Responsibility for Maintenance: Financial Services
I. Policy Statement
The Senior Vice President and Chief Financial Officer shall certify to the College's 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 |
Senior Vice President and Chief Financial Officer |
(315) 498-2268 |
V. Procedures
Upon completion of the annual audit report, the Senior Vice President and Chief Financial Officer shall certify to the College's 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. Related Documents
The Sarbanes-Oxley Act of 2002
Approved by OCC Board of Trustees April 3, 2006