This report is the result of an audit of selected financial management practices of the State University of New York (SUNY) at Albany for the period April 1, 1992 through July 31, 1994. The audit addressed the following practices: cash, payroll, purchasing, revenue accounting, accounts receivable, and computer contingency plans. The report…

This report is a compilation of the presentations made at three New York State School Boards Association seminars on school budgets. The programs consisted of presentations on the relationship of the school district's program to the budget and to budget development, timetable, control, and presentation, as well as to other considerations such as…

The budgeting handbook for school districts in the State of New York was first published in 1955. This latest revision is designed to address a number of significant changes that have occurred recently in the area of school finance and management. It is also designed to provide a basis for the establishment and maintenance of budgetary systems in…

New York State law permits school districts to invest cash not immediately needed for district operation and also specifies the kinds of investments that may be made in order to ensure the safety and liquidity of public funds. This audit examines cash management and investment practices in New York state's financially independent school districts.…