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Taxation and Finance, Department of

Agency Web Site: http://www.tax.ny.gov/Link to External Website

Mission

To efficiently collect tax revenues in support of State services and programs while acting with integrity and fairness in the administration of the tax laws of New York State.

Organization and Staffing

The Department of Taxation and Finance (DTF) collects tax revenue and provides associated services in support of certain New York State government operations. In fulfilling its responsibilities, the Department collects and accounts for $71 billion in State taxes and about $45 billion in local taxes; administers 34 State and 10 local taxes, including New York City and City of Yonkers income taxes, as well as the Metropolitan Commuter Transportation Mobility Tax; and processes about 26 million returns. The Department also manages the State Treasury, which provides investment and cash management services to various State agencies and public benefit corporations, and acts on the Tax Commissioner's behalf as joint custodian of the State's General Checking Account. On June 6, 2010, the Department statutorily merged with the former Office of Real Property Services (ORPS) in order to realize significant savings and efficiencies, and enhance the State's oversight of local property tax administration.

Budget Highlights

The FY 2019 Executive Budget recommends $461.5 million All Funds ($262.2 million General Fund; $194.4 million Other Funds) for the Department of Taxation and Finance. This is an increase of $5 million, or 1.1 percent from FY 2018 levels. The increase is driven by a change at the Federal level with respect to equitable sharing funds. However, the net appropriation utilization will remain at FY 2018 levels as the existing appropriation authority transitions to the new subfunds. The Executive Budget recommends a workforce of 3,978 FTEs for the Department. This fill level is consistent with FY 2018 budget.

Program Highlights

The Tax Department efficiently collects tax revenues with integrity, fairness, and a customer service focus. The Department is actively modernizing and right-sizing to be more efficient, effective, and accountable to its customers. Forward-looking operational goals include:

  • Strategically invest in enabling technologies and business intelligence to optimize outcomes.
  • Rapidly and nimbly deploy resources to address fluctuations, trends, and operational changes and challenges.
  • Recruit, develop, and retain top talent.

Department operations are organized along major functional lines:

Administration and Operations: Supports the Department’s revenue-generation mission through the delivery of legal, financial, personnel, and other critical services.

Conciliation and Mediation: Provides taxpayers with a statutorily-mandated option of informal and impartial dispute resolution in an attempt to avoid time-consuming formal administrative hearings with the Division of Tax Appeals.

Revenue Analysis, Collection, Enforcement, Processing, and Real Property Tax: Reviews tax policies and proposals; develops tax forms, instructions, and guidance; captures tax return data and maintains taxpayer records; processes payments and refunds; responds to taxpayer inquiries; identifies and resolves errors; identifies and investigates noncompliance with the tax code; collects delinquent taxes; oversees local property tax administration in New York State; performs assessment equalization in order to apportion property taxes and calculate State aid; determines assessments on specific property categories; and delivers assessment support services to local governments.

Treasury Management: Acts on the Tax Commissioner’s behalf as custodian of the State Treasury and joint-custodian of the State’s General Checking Account.

ALL FUNDS
APPROPRIATIONS
(dollars)
Category Available
FY 2018
Appropriations
Recommended
FY 2019
Change From
FY 2018
Reappropriations
Recommended
FY 2019
State Operations 451,593,400 456,593,400 5,000,000 3,000,000
Aid To Localities 4,926,000 4,926,000 0 0
Total 456,519,400 461,519,400 5,000,000 3,000,000

ALL FUND TYPES
PROJECTED LEVELS OF EMPLOYMENT BY PROGRAM
FILLED ANNUAL SALARIED POSITIONS
Program FY 2018
Estimated FTEs
03/31/18
FY 2019
Estimated FTEs
03/31/19
FTE Change
Administration and Operation
General Fund 300 300 0
Conciliation and Mediation
General Fund 23 23 0
Real Property Tax Services, Office of
General Fund 84 0 (84)
Special Revenue Funds - Other 29 0 (29)
Revenue Analysis, Collection, Enforcement, Processing, and Real Property Tax
General Fund 2,870 2,954 84
Special Revenue Funds - Other 640 669 29
Treasury Management
Special Revenue Funds - Other 32 32 0
Total 3,978 3,978 0

STATE OPERATIONS
ALL FUNDS FINANCIAL REQUIREMENTS BY FUND TYPE
APPROPRIATIONS
(dollars)
Fund Type Available
FY 2018
Recommended
FY 2019
Change
General Fund 262,174,000 262,174,000 0
Special Revenue Funds - Federal 5,000,000 5,000,000 0
Special Revenue Funds - Other 106,977,000 114,777,000 7,800,000
Internal Service Funds 77,442,400 74,642,400 (2,800,000)
Total 451,593,400 456,593,400 5,000,000

STATE OPERATIONS
ALL FUNDS FINANCIAL REQUIREMENTS BY PROGRAM
APPROPRIATIONS
(dollars)
Program Available
FY 2018
Recommended
FY 2019
Change
Administration and Operation
General Fund 33,742,000 33,742,000 0
Conciliation and Mediation
General Fund 1,629,000 1,629,000 0
NY State is Open for Business
General Fund 250,000 250,000 0
Real Property Tax Services, Office of
General Fund 7,068,000 0 (7,068,000)
Special Revenue Funds - Other 4,191,000 0 (4,191,000)
Revenue Analysis, Collection, Enforcement, Processing, and Real Property Tax
General Fund 219,485,000 226,553,000 7,068,000
Special Revenue Funds - Federal 5,000,000 5,000,000 0
Special Revenue Funds - Other 98,248,000 108,239,000 9,991,000
Internal Service Funds 77,442,400 74,642,400 (2,800,000)
Treasury Management
Special Revenue Funds - Other 4,538,000 6,538,000 2,000,000
Total 451,593,400 456,593,400 5,000,000

STATE OPERATIONS - GENERAL FUND
SUMMARY OF PERSONAL SERVICE APPROPRIATIONS AND CHANGES
FY 2019 RECOMMENDED
(dollars)
Program Total Personal Service Regular
(Annual Salaried)
Amount Change Amount Change
Administration and Operation 17,950,000 0 17,748,000 0
Conciliation and Mediation 1,551,000 0 1,551,000 0
NY State is Open for Business 250,000 0 250,000 0
Revenue Analysis, Collection, Enforcement, Processing, and Real Property Tax 217,380,000 6,486,000 214,943,000 6,486,000
Total 237,131,000 6,486,000 234,492,000 6,486,000
STATE OPERATIONS - GENERAL FUND
SUMMARY OF PERSONAL SERVICE APPROPRIATIONS AND CHANGES
FY 2019 RECOMMENDED CONTINUED
(dollars)
Program Temporary Service
(Nonannual Salaried)
Holiday/Overtime Pay
Amount Change Amount Change
Administration and Operation 142,000 0 60,000 0
Revenue Analysis, Collection, Enforcement, Processing, and Real Property Tax 1,247,000 0 1,190,000 0
Total 1,389,000 0 1,250,000 0

STATE OPERATIONS - GENERAL FUND
SUMMARY OF NONPERSONAL SERVICE AND MAINTENANCE UNDISTRIBUTED
APPROPRIATIONS AND CHANGES
FY 2019 RECOMMENDED
(dollars)
Program Total Supplies and Materials
Amount Change Amount Change
Administration and Operation 15,792,000 0 3,018,000 0
Conciliation and Mediation 78,000 0 4,000 0
Real Property Tax Services, Office of 0 (582,000) 0 (32,000)
Revenue Analysis, Collection, Enforcement, Processing, and Real Property Tax 9,173,000 582,000 768,000 32,000
Total 25,043,000 0 3,790,000 0
STATE OPERATIONS - GENERAL FUND
SUMMARY OF NONPERSONAL SERVICE AND MAINTENANCE UNDISTRIBUTED
APPROPRIATIONS AND CHANGES
FY 2019 RECOMMENDED CONTINUED
(dollars)
Program Travel Contractual Services
Amount Change Amount Change
Administration and Operation 140,000 0 11,743,000 0
Conciliation and Mediation 69,000 0 4,000 0
Real Property Tax Services, Office of 0 (129,000) 0 (421,000)
Revenue Analysis, Collection, Enforcement, Processing, and Real Property Tax 5,129,000 129,000 3,155,000 421,000
Total 5,338,000 0 14,902,000 0
STATE OPERATIONS - GENERAL FUND
SUMMARY OF NONPERSONAL SERVICE AND MAINTENANCE UNDISTRIBUTED
APPROPRIATIONS AND CHANGES
FY 2019 RECOMMENDED CONTINUED
(dollars)
Program Equipment
Amount Change
Administration and Operation 891,000 0
Conciliation and Mediation 1,000 0
Revenue Analysis, Collection, Enforcement, Processing, and Real Property Tax 121,000 0
Total 1,013,000 0

STATE OPERATIONS - OTHER THAN GENERAL FUND
SUMMARY OF APPROPRIATIONS AND CHANGES
FY 2019 RECOMMENDED
(dollars)
Program Total Personal Service
Amount Change Amount Change
Real Property Tax Services, Office of 0 (4,191,000) 0 (2,618,000)
Revenue Analysis, Collection, Enforcement, Processing, and Real Property Tax 187,881,400 7,191,000 72,973,600 2,118,000
Treasury Management 6,538,000 2,000,000 2,575,000 500,000
Total 194,419,400 5,000,000 75,548,600 0
STATE OPERATIONS - OTHER THAN GENERAL FUND
SUMMARY OF APPROPRIATIONS AND CHANGES
FY 2019 RECOMMENDED CONTINUED
(dollars)
Program Nonpersonal Service Maintenance Undistributed
Amount Change Amount Change
Real Property Tax Services, Office of 0 (1,573,000) 0 0
Revenue Analysis, Collection, Enforcement, Processing, and Real Property Tax 109,907,800 73,000 5,000,000 5,000,000
Treasury Management 3,963,000 1,500,000 0 0
Total 113,870,800 0 5,000,000 5,000,000

AID TO LOCALITIES
ALL FUNDS FINANCIAL REQUIREMENTS BY FUND TYPE
APPROPRIATIONS
(dollars)
Fund Type Available
FY 2018
Recommended
FY 2019
Change
General Fund 926,000 926,000 0
Special Revenue Funds - Other 4,000,000 4,000,000 0
Total 4,926,000 4,926,000 0

AID TO LOCALITIES
ALL FUNDS FINANCIAL REQUIREMENTS BY PROGRAM
APPROPRIATIONS
(dollars)
Program Available
FY 2018
Recommended
FY 2019
Change
Medical Marihuana
Special Revenue Funds - Other 4,000,000 4,000,000 0
Real Property Tax Services, Office of
General Fund 926,000 0 (926,000)
Revenue Analysis, Collection, Enforcement, Processing, and Real Property Tax
General Fund 0 926,000 926,000
Total 4,926,000 4,926,000 0

Note: Most recent estimates as of 01/16/2018

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