New York Codes, Rules and Regulations
Title 2 - DEPARTMENT OF AUDIT AND CONTROL
Chapter I - Audit Of Revenues And Accounts Payable From State Funds And Funds Under Its Control
Part 16 - Field Audit
Section 16.8 - Record and deposit of receipts

Current through Register Vol. 44, No. 38, September 21, 2022

(a) All moneys received should be recorded on the day received, in a permanent record. A separate entry shall be made for each receipt, showing date of receipts, name of payer, the reason for the payment and the amount thereof. Where receipts are numerous and in small amounts, a summary cashbook may be used to record and classify daily totals of cash received.

(b) All such receipts are to be deposited in the form received, in a bank designated by the Comptroller, daily if possible, but at least once a week. Each deposit shall cover all receipts from the time of the last preceding deposit to the closing entry for the day preceding the current deposit. Deposit slips shall be prepared in duplicate, one copy of which shall be obtained from the bank acknowledging such deposit and filed with the bank statement.

(c) Press-numbered receipts in bound form, with as many copies retained as may be required, are to be issued for transactions involving receipts in the form of cash.

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