Audit and Control, Department of
skip breadcrumbsAgency Web Site: https://www.osc.state.ny.us/
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 several 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.
Major Programs
Executive Direction, Legal Services, Administration, and the Chief Information Office
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.
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.
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.
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.
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.
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.
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.
New York State Environmental Protection and Oil Spill Compensation Fund
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 the Department of Environmental Conservation. Moneys in this fund consist of receipts from a fee levied on each barrel of petroleum shipped into the State.
Budget Highlights
The FY 2026 Executive Budget recommends $598.1 million in All Funds appropriation for OSC, an overall increase of $30.7 million from the previous fiscal year attributed to general salary increases, operational growth, and funding to support anticipated maintenance costs on OSC’s Albany office building. The Agency’s workforce totals 2,915 FTEs, unchanged from the previous fiscal year.
| Category | Available FY 2025 |
Appropriations Recommended FY 2026 |
Change From FY 2025 |
Reappropriations Recommended FY 2026 |
|---|---|---|---|---|
| State Operations | 567,416,000 | 598,070,000 | 30,654,000 | 0 |
| Capital Projects | 0 | 0 | 0 | 33,494,000 |
| Total | 567,416,000 | 598,070,000 | 30,654,000 | 33,494,000 |
| Program | FY 2025 Estimated FTEs 03/31/25 |
FY 2026 Estimated FTEs 03/31/26 |
FTE Change |
|---|---|---|---|
| Administration | |||
| General Fund | 1,488 | 1,488 | 0 |
| Chief Information Office | |||
| Internal Service Funds | 151 | 151 | 0 |
| Executive Direction | |||
| Internal Service Funds | 25 | 25 | 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 | 1,066 | 1,066 | 0 |
| State and Local Accountability | |||
| Internal Service Funds | 14 | 14 | 0 |
| State Operations | |||
| Special Revenue Funds - Other | 138 | 138 | 0 |
| Total | 2,915 | 2,915 | 0 |
| Fund Type | Available FY 2025 |
Recommended FY 2026 |
Change |
|---|---|---|---|
| Fiduciary | 268,630,000 | 285,205,000 | 16,575,000 |
| General Fund | 169,240,000 | 179,662,000 | 10,422,000 |
| Internal Service Funds | 101,078,000 | 103,117,000 | 2,039,000 |
| Special Revenue Funds - Other | 28,468,000 | 30,086,000 | 1,618,000 |
| Total | 567,416,000 | 598,070,000 | 30,654,000 |
| Program | Available FY 2025 |
Recommended FY 2026 |
Change |
|---|---|---|---|
| Audit and Control | |||
| General Fund | 169,240,000 | 179,662,000 | 10,422,000 |
| Special Revenue Funds - Other | 119,000 | 119,000 | 0 |
| Chief Information Office | |||
| Internal Service Funds | 90,581,000 | 91,917,000 | 1,336,000 |
| College Choice Tuition Savings | |||
| Fiduciary | 1,558,000 | 1,558,000 | 0 |
| Executive Direction | |||
| Internal Service Funds | 3,080,000 | 3,617,000 | 537,000 |
| New York Environmental Protection and Spill Compensation | |||
| Special Revenue Funds - Other | 1,225,000 | 1,341,000 | 116,000 |
| Office of the State Deputy Comptroller for New York City | |||
| Special Revenue Funds - Other | 4,848,000 | 4,923,000 | 75,000 |
| Retirement Services Program | |||
| Fiduciary | 267,072,000 | 283,647,000 | 16,575,000 |
| State Operations | |||
| Internal Service Funds | 3,398,000 | 3,398,000 | 0 |
| Special Revenue Funds - Other | 22,276,000 | 23,703,000 | 1,427,000 |
| State and Local Accountability | |||
| Internal Service Funds | 4,019,000 | 4,185,000 | 166,000 |
| Total | 567,416,000 | 598,070,000 | 30,654,000 |
| Program | Total | Personal Service Regular (Annual Salaried) |
||
|---|---|---|---|---|
| Amount | Change | Amount | Change | |
| Audit and Control | 147,921,000 | 9,522,000 | 146,054,000 | 9,522,000 |
| Total | 147,921,000 | 9,522,000 | 146,054,000 | 9,522,000 |
| Program | Temporary Service (Nonannual Salaried) |
Holiday/Overtime Pay | ||
|---|---|---|---|---|
| Amount | Change | Amount | Change | |
| Audit and Control | 1,608,000 | 0 | 259,000 | 0 |
| Total | 1,608,000 | 0 | 259,000 | 0 |
| Program | Total | Supplies and Materials | ||
|---|---|---|---|---|
| Amount | Change | Amount | Change | |
| Audit and Control | 31,741,000 | 900,000 | 3,891,000 | 0 |
| Total | 31,741,000 | 900,000 | 3,891,000 | 0 |
| Program | Travel | Contractual Services | ||
|---|---|---|---|---|
| Amount | Change | Amount | Change | |
| Audit and Control | 1,474,000 | 0 | 24,508,000 | 900,000 |
| Total | 1,474,000 | 0 | 24,508,000 | 900,000 |
| Program | Equipment | |
|---|---|---|
| Amount | Change | |
| Audit and Control | 1,868,000 | 0 |
| Total | 1,868,000 | 0 |
| Program | Total | Personal Service | ||
|---|---|---|---|---|
| Amount | Change | Amount | Change | |
| Audit and Control | 119,000 | 0 | 0 | 0 |
| Chief Information Office | 91,917,000 | 1,336,000 | 18,336,000 | 795,000 |
| College Choice Tuition Savings | 1,558,000 | 0 | 682,000 | 0 |
| Executive Direction | 3,617,000 | 537,000 | 2,067,000 | 320,000 |
| New York Environmental Protection and Spill Compensation | 1,341,000 | 116,000 | 758,000 | 69,000 |
| Office of the State Deputy Comptroller for New York City | 4,923,000 | 75,000 | 2,858,000 | 31,000 |
| Retirement Services Program | 283,647,000 | 16,575,000 | 105,868,000 | 9,515,000 |
| State Operations | 27,101,000 | 1,427,000 | 16,717,000 | 1,614,000 |
| State and Local Accountability | 4,185,000 | 166,000 | 2,408,000 | 99,000 |
| Total | 418,408,000 | 20,232,000 | 149,694,000 | 12,443,000 |
| Program | Nonpersonal Service | |
|---|---|---|
| Amount | Change | |
| Audit and Control | 119,000 | 0 |
| Chief Information Office | 73,581,000 | 541,000 |
| College Choice Tuition Savings | 876,000 | 0 |
| Executive Direction | 1,550,000 | 217,000 |
| New York Environmental Protection and Spill Compensation | 583,000 | 47,000 |
| Office of the State Deputy Comptroller for New York City | 2,065,000 | 44,000 |
| Retirement Services Program | 177,779,000 | 7,060,000 |
| State Operations | 10,384,000 | (187,000) |
| State and Local Accountability | 1,777,000 | 67,000 |
| Total | 268,714,000 | 7,789,000 |
| Comprehensive Construction Program | Available FY 2025 |
Recommended FY 2026 |
Change | Reappropriations FY 2026 |
|---|---|---|---|---|
| IT Initiative Program | ||||
| Capital Projects Fund - Authority Bonds | 0 | 0 | 0 | 33,494,000 |
| Total | 0 | 0 | 0 | 33,494,000 |
Note: Most recent estimates as of 01/21/2025