This is a professional, business management position responsible for the administration of a variety of business and financial aspects of a school system having a pupil population of over 5,000. The incumbent will coordinate all business management responsibilities to promote a quality education program. Duties are performed in accordance with established policies and procedures and under the direct supervision of the chief school office with wide leeway permitted for the exercise of independent judgement. Direct supervision is exercised over the business office staff and other designated staff through unit heads responsible for specific programs. 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.

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 to 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, transportation, 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 administer programs of school construction, including alterations and additions to existing buildings and new school plants.

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

May administer leases that have been entered into by the school district.

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 interest instruments and obtains quotations on interest rates considering investment amounts, 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 rates and/or serial bonds including the preparation of repayment schedules, development of data for bond sale prospectors, 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

May coordinate 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.

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

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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.

May obtain professional advise in the analysis of premium quotations as basis for making placement recommendations.

Maintains an insurance register for ready access to policy information.

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

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

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 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.



Comprehensive knowledge of budgetary procedures and accounting methods.

Comprehensive knowledge of the techniques of monitoring expenditure of funds.

Comprehensive knowledge of the techniques of solving financial problems.

Comprehensive knowledge of debt and investment management.

Thorough knowledge of business administration procedures.

Thorough knowledge of the principles of cost analysis.

Good knowledge of purchasing and inventory practices.

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, regulations and policies.

Ability to identify and set priorities.

Ability to verbally explain and defend budgets.

Ability to interpret financial reports.

Ability in communicating effectively both orally and in writing.

Ability to deal effectively in human and public relations.

Ability to supervise effectively.

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

Good judgment, thoroughness and dependability.

Physical demands commensurate with the demands of the position.



  1. Graduation from a regionally accredited college or university or one accredited by the New York State Board of Regents to grant degrees with a master's degree in either:

    1. business administration and four (4) years of business administration experience including accounting and budgeting two (2) years of which shall have been in a supervisory capacity, or,

    2. accounting, business education or public administration and five (5) years of business administration experience including accounting and budgeting two (2) years of which shall have been in a supervisory capacity; or,


  1. Graduation from a regionally accredited college or university or one accredited by the New York State Board of Regents to grant degrees with a Bachelor's degree including or supplemented by 24 semester hours in accounting, business education, or business administration and seven (7) years of business administration experience including accounting and budgeting four (4) years of which shall have been in a supervisory capacity; or,


  1. An equivalent combination of training and experience as indicated in A) and B).


07/2005 Revised