OSC has created a query system that allows local officials and other interested parties to browse the chart of accounts that have been prescribed by OSC. The Online Chart of Accounts query allows the user to select: the fiscal year of interest (six years are presented), class of government (county, city, town, village or fire district), the schedule the code is associated with (balance sheet, revenues, expenditures, or budget summary), and the fund.
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, Villages and Fire Districts. Please refer to the ARM for account code definitions.School Codes for GASB 84 View Complete Report
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.