1334 - Duties of the External (Independent) Auditor

Policy: Duties of the External (Independent) Auditor	Policy Number: 1334
Date of Original Policy: 07/10/2002	Date Revision Adopted: 11/03/2021
Reviewed by Policy Committee: 11/03/2021	Date of Next Review: 09/16/2024
Replacement of Policy Number:

Duties of the Independent Auditor

The Board by law shall obtain an annual audit of its financial records by an independent certified public accountant or independent public accountant and a copy of the certified audit in a form prescribed by the Commissioner must be accepted by the Board and furnished annually to the State Education Department.

Education Law Section 2116-a
8 New York Code of Rules and Regulations