Department of Audit and Control

Department of Audit and Control

The Enacted Budget makes no changes to the Executive Budget’s State Operations appropriations (analysis as of March 31, 2009)

The Executive Budget recommends (analysis as of December 16, 2008):

A FY 2009-10 workforce of 2,643. This maintains the level of FTEs from the adjusted FTE level for FY 2008-09.

There is no difference between the estimated FTEs for SFY 2008-09 and the adjusted level of 2008-09 FTEs.

The total appropriation for Personal Service is $169.7 million, a 9.4% increase from SFY 2008-09.

An All Funds increase of $8.1 million (+3.3%) from SFY 2008-09.

The following programs had a significant increase in personal service funding that is not associated with an increase in FTEs. These funding and position changes should be clarified with management.
1. Administration Program (+$686,000 or +10.4%).
2. Chief Information Office Program (+$2.4 million or +20.3%).
3. Executive Direction Program (+$1.99 million or +30.6%).
4. Pension Investment and Public Finance Program (+$230,000 or +69.5%).
5. Pension Investment and Public Finance Program (under contingent and other appropriations) (+$854,000 or +14.6%).
6. State and Local Accountability Program (+$1.9 million or +5.3%).
7. Retirement Services Program, Common Retirement Fund, Fiduciary (+$5 million or +12.9%).

The following programs had a decrease in personal service funding that is not associated with a decrease in FTEs. These funding and position changes should be clarified with management.
1. NY Environment Protection and Spill Compensation Administration Program (-$14,000 or -2.6%).
2. State and Local Accountability Program, Grants Account, SRO (-$30,000 or -10%).
3. State Operations Program, Abandon Property Audit Account, SRO (-$2.4 million or -100%). This personal services appropriation was shifted to contractual services.

The Department of Audit and Control employed an estimated 335 FTE employees under consultant contracts in SFY 2008-09 at an estimated cost of $24.4 million or an average cost of $72,727 per consultant contract employee. It is estimated that the number of FTE employees employed under consultant contracts will decrease to 263 in SFY 2009-10, a decrease of 72 FTE employees. The consultants will be paid $22.4 million, in SFY 2009-10, and the average cost will increase to $85,145 per FTE consultant contract employee. The purpose and use of these contract employees, and whether they can be replaced by state employees should be clarified at statewide labor management.

The following programs had substantial decreases in the proposed contractual services appropriation when compared to SFY 2008-09:
1. Chief Information Office Program (-$1.9 million or -38.4%).
2. Executive Direction Program (-$633,000 or -48.1%).
3. Legal Service Program (-$124,000 or -36.5%).
4. Pension Investment and Public Finance Program (-$85,000 or -39.7%).
5. State and Local Accountability Program (-$1.2 million or -45.4%).
6. State Operations Program (-$3.98 million or -37.4%).

The Budget Briefing Book describes the establishment of a new Council on Shared State Operations to oversee the development of a “shared services” model in New York. Over the next few years, state agencies will work together to create shared service centers with expertise in six distinct operational areas. One of those areas described is a Financial Management System (FMS). The Division of the Budget, in partnership with the Office of the State Comptroller, will launch development of a system to support the delivery of statewide financial services including budgeting, procurement, accounts payable, and travel expense reporting.

Department of Audit and Control
Program Details-State Operations
	Enacted	Proposed	Enacted	Change in	Percent
Program	2008-09 Budget	2009-10 Budget	2009-10 Budget	Appropriation	Change
All Funds	$249,969,000	$258,113,000	$258,113,000	$8,144,000	3.3%
General Fund	$141,186,000	$141,457,000	$141,457,000	$271,000	0.2%
Special Revenue-Other (SRO)	$10,978,000	$11,008,000	$11,008,000	$30,000	0.3%
Internal Service Fund (ISF)	$4,101,000	$4,258,000	$4,258,000	$157,000	3.8%
Fiduciary/Contingency Funds	$93,704,000	$101,390,000	$101,390,000	$7,686,000	8.2%

Personal Services	$155,162,000	$169,740,000	$169,740,000	$14,578,000	9.4%
Contractual Services	$52,135,500	$46,240,000	$46,240,000	($5,895,500)	-11.3%

Administration Program	$12,189,000	$12,572,000	$12,572,000	$383,000	3.1%
Personal Service	$6,588,000	$7,274,000	$7,274,000	$686,000	10.4%
Regular	$6,438,000	$7,124,000	$7,124,000	$686,000	10.7%
Temporary service	$50,000	$50,000	$50,000	$0	0.0%
Holiday/overtime compensation	$100,000	$100,000	$100,000	$0	0.0%
Nonpersonal Service	$5,601,000	$5,298,000	$5,298,000	($303,000)	-5.4%
Supplies and materials	$346,000	$346,000	$346,000	$0	0.0%
Travel	$201,000	$201,000	$201,000	$0	0.0%
Contractual Services	$4,906,000	$4,603,000	$4,603,000	($303,000)	-6.2%
Equipment	$148,000	$148,000	$148,000	$0	0.0%

Chief Information Office Program	$18,943,000	$19,453,000	$19,453,000	$510,000	2.7%
Personal Service	$11,906,000	$14,323,000	$14,323,000	$2,417,000	20.3%
Regular	$11,406,000	$13,823,000	$13,823,000	$2,417,000	21.2%
Temporary service	$300,000	$300,000	$300,000	$0	0.0%
Holiday/overtime compensation	$200,000	$200,000	$200,000	$0	0.0%
Nonpersonal Service	$7,037,000	$5,130,000	$5,130,000	($1,907,000)	-27.1%
Supplies and materials	$550,000	$550,000	$550,000	$0	0.0%
Travel	$125,000	$125,000	$125,000	$0	0.0%
Contractual Services	$4,972,000	$3,065,000	$3,065,000	($1,907,000)	-38.4%
Equipment	$1,390,000	$1,390,000	$1,390,000	$0	0.0%

Executive Direction	$9,733,000	$11,247,000	$11,247,000	$1,514,000	15.6%
Personal Service	$6,512,000	$8,502,000	$8,502,000	$1,990,000	30.6%
Regular	$6,422,000	$8,412,000	$8,412,000	$1,990,000	31.0%
Temporary service	$75,000	$75,000	$75,000	$0	0.0%
Holiday/overtime compensation	$15,000	$15,000	$15,000	$0	0.0%
Nonpersonal Service	$1,510,000	$877,000	$877,000	($633,000)	-41.9%
Supplies and materials	$74,000	$74,000	$74,000	$0	0.0%
Travel	$91,000	$91,000	$91,000	$0	0.0%
Contractual Services	$1,315,000	$682,000	$682,000	($633,000)	-48.1%
Equipment	$30,000	$30,000	$30,000	$0	0.0%
Internal Service	$1,711,000	$1,868,000	$1,868,000	$157,000	9.2%

Exec Direction Internal Audit (ISF)	$1,711,000	$1,868,000	$1,868,000	$157,000	9.2%
Personal Service	$1,080,000	$1,201,000	$1,201,000	$121,000	11.2%
Regular	$1,032,000	$1,153,000	$1,153,000	$121,000	11.7%
Temporary Service	$48,000	$48,000	$48,000	$0	0.0%
Nonpersonal Service	$631,000	$667,000	$667,000	$36,000	5.7%
Supplies and materials	$24,000	$24,000	$24,000	$0	0.0%
Travel	$42,000	$42,000	$42,000	$0	0.0%
Contractual Services	$38,000	$38,000	$38,000	$0	0.0%
Fringe benefits	$492,000	$528,000	$528,000	$36,000	7.3%
Indirect costs	$35,000	$35,000	$35,000	$0	0.0%

Legal Services	$5,967,000	$6,308,000	$6,308,000	$341,000	5.7%
Personal Services	$5,467,000	$5,932,000	$5,932,000	$465,000	8.5%
Regular	$5,397,000	$5,862,000	$5,862,000	$465,000	8.6%
Temporary service	$50,000	$50,000	$50,000	$0	0.0%
Holiday/overtime compensation	$20,000	$20,000	$20,000	$0	0.0%
Nonpersonal Services	$500,000	$376,000	$376,000	($124,000)	-24.8%
Supplies and materials	$67,000	$67,000	$67,000	$0	0.0%
Travel	$73,000	$73,000	$73,000	$0	0.0%
Contractual Services	$340,000	$216,000	$216,000	($124,000)	-36.5%
Equipment	$20,000	$20,000	$20,000	$0	0.0%

NY Env Protect and Spill Compensation Admin Pgm (SRO)	$1,047,000	$1,018,000	$1,018,000	($29,000)	-2.8%
Personal Service	$537,000	$523,000	$523,000	($14,000)	-2.6%
Regular	$450,000	$436,000	$436,000	($14,000)	-3.1%
Temporary service	$87,000	$87,000	$87,000	$0	0.0%
Nonpersonal Service	$510,000	$495,000	$495,000	($15,000)	-2.9%
Supplies and materials	$30,000	$30,000	$30,000	$0	0.0%
Travel	$81,000	$81,000	$81,000	$0	0.0%
Contractual Services	$136,000	$112,000	$112,000	($24,000)	-17.6%
Fringe benefits	$246,000	$255,000	$255,000	$9,000	3.7%
Indirect costs	$17,000	$17,000	$17,000	$0	0.0%

Office of the Deputy Comptroller for NYC (SRO)	$4,287,000	$4,397,000	$4,397,000	$110,000	2.6%
Personal Service	$2,702,000	$2,759,000	$2,759,000	$57,000	2.1%
Regular	$2,654,000	$2,711,000	$2,711,000	$57,000	2.1%
Temporary service	$48,000	$48,000	$48,000	$0	0.0%
Nonpersonal Service	$1,585,000	$1,638,000	$1,638,000	$53,000	3.3%
Supplies and materials	$38,000	$38,000	$38,000	$0	0.0%
Travel	$12,000	$12,000	$12,000	$0	0.0%
Contractual Services	$207,000	$180,000	$180,000	($27,000)	-13.0%
Equipment	$13,000	$13,000	$13,000	$0	0.0%
Fringe benefits	$1,223,000	$1,303,000	$1,303,000	$80,000	6.5%
Indirect costs	$92,000	$92,000	$92,000	$0	0.0%

Pension Investment & Public Finance Pgm	$2,851,000	$2,996,000	$2,996,000	$145,000	5.1%
Personal Service	$331,000	$561,000	$561,000	$230,000	69.5%
Regular	$328,000	$558,000	$558,000	$230,000	70.1%
Temporary service	$3,000	$3,000	$3,000	$0	0.0%
Nonpersonal Service	$280,000	$195,000	$195,000	($85,000)	-30.4%
Supplies and materials	$12,000	$12,000	$12,000	$0	0.0%
Travel	$21,000	$21,000	$21,000	$0	0.0%
Contractual Services	$214,000	$129,000	$129,000	($85,000)	-39.7%
Equipment	$33,000	$33,000	$33,000	$0	0.0%
Internal Service Fund	$2,240,000	$2,240,000	$2,240,000	$0	0.0%

Banking Services (ISF)	$2,240,000	$2,240,000	$2,240,000	$0	0.0%
Nonpersonal Service	$2,240,000	$2,240,000	$2,240,000	$0	0.0%
Supplies and materials	$1,230,000	$1,230,000	$1,230,000	$0	0.0%
Contractual Services	$1,010,000	$1,010,000	$1,010,000	$0	0.0%

Fiducary Funds	$10,152,000	$11,288,000	$11,288,000	$1,136,000	11.2%

Pension Investment & Public Finance Prg (p.225)	$10,152,000	$11,288,000	$11,288,000	$1,136,000	11.2%
Personal Service	$5,842,000	$6,696,000	$6,696,000	$854,000	14.6%
Regular	$5,824,000	$6,678,000	$6,678,000	$854,000	14.7%
Temporary Service	$18,000	$18,000	$18,000	$0	0.0%
Nonpersonal Service	$4,310,000	$4,592,000	$4,592,000	$282,000	6.5%
Supplies and materials	$25,000	$25,000	$25,000	$0	0.0%
Travel	$91,000	$91,000	$91,000	$0	0.0%
Contractual Services	$1,290,000	$1,290,000	$1,290,000	$0	0.0%
Equipment	$2,000	$2,000	$2,000	$0	0.0%
Fringe benefits	$2,769,000	$3,051,000	$3,051,000	$282,000	10.2%
Indirect costs	$133,000	$133,000	$133,000	$0	0.0%

State and Local Accountability Pgm	$43,186,000	$43,864,000	$43,864,000	$678,000	1.6%
Personal Service	$36,511,000	$38,456,000	$38,456,000	$1,945,000	5.3%
Regular	$36,036,000	$37,981,000	$37,981,000	$1,945,000	5.4%
Temporary service	$275,000	$275,000	$275,000	$0	0.0%
Holiday/overtime compensation	$200,000	$200,000	$200,000	$0	0.0%
Nonpersonal Service	$6,130,000	$4,917,000	$4,917,000	($1,213,000)	-19.8%
Supplies and materials	$208,000	$206,000	$206,000	($2,000)	-1.0%
Travel	$2,971,000	$2,961,000	$2,961,000	($10,000)	-0.3%
Contractual Services	$2,637,000	$1,441,000	$1,441,000	($1,196,000)	-45.4%
Equipment	$314,000	$309,000	$309,000	($5,000)	-1.6%
Special Revenue-Other	$545,000	$491,000	$491,000	($54,000)	-9.9%

Grants Acct - (SRO)	$545,000	$491,000	$491,000	($54,000)	-9.9%
Personal Service	$300,000	$270,000	$270,000	($30,000)	-10.0%
Regular	$300,000	$270,000	$270,000	($30,000)	-10.0%
Nonpersonal Service	$245,000	$221,000	$221,000	($24,000)	-9.8%
Contractual Services	$245,000	$221,000	$221,000	($24,000)	-9.8%

State Operations Program	$58,062,000	$54,868,000	$54,868,000	($3,194,000)	-5.5%
Personal Service	$37,939,000	$38,726,000	$38,726,000	$787,000	2.1%
Regular	$36,522,000	$37,309,000	$37,309,000	$787,000	2.2%
Temporary service	$475,000	$475,000	$475,000	$0	0.0%
Holiday/overtime compensation	$942,000	$942,000	$942,000	$0	0.0%
Nonpersonal Service	$14,874,000	$10,890,000	$10,890,000	($3,984,000)	-26.8%
Supplies and materials	$458,000	$458,000	$458,000	$0	0.0%
Travel	$400,000	$400,000	$400,000	$0	0.0%
Contractual Services	$10,645,000	$6,661,000	$6,661,000	($3,984,000)	-37.4%
Equipment	$3,371,000	$3,371,000	$3,371,000	$0	0.0%
Special Revenue-Other	$5,099,000	$5,102,000	$5,102,000	$3,000	0.1%
Internal Service Fund	$150,000	$150,000	$150,000	$0	0.0%

Child Performers Protection Acct - (SRO)	$99,000	$102,000	$102,000	$3,000	3.0%
Personal Service	$65,000	$68,000	$68,000	$3,000	4.6%
Regular	$65,000	$68,000	$68,000	$3,000	4.6%
Nonpersonal Service	$34,000	$34,000	$34,000	$0	0.0%
Fringe benefits	$31,000	$31,000	$31,000	$0	0.0%
Indirect costs	$3,000	$3,000	$3,000	$0	0.0%

Statewide Training Acct (ISF)	$150,000	$150,000	$150,000	$0	0.0%
Nonpersonal Service	$150,000	$150,000	$150,000	$0	0.0%
Supplies and materials	$150,000	$150,000	$150,000	$0	0.0%

Abandon Property Audit Acct - (SRO)	$5,000,000	$5,000,000	$5,000,000	$0	0.0%
Personal Service	$2,411,500	$0	$0	($2,411,500)	-100.0%
Regular	$2,411,500	$0	$0	($2,411,500)	-100.0%
Nonpersonal Service	$2,588,500	$5,000,000	$5,000,000	$2,411,500	93.2%
Supplies and materials	$58,000	$58,000	$58,000	$0	0.0%
Travel	$100,000	$100,000	$100,000	$0	0.0%
Contractual Services	$2,384,500	$4,796,000	$4,796,000	$2,411,500	101.1%
Equipment	$46,000	$46,000	$46,000	$0	0.0%

Retirement Services Pgm (p.225)	$83,552,000	$90,102,000	$90,102,000	$6,550,000	7.8%
Fiduciary Funds	$83,552,000	$90,102,000	$90,102,000	$6,550,000	7.8%

Common Retirement Fund (Fiduciary)	$83,552,000	$90,102,000	$90,102,000	$6,550,000	7.8%
Personal Service	$39,382,000	$44,449,000	$44,449,000	$5,067,000	12.9%
Regular	$39,223,000	$42,290,000	$42,290,000	$3,067,000	7.8%
Temporary Service	$159,000	$159,000	$159,000	$0	0.0%
Holiday/overtime compensation	$0	$2,000,000	$2,000,000	$2,000,000	100.0%
Nonpersonal Service	$44,170,000	$45,653,000	$45,653,000	$1,483,000	3.4%
Supplies and materials	$669,000	$669,000	$669,000	$0	0.0%
Travel	$894,000	$894,000	$894,000	$0	0.0%
Contractual Services	$21,796,000	$21,796,000	$21,796,000	$0	0.0%
Equipment	$1,650,000	$1,650,000	$1,650,000	$0	0.0%
Fringe benefits	$17,866,000	$19,349,000	$19,349,000	$1,483,000	8.3%
Indirect costs	$1,295,000	$1,295,000	$1,295,000	$0	0.0%