As the Metropolitan Transportation Authority prepares to release its emergency plan for the subway, Mayor Bill de Blasio’s administration escalated its battle against Gov. Andrew M. Cuomo on Monday by issuing its own list of priorities, including focusing on the basic needs of the transit system rather than on more cosmetic changes.

And city officials repeated a warning: Do not expect us to pay for the subway fixes.

The city’s first deputy mayor, Anthony Shorris, said that it was clear that Mr. Cuomo ran the authority and that it was up to the governor and subway officials to use the money the agency had — or to shift funds from less important projects — to pay for the badly needed subway improvements.

“We have a long way to go before anybody has to reach into taxpayers’ pockets,” Mr. Shorris said in a call with reporters.

The authority’s chairman, Joseph J. Lhota, dismissed the city’s list of recommendations, calling it “silly” political posturing. Mr. Lhota said that the city had committed $2.5 billion to the authority’s long-term capital budget, but that his rescue plan this week would focus on the system’s immediate operating needs.