Audit and Control, Department of
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Mission
The Department of Audit and Control (OSC) 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
OSC’s operations are organized into 11 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 $384.8 million in All Funds appropriation for OSC, an increase of $18 million from the previous fiscal year. This increase reflects a two percent increase to State Operations. OSC maintains a workforce of 2,663 FTEs; no change from the previous fiscal year.
The Executive Budget includes $10.1 million in new capital appropriation for the support of IT equipment and systems upgrades. In addition, $4.8 million in capital reappropriation will remain available for OSC's ongoing Payroll System Redesign project, an effort to update an aging system that is critical to State operations.
The Executive Budget consolidates OSC General Fund appropriations into one program, Audit and Control. This adjustment will limit the need to adjust resources throughout the year to cover operational expenses. This adjustment is financial plan neutral.
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.
| Category | Available FY 2020 |
Appropriations Recommended FY 2021 |
Change From FY 2020 |
Reappropriations Recommended FY 2021 |
|---|---|---|---|---|
| State Operations | 334,703,000 | 342,662,000 | 7,959,000 | 0 |
| Aid To Localities | 32,025,000 | 32,025,000 | 0 | 0 |
| Capital Projects | 0 | 10,100,000 | 10,100,000 | 4,831,000 |
| Total | 366,728,000 | 384,787,000 | 18,059,000 | 4,831,000 |
| Program | FY 2020 Estimated FTEs 03/31/20 |
FY 2021 Estimated FTEs 03/31/21 |
FTE Change |
|---|---|---|---|
| Administration | |||
| General Fund | 109 | 109 | 0 |
| Chief Information Office | |||
| General Fund | 186 | 186 | 0 |
| Internal Service Funds | 131 | 131 | 0 |
| Executive Direction | |||
| General Fund | 99 | 99 | 0 |
| Internal Service Funds | 16 | 16 | 0 |
| Investigation | |||
| General Fund | 19 | 19 | 0 |
| Legal Services | |||
| General Fund | 38 | 38 | 0 |
| New York Environmental Protection and Spill Compensation | |||
| Special Revenue Funds - Other | 10 | 10 | 0 |
| Office of the State Deputy Comptroller for New York City | |||
| Special Revenue Funds - Other | 23 | 23 | 0 |
| Retirement Services Program | |||
| Fiduciary | 978 | 978 | 0 |
| State and Local Accountability | |||
| General Fund | 535 | 535 | 0 |
| Internal Service Funds | 14 | 14 | 0 |
| State Operations | |||
| General Fund | 350 | 350 | 0 |
| Special Revenue Funds - Other | 155 | 155 | 0 |
| Total | 2,663 | 2,663 | 0 |
| Fund Type | Available FY 2020 |
Recommended FY 2021 |
Change |
|---|---|---|---|
| Fiduciary | 137,451,000 | 141,564,000 | 4,113,000 |
| General Fund | 137,417,000 | 141,263,000 | 3,846,000 |
| Internal Service Funds | 36,994,000 | 36,994,000 | 0 |
| Special Revenue Funds - Other | 22,841,000 | 22,841,000 | 0 |
| Total | 334,703,000 | 342,662,000 | 7,959,000 |
| Program | Available FY 2020 |
Recommended FY 2021 |
Change |
|---|---|---|---|
| Achieving a Better Life Experience | |||
| General Fund | 394,000 | 0 | (394,000) |
| Administration | |||
| General Fund | 15,348,000 | 0 | (15,348,000) |
| Audit and Control | |||
| General Fund | 0 | 141,263,000 | 141,263,000 |
| Special Revenue Funds - Other | 0 | 119,000 | 119,000 |
| Chief Information Office | |||
| General Fund | 24,856,000 | 0 | (24,856,000) |
| Internal Service Funds | 29,300,000 | 28,890,000 | (410,000) |
| College Choice Tuition Savings | |||
| Special Revenue Funds - Other | 0 | 372,000 | 372,000 |
| Executive Direction | |||
| General Fund | 10,703,000 | 0 | (10,703,000) |
| Internal Service Funds | 2,753,000 | 2,948,000 | 195,000 |
| Investigation | |||
| General Fund | 2,233,000 | 0 | (2,233,000) |
| Legal Services | |||
| General Fund | 4,080,000 | 0 | (4,080,000) |
| New York Environmental Protection and Spill Compensation | |||
| Special Revenue Funds - Other | 1,175,000 | 1,175,000 | 0 |
| Office of the State Deputy Comptroller for New York City | |||
| Special Revenue Funds - Other | 4,848,000 | 4,848,000 | 0 |
| Retirement Services Program | |||
| Fiduciary | 137,451,000 | 141,564,000 | 4,113,000 |
| State Operations | |||
| General Fund | 31,068,000 | 0 | (31,068,000) |
| Internal Service Funds | 2,890,000 | 2,890,000 | 0 |
| Special Revenue Funds - Other | 16,327,000 | 16,327,000 | 0 |
| State and Local Accountability | |||
| General Fund | 48,735,000 | 0 | (48,735,000) |
| Internal Service Funds | 2,051,000 | 2,266,000 | 215,000 |
| Special Revenue Funds - Other | 491,000 | 0 | (491,000) |
| Total | 334,703,000 | 342,662,000 | 7,959,000 |
| Program | Total | Personal Service Regular (Annual Salaried) |
||
|---|---|---|---|---|
| Amount | Change | Amount | Change | |
| Achieving a Better Life Experience | 0 | (259,000) | 0 | (259,000) |
| Administration | 0 | (6,607,000) | 0 | (6,342,000) |
| Audit and Control | 111,882,000 | 111,882,000 | 110,805,000 | 110,805,000 |
| Chief Information Office | 0 | (15,522,000) | 0 | (15,376,000) |
| Executive Direction | 0 | (9,718,000) | 0 | (9,588,000) |
| Investigation | 0 | (1,991,000) | 0 | (1,954,000) |
| Legal Services | 0 | (3,918,000) | 0 | (3,911,000) |
| State Operations | 0 | (27,262,000) | 0 | (26,913,000) |
| State and Local Accountability | 0 | (44,200,000) | 0 | (44,145,000) |
| Total | 111,882,000 | 2,405,000 | 110,805,000 | 2,317,000 |
| Program | Temporary Service (Nonannual Salaried) |
Holiday/Overtime Pay | ||
|---|---|---|---|---|
| Amount | Change | Amount | Change | |
| Administration | 0 | (246,000) | 0 | (19,000) |
| Audit and Control | 922,000 | 922,000 | 155,000 | 155,000 |
| Chief Information Office | 0 | (106,000) | 0 | (40,000) |
| Executive Direction | 0 | (118,000) | 0 | (12,000) |
| Investigation | 0 | (37,000) | 0 | 0 |
| Legal Services | 0 | 0 | 0 | (7,000) |
| State Operations | 0 | (308,000) | 0 | (41,000) |
| State and Local Accountability | 0 | (36,000) | 0 | (19,000) |
| Total | 922,000 | 71,000 | 155,000 | 17,000 |
| Program | Total | Supplies and Materials | ||
|---|---|---|---|---|
| Amount | Change | Amount | Change | |
| Achieving a Better Life Experience | 0 | (135,000) | 0 | 0 |
| Administration | 0 | (8,741,000) | 0 | (1,206,000) |
| Audit and Control | 29,381,000 | 29,381,000 | 2,091,000 | 2,091,000 |
| Chief Information Office | 0 | (9,334,000) | 0 | (553,000) |
| Executive Direction | 0 | (985,000) | 0 | (120,000) |
| Investigation | 0 | (242,000) | 0 | (19,000) |
| Legal Services | 0 | (162,000) | 0 | (56,000) |
| State Operations | 0 | (3,806,000) | 0 | (89,000) |
| State and Local Accountability | 0 | (4,535,000) | 0 | (115,000) |
| Total | 29,381,000 | 1,441,000 | 2,091,000 | (67,000) |
| Program | Travel | Contractual Services | ||
|---|---|---|---|---|
| Amount | Change | Amount | Change | |
| Achieving a Better Life Experience | 0 | (5,000) | 0 | (130,000) |
| Administration | 0 | (84,000) | 0 | (4,447,000) |
| Audit and Control | 2,845,000 | 2,845,000 | 22,922,000 | 22,922,000 |
| Chief Information Office | 0 | (77,000) | 0 | (7,700,000) |
| Executive Direction | 0 | (262,000) | 0 | (580,000) |
| Investigation | 0 | (19,000) | 0 | (203,000) |
| Legal Services | 0 | (14,000) | 0 | (92,000) |
| State Operations | 0 | (94,000) | 0 | (3,606,000) |
| State and Local Accountability | 0 | (2,242,000) | 0 | (2,145,000) |
| Total | 2,845,000 | 48,000 | 22,922,000 | 4,019,000 |
| Program | Equipment | |
|---|---|---|
| Amount | Change | |
| Administration | 0 | (300,000) |
| Audit and Control | 1,523,000 | 1,523,000 |
| Chief Information Office | 0 | (1,004,000) |
| Executive Direction | 0 | (23,000) |
| Investigation | 0 | (1,000) |
| State Operations | 0 | (17,000) |
| State and Local Accountability | 0 | (33,000) |
| Total | 1,523,000 | 145,000 |
| Program | Maintenance Undistributed | |
|---|---|---|
| Amount | Change | |
| Administration | 0 | (2,704,000) |
| Total | 0 | (2,704,000) |
| Program | Total | Personal Service | ||
|---|---|---|---|---|
| Amount | Change | Amount | Change | |
| Audit and Control | 119,000 | 119,000 | 0 | 0 |
| Chief Information Office | 28,890,000 | (410,000) | 3,600,000 | (2,592,000) |
| College Choice Tuition Savings | 372,000 | 372,000 | 224,000 | 224,000 |
| Executive Direction | 2,948,000 | 195,000 | 1,656,000 | 115,000 |
| New York Environmental Protection and Spill Compensation | 1,175,000 | 0 | 667,000 | 0 |
| Office of the State Deputy Comptroller for New York City | 4,848,000 | 0 | 2,877,000 | 0 |
| Retirement Services Program | 141,564,000 | 4,113,000 | 76,014,000 | 2,185,000 |
| State Operations | 19,217,000 | 0 | 12,237,000 | 2,240,000 |
| State and Local Accountability | 2,266,000 | (276,000) | 1,352,000 | (143,000) |
| Total | 201,399,000 | 4,113,000 | 98,627,000 | 2,029,000 |
| Program | Nonpersonal Service | Maintenance Undistributed | ||
|---|---|---|---|---|
| Amount | Change | Amount | Change | |
| Audit and Control | 119,000 | 119,000 | 0 | 0 |
| Chief Information Office | 25,290,000 | 2,907,000 | 0 | (725,000) |
| College Choice Tuition Savings | 148,000 | 148,000 | 0 | 0 |
| Executive Direction | 1,292,000 | 80,000 | 0 | 0 |
| New York Environmental Protection and Spill Compensation | 508,000 | 0 | 0 | 0 |
| Office of the State Deputy Comptroller for New York City | 1,971,000 | 0 | 0 | 0 |
| Retirement Services Program | 65,550,000 | 1,928,000 | 0 | 0 |
| State Operations | 6,980,000 | (1,779,000) | 0 | (461,000) |
| State and Local Accountability | 914,000 | (133,000) | 0 | 0 |
| Total | 102,772,000 | 3,270,000 | 0 | (1,186,000) |
| Fund Type | Available FY 2020 |
Recommended FY 2021 |
Change |
|---|---|---|---|
| General Fund | 32,025,000 | 32,025,000 | 0 |
| Total | 32,025,000 | 32,025,000 | 0 |
| Program | Available FY 2020 |
Recommended FY 2021 |
Change |
|---|---|---|---|
| State Operations | |||
| General Fund | 32,025,000 | 32,025,000 | 0 |
| Total | 32,025,000 | 32,025,000 | 0 |
| Comprehensive Construction Program | Available FY 2020 |
Recommended FY 2021 |
Change | Reappropriations FY 2021 |
|---|---|---|---|---|
| IT Initiative Program | ||||
| Capital Projects Fund - Authority Bonds | 0 | 10,100,000 | 10,100,000 | 4,831,000 |
| Total | 0 | 10,100,000 | 10,100,000 | 4,831,000 |
Note: Most recent estimates as of 01/29/2020
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