Exploring the roles of school business officials through the lens of financial transparency reporting requirements in New York State

Date of Award




Document Type


Degree Name

Doctor of Philosophy (PhD)


Department of Educational Policy and Leadership

Content Description

1 online resource (xi, 128 pages) : color illustrations.

Dissertation/Thesis Chair

Sandra Vergari

Committee Members

Heinz-Dieter Meyer, Alan Wagner


ESSA financial transparency report, local policy implementation, mandates, NYS Transparency report, school business officials, school district leadership, Public schools, School districts, Education, Financial statements, Disclosure in accounting

Subject Categories

Educational Administration and Supervision | Educational Leadership | Education Policy


The roles of the School Business Official (SBO) have become important in school district leadership. They directly impact how financial resources and spending are planned for, distributed, managed and reported. Yet the specific roles and responsibilities of SBOs within school district leadership are still relatively unexplored. As of 2019, school districts are required to account for and break out funding and spending down to the building level for reporting at the state and federal levels. As school districts navigate these mandates, an understanding of the role of SBOs as local implementers of financial policy is important.

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