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New York State Accounting System User Procedures Manual

Volume Name
Section Name
Uniform Revenue Refund Procedure

     Section 121 of the State Finance Law requires that revenue received for deposit in agency sole custody revenue accounts, or in appropriated sole custody or joint accounts, be deposited with the State Comptroller who shall reserve a part of such receipts for the payment of refunds. Accordingly, all State agencies which withhold a portion of such receipts for the payment of refunds must transmit these receipts in total to the Office of the State Comptroller.

     To initiate a refund, a Batch Transmittal (AC2387), Special Charge Voucher (AC916), and Payee Continuation Sheets (AC2395), should be prepared in accordance with the instructions provided (Exhibits A-C) and submitted with supporting documentation to the Office of the State Comptroller (OSC). The agency should retain copies for their records. Upon completion of the audit/release process, refund checks will be generated in speedi-fold (check and envelope together) format by the Central Accounting System.

     OSC will no longer mail forms or any other materials with the checks. A message describing the type of refund the check is paying will print on the check stub. Agencies are encouraged to fully utilize the message area. Any agency needing more information on this message area or wishing to change their refund-type description message should contact OSC-Refund Audit Section.

     Since previously deposited revenue will be transferred to the refund account to finance the refunds, State agencies must enter the revenue cost center and object code by refund type in the "Description or Reason" block of the Special Charge Voucher. OSC will prepare the appropriate journal entries to transfer funds to the Comptroller's Refund Account for disbursement, charging the agency revenue account in which the funds were originally deposited. The "Expenditure Coding" block on the bottom portion of the Special Charge Voucher should be coded as follows.

Dept. Cost Center Var Year Object
02 816508 * 44 59610

The variable field should be coded with the two-letter refund type assigned to the agency for its refund vouchers. Any agency which anticipates using this procedure and does not already have a refund type assigned to them should contact the OSC-Refund Audit Section. New refund-type description messages may be established at that time. The two-letter refund type must also be used in the first two positions of the voucher number in order to generate the agency's refund-type description message on the speedi-fold check stub.

     Upon completion of the audit, the supporting documentation and the second copy of the Special Charge Voucher will be returned to the agency. The Payee Check Listing (VOU065) should be reconciled with the returned copy of the refund vouchers and any differences accounted for.

     Any questions regarding the pre-audit procedures should be directed to OSC-State Expenditures at (518) 474-4868. Questions regarding the accounting procedures should be directed to OSC-Revenue Section at (518) 474-4006.