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Office of the State Comptroller - Local Government & School Accountability

Previous Accounting Releases (Advisories and Bulletins):

| 2013 | 2012 | 2011 | 2010 | 2009 | 2008 | 2007 | 2006 | 2005 | 2004 | 2003 | 2002 | 2001 | 2000 | 1999 | 1998 | 1997 | 1996 | 1995 | 1994 | 1993 | 1992 | 1991 |
2013 Releases
November
September
July
February
2012 Releases
November
Updated October (Originally Issued July 2012)
March
Updated January (Originally Issued December 2011)
2011 Releases
September
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
  • Accounting Bulletin - 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Bulletin: Modification of NYS Retirement System's Annual Payment Date and Reserve Provision for Pension Contributions – Rescinded September 2011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    This guidance has been incorporated and/or superseded by OSC September 2011 accounting bulletin, Pension Accounting and Reporting Changes
2004 Releases
October
September
August
  • Accounting Bulletin - Modification of NYS Retirement Systems' Annual Payment Date and Reserve Provision for Pension Contributions – Rescinded September 2011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    This guidance has been incorporated and/or superseded by OSC September 2011 accounting bulletin, Pension Accounting and Reporting Changes
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 Releases
October
September
  • Amendment to Accounting for Medicaid Reimbursements and State Aid Deduction for Medicaid Reimbursements - Rescinded April 2014
    Issued to: School District Officials

    This guidance has been superseded based on a change in the Medicaid reimbursement methodology. Refer to OSC April 2014 accounting bulletin, Accounting for Medicaid Reimbursements Paid by the Department of Health and the Resulting State Aid Deduction [pdf], for additional guidance on accounting for Medicaid reimbursements.
  • Accounting Bulletin - Implementatoin of GASB Statement Nos. 25, 26 and 27 – Rescinded September 2011
    Issued to: County, City, Town and Village Chief Fiscal Officers; School District BOCES and Community Colleges Business Officials; and Fire District Treasurers

    This guidance has been incorporated and/or superseded by OSC September 2011 accounting bulletin, Pension Accounting and Reporting Changes
June
May
March
1994 Releases
July
May
1993 Releases
April
1992 Releases
August
May
  • 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 - Rescinded April 2014
    Issued to: School District Officials

    This Medicaid guidance has been superseded based on a change in the Medicaid reimbursement methodology. Refer to OSC April 2014 accounting bulletin, Accounting for Medicaid Reimbursements Paid by the Department of Health and the Resulting State Aid Deduction [pdf], for additional guidance on accounting for Medicaid reimbursements. Summer programs for special education pupils should continue to be accounted for in the special aid fund using expenditure account code A9901.95, “Transfer to Special Aid Fund” for the general fund contribution. All expenditures for the program continue to be made from the special aid fund.
January
1991 Releases
January
October