Mr. Pataki's budget division did not dispute the city's claims.

Mr. Pataki's budget division, though, has so far validated slightly more than $100 million.

Before that, he worked in the state's budget division and taught at Cornell University.

That 1 percent decrease would be the first decline in general fund spending since 1943, according to Mr. Pataki's budget division.

Several social services advocates described the cost figure as a scare tactic by the budget division.

Officials in the budget division also argued that demands of full disclosure did not require amending the offering or reopening the negotiations.

The governor has his budget division.

The child tax credit will cost the state roughly $600 million annually, according to the Legislature and the governor's budget division.

Over all, the change will cost the state about $50 million over the next two years, according to the budget division.

Officials in the budget division said they had not analyzed the figures.