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Jan 29, 2026

New York State Comptroller Thomas P. DiNapoli released a statement on January 28, 2026, addressing New York City’s preliminary for the City's fiscal year 2026-2027

Comptroller DiNapoli released a budget analysis that estimated that out-year gaps were understated, noting that "Given federal funding uncertainty, New York City must plan defensively and be clear about the numbers" and commended Mayor Mamdani for speaking plainly about these stark fiscal realities".

The Comptroller said:

“The budget issues laid out by the mayor today echo the concerns my office has flagged for years. Despite revenue that my office anticipates will come in above planned collections in the current fiscal year, the city will very likely see spending exceed revenues for the fourth year in a row this year, a troubling trend.

“For the fiscal year (FY) beginning in July 1, 2026 (FY 2027), our assessment of these budget risks include:

"Social Services: 

  • Rental Assistance prior to expansion (Risk of $1,230 million)
  • Public Assistance ($628 million) 
  • Non-Asylum Homeless Shelter Costs ($802 million)  
  • Childcare Vouchers ($639 million)
  • Foster Care Costs ($242 million)

"Education:

  • Due Process Cases ($580 million)
  • Class Size Mandate ($420 million)
  • School Cleaning Costs ($154 million)

"Other Risks:

  • Citywide Overtime ($967 million)
  • Metropolitan Transportation Authority subsidies ($620 million)
  • Health Insurance costs ($385 million)

“As federal and state budgets take shape, the city must fully budget for the fiscal risks, present contingency scenarios, identify cost efficiencies, and grow reserves as it finalizes its budget.”

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Editor in Chief Harvey Randall served as Director of Personnel, SUNY Central Administration, Director of Research , Governor's Office of Employee Relations; Principal Attorney, Counsel's Office, New York State Department of Civil Service, and Colonel, New York Guard. Consistent with the Declaration of Principles jointly adopted by a Committee of the American Bar Association and a Committee of Publishers and Associations, the material posted to this blog is presented with the understanding that neither the publisher nor NYPPL and, or, its staff and contributors are providing legal advice to the reader and in the event legal or other expert assistance is needed, the reader is urged to seek such advice from a knowledgeable professional.

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