In Missouri there is the “Hancock Amendment” which provides money back to taxpayers when the State ends up more than 2% in the black I believe.
The fact is that budget revenues are merely estimates and if your State gets a windfall that increases revenue dramatically, it should go into your coffers as either a payment on accrued debt or into a reserve if your State is debt free (all States carry debt at this point).
But I agree that the reserve coffers need to be limited so that the State is not stagnating a lot of taxpayer money.
I see the point of the state keeping some money on hand, however if that money is indeed my tax dollars and the state is just going sit on it, then in effect I am forced to give the state an interest free loan.