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 />
The “Sixth Point”<br />
• Comptroller audits of school districts, BOCES<br />
and Charter <strong>School</strong>s<br />
• Focus on internal controls, policies, practices<br />
and operations to ensure adequate protection<br />
against fraud, waste and abuse.<br />
– Will not duplicate the work of the external auditor<br />
• Subsequent audits can occur and will be<br />
determined using a risk assessment process<br />
– Previous audit findings<br />
– Investigation of alleged improprieties<br />
– Other financial indicators
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