Where the money comes from and where it goes.
State and county government finances from the state’s own reports. Different years and measures are kept apart.
FY2026 (ACFR, governmental funds)
Total revenue $293.4B · total spending $285.6B (exact figures in the tables). Revenue and spending are separate measures; budgeted and audited years are separate records and are never compared as one.
| Personal income tax | $86,002,000,000.00 |
| Consumption and use taxes | $23,648,000,000.00 |
| Business taxes | $13,749,000,000.00 |
| Other taxes | $8,068,000,000.00 |
| Federal grants | $103,783,000,000.00 |
| Public health/patient fees | $7,571,000,000.00 |
| Tobacco settlement | $435,000,000.00 |
| Miscellaneous | $50,101,000,000.00 |
| Local assistance grants: education | $47,135,000,000.00 |
| Local assistance grants: public health | $127,545,000,000.00 |
| Local assistance grants: public welfare | $22,339,000,000.00 |
| Local assistance grants: public safety | $2,241,000,000.00 |
| Local assistance grants: transportation | $12,855,000,000.00 |
| Local assistance grants: environment and recreation | $667,000,000.00 |
| Local assistance grants: support and regulate business | $2,323,000,000.00 |
| Local assistance grants: general government | $2,367,000,000.00 |
| State operations: personal service | $14,021,000,000.00 |
| State operations: non-personal service | $33,790,000,000.00 |
| State operations: pension contributions | $2,632,000,000.00 |
| State operations: other fringe benefits | $5,664,000,000.00 |
| Capital construction | $8,575,000,000.00 |
| Debt service, including payments on financing arrangements | $3,404,000,000.00 |
FY2027 (enacted budget)
Total revenue $269.8B · total spending $277.0B (exact figures in the tables). Revenue and spending are separate measures; budgeted and audited years are separate records and are never compared as one.
| Personal income tax | $69,137,000,000.00 |
| Consumption/use taxes | $24,355,000,000.00 |
| Business taxes | $33,820,000,000.00 |
| Other taxes | $3,010,000,000.00 |
| Miscellaneous receipts | $41,460,000,000.00 |
| Federal receipts | $98,027,000,000.00 |
| Economic development and government oversight | $3,256,654,000.00 |
| Parks and the environment | $3,693,118,000.00 |
| Transportation | $15,018,922,000.00 |
| Health | $126,862,053,000.00 |
| Social welfare | $17,099,769,000.00 |
| Mental hygiene | $13,762,790,000.00 |
| Public protection/criminal justice | $8,965,212,000.00 |
| Higher education | $16,513,116,000.00 |
| Education | $49,129,942,000.00 |
| General government | $3,519,520,000.00 |
| Elected officials | $5,443,846,000.00 |
| Local government assistance | $1,769,343,000.00 |
| All other categories | $11,983,021,000.00 |
County governments, fiscal year 2025
| Albany | $879,105,070.77 | $881,985,497.63 | $101,321,636.62 | 321,225 | $2,745.69 |
| Allegany | $134,186,975.00 | $136,061,801.00 | $31,467,776.00 | 46,800 | $2,907.30 |
| Bronx | — | — | — | 1,406,332 | — |
| Broome | $683,335,026.00 | $699,835,592.00 | $75,420,906.00 | 195,736 | $3,575.41 |
| Cattaraugus | $298,622,881.00 | $306,554,626.00 | $57,441,700.00 | 75,390 | $4,066.25 |
| Cayuga | $221,694,977.00 | $228,730,658.00 | $44,887,544.00 | 74,365 | $3,075.78 |
| Chautauqua | $383,935,282.77 | $381,247,798.93 | $71,383,970.24 | 124,126 | $3,071.46 |
| Chemung | $291,569,086.00 | $356,851,332.00 | $30,670,902.00 | 80,415 | $4,437.62 |
| Chenango | $145,725,543.82 | $142,215,511.00 | $32,456,232.65 | 45,715 | $3,110.92 |
| Clinton | $242,531,661.00 | $227,543,322.00 | $19,705,149.00 | 78,138 | $2,912.07 |
| Columbia | $188,464,798.41 | $189,309,029.76 | $45,259,192.21 | 60,168 | $3,146.34 |
| Cortland | $175,466,345.00 | $168,913,176.00 | $44,446,662.00 | 45,850 | $3,684.04 |
| Delaware | $134,048,940.16 | $128,710,653.87 | $35,209,376.89 | 44,305 | $2,905.10 |
| Dutchess | $636,110,852.63 | $671,249,742.63 | $102,979,856.38 | 300,708 | $2,232.23 |
| Erie | $2,366,146,329.20 | $2,467,029,954.92 | $338,468,872.48 | 946,741 | $2,605.81 |
| Essex | $152,277,693.06 | $138,599,372.72 | $30,014,738.23 | 36,438 | $3,803.70 |
| Franklin | $135,124,310.56 | $129,641,448.46 | $17,821,427.41 | 46,500 | $2,787.99 |
| Fulton | $134,622,168.00 | $128,849,276.00 | $44,105,885.00 | 52,216 | $2,467.62 |
| Genesee | $190,845,061.00 | $190,035,205.00 | $33,880,566.00 | 58,416 | $3,253.14 |
| Greene | $152,720,098.09 | $153,902,488.66 | $28,738,902.81 | 47,238 | $3,258.02 |
| Hamilton | $29,478,328.84 | $30,797,677.22 | $9,898,934.02 | 5,006 | $6,152.15 |
| Herkimer | $143,617,333.12 | $151,920,783.85 | $26,687,920.00 | 59,219 | $2,565.41 |
| Jefferson | $331,086,187.00 | $338,339,354.00 | $62,636,108.00 | 111,540 | $3,033.35 |
| Kings | — | — | — | 2,653,963 | — |
| Lewis | $211,257,479.80 | $209,237,920.55 | $20,210,276.66 | 26,479 | $7,902.03 |
| Livingston | $225,339,098.00 | $217,530,510.00 | $33,747,873.00 | 61,438 | $3,540.65 |
| Madison | $191,238,385.00 | $186,820,679.90 | $48,255,175.00 | 67,120 | $2,783.38 |
| Monroe | $2,191,753,151.22 | $2,254,148,530.43 | $437,401,223.24 | 750,506 | $3,003.51 |
| Montgomery | $160,223,820.95 | $161,492,413.43 | $31,474,582.87 | 50,046 | $3,226.88 |
| Nassau | $4,109,710,000.00 | $4,566,662,000.00 | $932,938,000.00 | 1,398,939 | $3,264.38 |
| New York | — | — | — | 1,664,862 | — |
| Niagara | $551,464,144.00 | $547,725,347.00 | $103,267,471.00 | 208,912 | $2,621.80 |
| Oneida | $570,731,819.71 | $614,774,771.95 | $66,415,100.50 | 226,392 | $2,715.53 |
| Onondaga | $1,437,178,733.00 | $1,611,502,020.00 | $150,952,747.00 | 466,584 | $3,453.83 |
| Ontario | $329,770,832.02 | $308,881,089.62 | $84,362,827.51 | 113,130 | $2,730.32 |
| Orange | $1,100,053,937.80 | $1,166,277,560.46 | $117,435,130.53 | 417,669 | $2,792.35 |
| Orleans | $99,417,801.29 | $97,524,892.66 | $19,391,217.44 | 39,825 | $2,448.84 |
| Oswego | $281,986,547.68 | $292,126,631.61 | $51,182,432.00 | 118,569 | $2,463.77 |
| Otsego | $131,366,474.05 | $134,465,480.97 | $15,272,557.92 | 60,589 | $2,219.31 |
| Putnam | $244,948,760.00 | $238,187,304.00 | $47,393,225.00 | 99,028 | $2,405.25 |
| Queens | — | — | — | 2,358,182 | — |
| Rensselaer | $454,120,440.30 | $445,980,285.06 | $62,288,701.49 | 160,510 | $2,778.52 |
| Richmond | — | — | — | 501,290 | — |
| Rockland | $794,355,587.00 | $783,724,246.00 | $173,847,924.00 | 357,397 | $2,192.87 |
| Saratoga | $463,075,918.55 | $448,797,153.63 | $68,771,525.96 | 241,343 | $1,859.58 |
| Schenectady | $455,682,312.86 | $459,740,082.50 | $70,472,620.20 | 162,581 | $2,827.76 |
| Schoharie | $103,281,945.00 | $112,642,202.00 | $22,667,452.00 | 30,176 | $3,732.84 |
| Schuyler | $64,932,522.00 | $60,653,671.00 | $11,637,390.00 | 16,924 | $3,583.89 |
| Seneca | $106,151,164.00 | $105,994,914.00 | $12,498,769.00 | 32,883 | $3,223.40 |
| St. Lawrence | $292,419,290.89 | $294,006,955.14 | $53,983,294.79 | 105,488 | $2,787.11 |
| Steuben | $270,320,491.00 | $261,454,928.00 | $44,018,550.00 | 91,855 | $2,846.39 |
| Suffolk | $4,390,982,248.00 | $4,457,528,017.00 | $709,589,343.00 | 1,546,090 | $2,883.10 |
| Sullivan | $305,527,283.68 | $319,261,907.01 | $75,098,915.76 | 80,586 | $3,961.75 |
| Tioga | $112,630,517.06 | $105,823,969.74 | $26,450,903.21 | 47,453 | $2,230.08 |
| Tompkins | $269,196,105.00 | $280,151,845.00 | $53,722,117.00 | 104,047 | $2,692.55 |
| Ulster | $482,412,969.00 | $522,794,160.00 | $71,216,599.00 | 183,330 | $2,851.66 |
| Warren | $208,997,837.89 | $212,862,455.04 | $54,000,212.83 | 65,020 | $3,273.80 |
| Washington | $156,819,033.31 | $166,335,372.50 | $38,829,370.25 | 59,353 | $2,802.48 |
| Wayne | $235,785,766.00 | $240,144,147.00 | $38,549,958.00 | 91,250 | $2,631.72 |
| Westchester | $3,509,422,729.00 | $3,864,482,761.00 | $755,494,459.00 | 1,015,743 | $3,804.59 |
| Wyoming | $195,948,999.72 | $198,389,200.03 | $28,234,102.20 | 39,741 | $4,992.05 |
| Yates | $76,256,690.00 | $69,474,711.00 | $15,927,850.00 | 24,547 | $2,830.27 |
57 counties outside New York City: Office of the State Comptroller Level 1 data, calendar year 2025 (2024 where 2025 was not filed). The five New York City counties (Bronx, Kings, New York, Queens, Richmond) are boroughs of one city government with no county budgets of their own; they are listed with population only and point to one citywide entry (new_york_city) from the City Comptroller's audited statements. Spending per resident is our division of the county’s reported spending by its population.
Sources: Office of the New York State Comptroller, Financial Data for Local Governments, Level 1 summary data, Counties, fiscal year 2025 (snapshot Sept. 30, 2026); Office of the New York State Comptroller, Financial Data for Local Governments, Level 1 summary data, Counties, fiscal year 2024 (snapshot Sept. 30, 2026); Office of the New York State Comptroller, Financial Data for Local Governments; U.S. Census Bureau, County Population Totals: 2020-2025 (Vintage 2025), co-est2025-alldata.csv; Office of the New York City Comptroller, Annual Comprehensive Financial Report, fiscal year ended June 30, 2025: Government-Wide and Fund Financial Statements (governmental funds statement, p. 47).
What is not here yet
- The full ACFR PDF is 30.7 MB, over the 20 MB raw-file limit; the Basic Financial Statements PDF (same audited statements, 8.1 MB) is saved instead.
- budget.ny.gov (Division of the Budget) refused the workspace (empty reply) and blocks automated readers; the Enacted Budget Financial Plan was taken from DOB's openbudget.ny.gov copy of the same document.
- FY2027 enacted figures are DOB projections as of June 2026; the Mid-Year Update (due by Oct. 30, 2026) was not yet out on Oct. 18, 2026.
- Enacted appropriations (the budget bills) are not shown; the financial plan is the spending measure DOB and the Comptroller use for the enacted budget.
- Independent check, Oct. 18, 2026: every FY2026 audited figure was matched to p. 30 of the saved Basic Financial Statements, and every FY2027 receipt and function total to the saved DOB Enacted Budget Financial Plan. An unsupported explanation of the gap between the announced $268 billion and the plan's $277.0 billion (attributed to federal Essential Plan funding) was removed: neither saved document gives that reason.
- Wayne County had not filed its 2025 Annual Financial Report with the State Comptroller (OSC marks it "Not Filed" in the Sept. 30, 2026 snapshot); its 2024 figures are shown and labeled.
- New York City: the State Comptroller's local-government financial data stops at fiscal 2010 for the City of New York; the five borough-counties are covered only by the citywide ACFR entry, not by county.
- Figures are as reported by each county to OSC in its Annual Financial Report (unaudited by OSC); OSC data can change as counties amend filings (snapshot dated Sept. 30, 2026).
- Census Bureau API requires a key and redirected the workspace; populations come from the Census bulk CSV instead.
- no statewide source: the State Comptroller's local-government data and data.ny.gov carry no dataset of elected county officials' salaries (checked Oct. 18, 2026). County budgets would have to be pulled county by county.
- Independent check, Oct. 18, 2026: a data.ny.gov catalog search found no statewide dataset of elected county officials' pay. Broome County publishes its own employee earnings on data.ny.gov (jie5-3b37, Broome County Annual Employee Earnings: Beginning 2009); it covers one county and was not used.
- Private compilations (for example the Empire Center's SeeThroughNY payroll site) are not government records and were not used.
Gaps in the public money records as of the date checked.