Publications and Research Reports

Featured Publications


Accounting Bulletin GASB 84 Report Cover

Provide guidance on identifying fiduciary activities for accounting and financial reporting purposes... Updated November 2020 (Originally Issued March 2020)

Accounting for Medicaid-Related Intergovernmental Transfers - Cover Image

The purpose of this bulletin is to provide accounting guidance to counties for Medicaid-related intergovernmental transfers (IGTs).

Local Sales Tax Collections Decline by 10 Percent in 2020, With Major Shifts in Consumer Spending - Cover Image

New York State local sales tax collections declined by 10 percent (or $1.8 billion) in 2020 compared to 2019, due to the economic impact of the COVID-19 global pandemic.

Fiscal Stress Monitoring System - School Districts: School Year 2019-20 Results; 2020-21 Risks Report Cover

This snapshot highlights the FSMS results for school districts that reported for school fiscal year (SY) 2019-20, which ended on June 30, 2020, which included the period of the statewide mandatory school shutdown from March 18 through....

Title Description Issued Topic
Accounting and Reporting Manual for School Districts

The Office of the State Comptroller (OSC) has compiled the manual as a comprehensive accounting/reporting guide for school district officials and others interested in accounting and financial reporting by school districts in New York State. It provides an overview of generally accepted governmental accounting and financial reporting principles, and OSC’s interpretations of such principles, where pronouncements are silent or do not address problems common among school districts within New York State.

Accounting
Accounting and Reporting Manual for Fire Districts

The Accounting and Reporting Manual for Fire Districts is a comprehensive guide for fire districts and others interested in accounting and financial reporting by fire districts in New York State. The manual provides an overview of accounting and financial reporting principles to be used by fire districts to account and report their financial activities.

Accounting
Accounting and Reporting Manual for Counties, Cities, Towns and Villages, Soil and Water Conservation Districts and Libraries

The Accounting and Reporting Manual (ARM) has recently been updated to reflect recent accounting releases and account code additions, changes in legislation relating to the financial reporting requirement dates for submitting Annual Reports to OSC, reformatted easy to read journal entries, and the addition of chapters relating to accounting and reporting requirements for Soil and Water Conservation Districts and Municipal Libraries. (2011 Issue: Updated Codes for Water and Soil Conservation Districts).

For most recent Chart of Accounts see Chart of Accounts Query

Accounting