Reports

This annual report summarizes the results of all the State agency and public authority audit reports issued by the Office of the State Comptroller from October 1, 2022 through September 30, 2023.

This listing includes all final audit reports related to State agency and public authority operations issued during the five-year period from October 1, 2017 through September 30, 2022, and is a companion to the 2022–2023 Annual Report on Audits.

New York City housing costs have grown more than 68% over the last decade, the largest increase of selected major metropolitan areas in the U.S. Housing affordability, which considers the incomes of households, has also worsened in New York City over the last decade, as median rent prices, in particular, grew faster than median incomes. Many New Yorkers may continue to be priced out of their preferred neighborhoods without a substantial increase in the supply of affordable housing units for low- and moderate-income households.

A look back at some of the major accomplishments of the Office of the New York State Comptroller in 2023.

Since early 2020, enrollees in New York Medicaid have not had to renew their coverage due to COVID-19 public health emergency. With federal legislation ending continuous Medicaid coverage in March 2023, New York State began the process of redetermining eligibility for every enrolled individual. Based on recent trends, this report estimates “unwinding” may not meet projections in the Division of the Budget’s Mid-Year Update to the Enacted Budget Financial Plan, adding costs to the State budget.

Local sales tax collections in New York State increased by 5.1% in November compared to the same month in 2022. Overall, local collections totaled $1.81 billion, up $88.6 million compared to the same time last year.

Regional Table [.xlsx]

New York City faces spending risks that could increase its budget gaps for Fiscal Years 2025 through 2027 to an average of $12.6 billion annually, fueled by spending choices made during the pandemic, underbudgeting for recurring spending, and significant costs associated with the influx of asylum seekers into the five boroughs. While many of the fiscal challenges facing the City are not in its direct control, preparation and transparency remain paramount to navigating this uncertainty.

Population shifts during and after the COVID-19 pandemic are changing the face of New York City. In the wake of the pandemic, the City’s populace is overall older and wealthier, with a rebounding population of international migrants and declining shares of White and Black New Yorkers. The cost of living also rose as the pandemic subsided, making the City increasingly more expensive for lower income New Yorkers, who left in greater numbers in 2022.

The number of full-time local government workers employed outside of New York City contracted by 7.9% from 2007 to 2022, largely the result of two defining events – the recession of 2007-09 and the COVID-19 pandemic. This stands in contrast to the nation as a whole, which saw a 2% increase in the number of full-time local government employees over the same 15-year period. This snapshot report highlights these findings and provides additional analysis by local government class, job function and geographic region.

This report examines PIT filings for the pandemic years of 2020 and 2021 and follows up on DiNapoli’s May 2022 report that looked at pre-pandemic taxpayer migration trends.

The Hunts Point Food Distribution Center (FDC) is the largest food distribution center in the United States. The FDC distributes approximately 4.5 billion pounds of food annually, about half of which is for New York City. Modernizing FDC is critical to hardening the food supply for 22 million people in a 50-mile radius, protecting it from climate, power or other interruptions.

The South Bronx has undergone a period of revitalization that has enabled it to thrive as a cultural hotspot within the Bronx and New York City. South Bronx residents continue to face chronic health, economic and environmental challenges, and the City is seeking to address these issues while boosting economic growth. Continued focus on community benefits and active partnership among City departments, community-based organizations, and State and federal leaders, is critical for the long-term success of the South Bronx.

Lea el informe en español

Costs for the Metropolitan Transportation Authority’s (MTA) program to provide transportation services for people with disabilities have declined in recent years, in part due to the MTA’s move to alternative transit services that provided $102.7 million in savings in 2022. Still, some measures of customer satisfaction initially deteriorated as a result of the move to “broker services” and must be monitored to ensure quality service.

Local sales tax collections in New York State increased by 2.5% in October compared to the same month in 2022.

Regional Table [.xlsx]

The Department of Education (DOE) is the largest public school system in the nation. This brief highlights the latest issues confronting DOE, including unbudgeted spending on enrolled children of migrants and asylum seekers, the declining enrollment of K-12 students since the pandemic, the State's mandate on lowering class sizes, and more.

The New York City Housing Authority (NYCHA), the nation’s largest public housing authority, is also the City’s largest landlord (maintaining 7.1 percent of all rental apartments) and its greatest source of affordable housing, with 177,569 apartments in its portfolio. This brief highlights the latest issues confronting NYCHA, including declining rent collections, capital needs, maintenance issues, and more.

New York City Health + Hospitals (H+H) is the largest municipal public health system in the country and the City’s largest provider of care to Medicaid patients, mental health patients, and uninsured patients. This brief highlights the latest issues confronting H+H, including operations after the public health emergency, the asylum seeker and migrant response, funding and nurse staffing.

New York has led the nation in reducing the number of homeless veterans – largely driven by success in New York City. Between 2010 and 2022, the number of homeless veterans in the State fell by 83 percent. Robust federal funding has supported the programs to achieve the reductions.

The Office of the New York State Comptroller developed a tool that displays performance indicators, staffing levels and spending commitments assigned to a New York City service since January 2020. While there are many factors that affect service demand and provision, the tool can provide some insight on existing operational or budgetary phenomena or the emergence of potential risks to the City’s budget and the provision of certain services.

The Office of the State Comptroller prepares this report as part of the "Quick Start" process established in the State Finance Law. The report includes revenue and spending projections through SFY 2025-26.