Resource
Seed-to-Sale Tracking and Reconciliation
New York licensees track inventory electronically from seed to sale and report it to the Office of Cannabis Management through the state's BioTrack-based system. Treating that record as an accounting subledger as well as a compliance obligation is what keeps the two records consistent.

What the System Records
Plant tags, package identifiers, transfers, adjustments, waste events, and sales form a continuous quantity record from propagation to final sale.
Reconciling to the Ledger
Compare package quantities to the inventory subledger, match manifests to receipts and shipments, and trace adjustments to authorization and to a corresponding ledger entry.
- Quantity comparison at package level
- Manifest-to-receipt matching
- Adjustment authorization trail
Common Variance Causes
Timing differences, untagged repackaging, unrecorded samples, and manual adjustments made in one system only account for most differences operators encounter.
Cadence and Recordkeeping
Retail reconciles daily; production sites reconcile at defined milestones. Each reconciliation is retained with supporting detail so the history can be reviewed later.
Frequently Asked Questions
- Who should hold adjustment permissions?
- A limited set of designated staff, separate from whoever performs reconciliation.
- What tolerance is reasonable?
- Set a documented threshold appropriate to product form and license type, and investigate anything above it consistently.
- Does the tracking system replace inventory accounting?
- No. It tracks quantities; the accounting records carry cost. Both are required.
Related Services
Seed-to-Sale Reconciliation
Reconciliation between the statewide seed-to-sale tracking system, inventory subledgers, and the general ledger for licensed New York cannabis operators.
View service Seed-to-Sale ReconciliationCultivation Accounting
Cost accounting for cannabis growers: batch costing, capitalized production costs, yield analysis, and inventory reconciliation across the grow cycle.
View service Cultivation AccountingDispensary Accounting
Specialized dispensary accounting for New York cannabis retailers: monthly close, POS and cash reconciliation, inventory accounting, and financial reporting.
View service Dispensary AccountingRelated Resources
Cultivation Accounting Guide
Batch costing, capitalization, yield measurement, and inventory staging for licensed cannabis cultivation operations.
Read Cultivation Accounting GuideBookkeeping Guide
Daily, weekly, and monthly bookkeeping routines for licensed cannabis businesses, with reconciliation checklists and coding standards.
Read Bookkeeping GuideAudit Preparation
How licensed cannabis operators can prepare for federal examination, state tax review, and regulatory inspection through documentation practices.
Read Audit PreparationDiscuss Your Operation With a Cannabis Accounting Specialist
Call to talk through your license types, current records, and reporting needs, or schedule a consultation at a time that works for your team.