The Mamdani Franchise — an independent, non-partisan, open-source playbook. Not affiliated with the Mayor of New York City, the City of New York, or any campaign or party. Status: DRAFT v0.2 (Stage 2 synthesis + Checkbook NYC lab data) · Evidence cut-off: 2026-11-10.
Evidence IDs refer to rows in the evidence register. Every claim cites an ID with URL and date; unverified items are marked [UNVERIFIED]. Companion to Item 2 (which covers how the gap was closed); this chapter covers where the money went.
Summary disclosure
The first budget was mostly a re-budgeting budget, not a new-programs budget. Of about $14B in City-funded agency changes in the Preliminary Budget, roughly 4% (~$576M) went to new initiatives. The rest recognized costs that were already being incurred, such as rental assistance, shelter, cash assistance and special education (EV-105 EV-106).
The State is paying for the first two years of the biggest new commitment. That is free child care for 2-year-olds (2-K): State money is $73M in FY27 and $425M in FY28, within a $1.2B State early-childhood commitment that also covers 3-K and vouchers. From FY29 the cost is an unfunded City risk, per the Financial Control Board (EV-158). The plan is 2,000 2-K seats in fall 2026, rising to 12,000 in fall 2027 (EV-059 EV-181). The City's own new money went in smaller pieces:
- library and parks funding baselined (made recurring)
- an expanded Fair Fares
- an Office of Community Safety created by executive order
- a voucher program (CHAP) that settled the CityFHEPS lawsuit (EV-108 EV-171 EV-175)
The overall budget was roughly flat. Adjusted for prepayments, FY27 adopted spending (excluding reserves) is 0.7% below FY26 ($127.75B vs $128.64B). Contract spending fell $3.5B and pension contributions fell $1.0B (the pension change in Item 2), while salaries rose $1.5B and debt service rose $1.0B. Federal grants fell 25% (EV-170 EV-169).
Several pledged levels were not reached in Year 1:
- parks at 1% of the budget (FY27 is ~$709M, against ~$1.2B for 1%)
- libraries at 0.5% (the Preliminary Budget proposed a cut; the Executive Budget restored and baselined $31.7M)
- fare-free buses (deferred)
- a Department of Community Safety (built as a mayoral Office instead)
- city-owned grocery stores (the first site was named; the first store is targeted for end-2027)
EV-180 EV-176 EV-118 EV-116 EV-121
Spending to date (Checkbook NYC, FY2027 through early November 2026; ~35% of the fiscal year elapsed). Each figure covers the named budget lines only:
- CityFHEPS (DSS code 9576): $1,923.7M adopted (FY2026: $619.1M adopted by the prior administration; $1,699.6M paid across both administrations); 36.2% paid by early November (EV-219).
- 3-K (DOE lines named "Pre-K for three-year-olds"): $1,010.4M adopted, +36%; 22.0% paid and 57% under firm commitment (EV-220).
- 2-K (new DOE line): $73.0M; 1.3% paid and 52% under firm commitment (EV-221).
- ACS child care vouchers: adopted at $360.2M and increased mid-year to $1,015.4M; 35.5% paid (EV-222).
- Office of Community Safety: its own $3.08M appropriation; 1.5% paid (EV-223).
- CHAP: no identifiable budget line, so no spending claim is made (open item).
These are budget and cash positions, not outcomes; school-year contracts bill in arrears (EV-220).
Transferability: The allocation methods transfer well: baseline recurring "budget dance" items, phase new programs by neighborhood need, and use idle capacity first. The child-care financing model depends on a State partner willing to fund a city program.
At a glance — where FY27 money sits (Adopted, $125.84B)
| Service area | FY27 Adopted | Share | Evidence |
|---|---|---|---|
| Education (DOE + CUNY) | $34.11B | 27.1% | EV-168 |
| Fringe benefits & pensions | $24.36B | 19.4% | EV-168 |
| Social services | $23.37B | 18.6% | EV-168 |
| Debt service | $7.37B | 5.9% | EV-168 |
| Judgments & claims | $1.15B | 0.9% | EV-168 |
| All other agencies | $35.03B | 27.8% | EV-168 |
Service areas sum to $125.39B; the remaining ~$0.45B is the General Reserve.
| Funding source | FY27 Adopted | Share | Change vs FY26 final | Evidence |
|---|---|---|---|---|
| City taxes | $88.67B | 70.5% | +$3.08B (+3.6%) | EV-169 |
| — of which property tax | $37.30B | 42.1% of taxes | — | EV-169 |
| City non-tax revenue | $7.02B | 5.6% | — | EV-169 |
| State categorical grants | $20.81B | 16.5% | — | EV-169 |
| Federal categorical grants | $7.37B | 5.9% | −$2.49B (−25.2%) | EV-169 |
| Other categorical + inter-fund | $1.96B | 1.6% | — | EV-169 |
Key questions — status
| # | Question | Status | Short answer | Evidence |
|---|---|---|---|---|
| 1 | Which agencies or programs gained or lost most between FY26 Adopted and FY27 Adopted? | Partial | By spending category: contracts −$3.50B (−11.6%), pensions −$1.00B (−10.3%), salaries +$1.46B (+4.2%), debt service +$1.02B (+12.2%). Agency-by-agency FY26→FY27 tables not yet pulled. Executive→Adopted additions are itemized (DOE +$606M, DSS +$201M, HPD +$197M, Council initiatives $706M) | EV-170 EV-171 |
| 2 | How did capital commitments shift? | Partial | Executive five-year capital plan $117.1B ($8.2B new). FY27 Adopted Capital Budget $29.10B (+$1.29B vs Executive). Tax-supported commitments FY26–30 $92.6B, led by DOE (21%) and HPD (20%). Housing plan $22B over five years. No comparison to the prior administration's plan yet | EV-108 EV-173 EV-174 EV-123 |
| 3 | For each signature program, what was allocated, spent and delivered? | Partial | See the ledger and the budget-vs-cash table below. Checkbook FY2027 budget and cash to date is now documented for CityFHEPS, 3-K, 2-K, ACS vouchers and the Office of Community Safety's own appropriation. CHAP has no identifiable budget line; other community-safety lines are not attributed | EV-219–EV-223 |
| 4 | What was cut, deferred or reduced to fund priorities, and who bore it? | Answered | Proposed then restored: library cut (fully), Parks reduction (partly: −$33.7M, then +$15M). Kept: NYPD 5,000-officer expansion cancelled, CityFHEPS made subject to appropriation, Department of Community Safety scaled to an Office. Deferred: fare-free buses, grocery stores, 1% for parks | EV-176 EV-178 EV-099 EV-072 EV-116 |
Signature-program ledger (allocation → delivery)
| Program | Pledge | FY27 allocation (who pays) | Delivered by cut-off | Status | Evidence |
|---|---|---|---|---|---|
| Free child care — 2-K | Universal free care, 6 weeks–5 yrs (~$6B/yr at scale) | State: $73M in FY27 (first 2,000 seats) and $425M in FY28 (12,000 seats), within a $1.2B State early-childhood commitment. City budget: new DOE 2-K line of $73.0M in FY2027 | 2,000 seats Sept 2026 (5,700+ applications); phase two (12,000 seats) announced for fall 2027. Line by early Nov: 1.3% paid, 52% under firm commitment | Partial / on schedule | EV-059 EV-063 EV-125 EV-181 EV-185 EV-221 |
| 3-K expansion | Make 3-K truly universal | The State's $1.2B early-childhood commitment also covers 3-K. DOE lines named "Pre-K for three-year-olds": $1,010.4M FY2027 adopted (+36% vs $742.9M), excluding EarlyLearn contracts (code 6203, $497.1M), which also fund 3-K seats | +1,000 seats in 56 ZIP codes (Mar); +2,000 via community providers (May) (may overlap); 9 vacant centers reopened. Lines by early Nov: 22.0% paid, 57% under firm commitment | Partial | EV-182 EV-183 EV-220 |
| Child-care workforce / municipal day care | Higher provider pay; City-run care | $40M provider rates; $2.3M "Little Apple" municipal day care (FY27) | Not yet measured | Started | EV-108 |
| ACS child care vouchers (code 4703) | (existing program; State package also supports vouchers) | Adopted $360.2M FY2027, increased mid-year to $1,015.4M. The same adopted-below-spending pattern occurred in FY2026 ($344.0M adopted; $1,270.1M paid) | 35.5% of the modified amount paid by early Nov | Continuing pattern | EV-222 |
| Fare-free buses | Citywide fare-free buses | $0 (needs State/MTA; City estimate $600–700M/yr; MTA ~$1B) | Not delivered; mayor called it a full-term goal | Deferred | EV-118 EV-119 EV-145 |
| Fair Fares | (not a core pledge) | +$25M baselined (Executive); +$54M at adoption to raise eligibility to 200% of poverty | Eligibility expanded | Delivered | EV-108 EV-171 |
| Community safety | New Department of Community Safety | Office (by EO 15); press report of ~$260M consolidated vs ~$455M pledged in new funding; +$40.9M (Executive). Checkbook shows the Office's own FY2027 appropriation as $3.08M (1.5% paid by early Nov) and a Deputy Mayor line of $1.42M. Related programs sit in other agencies' budgets and are not attributed here | Office created March 2026; five existing offices absorbed | Scaled down | EV-098 EV-116 EV-108 EV-223 |
| City-owned grocery stores | One per borough | ~$30M build-out estimate | First site named (La Marqueta); first store targeted by end-2027 | Not started (operationally) | EV-121 |
| Housing — production & preservation | 200k new + 200k preserved over 10 yrs | $22B five-year capital (incl. $5.6B NYCHA); HPD $18.95B tax-supported commitments FY26–30 | 12,491 homes financed Jan–Jun 2026 (pipeline partly predates the administration) | Underway | EV-123 EV-174 EV-126 |
| Rental vouchers (CityFHEPS → CHAP) | Drop lawsuit; fund expansion | CHAP: $175M FY27 ($125M/yr baselined from FY28) via HPD per the Comptroller; no Checkbook budget line identified, so CHAP spending is not assessed (open item). CityFHEPS (DSS 9576): $1,923.7M FY2027 adopted vs $619.1M FY2026 adopted ($1,699.6M FY2026 cash paid as of Nov 2026) | Litigation ended; program subject to appropriation; the Speaker pressed for ~$300M a year (EV-071); other reporting: $200M+ (EV-110). CityFHEPS FY2027: 36.2% paid by early Nov | Compromise | EV-171 EV-072 EV-157 EV-219 |
| Libraries | 0.5% of budget | Preliminary: a cut reported at ~$30M (EV-131, NY Post relay). Executive: +$31.7M baselined | ~0.4% of the budget ($538M, City & State, EV-180); the City said the annual restoration cycle is over (EV-175) | Restored, below pledge | EV-176 EV-175 EV-177 |
| Parks | 1% of budget | Preliminary: $654M (−$33.7M vs FY26). Executive: +$15M baselined. Adopted: ~$709M; 276 at-risk positions baselined | ~0.56% of budget | Below pledge | EV-178 EV-179 EV-180 |
| NYPD headcount | Hold at ~35,000 (EV-186) | Prior administration's 5,000-officer phased hiring cancelled; a proposed +580 dropped at adoption | Authorized headcount held at ~35,000; the Mayor cited savings found with the Police Commissioner (EV-267). Actual uniformed headcount not checked; the Comptroller flagged that over 1,400 uniformed positions could be unfunded (EV-030) | Delivered at the authorized level; contested | EV-099 EV-028 EV-180 EV-267 EV-030 |
The Parks budget share is analyst arithmetic: $709M ÷ $125.84B ≈ 0.56%.
Budget vs. cash to date — selected FY2027 lines (Checkbook NYC)
Source: Checkbook NYC budget export, pulled 2026-11-10 and independently re-checked. FY2027 = Jul 2026–Jun 2027; ~35% of the year had elapsed at export. Each row covers the named lines only (agency + budget code); program footprints are broader. FY2026 books are not closed, so FY2026 figures are cash paid as of the export, not final spending. "Firm commitment" = encumbered + accrued + paid, excluding pre-encumbrances.
| Line (definition) | FY2026 adopted | FY2027 adopted / modified | FY2027 firm commitment | FY2027 cash paid | Paid ÷ modified | Evidence |
|---|---|---|---|---|---|---|
| CityFHEPS (DSS 9576) | $619.1M (FY2026 cash paid $1,699.6M) | $1,923.7M / $1,923.7M | — | $696.7M | 36.2% | EV-219 |
| 3-K (DOE 8765/8827/8918, "Pre-K for three-year-olds") | $742.9M | $1,010.4M | $577.7M (57%) + $75.0M pre-encumbered | $222.3M | 22.0% | EV-220 |
| 2-K (DOE 8710, new) | — | $73.0M | $37.7M (52%) + $35.3M pre-encumbered | $0.92M | 1.3% | EV-221 |
| Child care vouchers (ACS 4703) | $344.0M (FY2026 cash paid $1,270.1M) | $360.2M / $1,015.4M | — | $360.1M | 35.5% | EV-222 |
| Office of Community Safety (own appropriation) | — | $3.08M | — | $45,197 (personnel) | 1.5% | EV-223 |
| Deputy Mayor for Community Safety (Mayoralty 0224) | — | $1.42M | — | $440,778 | 31.0% | EV-223 |
Scope notes:
- 3-K: excludes DOE EarlyLearn contracts (code 6203, $497.1M), which also fund 3-K seats (EV-220).
- ACS: excludes code 8703, "Public Assistance Child Care" ($450.1M) (EV-222).
- Community safety: related lines in other agencies (HHC B-HEARD $30.5M, FDNY Mental Health Response Pilot $23.4M, DYCD Office of Neighborhood Safety lines $6.2M) are not attributed to the Office; the dataset does not show which, if any, it administers (EV-223).
- CHAP: no Checkbook budget line identifiable as CHAP was found in FY2026 or FY2027; not assessed.
Findings by phase
Transition (Nov 4 – Dec 31, 2025)
Summary: Allocation commitments entering office were mostly campaign percentage pledges: 1% of the budget for parks and 0.5% for libraries. The prior administration had funded (October 2025) a phased 5,000-officer NYPD expansion, so the incoming team inherited a funded allocation that conflicted with its 35,000 pledge. The transition's 17 committees, including Community Safety and Housing, did not publish allocation recommendations that have been found. EV-178 EV-176 EV-099 EV-004
Tactics
| Tactic | Mechanism (who/what/when) | Primary source + date | Measured outcome | Cost/trade-off | Preconditions | Transferability (H/M/L + why) |
|---|---|---|---|---|---|---|
| Percent-of-budget pledges for visible services | Campaign commitments: parks 1%, libraries 0.5% | Advocacy testimony citing the pledge (EV-178); press (EV-176) | Neither reached in FY27; both used as accountability yardsticks by advocates | Creates a public benchmark the administration is then measured against | — | M — easy to adopt; costly to meet when budget gaps are large |
Reversals / critiques in this phase: None specific to allocation found.
Evidence IDs: EV-004 EV-099 EV-176 EV-178
First 100 days (Jan 1 – Apr 10, 2026)
Summary: On Day 8 the Governor committed $1.2B to NYC early childhood (2-K, 3-K and vouchers). It funds 2-K's first two years ($73M in FY27; $425M in FY28); from FY29 the cost is an unfunded City risk (EV-059 EV-181 EV-158). The Preliminary Budget (Feb 17) spent most of its new money recognizing under-budgeted costs. It proposed about a $30M library cut and a $33.7M Parks reduction from FY26 adopted levels, and cancelled the prior administration's 5,000-officer hiring plan (EV-105 EV-176 EV-178 EV-099). EO 15 (March) created an Office of Community Safety by consolidating five existing offices (press-reported ~$260M consolidated; the Office's own FY27 appropriation is $3.08M, EV-223), rather than a new Department with ~$455M in new money (EV-098 EV-116). The City added 1,000 3-K seats in 56 under-served ZIP codes and reopened seven vacant child-care centers, nine by May (EV-182 EV-183).
Tactics
| Tactic | Mechanism (who/what/when) | Primary source + date | Measured outcome | Cost/trade-off | Preconditions | Transferability (H/M/L + why) |
|---|---|---|---|---|---|---|
| Fund the flagship program with State money | Joint Governor–Mayor announcement, Jan 8; $1.2B State commitment | Governor/City releases (EV-059 EV-181) | 2,000 2-K seats funded for fall 2026; 12,000 for fall 2027 | FCB flags $425M/yr from FY29 as an unfunded City risk once the State's two years end (Item 2, EV-158) | State partner with fiscal room and a shared policy goal | L — depends on the state's appetite to fund one city |
| Phase by need, geographically | 2-K launched in five high-need school districts; 3-K seats placed in 56 ZIP codes with unmet demand | Governor's release (EV-181); ABC7/City (EV-182) | 5,700+ applications for ~2,000 seats (≈2.8× demand) | Unequal access during phase-in | Neighborhood-level demand data | H — universal programs can be staged by need anywhere |
| Use idle capacity first | Reopen vacant, already-licensed child-care centers before building | City transcript (EV-183) | Nine centers reopened by May | Limited to existing stock | An inventory of idle sites | H |
| Create a function by executive order, not charter | EO 15 Office of Community Safety; consolidates five offices | EO 15 / ABC7 (EV-098); Hell Gate (EV-116) | Office live in March; budget below pledge | A successor can dissolve it; observers flagged durability (EV-129) | Mayoral EO authority | M — fast, but reversible |
| Re-budget before adding | Only ~4% (~$576M) of ~$14B in City-funded agency changes went to new initiatives; most of the rest covered existing obligations | Preliminary Budget release (EV-105) | Monitors credited realism (Item 2) | Little room for new initiatives | Political willingness | H |
Reversals / critiques in this phase:
- Libraries: the proposed ~$30M cut drew criticism from library leaders and advocates as contrary to the 0.5% pledge (EV-176).
- Parks: the Parks Department's preliminary budget was $654M, $33.7M below FY26 adopted. The Municipal Art Society called it far from the 1% pledge (EV-178).
- Police: cancelling the 5,000-officer expansion drew criticism from the police union (EV-099).
- Critics' tally: some critics counted these among first-100-day promises not met (EV-131).
Evidence IDs: EV-059 EV-063 EV-098 EV-099 EV-105 EV-116 EV-129 EV-131 EV-176 EV-178 EV-181 EV-182 EV-183 EV-184
First budget (FY27: Preliminary Feb → Adopted Jun 2026)
Summary: The Executive Budget (May 12) restored library funding ($31.7M baselined) and added $15M for Parks against the $33.7M Preliminary reduction, and made several items recurring:
- Libraries: +$31.7M baselined (EV-175 EV-177).
- Parks: +$15M baselined (EV-179).
- Fair Fares: +$25M.
- CUNY: +$15M.
- Community safety: $40.9M for the Office of Community Safety.
- Mental health: $47.3M a year for access.
- Hate-crime prevention: $26M a year.
- Capital: a $117.1B five-year plan with $8.2B in new commitments (EV-108).
- NYCHA: $5.6B over five years (EV-123).
The Adopted Budget (June 30) added $1.14B (EV-171):
- Council initiatives: $706M, all for FY27 only — DYCD $206M, DSS $113M, DOHMH $86M, DCLA $54M, DFTA $45M, CUNY $44M.
- DOE: +$606M, mostly hold-harmless and custodial costs.
- DSS: +$201M, including $138M for immigrant legal services and $54M for Fair Fares at 200% of poverty.
- HPD: +$197M, including $175M for CHAP.
- General Reserve: +$350M.
- Offsets: a fringe-benefit re-estimate (−$360M), the labor reserve (−$260M) and debt service (−$207M).
The Adopted Capital Budget rose $1.29B over the Executive to $29.10B, led by cultural institutions (+$291M), School Construction (+$272M) and Parks (+$212M) (EV-173). A proposed +580 NYPD officers was dropped; the Mayor said he and the Police Commissioner found savings to hold 35,000 (EV-267). The Speaker, who had supported the increase, disagreed (EV-028 EV-180).
Tactics
| Tactic | Mechanism (who/what/when) | Primary source + date | Measured outcome | Cost/trade-off | Preconditions | Transferability (H/M/L + why) |
|---|---|---|---|---|---|---|
| Baseline recurring "budget dance" items | Permanent budget lines for libraries ($31.7M) and Parks staff ($15M Executive; 276 positions at adoption) | City release, May 15, 2026 (EV-175); Play Fair, June 30, 2026 (EV-179) | Library systems and park advocates welcomed it; the City said it ends the annual restoration cycle (EV-175) | Raises recurring costs in years with $6–9B gaps; still below the pledged percentages | Willingness to forgo the bargaining chip | H — any city with an annual cut/restore ritual can do this |
| Cut in the Preliminary, restore in the Executive | Preliminary proposed library and Parks reductions; the Executive restored libraries and partly restored Parks (Gothamist reported this followed public outcry) | Gothamist (EV-176); MAS (EV-178) | Libraries restored and baselined; Parks partly | Reputational cost with allies; resembles the annual "budget dance" | — | M — common practice; credibility cost |
| Let the Council allocate one-year initiatives | $706M in Council initiatives, all FY27-only | Comptroller, Aug 12, 2026 (EV-171) | Not measured (context: the budget passed 45–6 on time, EV-028) | One-year money recreates the cliff next year | A Council initiatives process | M |
| Convert an entitlement to an appropriation | CityFHEPS expansion settled via CHAP at $175M; vouchers subject to appropriation | Comptroller (EV-171); City (EV-072) | The Comptroller had estimated $6–22B over five years for the expansion, which was not in the plan (EV-137) | Less than the ~$300M the Speaker sought (EV-071) | A legislature willing to amend | M |
| Hold uniformed headcount flat | Cancelled the 5,000 expansion; dropped +580 at adoption; ~35,000 maintained | Prelim coverage (EV-099); City & State (EV-180) | Authorized headcount ~35,000 (EV-267) | The Speaker disagreed with dropping it (EV-267); City & State reported the Commissioner had supported the increase (EV-180), and NY1 reported the change was made in consultation with her (EV-241). Context: FCB separately flags an overtime risk of ~$600M/yr; it does not link this to headcount | — | M |
Reversals / critiques in this phase:
- Parks: advocates said the adopted budget produced no net gains in Parks staffing or funding overall, despite the baselining (EV-179).
- Critiques from several directions (EV-110 EV-180):
- CBC: one-shots.
- Republican members: the NYPD increase was dropped.
- Council leaders: CityFHEPS fell short of the $200M+ sought (EV-110).
- The Speaker: disagreed with scrapping the officer increase.
- Hiring restriction: the Comptroller reports the hiring restriction lifted in May. It was the 2-for-1 rule the prior administration adopted in February 2024 after an October 2023 freeze (EV-172 EV-270 EV-271).
Evidence IDs: EV-028 EV-072 EV-099 EV-108 EV-110 EV-123 EV-171 EV-172 EV-173 EV-175 EV-176 EV-177 EV-179 EV-180
Year 1 (Jul – Dec 2026)
Summary:
- Spending mix: the adopted plan's spending mix is in the tables above. Contract spending fell $3.5B (−11.6%), salaries rose $1.46B (+4.2%) and debt service rose $1.0B (+12.2%) (EV-170).
- Workforce: 292,858 full-time staff in June 2026, a 4.2% vacancy rate. Funded headcount at adoption was 310,112 (EV-172).
- Child care: 2-K launched in September (2,000 seats; 5,700+ applications). In October the Governor and Mayor announced phase two: 12,000 seats in fall 2027 covering all of the Bronx and Staten Island, paid from the $1.2B State commitment (EV-125 EV-181).
- Housing: the City reported 12,491 affordable homes financed in January–June 2026 (EV-126). The FCB noted HPD's capital plans have historically run well ahead of actual commitments: ~$19B planned vs. $8.2B committed in FY21–25 (EV-174).
- Savings: a second 2.5% savings round was ordered in July (Item 2, EV-048).
- Cash to date on selected lines (through early November 2026, ~35% of FY2027): CityFHEPS 36.2% paid; ACS vouchers 35.5% of the modified amount; 3-K 22.0% paid with 57% under firm commitment; 2-K 1.3% paid with 52% under firm commitment; Office of Community Safety's own appropriation 1.5% paid. School-year contracts bill in arrears, so early-year pace is indicative only (EV-219–EV-223).
Tactics
| Tactic | Mechanism (who/what/when) | Primary source + date | Measured outcome | Cost/trade-off | Preconditions | Transferability (H/M/L + why) |
|---|---|---|---|---|---|---|
| Announce the next phase early, with a funding source | Phase two of 2-K announced in October for the following fall, naming the State's money | Governor release, Oct 19, 2026 (EV-181); amNY/IBO (EV-185) | 12,000 seats planned for fall 2027 | City share after FY28 unresolved ($425M/yr risk, Item 2) | Committed outside funder | M |
| Seed a philanthropic pilot fund | "Child Care Action Fund" to test ideas with private donors before scaling with public money | NY Daily News, Apr 16, 2026; City release on the Mayor's Fund (EV-184) | Not yet measured | Donor dependence; governance questions | Philanthropic base | H — common in cities of any size. Goal $20M by end-2026; >$3.5M raised at launch |
| Test capital plans against delivery capacity | Use oversight data comparing planned vs. actual commitments | FCB staff report (EV-174) | HPD ~43% of planned commitments in FY21–25 | Large plans signal intent but may not convert to construction | Capital tracking data | H |
Reversals / critiques in this phase: None new found beyond those carried from the First budget phase.
Evidence IDs: EV-048 EV-125 EV-126 EV-170 EV-172 EV-174 EV-181 EV-184 EV-185 EV-219 EV-220 EV-221 EV-222 EV-223
Present (rolling; last updated: 2026-11-10)
Summary: The November 2026 Financial Plan (not yet published) will show whether the July 2.5% savings round reduced allocations to any of the programs above. Two pressures to watch: the 25% drop in federal categorical grants in FY27 (EV-169), and the DC 37 contract, where each point of raises above the 1.25% the plan assumes costs ~$550–600M a year (EV-142).
Tactics: None new at cut-off.
Reversals / critiques in this phase: None new found at cut-off.
Evidence IDs: EV-032 EV-142 EV-169
Franchise notes — what transfers
| Element | Transferability | Why |
|---|---|---|
| Re-budget known costs before funding new programs | H | Any city; it reveals the real room for new spending (~4% here) |
| Baseline "budget dance" items | H | Ends cut-and-restore cycles; costs recurring money |
| Phase universal programs by need, using idle capacity first | H | Staging and site re-use work at any scale |
| Percent-of-budget pledges | M | Good for accountability; hard to meet in a deficit year |
| Executive-order office instead of a chartered department | M | Fast to stand up; a successor can undo it |
| Flagship program funded by the State | L | Requires a state partner willing to fund one city's program |
Open questions & gaps
- Agency-level FY26 → FY27 changes (dollars and %): pull from OMB's Adopted "Expense, Revenue, Contract" budget or the Council Finance Division's agency reports (EV-109).
- Actual spending vs. allocation: done for the named lines (EV-219–EV-223). Remaining: the CHAP budget code (no line identified); the 3-K EarlyLearn share (DOE code 6203); community-safety programs in other agencies and which the Office administers; Fair Fares.
- Pre-publication: re-pull Checkbook figures using the instructions in each row's URL column (payments and accruals post continuously).
- Adopted Capital Commitment Plan (September 2026) vs. the prior administration's plan, by agency.
- NYPD budget and overtime (FY27 adopted vs. FY26 actual) from OMB or Council Finance.
- Child Care Action Fund: governance, donors and size.
Changelog
| Date | Change | By |
|---|---|---|
| 2026-11-09 | Skeleton created (Stage 0) | Editor |
| 2026-11-10 | Draft v0.1 synthesis: allocation tables, signature-program ledger, all phases; new evidence EV-168–EV-186 | Editor |
| 2026-11-10 | v0.2: Checkbook budget-vs-cash table and ledger updates (EV-219–EV-223); CHAP logged as open; community-safety figures scoped | Editor |
| 2026-11-11 | Child Care Action Fund dated Apr 16, 2026 and sourced (EV-184); hiring restriction clarified (EV-270, EV-271) | Editor |
| 2026-11-11 | Fixes from the Nov 11 independent review: FY27 spending −0.7% (not +0.6%), State 2-K funding scope, OCS $3.08M beside $260M, library figures sourced, CityFHEPS comparison, NYPD reason, neutral wording | Editor |