New York State Comptroller Edward V. Regan said the level of "one shot" revenue raisers included in the state's fiscal 1993 budget is much higher than estimated by the state Division of Budget.

Mr. Regan said in a report issued Tuesday that the amount of one shots in the current fiscal year budget, which began April 1, is $730 million more than Gov. Mario M. Cuomo said state lawmakers used to balance the budget.

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