Reports

See Audits to search for audits related to State agencies, NYC agencies, local governments, school districts and public authorities.

Economy

October 2020 —

Statewide local sales tax collections in the third quarter of 2020 declined by 9.5 percent, or $452 million, over the same quarter in 2019. This decrease, while alarming in a typical year, was still a marked improvement from the 27.1 percent drop in the second quarter, which reflected the peak of the economic impact to date from the COVID-19 pandemic.

Regional Table [.xlsx]

Budget & Finances, Economy

October 2020 —

While all states have lost employment since the COVID-19 pandemic struck earlier this year, New York surpasses almost every other in both number and percentage of job losses. 

Economy

October 2020 —

New York State imposes a "general sales tax" at a single rate on most goods and some services. Counties and cities can impose their own local sales tax in addition to the State rate. This report is an update to the Office of the State Comptroller’s March 2015 publication on local government sales taxes in New York State.

Budget & Finances, Economy

September 2020 —

Six months into the COVID-19 recession, New Yorkers working in lower-paid sectors continue to suffer a disproportionate share of job losses statewide and especially in New York City.

Budget & Finances, Economy

September 2020 —

While New York State has regained more than one in four of the jobs it lost in March and April, the unprecedented scale of losses due to the COVID-19 pandemic leaves a daunting path ahead for the State to climb back to pre-recession employment levels. For New York City, the picture is even more troubling.

Environment

September 2020 —

Even as we grapple with the serious public health and economic challenges stemming from the Covid-19 pandemic, climate change continues to represent an urgent and growing threat. 

Budget & Finances, Economy

August 2020 —

New York State’s total employment count hit an all-time high of more than 9.8 million in February, reflecting net gains of nearly 2 million jobs since April 1996. 

Budget & Finances, Economy

August 2020 —

Nearly three-quarters of New York State small businesses received assistance in recent months through the federal government’s Paycheck Protection Program (PPP), according to Census Bureau survey data for the week ending June 27.

Budget & Finances, Economy

July 2020 —

Approved payments to New York recipients for Unemployment Insurance totaled $32.1 billion from March 1 through July 17, with steep increases in payments following the onset of the pandemic.

Environment, Pension & Retirement

July 2020 —

Guarding against the investment risks presented by climate change while preparing for the transition to a low-carbon economy is central to Comptroller DiNapoli’s work as trustee of the New York State Common Retirement Fund, one of the largest public pension funds in the country.

Budget & Finances, Economy

July 2020 —

As was widely reported, New York’s unemployment rate has soared upward in recent months, with May's 14.5 percent nearly four times the 3.7 percent in February. But that rate is only one measure of the impact of lost jobs.

Environment, Pension & Retirement

June 2020 —

The New York State Common Retirement Fund (Fund) is one of the largest public pension funds in the nation, with assets held in trust for the benefit of the more than one million members and pensioners of the New York State and Local Retirement System (System). The System is widely regarded as one of the nation’s best-managed and best funded public pension plans.

Education

May 2020 —

In 2019, OSC completed 18 audits of expenses submitted to SED by preschool special education providers. These audits have cumulatively identified almost $11.2 million in recommended disallowances, or almost 11 percent of the total expenses of $103.5 million for the audit period. 

Budget & Finances, Health & Welfare

April 2020 —

The New York State Health Insurance Program (NYSHIP), administered by the State Department of Civil Service (Civil Service), is one of the nation's largest public sector health insurance programs. NYSHIP covers over 1.2 million active and retired State, local government, and school district employees, and their dependents. The Empire Plan is the primary health benefits plan for NYSHIP, covering 1.1 million of the NYSHIP members.

Federal Issues

February 2020 —

Every ten years, the U.S. Constitution requires the government to perform a count of the population, known as a census.

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Budget & Finances, Federal Issues

January 2020 —

New York’s Alexander Hamilton played a central role among our nation’s Founders, as the Broadway musical bearing his name reminds us. One of the questions Hamilton analyzed as he sought to build support for a stronger central government was the potential for “inequality among the States” in paying federal taxes. Well over two centuries later, that issue remains a national concern.

Data Visualization | Excel file with supporting data

Budget & Finances, Infrastructure

August 2019 —

On any given day, millions of New Yorkers ride the subway or drive on public roads; public school buildings and facilities on college campuses open their doors to students across the State; essential services are provided at water plants, other environmental facilities and in homes for developmentally disabled individuals and psychiatric centers; individuals reside in publicly-supported housing; and citizens enjoy the outdoors at public parks.

Economy, Environment

August 2019 —

The integral role of farming in New York State’s history, economy and quality of life is effectively enshrined in Article XIV of the State Constitution.

Economy

July 2019 —

Nonprofit organizations, large and small, provide a multitude of services throughout New York State. Many nonprofits deliver essential services on behalf of the State and other governmental entities, including health care, social welfare, care for the disabled, education and more. 

Environment

June 2019 —

The New York State Common Retirement Fund continues to build on its efforts to integrate sustainability concepts into its investment strategy