(Public Officers Law, § 87 (3)(c))

Office of Communications

• Press Releases
• Freedom of Information Law requests 
• Brochures
• Newsletters

Division of Legal Services

Local Government, School Accountability and Debt Management Unit

• Published and Unpublished Advisory Opinions of OSC 
• Special District Applications and Related Materials 
• Fire District Applications
• Adirondack Park Approvals 
• Debt Exclusions
• Approvals of Negotiated Sales of Discount Bonds
• Approvals of Small City School Districts Exceeding Debt Limits 
• Sales Tax Agreement Approval
• Codes of Ethics (up to 1991) 
• Litigation Files
• New York State Local Government Assistance Corporation (LGAC) 
• Bond Transcripts
• Comptroller’s Approvals of Municipal Refunds and Related Documents 
• Comptroller’s Letter Commenting on Applications to the Public 
• Authorities Control Board (PACB)

Retirement Unit

• Retirement System Litigation Files 
• Legal Memoranda and Opinions

Pension Investments Unit

• Investment Transaction Legal Files 
• Investment Counsel contracts
• CPC Mortgage Files
• Legal Memoranda and Opinions 
• Securities Litigation Files 
• Corporate Governance Legal Files

Ethics Unit

• Ethics Training Materials 
• Ethics Opinions
• FOIL Appeal Files

State Audit and Litigation

• Litigation Files for the Office
• Advisory Opinions for the Division of State Government Accountability and Supporting Documentation
• Employee Disciplinary Matters 
• Americans with Disabilities Matters 
• Sexual Harassment Prevention Training 
• Other Employee Matters
• Court of Claims Act Payment Matters 
• Public Officers Law Payment Matters 
• Public Lands Law Payment Matters 
• Subpoena Files
• Writs and Other Judgment Enforcement Papers 
• Oil Spill Fund Files

Office of Internal Control

• Triennial Internal Control Audit of the Office of the State Comptroller 
• Annual Internal Control Certifications and Exception Reports
• Internal Control Legislation
• Internal Control Training and Education Materials 
• Executive Order and Policy Files, Agency Policies
• Division and Office Descriptions for the General Administrative Manual

Chief Information Office

Information Security Office

• Enterprise Security Architecture (ESA) – OSC’s Strategic Information Security Document
• OSC Information Security Policies and Standards – Comprehensive Set of Enterprise Policies and
• Standards for Information Protection 
• Vendor Contracts and Project Documents 
• Security Training Manuals and Presentations 
• Intranet Page Materials on Information Security
• Risk and Vulnerability Documents – Redacted Assessment Documents, Remediation Workplans and Results
• Software Security Reviews – Security Analysis of Software that Business and IT Units Propose to Purchase
• Planning and Budget Documents – Annual Documents 
• Cloud Security Documentation
• Vendor Contracts and Project Documents

Program Management Office

• Miscellaneous OSC Project Files (Including Training, Internal Consulting, Business Analysis and Project Management, etc.)
• Project Summary and Detail Status Reports
• Project Post Implementation Evaluation Review Reports (PIER) 
• IT Governance Support Files
• Intranet Files
• NYS Forum Presentations
• International Institute of Business Analysis (IIBA) Presentations, Monthly Treasurers’ Report, Annual Financial Statement
• Assistant Comptrollers’ Group Meeting Materials and Administrative Files
• Miscellaneous Other Office Administrative Files (Staff Training and Personnel Files, Office Plans, Monthly Reports, Purchasing Information, Budget Files, etc.)

Strategic Planning Office

• Strategic Planning General Files 
• Strategic Planning Training
• Miscellaneous Executive Deputy Staff Files (Job Descriptions, Personnel Files, Staff Training, and Purchasing Information)

Enterprise Management

• Miscellaneous Administrative 
• Files Performance Measures
• Internal Communications
• Privacy Committees

Division of Human Resources

Note: Individual records may be available in either electronic or physical format subject to applicable retention schedules.

General Records

• Staffing Requisitions 
• Applicant Tracking Logs 
• Arbitration Awards
• Arbitration Files (Current & Historical)
• Budget Director Approvals (including internal approvals) 
• Canvass Files
• Classification Files (Current & Historical)
• Confidential Agency Roster
• Discipline Files (Current & Historical) 
• Duties Statements
• Division-level RFP/RFI/Procurement records 
• Employee Appointment Documents Employee Emergency Contact Information
• Employee Recognition and Engagement Programs Records 
• Employee Organization Leave Files
• Examination Files (Current & Historical) 
• Future Forward Internship Academy Records 
• Grievance Files (Current & Historical) 
• Health & Safety Committee Minutes
• Improper Practice Charge Files (Current & Historical) 
• Income Protection Plan Information and Employee Records 
• Labor Management Meeting Minutes
• List of Employees Hired Under Retirement and Social Security Law § 211 
• M/C Merit Awards
• Managerial/Confidential Designation Classification Documentation 
• New Employee Orientation Lists
• Non-statutory salary plans and schedules
• Out-of-Title Work Grievance Files 
• Performance Evaluation Appeals Files
• Personnel History Folders
  • Civil Service Exam Packet
  • College Transcripts
  • Correspondence Email L1
  • DD214 Military Discharge Paperwork
  • Deceased Documentation
  • Decentralized Exam (i.e. SPE Exam)
  • Decentralized Exam Letter
  • Direct Deposit Forms
  • Disability Retirement Forms
  • Disclosure and authorization pertaining to consumer reports
  • DOL Unemployment Documentation Responses
  • Dual Employment Form
  • Emergency Contact Information
  • Employee Identification
  • ERS Enrollment Letter
  • ERS Loan Letter
  • ERS Registration Form
  • Exempt Position Documentation
  • Exempt Volunteer Firefighter Self-identification Form
  • Fingerprint Documentation
  • Garnishment Notifications
  • Human Resource Directory Data
  • I9 Form
  • IRS Lock Letter
  • IT-2104
  • LADMF Attestation
  • Military Orders
  • Minimum Qualifications Template
  • Name Address Change Form
  • NYSHIP Postcard
  • Oath of Office Acknowledgement
  • Office of Unclaimed Funds Personal Privacy Protection
  • Acknowledgment
  • Payroll Deduction
  • Personnel Privacy Protection Acknowledgement Form
  • Policy Executive Orders Acknowledgement
  • Post Interview Application
  • Pre-appointment questionnaire
  • Proof of Employment
  • PSLF Program
  • Reclassification Letter
  • Reference Checks
  • Savings Bond Form
  • SEFA Donation Form
  • Survival Benefits Form
  • Tax Forms
  • Test Score
  • Union Documentation
  • VDC Enrollment Form
  • Veterans Credits Usage or Waive S203
  • Veteran Identification Form
  • W4
  • Correspondence Email L2
  • Workers Compensation
  • 529 College Savings Program
  • Accrual Sheet from Another Agency
  • Accrual Sheet Sent to Another Agency
  • Cancer Screening Documentation
  • Correspondence Email L3
  • Domestic Partnership Enrollment PS425
  • Dual Annuitant SL Credit Election PS405
  • Excused Time Off Documentation
  • FMLA Certification Notification Non leave
  • FMLA Leave Documentation
  • Health Insurance Benefit Statement Correction form
  • Health Insurance Coordination of Benefits Form
  • Health Insurance Documentation Requests
  • Health Insurance Enroll Change PS404
  • Health Insurance Enroll Change PS600
  • Health Insurance Marketplace Form
  • Health Insurance Premium Waiver PS452
  • HMO Enrollment Form
  • Holiday Waiver
  • Interview Documentation
  • IPP Enrollment or Declination P1103
  • IPP Long Term Disability Documentation
  • IPP Short Term Disability Documentation
  • Jury Duty
  • Leave Donation
  • MC Life Insurance Enrollment PS934
  • M/C Vacation Exchange
  • M/C Waiver of Overtime Pay for Overtime Work
  • NU Change Memo
  • National Medical Support Order Documents
  • Non FMLA Medical Leave Documentation
  • Non-Medical Leave Documentation
  • NYPERL Form
  • NYSHIP Health Insurance Deferral Election Form PS406.2
  • NYSHIP Sick Leave Credit PS410
  • Opt Out of NYSHIP PS409
  • Out of Title Overtime
  • PEP Enrollment
  • Schedule Change
  • Sick Leave Credit Preservation PS410
  • Standby/Recall Sheet
  • Statement of Accrued Payments and Leave Credits RS 6221
  • Statement of Dependent Disability PS451
  • Statement of Dependents PS457
  • Telecommuting Application
  • Termination of Domestic Partner PS4254
  • Time Restriction Documentation Medical
  • Time Sheet Corrections
  • Vacation Exchange Form
  • VRWS Documents
  • Appointment Letter Acknowledgement (i.e. Staffing transaction letters)
  • Commendations
  • Correspondence Email
  • Counseling Memo
  • Cover Letter
  • Development Training Certification
  • Disciplinary Termination Letter
  • Duties Statement
  • Employment Application
  • Employee Certificates Correspondence
  • Employee Resignation Notification RS
  • Employee Response to Performance Eval
  • Exit Checklist
  • Individual Development Plan for Trainee
  • Intent to Return to Hold
  • Line Change Acknowledgement
  • Nomination Notification
  • Notice of Discipline Settlement Award
  • Notice of Time Restrictions
  • NY HELPS Letters
  • Onboarding Letter
  • Orientation Checklist
  • OSC Phone Directory Form
  • PAS Performance Plan MC
  • PAS Performance Summary MC
  • Performance Evaluation
  • Performance Evaluation Appeal
  • Performance Improvement Plan
  • Performance Plan
  • PHF Staffing Packet
  • Position Fact Sheet
  • Probation Evaluation
  • Probation extension/2nd probation letter
  • Probation Termination Letter
  • Probationary Leave Letter
  • Provisional Fact Sheet
  • Reassignment Acceptance
  • Reassignment Notification
  • Resume
  • Service No Longer Required Temp Only
  • Transfer Acknowledgement
• Posting Files
• Reasonable Accommodation Records
• Discrimination/Harassment Complaint Records (Current and historical). Recruitment Files (Current & Historical)
• Service Awards List Per Year 
• Succession Planning Reports
• Telecommuting Guidelines and associated records
• Time Records (including accrual use and paid/unpaid leaves) 
• Training Records by Individual
• Workers’ Compensation Files

Publications

• Employee Training and Staff Development Information 
• Employee Handbook
• HR Portion of General Admin Manual

Finance and Administration (F&A)

F&A Executive

• 110 State St. Condominium Board of Managers’ Records

Emergency Preparedness & Internal Communications (EPIC)

• Emergency Preparedness Records

Finance Office

• Agency Merchandise Vouchers 
• Agency Travel Vouchers
• Agency Contracts and Contract Vouchers 
• Agency Journal Vouchers
• Fixed Cost Appropriation Vouchers 
• Program Expenditure Report
• Program Encumbrance Reports (Current Year) 
• Agency Budget Certificates
• Agency Payrolls (Most Current)
• Agency Budget Request
• State Records Retention Transfer List 
• Minority/Women-Owned Business 
• Report Agency Purchase Requests and Purchase Orders

Bureau of Management Services

• Hudson-Green Parking List 
• NY State ID Card Database 
• NY State ID Card Applications 
• Certified Mailing Records
• Space and Telephone Project Files 
• Building Lease Files
• Building Repair and Service Requests 
• Health and Safety Records Duplication Service Job Files

M/WBE Programs

• Directory of Frequently Purchased Commodities and Services by New York Agencies
• Minority and Women-Owned Business Enterprise (M/WBE) Goal

Division of Retirement Services

• Retirement Annual Comprehensive Financial Report (ACFR Available Online) 
• Individual Members’ File
• Retirement System Legal Records (See Legal Services Division) 
• Forms Master Catalog
• Catalog of All Publications and Web Content 
• Accounting Records
• Employer Records

Operations

Bureau of Contracts

• Annual Prompt Contracting Report
• Annual Procurement Stewardship Act Reports
  • Active Agency Contracts
  • OSC Reviewed Contracts
  • Agency Purchases from Centralized Contracts
  • Annual Employment Reports for Consultant Contracts
  • Bid Protest Determinations
• Comptroller’s Oversight of State Contracts and Contracts by the Numbers Webpage 
• OSC Contract Audit Module within the Statewide Financial System (SFS) 
• VendRep Management System (Additional Procurement Record Information)
• New York State VendRep System (Potentially Additional Procurement Record Information) 
• Contract and Procurement User Manuals and Guides
• The Guide to Financial Operations (Chapter XI) and Contract Advisories 
• SFS Data and Report Files
• Electronic Document Submission System (EDSS)/Electronic Document Storage (EDOCS) Contract Submission System (CSS)
• Bid Protest Database

Bureau of Accounting Operations

• Statewide Financial System Data and Report Files
• The Guide to Financial Operations (various chapters)
• Statutory Certifications (e.g., Breast Cancer, Alzheimer’s Research Funds and other personal income tax donation funds)
• Certification to Budget Director of Capital Projects spending which is reimbursable from State General Obligation or Public Authority Bonds
• Operational Advisories Related to Events Such as Lapsing, Fiscal Year End, and Escheatment 
• Accounting Transactions for Cash Receipts, Refunds to Appropriations, and Journal Entries 
• Monthly Tax Certifications from DTF Containing the Distribution of Tax Collections 
• Monthly Disposition Records Supporting the Amount of Tax Receipts Distributed to
• Other Government Units 
• State Appropriation Records
• Budget Authorizations to Allocate, Segregate, Interchange, or Transfer State Appropriations 
• Federal Grant Awards, Related Reconciliations, and Federal Draw Information
• Cash Management Improvement Act Annual Report of Interest 
• Liability State Bank Accounts and State Banking Services
• Daily Cash Position for State Investment and State Cash Flow
• Investment of NYC Debt Service, Economic Development Investments through Linked Deposit, Banking Development and State Charter Programs

Bureau of State Expenditures

• Travel Manual (Available from Attorney General’s Office)
• Guide to Financial Operations: Vendor/Customer Management, Purchasing, Expenditures, and Employee Expense Reimbursement
• Accounts Payable, Travel, Vendor File 
• Advisories Purchasing and Payments, Travel, and Vendors Forms
• Section 179(m) – SFL Report on Prompt Payment Interest Paid/Saved 1099 Reporting
• Vendor File Maintenance and 
• Enhancements Offset Workbook (Liens)
• Lien Docket
• Comptroller’s Lien Account 
• Comptroller’s Escrow Account
• Workers’ Compensation Board Data and Report Files
• Department of Labor Unemployment Insurance Benefit Data and Report Files 
• Department of Taxation and Finance Data and Report Files
• State Insurance Fund Data and Report Files 
• OOO Agency Contact Management System 
• FOIL Response Tracking
• Media Response Tracking 
• State Credit Card 
• Purchase Orders

Bureau of Financial Reporting and Oil Spill Remediation

• Annual Comprehensive Financial Report (ACFR) 
• Financial Condition Report
• Quarterly GAAP Financial Statements 
• Fund Classification Manual
• Guide to Financial Operations Related to BFROSR
• Operational Advisories Related to BFROSR 
• GAAP Closing Procedures Manual
• Various Public Authority Reports 
• Debt Confirmations
• Housing Debt Receivables
• GAAP Financial Statements Work Papers 
• Chapter 551 Functional Reporting
• Five Year Comparative Financial Statements 
• Agency Financial Reporting Package (AFRP)
• Governmental Accounting Standards Board – Compliance and Implementation of New 
• Standards Schedule of Expenditures of Federal Awards
• Oil Spill Fund Monthly and Annual Financial Statements
• Annual Cash Basis Report on State Funds
• Monthly Reports on Receipts and Disbursements (Cash Basis Report on State Funds)
• Summary of Annual State Spending and Receipts
• Sole Custody Reporting 
• Oil Spill Project Files
• Applications for Damage Compensation 
• Applications for the Brownfield Cleanup Program 
• Environmental Liens

Office of Unclaimed Funds

• Unclaimed Funds Records (All Account Records, Claims and Claims-Related Images) 
• Unclaimed Funds Account Owners List (Comptroller’s Website)
• Public Record of Unclaimed Funds Account Owners 
• Federal Tax Reporting for Unclaimed Funds Payments
• Reporting Unclaimed Funds – guidelines and procedures, list of reporting organizations 
• Auditing Unclaimed Funds – audits in progress

State Payroll Services

• Current Employee Records 
• Employee History Records 
• Payroll Reports Deductions Reports
• Agency Payroll Reports (Control D Reports) 
• Instruction Materials
• Payroll Bulletins
• ASK
• The Guide to Financial Operations (non-Bureau specific sections) 
• OOO Agency Contact Management System

Budget and Policy Analysis

• Annual Reviews of the Executive Budget, Enacted Budget and Enacted Budget Financial Plan 
• Annual Report on Estimated Receipts and Disbursements
• Periodic Fiscal Updates 
• Policy Reports
• All recent reports are available on the OSC website, while some older reports are available upon request.
• Certain data on New York public authorities that is reported through the Public Authorities Reporting Information System. In addition, some public authority financial data is available on Open Book New York.

Bureau of Debt Management

• Debt Issuance Approvals for Certain Public Authorities, Local Governments and School Districts, and Certain Supporting Information
• Debt Issuance Approval Policy Statement and Guidelines
• Securities Coordinating Committee Forward Bond Issuance Calendars
• New York State General Obligation Bonds
• Monthly Bond Use Report
• Monthly Bonds Authorized, Issued and Outstanding Report
• Environmental Quality Bond Act of 1986 Hazardous Waste Monthly Report 
• Clean Water/Clean Air Bond Act Monthly Report
• Annual and Quarterly Data Submissions to OSC Bureau of Financial Reporting 
• Weekly Interest Rate Activity

New York Local Government Assistance Corporation (LGAC)

• Budget and Multi-Year Financial Plan and Quarterly Updates 
• Annual and Quarterly Investment Reports
• Annual Procurement Report
• Annual Report and Financial Statements 
• Monthly LGAC Swap Report
• Weekly Interest Rate Activity 
• Reports Interest Rate Exchange Agreement Confirms 
• Contracts
• LGAC Filings to Public Authorities Reporting Information System
• Annual and Quarterly Data Submissions to OSC Bureau of Financial Reporting 
• Chair Certificates
• Financial Statements
• Report on Internal Controls Over Financial Reporting 
• Organization Chart
• Board and Committee Meeting Agendas 
• Board Resolutions
• Board and Committee Meeting Minutes
• Mission Statement and Performance Measurement Report 
• By-Laws
• Code of Ethics
• Directors and Officers (Listing) 
• Enabling Legislation
• Lobbying Contacts Policy 
• Schedule of Debt

Division of State Government Accountability

• Audits of State Agencies & Authorities 
• Work Papers and Databases for Audits
• Annual One-Year and Five-Year List of Audits 
• Annual Report of Special Education Audits

Division of Local Government and School Accountability

• Audits and Other Service Reports and Correspondence for Local Governmental Entities, Related Work Papers and Various Accountability Tracking Systems
• Correspondence Related to Local Governmental Entities 
• Staff Training Records
• Annual Financial Reports, Independent CPA Reports, Electronic Local Government Financial Data, Other Financial Documents and Other Information for Local Governmental Entities
• Requests From Local Governments for Special District Approvals, Refunding Approvals, Debt Exclusion Approvals and Associated Records
• Fiscal Stress Monitoring System and Related Records
• Payment Information for Various Local Government Assistance Programs 
• Local Official Contact Information
• Research Reports (Local Government Issues) and Supporting Material 
• Publications and Publication Lists
• Training Materials and Supporting Material
• Monthly Reports for Town and Village Justices and Other Justice Court Fund (JCF) Reporting Entities
• Various Internal Reports Related to JCF Processing, Distribution and Payments 
• Correspondence To and From Local Government Officials and Other JCF Reporting Entities

Office of the State Deputy Comptroller for NYC

• OSDC Generated Reports – Economic and Budget Reports, and Associated Work Papers (Maintained for Four Years)
• NYC Financial Plan Modifications and Documentation
• Covered Organizations Reports and Financial Plans 
• City Comptroller Reports
• Financial Control Board Reports
• Draft NYS and NYC Official Statements Reviewed by OSDC
• Proposed State Legislation Reviewed by OSDC
• Reports Prepared by NYC’s Financial Information Service Agency (FISA)/Integrated Financial Management System (IFMS)
• NYS Financial Reports (NYS Tax & Finance, State Budget, etc.) General Monitoring Reports
• Citywide Monitoring Reports and Agency Information Monitoring Reports 
• OMB and Other Mayoral Agency Reports
• MTA Ridership Dashboard Report

Division of Pension Investment and Cash Management

• Investment Records 
• Investment Contracts
• Corporate Governance Activities

Intergovernmental Relations

• Weekly Reports
• Itineraries
• Constituent Correspondence