|Bulletin Number:||A226 R1|
|Date Issued:||12/19/1989||Date Last Updated:||11/1/1999|
|Bulletin Name:||Contract Voucher Offsets|
OSC and the Department of Taxation and Finance (DTF) have entered into an agreement effective 1/2/90 to "offset" contract payments if the contractor has a delinquent tax account with DTF. Offsets involve OSC diverting all or part of a contract payment to DTF to credit the contractor's tax account.
Before requesting OSC to offset payments, DTF will notify the contractor that he has 20 days to reach settlement terms with DTF. If the contractor does not comply he will be advised that OSC has been authorized to offset future contract payments. If OSC applies an offset, OSC will notify the contractor by letter, of the amount diverted, originating agency code, voucher number, contract number, check number and check date.
|When applying offsets, OSC will automatically reject contract vouchers based on a lien/offset indicator in the contract master record. The voucher will be reprocessed by OSC after changing the Payee Name to the "NYS Comm. of Taxation and Finance" and adding an alpha suffix to the Batch Number. The alpha suffix will confirm on Payee Lists (VOU065) that a lien/offset has been applied.
The Payee ID will remain unchanged for payment history and 1099 reporting purposes. Originating agency code and voucher number will also remain unchanged.
A key element in applying a DTF offset accurately, is the Payee ID used on the contract and voucher. Using incorrect Payee ID's may delay contract approval or payments to contractors. If the accuracy of a Payee ID is in question, please confirm it with the contractor.
|Questions:||Direct questions regarding delinquent tax accounts to the Manager-Contract Offset Unit, Department of Tax & Finance, (518) 457-7502.
Direct questions on this bulletin to the Accounting Information Center at (518) 473-1170.