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New York State Accounting System User Procedures Manual

Volume Name
CONTROLS AND SPECIAL PROCEDURES
Volume
XI
Date
3/15/85
Section Name
Introduction
Section
2.0000

        The purpose of this manual is to provide agency finance officers with guidelines and procedures for accounting and fiscal matters not found in other manuals.

         The Manual is divided into sections as follows:

         INTERNAL CONTROLS describes guidelines for establishing and maintaining control over:

           .      Payroll Time and Attendance
           .      Cash
           .      Account Coding
           .      Equipment
           .      Materials and Supplies 
           .      Travel
           .      Internal Auditing

         CASH ACCOUNTS describes guidelines for establishing and maintaining agency bank accounts and cash advance accounts.

          ACCOUNTING FOR GRANTS describes guidelines for accounting for Federal grants and letters of credits.

         SPECIAL PAYMENTS describes guidelines and procedures for:

          .      Non-employee payments
          .      Fringe benefit billing
          .      Indirect costs
          .      Municipal overhead costs
          .      Claims for damages
          .      Hospital and health related services
          .      Payments made prior to receiving goods

         SPECIAL PROCEDURES describes guidelines and procedures
for:

          .     Replacement/exchange of checks other than payroll
          .     Theft/loss of State assets
          .     Reimbursement for personal telephone use
          .     Unused travel tickets
          .     Contract retainage