700.07 - HR-Payroll Policy - Release of Payroll Information

Policy

All responses to requests for payroll information must comply with the provisions of G.S. 132 (Confidential Communications), and the Internal Revenue Code.

Payroll information requested from the Office of the State Controller (OSC) will be released only after review by the OSC Controller, Chief Deputy Controller, and Communications Director. This policy includes dissemination of public information in any form including but not limited to electronic, paper, audiotape, videotape, and compact disc. 

This policy is intended to provide a central point of review and management awareness of information being disseminated to other agencies, individuals, parties, and organizations outside of the OSC. This policy shall not be used to hamper the dissemination of public information. However, all decisions related to releasing information should take into consideration the sensitive and confidential nature of payroll records.

Procedures

N/A

Accounting Guidance

N/A

Related Documents (Memos/Forms)

G.S. 143B-426.39 Powers and Duties of the State Controller

G.S. 132 State of NC Public Records

G.S 143-3.2 and 6; 143-34.1

Revision History

• 1/22/2025 - Formatted for new ncosc.gov website