S T A T E O F N E W Y O R K
________________________________________________________________________
4391
2023-2024 Regular Sessions
I N A S S E M B L Y
February 14, 2023
___________
Introduced by M. of A. O'DONNELL -- read once and referred to the
Committee on Governmental Operations
AN ACT to amend the executive law, in relation to enacting the online
revenues and expenditures transparency act
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. The executive law is amended by adding a new section 184 to
read as follows:
§ 184. ONLINE REVENUES AND EXPENDITURES TRANSPARENCY ACT. 1. DEFI-
NITIONS. AS USED IN THIS SECTION:
(A) "SEARCHABLE BUDGET DATABASE WEBSITE" SHALL MEAN A WEBSITE THAT
ALLOWS THE PUBLIC AT NO COST TO SEARCH FOR, OBTAIN, AND AGGREGATE THE
INFORMATION IDENTIFIED IN THIS SECTION.
(B) "ENTITY" AND/OR "RECIPIENT" SHALL MEAN ANY CORPORATION, ASSOCI-
ATION, LIMITED LIABILITY COMPANY, LIMITED LIABILITY PARTNERSHIP, OR ANY
OTHER LEGAL BUSINESS ENTITY. IT SHALL ALSO INCLUDE ANY GRANTEE OR
SUBGRANTEE, CONTRACTOR OR SUBCONTRACTOR, COUNTY, CITY OR OTHER LOCAL
GOVERNMENT ENTITY. IT SHALL NOT INCLUDE ANY INDIVIDUAL RECIPIENT OF
STATE ASSISTANCE.
(C) "AGENCY" SHALL MEAN ANY STATE DEPARTMENT, OFFICE, BOARD, COMMIS-
SION, BUREAU, DIVISION, INSTITUTION, OR INSTITUTION OF HIGHER EDUCATION.
"AGENCY" SPECIFICALLY INCLUDES ANY AUTHORITY CREATED BY AN ACT OF THE
STATE LEGISLATURE, INCLUDING THOSE AUTHORITIES NOT RECEIVING STATE TAX
REVENUE. THIS INCLUDES INDIVIDUAL STATE AGENCIES AND PROGRAMS, AS WELL
AS THOSE PROGRAMS AND ACTIVITIES THAT CROSS AGENCY LINES, AND ALSO
INCLUDES ALL ELECTIVE OFFICES IN THE EXECUTIVE BRANCH OF GOVERNMENT AND
THE LEGISLATURE.
(D) "FUNDING SOURCE" SHALL MEAN THE STATE ACCOUNT FROM WHICH THE
EXPENDITURE IS APPROPRIATED.
(E) "FUNDING ACTION OR EXPENDITURE" SHALL INCLUDE DETAILS ON THE TYPE
OF SPENDING, BOTH APPROPRIATED EXPENDITURES, SUCH AS GRANTS, CONTRACTS,
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD03707-01-3
A. 4391 2
AND APPROPRIATIONS, AND TAX EXPENDITURES, AS DEFINED BY SECTION ONE
HUNDRED EIGHTY-ONE OF THIS ARTICLE. WHERE POSSIBLE, A HYPERLINK TO THE
ACTUAL GRANTS OR CONTRACTS SHALL BE PROVIDED.
(F) "EXPECTED OUTCOME" SHALL INCLUDE, IN RELATION TO CORPORATE SUBSI-
DIES INCLUDING TAX EXEMPTIONS, CREDITS, DIRECT GRANTS, OR INFRASTRUCTURE
ASSISTANCE, THE NUMBER AND QUALITY OF JOBS TO BE CREATED OR RETAINED,
INCLUDING WAGES AND BENEFITS, THE DATE THE JOB GOALS WILL BE REACHED,
THE ESTIMATED INCREASE TO THE STATE TAX BASE, AND WHETHER THE FUNDED
PROJECT INVOLVES THE RELOCATION OF JOBS AND IF SO HOW MANY AND FROM
WHERE.
(G) "FINAL OUTCOME" SHALL INCLUDE, IN RELATION TO CORPORATE SUBSIDIES,
INCLUDING TAX EXEMPTIONS, CREDITS, DIRECT GRANTS, OR INFRASTRUCTURE
ASSISTANCE, THE NUMBER AND QUALITY OF JOBS ACTUALLY CREATED OR RETAINED,
INCLUDING WAGES AND BENEFITS, AND THE ACTUAL INCREASE TO THE STATE TAX
BASE FOR THE FISCAL YEAR IN WHICH BENEFIT WAS GIVEN. THE OUTCOMES
ACHIEVED SHALL ALSO INCLUDE ANY MONEY RECAPTURED FROM CORPORATE SUBSIDY
RECIPIENTS FOR FAILURE TO MEET EXPECTED PERFORMANCE OUTCOMES.
(H) "STATE AUDIT OR REPORT" SHALL INCLUDE ANY AUDIT OR REPORT ISSUED
BY THE COMPTROLLER, ATTORNEY GENERAL, AGENCY, LEGISLATIVE AUDITOR,
LEGISLATIVE COMMITTEE, OR EXECUTIVE BODY RELATING TO THE PAST OR CURRENT
PERFORMANCE OF THE ENTITY OR RECIPIENT OF FUNDS OR THE BUDGET
PROGRAM/ACTIVITY OR AGENCY WHICH THE DIRECTOR OF THE BUDGET DEEMS AS
RELEVANT.
2. NO LATER THAN JANUARY FIRST, TWO THOUSAND TWENTY-FIVE, THE DIRECTOR
OF THE OFFICE FOR TECHNOLOGY, IN COLLABORATION WITH THE DIRECTOR OF THE
BUDGET, SHALL DEVELOP A SINGLE, SEARCHABLE BUDGET DATABASE WEBSITE
ACCESSIBLE BY THE PUBLIC AT NO COST, THAT INCLUDES:
(A) ANNUAL STATE EXPENDITURES OR FUNDING ACTIONS PROVIDED TO ANY ENTI-
TY, RECIPIENT OR AGENCY, AS DETERMINED BY THE DIRECTOR OF THE BUDGET
INCLUDING THE NAME AND LOCATION OF ANY SUCH ENTITY, RECIPIENT OR AGENCY,
THE FUNDING SOURCE, THE AMOUNT OF FUNDS APPROPRIATED INCLUDING TAX
EXPENDITURES OR OTHER SUBSIDIES, THE FUNDING AGENCY OR AUTHORITY, AND A
DESCRIPTION OF THE PURPOSE OF THE FUNDING ACTION OR EXPENDITURE. IF THE
FUNDING ACTION OR EXPENDITURE IS A TAX EXPENDITURE, INFORMATION ABOUT
THE EXPECTED OUTCOME OF SUCH TAX EXPENDITURE SHALL BE INCLUDED AND
INFORMATION CONCERNING THE FINAL OUTCOME SHALL BE PROVIDED WITHIN THIRTY
DAYS FROM WHEN IT IS REPORTED TO THE APPROPRIATE STATE AGENCY;
(B) BOND DEBT PAYMENTS AND DEBT SERVICE INCLUDING, BUT NOT LIMITED TO,
AMOUNTS OF BOND INTEREST PAID AND SOURCES OF FUNDS PAID FOR INDIVIDUAL
BOND ISSUES;
(C) LOCAL AID TO CITIES AND TOWNS INCLUDING, BUT NOT LIMITED TO,
AMOUNTS PAID TO INDIVIDUAL UNITS OF GOVERNMENT FOR INDIVIDUALLY IDEN-
TIFIABLE AID PROGRAMS;
(D) ANNUAL REVENUES, AS DETERMINED BY THE DIRECTOR OF THE BUDGET WHICH
SHALL INCLUDE, BUT NOT BE LIMITED TO:
(I) RECEIPTS OR DEPOSITS BY ANY AGENCY INTO FUNDS ESTABLISHED WITHIN
THE STATE TREASURY;
(II) TAX REVENUE RECEIVED;
(III) AGENCY EARNINGS INCLUDING, BUT NOT LIMITED TO, AMOUNTS COLLECTED
BY EACH AGENCY FOR MERCHANDISE SOLD, SERVICES PERFORMED, LICENSES AND
PERMITS ISSUED, OR REGULATION;
(IV) REVENUE FOR THE USE OF MONEY AND PROPERTY INCLUDING, BUT NOT
LIMITED TO, AMOUNTS RECEIVED FOR COMPENSATION FOR THE USE OF STATE-OWNED
MONEY AND PROPERTY;
A. 4391 3
(V) GIFTS, DONATIONS AND FEDERAL GRANTS INCLUDING, BUT NOT LIMITED TO,
AMOUNTS RECEIVED FROM PUBLIC AND PRIVATE ENTITIES TO AID IN SUPPORT OF A
SPECIFIC FUNCTION OR OTHER GOVERNMENTAL ACTIVITY; AND
(VI) OTHER REVENUE INCLUDING, BUT NOT LIMITED TO, RECEIPTS NOT CLASSI-
FIED ELSEWHERE.
(E) ANNUAL BONDED INDEBTEDNESS WHICH SHALL INCLUDE, BUT NOT BE LIMITED
TO, THE AMOUNT OF THE TOTAL ORIGINAL OBLIGATION STATED IN TERMS OF PRIN-
CIPAL AND INTEREST, THE TERM OF THE OBLIGATION, THE SOURCE OF FUNDING
FOR REPAYMENT OF THE OBLIGATION, THE AMOUNTS OF PRINCIPAL AND INTEREST
PREVIOUSLY PAID TO REDUCE THE OBLIGATION, THE BALANCE REMAINING OF THE
OBLIGATION, ANY REFINANCING OF THE OBLIGATION, AND THE CITED STATUTORY
AUTHORITY TO ISSUE SUCH BONDS.
(F) A LINK TO ANY STATE AUDIT OR REPORT.
(G) ANY OTHER RELEVANT INFORMATION SPECIFIED BY THE DIRECTOR OF THE
BUDGET.
3. NO LATER THAN FEBRUARY FIRST, TWO THOUSAND TWENTY-FIVE, THE DIREC-
TOR OF THE BUDGET SHALL PUT INTO OPERATION THE SEARCHABLE BUDGET DATA-
BASE WEBSITE.
4. THE SEARCHABLE BUDGET DATABASE WEBSITE SHALL RETAIN INFORMATION FOR
EACH FISCAL YEAR ON THE SINGLE WEBSITE FOR NOT LESS THAN TEN YEARS AND
SHALL INCLUDE DATA FOR THE MOST RECENT FISCAL YEARS.
5. THE DIRECTOR OF THE BUDGET SHALL UPDATE THE SEARCHABLE BUDGET DATA-
BASE WEBSITE AS NEW DATA BECOMES AVAILABLE TO HIM OR HER. ALL AGENCIES
SHALL PROVIDE TO THE DIRECTOR OF THE BUDGET ALL DATA THAT IS REQUIRED TO
BE INCLUDED IN THE SEARCHABLE BUDGET DATABASE WEBSITE NOT LATER THAN
THIRTY DAYS AFTER THE DATA BECOMES AVAILABLE TO THE AGENCY. THE DIRECTOR
OF THE BUDGET SHALL PROVIDE GUIDANCE TO AGENCY HEADS TO ENSURE COMPLI-
ANCE WITH THIS SECTION.
6. NOTHING IN THIS SECTION SHALL PERMIT OR REQUIRE THE LISTING OF
INDIVIDUAL BUSINESSES' TAX LIABILITY, PROFITS, SALES OR LOSSES.
7. THE DIRECTOR OF THE BUDGET AND THE DIRECTOR OF THE OFFICE FOR TECH-
NOLOGY SHALL NOT BE CONSIDERED IN COMPLIANCE WITH THIS SECTION IF THE
DATA REQUIRED FOR THE SEARCHABLE BUDGET DATABASE WEBSITE IS NOT AVAIL-
ABLE IN A SEARCHABLE AND AGGREGATE MANNER OR IF THE PUBLIC IS REDIRECTED
BY THE SEARCHABLE BUDGET DATABASE WEBSITE TO OTHER GOVERNMENT WEBSITES,
UNLESS EACH OF THOSE WEBSITES COMPLIES WITH THE REQUIREMENTS OF THIS
SECTION.
§ 2. This act shall take effect on the ninetieth day after it shall
have become a law.