2001 Yellow Book
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DEBT SERVICE

                                      Adjusted         Executive                       
                                 Appropriation           Request                       Percent 
                                       2000-01           2001-02            Change      Change 
DEBT SERVICE
  General Fund                     248,500,000       240,000,000        (8,500,000)     -3.42%
  Fiduciary                         30,000,000        40,000,000        10,000,000      33.33%
  Debt Service Fund              4,082,650,000     4,239,950,000       157,300,000       3.85%
  Internal Service Fund            205,000,000       210,000,000         5,000,000       2.44%
  Capital Projects Fund - Other    950,000,000       775,000,000      (175,000,000)    -18.42%
  Total for Bill:                5,516,150,000     5,504,950,000       (11,200,000)     -0.20%

General Fund                                                                    
  State Purposes Account                                                          
    Payments of Rebates to       
      Federal Government            15,000,000        15,000,000                 0       0.00%
    Interest on Short Term       
      Notes and Bond       
      Anticipation Notes             8,500,000                 0        (8,500,000)   -100.00%
    Redemption of Serial Bonds     225,000,000       225,000,000                 0       0.00%

Fiduciary                                                                       
  School Capital Facilities Financing Reserve Fund                                
    Principal and Interest on       
      Serial Bonds                  30,000,000        40,000,000        10,000,000     33.33%

Debt Service Fund                                                               
  Mental Health Services Fund                                                     
    Mental Health Services Fund    360,000,000       355,000,000        (5,000,000)    -1.39%
  General Debt Service Fund                                                       
    Principal and Interest on       
      Serial Bonds                 703,000,000       715,000,000        12,000,000      1.71%
    Financing Agreements         2,250,800,000     2,457,600,000       206,800,000      9.19%
    Lease Purchase Payments         62,900,000        62,100,000          (800,000)    -1.27%
  Housing Debt Fund                                                               
    Principal and Interest on       
      Serial Bonds                  31,000,000        29,000,000        (2,000,000)    -6.45%
  Health Income Fund                                                              
    Financing Agreements            37,250,000        37,250,000                 0      0.00%
    Financing Agreements             2,000,000         2,000,000                 0      0.00%
  Emergency Highway Reconditioning and Preservation Fund                          
    Financing Agreements            32,000,000        32,000,000                 0      0.00%
  State University Dormitory Income Fund                                          
    Financing Agreements            53,500,000        55,000,000         1,500,000      2.80%
  Emergency Highway Construction and Reconstruction Fund                          
    Financing Agreements            32,000,000        32,000,000                 0      0.00%
  Local Government Assistance Tax Fund                                            
    Financing Agreements           518,200,000       463,000,000       (55,200,000)   -10.65%

Internal Service Fund                                                           
  Centralized Services Fund                                                       
    Financing Agreements           205,000,000       210,000,000         5,000,000      2.44%

Capital Projects Fund - Other                                                   
  Debt Reduction Reserve Fund                                                     
    Debt Reduction                 500,000,000       250,000,000      (250,000,000)   -50.00%
  Dedicated Highway and Bridge Trust Fund                                         
    Financing Agreements           450,000,000       525,000,000        75,000,000     16.67%

                                                                                                                                                 
 
                              BUDGET HIGHLIGHTS
                       (Executive Budget: pp. 473-478)

The Executive recommends total Debt Service Budget appropriations of 
$5,04,950,000 for State Fiscal Year (SFY) 2001-02, a net decrease of $11,200,000 
over SFY 2000-01. This decrease is primarily attributed to reduction from the
Capital Projects Fund associated with the $250,000,000 the Executive plans to 
use from the Debt Reduction Reserve Fund (DRRF) to provide increased pay-as-you-
go financing in support of the proposed Capital Plan. The magnitude of the
decrease associated with the reduction in the DRRF was somewhat compensated by 
the increased debt service requirements for other debt service funds, which are 
secured by dedicated revenue sources, debt service on New York's General 
Obligation bonds, and the Statežs Certificate of Participation (COPs) program.

The Executive submits a separate appropriation bill for debt service. The 
appropriations are not on a cash basis and reflect the maximum required debt 
service payments for the State Fiscal Year, which could be significantly higher 
than the actual cash amount necessary in specific instances. This is most common 
for the variable rate debt and other short term debt instruments issued by the 
Local Government Assistance Corporation (LGAC), the Housing Finance Agency, the 
Urban Development Corporation, the Dormitory Authority and the Statežs General 
Obligation bonds, which reflect a maximum annual rate of 18 percent.

The Executive recommends increasing the use of short-term debt as a percentage 
of total State-supported debt. The share of state-supported debt comprised of 
short-term debt is currently at 5.6 percent. This is projected to grow to 6.5 
percent in SFY 2001-02, and increase to 10.7 percent by the year 2005-2006.


General Fund

The Executive recommends a total General Fund appropriation of $240,000,000 for 
debt service, a decrease of $8,500,000 over SFY 2000-01. This total includes a 
$15,000,000 contingent appropriation for the Statežs potential liability to 
rebate arbitrage earnings on its General Obligation bonds to the Federal 
government. It also includes a contingent appropriation of $225,000,000 for 
redemption of General Obligation serial bonds should this become necessary to 
maintain their federal tax exemption. These contingent appropriations are 
recommended at the same level as SFY 2000-01. It is not anticipated that 
disbursements will be necessary against these contingent appropriations.

The decrease in the General Fund appropriation is primarily due to a decrease in 
debt service requirements for the general obligation notes in the amount of 
$8,500,000.


Internal Service Funds

The Executive recommends a total appropriation of $210,000,000 for the 
Centralized Services Funds, including an increase of $5,000,000 for payments on 
the Statežs Certificates of Participation (COPs). This appropriation also 
includes debt service payments on planned COPs for equipment to implement the 
new Welfare Reform Computer Systems.


General Debt Service Fund

The Executive recommends a total appropriation of $4,239,950,000 for the General 
Debt Service Fund, a net increase of $157,300,000 over SFY 2000-01. As 
previously indicated, this increase reflects the issuance of bonds to support 
the Executive's proposed Capital Plan. The primary credits responsible for the 
increases are as follow: 

  --$138,000,000 in the Housing and Finance Agencyžs Service Contract Obligation 
Revenue (SCOR) bonds to finance the State's housing programs;

  --$235,000,000 in the Thruway Authorityžs Local Highway Improvement Program 
for local highway improvement;

  --$1,000,000,000 for the Dormitory Authority for the RESCUE School 
construction program, SUNY, CUNY, and State Education Department's facilities, 
the Albany Airport, the Library of the Blind, the Department of Health's
Axelrod Laboratory, pension obligation bonds, and State facilities including a 
new parking garage and a new building for the Office of the State Comptroller 
and the Common Retirement Fund, and for the Jobs 2000 University Facilities 
Program; 

  --$165,000,000 for the Metropolitan Transportation Authority's (MTAžs) service 
contract on bonds issued to finance transit and commuter rail projects;

  --$375,000,000 for the Urban Development Corporationžs financing of 
educational facilities, youth facilities, correctional facilities, Pine Barrens 
land acquisition projects at University Technology Centers, High Technology
Research Facilities and Business Incubators, the Higher Education Applied 
Technology Program (HEAT), and the Onondaga Convention Center;

  --$175,000,000 in bonding for the Community Enhancement Facilities Assistance 
Program (CEFAP);

  --$59,000,000 for the Environment Facility Corporation for State Revolving 
Fund SCOR bonds, the Jobs 2000 Pipeline for Jobs Program, and financing of the 
Environment and Parks Programs;

  --$50,000,000 in bonding for the Strategic Investment Program.

Included in the General Debt Service Fund is a $715,000,000 appropriation for 
debt service on the Statežs general obligation bonds. This represents an 
increase of $12,000,000 over SFY 2000-01. This increase is associated with the
increase debt service payments for the upcoming March sales of $172,000,000 
variable rate General Obligation bonds.


Other Debt Service Funds

The Executive recommends total appropriations of $1,005,250,000 for all debt 
service funds (other than the General Debt Service Fund), a net decrease of 
$60,700,000 over SFY 2000-01.

Most of this decrease is attributed to a $55,200,000 reduction in the debt 
service payments made from the Local Government Assistance Tax Fund. These 
savings are derived from a decrease in the maximum appropriation for the Local
Government Assistance Corporationžs short-term debt instruments. 

In addition to the Local Government Assistance Tax Fund decrease, the Executive 
budget proposes a $5,000,000 decrease in debt service payments made from the 
Mental Health Service Fund. These reduced payments are driven by the
refunding of Mental Health bonds issued by the Dormitory Authority to finance 
improvements to the Statežs long term mental health facilities and the 
development of community-based residences. 


Capital Projects Fund

The Executive recommends an appropriation of $775,000,000 in the Capital 
Projects Fund. $250,000,000 of that appropriation will be set aside in the Debt 
Reduction Reserve Fund to provide increased pay-as-you-go financing to
supplement the construction levels of the Department of Transportationžs (DOT) 
Highway and Bridge Construction Program. The remaining $525,000,000 will be 
deposited in the Dedicated Highway and Bridge Trust Fund, reflecting an increase 
of $75,000,000 over 2000-01. This increase reflects the Executivežs proposed 
capital program for transportation. Disbursements from the fund are used to make 
payments to the Thruway Authority for debt service on its Dedicated Highway and 
Bridge Trust Fund bonds.


Fiduciary Fund

The Executive recommends an appropriation of $40,000,000 in the School Capital 
Facilities Financing Reserve Fund, which is $10,000,000 higher than the SFY 
2000-01 appropriation. These funds are used to pay debt service on bonds
issued by the Dormitory Authority on behalf of certain Special Act School 
Districts, pursuant to legislation enacted in 1988.


Debt Reform

The Executive proposes a Constitutional Debt Reform package following the 
enactment of the Debt Reform Act of 2000.  This debt reform plan would do the 
following:

  --Constitutionally mandate the State-supported debt outstanding and debt 
      service cap now imposed by the Debt Reform Act of 2000;
  --Eliminate all State-supported public authority debt;
  --Authorize a limited amount of revenue-backed debt;
  --Require that at least one-half of the debt be approved by the voters;
  --Authorize multiple general obligation (G.O.) bond act proposals;

The Executive further proposes a new žstatutory revenue debt structurež that 
would pledge 25 percent of the broad-based personal income tax receipts to 
žguaranteež the State will satisfy the debt service obligations due on all new 
revenue-backed bonds.

New York State Assembly
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