Local Government Publications

Search Audits for reports on municipalities and school districts dating back to 2014.

Accounting Notices and Bulletins > Cash Receipts

September 1998 –

Legislation requested by the State Comptroller (Chapter 465, Laws of 1998) permits town and village courts, who meet certain criteria, to transmit monthly receipts to the Chief Fiscal Officer (CFO) without first sending them to the State for distribution. Previously, courts had to send the moneys they collected to the State Comptroller, who, on a quarterly basis, sent the local share back to the municipalities. 1996 legislation created a temporary pilot program for up to 100 municipalities, but this 1998 legislation makes the program permanent and opens it up to all municipalities who have the capacity to file reports electronically and meet other criteria. This gives localities access to their revenues sooner and improves their cash flow.

Accounting Notices and Bulletins > Reporting, Revenues/Cash Management

June 1998 –

Federal and State Welfare Reform legislation has brought about program and funding changes which necessitate revisions to the revenue and expenditure accounts listed below. These changes are based on recent revisions to Chapter 2, Volume I, of the Fiscal Reference Manual published by the New York State Office of Temporary and Disability Assistance.

Accounting Notices and Bulletins > Budgeting, Revenues/Cash Management

June 1998 –

Issued to: County, City, Town and Village Chief Fiscal Officers, School District and BOCES Business Officials.

Accounting Notices and Bulletins > Capital Projects

May 1998 –

Multi-Modal Projects will be accounted for in a Capital Projects Fund or in an Enterprise Fund. Capital Projects fund revenues will be recorded in subsidiary revenue account code 3505 - Multi-Modal Program and expenditures will be classified by functional unit based on the type of project being undertaken. Enterprise funds should capitalize assets and recognize revenue using account 3505.

Accounting Notices and Bulletins > Reporting

March 1998 –

Since your county’s billing lag factor is included in the MARS 039 Reports sent to your county Social Services Commissioner, we are no longer sending an annual bulletin. As counties closed their books and filed their 1997 annual reports, a few questions arose about the MMIS accrual. The purpose of this bulletin is to restate the procedure for making this accrual.

Accounting Notices and Bulletins > Reporting, Revenues/Cash Management

August 1997 –

An agreement for the purpose of protecting New York City’s drinking water supply and the economic vitality of the upstate Watershed communities. The agreement provides for expenditures by New York City and the State of New York on various long-range watershed protection and water quality enhancement programs.

Accounting Notices and Bulletins > Budgeting, Reporting

August 1997 –

This bulletin provides information on the elimination of the Risk Retention (Insurance Reserve) Special Revenue Fund (the CS fund) from the Uniform System of Accounts. It also provides information on how the activity in that fund must be reported in the general fund in the ST-3 Annual Financial Report for the year ended June 30, 1997. This change is needed to comply with GASB Statement 10.

Accounting Notices and Bulletins > Reporting, Revenues/Cash Management

June 1996 –

The purpose of this release is to provide accounting and reporting guidance for gifts and donations restricted to use for D.A.R.E. Programs.

Accounting Notices and Bulletins > Reporting

February 1996 –

Chapter 83 of the Laws of 1995 adds Social Services Law section 153-i, Block Grants for family and children’s services. The law requires the New York State Department of Social Services to apportion the state funds appropriated among the social services districts by a formula contained in section 153-i, subdivision 1, paragraph b.

Accounting Notices and Bulletins > Budgeting, Reporting

February 1996 –

Issued to: County, City, Town and Village Chief Fiscal Officers