To provide accounting and financial services, to administer employee and retiree
benefits, to develop accounting policy and exercise accounting oversight, and to
prepare financial reports for state, federal and municipal governments and the
The responsibilities of the Office of the State Comptroller (OSC) were first
charged in the State Constitution in 1786, and have been expanded 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 provide for the budgetary and financial reporting needs of the
executive branch through the Core-CT computerized system; to pay all wages and
salaries of state employees; and to administer miscellaneous appropriations
including the procurement of medical, dental and pharmacy benefits.
The bulk of the Comptroller's statutory requirements are detailed in CGS
Secs. 3-111 through 3-123.
The office is organized by seven divisions:
Accounts Payable Division
The Accounts Payable Division manages the centralized accounts payable
function for the state, maintains a database of more than 126,000 records on
state vendor profiles, initiates and monitors the process for paying and
settling the state's obligations, examines state encumbrances and expenditures
for compliance, conducts pre-audits of procurement requests for $1 million or
more, and addresses a variety of necessary federal and state requirements and
Freedom of Information requests.
The division processes special payments such as tax-exempt bond funds, debt
service, state legal settlements, land condemnations, human resource benefits,
federal pass-through and state grants. These payments are processed through
various methods such as checks, Automated Clearing House (ACH, also known as
electronic funds transfer or EFT), wire transfers, and inter-agency transfers.
The division enforces the statutory, regulatory and accounting provisions
mandated by state and federal law and by the comptroller's policies; facilitates
the execution of state grant programs for payment to municipalities and/or
non-profit organizations; produces reports of payments to municipalities and
provides assistance to municipalities' independent auditors in the
reconciliation of such payments; maintains financial records, including
garnishments/offsets through the vendor file database within the state's 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 other state agencies' business office staff; processes
and distributes forms for certain vendors, grantees and the Internal Revenue
Budget and Financial Analysis Division
The Budget and Financial Analysis Division performs the state's accounting
and financial reporting functions. The division is responsible for posting,
analyzing and reporting 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 comptroller's direction, the division prepares a monthly
analysis of the state's budget condition that contains the financial statements
for the latest month and projections for the budget position to year's end.
The division publishes two of the comptroller's annual financial reports -- a
budgetary base (modified cash basis of accounting) report that details and
analyzes state expenditures, receipts, and capital budget activities for the
fiscal year; and a Comprehensive Annual Financial Report (CAFR) prepared in
accordance with Generally Accepted Accounting Principles (GAAP) that analyzes
the state's overall fiscal position and provides audited financial statements
for state and state-supported fiscal activities.
The division develops and implements complex accounting systems and
procedures for state agencies to maximize accountability, standardization and
cost effectiveness; conducts independent audits; 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; and monitors the activity on Trustee Accounts within
It is responsible for the management of the state's real and personal
property for insurance and accounting purposes, as well as maintaining casualty
loss records. The division administers the statewide purchasing card and fuel
card programs, including auditing and compliance reviews of the daily
transactions of each of the 1,850 cardholders.
Staff members are available to provide assistance to state agencies in the
implementation of and interpretation of accounting procedures.
Healthcare Policy & Benefit Services Division
The Healthcare Policy & Benefit Services Division administers benefits
programs for all state employees, retirees, and their families. The largest
programs are the medical, pharmacy, and dental benefit programs covering over
200,000 lives. The division is responsible for the contract procurement,
administration, and evaluation of these programs.
The division provides administrative support to the Healthcare Cost
Containment Committee, as well as substantive updates on the patient-centered
medical home initiative, eligibility for and enrollment in the state employee
and retiree health plan, and rates and utilization issues.
In 2010, the division implemented a new prescription purchasing initiative that
could save municipal and state taxpayers millions of dollars. The Connecticut
Prescription Partnership is a strictly voluntary partnership that permits towns
and cities to join the state's self-insured pharmacy benefit program and achieve
significant savings by purchasing drugs through the state.
The division is working on new and expanded opportunities for municipalities and
non-profits to procure health care in coordination with the state, potentially
saving significant dollars and resources.
The division is also responsible for administrating the State of Connecticut
Defined Contribution Plans, including oversight of investments which are
currently in excess of $3.2 billion.
The division also coordinates group life insurance, unemployment insurance
and supplemental benefits for state employees.
Information Technology Division
The Information Technology Division is an inter-agency team that supports and
helps maintain Core-CT, the statewide financial, human resource, and payroll
system. Core-CT performs the state's accounting, accounts payable, accounts
receivable, purchasing, billing, project management, human resource, time and
attendance, payroll, and benefits administration functions and is used by well
over 10,000 state employees. In total there are approximately 50 employees of
the Office of the State Comptroller who work full time on supporting the
The division is responsible for the maintenance and upgrade of Core-CT, and
provides analysis for the comptroller regarding strategic information technology
issues impacting the state.
Management Services Division
The Management Services Division provides policy and program direction for
certain administrative functions of the Office of the State Comptroller and
develops and executes the agency budget.
The division administers accounting, accounts payable, purchasing, financial
reporting and analysis, contract administration, tuition, travel and training
reimbursement, and paycheck and deposit advice and distribution for state
employees and retirees. It also provides comprehensive support for security,
facility management, courier, and telephone services.
The division monitors legislative initiatives affecting the agency's budget
and other programs under its jurisdiction. It also interprets constitutional and
statutory provisions affecting state financial expenditures and revenues for the
proper application and reporting of state monies and securities to various state
and federal agencies on multiple statewide accounts and programs, including
Other Post Employment Benefit (OPEB) accounts, active and retiree health
insurance appropriations, disability payments for collective bargaining
employees, employers' unemployment compensation payments to the State Department
of Labor, tuition, travel and training reimbursements to collective bargaining
employees, Funds Awaiting Distribution accounts, and court-ordered Adjudicated
The division reconciles and posts the bi-weekly state employee payroll to the
appropriate miscellaneous accounts to allow payments of the fringe benefits,
which has an annualized total of approximately $2 billion.
The division's Technology Support Unit develops and maintains the
comptroller's technical infrastructure, including local area network (LAN)
planning, 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 and is responsible for web development
and maintenance for the comptroller's Intranet and Internet web sites.
Payroll Services Division
The Payroll Services Division pays all state employees; coordinates all
payroll deductions; 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 direct
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.
The division implemented ePay, an initiative to transition the state to a
paperless payroll system that will save significant state resources. This pilot
program is enabling thousands of state employees to receive electronic pay
statements, with the ultimate goal of moving virtually all state employees to
the paperless system.
The division staff also produces information requests for state employees,
state agencies, outside organizations, and the general public, including the
Retirement Services Division
The Retirement Services Division administers state pension plans serving more
than 40,000 state retirees.
In providing oversight and management of the state pension plans, the
division performs a comprehensive package of services including retirement
counseling and administrative support to the Connecticut State Employees
It receives and processes retirement applications from state agencies, and it
manages computer, accounting, investigatory, payroll, training, record-keeping,
and compliance activities related to the state's complex retirement programs.
The division analyzes and implements ever-changing statutory, collectively
bargained, and federally mandated revisions to the pension plans within its
jurisdiction. It plans, researches and develops new products based on retirement
conditions and trends.
This page was last updated on:
June 22, 2015