The minimum wage for New York City more than doubled between 2013 and 2020, as a result of State legislation, but its purchasing power has been eroded by the high rate of inflation in the wake of the COVID-19 pandemic. Two different legislative proposals in Albany aim to address the issue.
This report analyzes motor vehicle crash-related personal injury claims against the City, filed and settled between FY 2012 and FY 2021,[1] with the goal of identifying interventions to reduce financial liability to the City and reducing preventable harms to New Yorkers.
Comptroller Brad Lander sent a letter to the state Department of Financial Services requesting a review of governance and financial management oversight by the Board of Trustees of the Board of Education Retirement System.
The objective of this review was to determine whether the Department of Citywide Administrative Services’ (DCAS) COVID-19 emergency procurements during Fiscal Year 2020 were necessary and related to COVID-19, adequately documented, consistent with applicable procurement policies and procedures, and
The NYC Comptroller recognizes employees, supervisors, managers, and units demonstrates superior accomplishments in diversity, equity, inclusion and equal employment opportunities.
The annual report on the City’s contracting, providing a detailed overview by procurement method and agency of the contracts the City entered into in Fiscal Year 2022.
Comptroller Lander wrote to members of the Board of Correction strongly urging them to reject the Department of Correction’s variance request to scan mail onto tablets and limit package vendors.
New York City has a long history of organizing for fire prevention and tenant protections to address the longstanding prevalence and devastating effects of residential fires. Unfortunately, under-resourced code enforcement has hamstrung the effectiveness of housing and buildings standards since the
This Report provides the public with an essential overview of the goods, services, and construction that NYC has purchased in the previous fiscal year.
The Comptroller’s Office is committed to maintaining a workplace that preserves fair employment practices and reflects the community in which we work and live.
The Comptroller's Office is committed to maintaining a workplace that preserves fair employment practices and reflects the community in which we work and live.
The objectives of this audit were to determine whether NYCOA maintained adequate financial controls over its OTPS purchasing practices as required by NYC Comptroller’s Directives, NYCOA’s policies and procedures, PPB Rules and other applicable policies and procedures, and whether it maintained adequ
The Systems’ proxy voting and shareholder program is core to addressing both systemic and idiosyncratic risks across our portfolio to advance long-term, sustainable returns. This report details the program for FY 2022 and its accomplishments.
The objective of this audit was to determine whether the New York City Department of Citywide Administrative Services (DCAS) complied with Local Law 2 of 2016 for the establishment and administration of the Nonpublic School Security Reimbursement Program (NPS).
The Comptroller’s Annual State of the City’s Economy and Finances Report, released each year in December, is designed to provide a grounding for analysis as the City prepares to begin its annual budget process early in the new year.
The objectives of the audit were to determine whether SBS had adequate controls over the award process for the NYC Small Business Continuity Loan Fund Program and complied with relevant rules and regulations.
Audit to determine whether the Center expended City funds in compliance with Department of Cultural Affairs (DCLA) requirements, Comptroller’s Directives, and its own internal procedures, and whether it had adequate and effective internal controls over its financial and operational processes.
The Audit Bureau is required by the City Charter to perform audits in accordance with Generally Accepted Government Auditing Standards (GAGAS). These standards are established by the Comptroller General of the United States in conjunction with the Government Accountability Office (GAO), and are foun
An audit to determine whether NYCEM appropriately monitored the performance of SLSCO LP (SLSCO)—a vendor contracted to manage COVID-19 vaccination sites—and whether its invoices were properly reviewed and approved.
The objectives of this audit were to determine whether NYCEM appropriately monitored the performance of SLSCO LP (SLSCO)—a vendor contracted to manage COVID-19 vaccination sites—and whether its invoices were properly reviewed and approved.
The PAFR serves as an accessible guide to the ACFR for residents and explains New York City government and finances in a concise and easy-to-understand manner. The PAFR is also enhanced with several explanatory visuals for readers.
The Popular Annual Financial Report provides an accessible overview of the financial details contained in our 500-page Annual Comprehensive Financial Report.
To inform the City’s rulemaking process for Local Law 97, the Office of the New York City Comptroller reviewed how emissions calculations and the use of Renewable Energy Credits should be best structured to maximize LL97’s climate, environmental, economic, and health benefits.
To inform the City’s rulemaking process, the Office of the New York City Comptroller reviewed how emissions calculations and the use of Renewable Energy Credits should be best structured to maximize LL97’s climate, environmental, economic, and health benefits.
Analysis of Student Allocation Memorandum 65 to assess what is currently known about where students from families seeking asylum have enrolled in school and the budgets of those schools, and to prompt strategic thinking about the resources and attention necessary to help these students succeed.
Over the past several months, more than 19,000 asylum seekers have arrived in New York City, including more than 5,500 students who have entered the public school system. These children – who have little English proficiency, varying degrees of grade level readiness, possible special education needs,
This report details allocations to MWBE asset management firms managing assets for the New York City Retirement Systems, the status of “emerging manager” programs, the MWBDVE Brokerage Program for the Retirement Systems, the efforts of the Bureau of Public Finance to expand work with diverse firms.
Report detailing the Comptroller’s Office’s work with minority- and women-owned investment firms and emerging managers and with MWBE professionals in municipal finance.
In accordance with New York City Charter §93(l), the Annual Comprehensive Financial Report (ACFR) is published within four months after the close of each fiscal year.
For the 10-year anniversary of Superstorm Sandy, the Office of the New York City Comptroller and Urban Ocean Lab partnered on an assessment of community-led climate resilience initiatives that developed in the wake of the storm.
Audit to determine whether the Educational Construction Fund (ECF) had adequate oversight over the lessees’ compliance with the leases and other relevant agreements and that lessees paid ECF in accordance with the terms of the Lease Agreements associated with the East 57th Street project.
The objective of this audit was to determine the extent to which the 13 recommendations made in the Audit Report on the New York City Department of Buildings’ (DOB) Controls over Field Inspectors (Audit # MD18-078A), issued on December 21, 2018, have been implemented.
This report analyzes progress on resiliency capital spending to date, after Superstorm Sandy. The report goes on to provide a snapshot of the property values, land uses, and essential infrastructure in the coastal floodplain, illustrating the range of critical assets at risk.
The purpose of this report is to provide a comparative analysis of the overall financial activities of union-administered benefit funds that received City contributions.
Between August 30 and September 8, 2022, Comptroller’s Office Audit Bureau staff visited 262 NYCHA developments and conducted a review of building entry door security. This report delivers findings and recommendations.
A quarterly cash report for New York City. At the close of FY 2022 (on June 30, 2022), the City recorded the end-of-year cash balance of $8.159 billion, compared to $8.469 billion a year ago. Daily cash balances during FY22 averaged $7.524 billion, $831 million below the prior year’s number.
This report proposes the State adopt legislation that creates a new “Basement Resident Protection Law” to provide immediate physical and tenant protections to New Yorkers living in basement units, with clear rights and responsibilities for basement owners and dwellers...
Fiscal Year 2023 begins in a period of significant economic uncertainty. There are meaningful signs of continued recovery from the pandemic, with jobs at 96% of pre-pandemic levels, tourism and Broadway rebounding, record numbers of new business applications, and tax revenues coming in...
The Identifying Information Law requires City agencies to submit comprehensive biennial agency reports (Form 3). This document is related to the City Comptroller's collection, disclosure, and retention of identifying information and privacy protection practices.
This audit found that EDC did not disclose over $224 million in expenditures as ferry-related in its audited financial statements and that EDC understated the City’s subsidy for the ferry operations by $2.08, $2.10, $3.98 and $4.29 for Fiscal Years 2018, 2019, 2020, and 2021, respectively.
This audit was performed to assess the New York City Department of Transportation’s (DOT’s) procurement of the Brooklyn Bridge Rehabilitation of Approach Spans and Ramps and Painting of the Entire Bridge contract (Contract No. 20100016889 or Contract No. 6) ...
Although Verizon promptly remitted monthly 911 surcharges to DOF, the auditors were unable to determine whether Verizon billed and collected the 911 surcharge from all customers required to pay the surcharge, or whether Verizon paid all 911 surcharge revenues that it collected from customers to DOF.
The auditors recommend that DOHMH ensure that all public school cafeteria inspection results are readily available on its website for the required number of years so that parents and guardians may be informed of the conditions found in the kitchens and cafeterias of the schools that their children..
As part of their tuition payments, full-time and part-time students pay $55 and $20, respectively, in student activity fees per semester for student government and other student activities.
This audit was conducted to determine whether New York City (City) Health + Hospitals (H+H)[1] ensures that its facilities comply with applicable inventory rules and guidelines regarding its management of personal protective equipment (PPE) and other medical surgical supplies.
The audit makes several recommendations that will improve DANY’s controls over its office equipment inventory. These appear in the body of this report.
The Department of Finance (DOF) is responsible for administering the Senior Citizen Homeowners’ Exemption (SCHE) Program which provides a partial property tax exemption for senior citizens who own one, two, or three family homes, condominiums, or cooperative apartments in New York City (the City).
The audit makes several recommendations that will improve the MBPO’s controls over its inventory of computers and computer-related equipment. These appear in the body of this report.
The audit makes several recommendations that aim to improve DFTA’s controls over its payments to HCAs for home care services. These appear in the body of this report.
In FY 2021, 10,618 claims and lawsuits against New York City were resolved for $933.7 million.[2] Claims data is depicted in the composite bar graphs and further explained in the report.
The objective of the audit was to determine whether JCDecaux accurately reported its advertising revenue to the City and remitted timely payments, both monetary and in non-monetary “alternative compensation,” due to the City as stipulated in the agreement.
This audit was conducted to determine whether the Department of Health and Mental Hygiene (DOHMH) is effectively monitoring mobile food vendors’ compliance with applicable sanitary laws and regulations.
As of May 31, 2022, the cash balance stands at $7.632 billion, compared to $9.996 billion at the same time last year. This difference in balances is primarily due to the timing of Federal aid receipts, as described further below.
The City of New York began the third quarter of FY22 (hereafter 3Q22) with $6.513 billion in cash. By the end of the quarter the City had $8.961 billion, $3.111 billion lower than during the same time last year.
2022 edition of the Lesbian, Gay, Bisexual, Transgender, Queer and Gender Nonconforming Guide -- a comprehensive citywide directory of resources for LGBTQ+ communities.
A report on the agency's efforts during the previous quarter to implement the plan adopted pursuant to paragraph nineteen (annual plan) of Section 815(a),including details of agency's efforts to implement equal employment practices, including statistical information regarding total employment, including provisional, seasonal, per-diem and part-time employees, new hiring and promotions in a manner which facilitates understanding of an agency's efforts to provide fair and effective equal opportunity employment for minority group members, women and members of other groups who are employed by, or who seek employment with, city agencies
The auditors found that CCHR complied with Local Law 25. CCHR’s website includes a translation feature at the top of the page for viewing text and essential information of the website in various languages, including the top 10 designated NYC LEP languages.
The auditors found that CCHR complied with Local Law 120 of 2020. CCHR developed the required anti-discrimination poster, also known as the Notice of Rights poster, which provides information on the forms of discrimination prohibited by the City Human Rights Law including age discrimination...
The City of New York is at a pivotal fiscal moment. Tax revenues for the current fiscal year are coming in far above projections, yielding a substantial surplus; however, neither the Mayor’s Office nor the Comptroller’s Office expect this trend to continue.
Audit Report on the Department of Citywide Administrative Services’ Awarding and Monitoring of Its Emergency Contract with Best Buy Stores for WiFi Air Conditioning and Related Services
The New York City Department of Probation (DOP) is responsible for supervising adults and juveniles who are placed on probation by judges in the Supreme, Criminal, and Family Courts. This audit was commenced to determine whether DOP appropriately approved, authorized, and paid overtime in compliance
A report on the agency's efforts during the previous quarter to implement the plan adopted pursuant to paragraph nineteen (annual plan) of Section 815(a),including details of agency's efforts to implement equal employment practices, including statistical information regarding total employment, including provisional, seasonal, per-diem and part-time employees, new hiring and promotions in a manner which facilitates understanding of an agency's efforts to provide fair and effective equal opportunity employment for minority group members, women and members of other groups who are employed by, or who seek employment with, city agencies
A report on the agency's efforts during the previous quarter to implement the plan adopted pursuant to paragraph nineteen (annual plan) of Section 815(a),including details of agency's efforts to implement equal employment practices, including statistical information regarding total employment, including provisional, seasonal, per-diem and part-time employees, new hiring and promotions in a manner which facilitates understanding of an agency's efforts to provide fair and effective equal opportunity employment for minority group members, women and members of other groups who are employed by, or who seek employment with, city agencies
A report on the agency's efforts during the previous quarter to implement the plan adopted pursuant to paragraph nineteen (annual plan) of Section 815(a),including details of agency's efforts to implement equal employment practices, including statistical information regarding total employment, including provisional, seasonal, per-diem and part-time employees, new hiring and promotions in a manner which facilitates understanding of an agency's efforts to provide fair and effective equal opportunity employment for minority group members, women and members of other groups who are employed by, or who seek employment with, city agencies
A report on the agency's efforts during the previous quarter to implement the plan adopted pursuant to paragraph nineteen (annual plan) of Section 815(a),including details of agency's efforts to implement equal employment practices, including statistical information regarding total employment, including provisional, seasonal, per-diem and part-time employees, new hiring and promotions in a manner which facilitates understanding of an agency's efforts to provide fair and effective equal opportunity employment for minority group members, women and members of other groups who are employed by, or who seek employment with, city agencies
This Final Audit Letter Report concerns the Department of Homeless Services’ (DHS’) controls over its contract with the Hotel Association of New York City, Inc. (HANYC) to help facilitate temporary housing for persons impacted by COVID-19.
The New York City Department of Education (DOE) is receiving $7 billion in total federal Covid recovery funding dedicated to K-12 education under the Coronavirus Response and Relief Supplemental Appropriations Act (CRRSAA) and the American Rescue Plan Act (ARPA)
Since the moment COVID-19 arrived in New York City, the burden of the pandemic’s many challenges have fallen heaviest on women, especially women of color.
Advancing the vision of a smaller, safer and fairer jail system remains one of the City’s most pressing challenges and will necessitate collective action on the part of all criminal legal system stakeholders.
The purpose of bail is to ensure that a person who is arrested returns to court for trial. However, in practice, the impact of bail has been to detain tens of thousands of New Yorkers, presumed innocent, before trial and cost low-income families tens of millions of dollars every year.
New York City’s current property tax system is notoriously opaque, unfair, and regressive. For the past four decades, rather than dealing with its structural flaws, New York State has layered on a patchwork of exemptions and abatements to lower tax rates for various owners.
“Coverage for All” (A880A/S1572A) would create a state-funded Essential Plan for all New Yorkers up to 200% of the federal poverty level (FPL) who are excluded due to immigration status.
Comptroller’s Office analysis of the FY23 Preliminary Budget (PowerPoint) Federal Stimulus Funds Tracker , Focus on the Basics, Invest for a More Inclusive Recovery, Build a More Resilient City
The Preliminary Budget closes the $2.88 billion budget gap projected in November, on the strength of an expected $2.77 billion surplus in FY 2022, derived primarily from $1.60 billion in additional tax revenues and savings of $866 million from the Program to Eliminate the Gap (PEG).
On December 1, 2021, New York City’s unrestricted cash balance reached a seasonal low of $1.338 billion, compared to $2.143 billion in FY21 and $1.769 billion in FY20.
At the end of 2Q22, the City recorded an unrestricted cash balance of $6.513 billion. Typically, the lowest daily cash balance of a fiscal year occurs during the second quarter.
The Comptroller’s Audit Bureau issued 56 audits, investigations and special reports in Fiscal Year 2021. Reviews of welfare-fund payments were also performed.
The Department of Consumer and Worker Protection (DCWP), formerly the Department of Consumer Affairs (DCA), seeks to protect and enhance the daily economic lives of New Yorkers to help create thriving communities. The emergency rule makes it illegal to increase prices by 10 percent or more...
Committed to making substantial reforms early on in their administrations and working collaboratively to address these challenges, Mayor Adams and Comptroller Lander announced the establishment of the Task Force on Nonprofit Contracting (“Task Force”) convened as a part of the transition process.
The audit found that DHS lacks adequate controls over critical aspects of its investigations to determine the eligibility of families with children for temporary housing assistance. Specifically, DHS did not ensure that its personnel complied with agency policy, guidelines and procedures, and with S
This Report provides a comprehensive analysis of contracts and agreements registered in FY21 in order to increase transparency in the City’s contracting process to ensure that municipal agencies serve the needs of all New Yorkers in an efficient and fair, cost-effective manner.
Informed by the input of his Transition Committee and leadership team and their collective assessment of the existing capacity and needs of the agency, this report summarizes Comptroller Lander’s draft mission statement for his administration, the values and principles that will guide leadership.
This report provides a comparative analysis of the overall financial activities of 92 union‑administered welfare and annuity funds that in 2019 received approximately $1.45 billion in City contributions for the benefit of active and retired City employees.
Comptroller Brad Lander and Public Advocate Jumaane Williams and a majority of New York City elected officials urged the federal government to accelerate funding to municipalities to support arriving asylum seekers.
Annual fair and effective affirmative employment plan to provide equal employment opportunity for minority group members and women who are employed by, or who seek employment with, the agency
The NYPD has made efforts to civilianize a number of positions within various units in the agency, those efforts have not been systematic and have been delayed when compared to the NYPD’s own timetables.
This report aims to analyze the length of time it took to register a City contract in Fiscal Year 2021 and 2020, with an emphasis on those contracts registered after the start date of the contract has passed.