Directs the commissioner of transportation, in consultation with the New York state bridge authority, thruway authority, triborough bridge and tunnel authority, metropolitan transportation authority, and port authority of New York and New Jersey, shall conduct a statewide study and review of the tolling authorities' regulations and policies in relation to cashless tolling and tolls by mail collection (Part A); provides that no fine, fee or administrative charge for the late payment of a toll shall exceed ten per centum of the amount of such toll owed or be accessed within one hundred eighty days from the date of the incurred toll (Part B); requires the department of transportation, in consultation and cooperation with the New York state thruway authority, the New York state bridge authority, the metropolitan transportation authority, and the Port authority of New York and New Jersey, maintain a central website with the contact information for each authority's relevant toll payer advocate office and customer service center including phone numbers, email addresses and a website address or hyperlink for each authority's toll payer advocate help request form (Part C); establishes a cashless tolling amnesty program for certain public authorities (Part D).

This bill aims to improve the tolling system in New York by reviewing and updating regulations related to cashless tolling and toll payments by mail. It limits late fees for unpaid tolls to no more than 10% of the toll amount and prohibits these fees from being charged within 180 days of the toll being incurred. Additionally, it requires the creation of a central website for toll payer assistance and establishes an amnesty program for certain toll authorities.

Supporters of the bill would highlight its potential to make toll payments more fair and accessible for drivers, especially by capping late fees and providing a centralized resource for assistance. They would argue that the bill promotes transparency and accountability among tolling authorities, ultimately benefiting the public.

Critics might argue that the bill does not go far enough in addressing the broader issues of tolling inequities and could lead to lost revenue for transportation authorities. They may also express concerns that the amnesty program could encourage late payments, undermining the financial stability of tolling systems.