Robert Megna

Gov. Andrew Cuomo has been taking credit for a $2 billion budget surplus in his new spending plan. But critics say that claim is not entirely accurate because the windfall does not actually materialize for another two years, and only if certain conditions are met.

Cuomo is fond of comparing the differences in the state’s finances since taking office three years ago.

Office of Gov. Andrew Cuomo

Gov. Andrew Cuomo faces the voters in November, and his budget plan, with many of the major initiatives phased in over the next few years, can be viewed as a blueprint for the governor’s reelection.

Many of the major components in Cuomo’s budget -- including universal pre-kindergarten and business tax cuts -- take three to four years to be fully phased in. Even the property tax freeze is a multi-year proposal.

Implicit in the plan’s success is that Cuomo remains governor for the next few years to carry out all of the proposals.

Top state officials say it is going to be another difficult year for the state budget. Governor Andrew Cuomo has already told state agencies to keep spending flat, and those that depend on state programs are not counting on big increases.