This bulletin defines our procedures for authorized signatures for voucher, contract transactions, and vendor responsibility certifications.

Section 110 of the State Finance Law provides that:

Certification or approval of the accounts or vouchers of a department, or of a division, board, body, bureau, officer or employee in a department, for personal services, maintenance and operation, for submission to the comptroller for audit, shall be made by the head of the department, or by such authority or authorities in the department as shall be designated by the head of the department by a rule or written directive filed with the comptroller.

Additionally, our office also requires department heads to designate those individuals authorized to execute contracts on behalf of an agency where the State of New York is a party.

The department head of an administrative agency is the commissioner; for a college or university, it is the president; for correctional facilities, the superintendent; and for mental health or mental retardation facilities, the director.

If the department head wishes to pass the duty to designate authority to sign transactions and/or vendor responsibility certifications, our office must have a letter on file with the department head’s original signature and the original signature of the designated individual(s). If the department head leaves an agency, our office must have on file the signature of the new department head and/or the designee stating that the signatures on file continue to be acceptable.

PLEASE NOTE: The AC852 and the AC1782 forms are NOT interchangeable.

As our office no longer conducts yearly reviews to verify signatories on file, it is the responsibility of each agency to ensure that the signatures on file with our office are accurate, up-to-date, and that the correct forms are used. Incorrect, out-of-date forms will cause processing delays.

We recognize that according to established agency internal controls, individuals may be limited to signing only certain types of transactions. For example, an individual may be authorized to sign a grant contract, but not a construction contract; or an individual may be authorized to sign a travel voucher, but not a refund voucher; or up to a dollar limit; or to sign a vendor responsibility certification. Where such limitations exist, agencies must identify the limitation on the appropriate authorized signature form.

Agencies are responsible for establishing proper internal controls and security over the authorized signature process. To ensure adequate controls over the agency authorization process, the department head or designee must sign each individual authorization form when more than one page is required. Agencies should consult with our office if they have questions concerning the adequacy of controls in place.

An agency can remove an authorized signatory by sending a letter to the appropriate bureau, identifying the signatory name to be removed from the list. The department head or designee must sign the letter.

Stamped, rather than original, signatures may be used on vouchers ONLY. Agencies must ensure that appropriate controls are in place to address the increased risk of this practice.

Forms AC852 and AC1782 can be accessed on line at http://www.osc.state.ny.us/agencies/ or by contacting the appropriate bureau.

Forms should be submitted to the addresses listed below. Questions may be directed to the appropriate telephone number below: