Excelsior, “Ever upward,” is the Empire State motto; too bad it’s inspired Gov. Kathy Hochul and Albany Democrats to make New York No. 1 in taxes.

Per the latest Citizens Budget Commission report, the state collected more taxes per capita than any other state in fiscal year 2024 — leaving No. 2 California in the dust by 22%.

We’re actually No. 1 in spending, too: The CBC only gave New York the silver medal there, but Alaska “earned” its gold on a technicality, thanks to oil-money checks it sends out to its citizens.

Whereas the Empire State throws its cash at special interests that pretend to deliver for the public.

As the nonpartisan watchdog notes, the main drivers of the out-of-control state spending are Medicaid and school aid — which each consume vastly more than they should.

New York’s overall Medicaid spending has soared to over $100 billion a year, with billions lost to fraud and billions more burned because the politicians can’t say no to health-laborer union 1199 nor to the venal hospital lobby.

Statewide spending for elementary and secondary education — nearly $32,000 per student in FY 2024 — is 81% above the national average, while buying markedly worse results than even much-lower-spending Mississippi.

“These fiscal burdens” severely undermine New York’s “ability to attract and retain residents and businesses,” warns the CBC, ensuring the state’s continued decline.

New York needs a major reset: Slash government spending and taxes so the rest of us can grow again.

If state and local governments spent like Massachusetts, outlays would drop $64 billion; like New Jersey, $99 billion — and like Florida, $170 billion, meaning less than half as much as actually went out the door in 2024.

Florida is booming, not least because of all the New Yorkers, and NY businesses, that have moved down.

Leave Hochul and her Democrats in charge, and Albany will continue to sacrifice New York’s future to the special interests.

Kick out the big spenders this November, or Dems will double down again with fresh tax hikes and higher spending come 2027.