Fiscal Oversight Module 1 - New York State School Boards ...
Fiscal Oversight Module 1 - New York State School Boards ...
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 />
Audit Committee Meetings<br />
• Meetings should occur quarterly<br />
– Minimum is annually<br />
– Subject to Open Meetings Law<br />
– Can enter executive session as defined by law<br />
and commissioner’s regulations<br />
– Also can enter executive session for reasons<br />
pertaining to External Audit:<br />
• Meet with external auditor prior to audit<br />
• Review with external auditor the risk assessment<br />
• Receive and review the draft annual report and<br />
management letter (interpret with External Auditor)
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