| Section 98-3.5 - Designation of CPA |
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| Section 98-3.6 - Qualifications of CPA |
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| Section 98-3.7 - Consolidated or combined audits |
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| Section 98-3.8 - Scope of audit and report of CPA |
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| Section 98-3.9 - Notification of adverse financial condition |
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| Section 98-3.10 - Communication of internal control related matters noted in an audit |
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| Section 98-3.11 - CPA’s letter of qualifications |
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| Section 98-3.12 - Availability and maintenance of CPA work papers |
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| Section 98-3.13 - Requirements for audit committees |
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| Section 98-3.14 - Conduct of MCO in connection with the preparation of required reports and documents |
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| Section 98-3.15 - Management’s report of internal control over financial reporting |
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| Section 98-3.16 - Effective date and special rules |
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| Part 112 - Dutchess County |
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| Section 112.5 - Village of Millbrook |
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| Part 142 - Schenectady County |
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