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National College Credit Recommendation Service

Board of Regents  |  University of the State of New York

New York State Office of the State Comptroller | Evaluated Learning Experience

Auditing (Track I)


315 hours (12-week summer program) or 540 hours (30-week semester program). 

NYS Office of State Comptroller, Albany, NY and New York, NY.
May 2013 - Present.
Instructional delivery format: 
Traditional classroom model
Learner Outcomes: 

Upon successful completion of the course, students will be able to: define what the Yellow Book is, why it was developed, its purpose, and how it is used at the Office of the New York State Comptroller; outline how the Division of State Government Accountability has implemented the Yellow Book requirements; explain the role of the Comptroller’s Office as an auditor; define, explain, and complete the three major types of audits and appropriately apply the audit planning process by conducting an audit alongside an audit team; explain the role of strategic planning; discuss the agency’s budget process;  define business analysis and its role in developing organizational strategies; and define internal controls and risk mitigation; and orally present the final project.


This internship program provides an academic focus on audit and accounting-specific coursework, which lends itself to those who may be interested in pursuing a degree within the accounting/auditing field. One of the primary functions of the State Comptroller's Office is responsibility for auditing all State and New York City agencies (including their associated facilities, institutions, boards, and program activities), as well as state public authorities. The agency also audits the records of private firms and not-for-profit organizations who are awarded contracts by or receive funding from these government entities. The program offers students the opportunity to gain professional knowledge and experience performing the various tasks of an auditor. Students work with audit teams, learn to draft audit reports and memorandums while gaining invaluable hands-on experience working on field audits. Major topics include: Governmental Auditing; Information Protection and Security; Fraud Awareness; Strategic Planning; State Government Finance; NYS Government Processes for Procurement of Goods and Services; and Business Analysis.

Credit recommendation: 

In the upper division baccalaureate degree category, up to 13 semester hours as an onsite supervised internship or field experience in Auditing, other appropriate academic departments, or as a general elective (4/13) (9/18 revalidation) (9/23 revalidation). NOTE: Credit recommendations are valid for both the 12-week summer intensive or the regular 30-week semester experience.