Financial Management, Auditing and Accounting (FMAA)

FMAA Workshops are developed for school business officials and auditors of public school districts by NYSASBO in cooperation with business officials and members of the Public School Accounting Committee of the NYS Society of CPA’s. These workshops offer updates on issues affecting financial management, operations and reporting requirements of public school districts in New York State.

Dates & Locations • Schedule  • Cost & Credits

Registration opens February 1, 2018

Dates & Locations

Capital - Monday, April 30, 2018

NYSASBO Training Center
453 New Karner Road
Albany, NY 12205

Long Island - Wednesday, May 2, 2018

Hilton Long Island / Huntington
598 Broadhollow Road
Melville, NY 11747

Mid Hudson - Thursday, May 3, 2018

Dutchess County BOCES 
5 BOCES Road
Poughkeepsie, NY 12601

Central/Western - Tuesday, May 8, 2018

RIT Inn & Conference Center
5257 West Henrietta Road
Rochester, NY 14467

Virtual - Friday, May 11, 2018

Zoom webinar login details to be sent closer to event date. Login creditentials are individual. If you would like to register multiple people to participate via a single connection, please email and for more information. 

Login details will be emailed from Zoom. Please work with your IT department in advance of the virtual session to be sure Zoom is whitelisted. NYSASBO staff may not be able to assist with technical issues on May 11. 


Registration opens February 1, 2018

Regarding in-person registration: If for some reason you miss your in-person session and request to be reregistered for the virutal session, there will be an additional administrative fee of $50 imposed for the registration transfer. 



Member: $185 | Non-Member: $245


CPE (for CPAs): up to 8 credits

CTLE (for SDBLs): up to 8 credits 


2018 Topic Areas

  • GASB Update
  • Preparing for Your Audit (including Smart Schools Bond Act)
  • Fund Balance
  • Reserve Planning
  • Capital Planning (inc Tax Cap) ESSA and Other Federal Impacts
  • Legislative Update (and state updates inc 180 days)

2017 Schedule for reference (2018 schedule to be posted by 2/1/2018)

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

Session 1: GASB Update

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: Marianne VanDuyne, R.S. Abrams & Co. LLP
Western, Central: Leslie Spurgin, Insero and Co., CPAs
Capital District: Len Carissimo, Partner. D'Arcangelo & Co., LLP


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 Presenter:
Jeanne Day, Associate Auditor, Office of Child Nutrition, New York State Education Department


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 Presenter:
Jay O'Connor, Assistant Director, State Aid Planning Service, Questar III BOCES



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, Joe Dragone, Assistant Superintendent for Business and Administration, Roslyn Union Free School District
Western, Central: Kathryn Barrett, Freed Maxick CPAs, P.C., Scott R. Covell, Assistant Superintendent for Management Services, Monroe #1 BOCES
Capital: Kathryn Barrett, Freed Maxick CPAs, P.C., Larry Edson, Assistant Superintendent for School Business Finance, East Greenbush CSD


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.

Registration opens February 1, 2018


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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.
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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.