Office of the New York State Comptroller

Procurement and Disbursement Guidelines

Bulletin Number: A-599
Date Issued: 02/23/2010 Date Last Updated: 02/23/2010
Bulletin Name: Year End Procedure - Split Payroll
PURPOSE

To explain the method of determining the appropriation charges to be used for the March/April 2010 year-end payroll split and to inform agencies of the split for March/April 2011.  The split charge will generally apply to all funds except Federal Funds and Capital Projects Funds, as follows.

 
INSTITUTION CHARGES The regular bi-weekly payroll for INSTITUTION period 26-Lag CHARGES and 1-Current (checks dated April 8, 2010) will be used by the Office of the State Comptroller to calculate the amount charged to applicable 2009 and 2010 appropriations.
  • 50 percent, representing 5 days, will be chargeable to 2009 appropriations; 50 percent, representing 5 days, will be chargeable to 2010 appropriations

 
ADMINISTRATION
CHARGES		 The regular bi-weekly payroll for ADMINISTRATION period 26-Lag CHARGES and 1-Current (checks dated April 14, 2010) will be used by the State Comptroller to calculate the amount charged to applicable 2009 and 2010 appropriations.
  • 100 percent, representing 10 days, will be chargeable to 2010 appropriations

 
PERSONAL SERVICE SEGREGATIONS Beginning in February 2010 and continuing throughout the balance of SFY 2009-10, OSC will provide State agencies and the Division of the Budget with special accounting system reports (CTL620P) that provide the projected status of personal service segregations.  These reports will enable agencies to work with budget examiners to ensure that sufficient appropriation authority is available to finance payrolls as they are made.

 

MARCH/APRIL 2011 YEAR-END SPLIT

The regular bi-weekly payroll for INSTITUTION period 26-Lag and 1-Current (checks dated April 7, 2011) will be used by the Office of the State Comptroller to calculate the amount charged to applicable 2010 and 2011 appropriations.

  • 60 percent, representing 6 days, will be chargeable to 2010 appropriations; 40 percent, representing 4 days, will be chargeable to 2011 appropriations

The regular bi-weekly payroll for ADMINISTRATION period 26-Lag and 1-Current (checks dated April 13, 2011) will be used by the Office of the State Comptroller to calculate the amount charged to applicable 2010 and 2011 appropriations.

  • 10 percent, representing 1 day, will be chargeable to 2010 appropriations; 90 percent, representing 9 days, will be chargeable to 2011 appropriations
QUESTIONS Direct questions on this bulletin to your Appropriation Section Representative, Dave Krein at (518) 474-1217 or Debbie Hilson at (518) 474-4023