
Mental Health, Office of 301,231 358,059 326,715 339,575 352,842 366,439
OMH 79,516 64,540 54,746 58,370 61,016 63,727
OMH - Other 221,715 293,519 271,969 281,205 291,826 302,712
People with Developmental Disabilities, Office for 174,073 236,718 236,959 241,799 246,838 252,003
OPWDD 12,280 202 202 202 202 202
OPWDD - Other 161,793 236,516 236,757 241,597 246,636 251,801
Functional Total 504,626 633,655 605,865 623,400 643,073 662,829

PUBLIC PROTECTION/CRIMINAL JUSTICE

Correction, Commission of 115 227 233 239 245 251
Corrections and Community Supervision, Department of 402,050 492,131 473,178 462,538 459,720 459,720
DOCCS 402,050 492,131 473,178 462,538 459,720 459,720
Criminal Justice Services, Division of 5,307 8,932 9,126 9,992 10,188 10,387
Homeland Security and Emergency Services, Division of 11,769 13,713 14,014 14,317 14,627 14,944
Indigent Legal Services, Office of 241 860 875 892 909 927
Judicial Conduct, Commission on 1,656 1,757 1,757 1,757 1,757 1,757
Judicial Nomination, Commission on 0 30 30 30 30 30
Judicial Screening Committees, New York State 1 38 38 38 38 38
Military and Naval Affairs, Division of 8,737 13,220 13,470 13,723 13,911 14,104
Prosecutorial Conduct, Commission on 0 400 400 400 400 400
State Police, Division of 66,446 94,244 87,251 88,616 90,014 91,444
Statewide Financial System 17,774 19,376 19,376 19,376 19,851 20,341
Victim Services, Office of 271 2,717 2,716 2,716 2,725 2,725
Functional Total 514,367 647,645 622,464 614,634 614,415 617,068

HIGHER EDUCATION
Higher Education Services Corporation, New York State 6,926 19,126 19,122 13,310 7,500 7,725
State University of New York 2,301,953 2,250,968 2,258,355 2,266,021 2,305,831 2,345,680
Functional Total 2,308,879 2,270,094 2,277,477 2,279,331 2,313,331 2,353,405

EDUCATION
Arts, Council on the 1,470 1,857 1,893 1,929 1,967 1,967
Education, Department of 46,232 61,471 62,603 64,015 65,481 65,481
All Other 46,232 61,471 62,603 64,015 65,481 65,481
Functional Total 47,702 63,328 64,496 65,944 67,448 67,448

GENERAL GOVERNMENT

FY23 Mid-Year Update T-169

 CASH DISBURSEMENTS BY FUNCTION
STATE FUNDS
NON-PERSONAL SERVICE/INDIRECT COSTS
(thousands of dollars)

FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027

Actuals Projected Projected Projected Projected Projected
Budget, Division of the (15,572) 3,243 2,705 2,705 2,705 2,705
Civil Service, Department of 1 1,851 1,922 1,970 2,018 2,068
Deferred Compensation Board (30) 176 180 184 190 193
Elections, State Board of 3,652 11,581 6,227 6,391 6,561 6,736
Employee Relations, Office of 567 211 217 222 228 233
Ethics and Lobbying, Independent Commission on 749 1,057 1,057 1,057 1,057 1,057
Gaming Commission, New York State 13,525 31,290 24,323 24,324 24,324 24,324
General Services, Office of 53,602 53,168 53,635 49,910 51,087 52,292
Information Technology Services, Office of 280,081 282,836 305,293 305,293 312,740 320,410
Inspector General, Office of the 1,050 1,398 1,430 1,464 1,500 1,537
Labor Management Committees 16,511 28,660 29,444 30,171 30,776 31,394
Prevention of Domestic Violence, Office for 78 195 195 195 199 199
Public Employment Relations Board 212 250 256 261 268 274
State, Department of 11,035 16,664 16,657 15,157 14,157 13,907
Tax Appeals, Division of 173 181 174 174 174 174
Taxation and Finance, Department of 47,413 73,590 68,890 68,891 69,980 69,980
Veterans' Services, Division of 221 374 398 422 427 431
Welfare Inspector General, Office of 4 109 109 109 109 109
Workers' Compensation Board 56,918 59,838 61,183 62,670 64,218 65,805
Functional Total 470,190 566,672 574,295 571,570 582,718 593,828

ELECTED OFFICIALS
Audit and Control, Department of 25,442 35,233 35,952 36,738 37,558 38,398
Executive Chamber 2,984 3,323 3,323 3,323 3,323 3,323
Judiciary 281,095 335,900 335,900 335,900 335,900 335,900
Law, Department of 51,149 58,709 59,027 59,403 59,792 60,192
Legislature 53,868 57,167 57,167 57,167 57,167 57,167
Lieutenant Governor, Office of the 87 67 67 67 67 67
Functional Total 414,625 490,399 491,436 492,598 493,807 495,047

LOCAL GOVERNMENT ASSISTANCE

Aid and Incentives for Municipalities 1 0 0 0 0 0
Functional Total 1 0 0 0 0 0

ALL OTHER CATEGORIES

Long-Term Debt Service 14,157 45,497 46,270 46,270 46,270 46,270
Miscellaneous 53,675 (555,126) 1,888 201,945 201,961 201,978
Functional Total 67,832 (509,629) 48,158 248,215 248,231 248,248

TOTAL NON-PERSONAL SERVICE/INDIRECT COSTS SPENDING 6,592,460 5,382,495 5,577,418 5,781,922 6,100,802 6,184,106

FY23 Mid-Year Update T-170

 CASH DISBURSEMENTS BY FUNCTION
STATE FUNDS
GENERAL STATE CHARGES
(thousands of dollars)

FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027

Actuals Projected Projected Projected Projected Projected

ECONOMIC DEVELOPMENT AND GOVERNMENT OVERSIGHT

Agriculture and Markets, Department of 1,103 2,302 2,296 2,296 2,296 2,296
Alcoholic Beverage Control, Division of 1,298 12,297 10,085 9,622 10,326 10,692
Economic Development, Department of 0 28 28 28 28 28
Financial Services, Department of 102,460 116,319 115,723 115,723 115,723 115,723
Olympic Regional Development Authority 0 1,500 1,500 1,500 1,500 1,500
Public Service Department 29,460 32,209 32,911 32,936 33,485 34,658
Functional Total 134,321 164,655 162,543 162,105 163,358 164,897

PARKS AND THE ENVIRONMENT

Environmental Conservation, Department of 48,764 47,823 46,972 46,972 46,972 46,972
Parks, Recreation and Historic Preservation, Office of 3,864 5,142 5,077 5,277 5,277 5,277
Functional Total 52,628 52,965 52,049 52,249 52,249 52,249

TRANSPORTATION
Motor Vehicles, Department of 21,897 27,819 27,333 27,333 27,333 27,333
Transportation, Department of 1,069 2,160 2,193 2,230 2,230 2,230
Functional Total 22,966 29,979 29,526 29,563 29,563 29,563

HEALTH
Health, Department of 33,877 46,605 47,791 47,677 47,778 47,845
Medicaid Administration 606 1 1 1 1 1
Public Health 33,271 46,604 47,790 47,676 47,777 47,844
Functional Total 33,877 46,605 47,791 47,677 47,778 47,845

SOCIAL WELFARE
Children and Family Services, Office of 2,071 2,357 2,366 2,446 2,527 2,613
OCFS 2,071 2,357 2,366 2,446 2,527 2,613
Housing and Community Renewal, Division of 20,606 27,538 27,455 27,465 27,472 27,244
Labor, Department of 19,539 27,412 27,352 27,371 27,384 27,393
Temporary and Disability Assistance, Office of 0 128 128 128 128 128
All Other 0 128 128 128 128 128
Functional Total 42,216 57,435 57,301 57,410 57,511 57,378

MENTAL HYGIENE
Addiction Services and Supports, Office of 0 0 509 817 828 840
OASAS 0 0 509 817 828 840
Justice Center 768 0 0 0 0 0
Mental Health, Office of 0 0 233 388 393 398
OMH 0 0 233 388 393 398
Functional Total 768 0 742 1,205 1,221 1,238

PUBLIC PROTECTION/CRIMINAL JUSTICE

Corrections and Community Supervision, Department of 123 657 635 637 639 642
DOCCS 123 657 635 637 639 642
Criminal Justice Services, Division of 0 1 0 0 0 0
Homeland Security and Emergency Services, Division of 430 1,011 873 876 879 882
Indigent Legal Services, Office of 1,716 2,422 2,433 2,506 2,554 2,603
Military and Naval Affairs, Division of 0 10 10 10 10 10
State Police, Division of 20,519 29,536 29,523 29,523 29,523 29,523
Victim Services, Office of 1,681 1,710 1,683 1,683 1,683 1,683
Functional Total 24,469 35,347 35,157 35,235 35,288 35,343

HIGHER EDUCATION
Higher Education Services Corporation, New York State 5,760 6,884 6,819 3,409 0 0
State University of New York 511,495 563,862 571,265 585,020 599,292 613,748
Functional Total 517,255 570,746 578,084 588,429 599,292 613,748

EDUCATION
Education, Department of 39,025 44,573 45,132 46,782 48,300 49,000
All Other 39,025 44,573 45,132 46,782 48,300 49,000
Functional Total 39,025 44,573 45,132 46,782 48,300 49,000

GENERAL GOVERNMENT
Budget, Division of the 842 1,320 1,300 1,300 1,300 1,300
Civil Service, Department of 20 246 251 256 261 266
Deferred Compensation Board 279 256 261 266 272 277
Employee Relations, Office of 0 4 0 0 0 0
Gaming Commission, New York State 16,162 20,464 20,256 20,256 20,256 20,256
General Services, Office of 2,799 2,710 2,726 2,780 2,836 2,893
Labor Management Committees 1,680 5,100 5,202 5,306 5,412 5,520
State, Department of 10,680 19,127 18,964 18,964 18,964 18,964
Taxation and Finance, Department of 22,320 21,587 21,577 21,577 21,577 21,577
Veterans' Services, Division of 0 5 5 5 5 5
Workers' Compensation Board 55,102 55,874 55,987 58,017 60,133 62,329
Functional Total 109,884 126,693 126,529 128,727 131,016 133,387

ELECTED OFFICIALS
Audit and Control, Department of 1,739 2,384 2,337 2,422 2,510 2,602
Judiciary 1,004,372 828,114 866,851 866,959 877,559 884,959
Law, Department of 21,048 25,719 25,340 25,804 26,288 26,789
Functional Total 1,027,159 856,217 894,528 895,185 906,357 914,350

FY23 Mid-Year Update T-171

 CASH DISBURSEMENTS BY FUNCTION
STATE FUNDS
GENERAL STATE CHARGES
(thousands of dollars)

FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027

Actuals Projected Projected Projected Projected Projected

ALL OTHER CATEGORIES

General State Charges 8,014,508 7,862,606 8,554,366 9,748,786 11,047,270 12,432,668
Miscellaneous 5,674 1,414 1,407 1,429 1,453 1,478
Functional Total 8,020,182 7,864,020 8,555,773 9,750,215 11,048,723 12,434,146

TOTAL GENERAL STATE CHARGES SPENDING 10,024,750 9,849,235 10,585,155 11,794,782 13,120,656 14,533,144

FY23 Mid-Year Update T-172

 CASH DISBURSEMENTS BY FUNCTION
STATE FUNDS
CAPITAL PROJECTS
(thousands of dollars)

FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027

Actuals Projected Projected Projected Projected Projected

ECONOMIC DEVELOPMENT AND GOVERNMENT OVERSIGHT

Agriculture and Markets, Department of 7,676 53,532 19,284 9,934 9,934 9,934
Economic Development, Department of 0 3,400 3,800 3,500 3,500 3,500
Empire State Development Corporation 32,763 1,492,798 1,551,465 1,263,816 604,321 498,826
Energy Research and Development Authority, New York State 14,148 24,460 29,030 31,754 30,563 33,313
Lake Ontario Resiliency/Economic Development 10,376 10,000 0 0 0 0
Olympic Regional Development Authority 129,268 63,300 33,300 33,300 33,300 15,800
Power Authority, New York 1,126 2,100 4,300 2,000 2,000 2,000
Regional Economic Development Program 0 447 0 0 0 0
Strategic Investment Program 0 2,000 2,000 2,000 2,000 2,000
Functional Total 195,357 1,652,037 1,643,179 1,346,304 685,618 565,373

PARKS AND THE ENVIRONMENT

Adirondack Park Agency 0 6,000 15,000 0 0 0
Environmental Conservation, Department of 533,360 819,967 1,423,612 1,155,559 1,124,559 1,177,035
Hudson River Park Trust 6,621 30,000 10,000 10,000 5,633 0
Parks, Recreation and Historic Preservation, Office of 152,715 258,397 237,397 235,897 235,897 225,897
Functional Total 692,696 1,114,364 1,686,009 1,401,456 1,366,089 1,402,932

TRANSPORTATION
Motor Vehicles, Department of 306,032 328,271 324,538 324,538 324,538 324,538
Transportation, Department of 2,137,316 3,244,327 3,854,778 3,789,289 3,584,868 3,619,209
Functional Total 2,443,348 3,572,598 4,179,316 4,113,827 3,909,406 3,943,747

HEALTH
Health, Department of 112,082 86,295 73,928 72,930 71,928 71,928
Public Health 112,082 86,295 73,928 72,930 71,928 71,928
Functional Total 112,082 86,295 73,928 72,930 71,928 71,928

SOCIAL WELFARE
Children and Family Services, Office of 16,192 23,268 35,775 36,195 36,254 36,317
OCFS 16,192 23,268 35,775 36,195 36,254 36,317
Temporary and Disability Assistance, Office of 1,181 1,784 1,784 1,784 1,784 784
All Other 1,181 1,784 1,784 1,784 1,784 784
Functional Total 17,373 25,052 37,559 37,979 38,038 37,101

MENTAL HYGIENE
Addiction Services and Supports, Office of 5,536 20,149 22,491 16,401 15,274 15,289
OASAS 5,536 20,149 22,491 16,401 15,274 15,289
Mental Health, Office of 213,715 352,856 328,352 392,494 397,727 376,633
OMH 213,715 352,856 328,352 392,494 397,727 376,633
People with Developmental Disabilities, Office for 98,235 165,001 129,989 131,644 121,639 133,677
OPWDD 98,235 165,001 129,989 131,644 121,639 133,677
Functional Total 317,486 538,006 480,832 540,539 534,640 525,599

PUBLIC PROTECTION/CRIMINAL JUSTICE

Corrections and Community Supervision, Department of 358,582 350,714 354,921 354,964 315,008 315,052
DOCCS 358,582 350,714 354,921 354,964 315,008 315,052
Criminal Justice Services, Division of 0 47,750 69,500 31,750 7,000 4,000
Homeland Security and Emergency Services, Division of (25,094) (11,091) 12,800 19,100 13,680 6,180
Military and Naval Affairs, Division of 197,197 (45,472) 45,395 39,939 41,537 29,393
State Police, Division of 41,200 53,822 42,352 42,352 42,352 44,943
Victim Services, Office of 1,474 4,026 0 0 0 0
Functional Total 573,359 399,749 524,968 488,105 419,577 399,568

HIGHER EDUCATION
City University of New York 348,029 382,566 555,919 632,800 612,234 518,565
State University Construction Fund 981 0 0 0 0 0
State University of New York 804,289 1,090,318 1,257,251 1,336,976 1,274,024 1,203,495
Functional Total 1,153,299 1,472,884 1,813,170 1,969,776 1,886,258 1,722,060

EDUCATION
Education, Department of 13,048 74,842 82,494 76,763 23,541 7,601
All Other 13,048 74,842 82,494 76,763 23,541 7,601
Functional Total 13,048 74,842 82,494 76,763 23,541 7,601

GENERAL GOVERNMENT
Elections, State Board of 2,395 18,200 6,030 5,171 0 0
General Services, Office of 225,491 305,827 251,711 207,119 186,089 195,878
Information Technology Services, Office of 79,927 153,931 132,945 112,945 105,700 105,700
Public Employment Relations Board 0 2,500 0 0 0 0
State, Department of 436 22,000 31,028 31,513 49,866 32,000
Veterans' Services, Division of 0 0 2,000 1,000 1,000 1,000
Workers' Compensation Board 4,210 3,600 3,700 13,000 13,900 11,083
Functional Total 312,459 506,058 427,414 370,748 356,555 345,661

ELECTED OFFICIALS
Audit and Control, Department of 2,185 10,850 13,410 6,746 3,246 2,960
Judiciary 17,482 26,700 119 0 0 0
Law, Department of 1,092 4,470 3,000 1,500 0 0
Functional Total 20,759 42,020 16,529 8,246 3,246 2,960

FY23 Mid-Year Update T-173

 CASH DISBURSEMENTS BY FUNCTION
STATE FUNDS
CAPITAL PROJECTS
(thousands of dollars)

FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027

Actuals Projected Projected Projected Projected Projected

ALL OTHER CATEGORIES

Community Resliency, Economic Sustainability and Technology 0 5,000 25,000 25,000 30,000 50,000
Local Community Assistance Program 0 2,000 5,000 10,000 10,000 15,000
Miscellaneous 12,383 (296,653) (325,801) (426,464) (426,580) (426,592)
Special Infrastructure Account 13,393 196,811 138,149 106,625 101,021 23,767
Functional Total 25,776 (92,842) (157,652) (284,839) (285,559) (337,825)

TOTAL CAPITAL PROJECTS SPENDING 5,877,042 9,391,063 10,807,746 10,141,834 9,009,337 8,686,705

FY23 Mid-Year Update T-174

 CASH DISBURSEMENTS BY FUNCTION
SPECIAL REVENUE STATE FUNDS
LOCAL ASSISTANCE
(thousands of dollars)

FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027

Actuals Projected Projected Projected Projected Projected

ECONOMIC DEVELOPMENT AND GOVERNMENT OVERSIGHT

Alcoholic Beverage Control, Division of 0 50,000 (8,891) (25,007) 1,709 60,006
Economic Development, Department of 0 1,500 0 0 0 0
Financial Services, Department of 68,871 74,872 74,872 74,872 74,872 74,872
Public Service Department 877 160 134 131 133 133
Functional Total 69,748 126,532 66,115 49,996 76,714 135,011

PARKS AND THE ENVIRONMENT

Parks, Recreation and Historic Preservation, Office of 4,630 4,650 4,650 4,650 4,650 4,650
Functional Total 4,630 4,650 4,650 4,650 4,650 4,650

TRANSPORTATION
Transportation, Department of 3,663,104 4,447,765 4,701,095 4,702,640 4,704,201 4,705,778
Functional Total 3,663,104 4,447,765 4,701,095 4,702,640 4,704,201 4,705,778

HEALTH
Health, Department of 6,984,286 7,520,634 7,261,525 7,286,308 7,157,901 7,154,011
Medical Assistance 5,818,890 6,272,901 5,867,724 5,857,362 5,711,255 5,686,020
Public Health 1,165,396 1,247,733 1,393,801 1,428,946 1,446,646 1,467,991
Functional Total 6,984,286 7,520,634 7,261,525 7,286,308 7,157,901 7,154,011

SOCIAL WELFARE
Children and Family Services, Office of 1,074 3,582 3,582 3,582 3,582 3,582
OCFS 1,074 3,582 3,582 3,582 3,582 3,582
Housing and Community Renewal, Division of 577 3,102 3,102 3,102 3,102 3,102
Labor, Department of 0 150 150 150 150 150
Functional Total 1,651 6,834 6,834 6,834 6,834 6,834

MENTAL HYGIENE
Addiction Services and Supports, Office of 2,517 215,689 105,506 115,984 108,522 125,978
OASAS 2,517 215,689 105,506 115,984 108,522 125,978
Justice Center 419 0 0 0 0 0
Mental Health, Office of 66 1,075 1,075 1,075 1,075 1,075
OMH 66 1,075 1,075 1,075 1,075 1,075
Functional Total 3,002 216,764 106,581 117,059 109,597 127,053

PUBLIC PROTECTION/CRIMINAL JUSTICE

Criminal Justice Services, Division of 79,414 61,024 34,390 34,390 34,390 34,390
Homeland Security and Emergency Services, Division of 61,558 96,949 98,549 98,549 98,549 98,549
Indigent Legal Services, Office of 117,660 323,534 337,296 337,296 337,296 337,296
Victim Services, Office of 16,965 43,358 43,358 43,358 28,958 28,958
Functional Total 275,597 524,865 513,593 513,593 499,193 499,193

EDUCATION
Arts, Council on the 52 398 398 398 398 398
Education, Department of 5,401,798 6,489,548 6,298,187 5,986,760 5,970,478 6,015,158
School Aid 3,491,423 4,645,380 4,562,091 4,357,184 4,389,384 4,460,984
STAR Property Tax Relief 1,904,228 1,830,985 1,722,913 1,616,393 1,567,911 1,540,991
All Other 6,147 13,183 13,183 13,183 13,183 13,183
Functional Total 5,401,850 6,489,946 6,298,585 5,987,158 5,970,876 6,015,556

GENERAL GOVERNMENT
Elections, State Board of 0 0 10,000 15,000 10,000 30,000
Gaming Commission, New York State 89,407 254,300 118,800 118,800 120,800 124,900
Taxation and Finance, Department of 5,515 5,850 5,850 5,850 5,850 5,850
Functional Total 94,922 260,150 134,650 139,650 136,650 160,750

ELECTED OFFICIALS
Judiciary 98,888 115,200 115,200 115,200 115,200 115,200
Functional Total 98,888 115,200 115,200 115,200 115,200 115,200

ALL OTHER CATEGORIES

Miscellaneous 16,283 (1,378,882) (2,721,828) (3,595,654) (2,806,849) (2,092,000)
Functional Total 16,283 (1,378,882) (2,721,828) (3,595,654) (2,806,849) (2,092,000)

TOTAL LOCAL ASSISTANCE SPENDING 16,613,961 18,334,458 16,487,000 15,327,434 15,974,967 16,832,036

FY23 Mid-Year Update T-175

 CASH DISBURSEMENTS BY FUNCTION
SPECIAL REVENUE STATE FUNDS
PERSONAL SERVICE
(thousands of dollars)

FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027

Actuals Projected Projected Projected Projected Projected

ECONOMIC DEVELOPMENT AND GOVERNMENT OVERSIGHT

Agriculture and Markets, Department of 2,704 3,800 3,798 3,804 3,810 3,816
Alcoholic Beverage Control, Division of 2,312 19,033 16,753 16,373 17,899 18,865
Economic Development, Department of 0 103 103 103 103 103
Financial Services, Department of 166,925 162,136 161,204 161,204 161,204 161,204
Public Service Department 47,568 47,203 49,240 50,174 51,127 52,098
Functional Total 219,509 232,275 231,098 231,658 234,143 236,086

PARKS AND THE ENVIRONMENT

Environmental Conservation, Department of 88,415 88,062 87,798 88,337 88,886 83,526
Parks, Recreation and Historic Preservation, Office of 24,174 42,736 43,017 43,722 44,441 45,175
Functional Total 112,589 130,798 130,815 132,059 133,327 128,701

TRANSPORTATION
Motor Vehicles, Department of 35,309 38,751 37,992 37,992 37,992 37,992
Transportation, Department of 1,732 3,351 3,348 3,348 3,449 3,552
Functional Total 37,041 42,102 41,340 41,340 41,441 41,544

HEALTH
Health, Department of 81,268 149,605 148,701 148,582 148,741 148,846
Medicaid Administration 971 1 1 1 1 1
Public Health 80,297 149,604 148,700 148,581 148,740 148,845
Functional Total 81,268 149,605 148,701 148,582 148,741 148,846

SOCIAL WELFARE
Children and Family Services, Office of 3,325 3,687 3,733 3,798 3,862 3,930
OCFS 3,325 3,687 3,733 3,798 3,862 3,930
Housing and Community Renewal, Division of 38,932 42,236 42,110 42,123 42,138 42,138
Labor, Department of 31,555 35,600 35,511 35,530 35,550 35,562
Functional Total 73,812 81,523 81,354 81,451 81,550 81,630

MENTAL HYGIENE
Addiction Services and Supports, Office of 0 0 841 1,333 1,333 1,333
OASAS 0 0 841 1,333 1,333 1,333
Justice Center 1,136 0 0 0 0 0
Mental Health, Office of 0 0 385 632 632 632
OMH 0 0 385 632 632 632
Functional Total 1,136 0 1,226 1,965 1,965 1,965

PUBLIC PROTECTION/CRIMINAL JUSTICE

Corrections and Community Supervision, Department of 192 227 223 223 223 223
DOCCS 192 227 223 223 223 223
Criminal Justice Services, Division of 140 396 403 411 419 427
Homeland Security and Emergency Services, Division of 21,082 29,330 29,748 30,343 30,950 31,581
Indigent Legal Services, Office of 2,764 3,958 3,969 4,040 4,116 4,193
Military and Naval Affairs, Division of 2 165 169 172 175 179
State Police, Division of 43,540 51,440 52,449 53,497 54,567 55,659
Victim Services, Office of 3,213 3,277 3,236 3,236 3,299 3,299
Functional Total 70,933 88,793 90,197 91,922 93,749 95,561

HIGHER EDUCATION
Higher Education Services Corporation, New York State 8,371 10,955 10,853 5,426 0 0
State University of New York 4,211,504 4,395,044 4,429,605 4,465,610 4,504,786 4,544,942
Functional Total 4,219,875 4,405,999 4,440,458 4,471,036 4,504,786 4,544,942

EDUCATION
Education, Department of 60,245 68,555 69,979 71,556 72,847 72,847
All Other 60,245 68,555 69,979 71,556 72,847 72,847
Functional Total 60,245 68,555 69,979 71,556 72,847 72,847

GENERAL GOVERNMENT
Budget, Division of the 1,347 1,591 1,560 1,560 1,560 1,560
Civil Service, Department of 29 372 380 387 395 403
Deferred Compensation Board 446 389 396 404 412 421
Employee Relations, Office of 0 6 0 0 0 0
Gaming Commission, New York State 29,355 31,905 31,581 31,583 31,583 31,583
General Services, Office of 4,506 4,037 4,056 4,138 4,220 4,305
State, Department of 20,998 30,417 30,162 30,162 30,162 30,162
Taxation and Finance, Department of 35,642 44,840 44,823 44,823 44,823 44,823
Workers' Compensation Board 87,960 87,369 88,322 90,088 91,890 93,728
Functional Total 180,283 200,926 201,280 203,145 205,045 206,985

ELECTED OFFICIALS
Audit and Control, Department of 14,183 16,398 16,584 16,890 17,202 17,520
Judiciary 70,848 69,603 69,600 69,600 69,600 69,600
Law, Department of 36,501 40,346 39,932 40,336 40,747 41,167
Functional Total 121,532 126,347 126,116 126,826 127,549 128,287

FY23 Mid-Year Update T-176

 CASH DISBURSEMENTS BY FUNCTION
SPECIAL REVENUE STATE FUNDS
PERSONAL SERVICE
(thousands of dollars)

FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027

Actuals Projected Projected Projected Projected Projected

ALL OTHER CATEGORIES

Miscellaneous 1,750 (466,613) (566,596) (566,577) (566,557) (566,537)
Functional Total 1,750 (466,613) (566,596) (566,577) (566,557) (566,537)

TOTAL PERSONAL SERVICE SPENDING 5,179,973 5,060,310 4,995,968 5,034,963 5,078,586 5,120,857

FY23 Mid-Year Update T-177

 CASH DISBURSEMENTS BY FUNCTION
SPECIAL REVENUE STATE FUNDS
NON-PERSONAL SERVICE/INDIRECT COSTS
(thousands of dollars)

FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027

Actuals Projected Projected Projected Projected Projected

ECONOMIC DEVELOPMENT AND GOVERNMENT OVERSIGHT

Agriculture and Markets, Department of 1,533 2,649 2,684 2,573 2,573 2,574
Alcoholic Beverage Control, Division of 2,759 35,687 18,645 17,726 20,539 22,243
Economic Development, Department of 513 1,847 1,847 1,847 1,847 1,847
Financial Services, Department of 56,100 55,345 55,316 55,316 55,316 55,316
Olympic Regional Development Authority 0 150 150 150 150 150
Public Service Department 10,618 8,642 8,743 8,814 8,885 9,606
Functional Total 71,523 104,320 87,385 86,426 89,310 91,736

PARKS AND THE ENVIRONMENT

Environmental Conservation, Department of 22,237 24,552 24,580 24,702 24,831 24,831
Parks, Recreation and Historic Preservation, Office of 30,881 33,115 33,400 33,701 34,005 34,312
Functional Total 53,118 57,667 57,980 58,403 58,836 59,143

TRANSPORTATION
Motor Vehicles, Department of 12,872 12,425 24,994 24,994 24,994 24,994
Transportation, Department of 4,381 5,563 5,563 5,563 5,720 5,875
Functional Total 17,253 17,988 30,557 30,557 30,714 30,869

HEALTH
Health, Department of 141,671 150,344 153,918 154,307 159,671 160,329
Medicaid Administration 27 1 1 1 1 1
Public Health 141,644 150,343 153,917 154,306 159,670 160,328
Functional Total 141,671 150,344 153,918 154,307 159,671 160,329

SOCIAL WELFARE
Children and Family Services, Office of 8,886 17,396 17,724 17,228 17,571 17,463
OCFS 8,886 17,396 17,724 17,228 17,571 17,463
Housing and Community Renewal, Division of 10,705 21,921 21,918 21,918 21,918 21,918
Labor, Department of 18,820 19,093 18,590 18,609 18,613 18,613
Temporary and Disability Assistance, Office of 19 700 200 200 200 200
All Other 19 700 200 200 200 200
Functional Total 38,430 59,110 58,432 57,955 58,302 58,194

MENTAL HYGIENE
Addiction Services and Supports, Office of 4,422 6,667 9,291 10,865 11,044 11,228
OASAS 4,422 6,667 9,291 10,865 11,044 11,228
Justice Center 37 0 0 0 0 0
Mental Health, Office of 5,292 5,445 5,494 5,526 5,526 5,526
OMH 5,292 5,445 5,494 5,526 5,526 5,526
People with Developmental Disabilities, Office for 72 202 202 202 202 202
OPWDD 72 202 202 202 202 202
Functional Total 9,823 12,314 14,987 16,593 16,772 16,956

PUBLIC PROTECTION/CRIMINAL JUSTICE

Corrections and Community Supervision, Department of 44 2,448 2,448 2,448 2,448 2,448
DOCCS 44 2,448 2,448 2,448 2,448 2,448
Criminal Justice Services, Division of 15 1,838 1,895 1,953 1,991 2,030
Homeland Security and Emergency Services, Division of 11,769 9,963 10,214 10,466 10,724 10,988
Indigent Legal Services, Office of 241 860 875 892 909 927
Military and Naval Affairs, Division of 3,802 3,653 3,723 3,792 3,792 3,792
State Police, Division of 28,304 31,924 32,078 32,237 32,400 32,566
Victim Services, Office of 271 687 686 686 695 695
Functional Total 44,446 51,373 51,919 52,474 52,959 53,446

HIGHER EDUCATION
Higher Education Services Corporation, New York State 6,926 19,126 19,122 9,560 0 0
State University of New York 2,299,788 2,250,226 2,257,613 2,265,279 2,305,089 2,344,938
Functional Total 2,306,714 2,269,352 2,276,735 2,274,839 2,305,089 2,344,938

EDUCATION
Education, Department of 28,004 30,989 31,588 32,258 32,953 32,953
All Other 28,004 30,989 31,588 32,258 32,953 32,953
Functional Total 28,004 30,989 31,588 32,258 32,953 32,953

GENERAL GOVERNMENT
Budget, Division of the (16,621) 1,906 1,905 1,905 1,905 1,905
Civil Service, Department of 1 451 462 474 485 497
Deferred Compensation Board 16 150 154 157 162 165
Elections, State Board of 236 0 0 0 0 0
Gaming Commission, New York State 12,441 28,214 21,450 21,451 21,451 21,451
General Services, Office of 3,560 7,995 8,185 8,382 8,583 8,788
Labor Management Committees 0 314 321 329 337 346
Prevention of Domestic Violence, Office for 0 3 3 3 3 3
Public Employment Relations Board 69 46 47 48 50 51
State, Department of 10,677 16,428 16,421 14,921 13,921 13,671
Taxation and Finance, Department of 28,289 28,544 28,544 28,544 28,544 28,544
Veterans' Services, Division of 0 160 160 160 160 160
Workers' Compensation Board 56,918 59,838 61,183 62,670 64,218 65,805
Functional Total 95,586 144,049 138,835 139,044 139,819 141,386

ELECTED OFFICIALS

FY23 Mid-Year Update T-178

 CASH DISBURSEMENTS BY FUNCTION
SPECIAL REVENUE STATE FUNDS
NON-PERSONAL SERVICE/INDIRECT COSTS
(thousands of dollars)

FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027

Actuals Projected Projected Projected Projected Projected
Audit and Control, Department of 4,659 7,294 7,384 7,484 7,590 7,699
Judiciary 51,816 46,700 46,700 46,700 46,700 46,700
Law, Department of 38,230 45,409 45,462 45,549 45,637 45,729
Legislature 1,328 950 950 950 950 950
Functional Total 96,033 100,353 100,496 100,683 100,877 101,078

ALL OTHER CATEGORIES

Miscellaneous 1,243 (423,501) (523,487) (523,471) (523,455) (523,438)
Functional Total 1,243 (423,501) (523,487) (523,471) (523,455) (523,438)

TOTAL NON-PERSONAL SERVICE/INDIRECT COSTS SPENDING 2,903,844 2,574,358 2,479,345 2,480,068 2,521,847 2,567,590

FY23 Mid-Year Update T-179

 CASH DISBURSEMENTS BY FUNCTION
SPECIAL REVENUE STATE FUNDS
GENERAL STATE CHARGES
(thousands of dollars)

FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027

Actuals Projected Projected Projected Projected Projected

ECONOMIC DEVELOPMENT AND GOVERNMENT OVERSIGHT

Agriculture and Markets, Department of 1,103 2,302 2,296 2,296 2,296 2,296
Alcoholic Beverage Control, Division of 1,298 12,297 10,085 9,622 10,326 10,692
Economic Development, Department of 0 28 28 28 28 28
Financial Services, Department of 102,460 116,319 115,723 115,723 115,723 115,723
Public Service Department 29,460 32,209 32,911 32,936 33,485 34,658
Functional Total 134,321 163,155 161,043 160,605 161,858 163,397

PARKS AND THE ENVIRONMENT

Environmental Conservation, Department of 48,764 47,823 46,972 46,972 46,972 46,972
Parks, Recreation and Historic Preservation, Office of 3,864 5,142 5,077 5,277 5,277 5,277
Functional Total 52,628 52,965 52,049 52,249 52,249 52,249

TRANSPORTATION
Motor Vehicles, Department of 21,897 27,819 27,333 27,333 27,333 27,333
Transportation, Department of 1,069 2,160 2,193 2,230 2,230 2,230
Functional Total 22,966 29,979 29,526 29,563 29,563 29,563

HEALTH
Health, Department of 33,877 44,535 45,721 45,607 45,708 45,775
Medicaid Administration 606 1 1 1 1 1
Public Health 33,271 44,534 45,720 45,606 45,707 45,774
Functional Total 33,877 44,535 45,721 45,607 45,708 45,775

SOCIAL WELFARE
Children and Family Services, Office of 2,071 2,357 2,366 2,446 2,527 2,613
OCFS 2,071 2,357 2,366 2,446 2,527 2,613
Housing and Community Renewal, Division of 20,606 27,538 27,455 27,465 27,472 27,244
Labor, Department of 19,539 27,412 27,352 27,371 27,384 27,393
Temporary and Disability Assistance, Office of 0 128 128 128 128 128
All Other 0 128 128 128 128 128
Functional Total 42,216 57,435 57,301 57,410 57,511 57,378

MENTAL HYGIENE
Addiction Services and Supports, Office of 0 0 509 817 828 840
OASAS 0 0 509 817 828 840
Justice Center 768 0 0 0 0 0
Mental Health, Office of 0 0 233 388 393 398
OMH 0 0 233 388 393 398
Functional Total 768 0 742 1,205 1,221 1,238

PUBLIC PROTECTION/CRIMINAL JUSTICE

Corrections and Community Supervision, Department of 123 157 135 137 139 142
DOCCS 123 157 135 137 139 142
Criminal Justice Services, Division of 0 1 0 0 0 0
Homeland Security and Emergency Services, Division of 430 1,011 873 876 879 882
Indigent Legal Services, Office of 1,716 2,422 2,433 2,506 2,554 2,603
Military and Naval Affairs, Division of 0 10 10 10 10 10
State Police, Division of 20,519 29,536 29,523 29,523 29,523 29,523
Victim Services, Office of 1,681 1,710 1,683 1,683 1,683 1,683
Functional Total 24,469 34,847 34,657 34,735 34,788 34,843

HIGHER EDUCATION
Higher Education Services Corporation, New York State 5,760 6,884 6,819 3,409 0 0
State University of New York 511,495 563,817 571,220 584,975 599,247 613,703
Functional Total 517,255 570,701 578,039 588,384 599,247 613,703

EDUCATION
Education, Department of 39,025 44,573 45,132 46,782 48,300 49,000
All Other 39,025 44,573 45,132 46,782 48,300 49,000
Functional Total 39,025 44,573 45,132 46,782 48,300 49,000

GENERAL GOVERNMENT
Budget, Division of the 842 1,020 1,000 1,000 1,000 1,000
Civil Service, Department of 20 246 251 256 261 266
Deferred Compensation Board 279 256 261 266 272 277
Employee Relations, Office of 0 4 0 0 0 0
Gaming Commission, New York State 16,162 20,464 20,256 20,256 20,256 20,256
General Services, Office of 2,799 2,710 2,726 2,780 2,836 2,893
State, Department of 10,680 19,127 18,964 18,964 18,964 18,964
Taxation and Finance, Department of 22,320 21,587 21,577 21,577 21,577 21,577
Workers' Compensation Board 55,102 55,874 55,987 58,017 60,133 62,329
Functional Total 108,204 121,288 121,022 123,116 125,299 127,562

ELECTED OFFICIALS
Audit and Control, Department of 1,739 2,384 2,337 2,422 2,510 2,602
Judiciary 41,728 33,901 33,900 33,900 33,900 33,900
Law, Department of 21,048 25,719 25,340 25,804 26,288 26,789
Functional Total 64,515 62,004 61,577 62,126 62,698 63,291

FY23 Mid-Year Update T-180

 CASH DISBURSEMENTS BY FUNCTION
SPECIAL REVENUE STATE FUNDS
GENERAL STATE CHARGES
(thousands of dollars)

FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027

Actuals Projected Projected Projected Projected Projected

ALL OTHER CATEGORIES

Miscellaneous 1,084 1,414 1,407 1,429 1,453 1,478
Functional Total 1,084 1,414 1,407 1,429 1,453 1,478

TOTAL GENERAL STATE CHARGES SPENDING 1,041,328 1,182,896 1,188,216 1,203,211 1,219,895 1,239,477

FY23 Mid-Year Update T-181

 CASH DISBURSEMENTS BY FUNCTION
SPECIAL REVENUE FEDERAL FUNDS
LOCAL ASSISTANCE
(thousands of dollars)

FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027

Actuals Projected Projected Projected Projected Projected

ECONOMIC DEVELOPMENT AND GOVERNMENT OVERSIGHT

Agriculture and Markets, Department of 520 0 0 0 0 0
Economic Development, Department of 8,674 289,055 233,055 10,055 10,055 10,055
Empire State Development Corporation 943 9,000 9,000 1,000 1,000 1,000
Functional Total 10,137 298,055 242,055 11,055 11,055 11,055

PARKS AND THE ENVIRONMENT

Parks, Recreation and Historic Preservation, Office of 1,064 1,270 1,270 1,270 1,270 1,270
Functional Total 1,064 1,270 1,270 1,270 1,270 1,270

TRANSPORTATION
Motor Vehicles, Department of 14,605 18,000 18,000 18,000 18,000 18,000
Transportation, Department of 35,660 42,504 42,504 42,504 42,504 42,504
Functional Total 50,265 60,504 60,504 60,504 60,504 60,504

HEALTH
Aging, Office for the 109,472 98,705 98,694 98,694 98,694 98,694
Health, Department of 55,338,505 60,624,156 57,016,934 56,592,235 59,790,976 61,634,174
Medical Assistance 47,344,738 52,264,091 48,132,835 47,321,742 49,991,053 51,267,281
Essential Plan 5,489,030 5,908,412 6,338,105 6,687,588 7,191,633 7,728,463
Medicaid Administration 431,746 370,538 357,356 357,356 357,356 357,356
Public Health 2,072,991 2,081,115 2,188,638 2,225,549 2,250,934 2,281,074
Functional Total 55,447,977 60,722,861 57,115,628 56,690,929 59,889,670 61,732,868

SOCIAL WELFARE
Children and Family Services, Office of 2,037,701 1,639,300 1,184,300 918,300 918,300 918,300
OCFS 2,037,701 1,639,300 1,184,300 918,300 918,300 918,300
Housing and Community Renewal, Division of 180,298 512,793 48,434 48,434 48,434 48,434
Labor, Department of 134,551 151,892 151,892 151,892 151,892 151,892
Temporary and Disability Assistance, Office of 5,257,180 4,222,246 3,796,935 3,443,576 3,443,576 3,443,576
Welfare Assistance 2,447,705 2,626,576 2,626,576 2,626,576 2,626,576 2,626,576
All Other 2,809,475 1,595,670 1,170,359 817,000 817,000 817,000
Functional Total 7,609,730 6,526,231 5,181,561 4,562,202 4,562,202 4,562,202

MENTAL HYGIENE
Addiction Services and Supports, Office of 116,036 181,681 130,440 130,440 130,440 130,440
OASAS 116,036 181,681 130,440 130,440 130,440 130,440
Mental Health, Office of 33,340 94,702 55,965 55,965 55,965 55,965
OMH 33,340 94,702 55,965 55,965 55,965 55,965
Functional Total 149,376 276,383 186,405 186,405 186,405 186,405

PUBLIC PROTECTION/CRIMINAL JUSTICE

Corrections and Community Supervision, Department of 3,806 0 0 0 0 0
DOCCS 3,806 0 0 0 0 0
Criminal Justice Services, Division of 11,992 15,800 15,800 15,800 15,800 15,800
Homeland Security and Emergency Services, Division of 1,579,840 2,460,000 2,258,000 1,758,000 1,008,000 1,008,000
State Police, Division of 705 0 0 0 0 0
Victim Services, Office of 147,000 93,000 93,000 93,000 93,000 93,000
Functional Total 1,743,343 2,568,800 2,366,800 1,866,800 1,116,800 1,116,800

HIGHER EDUCATION
Higher Education Services Corporation, New York State 70 0 0 0 0 0
Functional Total 70 0 0 0 0 0

EDUCATION
Arts, Council on the 1,411 600 600 600 600 600
Education, Department of 6,459,386 9,026,160 8,565,336 6,095,146 3,647,645 3,647,645
School Aid 5,404,339 8,060,453 7,600,629 5,213,439 2,765,938 2,765,938
Special Education Categorical Programs 994,386 884,000 883,000 800,000 800,000 800,000
All Other 60,661 81,707 81,707 81,707 81,707 81,707
Functional Total 6,460,797 9,026,760 8,565,936 6,095,746 3,648,245 3,648,245

GENERAL GOVERNMENT
Elections, State Board of 20 0 0 0 0 0
General Services, Office of 0 250 250 250 250 250
State, Department of 93,759 57,957 57,957 57,957 57,957 57,957
Functional Total 93,779 58,207 58,207 58,207 58,207 58,207

LOCAL GOVERNMENT ASSISTANCE

Aid and Incentives for Municipalities 387,090 387,124 0 0 0 0
Functional Total 387,090 387,124 0 0 0 0

ALL OTHER CATEGORIES

Miscellaneous (337,891) (467,938) (467,938) (467,938) (467,938) (467,938)
Functional Total (337,891) (467,938) (467,938) (467,938) (467,938) (467,938)

TOTAL LOCAL ASSISTANCE SPENDING 71,615,737 79,458,257 73,310,428 69,065,180 69,066,420 70,909,618

FY23 Mid-Year Update T-182

 CASH DISBURSEMENTS BY FUNCTION
SPECIAL REVENUE FEDERAL FUNDS
PERSONAL SERVICE
(thousands of dollars)

FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027

Actuals Projected Projected Projected Projected Projected

ECONOMIC DEVELOPMENT AND GOVERNMENT OVERSIGHT

Agriculture and Markets, Department of 3,964 3,413 3,413 3,413 3,413 3,413
Alcoholic Beverage Control, Division of 2,785 0 0 0 0 0
Economic Development, Department of 692 0 0 0 0 0
Public Service Department 1,213 1,202 1,202 1,202 1,202 1,202
Functional Total 8,654 4,615 4,615 4,615 4,615 4,615

PARKS AND THE ENVIRONMENT

Adirondack Park Agency 38 0 0 0 0 0
Environmental Conservation, Department of 24,435 28,888 28,888 28,888 28,888 28,888
Parks, Recreation and Historic Preservation, Office of 5,311 1,367 1,367 1,367 1,367 1,367
Functional Total 29,784 30,255 30,255 30,255 30,255 30,255

TRANSPORTATION
Motor Vehicles, Department of 5,232 4,979 4,979 4,979 4,979 4,979
Transportation, Department of 32,230 10,484 10,484 10,484 10,799 11,122
Functional Total 37,462 15,463 15,463 15,463 15,778 16,101

HEALTH
Aging, Office for the 5,314 6,068 6,068 6,068 6,068 6,068
Health, Department of 150,541 103,680 110,115 110,280 110,694 111,213
Medicaid Administration 35,170 44,051 50,314 50,330 50,722 51,248
Public Health 115,371 59,629 59,801 59,950 59,972 59,965
Medicaid Inspector General, Office of the 16,951 16,708 16,708 16,708 16,708 16,708
Functional Total 172,806 126,456 132,891 133,056 133,470 133,989

SOCIAL WELFARE
Children and Family Services, Office of 39,017 33,593 34,189 34,791 35,398 36,012
OCFS 39,017 33,593 34,189 34,791 35,398 36,012
Housing and Community Renewal, Division of 6,075 8,438 8,442 8,447 8,452 8,452
Human Rights, Division of 662 3,421 3,421 3,421 3,421 3,421
Labor, Department of 218,444 179,338 179,469 179,603 179,742 179,885
National and Community Service 520 443 452 461 470 479
Temporary and Disability Assistance, Office of 102,481 79,311 79,311 79,311 79,311 79,311
All Other 102,481 79,311 79,311 79,311 79,311 79,311
Functional Total 367,199 304,544 305,284 306,034 306,794 307,560

MENTAL HYGIENE
Addiction Services and Supports, Office of 4,482 7,166 5,152 5,204 5,256 5,309
OASAS 4,482 7,166 5,152 5,204 5,256 5,309
Developmental Disabilities Planning Council 845 1,266 1,266 1,266 1,266 1,266
Justice Center 10,641 6,699 6,701 6,703 6,705 6,708
Mental Health, Office of (14,762) 1,065 1,065 1,065 1,065 1,065
OMH (14,762) 1,065 1,065 1,065 1,065 1,065
People with Developmental Disabilities, Office for 12,076 0 0 0 0 0
OPWDD 12,076 0 0 0 0 0
Functional Total 13,282 16,196 14,184 14,238 14,292 14,348

PUBLIC PROTECTION/CRIMINAL JUSTICE

Correction, Commission of 637 0 0 0 0 0
Corrections and Community Supervision, Department of 754,568 3,753 3,753 3,753 3,753 3,753
DOCCS 754,568 3,753 3,753 3,753 3,753 3,753
Criminal Justice Services, Division of 3,586 4,775 4,869 4,965 5,062 5,162
Homeland Security and Emergency Services, Division of 22,719 15,000 15,000 15,000 15,000 15,000
Military and Naval Affairs, Division of 25,341 23,199 23,629 24,102 24,584 25,076
State Police, Division of 235,463 12,652 12,905 13,163 13,426 13,695
Statewide Financial System 354 0 0 0 0 0
Victim Services, Office of 4,634 3,712 2,455 2,455 2,455 2,455
Functional Total 1,047,302 63,091 62,611 63,438 64,280 65,141

HIGHER EDUCATION
Higher Education Services Corporation, New York State 956 836 836 836 836 836
State University of New York 6,720 8,306 8,306 8,306 8,306 8,306
Functional Total 7,676 9,142 9,142 9,142 9,142 9,142

EDUCATION
Education, Department of 97,007 87,737 87,737 87,737 87,737 87,737
All Other 97,007 87,737 87,737 87,737 87,737 87,737
Functional Total 97,007 87,737 87,737 87,737 87,737 87,737

GENERAL GOVERNMENT
Civil Service, Department of 144 0 0 0 0 0
Elections, State Board of 885 663 676 690 704 718
General Services, Office of 8,463 0 0 0 0 0
Information Technology Services, Office of 26,895 0 0 0 0 0
Inspector General, Office of the 849 0 0 0 0 0
Prevention of Domestic Violence, Office for 626 0 0 0 0 0
State, Department of 5,006 3,758 3,758 3,758 3,758 3,758
Taxation and Finance, Department of 2,225 0 0 0 0 0
Veterans' Services, Division of 787 868 881 894 903 912
Welfare Inspector General, Office of 81 0 0 0 0 0
Functional Total 45,961 5,289 5,315 5,342 5,365 5,388

FY23 Mid-Year Update T-183

 CASH DISBURSEMENTS BY FUNCTION
SPECIAL REVENUE FEDERAL FUNDS
PERSONAL SERVICE
(thousands of dollars)

FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027

Actuals Projected Projected Projected Projected Projected

ELECTED OFFICIALS
Audit and Control, Department of 6 0 0 0 0 0
Judiciary 4,360 2,700 2,700 2,700 2,700 2,700
Law, Department of 19,366 22,149 22,149 22,149 22,149 22,149
Functional Total 23,732 24,849 24,849 24,849 24,849 24,849

TOTAL PERSONAL SERVICE SPENDING 1,850,865 687,637 692,346 694,169 696,577 699,125

FY23 Mid-Year Update T-184

 CASH DISBURSEMENTS BY FUNCTION
SPECIAL REVENUE FEDERAL FUNDS
NON-PERSONAL SERVICE/INDIRECT COSTS
(thousands of dollars)

FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027

Actuals Projected Projected Projected Projected Projected

ECONOMIC DEVELOPMENT AND GOVERNMENT OVERSIGHT

Agriculture and Markets, Department of 8,044 9,808 9,808 9,808 9,808 9,808
Alcoholic Beverage Control, Division of 4 0 0 0 0 0
Economic Development, Department of 505 245 245 245 245 245
Financial Services, Department of 0 1,400 1,400 1,400 1,400 1,400
Public Service Department 646 93 93 93 93 93
Functional Total 9,199 11,546 11,546 11,546 11,546 11,546

PARKS AND THE ENVIRONMENT

Adirondack Park Agency 152 350 350 350 350 350
Environmental Conservation, Department of 17,386 16,942 16,942 16,942 16,942 16,942
Parks, Recreation and Historic Preservation, Office of 3,359 1,147 1,147 1,147 1,147 1,147
Functional Total 20,897 18,439 18,439 18,439 18,439 18,439

TRANSPORTATION
Motor Vehicles, Department of 17,521 4,539 4,539 4,539 4,539 4,539
Transportation, Department of 7,816 13,359 13,359 13,359 13,714 14,079
Functional Total 25,337 17,898 17,898 17,898 18,253 18,618

HEALTH
Aging, Office for the 1,153 4,348 4,348 4,348 4,348 4,348
Health, Department of 776,120 754,357 933,817 932,755 749,901 789,293
Medicaid Administration 289,678 431,590 473,434 480,114 520,255 559,327
Public Health 486,442 322,767 460,383 452,641 229,646 229,966
Medicaid Inspector General, Office of the 2,406 2,886 2,948 3,015 3,086 3,086
Functional Total 779,679 761,591 941,113 940,118 757,335 796,727

SOCIAL WELFARE
Children and Family Services, Office of 70,591 72,701 74,117 75,660 77,156 76,798
OCFS 70,591 72,701 74,117 75,660 77,156 76,798
Housing and Community Renewal, Division of 2,560 3,363 3,363 3,367 3,368 3,368
Human Rights, Division of 1,853 1,339 1,339 1,339 1,339 1,339
Labor, Department of 242,187 81,679 81,679 81,679 81,679 81,679
National and Community Service 11,039 16,248 16,575 16,931 17,277 17,194
Temporary and Disability Assistance, Office of 230,825 73,954 73,954 73,954 73,954 73,954
All Other 230,825 73,954 73,954 73,954 73,954 73,954
Functional Total 559,055 249,284 251,027 252,930 254,773 254,332

MENTAL HYGIENE
Addiction Services and Supports, Office of 2,672 5,682 3,699 3,762 3,858 3,956
OASAS 2,672 5,682 3,699 3,762 3,858 3,956
Developmental Disabilities Planning Council 3,666 2,149 2,149 2,149 2,149 2,149
Justice Center 3,611 2,506 2,522 2,537 2,553 2,568
Mental Health, Office of 17,650 11,046 10,416 10,416 10,416 10,416
OMH 17,650 11,046 10,416 10,416 10,416 10,416
People with Developmental Disabilities, Office for 115 1,000 1,000 1,000 1,000 1,000
OPWDD 115 1,000 1,000 1,000 1,000 1,000
Functional Total 27,714 22,383 19,786 19,864 19,976 20,089

PUBLIC PROTECTION/CRIMINAL JUSTICE

Correction, Commission of 4 0 0 0 0 0
Corrections and Community Supervision, Department of 4,738 1,191 1,191 1,191 1,191 1,191
DOCCS 4,738 1,191 1,191 1,191 1,191 1,191
Criminal Justice Services, Division of 24,934 4,430 4,514 4,602 4,693 4,784
Homeland Security and Emergency Services, Division of 82,699 25,000 25,000 25,000 25,000 25,000
Judicial Conduct, Commission on 11 0 0 0 0 0
Military and Naval Affairs, Division of (1,759) 16,226 16,621 17,026 17,440 17,865
State Police, Division of 8,827 13,668 14,279 14,904 15,544 16,197
Statewide Financial System 1,174 0 0 0 0 0
Victim Services, Office of 1,720 1,634 919 919 919 919
Functional Total 122,348 62,149 62,524 63,642 64,787 65,956

HIGHER EDUCATION
City University of New York 0 2,000 2,000 2,000 2,000 2,000
Higher Education Services Corporation, New York State 1,852 5,797 5,797 5,797 5,797 5,797
State University of New York 811,244 618,330 340,330 340,330 340,330 340,330
Functional Total 813,096 626,127 348,127 348,127 348,127 348,127

EDUCATION
Arts, Council on the 140 100 100 100 100 100
Education, Department of 79,082 98,199 74,630 71,547 65,381 65,381
School Aid 87 0 0 0 0 0
All Other 78,995 98,199 74,630 71,547 65,381 65,381
Functional Total 79,222 98,299 74,730 71,647 65,481 65,481

GENERAL GOVERNMENT
Budget, Division of the 63,699 0 0 0 0 0
Elections, State Board of 7,958 4,488 4,591 4,703 4,819 4,938
Employee Relations, Office of 49 0 0 0 0 0
Ethics and Lobbying, Independent Commission on 12 0 0 0 0 0
Gaming Commission, New York State 79 0 0 0 0 0
General Services, Office of 25,987 8,193 8,193 8,193 8,193 8,193

FY23 Mid-Year Update T-185

 CASH DISBURSEMENTS BY FUNCTION
SPECIAL REVENUE FEDERAL FUNDS
NON-PERSONAL SERVICE/INDIRECT COSTS
(thousands of dollars)

FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027

Actuals Projected Projected Projected Projected Projected
Information Technology Services, Office of 105,940 0 0 0 0 0
Inspector General, Office of the 5 0 0 0 0 0
Prevention of Domestic Violence, Office for 27 0 0 0 0 0
State, Department of 1,509 4,046 4,046 4,046 4,046 4,046
Taxation and Finance, Department of 819 500 500 500 500 500
Veterans' Services, Division of 289 698 712 725 738 750
Functional Total 206,373 17,925 18,042 18,167 18,296 18,427

ELECTED OFFICIALS
Audit and Control, Department of 353 0 0 0 0 0
Judiciary 7,320 9,800 9,800 9,800 9,800 9,800
Law, Department of 9,769 9,088 9,088 9,088 9,088 9,088
Functional Total 17,442 18,888 18,888 18,888 18,888 18,888

ALL OTHER CATEGORIES

Long-Term Debt Service 26,716 0 0 0 0 0
Miscellaneous (42) 800,000 200,000 0 0 0
Functional Total 26,674 800,000 200,000 0 0 0

TOTAL NON-PERSONAL SERVICE/INDIRECT COSTS SPENDING 2,687,036 2,704,529 1,982,120 1,781,266 1,595,901 1,636,630

FY23 Mid-Year Update T-186

 CASH DISBURSEMENTS BY FUNCTION
SPECIAL REVENUE FEDERAL FUNDS
GENERAL STATE CHARGES
(thousands of dollars)

FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027

Actuals Projected Projected Projected Projected Projected

ECONOMIC DEVELOPMENT AND GOVERNMENT OVERSIGHT

Agriculture and Markets, Department of 2,131 2,216 2,216 2,216 2,216 2,216
Alcoholic Beverage Control, Division of 1,607 0 0 0 0 0
Economic Development, Department of 399 0 0 0 0 0
Public Service Department 744 781 781 781 781 781
Functional Total 4,881 2,997 2,997 2,997 2,997 2,997

PARKS AND THE ENVIRONMENT

Adirondack Park Agency 24 0 0 0 0 0
Environmental Conservation, Department of 15,243 18,752 18,752 18,752 18,752 18,752
Parks, Recreation and Historic Preservation, Office of 1,465 24 24 24 24 24
Functional Total 16,732 18,776 18,776 18,776 18,776 18,776

TRANSPORTATION
Motor Vehicles, Department of 3,126 806 806 806 806 806
Transportation, Department of 18,828 6,208 6,290 6,375 6,679 6,879
Functional Total 21,954 7,014 7,096 7,181 7,485 7,685

HEALTH
Aging, Office for the 223 0 0 0 0 0
Health, Department of 42,248 52,914 53,364 53,724 53,738 53,733
Medicaid Administration 1,807 8,542 8,882 9,158 9,158 9,158
Public Health 40,441 44,372 44,482 44,566 44,580 44,575
Medicaid Inspector General, Office of the 10,556 10,862 10,862 10,862 10,862 10,862
Functional Total 53,027 63,776 64,226 64,586 64,600 64,595

SOCIAL WELFARE
Children and Family Services, Office of 18,277 21,406 21,334 22,054 22,793 23,559
OCFS 18,277 21,406 21,334 22,054 22,793 23,559
Housing and Community Renewal, Division of 3,541 5,597 5,599 5,604 5,606 5,501
Labor, Department of 134,102 120,000 120,059 120,191 120,280 120,378
National and Community Service 0 272 241 245 248 252
Temporary and Disability Assistance, Office of 62,870 50,476 50,476 50,476 50,476 50,476
All Other 62,870 50,476 50,476 50,476 50,476 50,476
Functional Total 218,790 197,751 197,709 198,570 199,403 200,166

MENTAL HYGIENE
Addiction Services and Supports, Office of 893 0 0 0 0 0
OASAS 893 0 0 0 0 0
Developmental Disabilities Planning Council 492 785 785 785 785 785
Justice Center 629 147 145 149 153 157
Mental Health, Office of (8,519) 612 612 612 612 612
OMH (8,519) 612 612 612 612 612
People with Developmental Disabilities, Office for 6,974 0 0 0 0 0
OPWDD 6,974 0 0 0 0 0
Functional Total 469 1,544 1,542 1,546 1,550 1,554

PUBLIC PROTECTION/CRIMINAL JUSTICE

Correction, Commission of 367 0 0 0 0 0
Corrections and Community Supervision, Department of 459,227 2,561 2,252 2,261 2,271 2,281
DOCCS 459,227 2,561 2,252 2,261 2,271 2,281
Criminal Justice Services, Division of 1,104 355 362 369 376 384
Homeland Security and Emergency Services, Division of 11,259 7,000 7,000 7,000 7,000 7,000
Military and Naval Affairs, Division of 9,619 7,431 7,431 7,431 7,431 7,431
State Police, Division of 138,038 1,500 1,500 1,500 1,500 1,500
Statewide Financial System 204 0 0 0 0 0
Victim Services, Office of 580 450 450 450 450 450
Functional Total 620,398 19,297 18,995 19,011 19,028 19,046

HIGHER EDUCATION
Higher Education Services Corporation, New York State 552 1 1 1 1 1
State University of New York 58 51 51 51 51 51
Functional Total 610 52 52 52 52 52

EDUCATION
Education, Department of 59,528 56,000 56,000 56,000 56,000 56,000
All Other 59,528 56,000 56,000 56,000 56,000 56,000
Functional Total 59,528 56,000 56,000 56,000 56,000 56,000

GENERAL GOVERNMENT
Civil Service, Department of 83 0 0 0 0 0
Elections, State Board of 541 422 422 437 453 469
General Services, Office of 4,884 0 0 0 0 0
Information Technology Services, Office of 15,167 0 0 0 0 0
Inspector General, Office of the 490 0 0 0 0 0
Prevention of Domestic Violence, Office for 361 0 0 0 0 0
State, Department of 2,971 2,812 2,812 2,812 2,812 2,812
Taxation and Finance, Department of 1,284 0 0 0 0 0
Veterans' Services, Division of 413 537 531 545 591 594
Welfare Inspector General, Office of 47 0 0 0 0 0
Functional Total 26,241 3,771 3,765 3,794 3,856 3,875

FY23 Mid-Year Update T-187

 CASH DISBURSEMENTS BY FUNCTION
SPECIAL REVENUE FEDERAL FUNDS
GENERAL STATE CHARGES
(thousands of dollars)

FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027

Actuals Projected Projected Projected Projected Projected

ELECTED OFFICIALS
Audit and Control, Department of 3 0 0 0 0 0
Judiciary 989 900 900 900 900 900
Law, Department of 11,877 13,702 13,702 13,702 13,702 13,702
Functional Total 12,869 14,602 14,602 14,602 14,602 14,602

TOTAL GENERAL STATE CHARGES SPENDING 1,035,499 385,580 385,760 387,115 388,349 389,348

FY23 Mid-Year Update T-188

 General Fund Transfers From Other Funds
(thousands of dollars)

FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027

Fund Account Name Actuals Projected Projected Projected Projected Projected

PIT in Excess of Revenue Bond Debt Service 26,054,719 18,598,381 26,758,953 28,278,983 29,340,424 36,093,450

PTET in Excess of Revenue Bond Debt Service 8,215,168 7,498,500 7,927,500 8,276,500 6,617,000 (50,000)

ECEP in Excess of Revenue Bond Debt Service 0 6,500 7,050 7,500 7,500 (500)

Sales Tax in Excess of Revenue Bond Debt Service 5,571,356 7,344,245 7,523,055 7,526,849 7,619,534 7,688,879

Sales Tax in Excess of LGAC Bond Debt Service 4,121,226 2,198,248 0 0 0 0

Real Estate Taxes in Excess of CW/CA Debt Service 1,478,709 1,156,732 1,077,489 1,158,592 1,242,736 1,333,736

Total All Other Transfers        4,253,975          (430,024)       1,892,720       1,928,221       2,007,871       1,886,691

339.21982 Administration Program 369 518 518 518 518 518

339.22003 Bell Jar Collection Account 1,282 500 500 500 500 500
339.21977 Business and Licensing Services Account 2,266 59,328 59,328 59,328 59,328 59,328
339.21920 Certificate of Need Account 356 0 0 0 0 0
061.20810  Child Health Insurance Account 82 85 85 85 85 85
025.20401  Child Performer Protection Account 33 27 27 27 27 27
334.55055 Civil Service Administration Account 2,418 1,651 1,651 1,651 1,651 1,651
396.55301 Civil Service Employee Benefit Division Administration Reimbursement 0 639 639 639 639 639
339.21962 Clinical Laboratory Reference Fee Account 802 894 894 894 894 894
S01.23702  Commercial Gaming Regulation 3 2 2 2 2 2
397.55350 Correctional Industries 228 0 0 0 0 0
339.21945 Criminal Justice Improvement Account 571 737 737 737 737 737
072.30050  Dedicated Highway and Bridge Trust Fund 1,157,062 1,186,219 1,284,924 1,439,486 1,519,135 1,397,955
339.21923 Department of Labor Fee and Penalty Account 531 0 0 0 0 0
323.55010 Design and Construction Account 0 1,866 1,866 1,866 1,866 1,866
339.22100 DHCR Home Care Association Application Fee Account 358 404 404 404 404 404
486.26000 Division of Labor Federal Grants 2,044 0 0 0 0 0
366.23102 Drinking Water Program Management and Administration ‐ Health Account 0 1,108 1,108 1,108 1,108 1,108
061.20818  Elderly Pharmaceutical Insurance Coverage Premium  42 47 47 47 47 47
061.20809  Emergency Medical Services Training Account 456 185 185 185 185 185
020.20150  Emergency Services Revolving Loan Account 0 1,600 0 0 0 0
301.21080 Environmental Conservation Magazine Account 150 150 150 150 150 150
339.21959 Environmental Laboratory Fee Account 260 283 283 283 283 283
301.21081 Environmental Regulatory Account 1,542 2,835 2,835 2,835 2,835 2,835
339.22065 Examination and Miscellaneous Revenue Account 0 1,961 1,961 1,961 1,961 1,961
267.25200 Federal Education Fund 920 1,070 1,070 1,070 1,070 1,070
301.21065 Federal Grant Indirect Cost Recovery Account 1,634 1,041 1,041 1,041 1,041 1,041
291.313DD  Federal Grants ‐ Capital 426 0 0 0 0 0
265.25100 Federal Health and Human Services Fund 115,110 122,955 107,955 107,955 107,955 107,955
290.25300 Federal Operating Grants Fund 8,603 460 460 460 460 460
261.25000 Federal USDA/Food and Nutrition Services Fund 46,008 33,742 33,742 33,742 33,742 33,742
339.21911 Financial Control Board Account 0 12 12 12 12 12
339.21950 Fingerprint Identification & Technology Account 9,352 14,543 14,543 14,543 14,543 14,543
339.21904 Fire Prevention and Code Enforcement Account 0 14,810 14,810 20,810 20,810 20,810
339.22075 Funeral Directing Program Account 31 21 21 21 21 21
312.31500 Hazardous Waste Remedial Fund 21,160 25,200 25,200 25,200 25,200 25,200
061.20811  HCRA Undistributed Revenue 17 0 0 0 0 0
061.20821  Health Care Delivery Administration Account 28 0 0 0 0 0
S06.24850  Health Care Transformation Fund 350,000 162,000 309,211 250,000 250,000 250,000
396.55300 Health Insurance Internal Services Account 886 3,428 3,428 3,428 3,428 3,428
339.22140 Helen Hayes Hospital Account 13,097 0 0 0 0 0
339.21960 HESC ‐ Insurance Premium Payments 9,137 12,327 12,327 12,327 12,327 12,327
339.22090 Housing Indirect Cost Recovery Account 359 201 201 201 201 201
301.21060 Indirect Charges Account 3,170 2,085 2,085 2,085 2,085 2,085
334.55071 Labor Contact Center 280 0 0 0 0 0
339.22096 Legal Services Assistance Fund 0 9,830 9,830 9,830 9,830 9,830
339.22097 Local Public Health Services Account 3 0 0 0 0 0
160.20902 Lottery Administration ‐ New 2,755 4,274 4,274 4,274 4,274 4,274
301.21066 Low Level Radioactive Waste Account 103 103 103 103 103 103
S02.23755  MCF‐Health Operation and Oversight Account 525 0 0 0 0 0
304.40100 Mental Health Services Fund 1,682,637 1,521,308 1,484,314 1,468,464 1,468,465 1,468,465
313.21402 Metropolitan Mass Transportation Operating Assistance Account 1,371 0 0 0 0 0
314.21452 Mobile Source Account 6,079 6,404 6,404 6,404 6,404 6,404
339.22144 Montrose State Veterans Home 2,792 0 0 0 0 0
354.22801 Motor Vehicle Theft and Insurance Fraud Account 1,100 0 0 0 0 0
339.22141 New York City Veterans Home (St. Albans) Account 5,512 0 0 0 0 0
S08.24800  New York State Cannabis Revenue 0 0 50,000 0 0 0
339.22142 New York State Home for Veterans and their Dependents (Oxford) Account 3,261 0 0 0 0 0
061.20823  New York State of Health 68 79 79 79 79 79
339.21925 Nursing Home Receivership Account 1,000 0 0 0 0 0
339.22177 Occupational Health Clinic Account 25 22 22 22 22 22
305.21252 Occupational Safety and Health Inspection Account 981 0 0 0 0 0
305.21251 Occupational Safety and Health Training and Education Account 882 0 0 0 0 0
323.550ZX  Office of General Services Executive Direction  990 105 105 105 105 105
323.550ZY  OGS Building Administration ‐ Internal Service 12 0 0 0 0 0
339.219YL  OGS Building Administration ‐ Special Revenue State 1,000 0 0 0 0 0
339.219YN  OGS Standards and Purchase ‐ Special Revenue State 3,000 3,000 3,000 3,000 3,000 3,000
323.550ZZ  OGS Standards and Purchase Account ‐ Internal Service 17 0 0 0 0 0
339.22163 Patron Services Account 1,504 1,568 1,568 1,568 1,568 1,568
061.20814  Primary Care Initiatives Account 14 22 22 22 22 22
339.22088 Professional Medical Conduct Account 1,558 1,075 1,075 1,075 1,075 1,075
339.22123 Public Safety Communication Account 8,886 4,161 4,161 4,161 4,161 4,161
339.22011 Public Service Account 4,970 5,671 5,671 5,671 5,671 5,671
339.21998 Public Work Enforcement 808 0 0 0 0 0
339.21915 Quality of Care Account 133 0 0 0 0 0
339.21965 Radiological Health Protection 74 150 150 150 150 150
339.21944 Radiology Emergency Preparedness Account 1,350 1,350 1,350 1,350 1,350 1,350
301.21067 Recreation Account 200 200 200 200 200 200
339.22046 Regulation of Indian Gaming Account 436 0 0 0 0 0
339.21912 Regulation of Racing Account 610 458 458 458 458 458
339.22156 Rent Revenue Other ‐ New York City 0 115 115 115 115 115
339.21900 Reserve for Transaction Risks 0 (4,076,290) (2,000,000) (2,000,000) (2,000,000) (2,000,000)
339.22024 Revenue Arrearage Account 0 18,659 18,659 18,659 18,659 18,659
339.22028 State Central Register Account 0 97 97 97 97 97

FY23 Mid-Year Update T-189

 General Fund Transfers From Other Funds
(thousands of dollars)

FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027

Fund Account Name Actuals Projected Projected Projected Projected Projected

354.22802 State Police Motor Vehicle Enforcement Account 112,420 112,420 112,420 112,420 112,420 112,420

345.22653 State University General IFR Account 14,993 32,000 32,000 32,000 32,000 32,000
345.22656 State University Hospital IFR Operations Account 21,675 46,065 64,797 64,797 64,797 64,797
339.21902 Statewide Planning and Research Cooperative System (SPARCS) 42 36 36 36 36 36
339.22162 Systems and Technology Account 3,411 4,487 4,487 4,487 4,487 4,487
339.22192 Tax Return Preparers Fee 377 0 0 0 0 0
061.20801  Tobacco Control and Cancer Services Account 217 156 156 156 156 156
339.22055 Traffic Adjudication Account 2,288 2,288 2,288 2,288 2,288 2,288
339.22067 Transportation Regulation Account 0 2,443 2,443 2,443 2,443 2,443
339.21933 Transportation Surplus Property Account 0 974 974 974 974 974
339.22169 Tribal State Compact Revenue Account 559,979 154,600 141,000 141,000 141,000 141,000
339.22172 Underground Facilities Safety Training Account 1,175 1,175 175 175 175 175
480.25900 Unemployment Insurance Administration Fund 26,380 36,569 36,569 36,569 36,569 36,569
482.23601 Unemployment Insurance Special Interest and Penalty Fund 11,584 5,163 5,163 5,163 5,163 5,163
339.22103 Vital Records Management Account 730 787 787 787 787 787
160.20903 VLT Administration Account 886 666 666 666 666 666
339.22143 Western New York Veterans Home (Batavia) Account 137 0 0 0 0 0
339.21995 Workers' Compensation Account 11,952 12,852 12,852 12,852 12,852 12,852
49,695,153 36,372,582 45,186,767 47,176,645 46,835,065 46,952,256

FY23 Mid-Year Update T-190

 General Fund Transfers To Other Funds
(thousands of dollars)

FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027

Fund Account Name Actuals Projected Projected Projected Projected Projected

Transfers to Debt Service Funds 339,546 289,706 252,953 310,814 332,074 372,844

Transfers to Capital Projects Funds 6,817,957 4,357,684 6,288,380 5,949,095 3,196,248 2,626,737

Transfers to SUNY University Operations 1,384,688 1,508,159 1,498,883 1,482,137 1,482,137 1,482,137

Total All Other Transfers 1,270,247 2,000,519 1,881,645 1,391,977 1,375,925 1,390,799

020.20143  Alzheimers Disease Assistance 175 197 270 270 270 270

334.55057 Banking Services 43,308 44,160 44,160 44,160 44,160 44,160
339.22032 Batavia School For the Blind Account 900 900 900 900 900 900
020.20155  Breast Cancer Research and Education Account 275 266 500 500 500 500
323.55022 Business Services Center 30,000 31,342 33,129 34,916 36,703 30,000
334.55069 Centralized Technology Services 32,558 11,460 11,460 11,460 11,460 11,460
054.20601  Charter School Stimulus Account 9,674 4,837 4,837 4,837 4,837 4,837
020.20100  Combined Expendable Trust Fund 0 182,300 179,300 181,300 181,300 181,300
397.55350 Correctional Industries 22,773 22,773 22,773 22,773 22,773 22,773
339.21945 Criminal Justice Improvement Account 0 14,400 14,400 14,400 0 0
073.20853  Dedicated Mass Transportation Non MTA 5,228 10,410 5,274 5,274 5,274 5,274
225.23651 Department of Transportation (MTA Payroll Tax) 244,250 244,250 244,250 244,250 244,250 244,250
300.21002 Dept of Environmental Conservation Administration Account 3,000 0 0 0 0 0
366.23102 Drinking Water Program Management and Administration ‐ Health Account 5,352 0 0 0 0 0
160.20901 Education ‐ New 90,000 0 0 0 0 0
323.55020 Enterprise Contracting 42,291 0 0 0 0 0
339.22247 Entertainment Diversity Job Training Development 1,782 1,500 1,500 1,500 1,500 1,500
339.22056 Federal Salary Sharing Account 2,393 0 0 0 0 0
S06.24850  Health Care Transformation Fund 0 500,000 500,000 0 0 0
319.40300 Health Income Fund 22,153 16,079 16,079 16,079 16,079 16,079
396.55300 Health Insurance Internal Services Account 12,000 12,000 12,000 12,000 12,000 12,000
339.22140 Helen Hayes Hospital Account 0 1,135 5,106 5,106 5,106 5,106
316.40250 Housing Debt Fund (905) 1,000 1,000 1,000 1,000 1,000
390.23551 Indigent Legal Services 0 74,781 74,781 74,781 74,781 74,781
340.22501 Judiciary Funds 93,402 109,200 109,200 109,200 109,200 109,200
334.55070 Learning Management System 183 0 0 0 0 0
301.21066 Low Level Radioactive Waste Account 4,000 0 0 0 0 0
313.21402 Mass Transportation Operating Assistance 22,666 36,175 21,175 21,175 21,175 21,175
S02.23755  Medical Cannabis Fund 6,550 6,550 6,550 6,550 6,550 6,550
339.22128 Medication Reimbursement Account 22 0 0 0 0 0
334.55050 Miscellaneous Agencies Internal Service 0 50,000 50,000 50,000 50,000 50,000
339.22144 Montrose State Veterans Home 0 1,856 1,139 1,139 1,139 1,139
301.21082 Natural Resources Account 15,000 0 0 0 0 0
334.55059 Neighbor Work Project Account 1,000 1,000 1,000 1,000 1,000 1,000
225.23653 New York Central Business District Trust 151,500 153,015 154,545 156,090 157,651 159,228
368.23151 New York City County Clerk Operations Offset Fund 2,142 2,100 2,100 2,100 2,100 2,100
339.22141 New York City Veterans Home (St. Albans) Account 0 3,190 806 806 806 806
339.22211 New York State Campaign Finance 0 0 10,000 15,000 10,000 30,000
S08.24800  New York State Cannabis Revenue 0 50,000 0 0 0 0
339.22142 New York State Home for Veterans and their Dependents (Oxford) 0 1,219 466 466 466 466
339.21905 New York State Thruway Police Services Account 6,000 0 0 0 0 0
339.22240 NYS Medical Indemnity 0 20 20 20 20 20
339.22177 Occupational Health Clinic Account 0 20 20 20 20 20
323.550ZX  Office of General Services Executive Direction Account 3,435 0 0 0 0 0
334.55061 Office of Technology NYT Account 3,988 0 0 0 0 0
323.550ZY  OGS Building Administration Account 9,500 9,500 9,500 9,500 9,500 9,500
339.22088 Professional Medical Conduct Account 0 369 369 369 369 369
020.20183  Prostate Cancer Research and Education 97 93 200 200 200 200
313.21401 Public Transportation Systems 16,090 16,814 16,814 16,814 16,814 16,814
073.20852  Railroad Account 9,139 17,947 9,216 9,216 9,216 9,216
339.22171 Recruitment Incentive Account 2,587 2,587 2,587 2,587 2,587 2,587
339.22053 Rome School for the Deaf Account 1,041 1,020 1,020 1,020 1,020 1,020
130.60050 School Capital Facilities Financing Reserve Fund 514 0 0 0 0 0
339.21987 Spinal Cord Injury Fund 8,500 8,500 8,500 8,500 8,500 8,500
334.55062 State Data Center Account 41,737 0 0 0 0 0
325.50050 State Fair Receipts Fund 7,000 8,000 8,000 8,000 8,000 8,000
339.21902 Statewide Planning and Research Cooperative System (SPARCS) 0 8 8 8 8 8
345.22656 SUNY ‐ Medicaid Reimbursement 243,874 243,000 243,000 243,000 243,000 243,000
339.22168 Tax Revenue Arrearage Account 1,500 1,500 1,500 1,500 1,500 1,500
073.20851  Transit Authorities Account 50,951 100,869 51,394 51,394 51,394 51,394
020.20201  Veterans Remembrance and Cemetery Maintenance and Operation Fund 0 900 0 0 0 0
020.20128  WB Hoyt Memorial Trust Fund 622 622 622 622 622 622
339.22143 Western New York Veterans Home (Batavia) Account 0 655 175 175 175 175
9,812,438 8,156,068 9,921,861 9,134,023 6,386,384 5,872,517

FY23 Mid-Year Update T-191

 CASH COMBINING STATEMENT
GENERAL FUND

FY23 Mid-Year Update

FY 2023
(millions of dollars)

Tax Community Refund  

General Stabilization Contingency Projects  Rainy Day Reserve
Fund Reserve Fund Reserve Fund Fund Reserve Fund Account Eliminations Total

Opening Fund Balance 0 1,435 21 26 1,884 29,687 0 33,053

Receipts:
Taxes 48,714 0 0 0 0 0 0 48,714
Miscellaneous Receipts 2,195 0 0 0 0 0 0 2,195
Federal Receipts 2,350 0 0 0 0 0 0 2,350
    Total Receipts 53,259 0 0 0 0 0 0 53,259

Disbursements:
Local Assistance 65,109 0 0 5 0 0 0 65,114
State Operations 13,244 0 0 0 0 0 0 13,244
General State Charges 8,666 0 0 0 0 0 0 8,666
Debt Service 0 0 0 0 0 0 0 0
Capital Projects 0 0 0 0 0 0 0 0
    Total Disbursements 87,019 0 0 5 0 0 0 87,024

Other financing sources (uses):
Transfers from Other Funds 76,415 197 0 0 2,952 6,854 (50,045) 36,373
Transfers to Other Funds (42,655) 0 0 0 0 (15,547) 50,045 (8,157)
Bond and Note Proceeds 0 0 0 0 0 0 0 0
    Net other financing sources (uses) 33,760 197 0 0 2,952 (8,693) 0 28,216

Change in Fund Balance 0 197 0 (5) 2,952 (8,693) 0 (5,549)

Closing Fund Balance 0 1,632 21 21 4,836 20,994 0 27,504

T-192
 CASH COMBINING STATEMENT
SPECIAL REVENUE FUNDS
FY 2023
(thousands of dollars)

LOCAL 
MENTAL NEW YORK NEW YORK STATE GOVERNMENT DEDICATED 
HEALTH GIFTS COMBINED INTEREST ON ARCHIVES CHILD RECORDS CHARTER  HEALTH CARE MASS
AND EXPENDABLE  LAWYER PARTNERSHIP PERFORMER'S TUITION MANAGEMENT SCHOOL TAX SCHOOL REFORM ACT TRANSPORTATION
 DONATIONS TRUST ACCOUNT TRUST PROTECTION REIMBURSEMENT IMPROVEMENT RELIEF STIMULUS RESOURCES TRUST
(20000‐20099) (20100‐20299) (20300‐20349) (20350‐20399) (20400‐20449) (20450‐20499) (20500‐20549) (20550‐20599) (20600‐20649) (20800‐20849) (20850‐20899)

FY23 Mid-Year Update

Opening Fund Balance 807 61,937 122,804 25 100 8,628 9,341 0 6,049 87,932 63,926
Receipts:
Taxes 0 0 0 0 0 0 0 1,830,985 0 659,000 399,810
Miscellaneous Receipts 72 (169,982) 34,000 318 120 5,098 9,396 0 0 5,951,688 141,199
Federal Receipts 0 0 0 0 0 0 0 0 0 0 0
Total Receipts 72 (169,982) 34,000 318 120 5,098 9,396 1,830,985 0 6,610,688 541,009
Disbursements:
Local Assistance 0 6,749 20,000 0 0 0 5,056 1,830,985 4,837 6,490,749 673,600
State Operations 72 6,130 1,577 430 231 3,150 2,292 0 0 89,984 0
General State Charges 0 219 602 196 165 1,325 1,205 0 0 9,514 0
Debt Service 0 0 0 0 0 0 0 0 0 0 0
Capital Projects 0 0 0 0 0 0 0 0 0 0 0
Total Disbursements 72 13,098 22,179 626 396 4,475 8,553 1,830,985 4,837 6,590,247 673,600
Other Financing Sources (Uses):
Transfers from Other Funds 0 184,378 0 300 600 0 0 0 4,837 0 129,226
Transfers to Other Funds 0 (1,600) 0 (8) (27) (242) (601) 0 0 (108,373) 0
Bond & Note Proceeds 0 0 0 0 0 0 0 0 0 0 0
Net Other Financing Sources (Uses) 0 182,778 0 292 573 (242) (601) 0 4,837 (108,373) 129,226
Change in Fund Balance 0 (302) 11,821 (16) 297 381 242 0 0 (87,932) (3,365)
Closing Fund Balance 807 61,635 134,625 9 397 9,009 9,583 0 6,049 0 60,561

SEWAGE
FEDERAL  FEDERAL FEDERAL TREATMENT ENVIRONMENTAL
USDA/FOOD  HEALTH AND MISCELLANEOUS PROGRAM ENCON PROTECTION
STATE COMBINED MTA FINANCIAL AND NUTRITION  HUMAN FEDERAL OPERATING MANAGEMENT AND SPECIAL AND OIL SPILL
LOTTERY  STUDENT LOAN ASSISTANCE  SERVICES SERVICES EDUCATION GRANTS ADMINISTRATION REVENUE CONSERVATION COMPENSATION
(20900‐20949) (20950‐20999) (23650‐23699)  (25000‐25099) (25100‐25199) (25200‐25249) (25300‐25899, 25951) (21000‐21049) (21050‐21149) (21150‐21199) (21200‐21249)

Opening Fund Balance 568,760 9,405 115,413 (41,786) 5,277,262 (40,590) 9,016,479 (18) 20,479 106,892 14,801
Receipts:    
Taxes 0 0 0 0 0 0 0 0 0 0 0
Miscellaneous Receipts 3,591,961 25,000 0 100,000 42,000 0 4,000 900 76,110 46,792 58,184
Federal Receipts 0 (18,000) 0 2,248,190 70,510,079 8,913,847 2,133,692 0 0 0 0
Total Receipts 3,591,961 7,000 0 2,348,190 70,552,079 8,913,847 2,137,692 900 76,110 46,792 58,184
Disbursements:
Local Assistance 3,890,000 0 397,265 2,196,108 64,902,131 7,973,800 4,234,337 0 0 0 0
State Operations 36,570 7,500 0 61,975 1,132,125 869,975 1,067,186 432 64,629 27,521 15,969
General State Charges 13,985 0 0 15,336 132,262 63,395 54,628 266 24,482 13,488 9,115
Debt Service 0 0 0 0 0 0 0 0 0 0 0
Capital Projects 0 0 0 0 0 0 0 0 0 0 0
Total Disbursements 3,940,555 7,500 397,265 2,273,419 66,166,518 8,907,170 5,356,151 698 89,111 41,009 25,084
Other Financing Sources (Uses):
Transfers from Other Funds 5,000 0 397,265 0 0 0 0 0 20,957 75 19,006
Transfers to Other Funds (4,940) 0 0 (74,771) (1,892,567) (12,328) (10,900) 0 (13,751) (1,895) (46,493)
Bond & Note Proceeds 0 0 0 0 0 0 0 0 0 0 0
Net Other Financing Sources (Uses) 60 0 397,265 (74,771) (1,892,567) (12,328) (10,900) 0 7,206 (1,820) (27,487)
Change in Fund Balance (348,534) (500) 0 0 2,492,994 (5,651) (3,229,359) 202 (5,795) 3,963 5,613
Closing Fund Balance 220,226 8,905 115,413 (41,786) 7,770,256 (46,241) 5,787,120 184 14,684 110,855 20,414

T-193
 CASH COMBINING STATEMENT
SPECIAL REVENUE FUNDS
FY 2023
(thousands of dollars)
TRAINING AND
EDUCATION LAWYERS'  EQUIPMENT MASS STATE COMBINED WINTER
PROGRAM ON FUND LOAN FUND TRANSPORTATION NEW YORK STATE LEGISLATIVE UNIVERSITY NON‐ SPORTS ARTS 
OCCUPATIONAL FOR CLIENT FOR THE OPERATING CLEAN INFRASTRUCTURE COMPUTER DORMITORY  EXPENDABLE  EDUCATION  CAPITAL 

FY23 Mid-Year Update

SAFETY AND HEALTH PROTECTION DISABLED ASSISTANCE AIR TRUST SERVICES INCOME TRUST TRUST GRANTS
(21250‐21299) (21300‐21349) (21350‐21399) (21400‐21449) (21450‐21499) (21500‐21549) (21550‐21599) (40350‐40399) (21650‐21699) (21700‐21749) (21850‐21899)

Opening Fund Balance 4,931 14,382 511 753,641 (38,518) 71 12,662 465,509 467 0 619
Receipts:
Taxes 0 0 0 3,454,760 0 0 0 0 0 0 0
Miscellaneous Receipts 48,496 9,000 28 17,500 43,770 0 1,719 344,024 6 75 60
Federal Receipts 0 0 0 0 0 0 0 0 0 0 0
Total Receipts 48,496 9,000 28 3,472,260 43,770 0 1,719 344,024 6 75 60
Disbursements:
Local Assistance 0 0 0 3,376,900 0 0 0 0 0 0 98
State Operations 40,626 12,600 104 4,070 25,962 0 950 0 6 75 0
General State Charges 19,477 300 0 2,160 13,643 0 0 0 0 0 0
Debt Service 0 0 0 0 0 0 0 0 0 0 0
Capital Projects 0 0 0 0 0 0 0 0 0 0 0
Total Disbursements 60,103 12,900 104 3,383,130 39,605 0 950 0 6 75 98
Other Financing Sources (Uses):
Transfers from Other Funds 0 0 0 52,989 0 0 0 0 0 0 0
Transfers to Other Funds 0 0 0 0 (6,404) 0 0 (365,168) 0 0 0
Bond & Note Proceeds 0 0 0 0 0 0 0 0 0 0 0
Net Other Financing Sources (Uses) 0 0 0 52,989 (6,404) 0 0 (365,168) 0 0 0
Change in Fund Balance (11,607) (3,900) (76) 142,119 (2,239) 0 769 (21,144) 0 0 (38)
Closing Fund Balance (6,676) 10,482 435 895,760 (40,757) 71 13,431 444,365 467 0 581

STATE POLICE
MOTOR VEHICLE
LAW ENFORCEMENT FEDERAL  NYS DOT
MISCELLANEOUS COURT STATE CHEMICAL AND  MOTOR VEHICLE NEW YORK REVENUE HIGHWAY
STATE SPECIAL FACILITIES EMPLOYMENT UNIVERSITY DEPENDENCE LAKE GEORGE  THEFT AND INSURANCE GREAT LAKES MAXIMIZATION HOUSING  SAFETY
REVENUE INCENTIVE AID  TRAINING INCOME  SERVICE PARK TRUST FRAUD PREVENTION PROTECTION CONTRACT DEVELOPMENT PROGRAM
(21900‐22499) (22500‐22549) (22550‐22599) (22650‐22699) (22700‐22749) (22750‐22799) (22800‐22849) (22850‐22899) (22900‐22949) (22950‐22999) (23000‐23049)

Opening Fund Balance 2,035,089 9,149 53 1,831,036 4,380 456 33,168 429 24 10,469 (19,325)
Receipts:
Taxes 0 0 0 0 0 0 0 0 0 0 0
Miscellaneous Receipts (3,230,298) 150 0 5,191,356 6,690 1,208 123,625 160 0 900 3,068
Federal Receipts 89 0 0 0 0 0 0 0 0 0 0
Total Receipts (3,230,209) 150 0 5,191,356 6,690 1,208 123,625 160 0 900 3,068
Disbursements:
Local Assistance 123,505 115,200 0 0 0 0 4,237 0 0 3,102 0
State Operations 739,817 2,300 0 6,368,636 6,667 1,041 9,418 159 0 0 3,734
General State Charges 465,035 900 0 561,659 0 506 1 62 0 0 0
Debt Service 0 0 0 0 0 0 0 0 0 0 0
Capital Projects 0 0 0 0 0 0 0 0 0 0 0
Total Disbursements 1,328,357 118,400 0 6,930,295 6,667 1,547 13,656 221 0 3,102 3,734
Other Financing Sources (Uses):
Transfers from Other Funds 635,142 109,200 0 2,232,407 0 0 0 0 0 0 0
Transfers to Other Funds 3,568,176 0 0 (276,815) 0 0 (112,420) 0 0 0 0
Bond & Note Proceeds 0 0 0 0 0 0 0 0 0 0 0
Net Other Financing Sources (Uses) 4,203,318 109,200 0 1,955,592 0 0 (112,420) 0 0 0 0
Change in Fund Balance (355,248) (9,050) 0 216,653 23 (339) (2,451) (61) 0 (2,202) (666)
Closing Fund Balance 1,679,841 99 53 2,047,689 4,403 117 30,717 368 24 8,267 (19,991)

T-194
 CASH COMBINING STATEMENT
SPECIAL REVENUE FUNDS
FY 2023
(thousands of dollars)

DRINKING  US OLYMPIC
WATER NEW YORK CITY JUDICIARY COMMITTEE/ UNEMPLOYMENT UNEMPLOYMENT FEDERAL
PROGRAM COUNTY CLERKS' DATA LAKE PLACID  INDIGENT UNEMPLOYMENT INSURANCE INSURANCE EMPLOYMENT COMMERCIAL
VOCATIONAL MANAGEMENT AND OPERATIONS PROCESSING OLYMPIC LEGAL INSURANCE INTEREST OCCUPATIONAL AND TRAINING GAMING

FY23 Mid-Year Update

REHABILITATION  ADMINISTRATION OFFSET OFFSET TRAINING SERVICES ADMINISTRATION AND PENALTY TRAINING GRANTS REVENUE
(23050‐23099) (23100‐23149) (23150‐23199) (23200‐23249) (23500‐23549) (23550‐23599) (25900‐25949) (23600‐23649) (25950, 25952‐25999) (26000‐26049) (23700‐23749)

Opening Fund Balance 49 1 (29,789) 95,265 265 697,839 116,547 14,721 (635) (1,543) 11,658
Receipts:
Taxes 0 0 0 0 0 0 0 0 0 0 0
Miscellaneous Receipts 70 0 30,600 49,000 85 212,662 56,151 15,866 0 0 182,341
Federal Receipts 0 0 0 0 0 0 345,227 0 7,780 167,019 0
Total Receipts 70 0 30,600 49,000 85 212,662 401,378 15,866 7,780 167,019 182,341
Disbursements:
Local Assistance 20 0 0 0 0 334,422 9,339 0 7,780 134,762 172,900
State Operations 25 0 23,402 26,401 75 29,818 236,906 1,323 0 23,999 7,158
General State Charges 0 0 12,301 12,500 0 2,422 111,701 1,173 0 8,258 1,945
Debt Service 0 0 0 0 0 0 0 0 0 0 0
Capital Projects 0 0 0 0 0 0 0 0 0 0 0
Total Disbursements 45 0 35,703 38,901 75 366,662 357,946 2,496 7,780 167,019 182,003
Other Financing Sources (Uses):
Transfers from Other Funds 0 0 2,100 0 0 74,781 0 0 0 0 0
Transfers to Other Funds 0 (1,108) 0 0 0 0 (36,569) (5,163) 0 0 (2)
Bond & Note Proceeds 0 0 0 0 0 0 0 0 0 0 0
Net Other Financing Sources (Uses) 0 (1,108) 2,100 0 0 74,781 (36,569) (5,163) 0 0 (2)
Change in Fund Balance 25 (1,108) (3,003) 10,099 10 (79,219) 6,863 8,207 0 0 336
Closing Fund Balance 74 (1,107) (32,792) 105,364 275 618,620 123,410 22,928 (635) (1,543) 11,994

DEDICATED
MEDICAL MISCELLANEOUS INTERACTIVE CHARITABLE
CANNABIS  STATE SPECIAL FANTASY HEALTH CARE GIFTS TRUST NEW YORK STATE MOBILE SPORTS SPECIAL
TRUST REVENUE SPORTS TRANSFORMATION FUND CANNABIS REVENUE WAGERING REVENUE FINANCIAL
(23750‐23799) (23800‐23899) (24950‐24954) (24850‐24899) (24900‐24949) (24800‐24849) (24955‐24959) OTHER SUB TOTAL ELIMINATIONS PLAN

Opening Fund Balance 12,363 53,918 21,841 146,211 58 12,140 259,477 0 21,938,235 0 21,938,235

Receipts:
Taxes 7,150 400 0 0 0 61,850 0 0 6,413,955 0 6,413,955
Miscellaneous Receipts 0 205,753 6,000 75,000 0 0 576,000 6,000 13,893,921 0 13,893,921
Federal Receipts 0 0 0 0 0 0 0 0 84,307,923 0 84,307,923
Total Receipts 7,150 206,153 6,000 75,000 0 61,850 576,000 6,000 104,615,799 0 104,615,799
Disbursements:
Local Assistance 5,850 184,844 0 0 0 50,000 614,580 28,559 97,791,715 0 97,791,715
State Operations 5,070 1,324 367 0 0 61,053 0 5,000 11,025,834 0 11,025,834
General State Charges 1,622 431 64 0 0 12,133 0 1,000 1,569,476 0 1,569,476
Debt Service 0 0 0 0 0 0 0 0 0 0 0
Capital Projects 0 0 0 0 0 0 0 0 0 0 0
Total Disbursements 12,542 186,599 431 0 0 123,186 614,580 34,559 110,387,025 0 110,387,025
Other Financing Sources (Uses):
Transfers from Other Funds 6,550 0 0 500,000 0 62,140 0 0 4,436,953 (982,643) 3,454,310
Transfers to Other Funds 0 (45) (5,000) (162,000) 0 (12,140) 0 1,000 417,846 982,643 1,400,489
Bond & Note Proceeds 0 0 0 0 0 0 0 0 0 0 0
Net Other Financing Sources (Uses) 6,550 (45) (5,000) 338,000 0 50,000 0 1,000 4,854,799 0 4,854,799

Change in Fund Balance 1,158 19,509 569 413,000 0 (11,336) (38,580) (27,559) (916,427) 0 (916,427)
Closing Fund Balance 13,521 73,427 22,410 559,211 58 804 220,897 (27,559) 21,021,808 0 21,021,808

T-195
 CASH COMBINING STATEMENT BY ACCOUNT
SPECIAL REVENUE OTHER FUNDS (Excluding Fund 339)
FY 2023
(thousands of dollars)
Opening Misc. Federal Bond Transfers Total Local Indirect UI Transfers Total Closing
Fund Account Balance Taxes Receipts Receipts Proceeds From Receipts Assistance PS NPS Costs Benefits GSCs Debt Capital To Disb. Balance
019.20000-Ment Hyg Gifts 805 0 72 0 0 0 72 0 0 72 0 0 0 0 0 0 72 805
020.20100-Combined Exp Tr (35) 0 (181,300) 0 0 182,300 1,000 0 0 0 0 0 0 0 0 0 0 965
020.20101-Planting Fields 1,319 0 350 0 0 0 350 0 216 48 7 0 162 0 0 0 433 1,236
020.20103-Chambers Restor 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1
020.20105-Animal Disease 51 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 51
020.20107-DOCS Gift & Don 69 0 805 0 0 0 805 0 0 805 0 0 0 0 0 0 805 69
020.20109-Helen Hayes Hsp 63 0 0 0 0 0 0 0 0 35 0 0 0 0 0 0 35 28
020.20110-Oxford Donation 309 0 166 0 0 0 166 0 0 50 0 0 0 0 0 0 50 425

FY23 Mid-Year Update

020.20111-Donat-St.Albans 5 0 0 0 0 0 0 0 0 13 0 0 0 0 0 0 13 (8)
020.20112-CVB Gifts & Beq 113 0 5 0 0 0 5 0 0 8 0 0 0 0 0 0 8 110
020.20113-Donations-Batav 55 0 19 0 0 0 19 0 0 40 0 0 0 0 0 0 40 34
020.20114-Montrose Donati 230 0 12 0 0 0 12 0 0 13 0 0 0 0 0 0 13 229
020.20116-IBR Genetic Cou 146 0 108 0 0 0 108 0 0 108 0 0 0 0 0 0 108 146
020.20118-Tech Transfer (1) 0 50 0 0 0 50 0 0 25 0 0 0 0 0 0 25 24
020.20120-Spec Events 3,079 0 1,012 0 0 0 1,012 0 31 850 1 0 20 0 0 0 902 3,189
020.20123-L.M. Josephthal 48 0 1 0 0 0 1 0 0 1 0 0 0 0 0 0 1 48
020.20124-OSC Misc Grant 14 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 14
020.20126-NYSCB Ven Stand 1,580 0 744 0 0 0 744 0 0 1,726 0 0 0 0 0 0 1,726 598
020.20127-DMNA Military 12 0 (1) 0 0 0 (1) 0 0 (1) 0 0 0 0 0 0 (1) 12
020.20128-WB Hoyt Memoria 5,234 0 0 0 0 622 622 895 0 0 0 0 0 0 0 0 895 4,961
020.20129-NYSCB Gift& Beq 171 0 0 0 0 0 0 0 0 17 0 0 0 0 0 0 17 154
020.20130-St Transm Money 12,221 0 260 0 0 0 260 0 0 0 0 0 0 0 0 0 0 12,481
020.20142-Youth Grants & 287 0 0 0 0 0 0 0 44 445 1 0 28 0 0 0 518 (231)
020.20143-Alzheimers Dis 927 0 270 0 0 197 467 670 0 0 0 0 0 0 0 0 670 724
020.20144-Local Gov Comm 151 0 12 0 0 0 12 0 0 7 0 0 0 0 0 0 7 156
020.20147-Prostate/Testic 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1
020.20149-Autism Aware & 797 0 139 0 0 0 139 0 0 22 0 0 0 0 0 0 22 914
020.20150-Emergency Serv 19,621 0 3,000 0 0 0 3,000 1,749 0 0 0 0 0 0 0 1,600 3,349 19,272
020.20151-Batavia-Charlot 397 0 20 0 0 0 20 0 0 23 0 0 0 0 0 0 23 394
020.20152-Rome-Gifts And 99 0 20 0 0 0 20 0 0 19 0 0 0 0 0 0 19 100
020.20155-Br Can Res & Ed 3,586 0 540 0 0 266 806 1,620 0 0 0 0 0 0 0 0 1,620 2,772
020.20159-Community Relat 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1
020.20162-Disab Tech Asst 30 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 30
020.20165-DMNA Youth Prog 80 0 5 0 0 0 5 0 0 5 0 0 0 0 0 0 5 80
020.20166-Erie Canal Muse 23 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 23
020.20167-Grants and Bequ 8 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 8
020.20174-Life Pass It on 1,378 0 530 0 0 0 530 0 0 605 0 0 0 0 0 0 605 1,303
020.20176-Misc. Gifts Acc (1,051) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 (1,051)
020.20178-Multiple Sclero 10 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 10
020.20182-Parole Ofcr Mem 43 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 43
020.20183-Prostate Cancer 3,286 0 240 0 0 93 333 520 0 0 0 0 0 0 0 0 520 3,099
020.20185-Percy T Phillip 50 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 50
020.20192-Missng Children 419 0 407 0 0 0 407 0 266 137 0 0 0 0 0 0 403 423
020.20197-DCJ01 Comb Gift 24 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 24
020.20199-HESC Gifts Dona 559 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 559
020.201B4-DFY Rec & Welfr (3) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 (3)
020.201DR-Human Rghts Dis (3) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 (3)
020.201F1-Women Vet Monum 150 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 150
020.201GW-CCF Grts & Beqs 63 0 100 0 0 0 100 0 14 96 1 0 9 0 0 0 120 43
020.201HH-OMH Grant & Beq 73 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 73

T-196
020.201RW-RW Johnson Foun (5) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 (5)
020.201XK-Grants Account 1,157 0 1,500 0 0 0 1,500 1,000 0 67 0 0 0 0 0 0 1,067 1,590
020.201XX-S U Restric Cur 12 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 12
020.201ZS-Grants 373 0 300 0 0 0 300 0 0 0 0 0 0 0 0 0 0 673
020.201ZZ-Donated Funds (92) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 (92)
020.20200-NY Teen Hth Ed 48 0 120 0 0 0 120 120 0 0 0 0 0 0 0 0 120 48
 CASH COMBINING STATEMENT BY ACCOUNT
SPECIAL REVENUE OTHER FUNDS (Excluding Fund 339)
FY 2023
(thousands of dollars)
Opening Misc. Federal Bond Transfers Total Local Indirect UI Transfers Total Closing
Fund Account Balance Taxes Receipts Receipts Proceeds From Receipts Assistance PS NPS Costs Benefits GSCs Debt Capital To Disb. Balance
020.20201-Veterans Rem Ce 1,620 0 75 0 0 900 975 0 0 160 0 0 0 0 0 0 160 2,435
020.20204-Homeless Vet As 289 0 154 0 0 0 154 0 0 0 0 0 0 0 0 0 0 443
020.20205-Mental Illness 360 0 58 0 0 0 58 75 0 0 0 0 0 0 0 0 75 343
020.20206-Women's Cancer 197 0 75 0 0 0 75 100 0 0 0 0 0 0 0 0 100 172
020.20208-Vets Home Assis 93 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 93
020.20209-Combined Gifts 2,181 0 222 0 0 0 222 0 0 225 0 0 0 0 0 0 225 2,178
023.20300-N Y Int Lawyers 122,805 0 34,000 0 0 0 34,000 20,000 923 624 30 0 602 0 0 0 22,179 134,626
024.20350-NYS Archvs Ptne 24 0 318 0 0 300 618 0 298 122 10 0 196 0 0 8 634 8

FY23 Mid-Year Update

025.20401-Child Performer 103 0 120 0 0 600 720 0 215 9 7 0 165 0 0 27 423 400
050.20451-Tuition Reimb 4,858 0 705 0 0 0 705 0 0 200 0 0 101 0 0 0 301 5,262
050.20452-Voc School Supe 3,770 0 4,393 0 0 0 4,393 0 1,915 985 50 0 1,224 0 0 242 4,416 3,747
052.20501-Loc Govt Record 9,338 0 9,396 0 0 0 9,396 5,056 1,884 358 50 0 1,205 0 0 601 9,154 9,580
053.20550-Sch Tax Relief (1) 1,830,985 0 0 0 0 1,830,985 1,830,985 0 0 0 0 0 0 0 0 1,830,985 (1)
054.20601-Charter School 6,050 0 0 0 0 4,837 4,837 4,837 0 0 0 0 0 0 0 0 4,837 6,050
056.20701-Greenway Commun (1) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 (1)
056.20702-Greenway Herit 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1
059.20751-Alcohol&Subst A (1) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 (1)
061.20801-Tobacco Cntr & 127 0 0 0 0 0 0 0 2,088 142 65 0 1,336 0 0 156 3,787 (3,660)
061.20802-Health Care Srv 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1
061.20803-Medicaid Fraud (1) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 (1)
061.20804-Medical Assist. 88 0 0 0 0 0 0 4,555,026 0 0 0 0 0 0 0 0 4,555,026 (4,554,938)
061.20805-Enhanced Com (2) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 (2)
061.20807-HCRA Program 1,379 0 0 0 0 0 0 385,495 896 16,724 25 0 564 0 0 0 403,704 (402,325)
061.20809-EMS Training 568 0 0 0 0 0 0 10,570 2,306 1,308 72 0 1,475 0 0 185 15,916 (15,348)
061.20810-Child Health In 4,235 0 0 0 0 0 0 734,695 737 12,736 137 0 469 0 0 85 748,859 (744,624)
061.20811-HCRA Undistribu 62,694 659,000 5,900,771 0 0 0 6,559,771 0 0 0 0 0 0 0 0 103,499 103,499 6,518,966
061.20812-Hospital Based (2) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 (2)
061.20813-Ad Home Res Co 34 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 34
061.20814-Primary Care In 4 0 0 0 0 0 0 0 337 0 10 0 216 0 0 22 585 (581)
061.20815-Prov Coll Monit (1) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 (1)
061.20816-Pilot Health In 3 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 3
061.20817-Indigent Care 13,222 0 0 0 0 0 0 712,200 0 0 0 0 0 0 0 4,300 716,500 (703,278)
061.20818-EPIC Premium 3,708 0 50,917 0 0 0 50,917 92,763 702 10,222 24 0 544 0 0 47 104,302 (49,677)
061.20819-Health Occup De 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1
061.20820-Matern & Ch HIV 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1
061.20821-Health Care Del 306 0 0 0 0 0 0 0 254 2 8 0 163 0 0 0 427 (121)
061.20822-Cig Task Force 457 0 0 0 0 0 0 0 2,419 206 64 0 1,487 0 0 0 4,176 (3,719)
061.20823-NYSOH 1,110 0 0 0 0 0 0 0 5,308 32,288 904 0 3,260 0 0 79 41,839 (40,729)
073.20851-Transit Authori 43,003 312,285 109,806 0 0 100,869 522,960 524,200 0 0 0 0 0 0 0 0 524,200 41,763
073.20852-Railroad Accoun 7,460 55,109 19,351 0 0 17,947 92,407 92,600 0 0 0 0 0 0 0 0 92,600 7,267
073.20853-DMTF 13,464 32,416 12,042 0 0 10,410 54,868 56,800 0 0 0 0 0 0 0 0 56,800 11,532
160.20901-Education - New 198,880 0 2,547,000 0 0 5,000 2,552,000 2,653,000 0 0 0 0 0 0 0 0 2,653,000 97,880
160.20902-Lottery Adm New 78,222 0 42,921 0 0 0 42,921 0 17,156 15,405 669 0 12,512 0 0 4,274 50,016 71,127
160.20903-VLT Administrat 43,583 0 12,040 0 0 0 12,040 0 1,979 1,282 79 0 1,473 0 0 666 5,479 50,144
160.20904-VLT - Education 248,074 0 990,000 0 0 0 990,000 1,237,000 0 0 0 0 0 0 0 0 1,237,000 1,074
221.20950-Comb Student Ln 9,408 0 25,000 (18,000) 0 0 7,000 0 0 7,500 0 0 0 0 0 0 7,500 8,908
225.23651-Mobility Tax Tr 1,579 0 0 0 0 244,250 244,250 244,250 0 0 0 0 0 0 0 0 244,250 1,579
225.23652-MTA Aid Trust 397 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 397
225.23653-NY Cen Bus Dis 113,439 0 0 0 0 153,015 153,015 153,015 0 0 0 0 0 0 0 0 153,015 113,439
300.21002-Encon Admin Acc (19) 0 900 0 0 0 900 0 418 14 0 0 266 0 0 0 698 183

T-197
301.21051-EnCon Energy Ef 100 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 100
301.21052-EnCon-Seized As 81 0 20 0 0 0 20 0 0 0 0 0 0 0 0 0 0 101
301.21053-Wst Tire Mgt/Re 40,717 0 18,200 0 0 0 18,200 0 11,635 391 380 0 7,927 0 0 3,000 23,333 35,584
301.21054-Oil & Gas Accou 62 0 108 0 0 0 108 0 0 119 0 0 0 0 0 0 119 51
301.21055-Marine/Coastal 174 0 13 0 0 0 13 0 0 0 0 0 0 0 0 0 0 187
301.21060-Indirect Charge 1,076 0 0 0 0 10,157 10,157 0 6,542 6,770 165 0 3,303 0 0 2,085 18,865 (7,632)
 CASH COMBINING STATEMENT BY ACCOUNT
SPECIAL REVENUE OTHER FUNDS (Excluding Fund 339)
FY 2023
(thousands of dollars)
Opening Misc. Federal Bond Transfers Total Local Indirect UI Transfers Total Closing
Fund Account Balance Taxes Receipts Receipts Proceeds From Receipts Assistance PS NPS Costs Benefits GSCs Debt Capital To Disb. Balance
301.21061-Hazardous Sub B 1,951 0 350 0 0 0 350 0 215 40 8 0 113 0 0 0 376 1,925
301.21063-S-Area Landfill 12 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 12
301.21064-Utility Envir R 1 0 0 0 0 1,800 1,800 0 1,250 0 33 0 672 0 0 0 1,955 (154)
301.21065-Federal Grant I 576 0 40 0 0 9,000 9,040 0 8,572 168 2 0 50 0 0 1,041 9,833 (217)
301.21066-Low Level Radio (177) 0 2,811 0 0 0 2,811 0 1,476 192 48 0 944 0 0 433 3,093 (459)
301.21067-Recreation Acco 19,774 0 10,200 0 0 0 10,200 0 2,360 776 86 0 911 0 0 455 4,588 25,386
301.21077-Public Safety R 7 0 30 0 0 0 30 0 0 38 0 0 0 0 0 0 38 (1)
301.21080-Encon Magazine 316 0 705 0 0 0 705 0 0 164 0 0 0 0 0 150 314 707

FY23 Mid-Year Update

301.21081-Environmental R (70,074) 0 28,600 0 0 0 28,600 0 12,697 2,439 467 0 6,422 0 0 6,187 28,212 (69,686)
301.21082-Natural Resourc (2,047) 0 4,811 0 0 0 4,811 0 603 397 20 0 405 0 0 400 1,825 939
301.21083-UST-Trust Recov 830 0 12 0 0 0 12 0 0 0 0 0 0 0 0 0 0 842
301.21084-Mined Land Recl 5,100 0 4,210 0 0 0 4,210 0 1,958 105 67 0 1,310 0 0 0 3,440 5,870
301.210R9-SEQR Review (43) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 (43)
301.210S7-Town Of Riverhe 17 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 17
301.210ZZ-Monitors-Aggre 22,021 0 6,000 0 0 0 6,000 0 3,849 480 117 0 2,425 0 0 0 6,871 21,150
302.21150-Conservation 26,027 0 43,222 0 0 75 43,297 0 20,040 5,555 613 0 12,759 0 0 1,820 40,787 28,537
302.21151-Marine Resource 5,693 0 1,480 0 0 0 1,480 0 1,085 0 33 0 671 0 0 0 1,789 5,384
302.21152-Migratory Bird 0 0 10 0 0 0 10 0 0 45 0 0 0 0 0 0 45 (35)
302.21153-Guides License 385 0 55 0 0 0 55 0 66 9 2 0 38 0 0 0 115 325
302.21154-Fish And Game T 74,683 0 2,000 0 0 0 2,000 0 0 0 0 0 0 0 0 75 75 76,608
302.21155-Surf Clam/Quaho (3) 0 0 0 0 0 0 0 34 38 1 0 20 0 0 0 93 (96)
302.21156-Habitat Account 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1
302.21157-Venison Donatio 38 0 25 0 0 0 25 0 0 0 0 0 0 0 0 0 0 63
302.21158-OUTDOOR REC & T 56 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 56
303.21201-Oil Spill - DAC 4 0 488 0 0 705 1,193 0 686 59 19 0 439 0 0 0 1,203 (6)
303.21202-Oil Sp Relocatn 3 0 0 0 0 301 301 0 212 7 7 0 136 0 0 0 362 (58)
303.21203-Oil Spill - DEC (2) 0 0 0 0 18,000 18,000 0 11,302 1,676 363 0 7,552 0 0 0 20,893 (2,895)
303.21204-Oil Spill - DAC 14,797 0 43,996 0 0 0 43,996 0 0 0 0 0 0 0 0 32,793 32,793 26,000
303.21205-License Fee Sur 0 0 13,700 0 0 0 13,700 0 0 0 0 0 0 0 0 13,700 13,700 0
303.21206-Law Oil Spill 0 0 0 0 0 0 0 0 1,544 50 44 0 988 0 0 0 2,626 (2,626)
305.21251-OSH Trng & Educ 2,743 0 26,357 0 0 0 26,357 0 13,524 8,804 630 0 9,836 0 0 0 32,794 (3,694)
305.21252-OSHA Inspection 2,185 0 22,139 0 0 0 22,139 0 12,935 4,214 519 0 9,641 0 0 0 27,309 (2,985)
306.21301-CSF Regis Fee 14,384 0 9,000 0 0 0 9,000 0 600 12,000 0 0 300 0 0 0 12,900 10,484
307.21351-Equipment Loan 513 0 28 0 0 0 28 0 0 104 0 0 0 0 0 0 104 437
313.21401-Pub Tran Systms 8,736 98,092 0 0 0 16,814 114,906 116,900 684 195 23 0 441 0 0 0 118,243 5,399
313.21402-Metropolitan Ma 744,792 3,356,668 17,500 0 0 36,175 3,410,343 3,260,000 2,667 410 91 0 1,719 0 0 0 3,264,887 890,248
313.21403-Urban Mass Tran 112 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 112
313.21404-Add Mass Trans (1) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 (1)
314.21451-Operatng Permit (37,764) 0 9,200 0 0 0 9,200 0 3,644 2,047 86 0 1,776 0 0 0 7,553 (36,117)
314.21452-Mobile Source (764) 0 34,570 0 0 0 34,570 0 16,788 2,869 528 0 11,867 0 0 6,404 38,456 (4,650)
318.21501-Housing Reserve 70 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 70
321.21551-Legisl Comp R&D 12,595 0 1,717 0 0 0 1,717 0 0 950 0 0 0 0 0 0 950 13,362
321.21552-Demographics/Re 64 0 2 0 0 0 2 0 0 0 0 0 0 0 0 0 0 66
330.40350-S U Dorm Income 465,506 0 344,024 0 0 0 344,024 0 0 0 0 0 0 0 0 365,168 365,168 444,362
332.21651-Brummer Award 40 0 6 0 0 0 6 0 0 6 0 0 0 0 0 0 6 40
332.21652-William Vorce F 243 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 243
332.21653-Rocky Pocantico (2) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 (2)
332.21654-OPWDD Nonexp Tr 74 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 74
332.21656-Helen Hayes Hos 15 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 15
332.21657-Cunningham Fund 100 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 100

T-198
333.21700-Wintr Sports Ed 0 0 75 0 0 0 75 0 0 75 0 0 0 0 0 0 75 0
338.21851-Arts Capital Re 618 0 60 0 0 0 60 98 0 0 0 0 0 0 0 0 98 580
340.22501-CFIA Undistrib 9,149 0 150 0 0 109,200 109,350 115,200 2,200 100 0 0 900 0 0 0 118,400 99
341.22552-DFY-NYC Summer 53 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 53
345.22652-L I Vets Home 24,995 0 49,779 0 0 0 49,779 0 31,662 19,286 8 0 171 0 0 0 51,127 23,647
345.22653-S U Genl IFR 1,159,792 0 857,421 0 0 31,487 888,908 0 242,562 498,755 17 0 15,881 0 0 47,790 805,005 1,243,695
 CASH COMBINING STATEMENT BY ACCOUNT
SPECIAL REVENUE OTHER FUNDS (Excluding Fund 339)
FY 2023
(thousands of dollars)
Opening Misc. Federal Bond Transfers Total Local Indirect UI Transfers Total Closing
Fund Account Balance Taxes Receipts Receipts Proceeds From Receipts Assistance PS NPS Costs Benefits GSCs Debt Capital To Disb. Balance
345.22654-S U Inc Offset (20,695) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 (20,695)
345.22655-Gen Rev Offset 78,860 0 1,481,752 0 0 1,508,159 2,989,911 0 2,393,061 277,418 287 0 6,755 0 0 119,526 2,797,047 271,724
345.22656-S U Hosp Ops 236,629 0 2,622,209 0 0 657,761 3,279,970 0 1,488,994 1,266,914 134 0 534,048 0 0 109,499 3,399,589 117,010
345.22657-SUNY Stabilizat 148,171 0 0 0 0 35,000 35,000 0 400 600 0 0 0 0 0 0 1,000 182,171
345.22658-State Univ Hosp 5,962 0 80,532 0 0 0 80,532 0 54,727 23,586 0 0 0 0 0 0 78,313 8,181
345.22659-SUNY Tuition Re 197,325 0 99,663 0 0 0 99,663 0 56,582 13,641 2 0 4,804 0 0 0 75,029 221,959
346.22700-Chem Dep Srvcs 4,377 0 6,690 0 0 0 6,690 0 0 6,667 0 0 0 0 0 0 6,667 4,400
349.22751-Lk George Park 460 0 1,208 0 0 0 1,208 0 710 310 21 0 506 0 0 0 1,547 121

FY23 Mid-Year Update

354.22801-MVTIFA 3,252 0 4,800 0 0 0 4,800 4,237 130 6 0 0 1 0 0 0 4,374 3,678
354.22802-St Police MV En 29,917 0 118,825 0 0 0 118,825 0 4,080 5,202 0 0 0 0 0 112,420 121,702 27,040
355.22851-Great Lakes Pro 425 0 160 0 0 0 160 0 86 70 3 0 62 0 0 0 221 364
359.22901-Revenue Maximiz 1,577 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1,577
359.22902-Local Maximizat 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1
359.22903-Rev Maxim Contr (1,555) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 (1,555)
360.22950-Housing Develop 10,467 0 900 0 0 0 900 3,102 0 0 0 0 0 0 0 0 3,102 8,265
362.23001-DOT Comm Veh Sa (19,325) 0 3,068 0 0 0 3,068 0 3,198 536 0 0 0 0 0 0 3,734 (19,991)
365.23051-Vocatl Rehabil 51 0 70 0 0 0 70 20 0 25 0 0 0 0 0 0 45 76
366.23101-Drinking Water 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1
366.23102-Drink Water DOH 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1,108 1,108 (1,108)
368.23151-NYC County Cler (29,788) 0 30,600 0 0 2,100 32,700 0 22,002 1,400 0 0 12,301 0 0 0 35,703 (32,791)
369.23201-Jud Data Proc O 95,264 0 49,000 0 0 0 49,000 0 26,401 0 0 0 12,500 0 0 0 38,901 105,363
385.23501-Lk Placid Train 264 0 85 0 0 0 85 0 0 75 0 0 0 0 0 0 75 274
390.23551-Indigent Legal 697,837 0 212,662 0 0 74,781 287,443 334,422 3,958 25,752 108 0 2,422 0 0 0 366,662 618,618
482.23601-UI Sp Int & Pen 14,719 0 15,866 0 0 0 15,866 0 207 1,065 51 0 1,173 0 0 5,163 7,659 22,926
S01.23701-Commercial Gami 31,238 0 168,000 0 0 0 168,000 168,500 0 0 0 0 0 0 0 0 168,500 30,738
S01.23702-Comm Game Regul (21,784) 0 5,041 0 0 0 5,041 0 2,615 4,439 104 0 1,945 0 0 2 9,105 (25,848)
S01.23703-Prob Gambl Svcs 2,201 0 9,300 0 0 0 9,300 4,400 0 0 0 0 0 0 0 0 4,400 7,101
S02.23750-Med Can Collect (16) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 (16)
S02.23752-MCF - Cnty Dist 1,316 5,850 0 0 0 0 5,850 5,850 0 0 0 0 0 0 0 0 5,850 1,316
S02.23753-MCF - Law Enfor 1,519 650 0 0 0 0 650 0 0 0 0 0 0 0 0 0 0 2,169
S02.23754-MCF - Addiction 1,668 650 0 0 0 0 650 0 0 0 0 0 0 0 0 0 0 2,318
S02.23755-MCF-Hlth Operat 7,875 0 0 0 0 6,550 6,550 0 2,342 2,658 70 0 1,622 0 0 0 6,692 7,733
S03.23800-Inter Recip Pos 3,632 0 1,200 0 0 0 1,200 0 448 422 13 0 286 0 0 45 1,214 3,618
S03.23801-Hwy Use Tax Adm 1,792 400 500 0 0 0 900 0 181 202 6 0 111 0 0 0 500 2,192
S03.23802-Cure Childhood 54 0 10 0 0 0 10 0 0 0 0 0 0 0 0 0 0 64
S03.23804-Lupus Research 178 0 60 0 0 0 60 0 0 0 0 0 0 0 0 0 0 238
S03.23806-NYS Secure Choi 0 0 0 0 0 0 0 0 50 0 2 0 34 0 0 0 86 (86)
S03.23807-Military Fam Re 179 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 179
S03.23808-Gifts For Food 400 0 150 0 0 0 150 0 0 0 0 0 0 0 0 0 0 550
S03.23809-NYS ALS Res&Edu 110 0 35 0 0 0 35 0 0 0 0 0 0 0 0 0 0 145
S03.23810-Down's Syn Res 3 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 3
S03.23811-School Bas Hlth 72 0 50 0 0 0 50 0 0 0 0 0 0 0 0 0 0 122
S03.23812-WTC Mem Scholar 204 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 204
S03.23813-Leuk Lymph Myel 98 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 98
S03.23814-Gift to the Art 286 0 300 0 0 0 300 300 0 0 0 0 0 0 0 0 300 286
S03.23815-Sr Well Nutriti 272 0 40 0 0 0 40 0 0 0 0 0 0 0 0 0 0 312
S03.23817-Opioid Settle 46,610 0 203,408 0 0 0 203,408 184,544 0 0 0 0 0 0 0 0 184,544 65,474
S03.23818-SUD Ed & Recov 19 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 19
S03.23819-Gift Gun Vio Re 11 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 11
S04.24950-Fan Sports Educ 21,901 0 6,000 0 0 0 6,000 0 0 0 0 0 0 0 0 5,000 5,000 22,901

T-199
S04.24951-Fan Sport Admin (62) 0 0 0 0 0 0 0 86 278 3 0 64 0 0 0 431 (493)
S06.24850-Hlth Care Trans 146,211 0 75,000 0 0 500,000 575,000 0 0 0 0 0 0 0 0 162,000 162,000 559,211
S07.24900-Hlth Caritable 4 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 4
S07.24901-Elem Sec Ed Cha 53 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 53
S08.24800-NY Cannabis Rev 12,140 61,850 0 0 0 50,000 111,850 50,000 18,991 41,523 539 0 12,133 0 0 12,140 135,326 (11,336)
S08.24801-Cannabis Educat 0 0 0 0 0 4,856 4,856 0 0 0 0 0 0 0 0 0 0 4,856
 CASH COMBINING STATEMENT BY ACCOUNT
SPECIAL REVENUE OTHER FUNDS (Excluding Fund 339)
FY 2023
(thousands of dollars)
Opening Misc. Federal Bond Transfers Total Local Indirect UI Transfers Total Closing
Fund Account Balance Taxes Receipts Receipts Proceeds From Receipts Assistance PS NPS Costs Benefits GSCs Debt Capital To Disb. Balance
S08.24802-NYS Drug Tr&Ed 0 0 0 0 0 2,428 2,428 0 0 0 0 0 0 0 0 0 0 2,428
S08.24803-NYS Com Grants 0 0 0 0 0 4,856 4,856 0 0 0 0 0 0 0 0 0 0 4,856
S09.24955-Mob Sports Wage 259,477 0 576,000 0 0 0 576,000 614,580 0 0 0 0 0 0 0 0 614,580 220,897

FY23 Mid-Year Update

T-200
 CASH COMBINING STATEMENT BY ACCOUNT
MISCELLANEOUS SPECIAL REVENUE FUND (339)
FY 2023
(thousands of dollars)
Bond &
Opening Miscellaneous Federal Note Transfers Total Local Indirect UI Transfers Closing
Account Code-Name Balance Taxes Receipts Receipts Proceeds From Receipts Assistance PS NPS Costs Benefits GSCs Debt Capital To Balance
339.21901-Article VII Int 7,885 0 160 0 0 0 160 160 0 0 0 0 0 0 0 0 7,885
339.21902-S P A R C S 2,103 0 6,600 0 0 8 6,608 0 1,041 3,568 32 0 665 0 0 36 3,369
339.21904-Fire Prev/Code 81,931 0 14,810 0 0 0 14,810 0 1,004 500 34 0 627 0 0 14,810 79,766
339.21905-NYS Twy Police (1,892) 0 64,213 0 0 0 64,213 0 38,907 27 0 0 26,012 0 0 0 (2,625)
339.21906-DMV Seiz Assets 121 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 121
339.21907-Mental Hygiene (2,134) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 (2,134)

FY23 Mid-Year Update

339.21909-M H Patient Inc 8 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 8
339.21911-Fin Cntrl Board (602) 0 3,099 0 0 0 3,099 0 1,464 799 46 0 812 0 0 12 (636)
339.21912-Reg of Racing (5,336) 0 12,647 0 0 0 12,647 0 5,922 4,220 236 0 1,386 0 0 458 (4,911)
339.21914-S U Constr Fund 113 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 113
339.21915-Quality Care 0 0 0 0 0 0 0 1,000 0 0 0 0 0 0 0 0 (1,000)
339.21916-Nurses Aide Reg 1,066 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1,066
339.21917-Med Frd Seized 183 0 164 0 0 0 164 0 0 164 0 0 0 0 0 0 183
339.21918-Child Care & Pr 2,731 0 425 0 0 0 425 0 0 0 0 0 0 0 0 0 3,156
339.21919-Cyber Sec Upgr 1,201 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1,201
339.21920-Cert of Need 10,462 0 2,959 0 0 0 2,959 0 2,659 1,790 82 0 1,700 0 0 2,683 4,507
339.21921-Lobbying Enforc 2 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 2
339.21922-Continuing Care 1,473 0 131 0 0 0 131 0 69 4 2 0 44 0 0 0 1,485
339.21923-DOL Fee Penalty 21,486 0 20,383 0 0 0 20,383 0 5,865 2,220 214 0 4,460 0 0 600 28,510
339.21924-Educ Museum 202 0 892 0 0 0 892 0 282 334 10 0 190 0 0 62 216
339.21925-Ns Hm Receivshp 2,011 0 25 0 0 0 25 0 0 0 0 0 0 0 0 0 2,036
339.21926-3rd Party Hlth 480 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 480
339.21927-Boating Noise L 2 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 2
339.21928-I Love NY Ves 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1
339.21929-Summer Sch Arts 39 0 684 0 0 0 684 0 113 540 4 0 72 0 0 0 (6)
339.21930-I Lve NY W Boat 81 0 245 0 0 0 245 0 70 25 4 0 59 0 0 0 168
339.21932-Snowmobile 7,576 0 6,150 0 0 0 6,150 4,650 112 150 9 0 82 0 0 0 8,723
339.21933-Tr Surplus Prop 9,086 0 2,200 0 0 0 2,200 0 0 0 0 0 0 0 0 974 10,312
339.21934-Hosp & Nurs Mgt 4 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 4
339.21935-Watershed Prtnr (4) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 (4)
339.21936-World Univ Game 3 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 3
339.21937-S U Dorm Reimb (6) 0 0 0 0 260,212 260,212 0 127,056 135,985 93 0 2,158 0 0 0 (5,086)
339.21938-ODTA Train Cont 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1
339.21939-ODTA State Matc 3 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 3
339.21941-Methadone Regis 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1
339.21943-Energy Research (1) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 (1)
339.21944-Radiology 4,093 0 6,000 0 0 0 6,000 3,000 777 157 32 0 489 0 0 1,350 4,288
339.21945-Crim Jus Improv 9,599 0 41,373 0 0 14,400 55,773 43,358 2,781 362 119 0 1,707 0 0 737 16,308
339.21948-Farm Prod Insp- 103 0 1,390 0 0 0 1,390 0 720 123 22 0 437 0 0 0 191
339.21950-FgrprintID&Tech 61,941 0 15,000 0 0 0 15,000 0 0 1,695 0 0 0 0 0 14,543 60,703
339.21953-NY Fire Academy 140 0 468 0 0 0 468 0 314 347 10 0 262 0 0 0 (325)
339.21958-Domestic Awaren 120 0 7 0 0 0 7 0 0 3 0 0 0 0 0 0 124
339.21959-Environmental L 2,777 0 4,118 0 0 0 4,118 0 1,812 567 57 0 1,298 0 0 283 2,878
339.21960-HESC Ins Prem P 80,822 0 69,881 0 0 0 69,881 0 10,955 18,755 371 0 6,884 0 0 12,327 101,411
339.21961-Train Mgmt Eval (506) 0 1,400 0 0 0 1,400 0 1,674 109 47 0 1,071 0 0 0 (2,007)

T-201
339.21962-Clin Lab Refrnc (11,736) 0 18,059 0 0 0 18,059 0 5,828 2,079 184 0 4,398 0 0 5,453 (11,619)
339.21964-Pub Emp Rel Brd 828 0 86 0 0 0 86 0 0 46 0 0 0 0 0 0 868
339.21965-Radio Hlth Prot 531 0 5,132 0 0 0 5,132 0 2,445 133 76 0 1,564 0 0 730 715
339.21966-Cons Food Indus 57 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 57
339.21967-OHRD St Match 3,320 0 0 0 0 1,400 1,400 0 0 4,115 0 0 0 0 0 0 605
339.21968-Educatn Library 210 0 65 0 0 0 65 0 0 60 0 0 0 0 0 0 215
 CASH COMBINING STATEMENT BY ACCOUNT
MISCELLANEOUS SPECIAL REVENUE FUND (339)
FY 2023
(thousands of dollars)
Bond &
Opening Miscellaneous Federal Note Transfers Total Local Indirect UI Transfers Closing
Account Code-Name Balance Taxes Receipts Receipts Proceeds From Receipts Assistance PS NPS Costs Benefits GSCs Debt Capital To Balance
339.21969-Teacher Certif 11,268 0 8,138 0 0 0 8,138 0 4,417 675 99 0 2,827 0 0 450 10,938
339.21970-Banking Deptmnt 36,489 0 104,909 0 0 0 104,909 0 50,462 14,109 1,552 0 37,467 0 0 0 37,808
339.21971-Cable TV Accnt 8,006 0 2,433 0 0 0 2,433 0 1,406 109 50 0 949 0 0 0 7,925
339.21972-Econ Devel Asst 331 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 331
339.21973-Fin Svcs Seized 747 0 250 0 0 0 250 0 0 250 0 0 0 0 0 0 747
339.21975-ODD Earned Revn (1) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 (1)

FY23 Mid-Year Update

339.21976-Motorcycle Sfty 265 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 265
339.21977-Business and Li 245,102 0 86,443 0 0 0 86,443 0 20,857 7,211 535 0 12,796 0 0 59,328 230,818
339.21978-Indir Cost Reco 543 0 0 0 0 18,954 18,954 0 9,453 4,462 266 0 6,044 0 0 2,757 (3,485)
339.21979-High School Equ 1,485 0 225 0 0 0 225 0 0 225 0 0 0 0 0 0 1,485
339.21980-OTDA Program 929 0 0 0 0 500 500 0 0 700 0 0 128 0 0 0 601
339.21981-Disas Prep Conf 24 0 (1) 0 0 0 (1) 0 0 (1) 0 0 0 0 0 0 24
339.21982-Administration 4,401 0 13 0 0 13,350 13,363 0 4,049 6,531 126 0 2,591 0 0 560 3,907
339.21983-Rail Safety Ins 4 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 4
339.21984-Fedl Admin Reim 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1
339.21985-Abandon Prop Au 2 0 21,253 0 0 0 21,253 0 12,751 6,681 323 0 52 0 0 0 1,448
339.21986-Seized Assets 6 0 2 0 0 0 2 0 0 0 0 0 0 0 0 0 8
339.21987-Spinal Injury 12,865 0 95 0 0 8,500 8,595 8,500 0 0 0 0 0 0 0 0 12,960
339.21988-Child Supp Rev 78 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 78
339.21989-Mult Agen Train 1,706 0 0 0 0 12,000 12,000 0 1,808 9,746 51 0 1,155 0 0 0 946
339.21990-OCTF Crime Forf 2,165 0 1,403 0 0 0 1,403 0 0 1,403 0 0 0 0 0 0 2,165
339.21991-DMNA-Seiz Asset 2 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 2
339.21992-Critical Infras 262 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 262
339.21993-Radon Detection 815 0 20 0 0 0 20 0 0 12 0 0 0 0 0 0 823
339.21994-Insurance Dept 183,564 0 293,549 0 0 0 293,549 74,381 111,674 36,101 3,283 0 78,852 0 0 0 172,822
339.21995-Workers' Compen 17,080 0 231,541 0 0 0 231,541 0 87,369 57,372 2,466 0 55,874 0 0 12,852 32,688
339.21996-Fire Protection (1) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 (1)
339.21998-Public Work Enf 14,176 0 3,982 0 0 0 3,982 0 2,854 1,215 145 0 2,137 0 0 0 11,807
339.21999-Asset Forfeitur (3) 0 250 0 0 0 250 0 0 250 0 0 0 0 0 0 (3)
339.219AC-Non-Ivd Wage Wi (58) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 (58)
339.219IG-Ins Genl Operns (22) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 (22)
339.219SA-Health Services 31 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 31
339.219XX-A&M-Aggregated 1,139 0 17,000 0 0 0 17,000 0 471 14 15 0 286 0 0 0 17,353
339.219YL-OGS Bldg Admin 11,777 0 18,197 0 0 0 18,197 0 3,066 4,867 99 0 2,060 0 0 0 19,882
339.219YN-OGS Std & Purch 10,303 0 5,660 0 0 0 5,660 0 901 1,931 29 0 605 0 0 3,000 9,497
339.219Z7-Just Ct Oper (2,114) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 (2,114)
339.219ZV-S T A Research (19) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 (19)
339.22001-VESID SS 10 0 2,500 0 0 0 2,500 2,000 186 102 5 0 119 0 0 52 46
339.22003-Bell Jar Collec 1 0 1,875 0 0 0 1,875 0 553 951 22 0 412 0 0 500 (562)
339.22004-Ind & Util Serv 4,368 0 2,547 0 0 0 2,547 0 1,750 150 46 0 1,076 0 0 0 3,893
339.22008-Courts Special 781 0 3,100 0 0 0 3,100 0 0 3,100 0 0 0 0 0 0 781
339.22009-Asbestos Trning (22) 0 867 0 0 0 867 0 252 2 8 0 161 0 0 0 422
339.22010-IMP R P Tax Adm 3 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 3
339.22011-Public Service 48,871 0 92,458 0 0 0 92,458 0 53,194 11,779 1,803 0 35,955 0 0 7,471 31,127
339.22012-Atty Licensing 22,816 0 32,000 0 0 0 32,000 0 18,400 5,100 0 0 7,900 0 0 0 23,416

T-202
339.22014-DSS Prov Recovs 200 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 200
339.22015-Crimes Against 560 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 560
339.22017-Camp Smith Bill 311 0 197 0 0 0 197 0 165 11 4 0 10 0 0 0 318
339.22020-Comm Feed Lic (1) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 (1)
339.22021-Regulation of M 3,258 0 20 0 0 0 20 0 0 0 0 0 0 0 0 0 3,278
339.22023-Discover Queens 31 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 31
 CASH COMBINING STATEMENT BY ACCOUNT
MISCELLANEOUS SPECIAL REVENUE FUND (339)
FY 2023
(thousands of dollars)
Bond &
Opening Miscellaneous Federal Note Transfers Total Local Indirect UI Transfers Closing
Account Code-Name Balance Taxes Receipts Receipts Proceeds From Receipts Assistance PS NPS Costs Benefits GSCs Debt Capital To Balance
339.22024-Reven Arrearage 121,116 0 25,000 0 0 0 25,000 0 1,020 1,400 36 0 663 0 0 20,485 122,512
339.22025-Comm Svce Assis 8,475 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 8,475
339.22026-Cell Phone Towe 6,034 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 6,034
339.22027-Spec Conserv Ac 30 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 30
339.22028-State Central R 7,987 0 4,600 0 0 0 4,600 0 147 0 4 0 94 0 0 97 12,245
339.22029-Plant Industry 748 0 529 0 0 0 529 0 809 91 26 0 486 0 0 0 (135)

FY23 Mid-Year Update

339.22032-Batavia School (6,716) 0 9,600 0 0 900 10,500 0 5,546 1,217 157 0 3,546 0 0 522 (7,204)
339.22034-Investment Serv 4,290 0 4,038 0 0 0 4,038 0 2,037 673 62 0 1,207 0 0 0 4,349
339.22035-Diabetes Resear 59 0 6 0 0 0 6 0 0 0 0 0 0 0 0 0 65
339.22037-Keep Kids Drug 83 0 9 0 0 0 9 0 0 0 0 0 0 0 0 0 92
339.22038-OPWDD Day Servi 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1
339.22039-OSDC Finan Over (1,894) 0 5,023 0 0 0 5,023 0 2,961 128 84 0 1,893 0 0 0 (1,937)
339.22040-Senate Recyclab 668 0 20 0 0 0 20 0 0 0 0 0 0 0 0 0 688
339.22041-Medicaid Fraud 26,989 0 14,144 0 0 0 14,144 0 7,565 2,236 1,099 0 4,684 0 0 0 25,549
339.22042-DED Marketing A 2,796 0 1,944 0 0 0 1,944 0 63 1,710 2 0 28 0 0 0 2,937
339.22044-Tug Hill Admin 143 0 38 0 0 0 38 0 29 3 0 0 0 0 0 0 149
339.22045-Settlement Enf 388 0 541 0 0 0 541 491 0 50 0 0 0 0 0 0 388
339.22046-Regulation of I (107,331) 0 13,388 0 0 0 13,388 0 8,849 871 298 0 6,196 0 0 0 (110,157)
339.22047-NYS FLEX Spend 835 0 300 0 0 0 300 0 0 314 0 0 0 0 0 0 821
339.22050-Crime Victims B 33 0 105 0 0 0 105 0 0 82 0 0 0 0 0 0 56
339.22051-Ofc of Professi 44,104 0 61,200 0 0 0 61,200 0 27,083 11,273 661 0 17,949 0 0 11,114 37,224
339.22052-Armory Rental A 2,558 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 2,558
339.22053-Rome School (2,869) 0 9,600 0 0 1,020 10,620 0 4,154 667 117 0 2,656 0 0 436 (279)
339.22054-Seized Assets 522 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 522
339.22055-Traf Adjudicatn (45,765) 0 30,500 0 0 0 30,500 0 21,548 5,922 647 0 15,687 0 0 2,288 (61,357)
339.22056-Fed Salary Shar (1) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 (1)
339.22057-Cook/Chill Acco 2,006 0 1,000 0 0 0 1,000 0 0 1,000 0 0 0 0 0 0 2,006
339.22060-Credential Srvs 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1
339.22061-Seized Assets (2) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 (2)
339.22062-NYC Assessment 36,454 0 79,653 0 0 0 79,653 0 36,881 24,553 1,420 0 16,799 0 0 0 36,454
339.22063-Cultural Educat 2,404 0 29,876 0 0 0 29,876 0 12,486 7,323 337 0 7,987 0 0 2,393 1,754
339.22064-Distance Learn (1) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 (1)
339.22065-Exam & Misc Rev 10 0 125 0 0 0 125 0 372 439 12 0 246 0 0 1,961 (2,895)
339.22067-Trans Regul Acc 10,369 0 0 0 0 0 0 0 0 0 0 0 0 0 0 2,443 7,926
339.22068-Cons Prot Acct 2,234 0 91 0 0 0 91 0 0 67 0 0 174 0 0 0 2,084
339.22070-OER NASDER (4) 0 0 0 0 0 0 0 6 0 0 0 4 0 0 0 (14)
339.22071-Fin Aid Audit 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1
339.22072-8th Air Force H 2 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 2
339.22074-FMS Account 32 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 32
339.22075-Funeral 2,409 0 470 0 0 0 470 0 258 7 8 0 165 0 0 108 2,333
339.22076-FSHRP 13 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 13
339.22077-Educ Archives 42 0 15 0 0 0 15 0 0 15 0 0 0 0 0 0 42
339.22078-Local Services 1,182 0 1,153 0 0 0 1,153 0 722 50 19 0 373 0 0 0 1,171
339.22080-Adult Shelter 28,144 0 2,600 0 0 0 2,600 0 0 0 0 0 0 0 0 0 30,744
339.22081-QAA Earned Rev 418 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 418

T-203
339.22082-Family Pres Svc 7,597 0 0 0 0 3,618 3,618 2,687 0 0 0 0 0 0 0 0 8,528
339.22083-Electronic Bene 47 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 47
339.22084-Federal-Seized 0 0 0 0 0 0 0 0 0 38 0 0 0 0 0 0 (38)
339.22085-DHCR Mortgage S (4,077) 0 3,833 0 0 0 3,833 0 4,033 4 0 0 2 0 0 0 (4,283)
339.22086-OMH-Research OH 81 0 2,920 0 0 0 2,920 0 0 2,920 0 0 0 0 0 0 81
339.22087-DMV-Compulsory 770 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 770
 CASH COMBINING STATEMENT BY ACCOUNT
MISCELLANEOUS SPECIAL REVENUE FUND (339)
FY 2023
(thousands of dollars)
Bond &
Opening Miscellaneous Federal Note Transfers Total Local Indirect UI Transfers Closing
Account Code-Name Balance Taxes Receipts Receipts Proceeds From Receipts Assistance PS NPS Costs Benefits GSCs Debt Capital To Balance
339.22088-Prof Medic Cond 11,725 0 24,900 0 0 369 25,269 990 12,194 5,964 380 0 7,798 0 0 8,744 924
339.22089-Hway Const & Ma 1,978 0 260 0 0 0 260 0 0 135 0 0 0 0 0 0 2,103
339.22090-Housing Indirec 4,181 0 0 0 0 5,739 5,739 0 2,294 5 1 0 23 0 0 201 7,396
339.22091-Adult Home Qual 4,322 0 193 0 0 0 193 0 0 0 0 0 0 0 0 0 4,515
339.22092-Homeless Hsg 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1
339.22093-COCOT (1) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 (1)

FY23 Mid-Year Update

339.22094-Accid Prevent C 246 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 246
339.22095-IG Szd Assets 77 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 77
339.22096-Leg Svcs Assist 83,410 0 25,100 0 0 0 25,100 19,265 0 0 0 0 0 0 0 9,830 79,415
339.22097-Loc Pub Hlth 10,702 0 3,405 0 0 0 3,405 0 326 2 10 0 209 0 0 54 13,506
339.22099-Voting Mach Exa 28 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 28
339.22100-DHCR HCA Applic (15,122) 0 5,000 0 0 0 5,000 0 2,643 13 92 0 2,073 0 0 893 (15,836)
339.22101-EPIC Premium Ac (2) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 (2)
339.22102-Drug Enforce Ta (2) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 (2)
339.22103-Vital Records M 11,216 0 4,840 0 0 0 4,840 0 636 438 20 0 407 0 0 3,069 11,486
339.22104-CHCCDP Transfer 37 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 37
339.22105-Tobacco Enforce 2 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 2
339.22108-Hwy Rev/Soc Sec 1,026 0 210 0 0 0 210 0 0 248 0 0 0 0 0 0 988
339.22109-Conference & Sp 156 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 156
339.22110-Assisted Living 2,652 0 259 0 0 0 259 250 0 0 0 0 0 0 0 0 2,661
339.22111-OCFS Program 390 0 0 0 0 0 0 0 0 686 0 0 0 0 0 0 (296)
339.22112-OTDA Income Acc 139 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 139
339.22114-Disabil Determs 3 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 3
339.22115-OPWDD Jt Clin O 39 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 39
339.22116-Special Medical 2 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 2
339.22117-Litigation Sett 15,058 0 81,068 0 0 0 81,068 0 29,885 38,106 855 0 19,183 0 0 0 8,097
339.22118-Animal Populati 571 0 855 0 0 0 855 0 0 867 0 0 0 0 0 0 559
339.22119-Love Your Libra 297 0 6 0 0 0 6 150 0 0 0 0 0 0 0 0 153
339.22120-DISTINCTIVE PLA 0 0 0 0 0 0 0 0 15 0 1 0 9 0 0 0 (25)
339.22122-Local Wireless 123 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 123
339.22123-Pub Safe Commun 155,536 0 137,000 0 0 0 137,000 92,000 28,065 34,905 6 0 134 0 0 6,997 130,429
339.22124-Cuba Lake Mgmt 160 0 200 0 0 0 200 0 0 217 0 0 0 0 0 0 143
339.22126-St Justice Inst 73 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 73
339.22128-Med Reimb Acct 847 0 1,500 0 0 0 1,500 1,000 0 0 0 0 0 0 0 0 1,347
339.22130-Low Inc Housing 6,494 0 3,631 0 0 0 3,631 0 2,061 6 74 0 1,639 0 0 150 6,195
339.22131-Medicaid Inquir 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1
339.22132-New York Alert 57 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 57
339.22133-Procure Op News 52 0 0 0 0 0 0 0 40 135 0 0 0 0 0 0 (123)
339.22134-OVS RESTITUTION 258 0 593 0 0 0 593 0 496 116 0 0 3 0 0 0 236
339.22136-Food Prod Ctr 1,211 0 1,323 0 0 0 1,323 0 227 1,073 6 0 157 0 0 0 1,071
339.22137-Pet Dealer 32 0 32 0 0 0 32 0 0 0 0 0 0 0 0 0 64
339.22138-Auth Bdgt Offce 1,621 0 2,088 0 0 1,826 3,914 0 1,473 256 47 0 1,050 0 0 0 2,709
339.22139-Patient Safety 4,601 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 4,601
339.22140-Helen Hayes Hos 32,318 0 3,115 0 0 57,520 60,635 0 37,313 21,220 43 0 2,904 0 0 1,292 30,181
339.22141-NYC Veterans 14,322 0 350 0 0 36,045 36,395 0 20,810 8,735 79 0 8,587 0 0 366 12,140

T-204
339.22142-NYS Home-Vetera 2,869 0 120 0 0 23,617 23,737 0 14,417 8,420 36 0 737 0 0 456 2,540
339.22143-WNY Vets Home 2,474 0 55 0 0 13,703 13,758 0 9,327 4,196 21 0 424 0 0 159 2,105
339.22144-Montrose S V H 8,653 0 30 0 0 29,832 29,862 0 20,767 7,742 52 0 1,050 0 0 197 8,707
339.22145-DOH Hospital Ho 4,007 0 0 0 0 119,807 119,807 0 0 0 0 0 0 0 0 119,807 4,007
339.22146-HEAP Earned Rev (2) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 (2)
339.22147-Quality of Care 12,666 0 1,387 0 0 0 1,387 1,000 0 0 0 0 0 0 0 0 13,053
 CASH COMBINING STATEMENT BY ACCOUNT
MISCELLANEOUS SPECIAL REVENUE FUND (339)
FY 2023
(thousands of dollars)
Bond &
Opening Miscellaneous Federal Note Transfers Total Local Indirect UI Transfers Closing
Account Code-Name Balance Taxes Receipts Receipts Proceeds From Receipts Assistance PS NPS Costs Benefits GSCs Debt Capital To Balance
339.22149-Motor Fuel Qual 392 0 2,800 0 0 0 2,800 0 1,272 1,314 39 0 773 0 0 0 (206)
339.22150-Weights Measure 38 0 325 0 0 0 325 0 245 101 8 0 149 0 0 0 (140)
339.22151-Defer Comp Adm (154) 0 820 0 0 0 820 0 389 127 23 0 256 0 0 0 (129)
339.22152-Hazard Abatemen 984 0 200 0 0 0 200 150 0 0 0 0 0 0 0 0 1,034
339.22153-Education Stats 999 0 0 89 0 0 89 0 0 34 0 0 0 0 0 0 1,054
339.22154-Real Estate Fin 124 0 3,526 0 0 0 3,526 0 1,352 1,413 39 0 864 0 0 0 (18)

FY23 Mid-Year Update

339.22156-NYC Rent Rev 13,005 0 0 0 0 0 0 0 30,960 20,000 1,714 0 23,534 0 0 7,115 (70,318)
339.22157-Medicaid Income 2,423 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 2,423
339.22158-Rent Revenue 1,627 0 550 0 0 0 550 0 245 0 12 0 267 0 0 0 1,653
339.22159-CSFP Salvage Ac 103 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 103
339.22161-ES Stem Cell Tr 289 0 0 0 0 6,195 6,195 0 493 1,522 15 0 349 0 0 510 3,595
339.22162-Systems & Tech 19,151 0 7,300 0 0 0 7,300 0 571 450 20 0 357 0 0 4,487 20,566
339.22163-Patron Services 15,439 0 83,416 0 0 0 83,416 0 42,278 32,807 13 0 4,795 0 0 3,992 14,970
339.22165-Trans Aviatn 759 0 4,410 0 0 0 4,410 0 0 4,709 0 0 0 0 0 0 460
339.22166-Teacher Ed Accr 11 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 11
339.22167-Training Academ 516 0 10 0 0 0 10 0 0 10 0 0 0 0 0 0 516
339.22168-Tax Rev Arrear 2,172 0 0 0 0 1,500 1,500 0 0 1,000 0 0 0 0 0 0 2,672
339.22169-TSCR Account 221,720 0 247,000 0 0 0 247,000 226,600 0 0 0 0 0 0 0 154,600 87,520
339.22170-Statewide Gamin 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1
339.22171-Recruitment Inc 551 0 39 0 0 2,587 2,626 0 0 3,384 0 0 0 0 0 0 (207)
339.22172-Undrgrnd Sfty T 4,934 0 800 0 0 0 800 0 0 0 0 0 0 0 0 1,175 4,559
339.22173-Vol Fire Rec&Re 1,223 0 200 0 0 0 200 200 0 0 0 0 0 0 0 0 1,223
339.22174-HAVA Match 1,039 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1,039
339.22175-VRSS 16 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 16
339.22177-Occ Hlth Clinic 455 0 9,000 0 0 20 9,020 9,560 453 11 14 0 289 0 0 98 (950)
339.22178-Crim Back Check 402 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 402
339.22180-SR-Connections 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1
339.22181-NYS Water Rescu 18 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 18
339.22182-OWIG Adm Reimb 206 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 206
339.22184-Wine Industry 5 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 5
339.22185-Assembly Recyc 756 0 40 0 0 0 40 0 0 0 0 0 0 0 0 0 796
339.22186-Yth Fac PerDiem 271 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 271
339.22187-Provider Assess 131,975 0 870,000 0 0 0 870,000 1,001,375 0 0 0 0 0 0 0 0 600
339.22188-Fed Indirect Re 83 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 83
339.22189-DOCS Asset Forf 536 0 314 0 0 0 314 0 0 314 0 0 0 0 0 0 536
339.22190-Conference&Sign (4) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 (4)
339.22191-Educ Assessment 6 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 6
339.22192-Tax Ret Prep Fe 11,879 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 11,879
339.22193-Sales Tax Re Fe 12 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 12
339.22195-Equitable Shari 2,713 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 2,713
339.22196-C & F Qual Enha 14 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 14
339.22197-ULTVI Radia Dev 850 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 850
339.22198-HEP 39 0 0 0 0 0 0 0 0 300 0 0 0 0 0 0 (261)
339.22199-Airport Securit 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1
339.22202-SBCI Account 13 0 0 0 0 0 0 1,500 0 0 0 0 0 0 0 0 (1,487)

T-205
339.22203-Article X Inter 107 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 107
339.22206-Wholesale Mkt 6,051 0 0 0 0 0 0 0 0 700 0 0 0 0 0 0 5,351
339.22207-Tech Financing 47 0 0 0 0 0 0 0 39 0 1 0 25 0 0 0 (18)
339.22211-NYS Camp Financ 27 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 27
339.22212-Lake George Inv 4 0 350 0 0 0 350 0 35 285 10 0 20 0 0 0 4
339.22213-BOE Enforcement 959 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 959
 CASH COMBINING STATEMENT BY ACCOUNT
MISCELLANEOUS SPECIAL REVENUE FUND (339)
FY 2023
(thousands of dollars)
Bond &
Opening Miscellaneous Federal Note Transfers Total Local Indirect UI Transfers Closing
Account Code-Name Balance Taxes Receipts Receipts Proceeds From Receipts Assistance PS NPS Costs Benefits GSCs Debt Capital To Balance
339.22214-Fireworks Reven 1,131 0 320 0 0 0 320 0 174 0 6 0 126 0 0 0 1,145
339.22215-Delivery Transf 2,482 0 1,000 0 0 0 1,000 0 0 1,000 0 0 0 0 0 0 2,482
339.22217-Eq Sh DTF Just 107 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 107
339.22218-Eq Sh DTF Treas 154 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 154
339.22221-Eq Sh Law Justi 338 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 338
339.22222-Eq Sh Law Treas 742 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 742

FY23 Mid-Year Update

339.22226-Eq Sh SIG Treas 76 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 76
339.22228-Eq Sh WIG Treas 8 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 8
339.22231-Eq Sh DEC Justi 141 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 141
339.22233-Eq Shar-DMN Jus 144 0 260 0 0 0 260 0 0 250 0 0 0 0 0 0 154
339.22235-Instit Accredit 21 0 570 0 0 0 570 0 290 56 6 0 171 0 0 47 21
339.22238-Eq Sh PRK Treas 6 0 50 0 0 0 50 0 0 50 0 0 0 0 0 0 6
339.22239-Opioid Steward 78,472 0 100,000 0 0 0 100,000 24,445 0 0 0 0 0 0 0 0 154,027
339.22240-NYS Med Indmnty (1,940) 0 0 0 0 20 20 0 1 0 1 0 1 0 0 0 (1,923)
339.22243-Securing Cities 48 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 48
339.22246-Behav Hlth Par 2,299 0 1,500 0 0 0 1,500 2,300 0 0 0 0 0 0 0 0 1,499
339.22247-Ent Div Job Tr 3,298 0 0 0 0 1,500 1,500 0 0 0 0 0 0 0 0 0 4,798
339.22248-CJ Discov Comp 26,635 0 0 0 0 0 0 26,634 0 0 0 0 0 0 0 0 1
339.22250-Emer Elect Out 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1
339.22251-Maj Ren Ene Dev 2,382 0 5,800 0 0 0 5,800 0 0 2,000 0 0 0 0 0 0 6,182

T-206
 CASH COMBINING STATEMENT
CAPITAL PROJECTS FUNDS
FY 2023
(thousands of dollars)

FY23 Mid-Year Update

ENERGY
STATE UNIVERSITY CONSERVATION
STATE DEDICATED RESIDENCE HALLS NEW YORK STATE  STATE PASSENGER  THROUGH IMPROVED TRANSPORTATION
CAPITAL HIGHWAY AND  REHABILITATION CANAL SYSTEM  PARK FACILITY ENVIRONMENTAL TRANSPORTATION  PURE WATERS CAPITAL FACILITIES 
PROJECTS BRIDGE TRUST AND REPAIR DEVELOPMENT INFRASTRUCTURE  CHARGE PROTECTION BOND BOND BOND
(30000‐30049) (30050‐30099) (30100‐30299) (30300‐30349) (30350‐30399) (30400‐30449) (30450‐30499) (30600‐30609) (30620‐30629) (30630‐30639)

Opening Fund Balance 0 32,318 138,253 16,227 (52,463) 15 49,691 164 668 3,328

Receipts:
Taxes 0 1,017,030 0 0 0 0 257,350 0 0 0
Miscellaneous Receipts 4,488,082 1,693,254 0 2,000 227,300 0 49,650 0 0 0
Federal Receipts 0 4,505 0 0 0 0 0 0 0 0
Total Receipts 4,488,082 2,714,789 0 2,000 227,300 0 307,000 0 0 0
Disbursements:
Local Assistance 2,660,087 58,981 0 0 0 0 0 0 0 0
State Operations 0 0 0 0 0 0 0 0 0 0
General State Charges 0 0 0 0 0 0 0 0 0 0
Debt Service 0 0 0 0 0 0 0 0 0 0
Capital Projects 5,441,962 1,777,597 100,000 2,100 227,300 0 370,000 0 0 0
Total Disbursements 8,102,049 1,836,578 100,000 2,100 227,300 0 370,000 0 0 0
Other Financing Sources (Uses):
Transfers from Other Funds 3,620,842 382,882 75,000 0 0 0 103,000 0 0 0
Transfers to Other Funds (6,875) (1,266,096) 0 0 0 0 0 (25) (340) (25)
Bond & Note Proceeds 0 0 0 0 0 0 0 25 340 25
Net Other Financing Sources (Uses) 3,613,967 (883,214) 75,000 0 0 0 103,000 0 0 0
Change in Fund Balance 0 (5,003) (25,000) (100) 0 0 40,000 0 0 0
Closing Fund Balance 0 27,315 113,253 16,127 (52,463) 15 89,691 164 668 3,328

ACCELERATED
ENVIRONMENTAL REBUILD AND RENEW CAPACITY AND 
QUALITY NEW YORK TRANSPORTATION  ENVIRONMENTAL TRANSPORTATION  FEDERAL FOREST
PROTECTION BOND TRANSPORTATION  INFRASTRUCTURE  QUALITY IMPROVEMENTS CLEAN WATER/  CAPITAL PRESERVE HAZARDOUS WASTE SUBURBAN
ACT (1972) BOND RENEWAL BOND  BOND ACT (1986) BOND CLEAN AIR BOND PROJECTS EXPANSION REMEDIAL TRANSPORTATION 
(30640‐30649) (30650‐30659) (30660‐30669) (30670‐30679) (30680‐30689) (30690‐30699) (31350‐31449) (31450‐31499) (31500‐31549) (31650‐31699)

Opening Fund Balance 1,419 17,210 4,255 5,550 2,778 1,428 (787,087) 1,083 (93,496) 540
Receipts:  
Taxes 0 0 0 0 0 0 0 0 0 0
Miscellaneous Receipts 0 0 0 0 0 0 229,000 10 129,956 0
Federal Receipts 0 0 0 0 0 0 2,986,743 0 0 0
Total Receipts 0 0 0 0 0 0 3,215,743 10 129,956 0
Disbursements:
Local Assistance 0 0 0 0 0 0 836,871 0 0 0
State Operations 0 0 0 0 0 0 0 0 0 0
General State Charges 0 0 0 0 0 0 0 0 0 0
Debt Service 0 0 0 0 0 0 0 0 0 0
Capital Projects 0 0 0 0 0 0 2,090,501 12 125,956 0
Total Disbursements 0 0 0 0 0 0 2,927,372 12 125,956 0
Other Financing Sources (Uses):
Transfers from Other Funds 0 0 0 0 0 0 40,738 0 18,500 0
Transfers to Other Funds (740) (9,001) (25) (3,807) (25) (3,852) 0 0 (25,200) 0
Bond & Note Proceeds 617 3,908 25 4,807 25 4,852 0 0 0 0
Net Other Financing Sources (Uses) (123) (5,093) 0 1,000 0 1,000 40,738 0 (6,700) 0
Change in Fund Balance (123) (5,093) 0 1,000 0 1,000 329,109 (2) (2,700) 0
Closing Fund Balance 1,296 12,117 4,255 6,550 2,778 2,428 (457,978) 1,081 (96,196) 540

T-207
 CASH COMBINING STATEMENT
CAPITAL PROJECTS FUNDS
FY 2023

FY23 Mid-Year Update

(thousands of dollars)

DIVISION FOR DEPARTMENT OF CITY UNIVERSITY MENTAL HYGIENE CORRECTIONAL

YOUTH NATURAL  TRANSPORTATION  MISCELLANEOUS OF NEW YORK FACILITIES FACILITIES
FACILITIES HOUSING HOUSING RESOURCE ENGINEERING STATE UNIVERSITY  CAPITAL CAPITAL CAPITAL CAPITAL
IMPROVEMENT ASSISTANCE PROGRAM DAMAGES SERVICES CAPITAL PROJECTS  PROJECTS PROJECTS IMPROVEMENT IMPROVEMENT
(31700‐31749) (31800‐31849) (31850‐31899) (31900‐31949) (31950‐31999) (32400‐32999) (32200‐32249) (32250‐32299) (32300‐32349) (32350‐32399)

Opening Fund Balance (16,351) (12,942) (418,757) 17,893 (12,016) 68,000 154,003 64 (425,166) (239,538)
Receipts:
Taxes 0 0 0 0 0 0 0 0 0 0
Miscellaneous Receipts 16,463 0 829,438 1,000 0 75,000 16,265 10,000 422,845 250,370
Federal Receipts 0 0 0 0 0 0 0 0 0 0
Total Receipts 16,463 0 829,438 1,000 0 75,000 16,265 10,000 422,845 250,370
Disbursements:
Local Assistance 0 0 1,376,094 0 0 0 0 0 134,370 0
State Operations 0 0 0 0 0 0 0 0 0 0
General State Charges 0 0 0 0 0 0 0 0 0 0
Debt Service 0 0 0 0 0 0 0 0 0 0
Capital Projects 15,629 0 0 1,017 0 75,000 58,916 10,000 296,225 350,714
Total Disbursements 15,629 0 1,376,094 1,017 0 75,000 58,916 10,000 430,595 350,714
Other Financing Sources (Uses):
Transfers from Other Funds 0 0 504,875 0 0 10,610 30,577 0 2,000 105,304
Transfers to Other Funds 0 0 0 0 0 0 0 0 0 0
Bond & Note Proceeds 0 0 0 0 0 0 0 0 0 0
Net Other Financing Sources (Uses) 0 0 504,875 0 0 10,610 30,577 0 2,000 105,304
Change in Fund Balance 834 0 (41,781) (17) 0 10,610 (12,074) 0 (5,750) 4,960
Closing Fund Balance (15,517) (12,942) (460,538) 17,876 (12,016) 78,610 141,929 64 (430,916) (234,578)

DEDICATED
SMART SCHOOLS NEW YORK STATE INFRASTRUCTURE  CAPITAL
BOND STORM RECOVERY INVESTMENT PROJECTS FINANCIAL
(30710‐30719) (33000‐33049) (33050‐33099) OTHER SUB TOTAL ELIMINATIONS PLAN

Opening Fund Balance 0 (65,824) 64,843 0 (1,543,910) 0 (1,543,910)

Receipts:
Taxes 0 0 0 0 1,274,380 0 1,274,380
Miscellaneous Receipts 0 0 500,000 0 8,940,633 0 8,940,633
Federal Receipts 0 0 0 1,000 2,992,248 0 2,992,248
Total Receipts 0 0 500,000 1,000 13,207,261 0 13,207,261
Disbursements:
Local Assistance 0 0 325,596 0 5,391,999 0 5,391,999
State Operations 0 0 0 0 0 0 0
General State Charges 0 0 0 0 0 0 0
Debt Service 0 0 0 0 0 0 0
Capital Projects 0 0 538,635 0 11,481,564 0 11,481,564
Total Disbursements 0 0 864,231 0 16,873,563 0 16,873,563
Other Financing Sources (Uses):
Transfers from Other Funds 0 0 275,635 0 5,169,963 (409,715) 4,760,248
Transfers to Other Funds (385,000) 0 0 0 (1,701,011) 409,715 (1,291,296)
Bond & Note Proceeds 383,000 0 0 0 397,624 0 397,624
Net Other Financing Sources (Uses) (2,000) 0 275,635 0 3,866,576 0 3,866,576
Change in Fund Balance (2,000) 0 (88,596) 1,000 200,274 0 200,274
Closing Fund Balance (2,000) (65,824) (23,753) 1,000 (1,343,636) 0 (1,343,636)

T-208
FY23 Mid-Year Update
CASH COMBINING STATEMENT
DEBT SERVICE
FY 2023
                
LOCAL
DEPARTMENT GOVERNMENT
MENTAL HEALTH  GENERAL HOUSING OF HEALTH CLEAN WATER/   ASSISTANCE 
SERVICES DEBT SERVICE  DEBT  INCOME CLEAN AIR  TAX FINANCIAL
(40100‐40149) (40150‐40199) (40250‐40299) (40300‐40349) (40400‐40449) (40450‐40499) SUB TOTAL ELIMINATIONS PLAN
Opening Fund Balance 65,223 0 0 36,723 0 0 101,946 0 101,946
Receipts:
Taxes 0 40,602,862 0 0 1,191,650 2,198,248 43,992,760 0 43,992,760
Miscellaneous Receipts 235,080 0 1,461 145,727 0 0 382,268 0 382,268
Federal Receipts 0 69,633 0 0 0 0 69,633 0 69,633
Total Receipts 235,080 40,672,495 1,461 145,727 1,191,650 2,198,248 44,444,661 0 44,444,661
Disbursements:
Local Assistance 0 0 0 0 0 0 0 0 0
State Operations 0 43,770 0 1,727 0 0 45,497 0 45,497
General State Charges 0 0 0 0 0 0 0 0 0
Debt Service 0 7,585,600 2,461 23,733 0 0 7,611,794 0 7,611,794
Capital Projects 0 0 0 0 0 0 0 0 0
Total Disbursements 0 7,629,370 2,461 25,460 0 0 7,657,291 0 7,657,291
Other Financing Sources (Uses):
Transfers from Other Funds 1,286,121 404,501 1,000 31,260 0 0 1,722,882 (34,918) 1,687,964
Transfers to Other Funds (1,521,308) (33,447,626) 0 (152,662) (1,191,650) (2,198,248) (38,511,494) 34,918 (38,476,576)
Bond & Note Proceeds 0 0 0 0 0 0 0 0 0
Net Other Financing Sources (Uses) (235,187) (33,043,125) 1,000 (121,402) (1,191,650) (2,198,248) (36,788,612) 0 (36,788,612)
Change in Fund Balance (107) 0 0 (1,135) 0 0 (1,242) 0 (1,242)
Closing Fund Balance 65,116 0 0 35,588 0 0 100,704 0 100,704

T-209
 CASH COMBINING STATEMENT BY ACCOUNT
INTERNAL SERVICE
FY 2023
(thousands of dollars)
Opening Misc. Federal Bond Transfers Total Local Indirect UI Transfers Total Closing
Fund Account Balance Taxes Receipts Receipts Proceeds From Receipts Assistance PS NPS Costs Benefits GSCs Debt Capital To Disb. Balance
323.55000-Centrl Services (10) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 (10)
323.55009-Admin Support 2 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 2
323.55010-Design & Constr (11,908) 0 70,126 0 0 0 70,126 0 30,059 16,046 926 0 22,217 0 0 1,866 71,114 (12,896)
323.55020-OGS Ent Contr (16,535) 0 156,000 0 0 0 156,000 0 617 155,116 20 0 385 0 0 0 156,138 (16,673)
323.55022-Business Srv Ct (30,120) 0 0 0 0 31,342 31,342 0 29,251 2,589 0 0 0 0 0 0 31,840 (30,618)
323.550XX-Misc Centrl Srv 107 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 107
323.550ZX-OGS Exec Direct 13,819 0 120,000 0 0 0 120,000 0 4,570 112,428 148 0 3,071 0 0 105 120,322 13,497

FY23 Mid-Year Update

323.550ZY-OGS Bldg Admin 14,185 0 24,429 0 0 9,500 33,929 0 2,290 28,661 74 0 1,539 0 0 0 32,564 15,550
323.550ZZ-OGS Std & Purch 254 0 11,257 0 0 0 11,257 0 3,300 5,650 106 0 2,217 0 0 0 11,273 238
334.55050-Agencies Int Sv 11 0 0 0 0 50,000 50,000 0 0 0 0 0 0 0 0 0 0 50,011
334.55052-Archives R (250) 0 1,729 0 0 0 1,729 0 955 114 28 0 543 0 0 0 1,640 (161)
334.55053-Fedl Single Aud 962 0 1,500 0 0 0 1,500 0 0 1,500 0 0 0 0 0 0 1,500 962
334.55054-Quick Copy Cent (3) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 (3)
334.55055-CS Administrat 1,412 0 5,963 0 0 0 5,963 0 2,848 510 92 0 1,877 0 0 1,651 6,978 397
334.55056-EHS Occup Hlth (1) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 (1)
334.55057-Banking Service (6) 0 500 0 0 44,160 44,660 0 0 45,160 0 0 0 0 0 0 45,160 (506)
334.55058-Cult Resources (1,941) 0 7,329 0 0 0 7,329 0 1,484 4,082 44 0 926 0 0 284 6,820 (1,432)
334.55059-Neighbor Work P (10,854) 0 8,200 0 0 1,000 9,200 0 0 9,200 0 0 0 0 0 0 9,200 (10,854)
334.55060-Auto/Print Chgb (44) 0 18,878 0 0 0 18,878 0 8,743 4,345 0 0 5,452 0 0 0 18,540 294
334.55061-NYT Account 6,932 0 2,000 0 0 0 2,000 0 0 2,000 0 0 0 0 0 0 2,000 6,932
334.55062-State Data Ctr (32,170) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 (32,170)
334.55063-Human Srvs Tele 21 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 21
334.55065-OPWDD Copy Cent 868 0 150 0 0 0 150 0 0 150 0 0 0 0 0 0 150 868
334.55066-Intrusion Detec (1,263) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 (1,263)
334.55067-Dom Violence Gr (245) 0 859 0 0 0 859 0 476 107 3 0 0 0 0 0 586 28
334.55068-Statewide Train 92 0 0 0 0 0 0 0 91 (150) 3 0 56 0 0 0 0 92
334.55069-Centralized Tec (12,442) 0 35,837 0 0 15,111 50,948 0 0 43,142 0 0 0 0 0 0 43,142 (4,636)
334.55070-Learning Mgmt S 1,802 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1,802
334.55071-Labor Cont Ctr (1,105) 0 2,021 0 0 0 2,021 0 1,164 167 28 0 772 0 0 0 2,131 (1,215)
334.55072-HS Cont Ctr (830) 0 17,971 0 0 0 17,971 0 9,296 3,230 274 0 5,945 0 0 0 18,745 (1,604)
334.55074-Civil Recoverie 18,006 0 17,120 0 0 0 17,120 0 8,017 3,990 226 0 5,127 0 0 0 17,360 17,766
334.550MI-Personnel Mgmt 29 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 29
334.550XZ-Misc Intl Serv (116) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 (116)
343.55100-Mental Hygiene (225) 0 1,600 0 0 0 1,600 0 652 500 17 0 401 0 0 0 1,570 (195)
347.55150-DFY Voc Educatn 45 0 25 0 0 0 25 0 0 0 0 0 0 0 0 0 0 70
394.55200-Joint Labor-Mgt 1,081 0 2,000 0 0 0 2,000 0 930 416 31 0 613 0 0 0 1,990 1,091
395.55251-Ex Dir Intl Aud (7,341) 0 4,567 0 0 0 4,567 0 2,578 278 73 0 1,638 0 0 0 4,567 (7,341)
395.55252-CIO INFO TECH C (42,468) 0 43,592 0 0 0 43,592 0 13,495 39,128 373 0 8,434 0 0 0 61,430 (60,306)
396.55300-Health Insuranc (1,409) 0 14,121 0 0 12,000 26,121 0 9,333 1,734 302 0 6,166 0 0 3,428 20,963 3,749
396.55301-CS EBD Adm Reim (8,105) 0 4,500 0 0 0 4,500 0 1,887 342 61 0 1,243 0 0 639 4,172 (7,777)
397.55350-Correctional In (16,978) 0 49,000 0 0 22,773 71,773 0 18,517 37,528 738 0 11,667 0 0 0 68,450 (13,655)

T-210
 CASH COMBINING STATEMENT BY ACCOUNT
ENTERPRISE
FY 2023
(thousands of dollars)
Opening Misc. Federal Bond Transfers Total Local Indirect UI Transfers Total Closing
Fund Account Balance Taxes Receipts Receipts Proceeds From Receipts Assistance PS NPS Costs Benefits GSCs Debt Capital To Disb. Balance
324.50000-DFY Commissary 100 0 120 0 0 0 120 0 0 123 0 0 0 0 0 0 123 97
325.50050-State Fair Rece 555 0 14,000 0 0 8,000 22,000 0 6,032 12,150 0 0 0 0 0 0 18,182 4,373
326.50100-DOCS Commissary 2,569 0 44,964 0 0 0 44,964 0 0 44,964 0 0 0 0 0 0 44,964 2,569
331.50301-Mental Disab Pr 17 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 17
331.50302-DFY Products (1) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 (1)
331.50304-Maps And Demogr 13 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 13
331.50305-Empire St Games (3) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 (3)
331.50306-DSS Trng Matrls 183 0 24 0 0 0 24 0 0 0 0 0 0 0 0 0 0 207

FY23 Mid-Year Update

331.50311-Arts & Crafts 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1
331.50313-TRAID Services (1) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 (1)
331.50318-Convention Ctr (755) 0 1,497 0 0 0 1,497 0 626 453 20 0 421 0 0 0 1,520 (778)
331.50319-Attica Emp Mess 1,335 0 1,256 0 0 0 1,256 0 288 803 12 0 199 0 0 0 1,302 1,289
331.50322-Asset Preservat 131 0 14 0 0 0 14 0 0 24 0 0 0 0 0 0 24 121
331.50323-Farm Program 1,184 0 629 0 0 0 629 0 125 464 4 0 86 0 0 0 679 1,134
331.50327-Emp Plz Gift Sh (361) 0 500 0 0 0 500 0 108 341 3 0 72 0 0 0 524 (385)
331.50331-Retail Sales 4,420 0 1,250 0 0 0 1,250 0 750 500 0 0 0 0 0 0 1,250 4,420
331.50332-Golf 9,416 0 17,000 0 0 0 17,000 0 10,000 7,000 0 0 0 0 0 0 17,000 9,416
331.ARMRT-Armory Rental 0 0 0 0 0 0 0 0 684 691 18 0 66 0 0 0 1,459 (1,459)
351.50400-OMH Shelt Wkshs 2,100 0 2,200 0 0 0 2,200 0 0 2,200 0 0 0 0 0 0 2,200 2,100
352.50450-MR Shel Wrkshop 2,182 0 950 0 0 0 950 0 0 1,050 0 0 0 0 0 0 1,050 2,082
353.50500-MH & MR Communi 4,555 0 2,200 0 0 0 2,200 0 383 1,172 10 0 238 0 0 0 1,803 4,952
353.50516-MR Community St 180 0 551 0 0 0 551 0 219 326 9 0 0 0 0 0 554 177
481.50650-U I Benefit Fnd 871,087 2,450,000 0 50,000 0 0 2,500,000 0 0 0 0 2,500,000 0 0 0 0 2,500,000 871,087
481.50651-Interest Assess 2,695 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 2,695
481.506FS-Federal Stimulu (860,933) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 (860,933)
E01.60850-CUNY SC Operat 69,431 0 2,896,224 0 0 0 2,896,224 139,000 1,382,108 510,763 0 0 884,353 0 0 0 2,916,224 49,431
E02.23250-CUNY SC Program 246,564 0 117,000 0 0 0 117,000 0 47,540 44,800 0 0 24,660 0 0 0 117,000 246,564

T-211
 STATE DEBT OUTSTANDING
SUMMARIZED BY FINANCING PROGRAM AND PROGRAM AREA
FY 2022 THROUGH FY 2027
(millions of dollars)

FY 2022  FY 2023  FY 2024  FY 2025  FY 2026  FY 2027 

Actuals Projected Projected Projected Projected Projected

GENERAL OBLIGATION BONDS 1,996 2,274 2,739 3,109 3,295 3,368

REVENUE BONDS
    Personal Income Tax 46,681 45,920 51,124 55,176 59,269 64,183
    Sales Tax 12,444 12,387 14,890 16,991 18,674 20,242
    Dedicated Highway 587 223 223 190 156 156
    Mental Health Services 0 0 0 0 0 0
    SUNY Dorms 0 0 0 0 0 0
    Health Income 88 68 48 31 14 12
    LGAC 0 0 0 0 0 0
Subtotal Revenue Bonds 59,800 58,598 66,285 72,388 78,113 84,593

SERVICE CONTRACT 140 48 16 0 0 0

  TOTAL STATE‐SUPPORTED 61,936 60,920 69,040 75,497 81,408 87,961

OTHER STATE FINANCINGS
2
     DASNY Secured Hospital Bonds  0 0 0 0 0 0
     MBBA Prior Year School Aid Claims 30 0 0 0 0 0
Subtotal Other State Financings 30 0 0 0 0 0

TOTAL STATE‐RELATED 61,966 60,920 69,040 75,497 81,408 87,961

BY PROGRAM AREA
    Economic Development & Housing 9,189 8,197 10,205 11,799 13,286 14,901
    Education 17,014 16,396 17,573 18,477 19,100 20,023
    Environment 3,040 3,275 4,136 4,834 5,529 6,233
    Health & Mental Hygiene 4,502 4,493 5,266 5,903 6,500 7,152
    State Facilities & Equipment 5,424 5,307 5,613 5,900 6,101 6,354
    Transportation and Transit 20,892 22,134 25,140 27,480 29,788 32,194
1, 2
     LGAC and STARC  1,790 1,094 1,094 1,094 1,094 1,094
2
     Secured Hospital Bonds  85 24 13 10 10 10
     MBBA Prior Year School Aid Claims 30 0 0 0 0 0
  TOTAL STATE‐RELATED 61,966 60,920 69,040 75,497 81,408 87,961

  1  Various LGAC series were refunded by Sales Tax Revenue Bonds, but continue to be included under the LGAC program area.  These bonds are 
expected to be legally defeased as part of the FY 2022 prepayments. 
  2 In FY 2022, DASNY issued Personal Income Tax Bonds to refund NYC STARC debt and DASNY Secured Hospital debt.
 
   

FY23 Mid-Year Update T-212

 STATE DEBT SERVICE
SUMMARIZED BY FINANCING PROGRAM AND PROGRAM AREA
FY 2022 THROUGH FY 2027
(millions of dollars)

FY 2022  FY 2023  FY 2024  FY 2025  FY 2026  FY 2027 

Actuals Projected Projected Projected Projected Projected

GENERAL OBLIGATION BONDS 239 220 202 222 210 215

REVENUE BONDS
    Personal Income Tax 9,373 5,918 3,134 2,473 3,527 3,347
    Sales Tax 2,676 1,280 1,397 1,568 1,706 1,846
    Dedicated Highway 74 80 83 83 47 84
    Mental Health Services 10 0 0 0 0 0
    Health Income 24 24 22 19 10 2
    LGAC 0 0 0 0 0 0
Subtotal Revenue Bonds 12,157 7,302 4,636 4,143 5,290 5,280

SERVICE CONTRACT 149 90 66 105 137 172

LIQUDITY FINANCING 
     Personal Income Tax Notes 0 0 0 0 0 0
    Service Contract Line of Credit 0 0 0 0 0 0
Subtotal Liquidity Financing 0 0 0 0 0 0

TOTAL STATE‐SUPPORTED 12,545 7,612 4,904 4,470 5,638 5,667

OTHER STATE FINANCINGS
     DASNY Secured Hospital Bonds 0 0 0 0 0 0
     MBBA Prior Year School Aid Claims 41 31 0 0 0 0
Subtotal Other State Financings 41 31 0 0 0 0

TOTAL STATE‐RELATED 12,586 7,644 4,904 4,470 5,638 5,667

BY PROGRAM AREA
    Economic Development & Housing 2,538 1,471 818 694 884 883
    Education 2,651 1,621 1,225 1,150 1,481 1,408
    Environment 971 437 233 165 245 348
    Health & Mental Hygiene 949 512 294 214 387 319
    State Facilities & Equipment 903 753 511 449 511 650
    Transportation and Transit 4,289 2,615 1,661 1,611 1,949 1,878
1, 2
     LGAC/STARC    227 182 140 174 170 170
     Liquidity Financing  0 0 0 0 0 0
2
     Secured Hospital Bonds  17 22 22 13 11 11
     MBBA Prior Year School Aid Claims 41 31 0 0 0 0
TOTAL STATE‐RELATED 12,586 7,644 4,904 4,470 5,638 5,667

1
 Various LGAC series were refunded by Sales Tax Revenue Bonds, but continue to be included under the LGAC program area. These 
bonds are expected to be legally defeased as part of the FY 2022 prepayments. 
2
In FY 2022, NYS issued Personal Income Tax Bonds to refund NYC STARC debt and DASNY Secured Hospital debt.
 

FY23 Mid-Year Update T-213

 STATE DEBT ISSUANCES
SUMMARIZED BY FINANCING PROGRAM AND PROGRAM AREA
FY 2022 THROUGH FY 2027
(millions of dollars)

FY 2022  FY 2023  FY 2024  FY 2025  FY 2026  FY 2027 

Actuals Projected Projected Projected Projected Projected

GENERAL OBLIGATION  BONDS 0 438 629 584 419 335

REVENUE BONDS
    Personal Income Tax 6,954 5,747 6,398 5,366 6,264 6,435
    Sales Tax 2,105 2,285 2,745 2,469 2,156 2,145
Subtotal Revenue Bonds 9,059 8,032 9,143 7,835 8,420 8,580

TOTAL STATE‐SUPPORTED 9,059 8,470 9,772 8,419 8,839 8,915

BY PROGRAM AREA
    Economic Development & Housing 1,274 1,372 2,204 1,899 1,994 2,011
    Education 1,212 831 1,547 1,333 1,400 1,412
    Environment 285 614 974 839 881 888
    Health & Mental Hygiene 494 443 864 744 781 788
    State Facilities & Equipment 344 897 576 497 521 526
    Transportation and Transit 3,592 4,313 3,607 3,107 3,262 3,290
1
     STARC  1,763 0 0 0 0 0
1
     Secured Hospitals  95 0 0 0 0 0
    Liquidity Financing 0 0 0 0 0 0
SUBTOTAL STATE‐SUPPORTED 9,059 8,470 9,772 8,419 8,839 8,915

1
In FY 2022, NYS issued Personal Income Tax Bonds to refund NYC STARC debt and NY Secured Hospital debt.
 
   

FY23 Mid-Year Update T-214

 STATE DEBT RETIREMENTS
SUMMARIZED BY FINANCING PROGRAM AND PROGRAM AREA
FY 2022 THROUGH FY 2027
(millions of dollars)

FY 2022  FY 2023  FY 2024  FY 2025  FY 2026  FY 2027 

Actuals Projected Projected Projected Projected Projected

GENERAL OBLIGATION BONDS 174 160 164 214 232 262

REVENUE BONDS
    Personal Income Tax 2,376 1,870 1,194 1,315 2,171 1,521
    Sales Tax 674 680 241 368 473 577
    Dedicated Highway 61 45 0 33 34 0
    Mental Health Services 0 0 0 0 0 0
    Health Income 20 20 20 18 16 2
    LGAC 90 0 0 0 0 0
Subtotal Revenue Bonds 3,221 2,615 1,455 1,734 2,694 2,100

SERVICE CONTRACT 113 93 32 16 0 0

TOTAL STATE‐SUPPORTED 3,508 2,868 1,651 1,964 2,926 2,362

OTHER STATE FINANCINGS
     DASNY Secured Hospital Bonds                    5 0 0 0 0 0
     MBBA Prior Year School Aid Claims                  38                  30 0 0 0 0
Subtotal Other State Financings 43 30 0 0 0 0

TOTAL STATE‐RELATED 3,551 2,898 1,651 1,964 2,926 2,362

BY PROGRAM AREA
    Economic Development & Housing 512 621 196 305 507 397
    Education 784 519 370 429 777 489
    Environment 292 122 112 141 186 185
    Health & Mental Hygiene 236 142 91 107 185 136
    State Facilities & Equipment 336 397 270 209 321 273
    Transportation and Transit 1,044 895 601 770 950 882
 1 , 2
     LGAC and STARC 294 152 0 0 0 0
    Liquidity Financings 0 0 0 0 0 0
2
     Secured Hospital Bonds  15 20 11 3 0 0
     MBBA Prior Year School Aid Claims 38 30 0 0 0 0
TOTAL STATE‐RELATED 3,551 2,898 1,651 1,964 2,926 2,362

1
 Various LGAC series were refunded by Sales Tax Revenue Bonds, but continue to be included under the LGAC program area. These bonds are 
expected to be legally defeased as part of the FY 2022 prepayments. 
2
In FY 2022, DASNY issued Personal Income Tax Bonds to refund NYC STARC debt and DASNY Secured Hospital debt.  

FY23 Mid-Year Update T-215

 PROJECTED PIT REVENUE BOND COVERAGE RATIOS
FY 2022 THROUGH 2027
(millions of dollars)

FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027

Actuals Projected Projected Projected Projected Projected

1
Projected RBTF Receipts  43,590 31,978 37,788 38,999 39,459 39,361

Projected New PIT Bonds Issuances 6,954 5,747 6,398 5,366 6,264 6,435

Projected Total PIT Bonds Outstanding 46,681 45,920 51,124 55,176 59,269 64,183

Projected Maximum Annual Debt Service 4,446 4,629 5,078 5,432 5,944 6,480

Projected PIT Coverage Ratio 9.8 6.9 7.4 7.2 6.6 6.1

1 Reflects the timing of PTET receipts and subsequent decrease in PIT receipts, which are estimated to be revenue‐neutral on a multi‐year basis, but 
are not estimated to be revenue‐neutral within each fiscal year.
 
 

PROJECTED SALES TAX REVENUE BOND COVERAGE RATIOS
FY 2022 THROUGH 2027
(millions of dollars)

FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027

Actuals Projected Projected Projected Projected Projected

1
Projected Sales Tax Receipts  8,248 8,627 8,920 9,095 9,326 9,535

Projected New Sales Tax Bonds Issuances 2,105 2,285 2,745 2,469 2,156 2,145

Projected Total Sales Tax Bonds Outstanding 12,444 12,387 14,890 16,991 18,674 20,242

Projected Maximum Annual Debt Service 1,171 1,179 1,315 1,521 1,700 1,879

Projected Sales Tax Coverage Ratio 7.0 7.3 6.8 6.0 5.5 5.1

1
Reflects increased deposits to the Sales Tax Revenue Bond Tax Fund from an amount equal to a one percent rate of taxation to two 
percent rate of taxation due to the full retirement of LGAC Bonds on April 1, 2021.
 
 

FY23 Mid-Year Update T-216