Bureau of Accountancy

Directives & Memoranda

Accountancy issues the Comptroller's Internal Control and Accountability Directives and Comptroller's Memoranda (CMs). The directives, which establish Citywide policies on a variety of accounting and internal control issues are issued in accordance with the Comptroller’s mandated responsibilities under New York City Charter Section 93(h) and 93(m).

Comptroller's Directives cover a broad array of management issues, internal controls, and procedures important to the efficient and effective operation of City agencies. Topics range from specific procedures for insuring that data is properly and accurately recorded in  the City's central budget and accounting system (FMS), to broader administrative and management controls over various aspects of City Agency business such as information processing systems (No. 18) and Agency conducted audits (No. 5).

Existing Comptroller's Directives and Comptroller's Memoranda

There are a number of Comptroller's Directives and Memoranda that are not available for downloading at this time. For copies, please contact General Inquiry at 212-669-4027

 

DATE	CM NO.		COMPTROLLER'S MEMORANDUM TITLE
6/22/2001	01-1		Guidelines for Use of Procurement/Purchasing Cards
DATE		NO.	COMPTROLLER'S DIRECTIVE / MEMORANDUM TITLE
1/18/2005		1.	Principles of Internal Control [C.M.: Filing of Comptroller’s Directive, “Financial Integrity Statement] [Checklist, “Agency Evaluation of Internal Controls – Directive 1”]
4/25/2013		2.	Procedures for the Audit of Vouchers Submitted Under Cost Reimbursable Contractual Agreements
3/18/2011		3.	Procedures for the Administration of Imprest Funds
3/1978		4.	Delegate (Contract) Agency Encumbering and Payment Procedures
6/19/2000		5.	Audits of Agency Programs and Operations
10/31/2001		6.	Travel, Meals, Lodging and Miscellaneous Agency Expenses
7/5/2011		7.	Audit of Requests For Payment Received Under Contracts for Construction, Equipment, and Construction-Related Services
10/25/1996		8.	Special Audit Procedures for High Risk Payment Vouchers
8/1/2012		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
5/31/2011		10.	Charges to the Capital Projects Fund
3/18/2011		11.	Cash Accountability and Control
2/28/1997		12.	Employee Benefit Funds - Uniform Reporting and Auditing Requirements
11/24/1997		13.	Payroll Procedures
7/22/2004		14.	Leave Balance Payments
		15.	RESCINDED - 9/89 Special Procedures to Ensure the Timely Payment of Real Estate Taxes by Owners of Property Occupied by Delegate Agencies
1/1979		16.	Procedure for Rendering Forfeit and Void Contracts of Contractors Participating in Illegal International Boycotts
		17.	RESCINDED - 9/89 Procedures for Desk Audit of Payroll and Personnel Changes
6/29/1998		18.	Guidelines for the Management, Protection & Control of Agency Information & Information Processing Systems
12/08/1993		19.	Procedures for Recouping Payroll Overpayments to City Employees
10/1981		20.	Procedures Required for Voluntary Hospitals to Substantiate Medicaid Claims for Inpatient Services [C.M. 88-31: Administrative Review of Hospital Audits]
11/30/2012		21.	Revenue and Receviable Monitoring
5/25/2012		22.	Component Unit and Fiduciary Fund Accounting, Audit and Financial Reporting
5/30/1986		23.	Monitoring and Accountability of Discretionary Funds Provided to Borough Presidents
4/15/2004		24.	Agency Purchasing Procedures and Controls
5/22/1991		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]
6/18/1993		26.	Registration of Franchises, Concessions and Revocable Consents
4/3/2003		27.	Fiduciary Accounts: Procedures for Requesting, Controlling, and Monitoring
12/30/2003		28.	Reporting Requirements for Public Administrators
9/30/2011		29.	Vendor / Customer Maintenance And Reporting Requirements
5/31/2011		30.	Capital Assets

Directives and Memoranda may contain information from external sources that have been superseded since their publication.

For answers to questions, guidance on internal control situations or interpretations of Comptroller's Directives and Memoranda please contact:

Accounting Policy Division
directives@comptroller.nyc.gov