Crest for Policies 

Policy G12
Policy Name: Certification of Financial Statements
Responsibility for Maintenance: Financial Services

I. Policy Statement  

The Chief Financial Officer shall certify to the Board of Trustees that he/she has reviewed the annual audit report and that to his/her knowledge the report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements in the report not misleading, and that the financial statements present all material respects the financial condition and results of operations of the College.

II. Reason for Policy  

This policy is designed to further ensure the integrity of the College’s audited financial statements.

III. Applicability of the Policy  

All members of the College community should be familiar with this policy.

IV. Contacts  

Subject

Office Name

Title or Position

Telephone Number

Email/URL

Certification of Financial Statements

Financial Services

Chief Financial Officer

(315) 498-2268

m.r.manning@sunyocc.edu

V. Procedures  

Upon completion of the annual audit report, the Chief Financial Officer shall certify to the Board of Trustees that:

1. He/she has reviewed the report.

2. To his/her knowledge, the report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements in the report not misleading.

3. To his/her knowledge, the financial statements present in all material respects the financial condition and results of operations of the College.

VI. Appendix  

The Sarbanes-Oxley Act of 2002


 

Approved by OCC Board of Trustees April 3, 2006