Mayor David N. Dinkins of New York City yesterday offerred only a n outline of a revised four-year financial plan due next month, but noted that it calls for paring proposed tax increases and creating a rainy-day fund.

Mayor Dinkins, while delivering his message at a meeting of the New York State Financial Control Board, also presented a contingency plan with $ 20.5 million worth of actions problems in fiscal 1992, which began July 1.

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