The New York State Guide to Financial Operations (GFO) 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 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 links to core SFS documentation on the SFSCoach site at https://www.sfs.ny.gov/secure/. In this regard, the GFO serves as a single source for agency information concerning State financial transactions.

Guide to Financial Operations

REV. 09/14/2015