Comptroller’s Directives and Memoranda


Directives and Memoranda

The Office of the New York City Comptroller, through the Bureau of Accountancy, issues the Comptroller’s Internal Control and Accountancy Directives and Comptroller’s Memoranda (CMs). The purposes of the Directives and Memoranda are to establish: (1) policy, procedures and standards for the accountability and control of The City of New York’s financial operations, policies and transactions, and (2) a uniform system of accounting and reporting based on generally accepted accounting principles for all City agencies.

The Comptroller is authorized to establish these policies, procedures and standards, with which all City agencies must comply, pursuant to Chapter 5, Section 93 of the New York City Charter, in particular Sections 93(h) and 93(m).

Comptroller’s Directives and Memoranda apply to a broad array of management issues, internal controls, and procedures to ensure the efficient and effective operation of City agencies and appropriate use of public funds. Topics range from detailed procedures needed to ensure the proper and accurate recording of data in the City’s central budget and accounting system (the Financial Management System or “FMS”) to broader administrative and management controls over various aspects of City agency business operations. These include, but are not limited to, information processing and technology systems, agency-conducted audits, and other safeguarding against inappropriate use of City resources.

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. 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 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.

Please submit application forms to the following email address:

All questions regarding these Directives or the Waiver process should be directed by email to:; by telephone to the Directives hotline: (212) 669-3675; or by mail to:

The Office of the Comptroller
Technical & Professional Standards Unit
Bureau of Accountancy
1 Centre Street, Room 200 South
New York, NY 10007