This is a professional business management position responsible for management and coordination of a wide variety of business affairs in a school district having a pupil population between 2,000 and 5,000. Activities are performed in accordance with established policies under the direction of the chief school officer with leeway permitted for the exercise of independent judgment. Coordinates business office activities with those of all school departments to achieve and improve economy and efficiency. Directs the work of the business office staff and may supervise assigned programs through unit heads. Does related work as required.



Establishes accounting records and procedures to conform to district policy, state and federal requirements and installs procedures for encumbrance, expense accounting, and distribution of revenues into proper fund accounts.

Supervises the collection of revenues by establishing procedures for the district tax collector, treasurer, and assigned personnel.

Supervises the maintenance of grant accounts in order to make required reports to funding agencies.

Makes fund transfers between accounts to cover unanticipated expenditures when authorized.

Develops and supervises the maintenance and control of property classification and inventory systems for fixed assets and supplies.


Supervises preparation and transmits periodic financial reports to appropriate federal and state authorities.

Prepares a variety of special reports on district operations at the request of the Board, Superintendent, state and federal agencies.

Supervises the preparation of the monthly internal financial reports and explains them to the board.

Provides information and staff assistance to the district treasurer for preparation of the annual financial report for the state education department and for public inspection.

Directs studies of financial transactions to prepare cost analysis reports for the board.


Issues budget preparation schedule to all district department heads to meet legal and school board policy requirements.

Reviews and consolidates all budget requests and revenue sources to prepare and develop the budget document.

Explains tentative budget to school board, community groups and news media to improve their understanding.

Upon notification of an actual or potential change in resources or appropriations, evaluates the current or planned activities of the district, and on the basis of this evaluation recommends to the board or the taxpayers those particular budget cuts or supplementary budget amounts which should be considered by them.

Explains financial budget allocations to department heads to inform them of available funds.

In a city school district, prepares legal notice for publication of changes in the adopted budget from the proposed budget.

Facilities Operations, Maintenance, and Safety

May direct, through supervisory staff, district facilities operations, maintenance, security, safety activities and a preventive maintenance program.

May schedule, review and participate in periodic staff inspections of district facilities to determine needed improvements, replacements, and correction of safety hazards.

May maintain communication links with suppliers of plant services and materials to develop current information for decision making on purchasing and product utilization.

Financial Planning

Prepares long and short term financial plans for use by administrators and board who consider educational needs, population projections, plant development plans, staffing needs, and revenue projections.

Develops monthly cash flow statement to aid in determining cash available for investment and/or borrowing needs.

Determines sources for current temporary borrowing and employs competitive bidding to obtain best interest rates based on repayment conditions and potential for reinvestment of borrowed funds.

Determines best available investment instruments and obtains quotations on interest rates considering investment amount, time of investment, prevailing interest rates.

Establishes annual calendar of payments on loans to assure availability of funds to meet debt service requirements.

Develops plans for long-term borrowings by use of capital notes and/or serial bonds including the preparation of repayment schedules, development of data for bond sale prospectus, and arranging for sale of bonds in cooperation with bond consultants.

Provides fiscal, statistical and business management information in support of state and federal grant applications for district projects.

Food Service

Coordinates fiscal, management, and reporting functions of food service programs through the establishment of a system of controls to assure compliance with federal, state and board requirements.

Compiles a variety of financial and operational reports on food service programs for federal and state agencies and the school board.

Insurance Management

Develops the district risk management program on the basis of evaluation of exposures and makes recommendations to the board.

Reports in writing on liability, real and personal property and other covered losses to carrier and to board.

Maintains an insurance register for ready access to policy information.

Periodically audits insurance coverage against inventories, appraisals, liabilities, and replacement cost.

May establish an insurance program calendar to assure timely review, renewal, revision, or cancellation.

Personnel (Non-Instructional and Instructional)

May supervise the preparation of job descriptions for all assigned positions for use in recruitment, training, salary determination, and performance evaluation.

May direct the maintenance of personnel records to control employee pay, vacation, sick leave, insurance, and retirement files for use in personnel transactions and resolutions of personnel problems.

May maintain or delegates and supervises continuous communication with municipal civil service agency for reporting of personnel transactions and to assure conformance with civil service law and rules.

May interview applicants for assigned positions in order to recommend appointments in the classified civil service.

Provides financial and other data to a negotiator, negotiating team, fact finder, mediator or arbitrator, before, during or after contract negotiation.

Prepares and delivers to instructional and non-instructional employee organization representatives data authorized by the board for use in contract negotiation and administration.

Purchasing and Inventory Control

Establishes a calendar of purchasing activities to assure timely ordering and delivery of goods and services.

Writes specifications based on requests for supplies, services and equipment, and consultations with users to assure correct vendor delivery of bid and non-bid items.

Determines needs for formal bidding, purchases through state contracts, sources exempt from bidding law, and those obtainable by direct purchase.

Directs the issuance of purchase orders to vendors.

Assures conformance with specifications by establishment of inspection, receipting and reporting and reporting procedure for deliveries from vendors.

Uses a file of state contracts and other sources exempt from bidding law to obtain supplies and equipment best available through these sources.

Places bid advertising in accordance with law and opens and analyzes bids to determine low bidder conformance to specifications and recommends bid award to board.

Interviews vendors to discuss product lines, quality levels, and product availability.

May establish locations for storage and procedures for distribution control of equipment and supplies.

Union Negotiations and Contract Administration

Negotiates employer-employee contracts for the board with non-instructional employee organizations.

Prepares minutes of negotiation meetings for record and board information.

Writes final draft contract for board and employee organization review and approval; supervises final contract duplication and distribution.

Administers negotiated contracts with non-instructional employee organizations as authorized representative of the board.

Assists with the negotiation of employer-employee contracts for the board with instructional employee organizations.


Comprehensive knowledge of the techniques of monitoring expenditure of funds.

Thorough knowledge of accounting methods and budgetary procedures.

Thorough knowledge of the techniques of solving financial problems.

Thorough knowledge of debt and investment management.

Thorough knowledge of the principles, practices and laws pertaining to employer-employee contract development and administration.

Good knowledge of the principles of personnel supervision.

Good knowledge of purchasing and inventory practices.

Good knowledge of the principles of cost analysis.

Ability to plan and coordinate the work of others.

Ability to identify and anticipate financial problems and needs.

Ability to readily acquire familiarity with laws, regulation and policies.

Ability to identify and set priorities.

Ability to verbally explain and defend budgets.

Ability to interpret financial reports.

Skill in organizing and consolidating narrative and tabular information into a clear, logical, fiscal plan.

Demonstrated skill in communicating effectively both orally and in writing.

Skill in human and public relations.


  1. Graduation from a regionally accredited or New York State registered college or university with a Masters Degree in either: Business Administration and two years of business administration experience including accounting and budgeting, one year of which shall have been in a supervisory capacity, OR; Accounting, business education or public administration and three years of business experience in administration including accounting and budgeting, one year of which shall have been in a supervisory capacity; OR,

  2. Graduation from a regionally accredited or New York State registered college or university with a Bachelor's Degree including 24 semester hours in accounting, business education or business administration and five years of business administration experience including accounting and budgeting, two years of which shall have been in a supervisory capacity; OR,

  3. Graduation from a regionally accredited or New York State registered community college with an Associate Degree in accounting or business administration and seven years of business administration experience including accounting and budgeting, three years of which shall have been in a supervisory capacity; OR,

  4. An equivalent combination of training and experience as indicated in (A), (B) and (C).


12/93 Date of Revision