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of each house, jointly or separately, of the receipts likely to be available to the state absent passage of any new revenue measures. Such forecast forecasts shall also contain an evaluation of the receipts likely to be available to the state upon passage of any revenue submitted and proposed by the governor pursuant to section three of article seven of the state constitution; and

4. the dates for public hearings required by the provisions of section thirty-two-a of this chapter.

54. Report the budget. Upon passage of appropriation bills by both the senate and the assembly, the senate and the assembly shall issve either jointly or separately a summary of changes to the budget submitted by the governor in accordance with article

of the constitution. The summary shall be in such a form as to indicate whether the budget as amended provides that, for the general fund, any changes in anticipated disbursements balanced by changes in anticipated receipts. The summary, shall be accompanied by descriptions of changes to both receipts and disbursements in sufficient detail as is necessary to describe legislative action on the governor's budget submission. The summary

shall be in such format as determined by the senate and the assembly, either jointly or separately, and may be issued separately, part of the report required by section twenty-two-b of the state finance law or may be included within the introductory memoranda or fiscal mittee memoranda relating to such legislation or in such other manner as may be determined by the senate and the assembly, either separately or jointly.

§ 11. Section 23 of the state finance law is amended by adding a new subdivision 5 to read as follows:

5. Financial information review. Annually on or before November fifteenth, the governor, temporary president of the senate and the speaker of the assembly shall cause their respective appropriate personnel to meet for the purpose of jointly reviewing available financial information and developing a process to facilitate timely adoption of a budget for the next fiscal year. Such process shall include meetings to discuss the economic outlook, revenue forecasts, projected spending, the impact of relevant state and federal statutory provisions, and any other ters deemed appropriate. Not later than December fifteenth, such personnel shall report to their principals on the steps necessary to

accom plish the adoption of a timely budget. §

12. Within ten days following the effective date of this act, governor, the temporary president of the senate and the speaker of the assembly shall designate staff to form a working group to:

a. identify, analyze and review issues relating to the presentation of the state budget such that appropriations reflect cash disbursements for the ensuing fiscal year;

b. examine whether such a budget will impact on state operations, contracts, capital construction and other areas as shall be deemed appropriate;

determine the feasibility of requiring all appropriations to be submitted on a cash basis;

d. examine the process by which expenditures are charged and revenues are credited to ensure conformity with state law;

examine means for providing more information and greater accountability with respect to the budgets of public authorities and analyze the impact of current public authority budgeting practices on the state budget;

f. examine means for reporting on:
(i) the economic impact of revenue proposals;
Jii) the impact of the budget on at-risk populations in the state;
(iii) the impact of the budget on

local

governments and governmental agencies such as not-for-profit organizations;

(iv) the cost projections of the current level of services and the anticipated effects of budget recommendations on services provided; and

(v) performance measures including the development of a proposal for the establishment of a performance measurement

system designed to provide the legislature and the public with a method of evaluating the effectiveness and efficiency of the state's activities and programs, cluding whether stated goals have been achieved;

8. identify and review such other relevant issues and make such recommendations for amendments to state law and procedures to promote the goal of more efficient, accurate and accountable budgeting;

not later than August 1, 1992, submit an interin report to the director of the budget, the chair of the senate finance

committee and

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the chair of the assembly ways and means committee, setting forth the scope and plan for accomplishment of its work;

i. submit a further interim report setting forth a summary of work completed and any interim recommendations. Such report shall be submitted in the same manner as the interim report required by, subdivision h of this section, and shall be submitted on or before November 15, 1992. A final report,, containing such recommendations as are deemed appropriate, shall be submitted not later than May 15, 1993, in the same manner as set forth above.

$ 13. This act shall take effect immediately.

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AN ACT to amend the vehicle and traffic law and the state finance law,

in relation to the disposition of revenue derived from the issuance of distinctive license plates commemorating the World University Games

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Became a law July 31, 1992, with the approval of the Governor.

Passed by a majority vote, three-fifths being present.

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People of the State of New York, represented in Senate and Assembly, do enact as follows:

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Section 1. Subdivision 3 of section 404-k of the vehicle and traffic law, as added by a chapter of the laws of 1992 amending the vehicle and traffic law relating to authorizing license plates commemorating the World University Games, as proposed legislative bill numbers S. 6933-A, A. 9397-A, is amended to read as follows:

3. Of the forty dollar annual service charge collected by the commissioner pursuant to subdivision two of this section, twenty-five dollars shall be transmitted to the comptroller for deposit into the [general fund of] World University Games Fund established by section ninetyseven-on of the staté finance law to be made available to the Greater Buffalo Athletic Corporation.

§ 2. The state finance law is amended by adding a new section 97-nn to read as follows:

$,97-nn. World University Games Fund. 1. There is hereby established in the joint custody of the state comptroller and the commissioner of taxation and finance a fund in the state purposes account to be known as the World University Games Fund.

2. Such fund shall consist of all revenues received from the sale of World University Games license plates pursuant to section four hundred four-k of the vehicle and traffic law and all other moneys credited or transferred thereto from any other fund or source pursuant to law.

3. Moneys of the fund, following appropriation by the legislature, may be expended for the World University Games in Buffalo. Moneys shall be paid out of the account on the audit and warrant of the state comptroller on vouchers certified or approved by the commissioner of the department of economic development. § 3. The

commissioner of the department of economic development is hereby authorized, upon appropriation therefor, to transmit any funds on receipt in the World University Games Fund to the Greater Buffalo Athletic Corporation. § 4.

This act shall take effect on the same date as a chapter of the laws of 1992 amending the vehicle and traffic law relating to authorizing license plates commemorating the World University Games, as proposed in legislative bill numbers s. 6933-A, A. 9397-A, takes effect. EXPLANATION-Matter in italics is new; matter in brackets [ ] is old law

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AN ACT to amend the racing, pari-mutuel wagering and breeding law, in

relation to simulcasting and to repeal section 904 thereof relating thereto

Became a law July 31, 1992, with the approval of the Governor.

Passed by a majority vote, three-fifths being present.

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The People of the State of New York, represented in Senate and Assenbly, do enact as follows:

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Section 1. Subdivision 2 of section 221 of the racing, pari-mutuel wagering and breeding law, as amended by chapter 503 of the laws of 1992, is amended to read as follows:

2. The state racing and wagering board shall, as a condition of racing, require any non-profit racing association and every other corporation or association subject to its jurisdiction to withhold one percent of all purses and, in the case of a non-profit association, to pay such

to the horsemen's organization its successor that was first (approved during nineteen hundred eighty-three by

eighty-three by the board as the qualified organization) entitled to receive payments pursuant to this section in accordance with rules of the board adopted effective November third, nineteen hundred eighty-three representing at least fifty-one percent of the owners and trainers utilizing the facilities of such sociation and, in the case of every other corporation, to pay such sum to the horsemen's organization or its successor that was first' [approved during nineteen hundred eighty-five by the board as the qualified organization] entitled to receive payments pursuant to this section in accordance with rules of the board adopted effective May twenty-third, nineteen hundred eighty-six representing at least fifty-one percent of the owners and trainers utilizing the facilities of such corporation.

In either case, any other horsemen's organization may apply to the board to be approved as the qualified organization to receive payment of the one percent of all purses by submitting to the board proof of both, that (i) it represents more than fifty-one percent of all the owners and Črainers utilizing the same facilities and (ii) the horsemen's oro ganization previously approved as qualified by the board does not represent fifty-one percent of all the owners and trainers utilizing the same facilities. If the board is satisfied that the documentation submitted with the application of any other horsemen's organization is conclusive with respect to (i) and (ii) above, it may approve the applicant as the qualified recipient organization.

In the best interests of racing, upon receipt of such an application, the board may direct the payments to the previously qualified horsemen's organization to continue uninterrupted, or it may direct the payments to be withheld and placed in interest-bearing, accounts for a period not to exceed ninety days, during which time the board shall review and approve or disapprove the application. Funds held in such manner shall be paid to the organization approved by the board. In no event shall the board accept more than one such application in any calendar year from the same horsemen's organization.

funds authorized to be paid by the board are to be used exclusively for the benefit of those horsemen

racing in New York state through the administrative purposes of such qualified organization, benevolent activities on behalf of backstretch employees,

and for the promotion of equine research.

§ 2. Section 904 of the racing, pari-mutuel wagering and breeding law is repealed and a new section 904' is added to read as follows:

$ 904. Simulcasting rights; Breeders' Cup Ltd. Notwithstanding any inconsistent provision of this chapter and upon the approval of the board, & nonprofit racing association, organized pursuant to section two hun; dred two of this chapter, is authorized to enter into an agreement with the Breeders' Cup Ltd. for the disposition of all revenues derived by such association from and limited to the live transmission of the audio/visual signals of and from pari-mutuel wagering on races run by

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such association or corporation to be known as the "Breeders' Cup Event
Day", in such manner as such association or corporation shall determine.
All expenses incurred by a nonprofit racing association pursuant to the
provisions

of this section, shall be deemed to be extraordinary nonre-
curring charges for the purposes of paragraph b of subdivision

of section two hundred eight of this chapter.

§ 3. Subdivision 1 of section 905-a of the racing, pari-mutuel wagering and breeding law, as amended by chapter 503 of the laws of 1992, is amended to read as follows:

1. Notwithstanding any inconsistent provisions of this chapter, any
non-profit racing association, racing association corporation, or
off-track betting corporation may during a calendar year accept wagers
and the simulcast signal of no more than forty-seven thoroughbred races
from in and out-of-state tracks designated as races of special interest
by the board; provided, however, that multiple races constituting the
American Championship Racing Series shall be considered as one race only
for purposes of determining the total number of designated races of spe-
cial interest. For purposes

of this subdivision, multiple races from
tracks on a particular day which are the subject of a single super
otic pari-mutuel pool shall be considered as one race only if no other
wagers are accepted on such races.

§ 4. Paragraph d of subdivision 2 of section 905-a of the racing,
pari-mutuel wagering and breeding law, as amended by chapter 524 of the
aws of 1991, is amended to read as follows:

d. Of the sums retained, three and one-half per centum of regular bets, four per centum of multiple bets and five per centum of exotic and super exotic bets shall be used exclusively for thoroughbred purses (including stakes, premiums and prizes) awarded in races conducted by a non-profit șacing association except that for any wagers placed with the western regional off-track betting corporation and within a special betting district or a track located within a special betting district, such purse payments shall be made to a track within such district.

§ 5. Paragraph b of subdivision 2 of section 905-a of the racing, pari-mutuel wagering and breeding law, as amended by chapter 503 of the laws of 1992, is amended to read as follows:

b. Of the şums so retained from on and off-track betting pools, for
the initial twelve such [events] races of special interest, in
calendar year as determined by the board, [of the sums so retained from
on and off-track betting pools on any additional special events approved
by the board, the applicable tax rate shall be one and one-half per cen-
tum of all wagers,] the applicable tax rates shall be two per centum for
regular bets, three per centum for multiple bets, and seven per centum
for exotic and super exotic bets, plus fifty per centum of the breaks.
of the sum so retained from on and off-track betting pools on any addi-
țional such races approved by the board, the applicable tax rate shall
be one and one-half per centum of all wagers.

$ 6. Paragraph b of subdivision 6 of section 1007 of the racing, pari-
mutuel wagering and breeding law, as amended by chapter 503 of the
of 1992, is amended to read as follows:

b. Of the sums retained by a receiving track from the conduct of
simulcasting on special events as designated by the board and out of
state

as provided in section one thousand fourteen of this article, portion shall be distributed to purses at the receiving track in accordance with a written agreement detailing the division of such funds for such special events and out-of-state races as authorized by section one thousand fourteen of this article between the harness track operator and the horsemen's organization representing owners and trainers at such

as determined by the board. In the absence of such an agreement fifty per centum shall be distributed exclusively to purses at such receiving track. One per

centum of all such wagers, except wagers on out-of-state races as authorized by section

thousand fourteen

of
article, shall be paid to the agriculture and New York state horse
breeding and development fund.

§ 7. Section 1014 of the racing, pari-mutuel wagering and breeding
law, as added by chapter 503 of the laws of 1992, is amended to read
follows:
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$ 1014. Simulcasting of races thoroughbred tracks located in another state. 1. Notwithstanding any inconsistent provisions of this chapter, any day when

non-profit racing association and no thoroughbred track licensed prior to June first,, nineteen hundred ninety-one is conducting a race meeting, any [regional off-track betting corporation and tracks_licensed in accordance with section one thousand

of this chapter] licensed simulcast facility authorized to accept the signal from a non-profit racing ashoroughbred racing programs from a

accept wagers and thoroughbred track located in another state, provided such track is more than seventy-five miles from the New York state border, and subject to the approval of the racing and wagering board and the limitations provided herein. No simulcast signal may be accepted on any out-of-state thoroughbred track past seven o'clock post meridian.

2. a. For purposes of [this] subdivision one of this section, any such [corporation] licensed facility shall distribute all sums deposited in any pari-mutuel pools to the holders of winning tickets therein, provided however, such tickets be presented for payment prior to April first of the year following the year of their purchase, less nineteen per centum of the total deposits in pools resulting from regular bets, less twenty-one per centum of the total deposits in pools resulting from multiple bets, less twenty-seven per centum of the total deposits in pools resulting from exotic bets, and less thirty-six per centum of the total deposits in pools resulting from super, exotic bets, plus the breaks as defined in section three hundred eighteen of this chapter.

b. Of the sums so retained, the applicable tax rates shall be one and one-half per centum for all such wagers, plus fifty per centum of the breaks.

Of the so retained, three-quarters of one per centum of all wagers shall be paid to the New York state thoroughbred [and] breeding and development fund. d. Of the

so retained, four per centum of all wagers shall be used exclusively for thoroughbred purses (including stakes, premiums and prizes) awarded in races conducted by a non-profit racing association except that for any [wages] wagers placed with the western regional offtrack betting corporation and within a special betting district, such purse payments shall be made to a track within such district.

The board shall adopt such measures as are necessary to limit the number of separate out-of-state racing programs authorized under this section to no more than two out-of-state tracks per day.

f. All wagers made at simulcast and nonsimulcast facilities shall be combined so as to produce common pari-mutuel betting pools for the cal; culation of odds and the determination of payouts from such pools, which payout shall be made pursuant to the rules of the board.

3. The board shall approve an emergency request by a regional corporation, a non-profit racing association, and tracks licensed in accordance with section thousand seven of this chapter, to accept the signal from a non-profit racing association to conduct wagering on out-of-state [wagering] races and simulcasting in the event that a regularly scheduled or portion of a regularly scheduled race program is cancelled by a non-profit racing association due to weather conditions that would otherwise cause the conduct of such program to be harmful to the jockeys or horses entered in such race. For purposes of this subdivision, a non; profit racing, association conducting such [out-of-state] wagering, shall distribute all sums deposited in any pari-mutuel pools to the holders of winning tickets therein provided, however, such tickets be presented for payment prior to April first of the year following the year of their purchase, less seventeen per centum of the total deposits in pools resulting from on-track regular and multiple bets and twenty-five per centum of the total deposits in pools resulting from on-track exotic bets and thirty-six per centum of the total deposits in pools resulting from on-track super exotic bets, plus the breaks. "Exotic bets" , and "multiple bets" shall have the meanings set forth in section five hundred nineteen of this chapter. "Super exotic bets" shall have the meaning set forth in section three hundred one of this chapter. The breaks are hereby defined as the odd cents over any multiple of ten for regular and multiple bets, or for exotic bets, over any multiple of fifty, or for super exotic bets, over any multiple of one hundred, calculated on the basis

of one dollar, otherwise payable to a patron. Out of the amount so retained there shall be paid by such non-profit racing associ: ation to the commissioner of taxation and finance, as a reasonable tax by the state for the privilege of conducting pari-mutuel betting on the

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