NYSED Information for the Annual External Audit:
Pursuant to New York State Education Law §2116-a(3) and Commissioner’s Regulations §170.12(e)(1), (2), all school districts, except those employing fewer than eight teachers, and each BOCES shall obtain an annual audit of its records by an independent certified public accountant or an independent public accountant. A copy of the audit report shall be furnished to the Commissioner on or before October 15th following the end of the fiscal year audited (January 1 for the Big 5).
The Office of the New York State Comptroller’s Division of Local Government and School Accountability conducts performance audits of local governments and school districts. Performance audits provide findings or conclusions based on an evaluation of evidence against criteria. Local officials use audit findings to improve program performance and operations, reduce costs and contribute to public accountability.
NYS Comptroller's Audit Report - June 2017