- Services
- For The Public
- File a ClaimThe New York City Comptroller’s Office is responsible for overseeing the resolution and settlement of claims filed against or on behalf of the City of New York. After a claim is received, the Comptroller’s Office will investigate the claim.
- Judgment and Claim Settlement Payment InquiryAll payment inquiries must be made in writing. Please be as specific as possible when submitting your inquiry so that we can sufficiently research our records and provide a timely response to your request.
- NYC Wage StandardsThe Comptroller’s Bureau of Labor Law sets prevailing wage and benefit rates and enforces prevailing wage, living wage and minimum average hourly wage laws on worksites that receive funding from New York City government. The Bureau of Labor Law investigates complaints concerning violations of these laws and attempts to recover unpaid wage and benefit amounts for underpaid workers on City-funded worksites.
- Certificate of ResidenceA Certificate of Residence issued by your home county entitles you to pay the resident tuition fee when attending a New York State community college outside of New York City rather than the higher, non-resident rate. The New York City Comptroller issues these certificates to qualified residents living within the five boroughs of New York City.
- Diversity InitiativesThe Comptroller’s Office of Diversity Initiatives works to develop innovative solutions that expand economic opportunities for all. The Office focuses on assisting minority- and women-owned businesses successfully compete for public and private sector procurements which will enable them to grow, and on launching initiatives that put diversity at the heart of the way the City does business.
- FOIL RequestsThe Freedom of Information Law (FOIL) allows the public to access many government documents. FOIL requests to the Comptroller’s Office must be made in writing, and it is recommended that you be as specific as possible when making your request so we can identify the records that are responsive to your request.
- City Retirees’ ServicesElectronic Fund Transfer (EFT) of monthly retirement allowance is offered to retired New York City employees who receive a monthly pension benefit. With EFT, the net monthly retirement allowance is automatically deposited into a checking or savings account on the payment date (the last day of the month). If the last day of the month falls on a weekend or on a bank holiday, the deposit will appear the next business day.
- Suggest An AuditThe Comptroller is required to perform an audit of some aspect of each City agency at least once every four years. The Audit Bureau audits the operations and programs of City agencies and private entities doing business with the City to determine whether funds are being expended or utilized efficiently and economically, and whether the desired goals, results, or benefits of agency programs are being achieved.
- Report Waste and FraudThe Research and Investigations Unit (R&I) is a team of lawyers and research and data analysts within the Audit Bureau that conducts research, undertakes investigations, and prepares detailed reports of issues concerning the City’s operations, programs, and fiscal health. Where necessary, R&I makes referrals of its findings to other government agencies.
- Immigrant Rights and ServicesThis guide highlights legal, social service, and community resource information critical to immigrant New Yorkers. In addition, it provides important links to City, State and Federal resources that are available to immigrant families, students, workers and entrepreneurs.
- LGBTQ GuideThe LGBTQ Services and Resource Guide is the most comprehensive directory of its kind in New York City. This Guide is intended to help individuals better understand the resources available, from community organizations and health care facilities to counseling and support groups, recreational clubs, and much more.
- Take It To The BankTake it to the Bank: A New Yorker’s Guide to Affordable Checking Options, aims to empower consumers by providing the information they need to open a bank account for the first time or take a second look at their existing account.
- NYC Audit CommitteeThe Audit Committee of the City of New York selects certified public accountants to perform an annual audit of the City’s accounts, approves the selection of the independent actuary to perform the actuarial audit required by the City Charter, and approves or disapproves the Comptroller’s suspension or withdrawal of authority delegated to an agency pursuant to the City Charter, among other functions.
- ClaimstatClaimStat is a data-driven approach to claims management that drills down on the thousands of claims filed against the City every year to identify patterns and practices that lead to lawsuits against the City.
- For Businesses
- Doing Business with the ComptrollerThe Comptroller’s Office periodically seeks a variety of goods and services to assist the Office in performing its various responsibilities as the City’s Chief Fiscal Officer.
- NYC Comptroller’s Office Vendor Form W-9 and W-8The Comptroller’s Office collects W-8 forms and Substitute W-9 forms to validate new City vendors and maintain vendor/customer information in the City’s Financial Management System.
- Retainage and FranchiseContractors are given the right, under General Municipal Law § 106, to withdraw the whole or any portion of amounts withheld as retainage. To make withdrawals, contractors are required to deposit with the Comptroller certain authorized securities with a par and market value equal to or greater than the amount of retainage withdrawn.
- RFPs & SolicitationsRequests for Proposal and other solicitations from the Comptroller’s Office can be found here.
- Tax Reporting GuidelinesCity agencies and City vendors can access information about 1099-MISC and 1099-INT forms.
- Prequalified CPACity Procurement Policy Board Rules authorize the Comptroller to maintain a list of prequalified auditors for agencies seeking to award audit contracts.
- Red Tape CommissionThe Comptroller’s Red Tape Commission brought together small business leaders, regulatory experts, and advocates to find ways to cut through the red tape that stifles small businesses. In March 2016, the Commission issued a report outlining 60 specific ways that City agencies, the City Council, and the State can cut red tape to streamline government and make it easier for small businesses to succeed.
- For City Agencies
- Comptroller’s Directives and MemorandaThe City Comptroller’s Bureau of Accountancy issues the Comptroller’s Internal Control and Accountancy Directives and Comptroller’s Memoranda. These Directives and Memoranda are intended 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.
- Contract RegistrationTo prevent corruption and ensure the City has adequate funding to cover the cost of contracts, the City Charter requires that contracts and agreements entered into by City agencies be registered by the Comptroller prior to implementation. The Comptroller’s Bureau of Contract Administration has 30 calendar days from the date a complete contract package is submitted by a City agency to either register, return, or object to the registration of the contract.
- Fiscal Year-End Closing Instructions 2018These instructions help agencies prepare for the end of the Fiscal Year 2016 and the preparation and audit of the City’s Comprehensive Annual Financial Report (CAFR).
- Prequalified CPACity Procurement Policy Board Rules authorize the Comptroller to maintain a list of prequalified auditors for agencies seeking to award audit contracts.
- Tax Reporting GuidelinesCity Agencies and City vendors can access information about 1099-MISC and 1099-INT forms.
- Financial Matters
- Pension/Investment ManagementThe Comptroller is authorized by law to serve as investment advisor and custodian of assets for all five New York City Public Pension Funds, collectively called the New York City Retirement Systems (the Systems). The Comptroller also serves as a trustee of four of the five funds. The Comptroller’s Bureau of Asset Management oversees the investment portfolio of the Systems and related defined contribution funds. This portfolio is managed predominantly by external investment managers, and is largely invested in publicly-traded securities, with additional allocations to private equity, real estate, infrastructure, hedge funds, and opportunistic fixed income investments.
- NYC BondsNew York City sells bonds to finance the construction and repair of infrastructure projects such as roads, bridges, schools, water supply and wastewater treatment systems, so that New York continues to be a great place to live, work and visit. Projects are determined through the City’s capital budgeting process and must have useful lives of five years or longer to be funded by debt.
- Economically Targeted InvestmentsThe New York City Pension Funds allocate 2% of their assets to Economically Targeted Investments (ETIs)—programs designed to provide both risk-adjusted market rates-of-return and collateral benefits, such as affordable housing.
- Checkbook NYCCheckBook NYC is a transparency tool which provides detailed, real-time information on City spending and contracts.
- Boardroom Accountability ProjectLaunched in 2014, the Boardroom Accountability Project is a groundbreaking campaign to give shareowners the right to nominate directors at U.S. companies using the corporate ballot, known as “proxy access.” This right will help shareowners ensure Boards are diverse, independent, and accountable.
- Comprehensive Annual Financial Reports (CAFR)In accordance with New York City Charter §93(l), the Comprehensive Annual Financial Report (CAFR) is published within four months after the close of each fiscal year.
- NYC Component Units Financial StatementsComponent units are legally separate organizations for which the City is financially accountable. There are two types of Component units: Blended and Discretely Presented. A Blended Component unit’s financial information is reported within the City’s financial statements as if it were a part of the City. A Discretely Presented Component unit does not provide services exclusively to the City, and therefore its financial information is reported in a separate column on the City’s government-wide financial statements.
- NYC Fiduciary Funds Financial StatementsThe City of New York’s Fiduciary Funds are used to account for assets and activities when a governmental unit is functioning either as a trustee or an agent for another party. The City’s fiduciary funds include Pension Trusts, Deferred Compensation Plan, and the Other Postemployment Benefits Plan.
- For The Public