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State Agency Resources
Statewide Financial Reporting
GASB Resources

GASB 91 - Conduit Debt Obligations

Conduit Debt Obligations

GASB Info

Documents

GASB_Standard_91.pdf

Effective Fiscal Year

2023

OSC Addresses

OSC Main Number
919-707-0500

Physical Address
3514 Bush Street
Raleigh, NC 27609
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Mailing Address
1410 Mail Service Center
Raleigh, NC 27699-1410

State Courier: 56-50-10

OSC Contact Center

HR-Payroll Questions
best@ncosc.gov
919-707-0707
866-622-3784
Hours: Mon-Fri 8:00 AM - 5:00 PM

NCFS Questions
ncfs@ncosc.gov
919-707-0795
866-292-4314
Hours: Mon-Fri 8:00 AM - 5:00 PM

OSC Training

OSC Training Center
3514 Bush Street
Raleigh, NC 27609
919-707-0648
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osc.training.team@ncosc.gov

Our Mission

Protect the financial integrity of the State and promote accountability in an objective and efficient manner.

Want to work for OSC? Check our current job openings.

OSC observes all State Holidays.