S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                 1773--A

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                               (PREFILED)

                             January 9, 2013
                               ___________

Introduced  by Sens. KRUEGER, PERKINS, SERRANO -- read twice and ordered
  printed, and when printed to be committed to the Committee on  Finance
  --  recommitted  to the Committee on Finance in accordance with Senate
  Rule  6,  sec.  8  --  committee  discharged,  bill  amended,  ordered
  reprinted as amended and recommitted to said committee

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 183 to
read as follows:
  S  183.  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 RECIPIENTS" 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.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
              

                                                           LBD01247-02-4

S. 1773--A                          2

  (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,
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 SIXTEEN, 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;

S. 1773--A                          3

  (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;
  (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 SIXTEEN, THE DIRECTOR OF
THE BUDGET SHALL PUT  INTO  OPERATION  THE  SEARCHABLE  BUDGET  DATABASE
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.
  S 2. This act shall take effect on the ninetieth day  after  it  shall
have become a law.