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