- Best Practices In Business Operations Of
Public School Districts - ASBO New York
- Contracts For Excellence
- Debt Limit for NYS School Districts
- Education Law
- Extra Classroom Activity Funds
- Frequently Asked Questions
- Health and Welfare Services
- New York Codes, Rules and Regulations
- NYSED Business Portal
- New York State Property Tax Freeze Credit
- Property Tax Cap
- Property Tax Report Card
- Regents State Aid Proposal
- Regionalization
- Reserve Funds
- School Administrator Salary Disclosure
- Smart Schools Bond Act (SSBA)
- Streamlining School District Planning and Reporting
2025 Audit Reference Manual
Education Law, Section 2116-a and the Regulations of the Commissioner, Section 170.2(r) require each Board of Education to secure an annual audit by an independent auditor. The Audit Committee shall provide recommendations regarding the appointment of the external auditor, but its recommendations shall not substitute for any required review and acceptance by the Board of Education.
The Reference Manual and its content should serve as a guide for School Business officials and Auditors to understand the basic requirements and limitations of an audit.
Note: The Audit Reference Manual will be updated if the Annual Compliance Supplement or Compliance Supplement Addendum have not been released by the time of the manual’s publishing. The manual should be reviewed periodically for updates and revisions.
The New York State Education Department would like to acknowledge and thank the Audit Reference Manual subcommittee of the NYSSCPA’s Public School Committee for assisting in finalizing the 2025 Audit Reference Manual.
2025 Audit Reference Manual Appendices:
- Appendix 1 - Management's Discussion and Analysis
- Appendix 2 - Sample Financial Statements
- Appendix 3 - Sample Notes to Financial Statements
- Appendix 4 - Sample Required Supplemental Information
- Appendix 5 - Sample Single Audit Schedules
- Appendix 6 - Selected Internal Control Practices for School Districts
- Appendix 7 - BOCES