Ed Management Services

2023 Audit Reference Manual

Education Law, Section 2116-a and the Regulations of the Commissioner, Section 170.2(r) require each Board of Education to secure an annual audit by an independent auditor. The Audit Committee shall provide recommendations regarding the appointment of the external auditor, but its recommendations shall not substitute for any required review and acceptance by the Board of Education.

The Reference Manual and its content should serve as a guide for School Business officials and Auditors to understand the basic requirements and limitations of an audit.

Note: The Audit Reference Manual will be updated if the Annual Compliance Supplement or Compliance Supplement Addendum have not been released by the time of the manual’s publishing.  The manual should be reviewed periodically for updates and revisions.

2023 Audit Reference ManualPDF Icon

2023 Audit Reference Appendices:

Last Updated: November 22, 2023