For additional information, please see the SED website at Accepted Accounting Principles for Governmental Units Generally Accepted Accounting Principles (GAAP) are uniform minimum standards of and guidelines to financial Accounting and Reporting . 0000014635 00000 n The New York State Office of the State Comptroller's website is provided in English. TABLE OF CONTENTSPART I - Accounting and ReportingChapter 1 - Introduction. 0000006000 00000 n This organic farmers in New York plan to increase organic production over the next five years, while another 42 percent expect to maintain current production levels. Budgeting, Budgetary Control and Budgetary Reporting 11. PDF OSTC Chart of Accounts Explanation 0000005408 00000 n Internal Controls. Office of the New York State Comptroller. Home State Agency Resources Chart of Accounts Budget Codes Budget Codes A Budget Code is a five digit number assigned by OSBM for budgetary reporting. The Office of the State Comptroller does not warrant, promise, assure or guarantee the accuracy of the translations provided. The third edition published in 1968 inaugurated the format still used today in the current edition. 2. {tt4ub - "``FeL"+?12w2323/a(_ I7f0A9H20HRIz=M@` ( OSC Training Center 3514 Bush Street Raleigh, NC 27609 Map It! Chart of Accounts Fiscal Coding Structure - SUNY NYS GFOA .. transactions for manual entry or computer input following The Accounting and Reporting Manual (Manual) for IDAs is prescribed by the New York State Comptroller in accordance with the provision of General Municipal NYS Division of Budget - FY 2019 Executive Budget - Agency Appropriations Agency Web Site: osc.state.ny.us/ Link to External Website core financial functions of state government payroll, accounting, and financial management. Accounting Procedures A. 0000005111 00000 n hb```^ A1CMr(00T0 SchoolDistrictsAccounting and ReportingManualOffice of the New York State Comptroller Thomas P. DiNapoli, State ComptrollerDivision of Local Government and SchoolAccountabilityUpdated August 2019 to reflect: AccountingBulletin (issued June 2019) - Account Codes for ERS & TRS Reserve Contributions - Code names changed/added in the Bulletin (issue. Since GAAP for local governments is not static but evolving, OSC is involved in such activities as monitoring and responding to proposed pronouncements; amending the Accounting Systems when appropriate in light of new or revised standards; and assisting local officials in understanding and implementing GAAP through conferences, workshops and seminars. HR-Payroll System Questions BEST . Electronic Fund Transfer Instructions. 0 Investments are generally reported at fair value. Still, have questions? Accounting and Reporting CapabilitiesPurposeExplains the requirements for Accounting records and reportingPrinciple A governmental Accounting system must make it possible both:(a) to present fairly and with full disclosure the funds and activities of the governmental unit in conformity with generally accepted Accounting principles; and(b) to determine and demonstrate compliance with finance-related legal and contractual New York State there are few, if any, provisions of general statutory law that conflict with GAAP. Chart of Accounts. 0000041438 00000 n When Accounting issues are not covered by GASB guidance, guidance from the American Institute of CPAs (AICPA), Government Finance Officers Association (GFOA), the Financial Accounting Standards Board (FASB) and other sources is used following a prescribed Accounting and Reporting Manual for School DistrictsGAAP HierarchyCategory A All GASB Interpretations previouslyissued and currently in effectare considered included in Category interpretations apply until altered, amended,supplemented, revokedor superseded by subsequent GASB pronouncements. Please check your browser settings or contact your system administrator. Depreciation of Capital Assets 8. OSC prescribes a uniform Systems of Accounts pursuant to GML, Section 36. The Office of the State Comptroller does not warrant, promise, assure or guarantee the accuracy of the translations provided. TABLE OF CONTENTSPART I - Accounting and ReportingChapter 1 - Introduction. endstream endobj 436 0 obj <>/Metadata 17 0 R/Pages 433 0 R/StructTreeRoot 29 0 R/Type/Catalog/ViewerPreferences 454 0 R>> endobj 437 0 obj <>/MediaBox[0 0 612 792]/Parent 433 0 R/Resources<>/Font<>/ProcSet[/PDF/Text]>>/Rotate 0/StructParents 0/Tabs/S/Type/Page>> endobj 438 0 obj <>stream Minimum Qualifications Open to NYS employees with one year of permanent, competitive service as a Senior Budgeting Analyst, SG-18; OR who are in a title SG-16 or above deemed administrative under Section 52.6 of the Civil Service Law; OR in a title approved for transfer under Section 70.1 of Civil Service Law. Ports, Authority, Port authority, Port authority of new, The Districts accounting system is in conformance with the Uniform School Accounting System as prescribed by the Auditor of State for the use of school districts, federal funds also are accounted for in conformance with the Uniform Guidance issued by the U.S. Office of, System, School, Accounting, Uniform, Conformance, Accounting system is in conformance, The uniform school accounting system. 0000004516 00000 n This page uses Javascript to display content and function properly. Step 1. 3514 Bush Street It appears that your web browser does not support JavaScript, or you have temporarily disabled scripting. 0000041312 00000 n Section 441.317 - Sub-acute care services. New York State Accounting System User Procedures Manual Object Analyses - Various accounting system reports provide analyses 26 Jul 2018 New York State School Districts Accounting and Reporting Manual - NYS Office of the State Comptroller External Link Icon; Non-Cash Gifts and Accounting and Reporting Manual. Section 441.320 - Teaching program (approved), Section 441.321 - Teaching program (nonapproved), Part 442 - Reporting Principles And Concepts, Section 442.12 - Matching of revenue and expenses, Section 442.13 - Deductions from operating revenue, Section 442.15 - Long-term security investments, Section 442.18 - Accounting for property, plant and equipment, Section 442.23 - Debt financing for plant replacement and expansion purposes, Section 442.24 - Direct assignment of costs, Section 442.25 - Hospital research and education costs, Section 442.26 - In-service education--nursing, Section 442.27 - In-service education--nonnursing, Section 442.29 - Periodic interim payments, Section 443.2 - Functional and responsibility concepts, Section 443.4 - Listing of accounts--balance sheet, Section 443.5 - Listing of accounts--income statement, Section 443.6 - Small hospital reduced reporting requirements, Section 443.7 - Natural classification of revenue, Section 443.8 - Natural classification of expense, Section 444.2 - Unrestricted Fund assets, Section 444.4 - Unrestricted fund liabilities, Section 444.5 - Restricted fund liabilities, Section 444.8 - Operating revenue accounts--general, Section 444.9 - Operating revenue--daily hospital services, Section 444.10 - Operating revenue--ambulatory services, Section 444.11 - Operating revenue--ancillary services, Section 444.12 - Operating revenue--other operating revenue, Section 444.13 - Operating revenue--deductions from revenue, Section 444.14 - Patient revenue account descriptions, Section 444.15 - Other operating revenue account descriptions, Section 444.16 - Deductions from revenue account descriptions, Section 444.17 - Operating expenses--general, Section 444.18 - Daily hospital services expenses description, Section 444.19 - Ambulatory services expenses description, Section 444.20 - Ancillary services expenses description, Section 444.21 - Other operating expenses description, Section 444.22 - Non-operating revenue and expenses description, Section 444.23 - Natural classification of expense, Section 445.2 - Job titles by natural classification index, Section 445.3 - Supplies and services by natural expense classification index, Section 446.2 - Reclassification for reporting purposes, Section 446.3 - Reclassification for cost finding purposes, Section 446.4 - Alternative cost allocation bases--sequence of allocation, Section 446.5 - Recommended cost allocation bases--listing, Section 446.6 - Definitions and sources of statistics for Medicaid cost allocation, Section 446.7 - Description of other New York State supplemental data, Section 446.8 - Definitions and sources of statistics for Medicaid cost allocation, Section 446.9 - Expense detail reporting, Section 446.10 - Identification of supplemental data, Section 446.12 - Accommodation classification, Section 446.14 - Changes in certified bed capacity, Section 446.16 - Source of payment defined, Section 446.17 - Gross charges by source of payment, Section 446.18 - Patient days by source of payment, Section 446.19 - Discharges by source of payment, Section 446.20 - Ambulatory visits by source of payment, Section 446.21 - Direct admissions from emergency room, Section 446.22 - Inpatient care statistics by unit, Section 446.23 - Ambulatory care statistics, Section 446.25 - Home medical care program, Section 446.26 - Organized Drug Addiction Program, Section 446.27 - Organized alcoholic treatment program, Section 446.28 - Selected special service statistics, Section 446.30 - Cost allocation adjustments, Section 446.36 - Supplemental data for both upstate and downstate Blue Cross plans, Section 446.37 - Cost allocation adjustments, Section 446.38 - Funded depreciation calculation, Section 446.39 - Funded depreciation waiver, Section 446.41 - Hospital-based home health agencies, Section 446.44 - Program services for supplemental data, Part 447 - Standard Unit Of Measure References, Section 447.3 - Neurology--Diagnostic Services, Section 447.4 - Physical therapy services, Section 447.5 - Occupational Therapy Services, Section 448.1 - Specifications for cost reporting periods beginning in 1980, Title: Section 441.63 - Chart of accounts. 0000001536 00000 n Category BAuthoritative material from GASB Implementation Guides is incorporated periodically into the Comprehensive Implementation Guide and still retains its authoritative status. How can I tell the status of my requisition? This account is used by a transferor to record a receivable for the right to receive an underlying asset at the end of the term in a public-private/public-public partnership according to GASB Statement 94. State Accounting Manual - ct %PDF-1.5 % Education Public School Fund Account and uniform rate of tax ad, Department, Education, System, School, Accounting, Arkansas, Uniform, Arkansas department of education, Frequently Asked Questions Account Structure School District revenues, expenditures, assets, liabilities, and fund equity. New GASB Standards. Audits of Local Governments. 3514 Bush Street It provides an overview of generally accepted governmental accounting and financial reporting principles, and OSC's interpretations of such 31 Mar 2011 osc.state.ny.us/agencies/accmanual/actcodes/31180.htm. This account group includes tangible personal property acquired for normal operations, supplies to be used in the production of property for resale, or supplies to be used in the production of goods and services. Thomas P. DiNapoli, State Comptroller. It consists of a chart of accounts that reflects the assets, liabilities, revenues and expenditures for each fund. To establish definitions for the Operating Expense section of the City University of New York (CUNY) General Ledger Chart of Accounts which have an effective date of July 1, 2016. Office of the New York State Comptroller | Thomas P. DiNapoli 0000000016 00000 n 0000006300 00000 n An official website of the State of North Carolina. Secure websites use HTTPS certificates. Division of Local Government and School Accounting, Auditing and Financial Reporting Committee The website (nysgfoa.org) is continuously updated with the latest Comptroller, Town of Eastchester. 0000041480 00000 n New York State and Local Retirement System (NYSLRS), New York State Budget Analysis and Financial Reporting, New York City Economic and Fiscal Monitoring, Accounting Policies & Operational Guidance, NHRP522 - One Time Distribution Output File and Unload Interface, NHRP521 - One Time Distribution - Agency Split File, Add Chartfield Strings for a New Position Pool ID, Review & Modify Chartfield Strings on the Department Budget Table, Inactivate Position Pool on the Department Budget Table, Minority- and Women-Owned Business Enterprises (MWBEs), damages or losses caused by reliance upon the accuracy of any such information, damages incurred from the viewing, distributing, or copying of such materials. Agency Financial Reporting Package Information. The New York State Office of the State Comptroller's website is provided in English. Please notify us if you found a problem with this document: 1 School DistrictsAccounting and Reporting ManualOffice of the New York State Comptroller Thomas P. DiNapoli, State ComptrollerDivision of Local Government and School AccountabilityUpdated August 2019 to reflect: Accounting Bulletin (issued June 2019) - Account Codes for ERS & TRS Reserve Contributions - Code names changed/added in the Bulletin (issued July 2018) - Accounting and Financial Reporting for Other Postemployment Benefits as Required by GASB Statement 75 - Code name changed in the Bulletin (revised May 2017) - Accounting and Financial Reporting for Pensions as Required by GASB 68 and Updated by GASB 82 - Code names added in the entry to record the use of interfund monies to pay closing costs in an advanced refunding Journal entry 146b in Chapter codes for Transportation for Foster Students, Program for English Language Learners and Security of Plant. Budget Codes | NC OSC 0000041270 00000 n BACKGROUND . 0000004218 00000 n The following major account groups for revenue/object of revenue/line item are recognized, as defined by OSC Chart of Accounts. Transfer, Revenue, and Expenditure Account Classification 12. Raleigh, NC 27609Map It! Raleigh, NC 27699-1410. Financial Data for Local Governments - New York State Comptroller Fixed Assets Liabilities Accounts Payable Deferred Revenue Prepaid Dues Equity Fund Balance Equity accounts Net Income Income Statement Donations Contributions to scholarship fund Membership Dues . Secure websites use HTTPS certificates. 0000041865 00000 n I want something I dont have the money for. Go to Nys Osc Chart Of Accounts website using the links below Step 2. 0000006450 00000 n In an effort to clean-up the OSC chart of accounts, several codes that were deemed redundant or obsolete have been deactivated from the software. BACKGROUND: The Chart of Accounts is the coding structure that defines CUNY's operations in financial terms and . NYS Local Government Interactive Data - Office of the New York State 0000042037 00000 n 0000007199 00000 n Chart of Accounts Conversion - Office of the New York State Comptroller Extraclassroom activity funds must not be confused with funds accounted for in accordance with the Uniform System of Accounts prescribed by the State Comptroller. Consequently, later editions of the blue book are not GAAP, but merely illustrate what is common practice. Procedures discussed in this manual apply only to extraclassroom activity funds. startxref Five-position object codes entered on accounting documents translate into four-position general ledger account codes as summarized below: Unclaimed Property Information - by State.