Office of the State Comptroller






At a Glance


NANCY WYMAN, State Comptroller

Mark E. Ojakian, Deputy Comptroller

Established - 1786

Statutory authority - State Constitution

Central office - 55 Elm Street,

Hartford, CT 06106-1775

Average number of full-time employees Ė 252†††

Recurring operating expenses - $26 million

Systems development expenses - $1.6 million

Capital outlay - $ 31,985





To provide accounting and financial services, to administer employee benefits, to develop accounting policy and exercise accounting oversight, and to prepare financial reports for state, federal and municipal governments and the public.


Statutory Responsibility

†††† The responsibilities of the Office of the State Comptroller (OSC) were first laid down in the State Constitution in 1786, and have been amplified over the years in the Connecticut General Statutes. According to Article Fourth, Section 24 of the State Constitution, the State Comptroller "shall adjust and settle all public accounts and demands, except grants and orders of the general assembly. He shall prescribe the mode of keeping and rendering all public accounts."

†††† In addition, state law charges the office to adjust and/or settle all demands against the state not first adjusted and settled by the General Assembly; to prepare all accounting statements relating to the financial condition of the state; to pay all wages and salaries of state employees; to develop and implement new computerized payroll, personnel, accounting and budgeting systems; and to administer miscellaneous appropriations for employee taxes, health services and insurance, as well as grants to police, firefighters and municipalities.

†††† The bulk of the Comptroller's statutory requirements are detailed in CGS Secs. 3-111 through 3-123.


†††† The office is organized by six divisions:

Accounts Payable Division

†††† The Accounts Payable Division within the Office of the State Comptroller manages the centralized accounts payable function for the state, maintains the 90,000-plus record vendor profile database that properly identifies the vendors that provide goods and services to the state and is used by expending state agencies, initiates and monitors the pay cycle process for the generation of payments in settlement of the stateís obligations, conducts post transactional examinations of encumbrances and expenditures for compliance, and performs a variety of necessary processing activities to satisfy federal or state requirements or in response to requests under Freedom of Information, and others.††

†††† The Division also processes special payments such as tax-exempt bond funds, debt service, legal settlements (involving the state), land condemnations, federal pass-through and state grants, etc., through various methods such as checks, Automated Clearing House (ACH, also known as electronic funds transfer or EFT), wire transfers, and interagency transfers.

†††† The Division enforces the statutory, regulatory and accounting provisions mandated by state and federal law and by the Comptrollerís policies; facilitates the execution of statutory grant programs for payment to municipalities and/or not for profit organizations; generates summary and detailed reports of payments to municipalities and provides assistance to the municipalitiesí independent auditors in the reconciliation of such payments; maintains financial records, including garnishments/offsets through the vendor file database within the stateís Core-CT administrative and financial system; assists agencies in processing transactions and troubleshooting problems with such transactions in Core-CT; develops manuals and provides training to the agenciesí business office staff; develops test scripts for system functional testing; processes and distributes Forms 1099-MISC,1099-S and 1099-G to certain vendors, grantees and theInternal Revenue Service.


Budget and Financial Analysis Division

†††† The Budget and Financial Analysis Division performs the stateís accounting, cost accounting and financial reporting functions. The division posts, analyzes and reports state expenditures and receipts by fund and account category inclusive of federal and other funding sources.

†††† The division computes and reports direct and indirect costs associated with major state programs. This cost data is recorded and maintained in accordance with federal law and is used to secure reimbursements from federal and other funding sources. At the Comptrollerís direction, the division prepares a monthly analysis of the stateís budget condition that contains the financial statements for the latest month and projects the budget position to yearís end.

†††† The division publishes two of the Comptrollerís annual financial reports: 1) a budgetary base (modified cash basis of accounting) report that details and analyzes state expenditures, receipts, and capital budget activities for the fiscal year; 2) a Comprehensive Annual Financial Report (CAFR) prepared in accordance with Generally Accepted Accounting Principles that analyzes the stateís overall fiscal position and provides audited financial statements for state and state supported fiscal activities.


Fiscal Policy Division

†††† The Fiscal Policy Division consists of the Statewide Programs, Network Support and Technology Management Units. Our Statewide Programs Unit provides overall policy and program direction to the Office of the State Comptroller and its subsidiary programs.The unit develops and promulgates complex accounting systems and procedures for use by state agencies to maximize accountability, standardization and cost effectiveness; monitors agency compliance with these systems and procedures; performs analysis/interpretation and statewide dissemination of changes occurring as a result of collective bargaining contracts and negotiations; monitors the activity on Trustee Accounts within State agencies.

†††† In addition, the unit administers the statewide tuition reimbursement, travel and training programs by reviewing the programs to ensure conformance to contractual, regulatory and statutory obligations. It is responsible for the management of the stateís real and personal property for insurance and accounting purposes, as well as maintaining the stateís casualty loss records. The statewide purchasing card program is administered in this unit which includes auditing the daily transactions of each of the 1,900 cardholders and conducting compliance reviews with current policies and procedures.

†††† Staff members are available to provide assistance to state agencies in the implementation and interpretation of accounting procedures.Independent audits are conducted each year to supplement the work of the Auditors of Public Accounts and the unit performs agency internal control reviews and conducts fact-finding activities at the request of the Comptroller to support decisions impacting accounting and financial reporting systems.

†††† The Network Support Unit has primary responsibility for developing and maintaining OSCís technical infrastructure. Technical services provided include: local area network (LAN) planning, administration, and support; personal computer (PC) installation and troubleshooting, training in desktop software applications, help desk support for all PC users, and development of custom PC/LAN applications. The Agency Technology Manager assists the Comptroller in strategic Information Technology (IT) planning and coordinates OSCís procurement of IT hardware, software and services.

†††† The Technology Management Unit is responsible for the web development, design and maintenance of the Comptrollerís Intranet and Internet web sites and provides support services for the Core-CT Financial and HRMS Systems, manages the laser printing of all negotiable documents and reports, provides processing services and support, including production control, input/output control, data and system security for legacy OSC systems.The unit also provides support services including courier services, the final processing of the negotiable documents and laser report distribution.


Information Technology Division

†††† The employees of the Information Technology Division are assigned to the inter-agency team that supports and maintains Core-CT, the Stateís enterprise-wide financial, human resource, and payroll system. The Director of the Division is one of the directors responsible for overseeing the operation of Core-CT. The system performs the Stateís accounting, accounts payable, accounts receivable, purchasing, billing, project management, human resource, time and attendance, payroll, and benefits administration functions and used by over 10,000 state employees. In total there are approximately 50 OSC employees who work full time on supporting the operation of the system.

†††† The Director of the Division also provides the Comptroller with advice and analysis regarding strategic information technology issues impacting the State of Connecticut.


Payroll Services Division

†††† The Payroll Services Division pays all state employees, handles all payroll deductions, and maintains records on payroll taxes and deposits federal and state income tax withholding and social security contributions. It pre-audits and issues state employee and deduction checks on a bi-weekly basis; submits deduction reports; maintains wage execution records, and administers savings bonds and direct deposit programs.

†††† The payroll system accommodates unique state payroll requirements including interfaces with central agencies, mass salary changes, collective bargaining information, complex accounting transactions and extensive management reporting.


Retirement & Benefit Services Division

†††† As agent of the State Employees Retirement Commission, the Division administers all state pension plans except the Teachers Retirement System, providing a comprehensive package of services ranging from pre-retirement counseling to post-mortem accounting.

††††† The Division provides counseling services to members of the pension plans it administers; manages computer, accounting, investigatory, payroll, training, record-keeping, and compliance activities attendant to the stateís complex retirement programs; analyzes and implements statutory, collectively bargained, and federally mandated revisions to the pension plans within its jurisdiction; and plans and develops new products and services on the basis of research and analysis of retirement conditions and trends.

†††† The Division also administers state employee benefits, and manages the state deferred compensation plan. More specifically, it provides direction for plan design, benefit administration and interpretation and policy for all state insurance benefits including medical, surgical, hospital, and life insurance.