The New York State Senate

 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   3387
 
                        2023-2024 Regular Sessions
 
                             I N  S E N A T E
 
                             January 31, 2023
                                ___________
 
 Introduced by Sens. KRUEGER, ADDABBO, LIU, MANNION, MAY, O'MARA, SERRANO
   -- read twice and ordered printed, and when printed to be committed to
   the Committee on Budget and Revenue
 
 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.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD03707-01-3
 S. 3387                             2

 
   (E) "FUNDING ACTION OR EXPENDITURE" SHALL INCLUDE DETAILS ON THE  TYPE
 OF  SPENDING, BOTH APPROPRIATED EXPENDITURES, SUCH AS GRANTS, CONTRACTS,
 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;
 S. 3387                             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.