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Audit and Control, Department of

Agency Web Site: http://www.osc.state.ny.us/Link to External Website

Mission

The Department of Audit and Control was created in 1926 and is headed by the State Comptroller, who is elected by the citizens of New York State. The Department is responsible for paying the State’s bills and payrolls; verifying all financial transactions of the State; reviewing the financial and management practices of State agencies; supervising the fiscal affairs of local governments; investing State funds and issuing bonds and notes; and administering the retirement program for State and most local government employees.

Organization and Staffing

The operations of the Department of Audit and Control are organized into eleven programs, with its main office in Albany and regional offices in New York City, Buffalo, Rochester, Syracuse, Binghamton, Glens Falls, Newburgh and Hauppauge. These regional offices function primarily as decentralized audit centers, providing financial review of the accounting of revenues collected and expenses incurred by counties, cities, towns and villages, school and fire districts and quasi-governmental entities.

Budget Highlights

The Executive Budget recommends $354.4 million All Funds ($134.7 million General Fund; $22.4 million Special Revenue Fund; $124.7 million Fiduciary Fund; $36.3 million Internal Service Fund) for the Department of Audit and Control, an All Funds increase of $8.1 million, reflecting $4.7 million in new Capital appropriations and 1.5 percent increase to State Operations. Additionally, the Department of Law maintains their workforce of 2,663 FTEs; no change from FY 2018.

The Executive Budget includes ongoing support for the Department of Audit and Control's capital initiative to update the statewide Payroll System. In 2016, $6 million was included in the Executive Budget to begin the development of this project; an additional $4.7 million is included to complete the project.

Program Highlights

The Executive Direction, Legal Services, Administration and the Chief Information Office are responsible for the public information, internal audit, fiscal research, IT operations, financial administration, legal, office services, management analysis and human resource functions of the Department.

The Office of Operations supports the core financial functions of state government – payroll, accounting, and financial management. The Office protects the public’s money by ensuring contracts are fair, competitive, appropriate and in the best interest of the State, by reviewing and approving all State expenditures prior to payment. The program is central to ensuring the efficiency and effectiveness of government operations.

The Office of State and Local Government Accountability Program provides oversight through audits of all State and local government agencies, authorities and special purpose entities. These audits are intended to enhance public accountability and improve the efficiency and effectiveness of State and local government operations, it collects and reviews local government financial data, provides training programs and support services for local financial officials, and publishes research and analysis on a variety of local government policy issues. The Office is comprised of the Divisions of State Government Accountability as well as Local Government and School Accountability.

The Office of the State Deputy Comptroller for the City of New York assists the New York State Financial Control Board in carrying out and exercising the responsibilities assigned, and powers granted, to the Board by the Financial Emergency Act for the City of New York. The Retirement Services program administers the State Retirement Systems, consisting of the Employees’ Retirement System, the Police and Fire Retirement System and the Public Employees’ Group Life Insurance Plan.

The Pension Investment and Public Finance program is comprised of the State Common Retirement Fund (CRF), the New York State and Local Employees’ Retirement System (ERS), the New York State and Local Police and Fire Retirement System (PFRS) and the Public Employees Group Life Insurance Plan (GLIP). As fiduciary of the CRF, the Comptroller oversees a diverse investment portfolio designed to maximize returns within the structure of prudent policies.

The Office of Budget and Policy Analysis reports on matters including proposed and enacted State budgets, other fiscal issues affecting the State and a range of other major policy issues. The Office also manages the Public Authority Reporting Information System (PARIS) and performs a variety of functions related to debt issuance, debt administration and payment of debt for New York State General Obligation and New York Local Government Assistance Corporation (NYLGAC) bonds. The Office also manages daily operations of NYLGAC.

The Division of Investigations spearheads the Comptroller's ant-fraud/anti-corruption initiative and coordinates all fraud examinations conducted by the Office of the State Comptroller.

The New York State Environmental Protection and Oil Spill Compensation Fund is administered by the Comptroller under Chapter 845 of the Laws of 1977. Costs associated with cleaning up oil spills are paid from the fund upon certification of the Commissioner of Environmental Conservation. Moneys in this fund consist of receipts from a fee levied on each barrel of petroleum shipped into the State.

ALL FUNDS
APPROPRIATIONS
(dollars)
Category Available
FY 2018
Appropriations
Recommended
FY 2019
Change From
FY 2018
Reappropriations
Recommended
FY 2019
State Operations 314,214,000 317,633,000 3,419,000 0
Aid To Localities 32,025,000 32,025,000 0 0
Capital Projects 0 4,724,000 4,724,000 3,581,000
Total 346,239,000 354,382,000 8,143,000 3,581,000

ALL FUND TYPES
PROJECTED LEVELS OF EMPLOYMENT BY PROGRAM
FILLED ANNUAL SALARIED POSITIONS
Program FY 2018
Estimated FTEs
03/31/18
FY 2019
Estimated FTEs
03/31/19
FTE Change
Administration
General Fund 109 109 0
Chief Information Office
General Fund 186 186 0
Internal Service Funds 49 131 82
New York Environmental Protection and Spill Compensation
Special Revenue Funds - Other 10 10 0
Investigation
General Fund 19 19 0
Executive Direction
General Fund 99 99 0
Internal Service Funds 13 13 0
Legal Services
General Fund 38 38 0
Retirement Services Program
Fiduciary Funds 977 978 1
Office of the State Deputy Comptroller for New York City
Special Revenue Funds - Other 28 23 (5)
State and Local Accountability
General Fund 583 550 (33)
Special Revenue Funds - Federal 5 0 (5)
Internal Service Funds 16 14 (2)
State Operations
General Fund 391 353 (38)
Special Revenue Funds - Other 140 140 0
Total 2,663 2,663 0

STATE OPERATIONS
ALL FUNDS FINANCIAL REQUIREMENTS BY FUND TYPE
APPROPRIATIONS
(dollars)
Fund Type Available
FY 2018
Recommended
FY 2019
Change
General Fund 132,331,000 134,713,000 2,382,000
Special Revenue Funds - Other 21,984,000 22,380,000 396,000
Internal Service Funds 35,628,000 36,269,000 641,000
Fiduciary Funds 124,271,000 124,271,000 0
Total 314,214,000 317,633,000 3,419,000

STATE OPERATIONS
ALL FUNDS FINANCIAL REQUIREMENTS BY PROGRAM
APPROPRIATIONS
(dollars)
Program Available
FY 2018
Recommended
FY 2019
Change
Achieving a Better Life Experience
General Fund 0 394,000 394,000
Administration
General Fund 13,778,000 15,869,000 2,091,000
Chief Information Office
General Fund 23,643,000 24,416,000 773,000
Internal Service Funds 28,534,000 29,110,000 576,000
New York Environmental Protection and Spill Compensation
Special Revenue Funds - Other 1,030,000 1,030,000 0
Investigation
General Fund 1,997,000 2,115,000 118,000
Executive Direction
General Fund 9,254,000 10,162,000 908,000
Internal Service Funds 2,075,000 2,292,000 217,000
Legal Services
General Fund 3,942,000 3,543,000 (399,000)
Retirement Services Program
Fiduciary Funds 124,271,000 124,271,000 0
Office of the State Deputy Comptroller for New York City
Special Revenue Funds - Other 4,858,000 4,848,000 (10,000)
State and Local Accountability
General Fund 45,701,000 48,262,000 2,561,000
Special Revenue Funds - Other 491,000 491,000 0
Internal Service Funds 2,129,000 1,977,000 (152,000)
State Operations
General Fund 34,016,000 29,952,000 (4,064,000)
Special Revenue Funds - Other 15,605,000 16,011,000 406,000
Internal Service Funds 2,890,000 2,890,000 0
Total 314,214,000 317,633,000 3,419,000

STATE OPERATIONS - GENERAL FUND
SUMMARY OF PERSONAL SERVICE APPROPRIATIONS AND CHANGES
FY 2019 RECOMMENDED
(dollars)
Program Total Personal Service Regular
(Annual Salaried)
Amount Change Amount Change
Achieving a Better Life Experience 180,000 180,000 180,000 180,000
Administration 9,964,000 3,121,000 9,623,000 2,883,000
Chief Information Office 15,082,000 1,031,000 14,957,000 1,121,000
Investigation 1,878,000 114,000 1,785,000 26,000
Executive Direction 9,182,000 919,000 9,118,000 971,000
Legal Services 3,411,000 (165,000) 3,392,000 (172,000)
State and Local Accountability 43,727,000 2,474,000 43,675,000 2,440,000
State Operations 26,046,000 (2,272,000) 25,817,000 (2,270,000)
Total 109,470,000 5,402,000 108,547,000 5,179,000
STATE OPERATIONS - GENERAL FUND
SUMMARY OF PERSONAL SERVICE APPROPRIATIONS AND CHANGES
FY 2019 RECOMMENDED CONTINUED
(dollars)
Program Temporary Service
(Nonannual Salaried)
Holiday/Overtime Pay
Amount Change Amount Change
Administration 316,000 216,000 25,000 22,000
Chief Information Office 88,000 (95,000) 37,000 5,000
Investigation 88,000 88,000 5,000 0
Executive Direction 48,000 (46,000) 16,000 (6,000)
Legal Services 11,000 0 8,000 7,000
State and Local Accountability 25,000 15,000 27,000 19,000
State Operations 203,000 3,000 26,000 (5,000)
Total 779,000 181,000 144,000 42,000

STATE OPERATIONS - GENERAL FUND
SUMMARY OF NONPERSONAL SERVICE AND MAINTENANCE UNDISTRIBUTED
APPROPRIATIONS AND CHANGES
FY 2019 RECOMMENDED
(dollars)
Program Total Supplies and Materials
Amount Change Amount Change
Achieving a Better Life Experience 214,000 214,000 0 0
Administration 5,905,000 (1,030,000) 1,682,000 1,182,000
Chief Information Office 9,334,000 (258,000) 553,000 (578,000)
Investigation 237,000 4,000 12,000 3,000
Executive Direction 980,000 (11,000) 104,000 (155,000)
Legal Services 132,000 (234,000) 36,000 (25,000)
State and Local Accountability 4,535,000 87,000 116,000 4,000
State Operations 3,906,000 (1,792,000) 89,000 17,000
Total 25,243,000 (3,020,000) 2,592,000 448,000
STATE OPERATIONS - GENERAL FUND
SUMMARY OF NONPERSONAL SERVICE AND MAINTENANCE UNDISTRIBUTED
APPROPRIATIONS AND CHANGES
FY 2019 RECOMMENDED CONTINUED
(dollars)
Program Travel Contractual Services
Amount Change Amount Change
Achieving a Better Life Experience 0 0 214,000 214,000
Administration 148,000 58,000 3,820,000 (2,373,000)
Chief Information Office 77,000 (76,000) 7,700,000 844,000
Investigation 19,000 12,000 205,000 (10,000)
Executive Direction 178,000 11,000 665,000 155,000
Legal Services 20,000 12,000 75,000 (214,000)
State and Local Accountability 2,242,000 814,000 2,145,000 (625,000)
State Operations 54,000 (6,000) 3,746,000 (1,161,000)
Total 2,738,000 825,000 18,570,000 (3,170,000)
STATE OPERATIONS - GENERAL FUND
SUMMARY OF NONPERSONAL SERVICE AND MAINTENANCE UNDISTRIBUTED
APPROPRIATIONS AND CHANGES
FY 2019 RECOMMENDED CONTINUED
(dollars)
Program Equipment Maintenance Undistributed
Amount Change Amount Change
Administration 255,000 103,000 0 0
Chief Information Office 1,004,000 (448,000) 0 0
Investigation 1,000 (1,000) 0 0
Executive Direction 33,000 (22,000) 0 0
Legal Services 1,000 (7,000) 0 0
State and Local Accountability 32,000 (106,000) 0 0
State Operations 17,000 (292,000) 0 (350,000)
Total 1,343,000 (773,000) 0 (350,000)

STATE OPERATIONS - OTHER THAN GENERAL FUND
SUMMARY OF APPROPRIATIONS AND CHANGES
FY 2019 RECOMMENDED
(dollars)
Program Total Personal Service
Amount Change Amount Change
Chief Information Office 29,110,000 576,000 11,091,000 (310,000)
New York Environmental Protection and Spill Compensation 1,030,000 0 592,000 69,000
Executive Direction 2,292,000 217,000 1,373,000 83,000
Retirement Services Program 124,271,000 0 63,616,000 0
Office of the State Deputy Comptroller for New York City 4,848,000 (10,000) 2,877,000 118,000
State and Local Accountability 2,468,000 (152,000) 1,455,000 185,000
State Operations 18,901,000 406,000 10,146,000 2,078,000
Total 182,920,000 1,037,000 91,150,000 2,223,000
STATE OPERATIONS - OTHER THAN GENERAL FUND
SUMMARY OF APPROPRIATIONS AND CHANGES
FY 2019 RECOMMENDED CONTINUED
(dollars)
Program Nonpersonal Service
Amount Change
Chief Information Office 18,019,000 886,000
New York Environmental Protection and Spill Compensation 438,000 (69,000)
Executive Direction 919,000 134,000
Retirement Services Program 60,655,000 0
Office of the State Deputy Comptroller for New York City 1,971,000 (128,000)
State and Local Accountability 1,013,000 (337,000)
State Operations 8,755,000 (1,672,000)
Total 91,770,000 (1,186,000)

AID TO LOCALITIES
ALL FUNDS FINANCIAL REQUIREMENTS BY FUND TYPE
APPROPRIATIONS
(dollars)
Fund Type Available
FY 2018
Recommended
FY 2019
Change
General Fund 32,025,000 32,025,000 0
Total 32,025,000 32,025,000 0

AID TO LOCALITIES
ALL FUNDS FINANCIAL REQUIREMENTS BY PROGRAM
APPROPRIATIONS
(dollars)
Program Available
FY 2018
Recommended
FY 2019
Change
State Operations
General Fund 32,025,000 32,025,000 0
Total 32,025,000 32,025,000 0

CAPITAL PROJECTS
ALL FUNDS FINANCIAL REQUIREMENTS BY PROGRAM
APPROPRIATIONS
(dollars)
Comprehensive Construction Program Available
FY 2018
Recommended
FY 2019
Change Reappropriations
FY 2019
IT Initiative Program
Capital Projects Fund 0 0 0 3,581,000
Capital Projects Fund - Authority Bonds 0 4,724,000 4,724,000 0
Total 0 4,724,000 4,724,000 3,581,000

Note: Most recent estimates as of 01/16/2018

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