Fiscal Management
Articles
“Internal Controls and Financial Accountability for Not-for-Profit Boards,”
New York State Attorney General Andrew Cuomo, January 2005
Fiscal Management: Financial Accountability
This booklet was written for boards of directors of New York State not-for-profit corporations but contains general information concerning internal controls for the protection and oversight of charitable assets.
http://www.oag.state.ny.us/charities/internal_controls.pdf