Accounting and Auditing
Accounting and Auditing
Accounting
- Encumbering Process
- Check Process
- Treasurer's Receipts
- Fund Balance Management
- GASB 54 Accounting Bulletin - NYS Office of the State Comptroller (
) - Non-Cash Gifts and Donations Received by School Districts and BOCES(
, 12KB) - Capital Reserve Funds
-
Reserve
Funds (,
14.2KB)
- Capital Reserve Commissioner's Opinion
-
Unexpended
Balances in Capital Projects Fund (,
8.5KB)
-
Extra
Classroom Activity Funds (,
377KB)
(for Central Treasurer, Faculty Auditor and All Faculty Advisors) - Signatures
Needed to Initiate a Purchase Order or Claim and Certifications
for Audit and Payment (
,
24.5KB) - Fiscal Fitness - A guide to monitoring your school district's budget
- Investment Instruments and Cash Flow
Schedules (,
183KB)
- Sample Accounting Policy(,
50KB)
- Sample Monthly Financial Reports
- Sample Treasurer's
Cash Report(,
31KB)
Auditing
- Audit Committee Guidance
- Summary of Fiscal Accountability Legislation (Chapter 263, Laws 2005)
- Fiscal Accountability Regulations
- Sample
RFP for District's External Auditor (,
115KB)
- Audit Reference Manual
- Debt Limits for School Districts
- Fiscal Accountability Guidance
- Claims Auditor, Internal Audit Function & Audit Committee (, 147KB)
Last Updated:
May 5, 2011