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This letter by CBC President Carol Kellermann to the State Legislature suggests two strategic directions to guide budget policy in FY2009-2010 and offers a roadmap to help steer a course that avoids harmful tax increases and makes spending better serve New Yorkers by offering reforms in five key areas: Medicaid, school aid, correctional facilities, public employee benefits, and programs like STAR and Empire Zones. These recommendations provide at least $3.1 billion in savings over the term of the financial plan.