New York State Budget Analysis and Financial Reporting

A view of the Empire State Plaza

New York State Budget Analysis and Financial Reporting

State Comptroller DiNapoli provides independent monitoring, oversight and analysis of the State's fiscal position. He regularly issues reports on budget and policy issues, economic trends, and financial reports.

Open Book New York


New Yorkers deserve to know how their tax dollars are spent. Open Book New York provides comprehensive financial data on State contracts, payments, spending and more.

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COVID-19 Relief Program Tracker


This tool monitors spending of federal recovery aid and COVID-19 relief programs in the State. The dashboard explains each federal and State program, and how much has been received and spent to date. The data will be updated monthly and New Yorkers can use the tool to understand how federal aid is used and to inform future conversations about budget priorities.

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The NYS capitol at night

New York State Agency Use of Overtime and State Workforce Trends, 2012-2021

Overtime Costs Reached All-Time High in 2021

Certain New York State agencies experienced major spikes in overtime during 2020 and 2021, due to the COVID-19 pandemic, but most overtime was performed in agencies that have typically relied upon it. And while the pandemic does not appear to have prompted a ‘great resignation’ from the State workforce as of 2021, workforce reductions since 2012, and prior years covered by this report, have been accompanied by a notable boost in overtime.

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A hand turning down a thermostat.

Distribution of Utility Arrears in New York State

Economic and Policy Insights

The devastating number of job losses caused by the COVID-19 pandemic led to a significant increase in residential customers owing money to their utility companies. Over the course of the pandemic, the amount in arrears increased significantly for all utilities and more than doubled on a statewide basis. In March 2022, one in eight residential customers were in arrears—more than 1.2 million customers statewide, with $1.8 billion owed to utility companies across the State.

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New York State Capitol Building and it’s reflection from West Capitol park in Albany, New York.

State Fiscal Year 2022-23 Enacted Budget Financial Plan

financial plan boosts rainy day reserves significantly

After two years of extraordinary volatility in State finances, the State Fiscal Year 2022⁠-⁠23 Enacted Budget Financial Plan projects fiscal stability for the next five years and includes plans to bolster rainy day reserves significantly. However, this report identifies several revenue, spending, and sustainability risks that could disrupt the Financial Plan that should be monitored closely.

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An empty canoe on a lake

The Economic Impact of the Great Outdoors


Outdoor recreation in New York provided $21.1 billion in economic activity in 2020 and supported over 241,000 jobs. While New York ranks fourth in the nation on GDP generated by outdoor recreation, outdoor recreation represents a more significant part of the economy in nearly every other state. Efforts to bolster tourism and protect the outdoors are important for spurring greater economic activity and enhancing access to and utilization of these amenities.

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Woman filling out a check.

Update on New York’s Unemployment Insurance Trust Fund: Challenges Continue

Economic and Policy Insights

The devastating job losses caused by the COVID-19 pandemic led to a record number of unemployment insurance (UI) claims in New York, necessitating borrowing from the federal government beginning in May 2020. Two years later, the State’s UI debt has remained stubbornly high despite steady employment gains and state tax rates that have already increased to maximum permissible levels. Absent federal or state significant action, interest costs will mount and employers federal taxes will also grow.

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Contract under review with pen and magnifying glass.

Independent Oversight: OSC's Contract Review Safeguards Public Funds

Economic and Policy Insights

The Comptroller is responsible for ensuring State and local governments use taxpayer money effectively and efficiently, including through the review of contracts. This year’s State budget allowed at least $11 billion in spending without a competitive process or the benefit of an OSC review. OSC’s oversight adds tremendous value, and contract review was completed in an average of just 5.3 days in 2021. A bill to statutorily restore certain OSC oversight authority for billions of dollars in contract spending should be enacted in this legislative session.

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1040 and W-2 tax forms

Moving In or Moving Out? New York State Personal Income Taxpayer Migration Trends

Net movement of taxpayers can have an impact on collections over time

The personal income tax (PIT) is the single largest source of revenue for the State of New York, accounting for two out of every three tax dollars collected by the State. Accordingly, the State’s overall financial health and its ability to sustain investments in public services is linked to PIT collections. This report describes recent trends in personal income taxpayer filings between 2015 and 2019. 

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