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

Dates & Locations

Central - Wednesday, May 3, 2017

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

Western - Thursday, May 4, 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




Member: $175 | Non-Member: $225


CPE (for CPAs): up to 8 credits

8 CTLE credits 


2017 Schedule

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.


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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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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.