Department of Audit & Control

Department of Audit & Control

Analysis as of February 4, 2000:

According to the Assembly and Senate $5,300,000 of the $6,851,700 increase in the Payroll and Revenue Services Program is due to a change in the manner of funding contracts with out-of-state Unclaimed Funds revenue contracts. Previously these contracts were funded off-budget. $1,280,200 of the $6.8 million increase is for personal service adjustments including annualizing 58 temporary positions which eliminated an unclaimed funds backlog; another $703,000 is for increased contractual expenses for consultants providing external support to the Unclaimed Funds program which involves privatizing the claims processing function; and another $45,000 is for contractual expenses related to the Anderson consulting phase-out. These increases are partially offset by a $560,000 decrease resulting from the elimination of non-recurring costs for the new computer system for the Unclaimed Funds program.
According to the Assembly and Senate the $1,354,600 decrease in the appropriation for the Administration and Data Processing Services program results from several changes including:

(-)$2,173,600 due to the elimination of the maintenance undistributed appropriation for the PaySR payroll system;
(-)$906,000 contractual service expenses associated with nonrecurring Y2K and network upgrades;
(+)$338,600 for contractual service expenses associated with the new Albany office building;
(+)$853,000 for software maintenance and tax upgrades for the new payroll computer system; and
(+)$151,800 for normal personal service adjustments.

According to the Assembly there is a $1,350,300 net General Fund increase in the new Management Audit and State Financial Services program which results from several factors including:

(+)$956,300 for contractual expenses associated with the move from the 270 Broadway office in Manhattan;
(+)$400,000 for contractual expenses associated with the redesign of the central accounting system; and
(-)$86,000 for personal service adjustments.

There were no changes made to the State Operations portion of the Department’s budget in the Governor’s 30-day amendments to the Executive Budget.

The Executive Budget recommends (analysis as of January 20, 2000):

An increase of 72 ASAFL positions including 20 new positions in the Administrative and Data Processing program, 58 new positions in the Payroll and Revenue Services program, and 2 new positions in the State Retirement program. These ASAFL position gains are offset by the loss of 6 positions in the Management, Audit and Financial Services program and the loss of 2 positions in the Municipal Affairs program. The information provided by GOER calls into question whether any real position gains will occur since it states that 56 positions will be loss through attrition for the entire agency which will be offset by 29 new positions. It is difficult to analyze this year’s budget for Audit and Control because there has been a reorganization of the agency’s budget and last year’s enacted budget does not reflect this reorganization. Therefore, some major program to program comparisons cannot be made. It appears that the Pre-Audit and Management Audit programs were merged into the new Management and State Financial Services program

An overall $9 million increase in the State Operations budget, $6.8 million of which is in the Payroll and Revenue Services program. $3.2 million of this $6.8 million increase is for personal services and $3.6 million is for non-personal services. Most of the $3.6 million increase is for contractual services relating to the new payroll system. The total amount available for contractual services under this program is $12.1 million.

The Executive Budget Appendix states that $5.8 million in additional funding is provided for "auditing costs of unclaimed funds activities that were previously supported by revenues of the program". The appropriation bill and the Executive Budget Appendix tables do not clearly identify this increase although they must be contained in the Payroll and Revenue Services program since it is the on program to have an increase of this magnitude

An increase of $824,400 in personal services for the Administrative and Data Processing Services program.

The Executive Budget appendix states that $1.5 million is additional funding is provided for real estate leases and the start-up expenses for the department’s new headquarters building in Albany. However, the appropriation bill and the Executive Budget Appendix tables do not clearly identify this increase.

Department of Audit and Control
Program Details-State Operations
	Enacted	Proposed	Change in	Percent
Program	1999-00 Budget	2000-01 Budget	Appropriation	Change
All Funds	$97,820,000	$106,831,500	$9,011,500	9.2%
General Fund	$92,339,000	$100,243,400	$7,904,400	8.6%
Special Revenue-Other	$4,215,000	$4,019,800	($195,200)	-4.6%
Internal Service Fund	$1,266,000	$2,568,300	$1,302,300	102.9%
			$0
Administration & EDP	$30,961,700	$29,607,100	($1,354,600)	-4.4%
Personal Service	$11,605,400	$12,429,800	$824,400	7.1%
Nonpersonal Service	$17,182,700	$17,177,300	($5,400)	0.0%
MaintenanceUndist.	$2,173,600	$0	($2,173,600)	-100.0%

Executive Direction	$4,044,600	$4,157,300	$112,700	2.8%
Personal Service	$2,085,000	$2,205,400	$120,400	5.8%
Nonpersonal Service	$639,600	$639,600	$0	0.0%
Maintenance Undist.	$54,000	$54,000	$0	0.0%
Internal Service	$1,266,000	$1,258,300	($7,700)	-0.6%

Investments & Cash Mgmt	$6,095,500	$7,600,000	$1,504,500	24.7%
Personal Service	$629,900	$693,100	$63,200	10.0%
Nonpersonal Service	$511,400	$511,400	$0	0.0%
Internal Service	$0	$1,310,000	$1,310,000	100.0%
Fiducary Funds	$4,954,200	$5,085,500	$131,300	2.7%

Legal Services	$2,451,000	$2,399,900	($51,100)	-2.1%
Personal Services	$2,433,800	$2,382,700	($51,100)	-2.1%
Nonpersonal Services	$17,200	$17,200	$0	0.0%

Mgmt Audit & State Fin Svcs	$0	$26,637,600	$26,637,600	100.0%
Personal Services	$0	$24,656,000	$24,656,000	100.0%
Nonpersonal Services	$0	$1,981,600	$1,981,600	100.0%

Municipal Affairs	$11,526,500	$12,451,000	$924,500	8.0%
Personal Service	$10,907,500	$11,592,000	$684,500	6.3%
Nonpersonal Service	$619,000	$859,000	$240,000	38.8%

NY Env. Spill Protection	$603,000	$619,100	$16,100	2.7%
Special Revenue-Other	$603,000	$619,100	$16,100	2.7%

Deputy Compt./NYC	$5,533,200	$3,400,700	($2,132,500)	-38.5%
Personal Service	$1,843,500	$0	($1,843,500)	-100.0%
Nonpersonal Service	$77,700	$0	($77,700)	-100.0%
Special Revenue-Other	$3,612,000	$3,400,700	($211,300)	-5.8%

Payroll & Revenue Services	$0	$25,044,300	$25,044,300	100.0%
Personal Service	$0	$12,749,800	$12,749,800	100.0%
Nonpersonal Service	$0	$12,294,500	$12,294,500	100.0%

State Retirement Program	$47,293,000	$48,532,500	$1,239,500	2.6%
Fiduciary Funds	$47,293,000	$48,532,500	$1,239,500	2.6%

Pre-Audit Program	$18,380,000	$0	($18,380,000)	-100.0%
Personal Service	$13,444,500	$0	($13,444,500)	-100.0%
Nonpersonal Service	$99,300	$0	($99,300)	-100.0%
Maintenance Undistributed	$4,836,200	$0	($4,836,200)	-100.0%
			$0
Management Audit	$13,726,100	$0	($13,726,100)	-100.0%
Personal Service	$13,023,500	$0	($13,023,500)	-100.0%
Nonpersonal Service	$272,600	$0	($272,600)	-100.0%
Maintenance Undistributed	$430,000	$0	($430,000)	-100.0%
			$0
Justice Court	$689,400	$0	($689,400)	-100.0%
Personal Service	$689,400	$0	($689,400)	-100.0%
			$0
Unclaimed Property	$8,763,200	$0	($8,763,200)	-100.0%
Personal Service	$4,978,700	$0	($4,978,700)	-100.0%
Nonpersonal Service	$2,168,500	$0	($2,168,500)	-100.0%
Maintenance Undistributed	$1,616,000	$0	($1,616,000)	-100.0%

Last Updated on 02/03/00