New York's personal income tax checkoff funds ended the 2026 state fiscal year with $17.5 million on hand even as disbursements increased, according to a report from state Comptroller Thomas DiNapoli's office.
The report found more than half of the 28 funds primarily supported by tax-return donations made no disbursements during the year, leaving money intended for causes ranging from medical research to food banks and veterans programs unspent.
Donations and spending both increased
New Yorkers can contribute to 36 checkoff funds when filing state income tax returns. Contributions reached $3.8 million in the 2025 state fiscal year, the latest year for which the comptroller had complete contribution data, up from $2.6 million the year before.
Disbursements from the 28 funds funded mainly through tax checkoffs increased from about $3.7 million in the 2025 fiscal year to $4.5 million in 2026. Thirteen of the 28 eligible funds distributed money, an improvement from 19% in both 2023 and 2024 and 42% in 2025.
The largest 2026 disbursement was more than $1.2 million from the Homeless Veterans Assistance Fund. That reduced the fund's balance by nearly 91% to $130,641.
Several large balances had no spending
Combined balances for the 28 funds rose from $16.7 million in 2025 to $17.5 million in 2026. Seven of the 10 funds with the largest balances made no disbursements during the year.
The Volunteer Firefighting and Emergency Services Recruitment and Retention Fund held about $2.3 million, while the Gifts for Food Banks Fund held about $1.1 million. Neither fund has made a disbursement since the 2024 fiscal year.
The largest balances were $2.8 million in the Prostate and Testicular Cancer Research and Education Fund and nearly $2.8 million in the Breast Cancer Research and Education Fund.
The comptroller's office said agencies should improve reporting about delays and increase spending so donations are used for the purposes taxpayers selected. A 2015 state law requires contributions to be distributed within the year they are received to the extent possible.
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