Local Government Publications

This bulletin provides accounting and financial reporting guidance to local governments and school districts that receive opioid settlement funds through direct payments from the New York State Attorney General's Office or payments from the New York State Opioid Settlement Fund. | Updated November 2024 (Originally Issued June 2023)

This bulletin provides guidance on amendments to General Municipal Law (GML) Section 209-b, which authorizes authorities having control of fire departments and fire companies (i.e. cities, villages, towns or fire districts) that provide emergency and general ambulance services (services) to charge fees for certain emergency and ambulance services. This bulletin includes accounting guidance as well as general internal controls and best practices that should be considered when implementing billing for these services in accordance with the amended law.

The purpose of this bulletin is to provide accounting and financial reporting guidance for subscription-based information technology arrangements (SBITAs) and illustrate how local governments and school districts will need to account for and report these SBITAs in the Annual Financial Report (AFR) and the ST-3. | Reasonably Certain Template [.xlsx]

This bulletin provides guidance related to the accounting for moneys received by a county, city, town, or village from the Marijuana Regulation and Taxation Act (MRTA). These revenues are derived from a 4 percent local excise tax on the sale of adult–use cannabis products by a retail dispensary to a cannabis consumer.

This bulletin provides accounting and financial reporting guidance related to those contracts that meet the definition of a lease, and illustrates how local governments and school districts will need to account and report these leases in their annual update document (AUD) and the ST-3.
Updated December 2022 (Originally Issued August 2022)

This bulletin provides updated guidance related to accounting for retained percentages for governmental and proprietary funds in fund level financial records. It also updates previous accounting guidance based on the current standards for liability recognition and measurement and it also establishes a new retained percentages account code.
Updated November 2021 (Previously Updated May 2017)

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. Lastly, it addresses how local government and school district officials should account for CRRSA Act and ARP Act revenues and pandemic-related expenditures.
Updated October 2021 (Originally Issued June 2021)

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)

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. | Reasonably Certain Template [.xlsx]

The purpose of this bulletin is to provide guidance on identifying fiduciary activities for accounting and financial reporting purposes and how local governments and school districts will need to account for and report these activities in the Annual Update Document (AUD) and the ST-3. | GASB Statement 84 Implementation Guidance Frequently Asked Questions
Updated November 2020 (Originally Issued March 2020)

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).

This guidance document discusses the importance of proper fiscal oversight by local and school district officials during these unprecedented times. It also identifies various revenues available under the CARES Act to local governments and school districts in New York State. Lastly, it addresses how CARES Act revenues and pandemic-related expenditures should be accounted for by local government and school district officials.
Updated July 2020 (Originally Issued June 2020)

The purpose of this bulletin is to provide updated guidance to counties on accounting for Medicaid expenditures. This bulletin supersedes our November 2005 accounting bulletin entitled Medicaid Cap Update.

The purpose of this bulletin is to provide updated information regarding pension accounting treatment and guidance on how our local governments and school districts can comply with the new requirements, including compliance with generally accepted accounting principles (GAAP), the Annual Update Document (AUD) and ST-3.
Updated March 2020 (Originally Issued May 2015)

The purpose of this bulletin is to provide updated account code guidance for school districts recording contributions to the New York State and Local Employee Retirement System (ERS) and to the New York State Teachers’ Retirement System (TRS).

This bulletin provides information regarding the accounting treatment for other post-employment benefits (OPEB) and guidance on how local governments and school districts can comply with the new standards in the Annual Update Document (AUD) and ST-3. | GASB 75 & OPEB Frequently Asked Questions

Read the Frequently Asked Questions on GASB 75 & OPEB. | Accounting and Financial Reporting for Other Postemployment Benefits as Required by GASB Statement 75

The purpose of this bulletin is to provide information to local governments and school districts on the financial statement reporting requirements for tax abatements, as required by Governmental Accounting Standards Board (GASB) Statement No. 77, Tax Abatement Disclosures. This bulletin also identifies several programs in New York that meet GASB’s tax abatement definition.

The purpose of this bulletin is to provide updated guidance to local governments and school districts on the accounting for various gaming revenues. This bulletin addresses the following:

• Moneys received or distributed as a result of Indian Gaming Compact or Settlement Agreement; and
• Casino licensing fees and various gaming revenues as a result of the Upstate New York Gaming and Economic Development Act of 2013.

Updated July 2017 (Originally Issued February 2017)