NEW YORK HAMMERS OUT STATE BUDGET

State lawmakers were set to vote yesterday on a $51.9 billion state spending plan ending a record 10-week delay. The budget will include about $1.8 billion in new taxes, fees, and other revenue measures, the third year in a row lawmakers have raised taxes by over $1 billion.

Gov. Mario Cuomo (D) said the final agreement among legislative leaders will lead to an additional 6,000 state employee layoffs, affecting virtually every state agency with the exception of the Department of Correctional Services.

The final tax package will include an increase in the rate on the state's petroleum business tax and the extension of that tax to include natural gas.

A 15 percent increase in motor-vehicle registration fees is also expected. Also, tuition in the state university system will go up by $500; tuition at the City University of New York will