Department of Audit and Control
The Executive Budget recommends:A full-time equivalent workforce of 2,331 positions, an increase of 45 FTEs over last year’s FTE workforce, this includes a:
26 FTE increase in the Administrative and Data Processing Services program;
5 FTE increase in the Management Audit and State Financial Services program;
14 FTE increase in the Payroll and Revenue Services program.
A $3.44 million increase in the Personal Service appropriation for the Administrative and Data Processing Services Program. This is a 26% increase over last year’s appropriation for personal service for this program more than the 9.5% necessary to reflect contractual raises and the 9% increase necessary to add 26 FTEs at $40,000 annually. We should clarify with OSC management what the amount of the increase is and what it will precisely fund. There is also a $5.3 million increases in the non-personal service appropriation for this program which is all for contractual services. The Executive Budget indicates that $2.9 million of this increase is for real estate leases and start-up expenses related to OSC’s new headquarters building in Albany. The remaining $2.4 million increase is for "system related expenses".
A 24.4 % increase in the personal service appropriation for the Investments and Cash Management program. This increase appears to be above the increase necessary to reflect contractual increases, particularly since no FTE increases are associated with the program and Executive Budget Appendix I shows real increase. We should clarify with OSC management what the amount of the increase is and what it will precisely fund.
A $765,000 increase in the non-personal service appropriation for the Management Audit and State Financial Services program and a $200,000 increase in the non-personal service appropriation for the Municipal Affairs program. Executive Budget Appendix I indicates that both these increases are for contractual services. We should clarify with OSC management what these contractual services increases will fund. It should also be noted that the increase in the personal service appropriation for both these programs are below the 9.5% we believe are necessary to fund contractual increases. Executive Budget Appendix I indicates that there is a $399,500 decrease in the personal service appropriation for the Management Audit and State Financial Services program and a $405,800 decrease in the personal service appropriation for the Municipal Affairs. We need to clarify this issue with OSC management.
A $11.3 million increase in the Fiduciary Fund appropriations, which finance the State Retirement program and its 734 FTEs and 45 FTEs in the Investment and Cash Management program. The Executive Budget indicates that $3.2 million of this increase reflects a current year deficiency for the Retirement System to address unanticipated workload increases resulting from changes in the State’s pension laws. Executive Budget Appendix 1 shows a "real" increase of $1,822,600 in the personal service appropriation for this program, about $400,000 above what is necessary to fund the 3.5% base contractual increases. There are no FTE increases expected for this program, so it unclear what this increase will fund. There is also a real $2.9 million increase in the non-personal service appropriation for the State Retirement program, no details are provided as to what this increase will fund.
| Department of Audit and Control | ||||
| Program Details-State Operations | ||||
| Enacted | Proposed | Change in | Percent | |
| Program | 2000-01 Budget | 2001-02 Budget | Appropriation | Change |
| All Funds | $160,449,500 | $199,686,400 | $39,236,900 | 24.5% |
| General Fund | $100,243,400 | $127,433,200 | $27,189,800 | 27.1% |
| Special Revenue-Other | $4,019,800 | $4,225,600 | $205,800 | 5.1% |
| Internal Service Fund | $2,568,300 | $3,090,500 | $522,200 | 20.3% |
| Fiduciary/Contingency Funds | $53,618,000 | $64,937,100 | $11,319,100 | 21.1% |
| Administration & EDP | $29,607,100 | $38,348,600 | $8,741,500 | 29.5% |
| Personal Service | $12,429,800 | $15,871,500 | $3,441,700 | 27.7% |
| Nonpersonal Service | $17,177,300 | $22,477,100 | $5,299,800 | 30.9% |
| Executive Direction | $4,157,300 | $4,589,300 | $432,000 | 10.4% |
| Personal Service | $2,205,400 | $2,590,200 | $384,800 | 17.4% |
| Nonpersonal Service | $639,600 | $639,600 | $0 | 0.0% |
| Maintenance Undist. | $54,000 | $54,000 | $0 | 0.0% |
| Internal Service | $1,258,300 | $1,305,500 | $47,200 | 3.8% |
| Investments & Cash Mgmt | $7,600,000 | $8,811,000 | $1,211,000 | 15.9% |
| Personal Service | $693,100 | $862,400 | $169,300 | 24.4% |
| Nonpersonal Service | $511,400 | $511,400 | $0 | 0.0% |
| Internal Service | $1,310,000 | $1,785,000 | $475,000 | 36.3% |
| Fiducary Funds | $5,085,500 | $5,652,200 | $566,700 | 11.1% |
| Legal Services | $2,399,900 | $2,789,500 | $389,600 | 16.2% |
| Personal Services | $2,382,700 | $2,772,300 | $389,600 | 16.4% |
| Nonpersonal Services | $17,200 | $17,200 | $0 | 0.0% |
| Mgmt Audit & State Fin Svcs | $26,637,600 | $29,364,400 | $2,726,800 | 10.2% |
| Personal Services | $24,656,000 | $26,617,800 | $1,961,800 | 8.0% |
| Nonpersonal Services | $1,981,600 | $2,746,600 | $765,000 | 38.6% |
| Municipal Affairs | $12,451,000 | $13,330,100 | $879,100 | 7.1% |
| Personal Service | $11,592,000 | $12,271,100 | $679,100 | 5.9% |
| Nonpersonal Service | $859,000 | $1,059,000 | $200,000 | 23.3% |
| NY Env. Spill Protection | $619,100 | $624,600 | $5,500 | 0.9% |
| Special Revenue-Other | $619,100 | $624,600 | $5,500 | 0.9% |
| Deputy Compt./NYC | $3,400,700 | $3,601,000 | $200,300 | 5.9% |
| Special Revenue-Other | $3,400,700 | $3,601,000 | $200,300 | 5.9% |
| Payroll & Revenue Services | $25,044,300 | $38,943,000 | $13,898,700 | 55.5% |
| Personal Service | $12,749,800 | $15,148,500 | $2,398,700 | 18.8% |
| Nonpersonal Service | $12,294,500 | $23,794,500 | $11,500,000 | 93.5% |
| State Retirement Program | $48,532,500 | $59,284,900 | $10,752,400 | 22.2% |
| Fiduciary Funds | $48,532,500 | $59,284,900 | $10,752,400 | 22.2% |