The Academy for New York State's Local Officials

OSC's Online Government Accounting Schools

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Registrations close 3 weeks prior to class start date.

Preferred attendees are New York State local officials, board members and employees of Counties, Cities, Towns, Villages,

Fire Districts, School Districts/BOCES, Public Libraries, Soil and Water Conservation Districts and other local special districts.

Cost: $85 per local government or district official, board member and employee.

Please email [email protected] with any questions.

Introduction to Governmental Accounting

Objective:

This multi-day school is designed to familiarize participants with the basic concepts of governmental accounting and give them a working knowledge of basic bookkeeping procedures such as understanding debits and credits, a discussion of the modified accrual system of accounting, the practice of maintaining the books and records, developing and accounting for the annual budget, as well as the year-end closing process. Please view the registration form for available dates.

Class Times:

  • Online: Day 1 and Day 2, 9:00 AM - 3:00 PM
  • Lobby opens at 8:45 AM for class admin/logistics

Chapters:

  • Overview
  • Debits and Credits
  • Basic Accounting Concepts and Principles
  • Fund Accounting Process
  • Accounts and Ledgers
  • Accounting Journals
  • Accounting for the Budget
  • Fund Financial Statements
  • Refunds, Corrections and Distribution of Expenditures
  • Trial Balance and Year End Closing Process
  • Practice Set

CPE:

Earn up to 12 Continuing Professional Education (CPE) credits.

Recommended For:

This school is for those individuals who are newcomers to governmental accounting in New York, or those looking to refresh their understanding of current generally accepted governmental accounting practices. It will benefit Chief Executive Officers, Chief Fiscal Officers, Comptrollers, Treasurers, Clerks, and Accounting Personnel.

Accounting Principles and Procedures

Objective:

This multi-day school is designed to familiarize participants with accounting and financial reporting requirements for local governments in New York. The course provides guidance on certain operational issues, such as cash management, purchasing, processing claims for payment, accounting for capital projects and utilizing reserve funds. Please view the registration form for available dates.

Class Times:

  • Online: Day 1 and Day 2, 9:00 AM - 3:00 PM
  • Lobby opens at 8:45 AM for class admin/logistics

Chapters:

  • Generally Accepted Accounting Principles
  • Revenues and Receivables
  • Expenditures, Expenses, Encumbrances and Liabilities
  • Interfund Transactions
  • Managing Your Cash Assets Effectively
  • Purchasing and Claims Processing
  • Reserve Funds
  • Fiduciary Funds
  • Capital Assets
  • Accounting for Capital Projects
  • Financial Condition Analysis

CPE:

Earn up to 12 Continuing Professional Education (CPE) credits.

Recommended For:

This school is a good follow-up to our Introduction course, although attending the Introduction is not a prerequisite. It will benefit Chief Executive Officers, Chief Fiscal Officers, Comptrollers, Treasurers, Clerks, Accounting Personnel, Board Members and Department Heads.