The New York State Guide to Financial Operations is organized by chapters related to accounting process area.

Each chapter contains sections and subsections generally structured using the following approach:

• Overview: Introduction to the content contained within the chapter.
• Policies: Necessary details on policies applicable within the chapter. Information provided includes related laws, regulations, and audit standards, as well as details concerning reference number, issuance date, effective date, and expiration date.

Where applicable, sections differentiate between policies related to users of legacy systems and users of the Statewide Financial System (SFS).

Chapters are organized by section and alpha-numerical subsections (i.e., 3A, 3B, 3C, etc.) to provide further content-related details/information.

Guide to Financial Operations

REV. 09/14/2015