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New York State Accounting System User Procedures Manual

Volume Name
CONTROLS AND SPECIAL PROCEDURES
Volume XI Date
04/23/08
Section Name
Table of Contents
Section
1.0000
Section
Name Revised
1 TABLE OF CONTENTS
1.0000 Table of Contents
01/22/01
2 INTRODUCTION
2.0000 Introduction to Controls and
Special Procedures Manual
03/15/85
3 INTERNAL CONTROLS
3.0000 Overview-also refer to http://www.osc.state.ny.us/audits/audits/controls/standards.htm 03/15/85
3.0100 Payroll Time and Attendance 01/22/01
3.0200 Cash -  Background 04/23/93
3.0210 Receipts 04/23/93
3.0250 Disbursements 04/23/93
3.0290 Other Controllable Items 04/23/93
3.0300 Account Coding 03/31/06
3.0400 Equipment Control 03/31/06
3.0500 Materials and Supplies 03/15/85
3.0600 Travel Guidelines-replaced by: http://www.osc.state.ny.us/agencies/travel/travel.htm 10/01/98
3.0700 Internal Auditing 03/15/84
4 CASH ACCOUNTS
4.0000 Overview 03/15/85
4.0100 Agency Bank Accounts 03/15/85
4.0110 Establishment and Closing 10/25/04
4.0120 Reconciliation 12/28/06
4.0200 Advance Accounts 03/15/85
4.0210 Establishment 10/25/04
4.0220 Accounting Requirements
04/18/06
4.0230 Reimbursement 10/25/04
4.0240 Year-end Accounting 10/25/04
4.0250 Reducing an Advance 10/25/04
4.0260 Increasing an Advance 10/25/04
4.0270 Liquidating an Advance 10/25/04
4.0300 Petty Cash Advance 10/25/04
4.0310 Personal Services Use 10/25/04
4.0500 Special Cash Advance 10/25/04
4.0600 Sole Custody Accounts - Annual Reporting 10/13/05
5 ACCOUNTING FOR FEDERAL GRANTS
5.0000 Foreword and Contents 03/15/05
5.0100 Overview 03/15/05
5.0110 Acronyms and Terminology 03/15/05
5.0200 Single Audit Act Compliance 08/13/08
5.0300 Cash Management Improvement Act (CMIA) 08/13/08
5.0400 State Accounting and Reporting Procedures 03/15/05
5.0500 Refunds and Returns 07/26/07
5.0600 Transfers to Other Funds 03/15/05
5.0700 Federal Treasury Offset Program 04/23/08
6 SPECIAL PAYMENTS
6.0000 Overview 03/15/85
6.0100 Non-Employee Payments 03/15/85
6.0200 Fringe Benefit & Indirect Cost Billing 05/01/02
6.0400 Municipal Overhead Costs 03/31/06
6.0500 Claims for Damages 01/31/94
6.0600 Hospital and Health-Related Services 06/04/93
6.0700 Uniform Revenue Refund Procedure 05/15/90
7 SPECIAL PROCEDURES
7.0000 Overview
07/22/88
7.0100 Replacement/Exchange of Checks
02/29/08
7.0200 Theft/Loss/Misuse of State Assets
06/12/02
7.0500 Un-cashed State Checks
04/18/06
8 FEDERAL INFORMATION REPORTING REQUIREMENTS
8.0100 Overview of Excess (Taxable) Payments to Employees 10/31/95
8.0110 Excess Amounts 03/31/06
8.0120 Non-Overnight Travel Reimbursements
01/31/94
8.0130 Continuous Travel Advances
01/31/94
8.0140 Voucher Processing/Payroll Interface 10/13/05
8.0150 IRS One-Year Rule For Travelers
03/31/06
8.0160 Employer-Provided Transportation Benefits 12/29/06