FY 2018 Adopted Budget Expense, Revenue, Contract Budget

754 Pages·2003·3.5 MB·English

The City of New York
Adopted Budget
Fiscal Year 2018
Bill de Blasio, Mayor
Expense
Revenue
Contract
ADOPTED BUDGET—FISCAL YEAR 2018
City of New York
Bill de Blasio, Mayor
THE CITY OF NEW YORK
BUDGET FOR FISCAL YEAR 2018
TABLE OF CONTENTS
Page
Summary of the Expense and Revenue Budget ..........................................................................................i
The Revenue Budget Detailed by Major Category ............................................. .......................................ii
Glossary of Terms ......................................................................................................................................iv
Expense Budget
Index ................................................................................................................. ..................................1E
Terms and conditions ..........................................................................................................................1E
Summary of Expense Budget by Agency ............................................................. ..............................2E
Revenue Budget
Index ................................................................................................................. ..................................1R
Summary of Revenue Budget by Agency ............................................................ ..............................2R
Contract Budget
Index ....................................................................................................................................................1C
Summary of Contract Budget by Category .......................................................... ..............................3C
Summary of Contract Budget by Agency ............................................................ ............................13C
FISCAL YEAR 2018
SUMMARY OF THE EXPENSE BUDGET AND THE REVENUE BUDGET
Change From Fiscal Year Change From
Fiscal Year Fiscal Year Fiscal Year 2018 Fiscal Year
2017 Budget 2017 Budget 2017 Budget Adopted 2017 Budget
As Adopted As Modified As Adopted Budget As Modified
Expense Budget:
Personal Service. . . . . . . . . . . . . . . . . . . . . . . . . . . $44,846,180,386 $45,037,980,854 (+) $191,800,468 $46,533,217,448 (+) $1,495,236,594
Other Than Personal Service. . . . . . . . . . . . . . . . . . 36,047,963,417 36,977,826,881 (+) 929,863,464 37,462,217,462 (+) 484,390,581
Debt Service. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,985,491,610 5,890,641,351 (+) 2,905,149,741 3,058,724,062 (-) 2,831,917,289
Total Expense Budget . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $83,879,635,413 $87,906,449,086 (+) $4,026,813,673 $87,054,158,972 (-) $852,290,114
Less: Intra-City Expenditures . . . . . . . . . . . . . . . . . . . . (1,763,845,169) (2,081,437,608) (-) 317,592,439 (1,815,477,135) (+) 265,960,473
Net Total Expense Budget . . . . . . . . . . . . . . . . . . . . . . . . . $82,115,790,244 $85,825,011,478 (+) $3,709,221,234 $85,238,681,837 (-) $586,329,641
Revenue Budget:
City Funds and Capital Budget Transfers:
General Property Taxes . . . . . . . . . . . . . . . . . $24,024,997,000 $24,446,997,000 (+) $422,000,000 $25,812,013,000 (+) $1,365,016,000
Other Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . 30,618,309,000 30,153,735,000 (-) 464,574,000 31,074,750,000 (+) 921,015,000
City Tax Programs . . . .. . . . . . . . . . . . . . . . . . . . --- --- --- (86,600,000) (-) 86,600,000
Miscellaneous Revenues . . . . . . . . . . . . . . . . . . . 6,406,641,677 7,608,391,692 (+) 1,201,750,015 6,488,322,753 (-) 1,120,068,939
Unrestricted Federal and State Aid . . . . . . . . . --- 56,791,504 (+) 56,791,504 --- (-) 56,791,504
Disallowances against Categorical Grants. . . . (15,000,000) 613,000,000 (+) 628,000,000 (15,000,000) (-) 628,000,000
Less: Intra-City Revenue. . . . . . . . . . . . . . . . . (1,763,845,169) (2,081,437,608) (-) 317,592,439 (1,815,477,135) (+) 265,960,473
Total City Funds. . . . . . . . . . . . . . . . . . . . . . . . . . . $59,271,102,508 $60,797,477,588 (+) $1,526,375,080 $61,458,008,618 (+) $660,531,030
Other Categorical Grants . . . . . . . . . . . . . . . . 853,670,573 984,837,605 (+) 131,167,032 880,259,288 (-) 104,578,317
Transfers from Capital Budget . . . . . . . . . . . . 645,608,958 626,116,655 (-) 19,492,303 670,209,156 (+) 44,092,501
Total City Funds and Capital Budget Transfers. $60,770,382,039 $62,408,431,848 (+) $1,638,049,809 $63,008,477,062 (+) $600,045,214
Federal and State Funds:
Federal Categorical Grants . . . . . . . . . . . . . . $7,672,756,307 $8,966,179,735 (+) $1,293,423,428 $7,811,106,073 (-) $1,155,073,662
State Categorical Grants . . . . . . . . . . . . . . . . 13,672,651,898 14,450,399,895 (+) 777,747,997 14,419,098,702 (-) 31,301,193
Net Total Revenue Budget . . . . . . . . . . . . . . . . . . . . . . . . . $82,115,790,244 $85,825,011,478 (+) $3,709,221,234 $85,238,681,837 (-) $586,329,641
i
FISCAL YEAR 2018
REVENUE BUDGET DETAILED BY MAJOR CATEGORY
Change From Fiscal Year Change From
Fiscal Year Fiscal Year Fiscal Year 2018 Fiscal Year
2017 Budget 2017 Budget 2017 Budget Adopted 2017 Budget
As Adopted As Modified As Adopted Budget As Modified
Taxes:
General Property . . . . . . . . . . . . . . . . . . . . . . . . . . $24,024,997,000 $24,446,997,000 (+) $422,000,000 $25,812,013,000 (+) $1,365,016,000
General Sales . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7,116,000,000 6,994,000,000 (-) 122,000,000 7,319,000,000 (+) 325,000,000
Personal Income . . . . . . . . . . . . . . . . . . . . . . . . . . 11,225,000,000 11,067,000,000 (-) 158,000,000 11,841,000,000 (+) 774,000,000
General Corp . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3,949,000,000 3,619,000,000 (-) 330,000,000 3,890,000,000 (+) 271,000,000
Commercial Occupancy . . . . . . . . . . . . . . . . . . . . . 805,000,000 816,000,000 (+) 11,000,000 848,000,000 (+) 32,000,000
Banking Corporation . . . . . . . . . . . . . . . . . . . . . . . --- (75,000,000) (-) 75,000,000 --- (+) 75,000,000
Utility . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 381,000,000 371,000,000 (-) 10,000,000 382,000,000 (+) 11,000,000
Unincorporated Business . . . . . . . . . . . . . . . . . . . . 2,060,000,000 1,981,000,000 (-) 79,000,000 2,137,000,000 (+) 156,000,000
Real Property Transfer . . . . . . . . . . . . . . . . . . . . . . 1,558,000,000 1,388,000,000 (-) 170,000,000 1,364,000,000 (-) 24,000,000
Mortgage Recording. . . . . . . . . . . . . . . . . . . . . . . . 1,085,000,000 1,113,000,000 (+) 28,000,000 934,000,000 (-) 179,000,000
Tax Audit Revenues . . . . . . . . . . . . . . . . . . . . . . . . 713,839,000 1,250,839,000 (+) 537,000,000 850,000,000 (-) 400,839,000
Cigarette . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 43,000,000 40,000,000 (-) 3,000,000 42,000,000 (+) 2,000,000
Hotel . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 541,000,000 577,000,000 (+) 36,000,000 570,000,000 (-) 7,000,000
Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,141,470,000 1,011,896,000 (-) 129,574,000 897,750,000 (-) 114,146,000
City Tax Programs. . . . . . . . . . . . . . . . . . . . . . . . . . . . . --- --- --- (86,600,000) (-) 86,600,000
Total Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . $54,643,306,000 $54,600,732,000 (-) $42,574,000 $56,800,163,000 (+) $2,199,431,000
Miscellaneous Revenues:
Licenses, Franchises, etc. . . . . . . . . . . . . . . . . . . . . $656,108,000 $762,419,000 (+) $106,311,000 $674,160,000 (-) $88,259,000
Interest Income . . . . . . . . . . . . . . . . . . . . . . . . . . . 61,210,000 80,540,000 (+) 19,330,000 109,750,000 (+) 29,210,000
Charges for Services . . . . . . . . . . . . . . . . . . . . . . . 972,560,710 1,022,413,710 (+) 49,853,000 989,368,610 (-) 33,045,100
Water and Sewer Charges . . . . . . . . . . . . . . . . . . . 1,426,380,000 1,380,160,000 (-) 46,220,000 1,401,676,000 (+) 21,516,000
Rental Income . . . . . . . . . . . . . . . . . . . . . . . . . . . . 216,546,000 254,756,000 (+) 38,210,000 250,965,000 (-) 3,791,000
Fines and Forfeitures . . . . . . . . . . . . . . . . . . . . . . . 904,804,000 981,561,000 (+) 76,757,000 913,925,000 (-) 67,636,000
Miscellaneous . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 405,187,798 1,045,104,374 (+) 639,916,576 333,001,008 (-) 712,103,366
Intra-City Revenue . . . . . . . . . . . . . . . . . . . . . . . . . 1,763,845,169 2,081,437,608 (+) 317,592,439 1,815,477,135 (-) 265,960,473
Total Miscellaneous . . . . . . . . . . . . . . . . . . . . $6,406,641,677 $7,608,391,692 (+) $1,201,750,015 $6,488,322,753 (-) $1,120,068,939
Unrestricted Intergovernmental Aid:
Other Intergovernmental Aid . . . . . . . . . . . . . . . . . . --- 56,791,504 (+) 56,791,504 --- (-) 56,791,504
Total Unrestricted Intergovernmental Aid . . . . --- $56,791,504 (+) $56,791,504 --- (-) $56,791,504
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FISCAL YEAR 2018
REVENUE BUDGET DETAILED BY MAJOR CATEGORY
Change From Fiscal Year Change From
Fiscal Year Fiscal Year Fiscal Year 2018 Fiscal Year
2017 Budget 2017 Budget 2017 Budget Adopted 2017 Budget
As Adopted As Modified As Adopted Budget As Modified
Disallowances Against Categorical Grants . . . . . . . . . . . . . . (15,000,000) 613,000,000 (+) 628,000,000 (15,000,000) (-) 628,000,000
Less: Intra-City Revenue . . . . . . . . . . . . . . . . . . . . . . . . . . ($1,763,845,169) ($2,081,437,608) (-) $317,592,439 ($1,815,477,135) (+) $265,960,473
Total City Funds. . . . . . . . . . . . . . . . . . . . . . . . . . . $59,271,102,508 $60,797,477,588 (+) $1,526,375,080 $61,458,008,618 (+) $660,531,030
Other Categorical Grants . . . . . . . . . . . . . . . . . . . . . . . . . . $853,670,573 $984,837,605 (+) $131,167,032 $880,259,288 (-) $104,578,317
Transfers from Capital Budget . . . . . . . . . . . . . . . . . . . . . . $645,608,958 $626,116,655 (-) $19,492,303 $670,209,156 (+) $44,092,501
Total City Funds and Capital Budget Transfers. . . . . $60,770,382,039 $62,408,431,848 (+) $1,638,049,809 $63,008,477,062 (+) $600,045,214
Federal Categorical Grants:
Community Development . . . . . . . . . . . . . . . . . . . . $1,274,517,530 $1,635,130,762 (+) $360,613,232 $1,009,640,735 (-) $625,490,027
Social Services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3,329,995,092 3,674,980,324 (+) 344,985,232 3,553,051,652 (-) 121,928,672
Education . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,702,046,310 1,701,039,725 (-) 1,006,585 1,788,699,866 (+) 87,660,141
Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,366,197,375 1,955,028,924 (+) 588,831,549 1,459,713,820 (-) 495,315,104
Total Federal Categorical Grants . . . . . . . . . . $7,672,756,307 $8,966,179,735 (+) $1,293,423,428 $7,811,106,073 (-) $1,155,073,662
State Categorical Grants:
Social Services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $1,611,681,639 $1,816,354,743 (+) $204,673,104 $1,732,345,066 (-) $84,009,677
Education . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10,244,099,911 10,335,872,979 (+) 91,773,068 10,682,743,993 (+) 346,871,014
City University . . . . . . . . . . . . . . . . . . . . . . . . . . . . 285,655,400 285,655,400 --- 296,815,400 (+) 11,160,000
Health and Mental Hygiene. . . . . . . . . . . . . . . . . . . 532,415,541 626,649,299 (+) 94,233,758 547,904,864 (-) 78,744,435
Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 998,799,407 1,385,867,474 (+) 387,068,067 1,159,289,379 (-) 226,578,095
Total State Categorical Grants . . . . . . . . . . . . $13,672,651,898 $14,450,399,895 (+) $777,747,997 $14,419,098,702 (-) $31,301,193
Net Total Revenue Budget . . . . . . . . . . . . . . $82,115,790,244 $85,825,011,478 (+) $3,709,221,234 $85,238,681,837 (-) $586,329,641
iii
GLOSSARY OF TERMS
ADOPTED EXPENSE AND REVENUE BUDGET: A BUDGET CODE: A 4-character code assigned to a
financial plan for the City and its agencies for a fiscal schedule within an agency which identifies the
year, setting forth operating expenditures and allocation made in such schedule in terms of its
anticipated revenues, following due authorization accounting fund class, unit of appropriation,
through the charter-mandated process. responsibility center, control category, local service
district and program.
ALLOCATION: A sum of money set aside for a specific
purpose. BUDGET GAP: The difference between estimated
expenditures and revenues for a future fiscal year.
ANNUALIZATION: The impact of a new appropriation
or expenditure reduction on the basis of a full year. For BUDGET LINE: An identified amount allocated for a
instance, if an employee is terminated halfway through specific purpose in the expense budget supporting
the fiscal year, the budget reduction in that year will schedules for each budget code within a unit of
equal half the employee’s annual salary. The appropriation. Budget lines are used to provide
“annualized” reduction is the full amount of the detailed information on the number of positions, titles,
employee’s salary. salaries and other expenses in a budget code.
ANNUAL RATE: Sum of the salaries paid to the full- BUDGET MODIFICATION: A change in an amount in
time active employees in a title description. any budget line during the fiscal year.
APPROPRIATION: A general term used to denote the BUDGET STABILIZATION ACCOUNT: An
amount authorized in the budget for expenditure by an appropriation which applies excess revenues to prepay
agency. future years’ expenses.
ASSESSED VALUATION: The value attached by the CASH FLOW: A schedule reflecting projected cash
Finance Administrator to a parcel of real estate for receipts and disbursements to aid in determining
purpose of taxation. The relationship between the seasonal and long-term borrowing needs and
assessed value and market value of a parcel may vary investment policy.
for properties of different types and in different parts of
CATEGORICAL AND OTHER CATEGORICAL AID:
the City.
Funding resources from the federal and New York State
AUTHORIZED HEADCOUNT: The number of positions governments and private grants for specified purposes.
that an agency is authorized to fill. The number of
COMMUNITY DEVELOPMENT FEDERAL FUNDS:
positions filled at any time during the year will vary from
Provides Federal funds for housing, economic
the authorized headcount because of employee
development, neighborhood facilities that benefit low
terminations, the hiring process and other reasons.
income people.
ATTRITION: The natural reduction of employees from a
CONTRACT CATEGORY: Represents a group of
payroll through resignation, retirements, deaths and
object codes (600 series) used to identify contracts by
transfers.
purpose for services that are technical, consulting or
BUDGET: A financial plan for the City and its agencies, personal service in nature.
setting forth operating and capital expenditures,
CONTRACT IN or INSOURCING: Outside contractor
interfund transfers, anticipated revenues and any other
replaced by city government personnel who continue to
anticipated sources and uses of funds.
perform the same work function.

CONTROL CATEGORY: A 4-character code assigned
to a budget code which is used to identify the source of
funding.
iv
GLOSSARY OF TERMS
DEBT LIMIT: A limit on long-term borrowing imposed by FULL-TIME EQUIVALENT POSITIONS (PLANNED):
the State Constitution. The ratio of the non-full time funds appropriation by the
derived non-full time average salary.
DEBT LIMIT FUNDS: Dollars budgeted in the capital
budget that are subject to debt limit. FUND: A 3-digit code that defines values for all funds in
the accounting system (001 is the General Fund).
DEBT SERVICE: Expenditure providing for the
repayment of principal and interest on City long-term GENERAL RESERVE: A allowance provided in each
obligations and interest costs on short-term borrowings fiscal year to cover potential reductions in projected
for seasonal cash needs. revenues or increases in projected expenditures during
such fiscal year.
EXECUTIVE EXPENSE AND REVENUE BUDGET: A
financial plan for the City and its agencies setting forth INTER-FUND AGREEMENT: An internal contract for
operating expenditures and anticipated revenues for the services of City engineering, architectural and design
ensuing fiscal year as proposed by the Mayor. staffs and other expenditures associated for specific
capital projects.
EXEMPT FUNDS: Dollars budgeted in the capital
budget that are exempt from the debt limit. INTRA-CITY PURCHASES AND SALES: Services
purchased and sold among City agencies. Agency
EXPENDITURE RECOGNITION: In general,
budgets will include amounts required to pay for
expenditures are recognized on an encumbrance basis,
services purchased from other agencies.
that is, when a purchase order has been placed or a
contract or other commitment has been registered. JUDGMENTS AND CLAIMS: Expenditures which
Transfers to the City’s General Debt Service Funds are represent the City’s cost for tort and contract liability.
recorded on the cash basis when made.
LEASE PURCHASE DEBT: The annual lease and debt
FINANCIAL PLAN SAVINGS: Amounts by which a service costs associated with debt issued by other
detailed schedule of expenditures must be reduced in entities for the benefit of the City and certain covered
accordance with a budget reduction program. Financial organizations.
plan savings are allocated when it is not possible to
LINE ITEM BUDGET: A type of budget which details
reduce the lines in the schedule directly, such as for
allocations for Personal Service and Other Than
voluntary employee separations.
Personal Service.
FISCAL YEAR (FY): The period of twelve months which
LUMP SUM APPROPRIATION: Allocations which at
begins July 1 and ends the following June 30. FY 2018
the time of budget preparation cannot be assigned to
refers to the period July 1, 2017 to June 30, 2018.
particular lines or codes. Agencies modify their
FRINGE BENEFITS: Payments made by the City to budgets to allocate the lump sum to particular budget
cover pensions, health insurance and other benefits to lines and codes during the year. Such modification
City employees. requires the approval of the Office of Management and
Budget.
FULL-TIME POSITIONS: Employment in which a
person works a specified minimum number of hours in MEAN SALARY: A mean salary estimate is calculated
a work-week (i.e. most full-time employees work 35 by summing the salaries of all employees in a given title
hours a week). and dividing the total by the number of employees.
FULL-TIME EQUIVALENT POSITIONS (ACTUAL): The MEMO ALLOCATION: Relates corresponding Personal
ratio of the total number of paid hours during a period Service and Other Than Personal Service units of
by the number of working hours in that period. appropriation spending.
v
GLOSSARY OF TERMS
MIN-MAX: Least and highest paid full-time active REVENUE RECOGNITION: Revenues are recognized
position in the title description. when received in cash unless susceptible to accrual,
i.e., measurable and available to finance the City’s
MODIFIED BUDGET: The Adopted Budget as revised
operations.
through modification and approval in accordance with
the City Charter. SCHEDULE AMOUNT: The maximum amount that may
be obligated in a given budget line.
OBJECT CODE: A 3-character code which classifies
expenditures pursuant to the Chart of Accounts issued SUPPORTING SCHEDULE: Detailed itemization by
by the City Comptroller. budget lines of how funds will be spent within units of
appropriation.
OTHER THAN PERSONAL SERVICE (OTPS):
Expenses other than salaries and fringe benefits, such TEMPORARY DEBT: The interest cost associated with
as supplies, equipment, utilities and contractual the City’s seasonal cash flow borrowing.
services.
TERMS AND CONDITIONS: General and special
PERIOD OF PROBABLE USEFULNESS (PPU): The provisions, requirements, rules, specifications, and
number of years established in the State Local Finance standards with respect to the Adopted Budget which
Law as the useful life of a particular type of capital form an integral part thereof.
project. This period is the maximum term for which a
TITLE: Briefly describes the position held by an
bond may be sold to finance a capital project.
employee.
PERSONAL SERVICE: Salaries, wages and fringe
UNIT OF APPROPRIATION: Represents the amount
benefits of City employees.
for a particular program, purpose, activity or institution
POSITION SCHEDULE: Sum of the full-time active in an agency’s budget. Agencies have discretion to
positions in a title description published in alphabetical spend money within a unit of appropriation. Supporting
order. schedules provide information on the responsibility
centers and budget codes within each unit of
PRELIMINARY EXPENSE AND REVENUE BUDGET:
appropriation.
The Mayor’s proposed financial plan for the City and its
agencies for the ensuing fiscal year, setting forth
proposed operating expenditures and anticipated

revenues.

RESPONSIBILITY CENTER: An organizational unit
within an agency with an identifiable manager who is

responsible for activities of the unit.

vi
1
The Expense Budget