Ed Management Services

Mandate Relief: Exemption from internal auditor requirement

Mandate Relief: Exemption from internal auditor requirement

INTERNAL AUDITING FUNCTION:  As a mandate relief measure in the 2013-14 State Budget, Subdivision 2 of section 2116-b of the Education Law was amended to exempt school districts with less than eight teachers, or actual general fund expenditures totaling less than $5 million in the previous school year, or actual enrollment of less than 1,500 students in the previous school year from the requirement to establish or maintain an internal audit function. 

Note: Because the statute requires that school districts certify to the Commissioner annually that they are eligible for this mandate relief, Educational Management Services has developed an Internal Auditor Exemption submission application, which is available on the Business Portal. This submission application must be submitted each year by June 30 for the following school year.


PUBLIC SCHOOL ENROLLMENT:                                                     

For purposes of this exemption, actual enrollment is as defined for the base year (2015-16 for 2016-17 school year eligibility) from the annual Property Tax Report Card.  Enrollment of pupils as defined in subparagraph 2 of paragraph n of subdivision one of section 3602 of the education law. Pursuant to section 2856 of the education law, resident charter school pupils also should be included in the enrollment reported on the property tax report card. Do not include enrollment of pupils in pre-Kindergarten. 
"Public school district enrollment" shall mean the sum of the number of children:

  • on a regular enrollment register of a public school district on the date which enrollment for BEDS purposes is taken;
  • eligible to receive home instruction in the school district on such date;
  • for whom equivalent attendance must be computed pursuant to this subdivision on such date;
  • with handicapping conditions who are residents of such district who are registered on such date to attend programs under the provisions of paragraph c of subdivision two of section forty-four hundred one of this chapter;
  • eligible to receive educational services on such date but not claimed for aid pursuant to sub. 7 of section 3202 of this chapter; and
  • registered on such date to attend programs
  • pursuant to subdivision two of section three hundred fifty-five of this chapter, or
  • pursuant to an agreement between the city school district of the city of New York and Hunter College.


Last Updated: October 13, 2021