SECTION OVERVIEW AND POLICIES

Payments in the Statewide Financial System (SFS) are typically processed using regular vendor IDs. To make payments to entities and individuals with an ongoing business relationship with New York State, agencies create regular vendor IDs in the SFS Vendor File using the Vendor Add Function. The Office of the State Comptroller’s Vendor Management Unit manages the SFS Vendor File to ensure compliance with all applicable rules and regulations. For more information on adding regular vendors to the SFS Vendor File, see guidance in Section 3 - Vendor Registration Overview of this Chapter.

Other payments made in SFS for specific programs, such as revenue refunds, jury service, inmate claims, and other unique payment situations are processed using single payment vendor IDs. The use of a single payment vendor ID is limited to programs with a singular purpose, where agencies do not have an ongoing business relationship with the payee – i.e., the payee is receiving payment one time or for a very short duration. When using a single payment vendor ID, agencies are required to maintain detailed information for each payee, including name, address, taxpayer identification number, and electronic payment information (if applicable). The agency collecting the payee information is responsible for ensuring compliance with all applicable rules and regulations. For more information on compliance requirements, see guidance in Section 3.A -Agency Vendor Registration of this Chapter.

PROCESS

When collecting and maintaining payee information, agencies using single payment vendor IDs should follow the requirements for registering regular vendors in the SFS Vendor File. These include validating the payee’s taxpayer identification number with the Internal Revenue Service (IRS) or Social Security Administration (SSA) and ensuring the payee is not debarred by the Office of Foreign Asset Control. The appropriate information must be obtained and validated before the agency makes a payment. For more information on compliance requirements, see guidance in Section 3 - Vendor Registration Overview of this Chapter.

Additionally, it is the agency’s responsibility to determine if payments are subject to IRS reporting requirements. Each voucher processed using a single payment vendor ID must indicate if the payment is tax reportable. For more information on IRS reporting, see Chapter XII.5, Section K - Federally Reportable Payments of this Guide.

SINGLE PAYMENT VENDOR IDs FOR USE BY ALL STATE AGENCIES

A. PAYMENTS

Agencies may use the following single payment vendor IDs for the specific business purposes noted below.

Emergency Payments: Vendor ID number 0400000001

Generally, entities that provide goods and services must register in the SFS Vendor File before agencies can do business with them. However, in certain emergency circumstances and when a vendor does not yet have an SFS vendor ID, agencies may use the vendor ID below to make the payment. OSC must pre-approve the use of this vendor ID. Email approval requests to [email protected]. Agencies cannot use this single payment vendor ID to create or associate this payment to a Purchase Order within the SFS.

Non-Employee Travel Payments: Vendor ID number 0400000002

In some circumstances, agencies must reimburse individuals for travel expenses unrelated to State employment. The following circumstances and examples illustrate when to use this ID:

• Individuals who incur travel expenses on behalf of the State but are not employed by New York State. For example, individuals who serve as unpaid board members who are not currently on the State payroll.
• Current employees who incur travel expenses unrelated to their State-paid responsibilities. For example, a current State employee who incurs travel expenses on behalf of the State as an unpaid board member.
• Former employees who incur travel expenses on behalf of the State after they leave State service. For example, former employees returning to testify in a court case. Chapter XIII, Section 11 - Submitting Travel and Expense Reimbursement Requests for Inactive Employees of this Guide requires these payments to be processed through the Accounts Payable module using the non-employee travel single payment vendor ID number 0400000002.

One-Time OSC Approved Payments: Vendor ID number 0400000003

When New York State doesn’t have an ongoing business relationship, agencies can request to use the ID below to create a single payment voucher that will satisfy the State’s obligation. OSC must pre-approve the use of this vendor ID. Email approval requests to [email protected].

Dual-Party Check: Vendor ID Number 0400000004

Agencies may use the vendor ID below to issue payment to multiple parties when the State does not have an ongoing business relationship with any party. OSC must pre-approve the use of this vendor ID. Email approval requests to[email protected].

B. REFUNDS

Federal Refunds: Vendor ID Number 0200000001

Agencies should use the vendor ID below to refund monies that originated from a federal fund. The payment voucher should include appropriate refund coding as described in Chapter IX, Section 7 - State Accounting and Reporting Overview of this Guide.

Unspecified Refunds: Vendor ID Number 0200000002

Agencies should use the vendor ID below to refund monies not covered by another single payment vendor ID. The payment voucher should include the deposit coding used on the Report of Moneys Received associated with the original deposit. Providing this detailed information ensures that the OSC Revenue Refund Unit properly accounts for the refund. For more information, see Chapter XV, Section 12 - Refund of Appropriation and Report of Money Received of this Guide.

SINGLE PAYMENT VENDOR IDs FOR USE BY SPECIFIC AGENCIES

A. PAYMENTS FOR A UNIQUE BUSINESS PURPOSE

New York State also makes payments for certain unique business purposes, including entitlements and reimbursements, for which State agencies require the VMU to create and assign a single payment vendor ID.

If an agency needs a single payment vendor ID that is not listed in the chart, the agency should request a Single Payment Vendor ID from the VMU. For more information on requesting a Single Payment Vendor ID, see Section 5.B - Requesting a Single Payment Vendor ID of this Chapter.

List of Assigned Single Payment Vendor IDs

For a list of the single payment vendor IDs and the unique business purposes the VMU has created and assigned, please click the link below.

Assigned Single Payment Vendor IDs – General Chart

B. REVENUE REFUNDS

In certain circumstances, New York State collects revenue from individuals where all or part of the revenue will be refunded to the individual. Agencies process a high volume of non-regular refund payments to individuals, some of which are the only payment an individual receives from the State. Therefore, there is no need to maintain an individual’s information in the SFS Vendor File.

For additional information on revenue refunds, see Chapter XII, Section 6.J – Paying a Refund of this Guide.

List of Assigned Refund Single Payment Vendor IDs

The chart linked below lists the single payment vendor IDs assigned by the VMU for refunds by the specific agency and for the business purpose. If an agency needs a revenue refund Vendor ID other than those listed in the link below, see Section 5.B - Requesting a Single Payment Vendor ID of this Chapter.

Assigned Single Payment Vendor IDs – Revenue Refunds Chart

Guide to Financial Operations

REV. 2/23/2024