Fiscal Operations Resources


Guidance and Fiscal Templates for
SUNY Authorized Charter Schools

Yearly Budgets, Quarterly Reports, Charter Revision Budgets,

Year-End Audit Reports, Renewal Application Budgets, and
Budgets for New School Applicants

The Charter Schools Institute has implemented a consistent format for the submission of budget information for both applicants for new schools and for operating schools throughout the life of the charter.




For new school applicants, there is a template for the budgets required by SUNY’s RFP process. For operating schools, there is a template for yearly budgets, quarterly submissions, budgets to be included in renewal applications, budgets that may be requested as part of your request to revise your charter and year-end audit reports.  Consistency in reporting allows the Institute to have a more complete picture of a school’s financial standing; enables feedback to all schools about identified best practices and common challenges; and supports Institute efforts to assist schools in complying with all fiscal reporting requirements and in offering guidance to schools when called upon.



For New School Proposals:


For Operating Schools:


Guidance, Memos and Reminders:

Resources from the 2009 National Alliance for Public Charter Schools Annual Conference

Note: The following is provided for information only.  These presentations were prepared for a national audience and are not specific to New York or to the policies and practices of the Institute, nor do they necessarily reflect the views or policies of the State University Trustees.

Financial Oversight Handbook (Second Edition coming in Spring 2012)

  • The Financial Oversight Handbook is designed to be a comprehensive resource for SUNY authorized charter schools in navigating the many facets of financial accountability.  (Download the latest version of Adobe Acrobat™ to use the interactive .pdf file.)  Stand-alone versions of all Handbook appendices, as well as a sample Accountant's Report, are also posted below in Microsoft Word format for your convenience:

Sample Accountant's Report

Appendix A - State University Charter Renewal Benchmarks (Fiscal)

Appendix B - Selected Internal Control Practices for Charter Schools

Appendix C - Required Charter School Policies

Appendix D - Reporting Deadlines Calendar

Audit Reference Guide, 3rd Edition                              

School officials are encouraged to share the Guide with their independent auditor or prospective auditor. The auditor should not consider this document to be all-inclusive, or a substitute for professional judgment. Furthermore, the auditor clearly needs to follow professional standards that are referenced but not repeated as part of this document.

The Charter Schools Institute would like to acknowledge the assistance of the staff of the New York State Education Department, school officials, and several audit practitioners and in preparing this document. Comments or questions regarding this Guide should be addressed to the Charter Schools Institute.

Evaluating Education Service Providers




        Key Fiscal Resources


Updated 4-30-13

View multi-year financial data for SUNY authorized charter schools. Options available to view data by like schools, schools in a certain region of the state or even all SUNY charter schools state-wide.

Updated: 1-22-14

Access recent audited financial statements for SUNY authorized charter schools. 2012-13 statements now posted.