FY26 A.I. Fiscal Systems: Student Activity Accounts

Student Activity Accounts: External Audits and Internal Reviews

Student activity accounts provide an additional support within your district. Learn best practices for managing student activity accounts and how they support the 3-year external audit cycle and the two off-year internal reviews.

Tony Roselli, CPA, CGMA

Partner

Roselli, Clark and Associates

35 years of experience in the Municipal Sector servicing over 60 Municipal Accounts annually. Member of the AICPA, MSCPA, GFOA and GAQC. Board member, MSCPA Government Auditing Committee. Special Review Member – GFOA CAFR review program. Frequent discussion leader across the State -  MSCPA, MCTA, MMAAA, MGFOA, NEGFOA, MASBO. Works very closely with all his clients regarding GAAP/GASB implementation.

Jay Sullivan

Associate Commissioner, School Finance and District Support Center; MASBO Treasurer

Department of Elementary and Secondary Education

Jay Sullivan is the Associate Commissioner for District & School Finance in the Department of Elementary & Secondary Education. In this capacity, he directs the Offices of School Finance, School Business and Regional Governance. He also oversees a variety of financial programs, including Special Education Circuit Breaker, School accounting, End of Year Financial Reporting and Auditing, Transportation, as well as federal compliance issues relative to maintenance of effort requirements and the calculation of district’s indirect cost rates. Jay has worked for the Department for over 43 years as an auditor, administrator and business manager.

Susan Bottan (Moderator)

Director of Finance and Operations

Lincoln-Sudbury Regional School District

Susan Bottan returned to Wayland Public Schools in July, 2023 to begin her 8th year as the Director of Finance and Operations for the Wayland Public Schools following a 2-year engagement as Director of Finance and Operations for the Reading Public Schools. Susan began her School Business Official career in 1998 following 16 years working in the roles of manufacturing analyst and marketing and development director for private and public corporations. Susan began her career as a public school official in 1998 for Lexington Public Schools. Over the years, Susan has been privileged to also serve within the Lincoln and Marlborough Public Schools. Susan is the current Vice President of MASBO. Susan has earned undergraduate degrees in education and early childhood development from Lesley University, MS in child development and child care studies from Boston University (Wheelock College), and MBA from Simmons University.

This content will not be available until 05/14/2026 at 3:00 PM (EDT)