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Office of the State Comptroller - Local Government & School Accountability
OSC Home > Local Government > Publications > Previous Accounting Releases (Advisories and Bulletins)

Local Government and School Accountability

Previous Accounting Releases (Advisories and Bulletins):

| 2011 | 2010 | 2009 | 2008 | 2007 | 2006 | 2005 | 2004 | 2003 | 2002 | 2001 | 2000 | 1999 | 1998 | 1997 | 1996 | 1995 | 1994 | 1993 | 1992 | 1991 |
2011 Releases
September
Updated April (Originally Issued November 2010)
2010 Releases
December
September
2009 Releases
June
2008 Releases
December
September
January
2007 Releases
May
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2006 Releases
October
July
June
May
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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Bulletin: Modification of NYS Retirement System's Annual Payment Date and Reserve Provision for Pension Contributions – Rescinded September 2011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    This guidance has been incorporated and/or superseded by OSC September 2011 accounting bulletin, Pension Accounting and Reporting Changes
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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- Modification of NYS Retirement Systems' Annual Payment Date and Reserve Provision for Pension Contributions – Rescinded September 2011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    This guidance has been incorporated and/or superseded by OSC September 2011 accounting bulletin, Pension Accounting and Reporting Changes
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2003 Releases

There were no releases posted for 2003

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2002 Releases
July
June
February
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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
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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  • Accounting Systems Update - Capital Reserve Funds – Rescinded May 2011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    This guidance is superseded by the implementation of GASB Statement 54 Fund Balance Reporting and Governmental Fund Type Definitions.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
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1999 Releases
August
July
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1998 Releases
November
October
September
June
May
March
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1997 Releases
September
August
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1996 Releases
June
February
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1995 Releases
October
September
June
May
March
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1994 Releases
July
May
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1993 Releases
April
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1992 Releases
August
May
January
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1991 Releases
January
October
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