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

                                  9221

                          I N  A S S E M B L Y

                            February 4, 2016
                               ___________

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:
  S 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  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.
  (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.

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

                                                           LBD03354-03-6

A. 9221                             2

  (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 EIGHTEEN, 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;
  (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.

A. 9221                             3

  (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 EIGHTEEN,  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.