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