T A B L E O F C O N T E N T S P RT I A ... - Broome County

§ A2303-A BROOME COUNTY CHARTER AND CODE § A2303-A
(f)
(g)
If any limitation date mentioned in this Article falls on a holiday, Saturday or
Sunday, then any time limitations required herein shall be extended to the next
business day of the County.
Six copies of the college budget, as adopted, shall be certified by the County
Executive and by the Clerk of the County Legislature, and one each of such copies
shall be filed in the office of the County Executive, the County Comptroller, the
Commissioner of Finance, the Clerk of the County Legislature, the President of
Broome Community College and the Department of Audit and Control, State of
New York. The budget as so certified shall be printed or otherwise reproduced and
copies shall be made available.
6. Financial reporting.
(a)
(b)
(c)
(d)
The Board of Trustees shall cause the Treasurer to file an annual audited financial
statement with the County Executive and the Clerk of the Legislature. This
statement shall be in a format acceptable to the County Commissioner of Finance
and the Comptroller. This statement shall, at a minimum, include income
statements and a balance sheet and shall show in a separate column amounts
budgeted and actual expenditures for each budget line.
This annual statement shall be filed with the County Executive and the Clerk of
the Legislature on or before December 31 immediately following the end of the
fiscal year.
In addition to the annual requirement, quarterly income statements and balance
sheets shall be provided to the County Executive and the County Legislature. The
quarters for reporting purposes will be the three months prior to November 30,
February 28, May 31 and August 31. The reports will be filed by the 15th day of
the month following the end of the quarter. Nonfiling may result in nonreceipt of
the sponsor's contribution until the reports are filed.
In addition to reports required pursuant to other sections, the college shall file with
the Clerk of the Legislature and the County Executive any and all reports which
the Legislature and County Executive may direct.
7. Annual audit.
(a)
An annual audit shall be conducted of the finances of Broome Community
College, and said auditor will be selected by the County Legislature from a list of
firms approved by the County Comptroller. The Trustees shall include an
appropriation for this audit in the college budget. The Trustees shall also include in
the college budget an appropriation to pay for the college's proportionate share of
any further audit required by the state or federal government.
8. Budget controls.
(a)
Neither the Board of Trustees nor any college officer, employee or agent shall,
during the fiscal year, expend or contract to expend any money or incur any
liability or enter into any contract which, by its terms, involves the expenditure of
money for any of the purposes for which provision is made in the budget in excess
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