§ 434. Reports. Railroads are to file one copy of their current plan annually with the department not later than a date determined according to the commissioner of taxation and finance schedule for producing railroad ceiling values. The department shall review and comment on these plans and shall report annually on the service enhancement program on a date determined by it according to the commissioner of taxation and finance schedule for producing railroad ceiling values. The report shall be sent to the governor, the state and local railroad taxation and service advisory council, the majority and minority leaders of the senate and the speaker and minority leader of the assembly. It shall include the department's views on the consistency of the railroad plans with the objectives of the program as specified in section four hundred thirty-one of this article and with the content of the plans as specified in section four hundred thirty-three of this article.