Reports

New York State agency overtime costs increased 22.7% in 2025 for a total of $1.6 billion, while the number of overtime hours increased by 5.9%, or 1.4 million hours higher than the previous year. The size of the state workforce, not including SUNY and CUNY, grew for a third straight year in 2025 increasing by 2.7%, or 4,139 positions, from 2024, to an average annual total of 155,448.

This report details how vital small businesses are to New York’s economy, generating nearly $1 trillion in sales and revenues with more than 3.7 million employees at over 422,000 establishments in 2023. New York ranked fourth among states in the number of small businesses and third behind California and Florida for its share of small businesses, but trailed the rest of the country in some key metrics, including small business creation and employment.

This report uses federal-state employment and wage data, as well as occupational data and industry outlooks, to discuss the distribution of jobs by industry sector in New York State and the impact that some of the largest sectors have had on 21st-century jobs in the state’s nine economic development regions outside of New York City.

The long-term decline in the number of individuals in State prisons has led to a demographic shift towards an older incarcerated population and necessitates increased attention to policies and costs associated with this population. This report reviews demographic changes in New York’s prison population, changes in prison admission trends and recent policy changes that impact the level of incarceration in the State. Careful evaluation of crime trends, rehabilitation and the heightened healthcare costs for this older population is necessary to determine an approach that protects taxpayers and ensures public safety, while also promoting humane care and reducing incarceration wherever possible.

This analysis of the proposed Executive Budget warns that the trajectory of projected State spending is estimated to increase at a rate faster than expected revenues, creating cumulative outyear budget gaps estimated by the Division of Budget to total $27.5 billion through SFY 2030 while reserves remain stagnant. Actions taken in Washington, including federal reductions in aid, create increased fiscal strains that are likely to affect the State’s economy, finances and safety net, necessitating increased caution when developing a spending plan. The proposed Budget also limits government accountability by eroding current contract oversight requirements.

New York’s Tuition Assistance Program (TAP) has not kept pace with inflation or rising tuition costs since the 2008-09 academic year. Undergraduate TAP recipients dropped by 77,000 (21%), with steep declines among two-year programs (45%), private-sector schools (40%), and the lowest income households (38%). Recent State actions to expand eligibility for TAP helped lead to an increase in TAP beneficiaries in AY 2024-25; however, continued attention to the program is critical as students face mounting debt levels and federal support is reduced.

This report explores publicly available School Safety and Educational Climate (SSEC) data from the New York State Education Department for School Years (SY) 2017-18 through 2023-24. Included is a trend analysis of several “violent and disruptive” incidents (e.g., assault, sexual offenses, weapons possession, bullying, cyberbullying and drug and alcohol incidents), the impact of the SY 2021-22 SSEC incident definition changes for several serious categories, and schools that reported no violent and disruptive incidents. | Download School-Level Data

A look back at some of the major accomplishments of the Office of the New York State Comptroller in 2025.  

This listing includes all final audit reports related to State agency and public authority operations issued during the five-year period from October 1, 2019 through September 30, 2022, and is a companion to the 2024–2025 Annual Report on Audits.

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, 2024 through September 30, 2025.

The New Yorkers’ Financial Snapshot brings together recent data from national and State sources to provide an overview of household financial health. This snapshot examines key indicators such as income, assets, debt, and financial stress, offering insight into how New Yorkers have fared in recent years and how they compare to national trends.

New York’s young adults — some members of Generation Z (born 1997-2012) and Millennials (born 1981-1996) — are facing a complex economic landscape, including higher unemployment rates, increasing costs, and larger debt burdens, that threatens their financial well-being. Rising household expenses, particularly for food, housing, and transportation, have outpaced growth in income. These conditions raise concerns about the State’s ability to retain its young workforce, critical for sustaining long-term growth.

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 2027-28.

The frequency of severe weather in the State is growing, taking a toll on New York’s residents, property and economy. While New Yorkers approved the Clean Water, Clean Air and Green Jobs Environmental Bond Act to support resilience investments, the impacts of climate change are a danger to all Americans and require federal action.

This reports analyzes the federal tax provisions enacted under Public Law No: 119-21 and how they may impact New Yorkers. While the bill made permanent many tax changes included in the 2017 Tax Cuts and Jobs Act, it includes new tax breaks for seniors and the working class that are largely temporary. These minimal tax benefits, along with the significant cuts in safety net spending included in the legislation, will put a larger burden on New Yorkers trying to make ends meet.

The Annual Comprehensive Financial Report for the New York State and Local Retirement System (the System or NYSLRS) for the fiscal year ended March 31, 2025.

The Annual Comprehensive Financial Report for the State of New York for the fiscal year ended March 31, 2025.

Due to ongoing economic growth, SFY 2024-25 closed in a stronger-than-expected position, with revenues that were greater than anticipated by the Division of the Budget.

The New York State Legislature amended the State Finance Law in 2015 by adding a new Section 8-c providing for the establishment of a statewide electronic system to help detect and prevent fraud, waste and abuse in government spending and to help avoid improper payment of public funds.

As New York’s older population continues to increase and the federal funding that supports them becomes less predictable, understanding demand for services, how funding has addressed unmet needs and the challenges for fully supporting New Yorkers as they age is vital. This report focuses on programs administered by New York State Office for the Aging (NYSOFA), particularly in-home services. State funding for NYSOFA programs increased over 88%, or $114 million, in the New York State budget for State Fiscal Year (SFY) 2025–26 when compared to SFY 2018–19, yet waitlists for programs persist and data reporting makes it difficult to know how many are still left behind and where. The recent shift and reduction in federal support that will likely affect benefits available to many older New Yorkers make this an opportune time to review the major NYSOFA programs and funding addressed in this report.