Reports and working papers compiled by the Comptroller's audit staff. The Comptroller had responsibility for conducting fiscal audits and in 1981 created a separate division for that function. Subjects of the audits were primarily consultant contracting, cash handling, concessionaire contracts, public corporations, and general accounting procedures. In 1992, the Audit Division was transferred to the Legislative Department and became the Office of the City Auditor.

Correspondence, memoranda, reports, committee records, and studies related to the administration of City finances. Includes materials of the Debt Management Policy Advisory Committee, Investment Committee, data processing planning, financial systems planning, and audits. Also includes records related to the City Clerk's functions including election administration and processing of initiative petitions.

Audits and reports relating to the investigation of missing city funds in 1907. Former Comptroller John Riplinger was alleged to have embezzled the money.