Introduction

Volume XI of the JSA2026 Commonwealth Budget series delivers a precise breakdown of state spending across major departments, programs, and agencies. This volume is designed for the taxpayer, not the bureaucrat. Our mission is to illuminate where every dollar goes, why it matters, and whether the return on investment meets the standard of a better, fairer, freer New York.

We reject “lump-sum politics” and demand targeted transparency. The people of New York are entitled to a budget that respects their hard work and sacrifices. This document serves as the first truly public-facing budget ledger in state history.

Format of Review

• Total Allocation (FY2026)
• Top 5 Expense Lines
• Public Benefit Score (PBS) [Out of 100]
• Reform Notes
• Recommendation

Department of Education

Total Allocation: $38.2 Billion

• $12.7B – Administrative overhead (state + district)
• $8.9B – Transportation contracts
• $5.3B – Testing services and Common Core vendors
• $4.8B – Pension obligations
• $3.1B – Building maintenance

PBS: 41/100

Reform Notes: Bloated admin, test-heavy curriculum, inefficiencies in transport.

Recommendation: Slash testing contracts by 80%, replace with local assessments. Restructure into SEZ/LEZ model (see Vol II).

Department of Health

Total Allocation: $21.4 Billion

• $6.6B – Medicaid administration (not care delivery)
• $4.2B – COVID-era contract renewals
• $3.9B – State-run clinics and facilities
• $3.1B – Pharmaceutical purchasing
• $2.0B – Salaries & pensions

PBS: 59/100

Reform Notes: Legacy pandemic waste, pharma markups, need for primary care expansion.

Recommendation: Sunset COVID contracts; redirect funds to universal emergency care proposal (Vol III).

Department of Transportation

Total Allocation: $12.9 Billion

• $4.5B – MTA subsidies
• $3.2B – Road maintenance
• $2.1B – Fleet fuel/repairs
• $1.8B – Administrative costs
• $1.3B – External consultants

PBS: 52/100

Reform Notes: Over-reliance on costly contracts, weak ROI from MTA subsidies.

Recommendation: Audit MTA subsidies; reinvest in regional road and rural transit modernization.

Department of Corrections

Total Allocation: $9.4 Billion

• $3.7B – Facility operations
• $2.5B – Salaries & pensions
• $1.2B – Medical services
• $1.1B – Training and compliance
• $0.9B – Food and vendor contracts

PBS: 47/100

Reform Notes: High per-inmate cost, lack of vocational programming.

Recommendation: Expand shock jail programs, divert non-violent offenders, launch post-release employment hubs.

Office of Temporary and Disability Assistance (OTDA)

Total Allocation: $8.2 Billion

• $3.1B – Emergency assistance
• $2.0B – Housing support
• $1.5B – Administrative overhead
• $0.9B – Documented fraud loss
• $0.7B – Legacy IT systems

PBS: 38/100

Reform Notes: Low accountability, tech bloat, rampant fraud.

Recommendation: Implement biometric fraud controls and drug testing; consolidate with community-managed LEZs.