Subsidies New York — Rebecca Lester

New York Disclosure Regimes

State
Year of Disclosure Law
Specific Subsidy Program Affected by Law
(*Means Update to Earlier Law)
Disclosure Law
State Statute
Excerpt
Subsidies in Sample? (Y/N)
Internal Disclosure? (Y/N)
External Disclosure? (Y/N)


New York
1986
Empire Zone Incentive
Add, L 1986, ch 686, § 1, eff July 30, 1986; amd, L 1987, ch 442, § 9, eff July 27, 1987
NY CLS Gen Mun § 960, 963
The department of audit and control, the department of taxation and finance and the department of economic development shall prepare reports on the management and the economic and fiscal impact of empire zones. The analysis of the fiscal and economic impact of the empire zones shall include, but not be limited to, a review of the cost of providing the tax benefits referred to in section nine hundred sixty-six of this article and the amount of real property tax increments segregated for infrastructure improvements as authorized by section nine hundred sixty-seven of this article. 

Subsequent Updates before the start of the sample period:
1990:  A COMMISSION, WHOSE MZXIMUM DURATION SHALL BE SIX MONTHS, SHALL BE CREATED TO EVALUATE AND RECOMMEND WHETHER THE PROGRAM SHOULD CONTINUE IN OPERATION, OR WHETHER IT SHOULD BE CHANGED IN SOME MANNER, OR WHETHER THE POWERS OF THE ECONOMIC DEVELOPMENT ZONE DESIGNATION BOARD TO DESIGNATE ZONES SHOULD BE DISCONTINUED. 

1993: AN ENTITY INDEPENDENT OF THE DEPARTMENT SHALL CONDUCT AND SUBMIT TO THE GOVERNOR AND THE LEGISLATURE BY NO LATER THAN DECEMBER THIRTY-FIRST, NINETEEN HUNDRED NINETY-FIVE, A COMPREHENSIVE EVALUATION OF THE PERFORMANCE OF THE ZONES PROGRAM AND OF INDIVIDUAL ZONES ON MEETING CRITERIA ESTABLISHED PURSUANT TO THIS SECTION. THE CRITERIA BY WHICH THE ECONOMIC DEVELOPMENT ZONES PROGRAM AND INDIVIDUAL ZONES ARE TO BE EVALUATED SHALL INCLUDE, BUT NOT BE LIMITED TO, THE FOLLOWING: <A]

[A> (1) WHETHER QUANTIFIABLE BENEFITS ATTRIBUTABLE TO THE PROGRAM JUSTIFY ITS DIRECT COSTS TO THE STATE AND PARTICIPATING LOCALITIES; <A]

[A> (2) WHETHER THE PROGRAM HAS CONTRIBUTED TO THE ECONOMIC REVITALIZATION OF THE ZONES BY STIMULATING (A) THE CREATION AND RETENTION OF PERMANENT, FULL-TIME, QUALITY PRIVATE SECTOR JOBS; (B) THE CREATION, LOCATION AND EXPANSION OF BUSINESSES IN THE ZONES; (C) CAPITAL AND HUMAN RESOURCE INVESTMENTS BY ZONE BUSINESSES AND NEW BUSINESS DEVELOPMENT; AND (D) PUBLIC AND PRIVATE INVESTMENTS IN ZONE BUSINESSES AND ECONOMIC AND COMMUNITY DEVELOPMENT ACTIVITIES IMPORTANT FOR ECONOMIC REVITALIZATION; <A]

[A> (3) WHETHER THE PROGRAM HAS CREATED EMPLOYMENT AND BUSINESS DEVELOPMENT OPPORTUNITIES FOR RESIDENTS OF THE ZONES AND JOB TRAINING OPPORTUNITIES FOR RESIDENTS AND EMPLOYEES OF ZONE BUSINESSES; <A]

[A> (4) WHETHER THE PROGRAM HAS (A) RESULTED IN NEW AND IMPROVED LOCAL ADMINISTRATIVE CAPACITY WITHIN THE ZONES TO PLAN FOR AND CAPTURE ECONOMIC OPPORTUNITIES AND DELIVER AND COORDINATE ECONOMIC, COMMUNITY AND HUMAN RESOURCE DEVELOPMENT SERVICES, AND (B) INCREASED COMMITMENTS OF LOCAL RESOURCES TO ZONE REVITALIZATION, INCLUDING SUPPORT FROM THE BUSINESS COMMUNITY; <A]

[A> (5) WHETHER THE PROGRAM HAS STIMULATED ASSISTANCE FROM STATE, FEDERAL AND OTHER ECONOMIC, COMMUNITY AND HUMAN RESOURCE DEVELOPMENT PROGRAMS RELATIVE TO OTHER AREAS AND IMPROVED THE DELIVERY AND COORDINATION OF STATE SERVICES TO THE ZONES; AND <A]

[A> (6) WHETHER THE PROGRAM IS BEING MANAGED AND EVALUATED EFFECTIVELY AT STATE AND LOCAL LEVELS. <A]
Y
N
Y

New York
1990
Empire Zone Incentive
Add, L 1986, ch 686, § 1, eff July 30, 1986; amd, L 1987, ch 442, § 9, eff July 27, 1987
NY CLS Gen Mun § 960, 963
The department of audit and control, the department of taxation and finance and the department of economic development shall prepare reports on the management and the economic and fiscal impact of empire zones. The analysis of the fiscal and economic impact of the empire zones shall include, but not be limited to, a review of the cost of providing the tax benefits referred to in section nine hundred sixty-six of this article and the amount of real property tax increments segregated for infrastructure improvements as authorized by section nine hundred sixty-seven of this article. 

Subsequent Updates before the start of the sample period:
1990:  A COMMISSION, WHOSE MZXIMUM DURATION SHALL BE SIX MONTHS, SHALL BE CREATED TO EVALUATE AND RECOMMEND WHETHER THE PROGRAM SHOULD CONTINUE IN OPERATION, OR WHETHER IT SHOULD BE CHANGED IN SOME MANNER, OR WHETHER THE POWERS OF THE ECONOMIC DEVELOPMENT ZONE DESIGNATION BOARD TO DESIGNATE ZONES SHOULD BE DISCONTINUED. 

1993: AN ENTITY INDEPENDENT OF THE DEPARTMENT SHALL CONDUCT AND SUBMIT TO THE GOVERNOR AND THE LEGISLATURE BY NO LATER THAN DECEMBER THIRTY-FIRST, NINETEEN HUNDRED NINETY-FIVE, A COMPREHENSIVE EVALUATION OF THE PERFORMANCE OF THE ZONES PROGRAM AND OF INDIVIDUAL ZONES ON MEETING CRITERIA ESTABLISHED PURSUANT TO THIS SECTION. THE CRITERIA BY WHICH THE ECONOMIC DEVELOPMENT ZONES PROGRAM AND INDIVIDUAL ZONES ARE TO BE EVALUATED SHALL INCLUDE, BUT NOT BE LIMITED TO, THE FOLLOWING: <A]

[A> (1) WHETHER QUANTIFIABLE BENEFITS ATTRIBUTABLE TO THE PROGRAM JUSTIFY ITS DIRECT COSTS TO THE STATE AND PARTICIPATING LOCALITIES; <A]

[A> (2) WHETHER THE PROGRAM HAS CONTRIBUTED TO THE ECONOMIC REVITALIZATION OF THE ZONES BY STIMULATING (A) THE CREATION AND RETENTION OF PERMANENT, FULL-TIME, QUALITY PRIVATE SECTOR JOBS; (B) THE CREATION, LOCATION AND EXPANSION OF BUSINESSES IN THE ZONES; (C) CAPITAL AND HUMAN RESOURCE INVESTMENTS BY ZONE BUSINESSES AND NEW BUSINESS DEVELOPMENT; AND (D) PUBLIC AND PRIVATE INVESTMENTS IN ZONE BUSINESSES AND ECONOMIC AND COMMUNITY DEVELOPMENT ACTIVITIES IMPORTANT FOR ECONOMIC REVITALIZATION; <A]

[A> (3) WHETHER THE PROGRAM HAS CREATED EMPLOYMENT AND BUSINESS DEVELOPMENT OPPORTUNITIES FOR RESIDENTS OF THE ZONES AND JOB TRAINING OPPORTUNITIES FOR RESIDENTS AND EMPLOYEES OF ZONE BUSINESSES; <A]

[A> (4) WHETHER THE PROGRAM HAS (A) RESULTED IN NEW AND IMPROVED LOCAL ADMINISTRATIVE CAPACITY WITHIN THE ZONES TO PLAN FOR AND CAPTURE ECONOMIC OPPORTUNITIES AND DELIVER AND COORDINATE ECONOMIC, COMMUNITY AND HUMAN RESOURCE DEVELOPMENT SERVICES, AND (B) INCREASED COMMITMENTS OF LOCAL RESOURCES TO ZONE REVITALIZATION, INCLUDING SUPPORT FROM THE BUSINESS COMMUNITY; <A]

[A> (5) WHETHER THE PROGRAM HAS STIMULATED ASSISTANCE FROM STATE, FEDERAL AND OTHER ECONOMIC, COMMUNITY AND HUMAN RESOURCE DEVELOPMENT PROGRAMS RELATIVE TO OTHER AREAS AND IMPROVED THE DELIVERY AND COORDINATION OF STATE SERVICES TO THE ZONES; AND <A]

[A> (6) WHETHER THE PROGRAM IS BEING MANAGED AND EVALUATED EFFECTIVELY AT STATE AND LOCAL LEVELS. <A]
Y
N
Y

New York
1993
Empire Zone Incentive
Add, L 1986, ch 686, § 1, eff July 30, 1986; amd, L 1987, ch 442, § 9, eff July 27, 1987
NY CLS Gen Mun § 960, 963
The department of audit and control, the department of taxation and finance and the department of economic development shall prepare reports on the management and the economic and fiscal impact of empire zones. The analysis of the fiscal and economic impact of the empire zones shall include, but not be limited to, a review of the cost of providing the tax benefits referred to in section nine hundred sixty-six of this article and the amount of real property tax increments segregated for infrastructure improvements as authorized by section nine hundred sixty-seven of this article. 

Subsequent Updates before the start of the sample period:
1990:  A COMMISSION, WHOSE MZXIMUM DURATION SHALL BE SIX MONTHS, SHALL BE CREATED TO EVALUATE AND RECOMMEND WHETHER THE PROGRAM SHOULD CONTINUE IN OPERATION, OR WHETHER IT SHOULD BE CHANGED IN SOME MANNER, OR WHETHER THE POWERS OF THE ECONOMIC DEVELOPMENT ZONE DESIGNATION BOARD TO DESIGNATE ZONES SHOULD BE DISCONTINUED. 

1993: AN ENTITY INDEPENDENT OF THE DEPARTMENT SHALL CONDUCT AND SUBMIT TO THE GOVERNOR AND THE LEGISLATURE BY NO LATER THAN DECEMBER THIRTY-FIRST, NINETEEN HUNDRED NINETY-FIVE, A COMPREHENSIVE EVALUATION OF THE PERFORMANCE OF THE ZONES PROGRAM AND OF INDIVIDUAL ZONES ON MEETING CRITERIA ESTABLISHED PURSUANT TO THIS SECTION. THE CRITERIA BY WHICH THE ECONOMIC DEVELOPMENT ZONES PROGRAM AND INDIVIDUAL ZONES ARE TO BE EVALUATED SHALL INCLUDE, BUT NOT BE LIMITED TO, THE FOLLOWING: <A]

[A> (1) WHETHER QUANTIFIABLE BENEFITS ATTRIBUTABLE TO THE PROGRAM JUSTIFY ITS DIRECT COSTS TO THE STATE AND PARTICIPATING LOCALITIES; <A]

[A> (2) WHETHER THE PROGRAM HAS CONTRIBUTED TO THE ECONOMIC REVITALIZATION OF THE ZONES BY STIMULATING (A) THE CREATION AND RETENTION OF PERMANENT, FULL-TIME, QUALITY PRIVATE SECTOR JOBS; (B) THE CREATION, LOCATION AND EXPANSION OF BUSINESSES IN THE ZONES; (C) CAPITAL AND HUMAN RESOURCE INVESTMENTS BY ZONE BUSINESSES AND NEW BUSINESS DEVELOPMENT; AND (D) PUBLIC AND PRIVATE INVESTMENTS IN ZONE BUSINESSES AND ECONOMIC AND COMMUNITY DEVELOPMENT ACTIVITIES IMPORTANT FOR ECONOMIC REVITALIZATION; <A]

[A> (3) WHETHER THE PROGRAM HAS CREATED EMPLOYMENT AND BUSINESS DEVELOPMENT OPPORTUNITIES FOR RESIDENTS OF THE ZONES AND JOB TRAINING OPPORTUNITIES FOR RESIDENTS AND EMPLOYEES OF ZONE BUSINESSES; <A]

[A> (4) WHETHER THE PROGRAM HAS (A) RESULTED IN NEW AND IMPROVED LOCAL ADMINISTRATIVE CAPACITY WITHIN THE ZONES TO PLAN FOR AND CAPTURE ECONOMIC OPPORTUNITIES AND DELIVER AND COORDINATE ECONOMIC, COMMUNITY AND HUMAN RESOURCE DEVELOPMENT SERVICES, AND (B) INCREASED COMMITMENTS OF LOCAL RESOURCES TO ZONE REVITALIZATION, INCLUDING SUPPORT FROM THE BUSINESS COMMUNITY; <A]

[A> (5) WHETHER THE PROGRAM HAS STIMULATED ASSISTANCE FROM STATE, FEDERAL AND OTHER ECONOMIC, COMMUNITY AND HUMAN RESOURCE DEVELOPMENT PROGRAMS RELATIVE TO OTHER AREAS AND IMPROVED THE DELIVERY AND COORDINATION OF STATE SERVICES TO THE ZONES; AND <A]

[A> (6) WHETHER THE PROGRAM IS BEING MANAGED AND EVALUATED EFFECTIVELY AT STATE AND LOCAL LEVELS. <A]
Y
N
Y

New York
1987
General Economic Development Oversight; Economic Development Skills Training Program, Industrial Infrastructure Development Program
L 1987, ch 839, § 17, eff Aug 7, 1987
NY CLS Econ Dev § 202
The advisory council shall submit an annual report on its findings and recommendations on or before October first, nineteen hundred eighty-eight and on or before each October first thereafter to the governor, the president pro tem and minority leader of the senate, and the speaker and minority leader of the assembly.

On or before October first, nineteen hundred eighty-eight and on or before October first of each year thereafter, the department, in cooperation with other appropriate state departments and agencies, shall submit to the governor and the legislature a report regarding the current status of the skills development assistance program.
Such report shall include, but not be limited to:
(i)  the number of individuals enrolled in the program by sex, age, race, income and employment status;
(ii)  the number and type of businesses participating in the program;
(iii)  the nature of the match required pursuant to this article;
(iv)  the number and type of educational agencies participating in the program;
(v)  the number and type of skills training programs supported by the program; and
(vi)  the programs overall job placement rate and the placement rate of each project.
N
N
Y

New York
1989
Waste Prevention Program
Formerly § 181, add, L 1987, ch 615, § 26; renumbered § 261, L 1988, ch 300, § 1; L 1988, ch 70, § 16,20, eff Nov 14, 2005; L 1989, ch 519, § 1, eff Aug 15, 1989 (see 1989 note below)
NY CLS Econ Dev § 261
The department shall design and implement a waste prevention program, which shall promote economic development through environmental improvement. A high priority for services and assistance provided by or available to the department shall be to improve the economic and environmental performance of business through waste prevention.  In carrying out the activities to implement the waste prevention program, the department shall, to the extent practicable, within amounts appropriated therefor:
c.  maintain, provide and market a compilation of existing programs providing incentives for new or expanded business enterprises which could be utilized by the secondary materials processing industry;
d.  promote the utilization of such incentives for new or expanded business enterprises which process or utilize secondary materials to locate in New York state;
e.  promote incentives for existing businesses to expand their utilization of secondary materials and their adoption of waste prevention technologies and practices;
11.  Apportionment of monies. The commissioner shall apportion the monies appropriated for this program for the purpose of providing loans, interest subsidies, loan guarantees and principal reductions to applicants within each of the regions of the state identified in paragraph h of subdivision one of this section.
14.  Reports. Beginning on January first, nineteen hundred eighty-nine, the commissioner shall make an annual report to the governor and the legislature which shall include, at a minimum, the status of the activities undertaken pursuant to paragraphs a, c, d, e, f, i, j and k of subdivision four of this section, the status of any other activities undertaken pursuant to this article, and recommendations for programs or policies that will further the objectives of expanding the utilization of secondary materials recovered for reuse within the state. The provisions of this subdivision shall not be deemed to require or authorize the disclosure of confidential information or trade secrets. This report may be consolidated with the report required by subdivision four of section two hundred sixty-three of this article.
N
N
Y

New York
1991
Job Development Authority Direct Loans
L 1992, ch 839, § 5 and 8, eff Aug 7, 1992
NY CLS Pub A § 1823,  1829-a
§ 5. Section 1823 of the public authorities law is amended by adding a new subdivision 7 to read as follows:
[A> 7. LOANS IN ECONOMICALLY DISTRESSED AREAS AND TO COMPANIES IN NEED OF SPECIAL ASSISTANCE. (A) LOANS BY THE AUTHORITY PURSUANT TO PARAGRAPHS (A) AND (B) OF SUBDIVISION TWO OF SECTION EIGHTEEN HUNDRED THREE OF THIS CHAPTER MAY EXCEED FORTY PERCENT BUT SHALL NOT EXCEED SIXTY PERCENT OF THE COST OF THE PROJECT FOR: <A]
[A> (I) PROJECTS WHICH ARE OR WILL BE LOCATED IN ECONOMIC DEVELOPMENT ZONES DESIGNATED PURSUANT TO ARTICLE EIGHTEEN-B OF THE GENERAL MUNICIPAL LAW OR IN AREAS THAT MEET, IN ACCORDANCE WITH THE MOST RECENT CENSUS DATA AVAILABLE, THE FOLLOWING CRITERIA: <A]
[A> (A) THE AREA MUST HAVE A POVERTY RATE OF AT LEAST TWENTY PERCENT FOR THE YEAR TO WHICH THE DATA RELATE; AND <A]
[A> (B) THE AREA MUST HAVE AN UNEMPLOYMENT RATE OF AT LEAST ONE HUNDRED TWENTY-FIVE PERCENT OF THE STATEWIDE UNEMPLOYMENT RATE FOR THE YEAR TO WHICH THE DATA RELATE; <A]

Annual program report. The authority shall report on an annual basis beginning December thirty-first, nineteen hundred ninety-three, and on each December thirty-first thereafter, to the governor, the speaker of the assembly and the temporary president of the senate on each of the financial assistance programs, and for each program, each category of assistance administered by the authority, identifying each proposal for assistance through such program for which the authority has received a formal application or otherwise has begun to undertake an analysis.
(a)  For those requests which are currently being evaluated but which have not yet been approved such description shall include, but not be limited to, the name and location of the applicant, the amount of assistance requested, the date of receipt of such request, and the status of such request.
(b)  In providing such report, where necessary to promote the development of proposed projects, the authority may delete references to the specific names of the participants, instead making references to them in some other form so as to make it possible to identify the progress of specific proposals.
(c)  Such report shall provide a breakdown, for each of the regions established pursuant to section two hundred thirty of the economic development law, of proposals for assistance through each program. In addition, such report shall summarize, by program, the data reported pursuant to this paragraph.
(d)  For those requests which have been evaluated and for which no further action has been recommended, the corporation shall present summary data indicating why no further action was taken.
(e)  Such report shall include a description of the efforts and activities of the authority to meet the financing needs of economically distressed areas as described in paragraph (a) of subdivision seven of section eighteen hundred twenty-three of this chapter, and a description of the authority’s efforts and activities with regard to companies in need of special assistance as described in such paragraph (a).
2.  Evaluations.
(a)  In addition to any other requirements imposed by this chapter or otherwise regarding evaluations of programs administered by the authority, each evaluation shall include an analysis of the job creation effect of such program, the number of small businesses that received assistance, the number of minority and women-owned firms that received assistance, the number of projects undertaken in economically distressed areas as described in paragraph (a) of subdivision seven of section eighteen hundred twenty-three of this chapter, the number of projects involving companies in need of special assistance as described in such paragraph (a) and, if applicable, the repayment experience of borrowers of funds from the authority.
(b)  The authority shall submit to the governor, the speaker of the assembly, and the temporary president of the senate an evaluation of such programs prepared by an entity independent of the authority. Such evaluations shall be submitted by September first, nineteen hundred ninety-four and by September first every four years thereafter.
Y
N
Y

New York
1993
Industrial Development Program
L 1993, ch 356, §§ 10–13, eff Oct 19, 1993 (see 1993 note below); L 1993, ch 357, §§ 1, 2, eff Oct 19, 1993
NY CLS Gen Mun § 859,  859-a
ON OR BEFORE APRIL FIRST, NINETEEN HUNDRED NINETY-SIX, THE COMMISSIONER SHALL SUBMIT TO THE DIRECTOR OF THE DIVISION OF THE BUDGET, THE TEMPORARY PRESIDENT OF THE SENATE, THE SPEAKER OF THE ASSEMBLY, THE CHAIRMAN OF THE SENATE FINANCE COMMITTEE, THE CHAIRMAN OF THE ASSEMBLY WAYS AND MEANS COMMITTEE, THE CHAIRMAN OF THE SENATE LOCAL GOVERNMENT COMMITTEE, THE CHAIRMAN OF THE SENATE COMMITTEE ON COMMERCE, ECONOMIC DEVELOPMENT AND SMALL BUSINESS, THE CHAIRMAN OF THE ASSEMBLY COMMITTEE ON COMMERCE, INDUSTRY AND ECONOMIC DEVELOPMENT, THE CHAIRMAN OF THE ASSEMBLY LOCAL GOVERNMENTS COMMITTEE AND THE CHAIRMAN OF THE ASSEMBLY REAL PROPERTY TAXATION COMMITTEE AN EVALUATION OF THE ACTIVITIES OF INDUSTRIAL DEVELOPMENT AGENCIES AND AUTHORITIES IN THE STATE PREPARED BY AN ENTITY INDEPENDENT OF THE DEPARTMENT. SUCH EVALUATION SHALL IDENTIFY THE EFFECT OF AGENCIES AND AUTHORITIES ON: (A) JOB CREATION AND RETENTION IN THE STATE, INCLUDING THE TYPES OF JOBS CREATED AND RETAINED; (B) THE VALUE OF TAX EXEMPTIONS PROVIDED BY SUCH AGENCIES AND AUTHORITIES; (C) THE VALUE OF PAYMENTS RECEIVED IN LIEU OF TAXES RECEIVED BY MUNICIPALITIES AND SCHOOL DISTRICTS AS A RESULT OF PROJECTS SPONSORED BY SUCH ENTITIES; (D) A SUMMARY OF THE TYPES OF PROJECTS THAT RECEIVED FINANCIAL ASSISTANCE; (E) A SUMMARY OF THE TYPES OF FINANCIAL ASSISTANCE PROVIDED BY THE AGENCIES AND AUTHORITIES; (F) A SUMMARY OF CRITERIA FOR EVALUATION OF PROJECTS USED BY AGENCIES AND AUTHORITIES; (G) A SUMMARY OF TAX EXEMPTION POLICIES OF AGENCIES AND AUTHORITIES; AND (H) SUCH OTHER FACTORS AS MAY BE RELEVANT TO AN ASSESSMENT OF THE PERFORMANCE OF SUCH AGENCIES AND AUTHORITIES IN CREATING AND RETAINING JOB OPPORTUNITIES FOR RESIDENTS OF THE STATE. SUCH EVALUATION SHALL ALSO ASSESS THE PROCESS BY WHICH AGENCIES AND AUTHORITIES GRANT EXEMPTIONS FROM STATE TAXES AND MAKE RECOMMENDATIONS FOR THE MOST EFFICIENT AND EFFECTIVE PROCEDURES FOR THE USE OF SUCH EXEMPTIONS. SUCH EVALUATION SHALL FURTHER INCLUDE ANY RECOMMENDATIONS FOR CHANGES IN LAWS GOVERNING THE OPERATIONS OF INDUSTRIAL DEVELOPMENT AGENCIES AND AUTHORITIES WHICH WOULD ENHANCE THE CREATION AND RETENTION OF JOBS IN THE STATE.
N
N
Y

New York
1993
Industrial Development Sales Tax Exemption
L 1993, ch 356, §§ 16, 17, eff Oct 19, 1993; L 1993, ch 357, § 4, eff Oct 19, 1993
NY CLS Gen Mun § 874, 875
Within thirty days of the date that the agency designates a project operator or other person to act as agent of the agency for purposes of providing financial assistance consisting of any sales and compensating use tax exemption to such person, the agency shall file a statement with the department of taxation and finance relating thereto, on a form and in such manner as is prescribed by the commissioner of taxation and finance, identifying each such agent so named by the agency, setting forth the taxpayer identification number of each such agent, giving a brief description of the property and/or services intended to be exempted from such taxes as a result of such appointment as agent, indicating the agency’s rough estimate of the value of the property and/or services to which such appointment as agent relates, indicating the date when such designation as agent became effective and indicating the date upon which such designation as agent shall cease."
N
N
Y

New York
1996
JOBS Now
L 1996, ch 309, § 104
NY CLS Unconsol, Ch. 252, § 16-h
[A> 4. THE CORPORATION SHALL, ON OR BEFORE MARCH 1, 1997, SUBMIT A REPORT TO THE GOVERNOR, THE TEMPORARY PRESIDENT OF THE SENATE AND THE SPEAKER OF THE ASSEMBLY ON THE OPERATION AND ACCOMPLISHMENTS OF THE ASSISTANCE PROVIDED PURSUANT TO THIS SECTION, INCLUDING A COMPLETE INVENTORY OF PROJECTS FINANCED PURSUANT TO THIS SECTION. <A
Y
N
Y

New York
1999
Workforce Investment Board
L 1999, ch 624, § 5, eff Nov 10, 1999
NY CLS Labor § 852, 853
SUNSHINE PROVISIONS. THE STATE BOARD SHALL MAKE AVAILABLE TO THE PUBLIC, ON A REGULAR BASIS THROUGH OPEN MEETINGS, INFORMATION REGARDING THE ACTIVITIES OF THE BOARD, INCLUDING INFORMATION REGARDING THE STATE PLAN PRIOR TO SUBMISSION OF THE PLAN, INFORMATION REGARDING MEMBERSHIP, AND, ON REQUEST, MINUTES OF FORMAL MEETINGS OF THE STATE BOARD. <A]

[A> SECTION 853. REPORT. THE DEPARTMENT SHALL BE RESPONSIBLE FOR THE PREPARATION OF THE ANNUAL REPORT TO THE SECRETARY OF LABOR DESCRIBING THOSE ACTIVITIES OF THE WORKFORCE INVESTMENT BOARD TAKEN TO COMPLY WITH THE REQUIREMENTS OF THE FEDERAL WORKFORCE INVESTMENT ACT OF 1998 (P.L. 105- 220), AS WELL AS A REPORT TO THE GOVERNOR AND LEGISLATURE DESCRIBING SUCH ACTIVITIES, ON OR BEFORE THE FIRST DAY OF JANUARY, TWO THOUSAND ONE AND ON THE FIRST DAY OF JANUARY IN EACH CONSECUTIVE YEAR THEREAFTER
N
Y
Y

New York
2003
Brownfield Redevelopment Tax Credit; Remediated Brownfield Credit; Environmental Remediated Insurance Credit
L 2003, ch 1, § 1 (Part F), eff Oct 7, 2003
NY CLS Gen Mun § 970
The commissioner of taxation and finance, in consultation with the commissioner of environmental conservation, shall prepare a written report after December thirty-first of each calendar year, which shall contain statistical information regarding the credits granted on or before such dates under sections 21, 22, and 23 of the tax law during such calendar year. Copies of these reports shall be submitted by such commissioner to the governor, the director of the division of the budget, the temporary president of the senate, the speaker of the assembly, the chairman of the senate finance committee and the chairman of the assembly ways and means committee within forty-five days of December thirty-first. Such reports shall contain, to the extent possible, the number of credits by each credit type and the average amount of such credits allowed; and of those, the number of credits and the average amount of such credits allowed to taxpayers in each county and in each environmental zone as defined in subdivision (b) of section 21 of the tax law. Such reports shall also contain any other information received from the commissioner of environmental conservation with regard to such credits, and any other statistical information that such commissioner deems to be useful in analyzing the effects of the program.
Y
N
Y

New York
2004
Empire State Film Production Credit
L 2004, ch 60, § 1 (Part P), eff Aug 20, 2004; amd, L 2004, ch 745, § 1, eff Dec 17, 2004
NY CLS Tax § 24
The commissioner of the department of taxation and finance, in conjunction with the director of the governor's office for motion picture and television development, shall submit to the governor, the temporary president of the senate, and the speaker of the assembly, an annual report to be submitted in February of each year evaluating the effectiveness of the film production tax credit provided by this act in stimulating the growth of the film industry in the state. Such report shall include, but not be limited to, in total and by qualified film, the number of qualified films, the qualified production costs, the production costs, the qualified film production facilities, and the credit amounts claimed by each qualified film, as well as the impact on employment and the economy of the state and city of New York. Such report shall be based on data available from the application filed with the governor's office for motion picture and television development for allocation of film production credits. Notwithstanding any provision of law to the contrary, the information contained in the report shall be public information. The report may also include any recommendations for changes in the calculation or administration of the credit, and any other recommendation of the commissioner regarding continuing modification, or repeal of such act, and such other information regarding the act as the commissioner may feel useful and appropriate.
Y
Y
Y

New York
2005
Economic Development Skills Training Program*
L 2005, ch 524, § 17, eff Nov 14, 2005
NY CLS Econ Dev § 202
Reporting originally established in 1987 (Ch. 839).  Bill provides for additional record retention for on-demand information requests. "Between evaluation due dates, the Commissioner shall maintain the necessary records and data required to satisfy such evaluation requirements and to satisfy information requests received from the Director of Budget, the Chairperson of the Senate Finance Committee, and the Chairperson of the Assembly Ways and Means Committee between such evaluation due dates."
N
N
Y

New York
2005
General Economic Development*
L 2005, ch 524, § 20, eff Nov 14, 2005
NY CLS Econ Dev § 241
Reporting originally established in 1987 (Ch. 839).  Bill provides for additional record retention for on-demand information requests. "Between evaluation due dates, the Department [of Economic Development] shall maintain the necessary records and data required to satisfy such evaluation requirements and to satisfy information requests received from the Director of Budget, the Chairperson of the Senate Finance Committee, and the Chairperson of the Assembly Ways and Means Committee between such evaluation due dates."
N
N
Y

New York
2005
Industrial Infrastructure Development Program*
L 2005, ch 524, § 21, eff Nov 14, 2005
NY CLS Econ Dev § 250
Reporting originally established in 1987 (Ch. 839).  Bill provides for additional record retention for on-demand information requests. "Between evaluation due dates, the Department [of Economic Development] shall maintain the necessary records and data required to satisfy such evaluation requirements and to satisfy information requests received from the Director of Budget, the Chairperson of the Senate Finance Committee, and the Chairperson of the Assembly Ways and Means Committee between such evaluation due dates."
N
N
Y

New York
2005
Empire Zone Incentive*
L 2005, ch 61, §§ 11, eff April 12, 2005
NY CLS Gen Mun § 960, 963
Reporting originally established in 1986 and updated in 1990 and 1993. 2005 law stated, "The Department of Economic Development shall provide to the temporary President of the Senate, the Speaker of the Assembly, and the Commissioner of the Department of Taxation and Finance a consolidated statewide report of the information required pursuant to subdivisions (B) and (C) of this section.  Such report by the department shall contain an analysis of the performance of each zone using the information obtained pursuant to subdivisions (B) and (C) of this section.  Such report shall include, but not be limited to, the number of jobs created, as derived from paragraph one of subdivision (B) of section fourteen of the tax law, for all businesses in each zone, and the number of new businesses in each zone."

Y
N
Y

New York
2005
Regional Partnership Program
L 2005, ch 59, § 5 (Part R), eff April 12, 2005; L 2005, ch 63, § 4 (Part C), eff April 12, 2005
NY CLS Pub A § 3155
SECTION 3155. REPORTING REQUIREMENTS. 1. THE FOUNDATION SHALL SUBMIT AN ANNUAL REPORT, BEGINNING ON THE FIRST OF FEBRUARY, TWO THOUSAND SIX, TO THE GOVERNOR, THE SPEAKER OF THE ASSEMBLY, AND THE TEMPORARY PRESIDENT OF THE SENATE ON THE OPERATIONS AND ACCOMPLISHMENTS OF: (A) EACH PROGRAM IT ADMINISTERS AND (B) ALL PROGRAMS AUTHORIZED BY THIS ARTICLE AND THE CENTERS OF EXCELLENCE PROGRAM PURSUANT TO SECTION THREE OF PART T OF CHAPTER EIGHTY-FOUR OF THE LAWS OF TWO THOUSAND TWO. <A]

[A> 2. THE ANNUAL REPORT SHALL PROVIDE, BUT NOT BE LIMITED TO, THE FOLLOWING INFORMATION: <A]

[A> (A) FOR THE RESEARCH DEVELOPMENT PROGRAM AND THE JAMES D. WATSON INVESTIGATOR PROGRAM, AUTHORIZED UNDER SECTIONS TWO HUNDRED NINE-P AND TWO HUNDRED NINE-S OF THE EXECUTIVE LAW, THE AMOUNT OF THE AWARD, THE NAME OF THE INSTITUTION RECEIVING THE AWARD, THE NAME OF THE FACULTY MEMBER OR INVESTIGATOR HIRED AND HIS OR HER SIGNIFICANT ACADEMIC ACCOMPLISHMENTS, THE RESEARCH FUNDS AWARDED AND THE NUMBER OF GRADUATE STUDENTS OR RESEARCH PERSONNEL COLLABORATING WITH THE AWARD RECIPIENT; <A]

[A> (B) FOR EACH AWARD UNDER ALL OTHER PROGRAMS: <A]

[A> (I) THE AMOUNT OF STATE FUNDS AND ANY FEDERAL, LOCAL, OR PRIVATE MATCHING FUNDS, INCLUDING IN-KIND CONTRIBUTIONS; (II) A DESCRIPTION OF THE PROJECT AND ANY ACTIVITIES UNDERTAKEN INCLUDING, IF APPLICABLE, THE IDENTIFICATION OF ANY COLLABORATING PRIVATE SECTOR PARTNERS; (III) THE NUMBER OF FULL-TIME PUBLIC, PRIVATE, AND NONPROFIT SECTOR JOBS CREATED AND/OR RETAINED IN THE STATE AS A DIRECT RESULT OF ACTIVITIES UNDERTAKEN WITH STATE FUNDS, AND THE METHODOLOGY UTILIZED TO DETERMINE SUCH NUMBER; (IV) THE NUMBER OF START-UP BUSINESSES CREATED AND EXISTING BUSINESSES ASSISTED AS A DIRECT OR INDIRECT RESULT OF THE AWARD; (V) THE EXTENT TO WHICH THE PROJECT HAS OR WILL LEAD TO AN INCREASE IN THE POOL OF VENTURE CAPITAL FOR A SPECIFIC TECHNOLOGY THAT IS OF IMPORTANCE TO THE INDUSTRY IN THIS STATE; (VI) THE ACTUAL OR ANTICIPATED INVENTION, DEVELOPMENT, OR REFINEMENT OF ANY NEW PRODUCTS AND PROCESSES WITH COMMERCIAL APPLICATION OF IMPORTANCE TO THE INDUSTRIES IN THE STATE; (VII) ANY OUTREACH TO THE SURROUNDING COMMUNITIES TO ENCOURAGE OR ACCOMMODATE ECONOMIC GROWTH; (VIII) A DESCRIPTION OF ANY RELATIONSHIPS WITH ELEMENTARY AND SECONDARY SCHOOLS AND COMMUNITY COLLEGES DESIGNED TO FOSTER STUDENT INTEREST IN SCIENTIFIC AND TECHNICAL CAREERS OR PROVIDE WORKFORCE TRAINING; (IX) A DESCRIPTION OF THE INTELLECTUAL PROPERTY AGREEMENT AMONG THE UNIVERSITY AND RESEARCH PARTNER; (X) NUMBER OF PATENTS AWARDED TO THE COLLEGE OR UNIVERSITY AS A DIRECT RESULT OF RESEARCH RELATED TO THE AWARD AND INCOME GENERATED FROM THE LICENSURE OR SALE OF SUCH INTELLECTUAL PROPERTY; AND (XI) ANY OTHER INFORMATION DEEMED APPROPRIATE BY THE DIRECTOR; <A]
Y
N
Y

New York
2008
Brownfield Redevelopment Tax Credit; Remediated Brownfield Credit; Environmental Remediated Insurance Credit
L 2008, ch 390, §§ 7–12, eff April 1, 2009; L 2008, ch 390, § 13, eff July 21, 2008
NY CLS Gen Mun § 973
THE BOARD SHALL HAVE THE FOLLOWING DUTIES:
A.  SERVE AS A WORKING FORUM FOR THE EXCHANGE OF VIEWS, CONCERNS, IDEAS, INFORMATION, AND RECOMMENDATIONS RELATING TO THE STATE’S BROWNFIELD CLEANUP PROGRAM AS PROVIDED IN THIS TITLE, AND THE STATE’S BROWNFIELD OPPORTUNITY AREA PROGRAM AS PROVIDED IN SECTION NINE HUNDRED SEVENTY-R OF THE GENERAL MUNICIPAL LAW, HEREIN COLLECTIVELY KNOWN AS THE STATE’S BROWNFIELD PROGRAMS;
B.  REQUEST AND RECEIVE FROM ANY STATE AGENCY SUCH REASONABLE AND PERTINENT INFORMATION AND DATA RELATED TO THE STATE’S BROWNFIELD PROGRAMS AS THE BOARD MAY REQUEST;
C.  MONITOR AND REVIEW THE IMPLEMENTATION OF THE STATE’S BROWNFIELD PROGRAMS, AS WELL AS THE POLICIES AND OBJECTIVES OF THE STATE’S BROWNFIELD PROGRAMS; AND
D.  REVIEW AND EVALUATE THE APPROPRIATE STATE AND INDUSTRY CONTRIBUTION TO THE STATE’S BROWNFIELD PROGRAMS.
7.  BASED ON THE INFORMATION RECEIVED AND TASKS PERFORMED AS DESCRIBED IN PARAGRAPHS A THROUGH D OF SUBDIVISION SIX OF THIS SECTION, AS WELL AS SUCH OTHER INFORMATION THAT HAS BECOME AVAILABLE TO THE BOARD, THE BOARD SHALL, ON OR BEFORE DECEMBER FIRST, TWO THOUSAND NINE AND ON OR BEFORE THE FIRST DAY OF DECEMBER OF EACH YEAR THEREAFTER, REPORT TO THE GOVERNOR AND TO THE LEGISLATURE, ON ITS ASSESSMENT OF THE IMPLEMENTATION OF THE STATE’S BROWNFIELD PROGRAMS, TOGETHER WITH ITS COMMENTS, SUGGESTIONS, AND RECOMMENDATIONS REGARDING SUCH PROGRAMS, AVAILABLE FUNDING AND RESOURCES, AND THE NEED FOR ANY ADDITIONAL STEPS TO ENSURE THE FUTURE AVAILABILITY OF FUNDING.

SECTION 171-R.  BROWNFIELD CREDIT REPORT. 
(A)  THE COMMISSIONER, IN CONSULTATION WITH THE COMMISSIONER OF ENVIRONMENTAL CONSERVATION, MUST PUBLISH A BROWNFIELD CREDIT REPORT ANNUALLY BY JANUARY THIRTY-FIRST. THE FIRST REPORT MUST BE PUBLISHED BY JANUARY THIRTY-FIRST, TWO THOUSAND NINE.
(B)  THE BROWNFIELD CREDIT REPORT MUST CONTAIN THE FOLLOWING INFORMATION ABOUT THE CREDITS CLAIMED UNDER SECTIONS TWENTY-ONE, TWENTY-TWO AND TWENTY-THREE OF THIS CHAPTER DURING THE PREVIOUS CALENDAR YEAR:
(1)  THE NAME OF EACH TAXPAYER CLAIMING A CREDIT; PROVIDED HOWEVER, IF THE TAXPAYER CLAIMS A CREDIT BECAUSE THE TAXPAYER IS A MEMBER OF A LIMITED LIABILITY COMPANY, A PARTNER IN A PARTNERSHIP OR A SHAREHOLDER IN A SUBCHAPTER S CORPORATION, THE NAME OF EACH LIMITED LIABILITY COMPANY, PARTNERSHIP OR SUBCHAPTER S CORPORATION EARNING ANY OF THOSE CREDITS MUST BE INCLUDED IN THE REPORT INSTEAD OF INFORMATION ABOUT THE TAXPAYER CLAIMING THE CREDIT;
(2)  THE AMOUNT OF EACH CREDIT EARNED BY EACH TAXPAYER; PROVIDED HOWEVER, IF THE TAXPAYER CLAIMS A CREDIT BECAUSE THE TAXPAYER IS A MEMBER OF A LIMITED LIABILITY COMPANY, A PARTNER IN A PARTNERSHIP OR A SHAREHOLDER IN A SUBCHAPTER S CORPORATION, THE AMOUNT OF CREDIT EARNED BY EACH ENTITY MUST BE INCLUDED IN THE REPORT INSTEAD OF INFORMATION ABOUT THE TAXPAYER CLAIMING THE CREDIT;
(3)  INFORMATION IDENTIFYING THE PROJECT FOR WHICH A CERTIFICATE OF COMPLETION WAS ISSUED AND THE CREDIT CLAIMED UNDER SECTION TWENTY-ONE, TWENTY-TWO OR TWENTY-THREE OF THIS CHAPTER, INCLUDING THE NAME OF THE PROJECT AND MUNICIPALITY, INCLUDING THE COUNTY, IN WHICH THE PROJECT IS LOCATED; AND
(4)  THE NUMBER OF CREDITS BY EACH CREDIT TYPE AND THE AMOUNT OF SUCH CREDITS GRANTED, CLAIMED AND EARNED ON A BROWNFIELD SITE, STATEWIDE AND DEPARTMENT OF ENVIRONMENTAL CONSERVATION REGION BASIS; AND OF THOSE, THE NUMBER OF CREDITS AND THE AVERAGE AMOUNT OF SUCH CREDITS ALLOWED TO TAXPAYERS IN EACH COUNTY, BROWNFIELD OPPORTUNITY AREA DESIGNATED PURSUANT TO SECTION NINE HUNDRED SEVENTY-R OF THE GENERAL MUNICIPAL LAW AND IN EACH ENVIRONMENTAL ZONE AS DEFINED IN SUBDIVISION (B) OF SECTION TWENTY-ONE OF THIS CHAPTER.
(5)  COPIES OF ALL REPORTS RECEIVED FROM DEVELOPERS PURSUANT TO SECTION ONE HUNDRED SEVENTY-ONE-S OF THIS ARTICLE OR, IN THE COMMISSIONER’S DISCRETION, A SUMMARY OF THE CONTENTS OF SUCH REPORTS.
(C)  THE INFORMATION INCLUDED IN THE BROWNFIELD CREDIT REPORT WILL BE BASED ON THE INFORMATION FILED WITH THE DEPARTMENT DURING THE PREVIOUS CALENDAR YEAR, TO THE EXTENT THAT IT IS PRACTICABLE TO USE THAT INFORMATION.
(D)  SUCH REPORT SHALL ALSO CONTAIN ANY OTHER INFORMATION RECEIVED FROM THE COMMISSIONER OF ENVIRONMENTAL CONSERVATION WITH REGARD TO SUCH CREDITS, AND ANY OTHER STATISTICAL INFORMATION THAT SUCH COMMISSIONER DEEMS TO BE USEFUL IN ANALYZING THE EFFECTS OF THE PROGRAM

BROWNFIELD CLEANUP PROGRAM REPORT.
1.  THE COMMISSIONER, IN CONSULTATION WITH THE COMMISSIONER OF TAXATION AND FINANCE, SHALL PREPARE ON OR BEFORE APRIL THIRTIETH OF EACH YEAR, A REPORT CONCERNING THE BROWNFIELD CLEANUP PROGRAM WHICH CONTAINS THE FOLLOWING INFORMATION FOR THE PRECEDING FISCAL YEAR:
A.  THE NUMBER OF REQUESTS FOR PARTICIPATION RECEIVED BY THE DEPARTMENT;
B.  THE NUMBER OF REMEDIAL INVESTIGATIONS COMMENCED, AND THE NUMBER OF REMEDIAL INVESTIGATIONS COMPLETED;
C.  THE NUMBER OF REQUESTS FOR PARTICIPATION WITHDRAWN OR TERMINATED PRIOR TO ISSUANCE OF CERTIFICATE OF COMPLETION;
D.  FOR EACH REQUEST FOR PARTICIPATION THAT RESULTED IN A CERTIFICATE OF COMPLETION, THE LENGTH OF TIME FROM THE DATE THE DEPARTMENT RECEIVED THE REQUEST, TO THE DATE THE COMMISSIONER ISSUES THE CERTIFICATE OF COMPLETION;
E.  THE TOTAL NUMBER OF CERTIFICATES OF COMPLETION ISSUED; AND
F.  SUCH OTHER INFORMATION AS THE COMMISSIONER MAY DETERMINE IS RELEVANT TO THE STATUS OF THE ADMINISTRATION OF THE PROGRAM.
2.  COPIES OF THIS REPORT SHALL BE SUBMITTED TO THE GOVERNOR, THE DIRECTOR OF THE BUDGET, THE TEMPORARY PRESIDENT OF THE SENATE, THE SPEAKER OF THE ASSEMBLY, THE CHAIR OF THE SENATE FINANCE COMMITTEE, THE CHAIR OF THE ASSEMBLY WAYS AND MEANS COMMITTEE AND THE NEW YORK BROWNFIELDS ADVISORY BOARD
Y
Y
Y

New York
2008
Investment Opportunity Fund; Upstate Blueprint Fund, Downstate Revitalization Fund
L 2008, ch 57, § 1 (Part PP), eff April 23, 2008, deemed eff on and after April 1, 2008
NY CLS Unconsol, Ch. 252, § 16-p
"The corporation shall submit a report to the director of the budget, the temporary president of the senate, the speaker of the assembly, the minority leader of the senate and the minority leader of the assembly on the investments and accomplishments of the investment opportunity fund. Such report shall include, but not be limited to, information on the number of jobs created and retained, levels of private sector investment, economic benefit to the state and local economies and types of industries invested in. Such report shall be submitted by July 1, 2009 and July first every year thereafter.
5.  Evaluation. The corporation shall submit a report to the director of the budget, the temporary president of the senate, the speaker of the assembly, the minority leader of the senate and the minority leader of the assembly evaluating the economic and social benefits of the investment opportunity fund. Such evaluation shall be prepared by an entity or entities independent of the corporation which shall be selected through a request for proposal process. Such evaluation shall be submitted by October 1, 2009 and October first every year thereafter."
N
N
Y

New York
2009
MCTA Grant and Subsidy Programs
L 2009, ch 25, § 13 (Part H), eff May 7, 2009
NY CLS Pub A § 1269-e
"The authority shall submit to the governor, the temporary president of the senate and the speaker of the assembly, no later than thirty days following the submission of the annual independent audit report pursuant to section twenty-eight hundred two of this chapter, a complete detailed report or reports setting forth, to the extent such matters are not fully addressed in the annual independent audit report, the following: 1.  its financial reports, including: a.  audited financials in accordance with all applicable regulations and following generally accepted accounting principles as defined in subdivision ten of section two of the state finance law; b.  grant and subsidy programs; c.  operating and financial risks; d.  current ratings of its bonds issued by recognized municipal bond rating agencies and notice changes in such ratings; and e.  long-term liabilities, including leases and employee benefit plans."
N
N
Y

New York
2010
Excelsior Jobs Program
L 2010, ch 59, § 2 (Part MM), eff July 1, 2010;
NY CLS Tax § 31 (NY CLS Econ Dev § 354)
"EXCELSIOR JOBS PROGRAM CREDIT REPORT. 
(1)  THE COMMISSIONER MUST PUBLISH AN EXCELSIOR JOBS PROGRAM TAX CREDIT REPORT ANNUALLY BY JUNE THIRTIETH. THE FIRST REPORT MUST BE PUBLISHED BY JUNE THIRTIETH, TWO THOUSAND TWELVE.
(2)  THE CREDIT REPORT MUST CONTAIN THE FOLLOWING INFORMATION ABOUT THE EXCELSIOR JOBS PROGRAM TAX CREDIT CLAIMED UNDER THIS CHAPTER DURING THE PREVIOUS CALENDAR YEAR:
(I)  THE NAME OF EACH TAXPAYER CLAIMING A CREDIT; PROVIDED HOWEVER, IF THE TAXPAYER CLAIMS A CREDIT BECAUSE THE TAXPAYER IS A MEMBER OF A LIMITED LIABILITY COMPANY, A PARTNER IN A PARTNERSHIP OR A SHAREHOLDER IN A SUBCHAPTER S CORPORATION, THE NAME OF EACH LIMITED LIABILITY COMPANY, PARTNERSHIP OR SUBCHAPTER S CORPORATION EARNING ANY OF THE CREDIT MUST BE INCLUDED IN THE REPORT INSTEAD OF INFORMATION ABOUT THE TAXPAYER CLAIMING THE CREDIT; AND
(II)  THE AMOUNT OF EACH CREDIT COMPONENT EARNED BY EACH TAXPAYER; PROVIDED HOWEVER, IF THE TAXPAYER CLAIMS A CREDIT BECAUSE THE TAXPAYER IS A MEMBER OF A LIMITED LIABILITY COMPANY, A PARTNER IN A PARTNERSHIP OR A SHAREHOLDER IN A SUBCHAPTER S CORPORATION, THE AMOUNT OF CREDIT EARNED BY EACH ENTITY MUST BE INCLUDED IN THE REPORT INSTEAD OF INFORMATION ABOUT THE TAXPAYER CLAIMING THE CREDIT.
(3)  THE CREDIT REPORT MAY ALSO CONTAIN ANY OTHER INFORMATION RECEIVED BY THE COMMISSIONER WITH REGARD TO THE EXCELSIOR JOBS PROGRAM CREDIT THAT THE COMMISSIONER DEEMS TO BE USEFUL IN EVALUATING THE USE OF THE CREDIT. THE INFORMATION INCLUDED IN THE CREDIT REPORT WILL BE BASED ON THE INFORMATION FILED WITH THE DEPARTMENT DURING THE PREVIOUS CALENDAR YEAR, TO THE EXTENT THAT IT IS PRACTICABLE TO USE THAT INFORMATION."
Y
Y
N

New York
2010
Small Business Revolving Loan Fund
L 2010, ch 59, § 1 (Part N), eff June 22, 2010, deemed eff on and April 1, 2010
NY CLS Unconsol, Ch. 252, § 16-t
"THE LENDING ORGANIZATION SHALL SUBMIT TO THE CORPORATION ANNUAL REPORTS STATING: THE NUMBER OF PROGRAM LOANS MADE; THE AMOUNT OF PROGRAM FUNDING USED FOR LOANS; THE USE OF LOAN PROCEEDS BY THE BORROWER; THE NUMBER OF JOBS CREATED OR RETAINED; A DESCRIPTION OF THE ECONOMIC DEVELOPMENT GENERATED; THE STATUS OF EACH OUTSTANDING PROGRAM LOAN."
N
N
Y

New York
2011
Empire State Jobs Retention Program
L 2011, ch 56, § 1 (Part E), eff Dec 9, 2011
NY CLS Econ Dev § 424
As part of such application, each business enterprise must:
(a)  agree to allow the department of taxation and finance to share its tax information with the department. However, any information shared as a result of this agreement shall not be available for disclosure or inspection under the state freedom of information law.
(b)  agree to allow the department of labor to share its tax and employer information with the department. However, any information shared as a result of this agreement shall not be available for disclosure or inspection under the state freedom of information law.
(c)  allow the department and its agents access to any and all books and records the department may require to monitor compliance.

Y
 
 

New York
2011
Economic Transformation and Facility Redevelopment Program
L 2011, ch 61, § 3 (Part V), eff March 31, 2011
NY CLS Tax § 35 (NY CLS Econ Dev § 402)
"Economic transformation and facility redevelopment program tax credits report. 
(1)  The commissioner must publish an economic transformation and facility redevelopment program tax credits report annually by July thirty-first. The first report shall be due July thirty-first, two thousand thirteen.
(2)  The credits report shall contain the following information about the economic transformation program and facility redevelopment tax credits claimed under this chapter during the previous calendar year:
(A)  the name of each taxpayer claiming a credit; provided however, if the taxpayer claims a credit because the taxpayer is a member of a limited liability company, a partner in a partnership or a shareholder in a New York subchapter S corporation, the name of each limited liability company, partnership or New York subchapter S corporation earning any of the credit must be included in the report instead of information about the taxpayer claiming the credit; and
(B)  the amount of each credit earned by each taxpayer; provided however, if the taxpayer claims a credit because the taxpayer is a member of a limited liability company, a partner in a partnership or a shareholder in a New York subchapter S corporation, the amount of credit earned by each entity must be included in the report instead of information about the taxpayer claiming the credit.
(3)  The credit report may also contain any other information received by the commissioner with regard to the economic transformation and facility redevelopment program tax credits that the commissioner deems to be useful in evaluating the use of the credits. The information included in the credit report will be based on the information filed with the department during the previous calendar year, to the extent that it is practicable to use that information."
N
Y
N

New York
2011
Green Jobs - Green NY Revolving Loan Fund
L 2011, ch 388, § 8, eff Aug 4, 2011
NY CLS Pub A § 1896
Fund established in 2009; reporting in 2011.  "SECTION 1899. ANNUAL REPORTING. NO LATER THAN OCTOBER FIRST, TWO THOUSAND TEN AND OCTOBER FIRST OF EACH YEAR THEREAFTER, THE PRESIDENT OF THE AUTHORITY SHALL ISSUE AN ANNUAL REPORT TO THE GOVERNOR, THE TEMPORARY PRESIDENT OF THE SENATE, THE SPEAKER OF THE ASSEMBLY, THE MINORITY LEADER OF THE SENATE AND THE MINORITY LEADER OF THE ASSEMBLY CONCERNING THE AUTHORITY’S ACTIVITIES RELATED TO THE GREEN JOBS - GREEN NEW YORK PROGRAM CREATED PURSUANT TO THIS TITLE. SUCH REPORT SHALL INCLUDE, BUT NOT BE LIMITED TO THE FOLLOWING INFORMATION:
1.  THE STATUS OF THE AUTHORITY’S ACTIVITIES AND OUTCOMES RELATED TO SECTION EIGHTEEN HUNDRED NINETY-FIVE OF THIS TITLE. SUCH REPORT SHALL INCLUDE, BUT NOT BE LIMITED TO:
(A)  THE NUMBER AND TYPE OF ENERGY AUDITS PERFORMED PURSUANT TO SECTION EIGHTEEN HUNDRED NINETY-FIVE OF THIS TITLE;
(B)  ANY OTHER CONTRACTS ENTERED INTO RELATING TO THE PROGRAM; AND
(C)  ANY RECOMMENDATIONS FOR PROGRAM IMPROVEMENTS;
2.  THE STATUS OF THE AUTHORITY’S ACTIVITIES AND OUTCOMES RELATED TO SECTION EIGHTEEN HUNDRED NINETY-FOUR OF THIS TITLE. SUCH REPORT SHALL INCLUDE, BUT NOT BE LIMITED TO:
(A)  CONTRACTS ENTERED INTO PURSUANT TO SECTION EIGHTEEN HUNDRED NINETY-FOUR OF THIS TITLE;
(B)  THE GEOGRAPHICAL AREA OR AREAS SERVED BY EACH ENTITY;
(C)  THE AMOUNT OF THE GRANTS DISBURSED TO EACH ENTITY;
(D)  ANY OTHER CONTRACTS ENTERED INTO RELATING TO THE PROGRAM; AND
(E)  ANY RECOMMENDATIONS FOR PROGRAM IMPROVEMENTS;
3.  THE STATUS OF THE AUTHORITY’S ACTIVITIES AND OUTCOMES RELATED TO SECTION EIGHTEEN HUNDRED NINETY-SIX OF THIS TITLE. SUCH REPORT SHALL INCLUDE, BUT NOT BE LIMITED TO:
(A)  THE NUMBER OF PERSONS WHO HAVE APPLIED FOR AND RECEIVED FINANCIAL ASSISTANCE THROUGH THE REVOLVING LOAN FUND;
(B)  THE REVOLVING LOAN FUND ACCOUNT BALANCES;
(C)  THE NUMBER OF LOANS IN DEFAULT; AND
(D)  THE AMOUNT AND NATURE OF THE COSTS INCURRED BY THE AUTHORITY FOR THE ACTIVITIES DESCRIBED IN PARAGRAPH (C) OF SUBDIVISION ONE OF SECTION EIGHTEEN HUNDRED NINETY-SIX OF THIS TITLE;
4.  THE STATUS OF THE AUTHORITY’S ACTIVITIES AND OUTCOMES RELATED TO SOLICITATION OF APPLICATIONS TO DEMONSTRATE THE FEASIBILITY OF INNOVATIVE FINANCING MECHANISMS AS DESCRIBED IN SUBDIVISION ONE OF SECTION EIGHTEEN HUNDRED NINETY-FOUR OF THIS TITLE;
5.  THE STATUS OF THE AUTHORITY’S ACTIVITIES AND OUTCOMES RELATED TO SECTION EIGHTEEN HUNDRED NINETY-SEVEN OF THIS TITLE. SUCH REPORT SHALL INCLUDE, BUT NOT BE LIMITED TO:
(A)  THE NUMBER OF INDIVIDUALS RECEIVING TRAINING SERVICES;
(B)  THE TYPE OF TRAINING SERVICES PROVIDED TO SUCH INDIVIDUALS;
(C)  THE IDENTITY OF ORGANIZATIONS PROVIDING TRAINING SERVICES;
(D)  THE AMOUNT OF FUNDS AWARDED TO EACH SUCH ORGANIZATION; AND
(E)  THE NUMBER OF INDIVIDUALS PLACED IN FULL-TIME EMPLOYMENT; AND
6.  THE OVERALL EFFECTIVENESS, PROGRESS AND OUTCOMES BY THE AUTHORITY RELATED TO THE GREEN-JOBS GREEN NEW YORK PROGRAM. SUCH REPORT SHALL INCLUDE BUT NOT BE LIMITED TO:
(A)  KEY FINDINGS BY THE AUTHORITY;
(B)  TO THE EXTENT POSSIBLE A CALCULATION OF THE ENERGY SAVINGS ACHIEVED; AND
(C)  ANY RECOMMENDATIONS FOR PROGRAM IMPROVEMENTS AND EXPANSION OF THE PROGRAM."
N
N
Y

New York
2013
Industrial Development Authority Sales Tax Exemption*
L 2013, ch 59, § 2 (Part J), eff March 28, 2013
NY CLS Gen Mun § 874, 875
Reporting originally established in 1993 and 1997.  Additional language included in the 2013 law: "Such IDA shall also, within thirty days of providing financial assistance to a project that includes any amount of state sales and use tax exemption benefits, report to the commissioner the amount of such benefits for such project, the project to which they are being provided, together with such other information and such specificity and detail as the commissioner may prescribe.... 
(d)  An IDA shall prepare an annual compliance report detailing its terms and conditions described in paragraph (a) of this subdivision and its activities and efforts to recover, recapture, receive, or otherwise obtain state sales and use exemptions benefits described in paragraph (b) of this subdivision, together with such other information as the commissioner and the commissioner of economic development may require. The report required by this subdivision shall be filed with the commissioner, the director of the division of the budget, the commissioner of economic development, the state comptroller, the governing body of the municipality for whose benefit the agency was created, and may be included with the annual financial statement required by paragraph (b) of subdivision one of section eight hundred fifty-nine of this title. 
7.  In addition to any other reporting or filing requirements an IDA has under this article or other law, an IDA shall also report and make available on the internet, without charge, copies of its resolutions and agreements appointing an agent or project operator or otherwise related to any project it establishes. It shall also provide, without charge, copies of all such reports and information to a person who asks for it in writing or in person. The IDA may, at the request of its agent or project operator delete from any such copies posted on the internet or provided to a person described in the prior sentence portions of its records that are specifically exempted from disclosure under article six of the public officers law."
N
Y
Y

New York
2013
Empire State Film Production Credit*
L 2013, ch 59, §§ 1–4, 7 (Part B), eff March 28, 2013
NY CLS Tax § 24
Reporting augmented to include the following: (a)  the name of each taxpayer allocated a tax credit for each project and the county of residence or incorporation of such taxpayer or, if the taxpayer does not reside or is not incorporated in New York, then the state of residence or incorporation; provided however, if the taxpayer claims a tax credit because the taxpayer is a member of a limited liability company, a partner in a partnership or a shareholder in a subchapter S corporation, the name of each limited liability company, partnership or subchapter S corporation earning any of those tax credits must be included in the report instead of information about the taxpayer claiming the tax credit, (b) the amount of tax credit allocated to each taxpayer; provided however, if the taxpayer claims a tax credit because the taxpayer is a member of a limited liability company, a partner in a partnership or a shareholder in a subchapter S corporation, the amount of tax credit earned by each entity must be included in the report instead of information about the taxpayer claiming the tax credit, and (c) information identifying the project associated with each taxpayer for which a tax credit was claimed under section 24 or section 31, as added by chapter 57 of the laws of 2010, of the tax law, including the name of the film and county in which the project is located; and
b.  The governor’s office of motion picture and television development shall file a report on a biennial basis with the director of the division of the budget and the chairs of the assembly ways and means committee and senate finance committee. The report shall be filed within fifteen days after the close of the calendar year. The first report shall cover a two year period that begins on January first, two thousand thirteen. The report must be prepared by an independent third party auditor and include: (1) information regarding the empire state film production credit and post production credit programs including the efficiency of operations, reliability of financial reporting, compliance with laws and regulations and distribution of assets and funds; (2) an economic impact study prepared by an independent third party of the film credit programs; and (3) any other information and/or other statistical information that the commissioner of economic development deems to be useful in analyzing the effects of the program .
Y
Y
Y

New York
2013
START-UP NY
L 2013, ch 68, § 1 (Part A), eff June 24, 2013
NY CLS Econ Dev § 433, 438
Disclosure authorization and reporting requirements. 1. The commissioner and the department shall disclose publicly the names and addresses of the businesses located within a tax-free NY area. In addition, the commissioner and the department shall disclose publicly and include in the annual report required under subdivision two of this section such other information contained in such businesses’ applications and annual reports, including the projected number of net new jobs to be created, as they determine is relevant and necessary to evaluate the success of this program.
2. 
(a)  The commissioner shall prepare an annual report to the governor and the legislature. Such report shall include the number of business applicants, number of businesses approved, the names and addresses of the businesses located within a tax-free NY area, total amount of benefits distributed, benefits received per business, number of net new jobs created, net new jobs created per business, new investment per business, the types of industries represented and such other information as the commissioner determines is necessary to evaluate the progress of the START-UP NY program.
(b)  Any business located in a tax-free NY area must submit an annual report to the commissioner in a form and at such time and with such information as prescribed by the commissioner in consultation with the commissioner of taxation and finance. Such information shall be sufficient for the commissioner and the commissioner of taxation and finance to: (i) monitor the continued eligibility of the business and its employees to participate in the START-UP NY program and receive the tax benefits described in section thirty-nine of the tax law; (ii) evaluate the progress of the START-UP NY program; and (iii) prepare the annual report required by paragraph (a) of this subdivision. Such annual report shall also include information regarding the wages paid during the year to its employees employed in the net new jobs created and maintained in the tax-free NY area.
Y
Y
Y

New York
2014
Empire State Commercial Credit
L 2014, ch 59, § 45 (Part A), eff Jan 1, 2015; L 2014, ch 59, §§ 1, 2 (Part O), eff March 31, 2014; L 2014, ch 59, § 6 (Part S), eff Jan 1, 2018;
NY CLS Tax § 28 (NY CLS Econ Dev § 424)
Related to incentive implemented in 2006. "The department of economic development shall submit, on or before December first of each year, to the governor, the director of the division of the budget, the temporary president of the senate, and the speaker of the assembly an annual report including, but not limited to, the following information regarding the previous calendar year:
(1) the total dollar amount of credits allocated, the name and address of each qualified commercial production company allocated credits under this section, the total amount of credits allocated to each qualified commercial production company, the total amount of qualified production costs and production costs for each qualified commercial production company, and the estimated number of employees, credit-eligible man hours, and credit-eligible wages associated with each qualified commercial production company allocated credits under this section;
(2) for qualified commercial production companies that were allocated credit pursuant to subparagraph (ii) of paragraph two of subdivision (a) of this section: the name and address of each qualified commercial production company, the total dollar amount of credits allocated, the total amount of credits allocated to each qualified commercial production company, total qualified production costs and production costs for each qualified production company, and the estimated number of employees, credit-eligible man hours, and credit-eligible wages associated with each qualified commercial production company that filmed or recorded a qualified commercial within the district;
(3) for qualified commercial production companies that were allocated credit pursuant to subparagraph (iii) of paragraph two of subdivision (a) of this section: the name and address of each qualified commercial production company, the total dollar amount of credits allocated, the total amount of credits allocated to each qualified commercial production company, total qualified production costs and production costs for each qualified production company, and the estimated number of employees, credit-eligible man hours, and credit-eligible wages associated with each qualified commercial production company that filmed or recorded a qualified commercial outside the district; and
(4) the amount of credits reallocated to all eligible qualified commercial production companies pursuant to subparagraph (iii) of paragraph two of subdivision (a) of this section.
(5) The report may also include any recommendations for changes in the calculation or administration of the credit, recommendations regarding continuing modification or repeal of this credit, and any other information regarding this credit as may be useful and appropriate."
N
N
Y

New York
2014
NY Youth Jobs Program Tax Credit
L 2014, ch 59, §§ 3–5 (Part U), eff March 31, 2014
NY CLS Labor § 25-a
"The commissioner shall annually publish a report. Such report must contain the names and addresses of any employer issued a certificate of eligibility under this section, and the maximum amount of New York youth works tax credit allowed to the employer as specified on such certificate of eligibility."
N
Y
N

New York
2014
Musical and Theatrical Production Credit
L 2014, ch 59, § 1 (Part HH), eff March 31, 2014
NY CLS Tax § 24-a
"The department of economic development shall submit to the governor, the temporary president of the senate, and the speaker of the assembly, an annual report to be submitted on February first of each year evaluating the effectiveness of the musical and theatrical production tax credit provided by this section in stimulating the growth of the musical and theatrical industry in the state. Such report shall include, but need not be limited to, in total and by qualified musical and theatrical production, the number of qualified musical and theatrical productions which received a musical and theatrical production credit, the qualified production expenditures, the transportation expenditures, the qualified production facilities, and the credit amounts claimed by each qualified musical and theatrical production, as well as the impact on employment and the economy of the state...Notwithstanding any provision of law to the contrary, the information contained in the report shall be public information. The report may also include any recommendations of changes in the calculation or administration of the credit, and any other recommendation of the commissioner of the department of economic development regarding continuing modification, repeal of such act, and such other information regarding the act as the commissioner of the department of economic development may feel useful and appropriate."
N
Y
Y

New York
2017
Small Business Revolving Loan Fund (see 2010 above)
L 2017, ch 474, § 7, effective December 18, 2017;
NY CLS Unconsol, Ch. 252, § 16-t
"Beginning January 1, 2018, notwithstanding any law to the contrary, the corporation shall publish on its website annual reports required under subdivision fourteen of this section."
N
Y
N

New York
2017
Empire State Apprenticeship Tax Credit Program
L 2017, ch 59, §§ 1, 1-a (Part N, Subpart A), effective April 10, 2017;
NY CLS Labor § 25-c
"The commissioner shall annually publish a report. Such report must contain the names and addresses of any certified employer issued a final certificate of eligibility under this section, the work location of each apprentice generating credit, the amount of empire state apprenticeship tax credit allowed to the certified employer as specified on such final certificate of eligibility, and the number of each of the first year apprentices, second year apprentices, third year apprentices, fourth year apprentices, and fifth year apprentices, and how many of each of those types are considered disadvantaged youth. The commissioner shall include in such report the relevant industries of certified employers and recommendations for legislative or other action to further the intent and purpose of the empire state apprenticeship tax credit program."
N
Y
N

New York
2019
Television Writers/Directors' Salaries Credit
L 2019, ch 683, § 1, effective December 18, 2019
NY CLS Tax § 24-b
"The department of economic development shall submit to the governor, the temporary president of the senate, and the speaker of the assembly, an annual report to be submitted on February first of each year evaluating the effectiveness of the television writers’ and directors’ fees and salaries tax credit provided by this section in stimulating the growth of diversity in the film industry in the state. Such report shall include, but need not be limited to, the number of qualified film production companies and/or qualified independent film production companies which received a television writers’ and directors’ fees and salaries credit, the credit amounts claimed by each qualified film production company and/or qualified independent film production company, as well as the impact on employment and the economy of the state. Such report shall be based on data available from the application filed with the department of economic development for allocation of television writers’ and directors’ fees and salaries credits. Notwithstanding any provision of law to the contrary, the information contained in the report shall be public information. The report may also include any recommendations of changes in the calculation or administration of the credit, and any other recommendation of the commissioner of the department of economic development regarding continuing modification, repeal of such act, and such other information regarding the act as the commissioner of the department of economic development may feel useful and appropriate."
N
Y
Y

New York
2020
Clean Energy Resources Development and Incentives Program
L 2020, ch 58, § 6 (Part JJJ), effective April 3, 2020
NY CLS Pub A § 1902, 1905
"1.  Effective April first, two thousand twenty-one, the authority shall issue an annual report specifying:
(a)  any proceeds, less program expenses and administration, so earned by the authority pursuant to this title;
(b)  the sites auctioned for development pursuant to subdivision 5 of section nineteen hundred two of this title;
(c)  the identity of developers to whom rights have been transferred pursuant to section nineteen hundred two of this title; and,
(d)  the resulting renewable energy production.
2.  The authority shall submit such report to the governor, the temporary president of the senate, and the speaker of the assembly. A copy of the report shall also be posted on the authority’s website."
N
Y
Y