Audit and Control, Department of

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

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.

ALL FUNDS
APPROPRIATIONS
(dollars)
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

ALL FUND TYPES
PROJECTED LEVELS OF EMPLOYMENT BY PROGRAM
FILLED ANNUAL SALARIED POSITIONS
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

STATE OPERATIONS
ALL FUNDS FINANCIAL REQUIREMENTS BY FUND TYPE
APPROPRIATIONS
(dollars)
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

STATE OPERATIONS
ALL FUNDS FINANCIAL REQUIREMENTS BY PROGRAM
APPROPRIATIONS
(dollars)
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

STATE OPERATIONS - GENERAL FUND
SUMMARY OF PERSONAL SERVICE APPROPRIATIONS AND CHANGES
FY 2021 RECOMMENDED
(dollars)
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
STATE OPERATIONS - GENERAL FUND
SUMMARY OF PERSONAL SERVICE APPROPRIATIONS AND CHANGES
FY 2021 RECOMMENDED CONTINUED
(dollars)
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

STATE OPERATIONS - GENERAL FUND
SUMMARY OF NONPERSONAL SERVICE AND MAINTENANCE UNDISTRIBUTED
APPROPRIATIONS AND CHANGES
FY 2021 RECOMMENDED
(dollars)
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)
STATE OPERATIONS - GENERAL FUND
SUMMARY OF NONPERSONAL SERVICE AND MAINTENANCE UNDISTRIBUTED
APPROPRIATIONS AND CHANGES
FY 2021 RECOMMENDED CONTINUED
(dollars)
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
STATE OPERATIONS - GENERAL FUND
SUMMARY OF NONPERSONAL SERVICE AND MAINTENANCE UNDISTRIBUTED
APPROPRIATIONS AND CHANGES
FY 2021 RECOMMENDED CONTINUED
(dollars)
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
STATE OPERATIONS - GENERAL FUND
SUMMARY OF NONPERSONAL SERVICE AND MAINTENANCE UNDISTRIBUTED
APPROPRIATIONS AND CHANGES
FY 2021 RECOMMENDED CONTINUED
(dollars)
Program Maintenance Undistributed
Amount Change
Administration 0 (2,704,000)
Total 0 (2,704,000)

STATE OPERATIONS - OTHER THAN GENERAL FUND
SUMMARY OF APPROPRIATIONS AND CHANGES
FY 2021 RECOMMENDED
(dollars)
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
STATE OPERATIONS - OTHER THAN GENERAL FUND
SUMMARY OF APPROPRIATIONS AND CHANGES
FY 2021 RECOMMENDED CONTINUED
(dollars)
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)

AID TO LOCALITIES
ALL FUNDS FINANCIAL REQUIREMENTS BY FUND TYPE
APPROPRIATIONS
(dollars)
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

AID TO LOCALITIES
ALL FUNDS FINANCIAL REQUIREMENTS BY PROGRAM
APPROPRIATIONS
(dollars)
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

CAPITAL PROJECTS
ALL FUNDS FINANCIAL REQUIREMENTS BY PROGRAM
APPROPRIATIONS
(dollars)
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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