From a former board member re: the legal use of executive session:

Allow me a quick comment based on my school board experience here in Columbia County and many conversations over the years with legal counsel at the NYS School Boards Association and with Robert Freeman of the State’s Committee on Open Government.

For starter’s most people don’t know — or care to know — that an Executive Session meeting protects only those matters which are confidential; to wit,

a. matters which will imperil the public safety if disclosed;

b. any matter which may disclose the identity of a law enforcement agent or informer;

c. information relating to current or future investigation or prosecution of a criminal offense which would imperil effective law enforcement if disclosed;

d. discussions regarding proposed, pending or current litigation;

e. collective negotiations pursuant to article fourteen of the civil service law;

f. the medical, financial, credit or employment history of a particular person or corporation, or matters leading to the appointment, employment, promotion, demotion, discipline, suspension, dismissal or removal of a particular person or corporation;

g. the preparation, grading or administration of examinations; and

h. the proposed acquisition, sale or lease of real property or the proposed acquisition of securities, or sale or exchange of securities held by such public body, but only when publicity would substantially affect the value thereof.

ref: §105. Conduct of executive sessions.

I doubt very much an audit would be covered by any ES confidentiality privilege, much less be allowed to be withheld from the public until the Board approves it. Here is a good primer on the Open Meetings law.

It surprises a lot of people.

Good luck.

Agenda for 9/29/2015 BOE:
Meeting Sep 29, 2015 – Audit Committee of the Irvington Union Free School District Subject 2014-15 Audit Report Type Discussion

The Board will meet in Executive Session with the District’s External Auditors to review the 2014-15 Report and findings. The Report will be formally presented at the public meeting which begins at 7:30pm.

N.Y. EDN. LAW § 2116-c : NY Code – Section 2116-C: Audit committees