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NYS Comptroller

THOMAS P. DiNAPOLI

Previous Accounting Releases (Advisories and Bulletins):

| 2015 | 2014 | 2013 | 2012 | 2011 | 2010 | 2009 | 2008 | 2007 | 2006 | 2005 | 2004 | 2003 | 2002 | 2001 | 2000 | 1999 | 1998 | 1997 | 1996 | 1995 - 1991
2015 Releases
Updated December
Updated May (Originally Issued September 2011)
February
2014 Releases
October
April
March
2013 Releases
November
September
July
February
2012 Releases
November
Updated October (Originally Issued July 2012)
March
Updated January (Originally Issued December 2011)
2011 Releases
Updated April (Originally Issued November 2010)
2010 Releases
December
September
2009 Releases
June
2008 Releases
December
September
January
2007 Releases
May
2006 Releases
October

Effective November 13, 2013, the revenue threshold for an annual audit of fire districts and most fire companies has increased to $300,000. This change supersedes the revenue threshold originally prescribed in the 2006 Accounting Bulletin, Fire District Reform Legislation.

Fire districts and most fire companies with a fiscal year ending after November 13, 2013, with annual revenues between $200,000 and $299,999, will no longer be required to obtain an independent audit in 2014 for the fiscal year ended in 2013. Fire districts and most fire companies with annual revenues of $300,000 or more will be required to obtain an independent annual audit for the fiscal year ended in 2013 and subsequent fiscal years.

July
June
May
2005 Releases
November
September
July
February
January
  • Revision to August 2004 Bulletin: Modification of NYS Retirement System's Annual Payment Date and Reserve Provision for Pension Contributions – Rescinded September 2011
    Issued to: Chief Executive Officers and Chief Fiscal Officers

    This guidance has been incorporated and/or superseded by OSC May 2015 accounting bulletin, Pension Accounting and Reporting Changes [pdf]
2004 Releases
October
September
  • New York State Rail Infrastructure Investment Act of 2002 - Rescinded January 2016
    Issued to: County, City, Town, Village and School District Chief Fiscal Officers

    Payments from this program ended in 2012. As a result, this bulletin has been removed.
  • Homeland Security Aid [pdf]
    Issued to: County, City, Town and Village Chief Fiscal Officers
August
  • Modification of NYS Retirement Systems' Annual Payment Date and Reserve Provision for Pension Contributions – Rescinded September 2011
    Issued to: Chief Executive Officers and Chief Fiscal Officers

    This guidance has been incorporated and/or superseded by OSC May 2015 accounting bulletin, Pension Accounting and Reporting Changes [pdf]
2003 Releases

There were no releases posted for 2003

2002 Releases
July
June
February
2001 Releases
December
October
  • Fund Financial Statements
    Issued to: County, City, Town and Village Chief Fiscal Officers; School District and BOCES Business Officials
July
March
February
January
2000 Releases
November
September
  • Accounting Systems Update - Capital Reserve Funds – Rescinded May 2011
    Issued to: School District Business Officials

    This guidance is superseded by the implementation of GASB Statement 54 Fund Balance Reporting and Governmental Fund Type Definitions. Capital Reserves may now be reported as Restricted Fund Balance in the fund financing the reserve or in the authorized Capital Projects Fund. Refer to OSC April 2011 accounting bulletin, Fund Balance Reporting and Governmental Fund Type Definitions [pdf], for additional guidance on GASB 54.
June
  • Accounting System Update - Elimination of Risk Retention Fund (CS)
    Issued to: Chief Fiscal Officers of Counties, Cities, Towns, Villages
  • Accounting Systems Update - Capital Reserve Funds – Rescinded May 2011
    Issued to: Chief Fiscal Officers of Counties, Cities, Towns, Villages

    This guidance is superseded by the implementation of GASB Statement 54 Fund Balance Reporting and Governmental Fund Type Definitions. Capital Reserves may now be reported as Restricted Fund Balance in the fund financing the reserve or in the authorized Capital Projects Fund. Refer to OSC April 2011 accounting bulletin, Fund Balance Reporting and Governmental Fund Type Definitions [pdf], for additional guidance on GASB 54.
April
  • Workforce Investment Act
    Issued to: Chief Fiscal Officers of Counties, Cities, Towns, Villages and Fire Districts; Superintendents and Business Officials of School Districts and BOCES
March
1999 Releases
August
July
1998 Releases
November
October
September
June
May
March
1997 Releases
September
August
1996 Releases
June
February
1995 - 1991 Releases

With the exception of three updated and re-issued releases (Updated December 2015), we have removed the following releases from this period based on reviews identifying that programs are either extinct or no longer applicable, or where guidance is provided through another means:

  • New Tax Enforement Process
  • Amendment to Accounting for Medicaid Reimbursements and State Aid Deduction for Medicaid Reimbursements - Superseded by OSC April 2014 accounting bulletin, Accounting for Medicaid Reimbursements Paid by the Department of Health and the Resulting State Aid Deduction [pdf]
  • Implementation of GASB Statement Nos. 25, 26 and 27 - This guidance has been incorporated and/or superseded by OSC May 2015 accounting bulletin, Pension Accounting and Reporting Changes [pdf]
  • Community College Financial Reports
  • Accounting for Early Intervention (EI) Program
  • Accounting Release for Implementation of GASB Statement 16 "Accounting for Compensated Absences"
  • Suburban Highway Improvement Program (SHIP)
  • Accounting Release for the Implementation of GASB Statement 15 - "Governmental College and University Accounting and Financial Reporting Models"
  • Accounting for "Tax Stabilization Reserves" (TSRs) and "Contingency and Tax Stabilization Reserves" (CATSRs)
  • Accounting Release for the Implementation of GASB Statement 14 - The Financial Reporting Entity
  • Accounting for Summer Programs for Special Education Pupils Conducted in Accordance with Section 4408 of the Education Law, and Accounting for Medicaid Reimbursements and the State Aid Deduction for Medicaid Reimbursements - Medicaid guidance superseded by OSC April 2014 accounting bulletin, Accounting for Medicaid Reimbursements Paid by the Department of Health and the Resulting State Aid Deduction [pdf]
  • Marchiselli Highway Improvement Program

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