2012 nys accounting and reporting manual

New york state school districts accounting and reporting manual nys office of the state comptroller external link icon. Gasb public pension accounting standards new york state. The new york state division of the budget dob state agency guide includes budget bulletins, which provide polices, procedures and reporting requirements that are applicable to all or specified state departments and agencies, and, where indicated, to public authorities and corporations, and the budget request manual, which provides instructions for preparing annual agency budget requests. The following is a narrative overview of the financial performance of the new york state affordable housing corporations the corporation activities for the year ended march 31, 2012 fiscal 2012 with selected comparative information for the years ended march 31, 2011 fiscal 2011 and march 31, 2010 fiscal 2010. New york state adopts amendments to combined reporting. Nothing in this manual affects the requirement for facilities to report emergencies and disasters to the new york state watch center operated by the new york state office.

Employer manual primary resource for employers nystrs. The nyscr reporting manual table of contents revised january 2019. Accounting and reporting manual for counties, cities and villages. Division of local government and school accountability. A regulatory basis is defined as a basis of accounting that the reporting entity uses to comply with the requirements or financial reporting provisions of a gov ernmental regulatory agency. Nyc component units financial statements nyc fiduciary funds financial statements. New york state adopts amendments to combined reporting regulations january 4, 20.

Nys ccbhc scope of services provider manual 5 where the service recipient lives. The chart of accounts database will be updated periodically and will eventually replace the chart of accounts listing in the accounting and reporting manual arm for counties, cities, towns, villages and fire districts. Nys has established the ccbhc scope of services provider manual as a part of their planning grant efforts, and will be submitting a proposal for participation in a twoyear. We now provide access to the divisions informal accounting guidance in.

The manual is organized in numbered sections, each section contains the table name, section number, and a brief description. Tsbm082c provides only that transactions in which assets are exchanged for stock or paidin capital of the transferee are to be considered, leaving out the possible application of the rule to transfers of assets for other consideration where there was a principal purpose to avoid tax. Ccbhcs will follow the prompt screening, assessment, and, diagnosis timeframes as outlined in this manual. New york state consolidated fiscal reporting and claiming manual subject. The style manual used by the new york state law reporting bureau. Pa department of health padoh event reporting system ncf facility manual effective november 1, 2012. Financial reports nys registernovember 28, 2012 100. The manual is intended to provide clarification and guidance on what incidents are reportable and how they should be reported. For lgu operated service providers, the accounting entity is determined by the new. The annual report, sometimes called the annual accounting is always due in may and covers the previous calendar year from january 1 through december 31. The period between the initial report and the annual report is the time in which you continue to care for your ward according to the judges orders and the plans you outlined in your.

The chart of accounts database will be updated periodically and will eventually replace the chart of accounts listing in the accounting and reporting manual. This manual sets out the requirements for reporting using a regulatory basis of accounting. It provides an overview of generally accepted governmental accounting and financial reporting principles, and oscs interpretations of such principles, where pronouncements are silent or do not address problems common among jurisdictions within new york state. The nystrs employer manual is the primary resource to assist employers with their nystrs functions. The manual and all updates are published by the budget and financial analysis division of the comptroller. Manual 1,015 kb appendices 1,224 kb july 20 to june 2014.

Financial accounting and reporting manual for higher education financial accounting and reporting manual for higher education you must be logged in to view this content. Local government and accounting nys office of the state comptroller. School districts are required by the provisions of 36 of the new york state general municipal law to follow the system of keeping accounts formulated and prescribed by the nys comptroller. Ccbhcs should consider acceptable travel times from the individuals home when ensuring accessibility of services.

However, the accounting and reporting manual arm issued by that office provides definitions of agency and trust funds, either private purpose or pension. January 1, 2012 to december 31, 2012 july 1, 2012 to june 30, 20 issued. How is budget policy and reporting manual new york state division of the budget abbreviated. It provides an overview of generally accepted governmental. Acs financial services child care fiscal year 2012 bulletin.

Campos, lydia financial accounting and reporting 858 2923652 608 campos, rafael internal business 858 5695386 503 until 6. The office of the state comptroller osc has compiled this manual as a comprehensive accounting reporting guide for local officials and others interested in accounting and financial reporting by local governments in new york state. Seidman, chair of the financial accounting standards board fasb, at the ifrs conference. System administration real asset management system may 11, 2012 6 department inventory coordinator each office must designate an inventory coordinator who will be responsible for reporting the inventory in their area and reconciling any differences between the ram inventory records and the physical inventory of assets in hisher department. Useful documents include the accounting and reporting manual for school districts arm and local.

A regulatory basis is defined as a basis of accounting that the reporting entity uses to comply with the requirements or financial reporting provisions of a gov ernmental regulatory agency to whose jurisdiction the entity is subject. Financial accounting and reporting manual updated june 2019. Consolidated budget reporting and new york state office of. School districts accounting and reporting manual electronic resource. Fae seminars fae seminars drew more than 4,900 registrants who attended 420 seminars throughout new york state in the 20112012 fiscal year. Bprm budget policy and reporting manual new york state. Bprm is defined as budget policy and reporting manual new york state division of the budget rarely. Instructions are available under the payment instructions and fee schedules link. Consolidated budget reporting and claiming manual january 1, 2015 december 31, 2015 july 1, 2015 june 30, 2016 issued march 3, 2017 office of office for people with office o f alcoholism and. Travel and conference expense management pdf 2012 what are the key. Since 1973, fasb has prescribed gaap for commercial and nonprofit organizations.

Nys omh cfrs 20112012 fiscal year july june reporting. Grant contractor reference manual extramural grants administration wadsworth center empire state plaza, room d350 p. Pa department of health padoh event reporting system. It includes a detailed commentary on the requirements of ias 34 together with an illustrative.

Additional naic accounting and reporting resources. The techniques presented herein primarily focus on examination, auditing, and reporting procedures to be applied to. Accounting and auditing new york state education department. Transmittal letter html pdf 107 kb manual 1,016 kb appendices 1,210 kb july 2012 to june 20. Trend analysis standard industrial classification sic manual north. Financial reports nys registerdecember 26, 2012 100. Sec 1 general accounting information updated june 2019. For all employers, by early december each year required gasb 68 disclosure materials will be available here for the systems june 30 fiscal yearend date i. First, a new webbased format see below that is easy to access and navigate. June 17, 20 please use the appendices available in the january 1, 2012 december 31, 2012 consolidated fiscal report cfr manual. We offer a wide range of accounting services for business owners, congregations and individuals. Municipal financial reporting and accounting manual department of communities, cultural affairs and labour province of prince edward island 5 3.

The cfr manual contains new york state education department. Bprm stands for budget policy and reporting manual new york state division of the budget. Access the manual online and explore important topics. For more than 50 years, the new york law reports style manual has been issued by the law reporting bureau with the approval of the court of appeals as a guide for new york judges and their staffs in the preparation of opinions for publication in the official reports. For this reason it is supplemented with the national code of professional conduct for asset forfeiture see appendix b. The section number in the manual corresponds to the appropriate section in the office of the state comptroller osc new york state accounting system user procedures manual. We now provide access to the divisions informal accounting guidance in the frm in two formats. Chart of accounts query new york state comptroller.

Guide to equitable sharing for state and local law. Financial reports nys registerdecember 26, 2012 102. School districts accounting and reporting manual office of the. The following is a narrative overview of the financial performance of the new york state affordable housing corporations the corporation activities for the year ended march 31, 2012 fiscal 2012 with selected comparative information for the years ended march. If you need help signing in, please contact your asr for assistance.

This 2012 guide should be used as a tool by state dot auditors, ae firms, and public accounting firms that perform audits and attestations of ae firms. Financial reports nys registernovember 28, 2012 102. The online chart of accounts query presents the account codes that are valid for reporting purposes by year. Fund accounting is the tracking and reporting of segregated accounts in the form. Welcome to the division of corporation finances financial reporting manual frm. Noncash gifts and donations received by school districts and boces 12kb reserve funds 254kb sample accounting policy 50kb. This report displays the current month and yeartodate expenditure object balances for agencies in the central accounting system and is for agency use in management reporting of expenditures by function, activity and object of expenditures. Accounting and reporting manual for counties, cities, towns and villages. Nursing home incident reporting manual new york state. They are provided to enable users to print the blank copies, and then manually write in and consider their data visually, prior to entering their data into the cfrs software. Printable cfrs schedules and forms cfr, cbr, and cqr these schedules and forms cannot be modified in any way.

Office of the state comptroller, 110 state street, 15th floor, albany, ny 12236. Financial accounting yearend closing workshop presentation updated june 2019. Responsible for cost accounting, statewide cost allocation plan swcap, indirect cost proposals, fringe benefit cost recoveries, per capita costs, medicaremedicaid cost reporting and cash management improvement act cmia compliance. The yearend cost report consists of the core and supplemental schedules. Budgeting and reporting systems new york state office. 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. The california school accounting manual 2019 edition was approved by the california state. For all employers, by early december each year required gasb 68 disclosure materials will be available here for the systems. New york state school districts accounting and reporting manual nys office of the state comptroller. University of the state of new york new york state education department. Consolidated fiscal reporting system cfrs 20112012 fiscal year july june reporting period.

Close to home non secure placement fiscal manual table of contents introduction page 1 section 1 budget page 2 1. For audits of architectural and engineering ae consulting. Fiscal yearend closing instructions 2020these instructions help agencies prepare for. Manual of business methods in church affairs the episcopal church. User name and password are the same as your nysofa user id and password.

We are a results driven, accounting specialist business. New york state consolidated budget and claiming manual subject. Manual of accounting financial instruments 2012 clear and practical guidance on the complex rules of. The following are basic principles of accounting and reporting applicable to fund. The checklist is a monthly compilation of new york state documents with a publication date of 2008. Transmittal letter html pdf 99 kb manual 1,025 kb appendices 1,2 kb january 20 to december 20. This training covers the july 1, 2011 to june 30, 2012 reporting period. The style manual used by the new york state law reporting. Noncash gifts and donations received by school districts and boces 12kb reserve. Reporting periods cfr reporting periods are generally based on the geographic location of the agencys corporate headquarters.