Ed Management Services

NYSED / P-12: EMSC / SOMS / Educational Management Services / District Management Services / Accounting and Auditing / 2008 Audit Reference Manual

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2009 Audit Reference Manual (, 281KB)

• Appendix 1 - Management's Discussion and Analysis (, 125KB)
• Appendix 2 - Financial Statements (, 186KB)
• Appendix 3 - Sample Notes to Financial Statements (, 380KB)
• Appendix 4 - Sample Required Supplemental Information (, 107KB)
• Appendix 5 - Sample Single Audit Schedules (, 85KB)
• Appendix 6 - Selected Internal Control Practices for School Districts (, 119KB)
• Appendix 7 - Audit Requirements for School Districts Subject to Contract for Excellence (, 25KB)

Last Updated: August 20, 2009