OSC has created a query system that allows local officials and other interested parties to browse the chart of accounts that has been prescribed by OSC. The Online Chart of Accounts query allows the user to select: the fiscal year of interest (three years are presented), class of government (county, city, town, or village), the fund, and the schedule the code is associated with (balance sheet, revenues, expenditures, or budget).
The Online Chart of Accounts query presents the account codes that are valid for reporting purposes by year. 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, and Villages. Please refer to the ARM for account code definitions.
Please feel free to contact the Data Management Unit at 1-866-321-8503 or (518) 408-4934 if you have any questions relating to financial reporting or the Online Chart of Accounts.