Audit and Control, Department of
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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.
| 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 |
| 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 |
| 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 |
| 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 |
| 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 |
| 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 |
| 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 |
| 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) |
| 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) |
| 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 |
| 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) |
| 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 |
| 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 |
| 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