Last week, the Legislature was called back into session to address New York's increasingly dire fiscal situation. Following the lead of Gov. Paterson, both the Assembly and the Senate, myself included, voted to reduce this year's budget by $427 million.

These cuts were across the board, though direct aid to our schools was spared. They were also designed to prevent one sector, or any one program from bearing the full brunt of this difficult financial situation.

I did not take my vote for this package lightly. After careful consideration, I determined that these spending reductions were what was needed. Next year's budget deficit is estimated at $6.4 billion, and there is no clear indication that our revenue picture, nor our economy, is going to improve. It would be unconscionable to sit on the sidelines and do nothing while our state's finances continue to weaken.

New York State is in very much the same position that Nassau County was not too long ago. In Nassau's case, it was years of mismanagement that left the county's finances on the verge of collapse.

As a member of the County Legislature, my colleagues and I were faced with some difficult choices. We made some very tough decisions, but they were the right decisions that brought Nassau back from the brink of financial disaster.

It is now Albany that stands at the crossroads of disaster and recovery. As your state senator, I promise you that I will use my experiences on a county level to help ensure that New York is put back on the right track.

I am, however, disappointed that this special session ended without any two-house agreement on a tax relief package. Last week, the Assembly passed a circuit breaker proposal -- a measure aimed at families making less than $250,000 a year that would tie a homeowner's property tax bill to their income. Assembly members from Nassau - Democrat and Republican -- voted in favor of this legislation.

Earlier this August, the Senate - myself included - passed Gov. Paterson's tax cap proposal, as well as an unfunded mandate relief package. That was after a measure I sponsored - which included a version of the tax cap, a circuit breaker, and unfunded mandate relief - was blocked from reaching the Senate floor.

My measure, the Tax Relief Triple Play, (S.8733) reflected the findings of County Executive Suozzi's state commission on tax reform. The commission found that it would take all three components to truly fix New York's broken property tax system.

Instead of an agreement, a stalemate appears to have developed. In media reports, Gov. Paterson blamed the Senate Majority for the lack of a final agreement with the Assembly.

That may be valid, but I am not interested in pointing fingers. Our residents need tax relief now. We owe it to them to put aside any partisan issues, or philosophical differences to craft a real and lasting solution to our property tax crisis.

I believe that the Triple Play is the best solution. However, I am willing to listen to any idea and support what will best benefit the residents of Long Island and New York State as a whole.