P-Card 101

1. Email P-Card Administrator with supervisor approval and cc: Associate Director of Purchasing & Accounts Payable with:
   1. Supervisor approval
   2. ROPC if ≥$2,500
   3. copy of invoice

1. SUNY Cortland is tax-exempt (Tax ID: 14740026K). Refund requests: email vendor with tax exemption certificate.
   1. How to request sales tax to be refunded:
      • Email or call the vendor requesting the refund and include our tax exemption certificate.
        
        • Example Request for Refund:
          
          Subject: Tax Refund Request (SUNY Cortland)
          
          Body: Order #_____ indicates that tax was charged; however, SUNY Cortland is a tax-exempt institution. Please find our tax-exempt certificate attached for your records.
          We are requesting a refund of $____ for the sales tax charged to this order, credited back to the original P-Card. Please provide an estimated refund date.
          Once the refund has been processed, please provide an updated invoice for our accounting records. If you require any additional information to process this request, please let me know.
          Thank you for your assistance.
          
          *Be sure to include the updated invoice/receipt with your p-card log.

2. If the vendor requests a tax exemption number or Form ST-119.1 (Exempt Organization Exempt Purchase Certificate) from you, SUNY may give the vendor a copy of the letter from the Department of Taxation and Finance.

   1. Contact the Purchasing AA for a copy of this letter.

      • Example email to Purchasing AA:
        
        Subject: SUNY Tax Letter Request
        
        Body: The vendor will not accept our tax exempt form.
        Can you please provide me with the SUNY letter for the vendor that explains that we don’t require Form ST-119.1?

3. For Tax Refund on Third Party Amazon Orders:
   1. Go to Your Orders in Amazon (always access from RDD catalog for Amazon Business Account).
   2. Locate the item that was charged tax and click the Contact the Seller button.
      1. If the button is not there, call Support at 1-888-280-9552.
   3. Enter the subject as Tax Exemption Refund Request.
   4. Include the order number and the amount charged.
   5. The seller is required to respond within 72 hours. The seller may ask for some additional information or they may simply issue the refund.

Definition: Card-sharing is when your p-card is used by anyone other than the individual whose name appears on the card. Card-sharing is expressly prohibited.

What counts as card-sharing?

• • Letting a supervisor or colleague “place the order for you” by giving them your physical card or giving them the card details.
    What to do instead:
  • If the P-cardholder is unavailable (out of the office), someone in the dept/office may reach out to the P-card Administrator and they will be able to review and place the order with their own P-card.
    Why it’s not allowed:
  • Violates SUNY & NYS internal control standards.
  • Increase risk of:
    • Fraud
    • Unauthorized purchases
    • Data breaches

Key takeaway: If you didn’t place the order yourself, it’s a violation.

Definition: When a cardholder separates a single purchase into 2 or more P-card transactions (whether on the same day or over multiple days) with the intent to bypass procurement rules (i.e., single-transaction dollar limits, monthly limits, etc.).

Examples:

• • Buying $1,000 of equipment by charging two $500 P-Card transactions when the single-purchase limit is $500.
  • Making multiple smaller charges to avoid obtaining multiple quotes.
  • Placing repeated orders for the same items over a short period when the total need was known in advance.

Why it’s not allowed:

• • Violates SUNY procurement and internal control requirements.
    Undermines fair competition and transparency.
    May result in audit findings, card suspension, or disciplinary action.

Any shipping charges over $500 must be accompanied by not only the vendors’ invoice, but the shipping invoice also.

Should not exceed 5% or $25 (whichever is less).

IT purchases include: technology hardware, software, and any cloud or externally hosted systems, software and services.

What do I do if it’s IT-related?

1. 1. 1. Go to the Tech Help section on MyRedDragon.
         1. Choose your request type
            1. IR will either place the order for you or provide you approval to make the purchase.
               1. If the latter, include their approval with your p-card packet.

Cardholders will receive an email from the credit card company that new statement is available and ready to print.

Why do I need to submit my P-card packet within 30 days or less to the P-Card Administrator?

• To ensure charges can be reviewed and disputed promptly (we have 60 days to dispute a charge).
• To ensure required backup documentation is on file and accessible to your supervisor in the event of an absence.
• To support accurate and timely reconciliation of accounts and financial reporting.
• To maintain compliance with P-Card policies and audit requirements.
• To help prevent late submissions, which can result in card suspension.

• Make sure files are legible and clear (to be read by an auditor)
• Make sure all documents are facing the right direction
• Scan both sides of the document and remove blank pages
• Log and certification sheet are expected to have an original signature (see Signature Types)
• Save file as [year (YYYY).packet month (MM) – Last name.First name]
   Example: August 2025 packet for Casey Avery would be: 2025.08 – Avery.Casey

*Recommended P-card packet order: P-Card Log, bank statement, Certification page, then all backup documents.

• How to Change a Dept Account Number when Certifying your P-Card
• How to Create a Digital Packet