The department shall prepare a comprehensive statewide forest resources plan. The plan shall be prepared no later than March thirtieth, nineteen hundred eighty-seven and shall be updated at least every fifth year thereafter. The plan shall include but not be limited to the following:
1. an inventory of significant forest resources issues, specific needs, and opportunities facing public and private forest resources;2. an identification of alternative goals and strategies which address such issues, needs and opportunities and which propose specific actions to be taken; and3. an identification of final recommended goals and strategies.N.Y. Envtl. Conserv. Law § 9-0805