New York state lawmakers are questioning Gov. Andrew Cuomo's top budget official about the Democrat's $168 billion spending plan.

Budget Director Robert Mujica (moh-HEE'-kuh) is answering legislators' queries Thursday in Albany about the state's tax code and Cuomo's call for $1 billion in new taxes and fees.

Mujica says tax rates for corporations and individuals have gone down in New York, but Republican Sen. James Tedesco, of Schenectady County, responded by saying high tax rates in upstate areas keep driving people out of the state.

Legislators also questioned Cuomo administration officials about his plan to taxes and fees. Republican lawmakers voiced concern that consumers will bear the costs of Cuomo's plan to tax opioid manufacturers to pay for costs associated with the addiction crisis in many New York communities.