XII. Expenditures

Guide to Financial Operations

XII.5.M Selecting the Appropriate Handling Code

XII. Expenditures
Guide to Financial Operations


Handling codes on the voucher specify the distribution of checks. The table below lists the handling codes available and when Business Units can use them.

Process and Document Preparation:


Handling code “A” allows a Business Unit’s courier to pick up a vendor’s check for payment of goods and services at the Department of Taxation and Finance’s Division of Treasury rather than having the payment made directly to a vendor.

To make a check available at the Division of Treasury, the Business Unit must do the following:

  • Place a checkmark in the “Separate Payment” box in the Payment Options section of the voucher to ensure the check will not be combined with payments made by other Business Units processed that day, and
  • Enter an “A” in the Handling Code box in the Payment Method section of the voucher to make the check available for pick up at the Division of Treasury located at 110 State Street in Albany. The Business Unit’s courier must be authorized by the Division of Treasury to pick up a check. For information about authorization, contact the Division of the Treasury at (518) 474-2278.

Business Units may use Handling Code “A” for the following reasons:

  • Vouchers paying for subscriptions for which Business Units must provide enclosures to identify payments
  • Voucher for advance payment to the Federal government (e.g., Superintendent of Documents, Library of Congress)
  • Voucher paying for postage or postage meter costs. NOTE: Business Units should not use this code when paying a Pitney Bowes Reserve Account (see Section 6.Z – Processing Payments for the USPS and Related Postal Services) of this Chapter.
  • Conference registration when the check must accompany registration documents
  • Court orders when the check must accompany court documents
  • Circumstances when prepayments are required and documentation must be submitted with the check. Prepayments are not allowed on routine vendor payments.

Business Units using handling code “A” for any other reason than those stated above must retain justification supporting the Business Unit’s need to use this code.

Please note, Business Units may not use Handling Code “A” for the following reasons:

  • To pay vendors on a routine basis.
  • To obtain goods or services the Business Unit has not received. For example, it is not appropriate to submit a voucher prior to receipt of goods or services and hold the check at the Business Unit until the order is received.
EOffice of the State Comptroller (OSC) Use Only
LLand Purchase
NWire Transfers – For more information on how to process a wire transfer, see Section 8.G – Payment Methods of this Chapter.
PPayroll Check - This code is for OSC use only.
RSend to Payee
SSpecial Handling - Agencies can use this handling code on vouchers which require special procedures due to a unique payment situation. Business Units must make a specific request to use this handling code prior to submitting the voucher for OSC review. This request must detail the uniqueness of the situation and include the specific payment handling requirements (e.g. overnight courier delivery).To submit a request to use this handling code, please contact the Bureau of State Expenditures’ Customer Service at (518) 474-4868 or [email protected].
TLand Claim Tax Payment
XPayroll Deduction Unit - This code is for OSC use only. It is used for payments processed through the voucher conversation that affect payroll deductions.

Guide to Financial Operations

REV. 08/19/2012