This report highlights the results of the 2020 Census for local governments in New York State and accompanies a new online interactive map that provides census population statistics by age, race and ethnicity, along with housing trends, for each city, county, town and village statewide. | Interactive Census Dashboard
Read the frequently asked questions and answers document on GASB Statement 84. A useful tool for both local government and school district officials. | Accounting and Financial Reporting for Fiduciary Activities as Required by GASB Statement 84
Updated September 2021 (Originally Issued June 2021)
This report summarizes data for fiscal year 2019, the most recent data reported by IDAs through the Public Authorities Reporting Information System (PARIS). The report also contains a brief discussion of local development corporations (LDCs), a related type of local authority. | Interactive Map
This guidance document expands upon the importance of proper fiscal oversight, as discussed in our July 2020 Coronavirus Aid, Relief and Economic Security (CARES) Act Information bulletin. It also identifies the main source of revenues available under the Coronavirus Response and Relief Supplemental Appropriations (CRRSA) Act and the American Rescue Plan (ARP) Act to local governments and school districts in NYS.
The purpose of this bulletin is to provide accounting guidance to counties for Medicaid-related intergovernmental transfers (IGTs). Medicaid-related IGTs are funds that are transferred from counties that own or operate health-related facilities (e.g. hospitals, nursing homes, mental health clinics, etc.) to the New York State Department of Health (NYSDOH). These funds, along with the funds provided by the federal government, are used to fund the Medicaid payments made by the NYSDOH directly to the counties.
The purpose of this bulletin is to inform local government and school district officials of the upcoming new requirements regarding the classification of leases for accounting and reporting purposes, as required by the Governmental Accounting Standards Board (GASB) Statement No. 87, Leases (Statement 87). This bulletin explains the GASB’s new definition of a lease (including outlining the types of leases that are excluded by this new standard) and an explanation of what a lease term is per Statement 87.
Participation in school district budget votes has been relatively low, particularly since the implementation of the tax cap. In response to the pandemic, school districts in New York State were required to provide all residents with an absentee ballot for the 2020-21 school budget vote. This new process likely contributed to an increase in participation: triple the number of votes were cast compared to the prior year.
The purpose of this Legislation is to relieve some of the financial stress experienced by local governments and school districts as a result of the State Disaster Emergency declared pursuant to Executive Order 202 of 2020 (State Disaster Emergency).
The report summarizes most recently completed data (fiscal year ending 2018) found in these annual reports. In addition to reviewing IDA data, the Office of the State Comptroller (OSC) provides training to IDA officials on various topics, including recent legislative reforms and how to improve their compliance with reporting requirements. | Interactive Map
GASB Statement No. 33 provides accounting and reporting guidelines for nonexchange transactions. A nonexchange transaction is one in which a government receives (or gives) value without directly giving (or receiving) equal value in exchange.
