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Ii) Daily sign in sheets signed by each worker showing time in and out, and iii) Construction management labor inventories from the daily construction diaries .

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This Directive requires Benefit Funds to prepare and submit a number of reports, copies of documents and other materials, to the Office of the Comptroller. All required filings must be submitted annually, no later than nine months after the close of the Benefit Funds' fiscal year.

No one individual should control all key aspects of a transaction or event.

Comptroller Brad Lander is New York City's Chief Financial Officer. An independently elected official, he safeguards the City's fiscal health, roots out waste, fraud and abuse in local government, and ensures that municipal agencies serve the needs of all New Yorkers.

The purpose of this Directive is to set forth the accounting policies for determining when an agency may use capital funds financed by long-term debt for the acquisition, construction, reconstruction, or installation of a Capital Asset.

Financial information is needed for both internal and external purposes. It is required to develop financial statements for periodic external reporting and to make operating decisions, monitor performance, allocate resources and, most important, take necessary corrective measures, as necessary.

The comptroller serves as a check on the mayor, and is arguably the second most important elected official in New York City after the mayor. As of 2021, the comptroller had a staff of 800 people, and a budget of over $100 million.

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