Skip to Content

Login   Subscribe   Site Index   Contact Us   Google Translate™

NYS Comptroller

THOMAS P. DiNAPOLI

Previous Accounting Releases (Advisories and Bulletins)


| 2016 | 2015 | 2014 | 2013 | 2012 | 2011 | 2010 | 2009 | 2008 | 2007 | 2006 | 2005 | 2004 | 2003 | 2002 | 2001 | 2000 | 1999 | 1998 | 1997 | 1996 | 1995 - 1991
2016 Releases

February

Updated January

2015 Releases

Updated December

Updated May

February

  • Indian Gaming Compact and Settlement Agreement Revenue - Rescinded February 2017
    Issued to: Chief Fiscal Officers

    This guidance has been superseded by the OSC February 2017 accounting bulletin, Accounting for Various Gaming Revenues [pdf]
2014 Releases

April

March

2013 Releases

November

September

July

February

2012 Releases

November

Updated October

March

Updated January

2011 Releases

Updated April

2010 Releases

December

September

2009 Releases

June

2008 Releases

December

September

January

2007 Releases

May

2006 Releases

October

  • Fire District Reform Legislation - Rescinded June 2016
    Issued to: Fire District Treasurers

This guidance has been incorporated into the Accounting and Reporting Manual for Fire Districts [pdf] and the Frequently Asked Questions (FAQs) for Fire Districts.

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Bulletin: Modification of NYS Retirement System's Annual Payment Date and Reserve Provision for Pension Contributions – Rescinded September 2011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    This guidance has been incorporated and/or superseded by OSC May 2015 accounting bulletin, Pension Accounting and Reporting Changes [pdf]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  • New York State Rail Infrastructure Investment Act of 2002 - Rescinded January 2016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  • Modification of NYS Retirement Systems' Annual Payment Date and Reserve Provision for Pension Contributions – Rescinded September 2011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    This guidance has been incorporated and/or superseded by OSC May 2015 accounting bulletin, Pension Accounting and Reporting Changes [pdf]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