New York Laws
Part 1 - General Provisions
2116-A - Books and Records to Be Kept by School Districts.

(b) On or after July first, two thousand five, all school districts,
except the city school district of the city of New York, shall utilize a
competitive request for proposal process when contracting for such
annual audit. In addition, on or after July first, two thousand five,
and applicable to all school districts, no audit engagement shall be for
a term longer than five consecutive years; provided, however, that
nothing in this subdivision shall preclude a district, in its
discretion, from permitting an independent certified public accountant
or an independent public accountant engaged under an existing contract
for such services to (i) submit a proposal for such services in response
to a request for competitive proposals, or (ii) be awarded a contract to
provide such services under a request for proposal process. School
district procurement policies and procedures adopted pursuant to section
one hundred four-b of the general municipal law shall be amended, if
necessary, to be consistent with this requirement.
(c) Notwithstanding the provisions of subparagraph one of paragraph
(b) of subdivision four of section thirty-five of the general municipal
law, each school district shall (i) prepare a corrective action plan in

response to any findings contained in the annual external audit report
or management letter, or any final audit report issued by the state
comptroller, within ninety days of receipt of such report or letter, and
(ii) to the extent practicable, begin implementation of such corrective
action plan no later than the end of the next fiscal year.
3-a. In addition to the annual audit required by subdivision three of
this section, each school district and board of cooperative educational
services within the state shall be subject to audits of the state
conducted by the comptroller as set forth in section thirty-three of the
general municipal law.
3-b. Each school district shall in a timely fashion post on its
website, if any, the annual external audit report and the corrective
action plan prepared in response to any findings contained in the annual
external audit report or management letter, or any final audit report
issued by the state comptroller.
4. The school authorities of each school district may employ or
contract for the preparation of payrolls, accounts and records by
persons, firms or corporations using electronic computer systems.