Accounting and Auditing
Accounting and Auditing
Accounting
- Capital Reserve Funds
- Capital Reserve Commissioner's Opinion
- Check Process
- Encumbering Process
- Extra
Classroom Activity Funds
(for Central Treasurer, Faculty Auditor and All Faculty Advisors) - Fiscal Fitness - A guide to monitoring your school district's budget
- Fund Balance Management
- Investment Instruments and Cash Flow
Schedules
(183KB)
- Local Government and Accounting - NYS Office of the State Comptroller
- New York State School Districts Accounting and Reporting Manual - NYS Office of the State Comptroller
- Non-Cash Gifts and Donations Received by School Districts and BOCES
(12KB) -
Reserve
Funds (254KB)
- Sample Accounting Policy (50KB)
- Sample Monthly Financial Reports
- Sample Treasurer's
Cash Report (31KB)
- Signatures
Needed to Initiate a Purchase Order or Claim and Certifications
for Audit and Payment
(25KB) - Treasurer's Receipts
- Unexpended
Balances in Capital Projects Fund (9KB)
Auditing
- Audit Committee Guidance
- 2023 Audit Reference Manual
- Claims Auditor, Internal Audit Function & Audit Committee (169KB)
- Debt Limits for School Districts
- Fiscal Accountability Guidance
- Fiscal Accountability Regulations
- How to Prepare for The New EDGAR Auditing Requirements
(1,315KB) - Mandate Relief: Exemption from internal auditor requirement - 2015-2016 and 2016-2017 School Year
- BOCES Internal Audit Exemption - UPDATED NOVEMBER 2021
- Sample
RFP for District's External Auditor (115KB)
- Summary of Fiscal Accountability Legislation (Chapter 263, Laws 2005)
Last Updated:
November 22, 2023