Reports

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.

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.

New York State’s Financial Plan shows a growing structural budget deficit with a cumulative three-year budget gap of $34.3 billion, as forecasted by the Division of the Budget. The gap is up $7 billion since the January release of the Fiscal Year 2026 Executive Budget Financial Plan, and is attributable to downward revisions to the economic forecast and projected revenues, as well as increases in projected spending. When the projected costs of the federal reconciliation bill are added, the gaps as a share of spending are comparable to gap levels last seen in April 2009 during the Global Financial Crisis.

This report examines healthcare professional shortages in 16 rural counties throughout New York, looking at a range of professionals, including those practicing primary care, dental health and mental health. Shortages exist in all counties examined, and some counties have no pediatricians or Ob/Gyn doctors at all. The ability to access health care is an essential quality of life issue. Without access, rural New Yorkers may have worse health outcomes, and if unaddressed, shortages will get worse.

Proposed federal changes to the Supplemental Nutritional Assistance Program (SNAP), the nation’s largest program helping households obtain food, would increase costs to state governments, limit eligibility and reduce the value of future benefits. As an essential safety net program, SNAP benefits have traditionally been funded by the federal government; the proposed changes could weaken the program and lead to increased food insecurity in New York and nationally.

The State of New York Mortgage Agency (SONYMA) has boosted lending and programs for minority households and economically disadvantaged communities, increasing its share of loans provided to low-income and minority borrowers over the last 10 years, but wide racial and ethnic disparities persist in homeownership in New York. Improvements to data and reporting are needed so that policymakers have better information to evaluate outcomes and consider whether additional actions are needed, given rising housing burdens across the State.

Budget resolutions under consideration by the 119th Congress could lead to a dramatic restructuring of the federal⁠⁠-⁠⁠state⁠ ⁠relationship. This online resource details the vast array of services that federal funding supports amid the continued uncertainty in Washington over potential cuts for states, including funds for Medicaid and other health programs, education, social welfare, transportation, public protection and other vital programs.  

For the fourth year in a row, federal pandemic relief funds resulted in New York having a positive balance of payments with Washington. For every tax dollar New York paid to Washington in Federal Fiscal Year 2023, the State received $1.06 in return; the national average was $1.32. New York’s balance of payments was $912 per capita, ranking New York 42nd among states. This report is the ninth in a series by the Office of the State Comptroller that examines the flow of funds between the federal government and the states.

Interactive Map | Excel file with supporting data

The Federal Tax Cuts and Jobs Act (TCJA) included over 100 provisions amending the federal taxation of individuals and businesses beginning in tax year 2018. Should the provisions of the TCJA sunset with no additional changes made to the federal tax code, there would be little impact on New York State tax collections due to the decoupling that occurred in State Fiscal Year 2018-19. Whatever the outcome relating to the extension of the TCJA as well the inclusion of any new proposals, New York taxpayers will be impacted.

Women in New York working full time earned 87.3 cents on the dollar compared to men in 2023, meaning they would have to work an extra 53 days into 2024 to make what New York men made at the close of 2023. The gender pay gap in New York is smaller than the national average of 81 cents on the dollar in 2023.

This report details New York’s financial impact from the energy and environmental portions of the 2022 Inflation Reduction Act (IRA), including close to $2 billion in funds that could help lower costs during New York’s transition to clean energy. IRA programs represent a significant source of funding as the State pursues policies to reduce greenhouse gas emissions and improve resiliency. There is now significant uncertainty about whether this funding will continue after a new executive order issued by President Trump.

New York’s child care sector continues to face lingering challenges post-pandemic including child care deserts, low wages for child care workers and high prices that are putting a financial strain on families statewide. Yet even with high prices, many providers operate on thin margins, with financial and regulatory pressures that make expansion or even operating at capacity challenging. Vigorous federal support and additional State efforts are necessary to improve the availability of child care.

Homelessness in New York State has grown sharply, more than doubling between January 2022 and January 2024. A key reason for the increase has been the mass arrival of asylum seekers to New York in this period. While the homelessness increase was driven mostly by New York City, the rest of the State’s regions also experienced increases during this time period.

Nonprofit organizations in 2022 provided 1.3 million jobs to New Yorkers, just over 1 in 6 private sector jobs in the State. However, nonprofits in New York have been shrinking since 2017, both in number of establishments and in number of jobs, while expanding in the rest of the nation. This report analyzes the most recent employment and wage data released by the U.S. Bureau of Labor Statistics for charitable organizations identified as 501(c)(3)s for the period 2017 through 2022, the latest data available.

Farming in New York plays a critical role, both as an economic engine for communities and as an essential part of our food supply system. This report provides a comprehensive breakdown of farming across upstate New York, Long Island and New York City, including an analysis of State programs and tax benefits for farmers.

The benefits from four major social insurance programs provide crucial financial support during difficult times in the lives of hundreds of thousands New York workers and their families each year. This report analyzes benefits provided for representative workers under unemployment insurance, workers’ compensation, temporary disability insurance and paid family leave. 

The State’s employment picture has changed in significant ways since 2000 with the health care and social assistance industry increasing its share of total employment as manufacturing and financial activities shrank. Since the pandemic, the State has taken longer than the nation to regain the jobs lost; the nation fully recovered by June 2022, while for New York, recovery did not occur until April 2024. Despite the relatively slow employment recovery, growth in wages paid to workers has outpaced inflation.

Chronic absenteeism rates among New York public and charter school students increased sharply as schools transitioned back to in-person learning after the COVID-19 pandemic subsided and remained high with nearly one in three students chronically absent during the 2022-23 school year. The rates were higher for high school students at 34.1%, 7.6 percentage points more than elementary and middle school students.

Higher education institutions provide tremendous value to New York’s local economies and the State’s overall economic health through employment, wages, student spending, and more. The sector employed over 296,000 people in 2023, paying wages of around $26.5 billion, but still has over 13,000 fewer jobs than in 2019. Maintaining a vibrant higher education system is critical to New York’s future.