Comptroller’s Directives and Memoranda

Comptroller's Memoranda

Date CM NO. Files
07/20/2016 16-1
06/04/2015 15-2

Comptroller's Directives

Date NO. Files
05/17/2019 1

Principles of Internal Control
04/25/2013 2

Procedures for the Audit of Vouchers Submitted Under Cost Reimbursable Contractual Agreements
12/06/2016 3

Administration Of Imprest Funds
4

RESCINDED – April 2018 – Contract Agency Monitoring and Reporting
11/21/2000 5

Audits of Agency Programs and Operations

12/30/2016 6

Travel, Meals, Lodging and Miscellaneous Agency Expenses
06/04/2015 7

Audit of Requests For Payment Received Under Contracts for Construction, Equipment, and Construction-Related Services
8

RESCINDED – January 2023 – Special Audit Procedures for High Risk Payment Vouchers
01/30/2018 9

Administration of Cash and Securities that The City of New York Holds as Collateral for Performance on Contracts, Franchises, Revocable Consents and Concessions, and Other Agreements
02/17/2023 10

Charges to the Capital Projects Fund
01/10/2017 11

Cash Accountability and Control
02/28/1997 12

Employee Benefit Funds - Uniform Reporting and Auditing Requirements
11/24/1997 13

Payroll Procedures
07/22/2004 14

Leave Balance Payments
15

RESCINDED - September 1989 - Special Procedures to Ensure the Timely Payment of Real Estate Taxes by Owners of Property Occupied by Delegate Agencies
01/01/1979 16

Procedure for Rendering Forfeit and Void Contracts of Contractors Participating in Illegal International Boycotts
17

RESCINDED - September 1989 - Procedures for Desk Audit of Payroll and Personnel Changes
18

RESCINDED - December 2017 - Guidelines for the Management, Protection and Control of Agency Information and Information Processing Systems
12/08/1993 19

Procedures for Recouping Payroll Overpayments to City Employees
20

RESCINDED – August 2015 – Procedures Required for Voluntary Hospitals to Substantiate Medicaid Claims for Inpatient Services, as the City of New York no longer processes the claims addressed in this Directive
06/03/2022 21

Revenue and Receivable Monitoring
04/19/2018 22

Accounting, Financial Reporting, and Audit Requirements for Entities Included in the Financial Reporting Entity of The City of New York.
05/20/1986 23

Monitoring and Accountability of Discretionary Funds Provided to Borough Presidents
02/08/2022 24

Agency Purchasing Controls For Certain Non-Procurement Transactions Processed through the City of New York’s Financial Management System
25

RESCINDED - April 2004 - PLEASE SEE DIRECTIVE 24: AGENCY PURCHASING PROCEDURES AND CONTROLS. [Guidelines for the Use and Submission of Miscellaneous Vouchers] [C.M. 91-3: Instructions for Use of Agency Encumbrance]
06/18/1993 26

Registration of Franchises, Concessions and Revocable Consents
04/16/2020 27

Requesting, Controlling, and Monitoring Designated Funds
12/30/2003 28

Reporting Requirements for Public Administrators
01/28/2022 29

Vendor/Customer Maintenance and Tax Reporting Requirements
05/31/2011 30

Capital Assets
05/01/2014 31

Special Audit Procedures For Information Technology Consulting And Other Information Technology Professional Services Payment Requests Under Contracts Specifying Payment To A Vendor Based On Time

The Comptroller or his designee may waive provisions of the Directives if it is determined that adherence to a provision in a particular circumstance is not feasible or would not be in the City’s best interest. In order to obtain a waiver from any of the provisions in a Directive, a City agency must submit a request in writing using the Application for Waiver from Requirements of the Comptroller’s Internal Control and Accountability Directives Form (see link below). Requests for waivers of more than one Directive must be submitted by using a separate application for each Directive. All waiver requests must:

  • Specify the provision(s) in the Directive(s) the Agency seeks to be waived.
  • Describe the project, activity, or undertaking involved that gives rise to the request.
  • Explain why it is not feasible to comply with the provision that the agency seeks to be waived, and describe and document all past efforts to comply with the provision.
  • Demonstrate that it is in the City’s best interest for the Comptroller to waive the applicable provision under the circumstances presented.
  • Specify the time period for which the waiver is needed.
  • Include a PDF of the form with the signature of the Agency Head or his/her designee.

Requests for waivers that would violate laws, regulations, bond covenants, collective bargaining agreements or similar authorities will not be granted by this office.
The Bureau of Accountancy is currently conducting a comprehensive review and update of all Directives.
The Application for Waiver From Requirements of the Comptroller’s Internal Control and Accountability Directives form may be downloaded from the following link:

Download Waiver From Requirements of the Comptroller’s Internal Control Application Form

Please submit the Application for Waiver From Requirements of the Comptroller’s Internal Control and Accountability Directives form to the following email address: Directives@comptroller.nyc.gov.

All questions regarding these Directives or the waiver process should be directed by email to: Directives@comptroller.nyc.gov; by telephone to the Directives hotline: (212) 669-3675; or by mail to:

The Office of the Comptroller
Attention: Technical & Professional Standards Unit
Bureau of Accountancy
David N. Dinkins Municipal Building
One Centre Street, Room 200 South
New York, NY 10007
$242 billion
Aug
2022