New York State's Comptroller posted audits of the State Departments, Agencies and programs on the Internet.

On July 16, 2026, New York State Comptroller Thomas P. DiNapoli posted audits of the State Departments, Agencies and Programs listed below on the Internet.

Click on the text highlighted color to access the audit.

Battery Park City Authority – Access Controls and Vulnerability Management Over Critical Systems (2025-S-8) The Battery Park City Authority (BPCA) is a New York State public benefit corporation responsible for the planning, development, and maintenance of the 92-acre Battery Park City neighborhood in lower Manhattan. BPCA generates revenue primarily through ground leases and event permits, managing the latter through its own system, while various other functions utilize third-party vendors. Auditors evaluated BPCA’s information technology governance and security posture and identified areas where BPCA could improve overall governance and certain security controls to minimize the risks associated with unauthorized access to its system and data.

Public Service Commission – Application Review and Site Permitting for Major Renewable Energy Projects (Follow-Up) (2025-F-27) Under the Climate Leadership and Community Protection Act (Climate Act), the Public Service Commission (PSC) was required to establish a renewable energy program by the end of June 2021 to meet two requirements: by 2030, a minimum of 70% of statewide electric generation secured by load-serving entities to meet their customers’ demand must be generated by renewable energy systems; and by 2040, the statewide electrical demand system must be zero emissions. In April 2020, the Office of Renewable Energy Siting (ORES) was created to undertake the review of proposed major renewable energy facilities to meet the State’s goals. ORES was intended to reduce the time to site major renewable energy projects and bring them online faster. A prior audit, issued in April 2024, found that, while the overall time between application and final siting permit had improved since the creation of ORES, the process took significantly longer than originally envisioned because certain aspects of the process were not considered. PSC officials made significant progress in addressing the problems identified in the initial audit report and implemented the initial report’s one recommendation.

New York State Health Insurance Program – UnitedHealthcare: Accuracy of Payments for Surgical Procedures Involving Multiple Providers (2024-S-15) The Empire Plan is the primary health benefits plan for the New York State Health Insurance Program, and UnitedHealthcare Insurance Company of New York (United) administers the medical/surgical benefit of the Empire Plan. Surgical procedures sometimes require multiple providers, such as co-surgeons (two or more physicians who work together as primary surgeons performing distinct parts of a surgical procedure) or surgical assistants (physicians or other qualified health care professionals who assist physicians performing a surgical procedure). United’s reimbursement policies require co-surgeons and surgical assistants to report their roles during a surgical procedure to ensure claims are paid appropriately. For the period from January 2019 to June 2024, auditors identified nearly $12.5 million in potential overpayments for surgical procedures involving co-surgeons or surgical assistants.

Office of Children and Family Services – Child Care Stabilization Grants (Follow-Up) (2026-F-4) The Office of Children and Family Services (OCFS) administers several child care grant programs. Between May and June 2021, OCFS received $1.8 billion from the American Rescue Plan Act, plus $469 million from the Coronavirus Response and Relief Supplemental Appropriations Act. OCFS used the money to fund several COVID-19 response programs, awarding $1.173 billion in two rounds for grants to stabilize the child care sector and the child care workforce. A prior audit, issued in November 2024, found weaknesses in OCFS’ monitoring of grantee expenses claimed under the program to provide assurance that funds were used for allowable expenses. OCFS officials made progress in addressing the problems identified in the initial audit report. Of the initial report’s three audit recommendations, one was implemented, and two were partially implemented.

New York State Health Insurance Program – Anthem Blue Cross: Coordination of Benefits With Medicare (Follow-Up) (2025-F-25) The Empire Plan is the primary health benefits plan for the New York State Health Insurance Program, and Anthem Blue Cross administers the Hospital Program of the Empire Plan. Many enrollees and their dependents have additional insurance coverage, such as Medicare, and Medicare typically pays claims as primary (Empire Plan typically pays secondary) for enrollees who are age 65 and older and retired. A prior audit, issued in August 2024, found that Anthem improperly paid $5,259,416 because benefits were not properly coordinated. Anthem has made progress in addressing the problems identified in the initial audit report. Of the initial report’s four audit recommendations, one was implemented, and three were partially implemented.

State Education Department (Preschool Special Education Audit Initiative) – Shield of David: Compliance With the Reimbursable Cost Manual (2020-S-24) Shield of David (Shield), d.b.a. The Shield Institute, is a New York City-based organization authorized by the State Education Department (SED) to provide full-day Special Class and full-day Special Class in an Integrated Setting services to children with disabilities who are between the ages of 3 and 5 years (referred to as SED preschool cost-based programs). For the audit scope, Shield reported approximately $10.3 million in reimbursable costs for the SED preschool cost-based programs. Auditors identified $221,752 in reported costs that did not comply with requirements.

Department of Environmental Conservation – Monitoring of Air Quality (Facility Permits and Registrations) (Follow-Up) (2025-F-13) The Department of Environmental Conservation (DEC) issues air pollution control permits and registrations in accordance with its federally approved Air Pollution Control Permitting Program (Program), and its Environmental Justice Permitting Policy (Policy) (designed to address the fair treatment of all people regardless of race, income, national origin, or color, with respect to environmental laws, regulations, and policies) outlines DEC’s responsibilities for incorporating environmental justice into its review of air permit applications. A prior audit, issued in September 2023, found weaknesses in several aspects of DEC’s oversight of the Program—namely, implementation of the Policy and monitoring of permitted and registered facilities—that undermine its ability to ensure compliance with the Program and protect the State’s air from harmful pollutants. DEC officials made progress in addressing the problems identified in the initial audit report. Of the initial report’s four audit recommendations, two were implemented, and two were partially implemented.

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New York State Comptroller announces the New York State Tax Cap will remain at 2% for 2027

On July 15, 2026 New York State Comptroller Thomas P. DiNapoli announce New York State's 2027 property tax level will capped at 2% for local governments that operate on a calendar-based fiscal year according to data released today by State Comptroller DiNapoli. This figure affects tax cap calculations for all counties, towns and fire districts, as well as 44 cities and 13 villages.

"For the sixth consecutive year, the allowable tax levy growth will be limited to 2%," DiNapoli said. “Local governments are tasked with the difficult challenge of delivering essential services efficiently while managing higher costs of goods and services, as well as the persistent threat of destabilizing federal actions. My office offers technical assistance for those that need it and provides transparency to the public so they understand the fiscal pressures facing local governments.”

In accordance with state law, DiNapoli’s office calculated the 2027 inflation factor at 3.13% for those local governments with a calendar fiscal year, above the 2% allowable levy increase.

The tax cap, which first applied to local governments (excluding New York City) and school districts in 2012, limits annual tax levy increases to the lesser of the inflation factor or 2% with certain exceptions. The law, however, includes a provision that allows municipalities to override the cap.

Chart
Allowable Tax Levy Growth Factors for Local Governments

Related Work
Technical Assistance/Local Training Page

Fiscal Stress Monitoring System

Challenging New York City’s congestion-pricing program for vehicles entering its business district in Midtown and Lower Manhattan

Two New York counties—Rockland and Orange [Plaintiffs]—sued the Triborough Bridge and Tunnel Authority and the Metropolitan Transportation Authority, [Defendants] alleging that New York City’s congestion-pricing program imposed an unauthorized tax, unconstitutionally restricted the right to travel, and violated the Due Process, Equal Protection, and Excessive Fines Clauses of New York State's and the U.S. Constitution. The district court granted Defendants’ motion to dismiss for failure to state a claim.

United States Court of Appeals for the Second Circuit summarized its decision in the instant appeal challenging the District Court's ruling in County of Rockland v. Triborough Bridge & Tunnel Authority, as follows: 

New York City’s congestion-pricing program charges a toll for vehicles entering the Central Business District in Midtown and Lower Manhattan. Assuming without deciding that the toll is not a tax under New York law, the Second Circuit concluded that the District Court correctly dismissed causes of action, noting that Orange County failed to allege that congestion pricing violates the right to travel.

In the words of the Circuit Court, "The program does not create invidious distinctions among drivers or impose more than a minor restriction on the right to travel". 

Accordingly, the Circuit Court, observing that it had reviewed the unresolved issues the District Court's ruling "only for reasonableness", opined that Orange County failed to allege that the challenged toll is an unreasonable user fee, noted that:

1. Plaintiffs failed to state Due Process or Equal Protection claims because the congestion-pricing program is rationally related to New York’s legitimate interests in raising funds for mass transit and reducing vehicular congestion; and

2. "Rockland County does not plausibly allege that the toll is an unconstitutionally excessive fine".

Accordingly, the Second Circuit affirmed "the judgments of the district court".

Click HERE to access the Circuit Court's ruling posted on the Internet. 

Responding to a New York State Freedom of Information Law request

The Town received Plaintiff's Freedom of Information Law [FOIL] request and on the same day responded to the request by advising Plaintiff' that all of the requested records could be found in "permit files" on the Town's website. The Town then provided Plaintiff' with the appropriate the website's address, told Plaintiff how the website could be accessed via the Internet, and provided Plaintiff with information on how to access permit files via the Town's "public kiosk." The Town's letter to Plaintiff also indicated that "[Plaintiff's] FOIL [request] is now completed." 

Petitioner administratively appealed the Town's determination, but the Town did not respond and Petitioner commenced the instant CPLR Article 78.  

Supreme Court dismissed [1] Plaintiff's petition; [2] Plaintiff's application for an award of attorney's fees and litigation costs; and [3] Plaintiff's request for a judgment declaring that the Town acted unlawfully in withholding records from Plaintiff. Plaintiff appealed the Supreme Court's decision.

Observing that to promote open government and public accountability New York State'  FOIL "imposes a broad duty on government to make its records available to the public", the Appellate Division explained that "[w]hen faced with a FOIL request, an agency must either disclose the record sought, deny the request and claim a specific exemption to disclosure, or certify that it does not possess the requested document and that it could not be located after a diligent search".

Here, said the Appellate Division, the Supreme Court properly granted the Town's motion to dismiss that branch of Plaintiff's complaint which sought to compel the production of the "requested records" as the Town's FOIL response was not a denial but, in fact,  informed the Plaintiff how to locate the requested records either via the Town's website or in person.

The Appellate Division's decision also noted that "Although the Town referred the [Plaintiff] to a publicly available website, the [Plaintiff] did not request the records in any specific format" and  the Town was not required to certify that any requested records could not be found after diligent search as such a certification requirement is only triggered "when, in lieu of granting a FOIL request, the agency finds that it either does not possess the item requested or is unable to locate it after a diligent search".

Here the records requested were always available to the Plaintiff, who was so advised  prior to the commencement of the Plaintiff's instant CPLR Article 78 proceeding and thus the litigation "did not trigger the production of such records". 

Accordingly, the Appellate Division found that Plaintiff was not entitled to discretionary fees pursuant to Public Officers Law §89(4)(c)(i) "because even though Plaintiff administratively appealed the Town's FOIL determination and the Town did not provide a response, there was nothing to administratively appeal, as the Town did not deny the Plaintiff's FOIL request".

Click HERE to access the Appellate Division's decision posted on the Internet.

New York State's Comptroller releases taxpayer migration dashboard

On June 10, 2026, New York State Comptroller Thomas P. DiNapoli unveiled a new taxpayer migration dashboard today where users can track the number of personal income tax (PIT) filers moving in and out of New York.

DiNapoli has been monitoring taxpayer trends, most recently issuing a report that examined pre-pandemic trends in PIT tax filings and a follow-up report that analyzed changes in the pandemic years of 2020 and 2021. Using data from the Department of Taxation and Finance, this dashboard contains the latest numbers on part-year resident tax filers and will be updated annually to allow the public the ability to analyze trends on taxpayers moving into and out of the state each year.

Part-year resident tax filers made up 2% of New York state filers in 2024. These filers are those whose tax returns indicated they moved into or out of the state during the tax year. Though a small share of all taxpayers, the movement of these part-year residents can affect collections over time—particularly since New York has experienced a net out-migration of resident filers since 2015. However, the net out-migration of tax filers is not equal to state population gained or lost.

“Personal income taxes are New York’s largest tax revenue source, accounting for more than one out of two tax dollars collected by the state,” DiNapoli said. “When personal income taxes drive so much of the state’s revenue, even small shifts in the number of tax filers can have an impact over time. The pandemic caused a large movement of taxpayers out of New York in 2020, but the dashboard shows this was an aberration. Although out-migration has continued, it slowed considerably and was well below pre-pandemic levels in 2024. I remain very concerned about the net loss of married, middle-class filers, and urge policymakers to continue their efforts to improve affordability for New York’s families.”

The interactive chart provides data for tax filers moving into and out of New York in a given year based on part-year resident filers, and allows for analysis based on filing status or income. For example, the dashboard indicates:

• In 2024 there were 256,164 part-year filers; of these filers, 121,251 moved into New York, while 134,913 left the state, a net out-migration of 13,662 taxpayers—a loss of approximately 1 in 1,000 resident taxpayers.
• The greatest net loss of taxpayers was among married filers with incomes between $100,000 and $500,000 – a net loss of 8,200, or more than half of the total net out-migration, in 2024.
• Net out-migration rates increase at higher income levels; in 2024, net out-migration averaged 1 in every 100 resident filers with incomes over $500,000. 
• One positive post-pandemic trend is that there has been a net in-migration of single filers each year since 2022.

Dashboard

Taxpayer Migration in New York State

Related Reports

Moving In or Out? New York State Personal Income Taxpayer Migration Trends

Taxpayer Movement During the Pandemic: Comparing 2020 and 2021 to Pre-Pandemic Baseline

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