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Accounts Payable Advisory
Office of Operations
Bureau of State Expenditures

Advisory Number: 56
Advisory Name:

Separation of Duties

Date Issued:

07/09/2018

Date Last Updated: 07/09/2018
Subject:
New section regarding separation of duties.

Reference:
Guide to Financial Operations (GFO), Chapter XI-A, Section 1.A –Separation of Duties

Guidance:
According to the Standards for Internal Control in New York State Government, separation of duties is a basic internal control activity that separates key tasks and responsibilities among various employees and subunits. This separation helps to reduce the risk of error, waste, or wrongful acts pertaining to various functions within an agency.

For more information on Separation of Duties, please refer to GFO Chapter XI-A, Section 1.A – Separation of Duties


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