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Taxation and Finance, Department of

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Agency Web Site: https://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 $76 billion in State taxes and about $40 billion in local taxes; administers 34 State and 11 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 2020 Executive Budget recommends $468.6 million All Funds ($271.9 million General Fund; $196.6 million Other Funds) for the Department of Taxation and Finance. This is an increase of $3.2 million, or 0.7 percent from FY 2019 levels. The Executive Budget recommends a workforce of 4,085 FTEs for the Department. This fill level is 110 FTEs, or 2.8 percent, above the FY 2019 budget. The increase of staff and funds is driven by an increase in resources to the audit and enforcement teams, which will reduce or deny more fraudulent refunds before they are issued and help analyze more returns for fraud after they have been filed and processed. There is also a decrease in funds as a set of equitable sharing funds are eliminated. The FY 2019 budget created new equitable sharing funds, and after a full transition, the old equitable sharing funds are no longer active.

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 2019
Appropriations
Recommended
FY 2020
Change From
FY 2019
Reappropriations
Recommended
FY 2020
State Operations 460,413,400 463,635,400 3,222,000 13,200,000
Aid To Localities 4,926,000 4,926,000 0 0
Total 465,339,400 468,561,400 3,222,000 13,200,000

ALL FUND TYPES
PROJECTED LEVELS OF EMPLOYMENT BY PROGRAM
FILLED ANNUAL SALARIED POSITIONS
Program FY 2019
Estimated FTEs
03/31/19
FY 2020
Estimated FTEs
03/31/20
FTE Change
Administration and Operations
General Fund 300 300 0
Conciliation and Mediation
General Fund 23 23 0
New York State Secure Choice Savings
Special Revenue Funds - Other 6 6 0
Revenue Analysis, Collection, Enforcement, Processing, and Real Property Tax
General Fund 2,953 3,063 110
Special Revenue Funds - Other 661 661 0
Treasury Management
Special Revenue Funds - Other 32 32 0
Total 3,975 4,085 110

STATE OPERATIONS
ALL FUNDS FINANCIAL REQUIREMENTS BY FUND TYPE
APPROPRIATIONS
(dollars)
Fund Type Available
FY 2019
Recommended
FY 2020
Change
General Fund 261,994,000 271,016,000 9,022,000
Internal Service Funds 74,642,400 74,642,400 0
Special Revenue Funds - Federal 5,000,000 0 (5,000,000)
Special Revenue Funds - Other 118,777,000 117,977,000 (800,000)
Total 460,413,400 463,635,400 3,222,000
Adjustments:
Transfer(s) To
Civil Service, Department of
General Fund 86,000
Employee Relations, Office of
General Fund 94,000
Appropriated FY 2019 460,593,400

STATE OPERATIONS
ALL FUNDS FINANCIAL REQUIREMENTS BY PROGRAM
APPROPRIATIONS
(dollars)
Program Available
FY 2019
Recommended
FY 2020
Change
Administration and Operations
General Fund 33,562,000 33,562,000 0
Conciliation and Mediation
General Fund 1,629,000 1,629,000 0
New York State Secure Choice Savings
Special Revenue Funds - Other 4,000,000 4,000,000 0
New York State is Open for Business
General Fund 250,000 250,000 0
Revenue Analysis, Collection, Enforcement, Processing, and Real Property Tax
General Fund 226,553,000 235,575,000 9,022,000
Internal Service Funds 74,642,400 74,642,400 0
Special Revenue Funds - Federal 5,000,000 0 (5,000,000)
Special Revenue Funds - Other 108,239,000 107,439,000 (800,000)
Treasury Management
Special Revenue Funds - Other 6,538,000 6,538,000 0
Total 460,413,400 463,635,400 3,222,000

STATE OPERATIONS - GENERAL FUND
SUMMARY OF PERSONAL SERVICE APPROPRIATIONS AND CHANGES
FY 2020 RECOMMENDED
(dollars)
Program Total Personal Service Regular
(Annual Salaried)
Amount Change Amount Change
Administration and Operations 17,776,000 0 17,574,000 0
Conciliation and Mediation 1,551,000 0 1,551,000 0
New York State is Open for Business 250,000 0 250,000 0
Revenue Analysis, Collection, Enforcement, Processing, and Real Property Tax 226,002,000 8,622,000 222,565,000 7,622,000
Total 245,579,000 8,622,000 241,940,000 7,622,000
STATE OPERATIONS - GENERAL FUND
SUMMARY OF PERSONAL SERVICE APPROPRIATIONS AND CHANGES
FY 2020 RECOMMENDED CONTINUED
(dollars)
Program Temporary Service
(Nonannual Salaried)
Holiday/Overtime Pay
Amount Change Amount Change
Administration and Operations 142,000 0 60,000 0
Revenue Analysis, Collection, Enforcement, Processing, and Real Property Tax 1,247,000 0 2,190,000 1,000,000
Total 1,389,000 0 2,250,000 1,000,000

STATE OPERATIONS - GENERAL FUND
SUMMARY OF NONPERSONAL SERVICE AND MAINTENANCE UNDISTRIBUTED
APPROPRIATIONS AND CHANGES
FY 2020 RECOMMENDED
(dollars)
Program Total Supplies and Materials
Amount Change Amount Change
Administration and Operations 15,786,000 0 3,018,000 0
Conciliation and Mediation 78,000 0 4,000 0
Revenue Analysis, Collection, Enforcement, Processing, and Real Property Tax 9,573,000 400,000 768,000 0
Total 25,437,000 400,000 3,790,000 0
STATE OPERATIONS - GENERAL FUND
SUMMARY OF NONPERSONAL SERVICE AND MAINTENANCE UNDISTRIBUTED
APPROPRIATIONS AND CHANGES
FY 2020 RECOMMENDED CONTINUED
(dollars)
Program Travel Contractual Services
Amount Change Amount Change
Administration and Operations 134,000 0 11,743,000 0
Conciliation and Mediation 69,000 0 4,000 0
Revenue Analysis, Collection, Enforcement, Processing, and Real Property Tax 5,129,000 0 3,555,000 400,000
Total 5,332,000 0 15,302,000 400,000
STATE OPERATIONS - GENERAL FUND
SUMMARY OF NONPERSONAL SERVICE AND MAINTENANCE UNDISTRIBUTED
APPROPRIATIONS AND CHANGES
FY 2020 RECOMMENDED CONTINUED
(dollars)
Program Equipment
Amount Change
Administration and Operations 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 2020 RECOMMENDED
(dollars)
Program Total Personal Service
Amount Change Amount Change
New York State Secure Choice Savings 4,000,000 0 354,000 0
Revenue Analysis, Collection, Enforcement, Processing, and Real Property Tax 182,081,400 (5,800,000) 75,416,600 2,443,000
Treasury Management 6,538,000 0 2,575,000 0
Total 192,619,400 (5,800,000) 78,345,600 2,443,000
STATE OPERATIONS - OTHER THAN GENERAL FUND
SUMMARY OF APPROPRIATIONS AND CHANGES
FY 2020 RECOMMENDED CONTINUED
(dollars)
Program Nonpersonal Service
Amount Change
New York State Secure Choice Savings 3,646,000 0
Revenue Analysis, Collection, Enforcement, Processing, and Real Property Tax 106,664,800 (8,243,000)
Treasury Management 3,963,000 0
Total 114,273,800 (8,243,000)

AID TO LOCALITIES
ALL FUNDS FINANCIAL REQUIREMENTS BY FUND TYPE
APPROPRIATIONS
(dollars)
Fund Type Available
FY 2019
Recommended
FY 2020
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 2019
Recommended
FY 2020
Change
Medical Marihuana
Special Revenue Funds - Other 4,000,000 4,000,000 0
Revenue Analysis, Collection, Enforcement, Processing, and Real Property Tax
General Fund 926,000 926,000 0
Total 4,926,000 4,926,000 0

Note: Most recent estimates as of 1/15/2019

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