Comptroller’s Directives and Memoranda

All directives have been updated with current contact information as of February 2014 notwithstanding the Issue Date of the Directive. The Bureau of Accountancy is currently conducting a comprehensive review and update of all Directives. Shaded language in current Directives indicates areas of high priority for review and potential updates.

Comptroller's Memoranda

Date CM NO. Files
12/19/2016 16-2
07/20/2016 16-1
06/04/2015 15-2
04/01/2015 15-1
03/11/2014 14-3
09/11/2013 14-1
06/22/2001 01-1

Comptroller's Directives/Memoranda

Date NO. Files
01/18/2005 1

Principles of Internal Control. As reissued on March 11, 2014

04/25/2013 2

Procedures for the Audit of Vouchers Submitted Under Cost Reimbursable Contractual Agreements. As reissued on March 11, 2014

12/06/2016 3

Procedures For The Administration Of Imprest Funds

02/09/2016 4

Contract Agency Monitoring and Reporting

11/21/2000 5

Audits of Agency Programs and Operations As reissued on March 11, 2014

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. As reissued on March 11, 2014

10/25/1996 8

Special Audit Procedures for High Risk Payment Vouchers As reissued on March 11, 2014

08/10/2012 9

General Procedures for the Administration of Cash and Securities Held as Collateral for Performance on Contracts, Franchises, Revocable Consents and Concessions and Other Agreements. As reissued on March 11, 2014

05/31/2011 10

Charges to the Capital Projects Fund. Updated on December 19, 2016

01/10/2017 11

Cash Accountability and Control

02/28/1997 12

Employee Benefit Funds - Uniform Reporting and Auditing Requirements. As reissued on March 11, 2014

11/24/1997 13

Payroll Procedures. As reissued on March 11, 2014

07/22/2004 14

Leave Balance Payments. As reissued on March 11, 2014

15

RESCINDED - Sept 1989 Special Procedures to Ensure the Timely Payment of Real Estate Taxes by Owners of Property Occupied by Delegate Agencies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. As reissued on March 11, 2014

17

RESCINDED - 9/89 Procedures for Desk Audit of Payroll and Personnel Changes

06/29/1998 18

Guidelines for the Management, Protection and Control of Agency Information and Information Processing Systems. As reissued on March 11, 2014

12/08/1993 19

Procedures for Recouping Payroll Overpayments to City Employees. As reissued on March 11, 2014

10/01/1981 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.

11/30/2012 21

Revenue and Receivable Monitoring. As reissued on March 11, 2014

05/25/2012 22

Component Unit and Fiduciary Fund Accounting, Audit and Financial Reporting. As reissued on March 11, 2014

05/20/1986 23

Monitoring and Accountability of Discretionary Funds Provided to Borough Presidents. As reissued on March 11, 2014

04/15/2004 24

Agency Purchasing Procedures and Controls. As reissued on March 11, 2014

05/22/1991 25

RESCINDED 4/15/04 - 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. As reissued on March 11, 2014

06/02/2014 27

Fiduciary Accounts: Procedures for Requesting, Controlling, and Monitoring

12/30/2003 28

Reporting Requirements for Public Administrators. As reissued on March 11, 2014

01/21/2016 29

Vendor/Customer Maintenance and Tax Reporting Requirements

05/31/2011 30

Capital Assets. As reissued on March 11, 2014

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 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