Operating transfers constitute legally-authorized transfers from a fund receiving revenues to a fund through which disbursements will be or have already been made. These transfers are authorized by §4 of the State Finance Law and annual budget bills which specifically identify the fund from which transfers are made and the fund receiving the transfer-in.
All operating transfers are closely monitored and reported on by OSC and, pursuant to statutes, in most cases the transfers are transacted on request of the Budget Director by OSC’s Bureau of State Accounting Operations.
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| SFS Account | Title | Description |
|---|---|---|
| 36310 | Transfers FROM Other Funds | Used to record transfers from another fund pursuant to statutory authority contained in permanent State statute or temporary authority provided in an annual budget (language) bill(s). |
| 36320 | Statewide Transfer FROM Other Funds | GL BU balancing account used by the SFS Program. |
| 36330 | Appropriated Transfers FROM Other Funds | Used to record transfers from another fund pursuant to statutory authority contained in annual appropriation bill(s). |
| 60810 | Operating Transfers TO Other Funds | Used to record transfers to another fund pursuant to statutory authority contained in permanent State statute or temporary authority provided in an annual budget (language) bill(s). |
| 60820 | Statewide Transfer TO Other Funds | GL BU balancing account used by the SFS Program. |
| 60825 | SW Trans to (FAR) | GL BU balancing account used by the SFS Program. |
| 60829 | SW Trans To – OSC Use | GL BU balancing account used by the SFS Program. |
| 60830 | Appropriated Transfers TO Other Funds | Used to record transfers to another fund pursuant to statutory authority contained in annual appropriation bill(s). |
| 60840 | Sole Custody Transfer To | GL BU balancing account used by the SFS Program. |
| 60850 | Sole Custody Op Trans (To) | GL BU balancing account used by the SFS Program. |
Guide to Financial Operations
REV. 12/26/2019