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.
Principles of Internal Control. As reissued on March 11, 2014
Procedures for the Audit of Vouchers Submitted Under Cost Reimbursable Contractual Agreements. As reissued on March 11, 2014
Administration Of Imprest Funds
Contract Agency Monitoring and Reporting
Audits of Agency Programs and Operations As reissued on March 11, 2014
Travel, Meals, Lodging and Miscellaneous Agency Expenses
Audit of Requests For Payment Received Under Contracts for Construction, Equipment, and Construction-Related Services. As reissued on March 11, 2014
Special Audit Procedures for High Risk Payment Vouchers As reissued on March 11, 2014
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
Charges to the Capital Projects Fund
Cash Accountability and Control
Employee Benefit Funds - Uniform Reporting and Auditing Requirements.
Payroll Procedures. As reissued on March 11, 2014
Leave Balance Payments. As reissued on March 11, 2014
RESCINDED - Sept 1989 Special Procedures to Ensure the Timely Payment of Real Estate Taxes by Owners of Property Occupied by Delegate Agencies
Procedure for Rendering Forfeit and Void Contracts of Contractors Participating in Illegal International Boycotts. As reissued on March 11, 2014
RESCINDED - 9/89 Procedures for Desk Audit of Payroll and Personnel Changes
Guidelines for the Management, Protection and Control of Agency Information and Information Processing Systems. As reissued on March 11, 2014
Procedures for Recouping Payroll Overpayments to City Employees. As reissued on March 11, 2014
RESCINDED – August 2015 – Procedures Required for Voluntary Hospitals to Substantiate Medicaid Claims for Inpatient Services, as the City of New York no longer processes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.
Revenue and Receivable Monitoring. As reissued on March 11, 2014
Component Unit and Fiduciary Fund Accounting, Audit and Financial Reporting. As reissued on March 11, 2014
Monitoring and Accountability of Discretionary Funds Provided to Borough Presidents. As reissued on March 11, 2014
Agency Purchasing Procedures and Controls. As reissued on March 11, 2014
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]
Registration of Franchises, Concessions and Revocable Consents. As reissued on March 11, 2014
Fiduciary Accounts: Procedures for Requesting, Controlling, and Monitoring
Reporting Requirements for Public Administrators. As reissued on March 11, 2014
Vendor/Customer Maintenance and Tax Reporting Requirements
Capital Assets. As reissued on March 11, 2014
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