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 Composition<br />
• All, some, or none of the board<br />
– Minimum of three members<br />
– Members do not have to be a district resident<br />
– Do not need to be a financial professional<br />
• For non- board members, can be anyone except:<br />
– District employee<br />
– Recent employee (within two years)<br />
– Internal, External, or Claims Auditor<br />
– Close or immediate family member of employee or<br />
recent employee, trustee, contractor or anyone<br />
holding a business interest with the district
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