Skip to Content

Login   Subscribe   Site Index   Contact Us   Google Translate™

NYS Comptroller


Internal Control Task Force

Tools & Resources

Evaluation Tools

  • GAO Internal Control Management and Evaluation Tool Adobe Acrobat Document
    This Management and Evaluation Tool is based upon GAO's Standards for Internal Control in the Federal Government. Its purpose is to assist agencies in maintaining or implementing effective internal control and to help determine what, where, and how improvements can be implemented.
  • DOB Manager's Guide - Testing Compliance with Internal Control Requirements Microsoft Word Document
    The Manager's Guide describes a suggested testing process. It assumes that the manager has already executed the evaluation portion of the internal control review (i.e. evaluating the adequacy of procedure design) and is now ready to determine the degree to which procedures are actually being followed.

Guide to Financial Operations

  • The New York State Guide to Financial Operations
    The New York State Guide to Financial Operations acts as a reference source for statewide accounting policies, procedures and the Office of the State Comptroller (OSC) related-mandates for use by state agencies. The Guide to Financial Operations replaces the former New York State Accounting System User Procedures Manual to coincide with the implementation of the Statewide Financial System (SFS). The new Guide encompasses a broader range of business information to correspond with this implementation.

    The Guide provides policies and procedural guidance for state agencies using the SFS as well as traditional legacy financial management systems where applicable. It also includes information regarding the related financial transactions as well as linkage to core SFS operational documentation and accounting transaction code job aids available on the SFS website at In this regard, the New York State Guide to Financial Operations serves as a single source for agency information concerning state financial transactions.