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Fiscal Oversight Module 1 - New York State School Boards ...

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© 2012 <strong>New</strong> <strong>York</strong> <strong>State</strong> <strong>School</strong> <strong>Boards</strong> Association, Latham NY<br />

Claims Auditor Appointment<br />

• Can be anyone except:<br />

– Board member, clerk or treasurer<br />

– Superintendent<br />

– Business official or other district official (i.e.<br />

audit committee member)<br />

– Purchasing agent<br />

– Anyone associated with the business functions<br />

of the district or under the direct supervision of<br />

the superintendent<br />

– Internal and external auditor

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