Taxation and Finance, Department of
skip breadcrumbsAgency Web Site: https://www.tax.ny.gov/
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FY 2019 budget created new equitable sharing funds, and after a full transition, the old equitable sharing funds are no longer active.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.
| 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 |
| 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 |
| 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 | ||
| 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 |
| 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 |
| 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 |
| 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 |
| 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 |
| 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 |
| 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 |
| 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) |
| 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 |
| 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