Ed Management Services

NYSED / P-12 / SOMS / Educational Management Services / District Management Services / Accounting and Auditing / 2012 Audit Reference Manual

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2012 Audit Reference Manual (, 212KB)

• Appendix 1 - Management's Discussion and Analysis (, 103KB)
• Appendix 2 - Financial Statements (, 45KB)
• Appendix 3 - Sample Notes to Financial Statements (, 183KB)
• Appendix 4 - Sample Required Supplemental Information (, 33KB)
• Appendix 5 - Sample Single Audit Schedules (, 44KB)
• Appendix 6 - Selected Internal Control Practices for School Districts (, 148KB)
• Appendix 7 - Audit Requirements for School Districts Subject to Contract for Excellence (, 13KB)
• Appendix 8 - BOCES (, 72KB)

Last Updated: October 19, 2012