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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 />

Appointing Your Internal Auditor<br />

• Can be:<br />

– District staff (no responsibility to business<br />

operations, i.e. math teacher)<br />

– Inter-municipal cooperative agreements<br />

– Shared services to the extent authorized by law<br />

– Independent contractors<br />

• Is not required to be a financial profession or<br />

hold any financial certification (but should)

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