Audit and Control, Department of

Agency Web Site: http://www.osc.state.ny.us/

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 $300.7 million All Funds ($132.3 million General Fund; $21.9 million Special Revenue Fund; $110.7 million Fiduciary Fund; $35.6 million Internal Service Fund) for the Department of Audit and Control, an increase of $8.8 million (3%) and a workforce of 2663 FTEs, no change from FY 2017.

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 2017	Appropriations Recommended FY 2018	Change From FY 2017	Reappropriations Recommended FY 2018
State Operations	297,289,000	300,667,000	3,378,000	0
Aid To Localities	32,025,000	32,025,000	0	0
Capital Projects	6,000,000	0	(6,000,000)	6,000,000
Total	335,314,000	332,692,000	(2,622,000)	6,000,000

ALL FUND TYPES
PROJECTED LEVELS OF EMPLOYMENT BY PROGRAM
FILLED ANNUAL SALARIED POSITIONS
Program	FY 2017 Estimated FTEs 03/31/17	FY 2018 Estimated FTEs 03/31/18	FTE Change
Administration
General Fund	111	112	1
Chief Information Office
General Fund	183	183	0
Internal Service Funds	46	46	0
New York Environmental Protection and Spill Compensation
Special Revenue Funds - Other	10	10	0
Executive Direction
General Fund	100	99	(1)
Internal Service Funds	16	16	0
Pension Investment and Public Finance Program
General Fund	8	8	0
Legal Services
General Fund	54	54	0
Retirement Services Program
Fiduciary Funds	977	977	0
Office of the State Deputy Comptroller for New York City
Special Revenue Funds - Other	28	28	0
State and Local Accountability
General Fund	583	583	0
Special Revenue Funds - Federal	5	5	0
Internal Service Funds	16	16	0
State Operations
General Fund	386	386	0
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 2017	Recommended FY 2018	Change
General Fund	133,443,000	132,331,000	(1,112,000)
Special Revenue Funds - Other	19,734,000	21,984,000	2,250,000
Internal Service Funds	35,664,000	35,628,000	(36,000)
Fiduciary Funds	108,448,000	110,724,000	2,276,000
Total	297,289,000	300,667,000	3,378,000
Adjustments:
Transfer(s) From
Special Pay Bill
General Fund	(5,316,000)
Appropriated FY 2017	291,973,000

STATE OPERATIONS
ALL FUNDS FINANCIAL REQUIREMENTS BY PROGRAM
APPROPRIATIONS
(dollars)
Program	Available FY 2017	Recommended FY 2018	Change
Administration
General Fund	13,896,000	13,778,000	(118,000)
Chief Information Office
General Fund	24,126,000	23,643,000	(483,000)
Internal Service Funds	28,500,000	28,534,000	34,000
New York Environmental Protection and Spill Compensation
Special Revenue Funds - Other	1,048,000	1,030,000	(18,000)
Investigation
General Fund	2,012,000	1,997,000	(15,000)
Executive Direction
General Fund	9,325,000	9,254,000	(71,000)
Internal Service Funds	2,084,000	2,075,000	(9,000)
Pension Investment and Public Finance Program
Internal Service Funds	2,740,000	0	(2,740,000)
Legal Services
General Fund	3,605,000	3,942,000	337,000
Retirement Services Program
Fiduciary Funds	108,448,000	110,724,000	2,276,000
Office of the State Deputy Comptroller for New York City
Special Revenue Funds - Other	4,919,000	4,858,000	(61,000)
State and Local Accountability
General Fund	47,035,000	45,701,000	(1,334,000)
Special Revenue Funds - Other	491,000	491,000	0
Internal Service Funds	2,190,000	2,129,000	(61,000)
State Operations
General Fund	33,444,000	34,016,000	572,000
Special Revenue Funds - Other	13,276,000	15,605,000	2,329,000
Internal Service Funds	150,000	2,890,000	2,740,000
Total	297,289,000	300,667,000	3,378,000

STATE OPERATIONS - GENERAL FUND
SUMMARY OF PERSONAL SERVICE APPROPRIATIONS AND CHANGES
FY 2018 RECOMMENDED
(dollars)
Program	Total		Personal Service Regular (Annual Salaried)
Program	Amount	Change	Amount	Change
Administration	6,843,000	(118,000)	6,740,000	(118,000)
Chief Information Office	14,051,000	(483,000)	13,836,000	(483,000)
Investigation	1,764,000	(15,000)	1,759,000	(20,000)
Executive Direction	8,263,000	(71,000)	8,147,000	(71,000)
Legal Services	3,576,000	123,000	3,564,000	123,000
State and Local Accountability	41,253,000	(1,334,000)	41,235,000	(1,334,000)
State Operations	28,318,000	72,000	28,087,000	72,000
Total	104,068,000	(1,826,000)	103,368,000	(1,831,000)

STATE OPERATIONS - GENERAL FUND
SUMMARY OF PERSONAL SERVICE APPROPRIATIONS AND CHANGES
FY 2018 RECOMMENDED CONTINUED
(dollars)
Program	Temporary Service (Nonannual Salaried)		Holiday/Overtime Pay
Program	Amount	Change	Amount	Change
Administration	100,000	0	3,000	0
Chief Information Office	183,000	0	32,000	0
Investigation	0	0	5,000	5,000
Executive Direction	94,000	0	22,000	0
Legal Services	11,000	0	1,000	0
State and Local Accountability	10,000	0	8,000	0
State Operations	200,000	0	31,000	0
Total	598,000	0	102,000	5,000

STATE OPERATIONS - GENERAL FUND
SUMMARY OF NONPERSONAL SERVICE AND MAINTENANCE UNDISTRIBUTED
APPROPRIATIONS AND CHANGES
FY 2018 RECOMMENDED
(dollars)
Program	Total		Supplies and Materials
Program	Amount	Change	Amount	Change
Administration	6,935,000	0	500,000	0
Chief Information Office	9,592,000	0	1,131,000	0
Investigation	233,000	0	9,000	0
Executive Direction	991,000	0	259,000	0
Legal Services	366,000	214,000	61,000	0
State and Local Accountability	4,448,000	0	112,000	0
State Operations	5,698,000	500,000	72,000	0
Total	28,263,000	714,000	2,144,000	0

STATE OPERATIONS - GENERAL FUND
SUMMARY OF NONPERSONAL SERVICE AND MAINTENANCE UNDISTRIBUTED
APPROPRIATIONS AND CHANGES
FY 2018 RECOMMENDED CONTINUED
(dollars)
Program	Travel		Contractual Services
Program	Amount	Change	Amount	Change
Administration	90,000	0	6,193,000	0
Chief Information Office	153,000	0	6,856,000	0
Investigation	7,000	0	215,000	0
Executive Direction	167,000	0	510,000	0
Legal Services	8,000	0	289,000	214,000
State and Local Accountability	1,428,000	0	2,770,000	0
State Operations	60,000	0	4,907,000	500,000
Total	1,913,000	0	21,740,000	714,000

STATE OPERATIONS - GENERAL FUND
SUMMARY OF NONPERSONAL SERVICE AND MAINTENANCE UNDISTRIBUTED
APPROPRIATIONS AND CHANGES
FY 2018 RECOMMENDED CONTINUED
(dollars)
Program	Equipment		Maintenance Undistributed
Program	Amount	Change	Amount	Change
Administration	152,000	0	0	0
Chief Information Office	1,452,000	0	0	0
Investigation	2,000	0	0	0
Executive Direction	55,000	0	0	0
Legal Services	8,000	0	0	0
State and Local Accountability	138,000	0	0	0
State Operations	309,000	0	350,000	0
Total	2,116,000	0	350,000	0

STATE OPERATIONS - OTHER THAN GENERAL FUND
SUMMARY OF APPROPRIATIONS AND CHANGES
FY 2018 RECOMMENDED
(dollars)
Program	Total		Personal Service
Program	Amount	Change	Amount	Change
Chief Information Office	28,534,000	34,000	11,401,000	(36,000)
New York Environmental Protection and Spill Compensation	1,030,000	(18,000)	523,000	(11,000)
Executive Direction	2,075,000	(9,000)	1,290,000	(6,000)
Pension Investment and Public Finance Program	0	(2,740,000)	0	0
Retirement Services Program	110,724,000	2,276,000	53,645,000	(984,000)
Office of the State Deputy Comptroller for New York City	4,858,000	(61,000)	2,759,000	(37,000)
State and Local Accountability	2,620,000	(61,000)	1,270,000	(37,000)
State Operations	18,495,000	5,069,000	8,068,000	(169,000)
Total	168,336,000	4,490,000	78,956,000	(1,280,000)

STATE OPERATIONS - OTHER THAN GENERAL FUND
SUMMARY OF APPROPRIATIONS AND CHANGES
FY 2018 RECOMMENDED CONTINUED
(dollars)
Program	Nonpersonal Service
Program	Amount	Change
Chief Information Office	17,133,000	70,000
New York Environmental Protection and Spill Compensation	507,000	(7,000)
Executive Direction	785,000	(3,000)
Pension Investment and Public Finance Program	0	(2,740,000)
Retirement Services Program	57,079,000	3,260,000
Office of the State Deputy Comptroller for New York City	2,099,000	(24,000)
State and Local Accountability	1,350,000	(24,000)
State Operations	10,427,000	5,238,000
Total	89,380,000	5,770,000

AID TO LOCALITIES
ALL FUNDS FINANCIAL REQUIREMENTS BY FUND TYPE
APPROPRIATIONS
(dollars)
Fund Type	Available FY 2017	Recommended FY 2018	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 2017	Recommended FY 2018	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 2017	Recommended FY 2018	Change	Reappropriations FY 2018
IT Initiative Program
Capital Projects Fund	6,000,000	0	(6,000,000)	6,000,000
Total	6,000,000	0	(6,000,000)	6,000,000

Note: Most recent estimates as of 1/17/2017

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