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 Claims Auditor<br />
• The Education Law requires audit and approval of<br />
claims prior to payment<br />
• Union Free, Central & Small City school districts with<br />
enrollment of 10,000 or more and large city school<br />
districts may adopt a risk based or sampling<br />
methodology of auditing claims pursuant to board<br />
resolution (expires 7/1/14)<br />
– Methodology must reasonably assure all claims represented in<br />
sample are proper charges.<br />
– The Comptroller will review the effectiveness of such methods to<br />
determine if adequate accountability is maintained and issue<br />
report to governor and legislature by 1/15/14.
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