Dear Fellow New Yorker:

As New York’s chief financial officer, I want to makeinformation about the State’s finances as understand-able and available to as many New Yorkers as possible.

This guide is just one of my efforts to make informa-tion accessible to all New Yorkers. You can find muchmore information about New York’s State and local gov-ernments on my website: www.osc.state.ny.us.

I hope you find this guide helpful.

Sincerely,

Thomas P. DiNapoliState Comptroller

September 2010

YOUR TAX DOLLARSWHERE TAXES COME FROM, WHERE THEY GO ...................... 2FEDERAL GRANTS SPENDING ....................................................... 3SPENDING FROM STATE RESOURCES......................................... 4SPENDING PER PERSON BY PROGRAM ...................................... 5TAXES: HOW DO WE COMPARE? .................................................. 6

EDUCATIONFUNDING SOURCES .......................................................................... 7

NEW YORK’S DEBTHOW MUCH DEBT DOES THE STATE HAVE? ....................... 8DEBT PER CAPITA AND DEBT AS A PERCENTAGE OF

PERSONAL INCOME ..................................................................... 9

NEW YORK’S ECONOMYCHANGE IN UNEMPLOYMENT BY MAJOR AREA ........... 1 0PERSONAL INCOME PER PERSON ......................................... 1 1RECIPIENTS OF PUBLIC ASSISTANCE/FOOD STAMPS .... 1 1

INFRASTRUCTUREHIGHWAY CONDITION RATINGS ................................................ 12

HEALTHMEDICAID COSTS .......................................................................... 1 3

STATE REVENUE AND SPENDING DETAILSSTATE REVENUE DETAILS ............................................................ 14STATE SPENDING DETAILS ........................................................... 15FEDERAL GRANTS RECEIVED AND DISBURSED .................. 16

SOURCES FOR ADDITIONAL INFORMATIONOPEN BOOK NEW YORK ................................................................ 17

TABLE OF CONTENTS

2 | THE CITIZENS’ GUIDE 2010

STATE FUNDS 2009-2010The State Collected and Borrowed $81.7 Billion

The State Spent $82.2 Billion

Business Taxes, 9.1%

Education,39.3%

Public Health,21.4%

GeneralGovernment,

11.8%

Public Safety,5.3%

Public Welfare,5.0%

Support and RegulateBusiness, 1.2%

LocalGovernments,

1.6%Environment andRecreation, 1.1%

Transportation,7.3%

Repay Debt, 6.0%

Personal IncomeTaxes, 42.6%

Other Receipts,21.4%

Consumer Taxes,15.7%

Other Taxes,3.2%

Lottery Income, 3.6%

Borrowed, 4.4%

A POCKET REFERENCE TO NEW YORK STATE’S FINANCES | 3

Public Health,70.5%

Public Welfare, 12.6%

Public Safety, 1.3%

Environment andRecreation, 0.4%

Transportation, 3.5%

Education,10.3%

Local Governments, 0.5%

Support and RegulateBusiness, 0.1%

General Government, 0.8%

The State Spent $44.7 Billion from theFederal Government

Health andSocial Services,

53.8%

Labor, 35.5%

Education, 8.0%

Transportation, 1.7%

Energy and Environment, 1.0%

The State Spent $13.5 Billion of AmericanRecovery and Reinvestment Act Funds

4 | THE CITIZENS’ GUIDE 2010

Total Spending from State Resources

Total State Spending fromState Resources per Person

Since 2006, spending from State resources increased16.8%. Inflation-adjusted spending increased 9.5%

over the same period.

figures in billions

70.4

77.8

81.783.6

82.2

$60

$65

$70

$75

$80

$85

2006 2007 2008 2009 2010

Spending adjusted to inflation rateSpending from State resources

4,2344,032

3,656

4,291 4,206

$0

$1,000

$2,000

$3,000

$4,000

$5,000

2006 2007 2008 2009 2010

A POCKET REFERENCE TO NEW YORK STATE’S FINANCES | 5

494

51

308

899

48

1,653

65211254 222

$0

$200

$400

$600

$800

$1,000

$1,200

$1,400

$1,600

$1,800

Educati

on

PublicHeal

th

Gener

al Gov

ernmen

t

Transp

ortat

ion

Repay

Deb

t

Public Sa

fety

PublicW

elfar

e

Local

Govern

ments

Support an

d Reg

ulate B

usiness

Environ

ment a

nd Recr

eatio

n

Total Spending from State Resourcesper Person by Program for 2009-2010

Spending for Education and Public Health account for60.7% of total spending from State resources.

6 | THE CITIZENS’ GUIDE 2010

Taxes per $1,000 of Personal Income

Local taxes in New York are 78.7% above thenational average, while State taxes are 8.7% above

the national average.

116

47

69

159

8475

$0

$20

$40

$60

$80

$100

$120

$140

$160

$180

State Taxes Local Taxes State and Local TaxesCombined

National AverageNew York State

A POCKET REFERENCE TO NEW YORK STATE’S FINANCES | 7

Education Funding Sourcesfigures in billions

In 2007-08, support for public elementary andsecondary schools came from Federal, State and local

sources in the amount of $2.6 billion, $23.6 billionand $26 billion, respectively.

$0

$5

$10

$15

$20

$25

$30

2003-04 2004-05 2005-06 2006-07 2007-08

Federal State Local

8 | THE CITIZENS’ GUIDE 2010

4.6 4.1 3.8 3.5 3.2 3.4

31.6 32.0 35.5 36.6 41.550.7

5.2 4.99.9 11.8

11.0

9.8

$0

$10

$20

$30

$40

$50

$60

$70

1999-00 2001-02 2003-04 2005-06 2007-08 2009-10

Non-CapitalNon-Voter Approved CapitalVoter Approved Capital

State-Funded Debtfigures in billions

State-funded debt increased 54.3% since 2000. Non-voter approved capital debt accounted for 79.3% of

the State-funded debt outstanding in 2009-10.

The Cost of New York State’s Debtfigures in billions

Debt service costs have increased 63.9% since 2000.

0.7 0.6 0.5 0.5 0.5 0.5

2.53.2

2.5 2.83.3

4.3

0.4

0.3

0.3

1.0

1.0

1.1

$0

$1

$2

$3

$4

$5

$6

1999-00 2001-02 2003-04 2005-06 2007-08 2009-10

Non-CapitalNon-Voter Approved CapitalVoter Approved Capital

A POCKET REFERENCE TO NEW YORK STATE’S FINANCES | 9

Debt per Capita

Debt as a Percentage of Personal Income

New York’s debt per capita is over three times thenational median.

New York has more than twice as much debt as apercent of personal income than the national median.

2,022 1,945

2,3642,521

2,717

3,105

540 573 701 754 889 936

$0

$500

$1,000

$1,500

$2,000

$2,500

$3,000

$3,500

1999 2001 2003 2005 2007 2009

New York StateNational Median

5.66.2

6.7 6.56.2 6.4

2.2 2.3 2.4 2.5 2.6 2.5

0%

2%

4%

6%

8%

1999 2001 2003 2005 2007 2009

New York StateNational Median

10 | THE CITIZENS’ GUIDE 2010

Change in Unemployment by Major Area(comparison of 2005 and 2010)

0%

2%

4%

6%

8%

10%

12%

Albany

Buffalo

New Y

ork C

ity

Rochest

er

Syracu

se

Yonker

sStat

e

20102005

7.4

4.4

9.8

6.3

9.9

5.6

10.2

6.1

9.3

5.6

8.7

5.0

8.8

5.1

A POCKET REFERENCE TO NEW YORK STATE’S FINANCES | 11

Since 2005, personal income has grown more slowly(12.4%) in New York than in the nation as a whole.

Personal Income per Person, N.Y. vs. U.S.figures in thousands

Recipients of Public Assistance and Food Stampsfigures in thousands

47.048.147.442.441.8

39.139.838.636.334.6

$0

$10

$20

$30

$40

$50

2005 2006 2007 2008 2009

New York StateUnited States

543 513 520 549587

1,796 1,810 1,9502,295

2,755

0

500

1,000

1,500

2,000

2,500

3,000

2006 2007 2008 2009 2010

Public Assistance RecipientsFood Stamps Recipients

12 | THE CITIZENS’ GUIDE 2010

The State is responsible for maintaining morethan 42,500 lane miles of highway.

Highway Condition Rating in New Yorkas a percentage of total lane miles

62.864.761.562.561.1

37.235.338.537.538.9

0%

20%

40%

60%

80%

100%

2005 2006 2007 2008 2009

Good to ExcellentPoor to Fair

A POCKET REFERENCE TO NEW YORK STATE’S FINANCES | 13

Medicaid Costsfigures in billions

Since 2005-06, the State’s Medicaid costs havedecreased by 6.8%. The Federal government’s costs for

New York increased 38.4% over the same period.

12.4 12.5 13.2 13.7 13.3

20.2 19.6 26.321.8 19.0

$0

$10

$20

$30

$40

$50

2005-06 2006-07 2007-08 2008-09 2009-10

FederalState

32.3 33.9 32.8 34.3

38.7

14 | THE CITIZENS’ GUIDE 2010

State Revenues 2009-2010*(with changes from previous year)

PERSONAL INCOME TAX $34.7 Billion (-5.7%)BUSINESS TAXES $7.5 Billion (-1.3%)Corporation Franchise ........................................................ $2.5 Billion (-21.9%)Corporation and Utilities .................................................... $953 Million (10.4%)Insurance .............................................................................. $1.5 Billion (25%)Bank ..................................................................................... $1.4 Billion (16.7%)Petroleum Business ............................................................. $1.1 Billion (0%)LOTTERY INCOME, VLT, CASINO $3 Billion (7.1%)BORROWING $3.6 Billion (5.9%)CONSUMER TAXES $12.9 Billion (-2.3%)Sales Tax .............................................................................. $10.5 Billion (-4.5%)Cigarette/Tobacco Products ............................................... $1.4 Billion (7.7%)Motor Fuel ........................................................................... $507 Million (0.6%)Alcoholic Beverages ........................................................... $226 Million (9.7%)Highway Use ....................................................................... $137 Million (-2.8%)Auto Rentals ........................................................................ $76 Million (24.6%)MCTD Taxicab Ride ........................................................... $13 Million (100%)OTHER TAXES $2.6 Billion (36.8%)Estate and Gift ..................................................................... $866 Million (-27.8%)Pari-mutuel .......................................................................... $19 Million (-17.4%)Real Estate Transfer ............................................................ $493 Million (-29.7%)MCTD Mobility .................................................................. $1.2 Billion (100%)OTHER $17.4 Billion (15.2%)Student Tuition and Fees .................................................... $2.5 Billion (8.7%)Hospital Patient Fees .......................................................... $1.8 Billion (12.5%)Abandoned Property ........................................................... $569 Million (-17.8%)Regulatory Assessments ..................................................... $3 Billion (57.9%)Public Asset Sale/Nonprofit Conversion .......................... $95 Million (-59.2%)Transfers from Public Goods Pool .................................... $3.8 Billion (15.2%)Miscellaneous ..................................................................... $5.6 Billion (8.6%)

*State Funds only

A POCKET REFERENCE TO NEW YORK STATE’S FINANCES | 15

State Spending 2009-2010*

EDUCATION $32.3 Billion (-3.9%)Public Schools ..................................................................... $20 Billion (-11%)School Tax Relief (STAR) .................................................. $3.4 Billion (6.2%)State University of New York ............................................ $6.2 Billion (6.9%)City University of New York ............................................. $1.6 Billion (45.5%)Tuition Assistance Program ............................................... $847 Million (4.3%)Higher Education Services Corporation ........................... $132 Million (51.7%)Cultural Programs ............................................................... $46 Million (-6.1%)SCHOOL TAX PLUS $2 Million (-99.8%)(STAR Rebate Checks)PUBLIC HEALTH $17.6 Billion (-4.3%)Health and Mental Health Services ................................... $5.2 Billion (-10.3%)Medical Assistance (Medicaid) .......................................... $12.4 Billion (-1.6%)PUBLIC WELFARE $4.1 Billion (0%)Public Welfare ..................................................................... $3.7 Billion (2.8%)Public Housing .................................................................... $235 Million (1.3%)Employment Services ......................................................... $199 Million (-10%)PUBLIC SAFETY $4.3 Billion (7.5%)Criminal Justice .................................................................. $1.3 Billion (8.3%)Emergency Management .................................................... $119 Million (0.8%)Prisons/Reformatories ........................................................ $2.9 Billion (7.4%)TRANSPORTATION $6 Billion (15.4%)ENVIRONMENT/RECREATION $939 Million (-6.1%)Environmental Protection ................................................... $561 Million (-8.5%)Parks, Recreation ................................................................ $378 Million (-9.4%)SUPPORT/REGULATE BUSINESS $1 Billion (-9.1%)LOCAL GOVERNMENT $1.3 Billion (0%)GENERAL GOVERNMENT $9.6 Billion (4.3%)REPAY DEBT $5 Billion (11.1%)

*State Funds only

(with changes from previous year)

16 | THE CITIZENS’ GUIDE 2010

Federal Grants Received and Disbursed2009-2010

(with changes from previous year)RECEIVED $45.5 Billion (17.3%)DISBURSED

EDUCATION $4.6 Billion (24.3%)Public Schools .................................................................. $4.2 Billion (20%)State University of New York .......................................... $311 Million (51%)City University of New York ........................................... $14 Million (100%)Tuition Assistance Program ............................................. $62 Million (675%)Higher Education Services Corporation ......................... $4 Million (0%)Cultural Programs ............................................................ $1 Million (100%)PUBLIC HEALTH $31.5 Billion (20.2%)Health and Mental Health Services ................................ $5.2 Billion (15.6%)Medical Assistance (Medicaid) ....................................... $26.3 Billion (21.2%)PUBLIC WELFARE $5.6 Billion (3.7%)Public Welfare .................................................................. $5 Billion (2%)Public Housing ................................................................. $13 Million (-13.3%)Employment Services ...................................................... $574 Million (31.1%)PUBLIC SAFETY $579 Million (44.8%)Criminal Justice ................................................................ $374 Million (83.3%)Emergency Management .................................................. $184 Million (21.1%)Prisons/Reformatories ...................................................... $21 Million (-52.3%)TRANSPORTATION $1.6 Billion (6.7%)ENVIRONMENT/RECREATION $201 Million (14.9%)Environmental Protection ................................................ $192 Million (17.1%)Parks, Recreation .............................................................. $9 Million (-18.2%)SUPPORT/REGULATE BUSINESS $11 Million (-15.4%)LOCAL GOVERNMENT $229 Million (97.4%)GENERAL GOVERNMENT $338 Million (-7.1%)

New Yorkers have the right to know how their tax dollarsare spent. Now taxpayers can find out by visiting a websitelaunched by State Comptroller Thomas P. DiNapoli calledOpen Book New York (www.openbooknewyork.com).

This easy-to-use website gives taxpayers unprecedentedaccess to the financial information of State and localgovernments. It contains searchable databases of spendingfor nearly 100 State agencies and 3,100 local governments,displays more than 60,000 active State contracts, tracksNew York’s federal stimulus spending, and much more.

These databases can help you find out how much Stateagencies spend on everything from travel and utilities totelephones and outside consultants. Taxpayers can alsoidentify who is doing business with the State.

Check out Open Book New York atwww.openbooknewyork.com

Where do your tax dollars go?

All data in this Citizens’ Guide was compiled by the Office of the StateComptroller. More detailed data is presented in other publications of theComptroller’s Office, including the Comptroller’s Comprehensive AnnualFinancial Report.

This guide is part of Comptroller DiNapoli’s ongoing effort to provideinformation on State finances. This report, or any portion of it, may bereproduced without permission. For additional copies of this or any otherof the Comptroller’s reports, please contact: Comptroller’s Office of Pub-lic Information, 110 State Street, Albany, New York 12236, (518) 474-4015 or visit www.osc.state.ny.us.