New York State Accounting System User Procedures Manual

Section	Name
I	INTRODUCTION
II	FINANCIAL REPORTING REQUIREMENTS
III	THE REPORTING ENTITY 1. Definition of the Reporting Entity 2. Components of the Reporting Entity
IV	OSC RESPONSIBILITIES 1. Role of the Office of the State Comptroller 2. Interface with State Agencies
V	CRITICAL DATES 1. Importance of Critical Dates 2. Schedule of Critical Dates - Annual Close
VI	SPECIFIC GUIDELINES - REVENUES
VI-1	College and University Reporting
VI-2	Patient Revenues
VI-3	Federal Grants
VI-4	Appropriated Loans Receivable
VI-5	Appropriated Loans Receivable -Allowance for Uncollectibles
VI-6	Grade Crossing Elimination Receivables
VI-7	Memo Receivables
VI-8	Fringe Benefit Receivables
VI-9	Tax Accruals
VI-10	Accrued Interest on Investments
VI-11	Budgetary Report-Cash to GAAP Reconciliation
VI-12	Assessment Agency Prebilling
VI-13	Proceeds from Financing Arrangements
VI-14	Escheat Property
VII	SPECIFIC GUIDELINES - EXPENDITURES
VII-100	Pension Liability
VII-101	Payroll Accruals
VII-102	Compensated Absences
VII-103	Local Assistance
VII-104	Medicaid
VII-105	Rental Reserves
VII-106	Other Accrued Liabilities
VII-107	Commitments and Contingencies
VII-108	Litigation
VII-109	Other Long-Term Obligations
VII-110	Securities Held in Lieu of Retainage
VII-111	Audit Disallowances
VII-112	Lease Disclosure
VII-113	Lease/Purchase and Other Financing Arrangements
VII-114	Note Payable
VII-115	General Obligation Bonds Payable
VIII	OTHER SPECIFIC GUIDELINES
VIII-201	Certificates of Participation
VIII-202	Landfills
VIII-203	Encumbrances
VIII-204	Capital Construction - Local Projects
VIII-205	Sole Custody
VIII-206	Preparation of Journal Entries
VIII-207	Agency Funds
VIII-208	General Ledger and Personal Computer Reporting
VIII-209	Operating Transfers
VIII-210	Abandoned Property Fund Disclosure
VIII-211	ERS Financial Statement
VIII-212	Accounting for Public Benefit Corporations
VIII-213	Journal Entries
VIII-214	Control Log Roster
VIII-215	Workpapers
VIII-216	Fixed Assets
VIII-217	Local Government Assistance Corporation
VIII-218	Lottery
VIII-219	Joint Ventures
VIII-220	Labor Department - Financial Statements
VIII-222	Deposits and Investment Disclosures
VIII-223	Housing Debt Fund
VIII-224	Eliminations
VIII-225	Negative Cash Balances
VIII-226	Two-Year Motor Vehicle Registration
VIII-227	Miscellaneous
IX	FINANCIAL STATEMENT ANALYSIS AND QUALITY CONTROL
X	SUPPLEMENTAL EXHIBITS
X-100	Components of the Reporting Entity
X-200	Chart of Accounts
X-300	Chart of Accounts Definitions
X-400	Account Roll-ups
XI	OTHER FINANCIAL REPORTS
XI-100	Interim Financial Reporting
XI-200	Schedule of Expenditures of Federal Awards
XI-300	Financial Condition Report