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S03387 Text:

                STATE OF NEW YORK
                               2023-2024 Regular Sessions
                    IN SENATE
                                    January 31, 2023
          -- 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:
     1    Section 1. The executive law is amended by adding a new section 184 to
     2  read as follows:
     3    §  184.  Online  revenues and expenditures transparency act. 1.  Defi-
     4  nitions. As used in this section:
     5    (a) "Searchable budget database website" shall  mean  a  website  that
     6  allows  the  public  at no cost to search for, obtain, and aggregate the
     7  information identified in this section.
     8    (b) "Entity" and/or "recipient" shall mean  any  corporation,  associ-
     9  ation,  limited liability company, limited liability partnership, or any
    10  other legal business entity.  It  shall  also  include  any  grantee  or
    11  subgrantee,  contractor  or  subcontractor,  county, city or other local
    12  government entity. It shall not  include  any  individual  recipient  of
    13  state assistance.
    14    (c)  "Agency"  shall mean any state department, office, board, commis-
    15  sion, bureau, division, institution, or institution of higher education.
    16  "Agency" specifically includes any authority created by an  act  of  the
    17  state  legislature,  including those authorities not receiving state tax
    18  revenue. This includes individual state agencies and programs,  as  well
    19  as  those  programs  and  activities  that  cross agency lines, and also
    20  includes all elective offices in the executive branch of government  and
    21  the legislature.
    22    (d)  "Funding  source"  shall  mean  the  state account from which the
    23  expenditure is appropriated.
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.

        S. 3387                             2
     1    (e) "Funding action or expenditure" shall include details on the  type
     2  of  spending, both appropriated expenditures, such as grants, contracts,
     3  and appropriations, and tax expenditures,  as  defined  by  section  one
     4  hundred  eighty-one  of this article. Where possible, a hyperlink to the
     5  actual grants or contracts shall be provided.
     6    (f)  "Expected outcome" shall include, in relation to corporate subsi-
     7  dies including tax exemptions, credits, direct grants, or infrastructure
     8  assistance, the number and quality of jobs to be  created  or  retained,
     9  including  wages  and  benefits, the date the job goals will be reached,
    10  the estimated increase to the state tax base,  and  whether  the  funded
    11  project  involves  the  relocation  of  jobs and if so how many and from
    12  where.
    13    (g) "Final outcome" shall include, in relation to corporate subsidies,
    14  including tax exemptions,  credits,  direct  grants,  or  infrastructure
    15  assistance, the number and quality of jobs actually created or retained,
    16  including  wages  and benefits, and the actual increase to the state tax
    17  base for the fiscal year  in  which  benefit  was  given.  The  outcomes
    18  achieved  shall also include any money recaptured from corporate subsidy
    19  recipients for failure to meet expected performance outcomes.
    20    (h) "State audit or report" shall include any audit or  report  issued
    21  by  the  comptroller,  attorney  general,  agency,  legislative auditor,
    22  legislative committee, or executive body relating to the past or current
    23  performance  of  the  entity  or  recipient  of  funds  or  the   budget
    24  program/activity  or  agency  which  the director of the budget deems as
    25  relevant.
    26    2. No later than January first, two thousand twenty-five, the director
    27  of the office for technology, in collaboration with the director of  the
    28  budget,  shall  develop  a  single,  searchable  budget database website
    29  accessible by the public at no cost, that includes:
    30    (a) Annual state expenditures or funding actions provided to any enti-
    31  ty, recipient or agency, as determined by the  director  of  the  budget
    32  including the name and location of any such entity, recipient or agency,
    33  the  funding  source,  the  amount  of  funds appropriated including tax
    34  expenditures or other subsidies, the funding agency or authority, and  a
    35  description  of the purpose of the funding action or expenditure. If the
    36  funding action or expenditure is a tax  expenditure,  information  about
    37  the  expected  outcome  of  such  tax  expenditure shall be included and
    38  information concerning the final outcome shall be provided within thirty
    39  days from when it is reported to the appropriate state agency;
    40    (b) Bond debt payments and debt service including, but not limited to,
    41  amounts of bond interest paid and sources of funds paid  for  individual
    42  bond issues;
    43    (c)  Local  aid  to  cities  and  towns including, but not limited to,
    44  amounts paid to individual units of government  for  individually  iden-
    45  tifiable aid programs;
    46    (d) Annual revenues, as determined by the director of the budget which
    47  shall include, but not be limited to:
    48    (i)  receipts  or deposits by any agency into funds established within
    49  the state treasury;
    50    (ii) tax revenue received;
    51    (iii) agency earnings including, but not limited to, amounts collected
    52  by each agency for merchandise sold, services  performed,  licenses  and
    53  permits issued, or regulation;
    54    (iv)  revenue  for  the  use  of money and property including, but not
    55  limited to, amounts received for compensation for the use of state-owned
    56  money and property;

        S. 3387                             3
     1    (v) gifts, donations and federal grants including, but not limited to,
     2  amounts received from public and private entities to aid in support of a
     3  specific function or other governmental activity; and
     4    (vi) other revenue including, but not limited to, receipts not classi-
     5  fied elsewhere.
     6    (e) Annual bonded indebtedness which shall include, but not be limited
     7  to, the amount of the total original obligation stated in terms of prin-
     8  cipal  and  interest,  the term of the obligation, the source of funding
     9  for repayment of the obligation, the amounts of principal  and  interest
    10  previously  paid  to reduce the obligation, the balance remaining of the
    11  obligation, any refinancing of the obligation, and the  cited  statutory
    12  authority to issue such bonds.
    13    (f) A link to any state audit or report.
    14    (g)  Any  other  relevant information specified by the director of the
    15  budget.
    16    3. No later than February first, two thousand twenty-five, the  direc-
    17  tor  of  the budget shall put into operation the searchable budget data-
    18  base website.
    19    4. The searchable budget database website shall retain information for
    20  each fiscal year on the single website for not less than ten  years  and
    21  shall include data for the most recent fiscal years.
    22    5. The director of the budget shall update the searchable budget data-
    23  base  website  as new data becomes available to him or her. All agencies
    24  shall provide to the director of the budget all data that is required to
    25  be included in the searchable budget database  website  not  later  than
    26  thirty days after the data becomes available to the agency. The director
    27  of  the  budget shall provide guidance to agency heads to ensure compli-
    28  ance with this section.
    29    6. Nothing in this section shall permit  or  require  the  listing  of
    30  individual businesses' tax liability, profits, sales or losses.
    31    7. The director of the budget and the director of the office for tech-
    32  nology  shall  not  be considered in compliance with this section if the
    33  data required for the searchable budget database website is  not  avail-
    34  able in a searchable and aggregate manner or if the public is redirected
    35  by  the searchable budget database website to other government websites,
    36  unless each of those websites complies with  the  requirements  of  this
    37  section.
    38    §  2.  This  act shall take effect on the ninetieth day after it shall
    39  have become a law.
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