Financial Management, Auditing and Accounting (FMAA)

The Financial Management, Auditing and Accounting (FMAA) Workshops are developed for School Business Officials and auditors of public schools by NYSASBO in cooperation with the State Education Department, Office of the State Comptroller and members of the Public Schools Committee of the NYS Society of CPA’s, and offers updates on issues affecting the financial operations and reporting requirements of public schools in New York State.

Dates & Locations • Schedule

Dates & Locations

Central - Wednesday, May 3, 2017
*date changed as of 1/18/2017*

Craftsman Inn & Conference Center
Mission Ballroom
7300 East Genesee St.
Fayetteville, NY 13066

Western - Thursday, May 4, 2017
*date changed as of 1/13/2017*

Building B, Room 2B
355 Harlem Rd
West Seneca, NY 14224

Westchester - Tuesday, May 9, 2017

So. Westchester BOCES
Center for Career Services
Conference Room D
65 Grasslands Road
Valhalla, NY 10595

Long Island - Wednesday, May 10, 2017

Western Suffolk BOCES
Large Conference Room
31 Lee Avenue
Wheatley Heights, NY 11798

Capital - Thursday, May 18, 2017

Capital Region BOCES or Livestream (Vitrual) 
Albany Room
900 Watervliet-Shaker Road
Albany, NY 12205

2017 Schedule

Session order may vary by location. Some presenter information is still being finalized.

Session 1: GASB Update (OPEB, tax abatement disclosures, etc.)

8:00 a.m. - 8:50 a.m.

A number of changes took place in recent years that have an impact on accounting and reporting for school districts. This session will go over current, upcoming, and proposed GASB pronouncements. It will provide an update on GASB standards for Other Post Employment Benefits, tax abatement disclosures, etc..

2017 Presenters: 
Long Island, Westchester: Maryann VanDuyne, R.S. Abrams & Co. LLP
Western: Randall Shepard,  The Bonadio Group
Central and Capital District: Leslie Spurgin, Ciaschi, Dietershagen, Little, Mickelson


Session 2: Child Nutrition Accounting and Compliance

9:00 a.m. - 10:15 a.m.

Come learn about all the new changes that relate to you in the management or audit of the child nutrition program.  This comprehensive overview will provide you with information about all aspects of managing child nutrition programs.

2017 Presenters: 
Long Island, Westchester, Capital: Victor Churchill, Sickler, Torchia, Allen & Churchill CPAs PC & Tim Doyle, The Bonadio Group

Western, Central: Leslie Spurgin, Ciaschi, Dietershagen, Little, Mickelson & Company, LLP &  Randall Shepard, The Bonadio Group


Session 3: Capital Planning and the Tax Cap*

10:15 a.m. - 11:55 a.m.

Building Aid and the use of reserves play an important part in determining a school district's capital exclusion from the tax cap. Understanding the schedule of Building Aid by project is an important aspect of managing the tax cap and will help the business official maintain the capital infrastructure with a consistent tax levy for taxpayers. This session will provide information to assist in this process.

2017 Presenters: 
Long Island, Westchester: Alexandria Battaglia, R.S. Abrams & Co., LLP

Western, Central, Capital: Kathryn Barrett, Freed Maxick CPAs, P.C.



11:55 a.m. - 12:55 p.m.


Session 4: Fund Balance and Financial Management*

12:55 p.m. – 2:10 p.m.

New financial reporting requirements to make information on school district reserves public put the spotlight on fund balance and financial management. How does one effectively balance the tension between using reserves to increase financial stability and returning funds to taxpayers? In order to save where necessary and make the most of every education dollar, it is essential to practice good accounting, auditing, and reporting and know how to identify and respond to signs of fiscal stress. This session will go over best practices in fund balance and financial management and focus on timely topics that are posing challenges for business officials and auditors.

2017 Presenters:
Long Island, Westchester: Don Hoffman, Partner, Cullen & Danowski LLP

Western, Central, Capital: Tom Zuber, Raymond F. Wager CPA, P.C.


Session 5: Preparing for your Audit*

2:10 p.m. - 3:00 p.m.

Proper planning and preparation can greatly increase audit efficiency and minimize audit adjustments.  This session will outline steps to take, by fund, to help you prepare for your audit.  It will include common audit mistakes, errors and omissions to avoid when preparing financial statements.  It will review the top 10 audit findings and recommendations from the Office of the State Comptroller.

2017 Presenters:  
Long Island, Westchester: Alexandria Battaglia, R.S. Abrams & Co., LLP  
Western, Central, Capital: Kathryn Barrett, Freed Maxick CPAs, P.C.,
Buffalo and Albany: Scott R. Covell, Assistant Superintendent for Management Services, Monroe #1 BOCES


Session 6: Legislative Update

3:10 p.m. - 4:00 p.m.

This session will provide a summary of the 2017-18 State Budget relating to state aid to school districts and other potential legislative changes. It will include changes to general purpose aid, grants, and education reform initiatives that have been enacted or are being discussed in the 2017 Legislative session.

2017 Presenters:  
Long Island, Westchester, Albany:   Deborah Cunningham, NYSASBO  
Western, Central: Andrew VanAlstyne, NYSASBO

*Interactive session with small group discussion and reporting out.


back to top


Cancellation Policy:
Cancellations must be received in writing (or by email at three full days prior to the start of the program and are subject to a cancellation fee. There are no refunds for cancellations received less than three business days prior to the start of the program.
Notice Regarding Reproduction or Distribution of Copyright-Protected Materials
By accessing any NYSASBO webinar, video recording, or document you attest that you have read and agree to be bound by the NYSASBO copyright Policy and General Disclaimer.
Copyright Policy: 
ALL RIGHTS RESERVED. This material is protected under International and Federal Copyright Laws and Treaties. Any unauthorized reprint or use of this material is prohibited. No part of this material may be reproduced or transmitted in any form or by any means, electronic or mechanical, including photocopying, recording, or by any information storage and retrieval system without express written permission from NYSASBO. The files are licensed for the sole use of the original attendee / registrant only. Distribution by or to anyone other than the original attendee / registrant is strictly prohibited.  If you are not the original attendee / registrant and are interested in the use of this copyrighted material please contact the NYSASBO office.
General Disclaimer: 
The information provided in publications, webinars, conferences or other means sponsored in whole or in part by the New York State Association of School Business Officials (NYSASBO) is intended solely as a public service to its membership, and is not intended to constitute or take the place of legal, financial, or other professional advice rendered in the context of a contractual professional relationship. NYSASBO does not guarantee the accuracy, relevance, timeliness or completeness of information provided in such formats Any views expressed by individual authors, presenters or speakers are theirs alone and do not necessarily represent the views of NYSASBO. NYSASBO disclaims all liability and/or responsibility for damages and/or harm allegedly arising out of reliance on the information provided in NYSASBO’s publications, webinars, conferences or other means.