New to the Board of directors, I find that while attempts are being made towards financial accountability by a new president, older board members are stonewalling the effort. What can the new President do to force these members to comply with the nonprofit laws? There are real concerns of fraud that can be substantiated. Who does the new President turn to since this half the board wants to move forward and forget about their neglect last year?
The Board has a fiduciary duty to the organization to determine whether or not there has been fraud, and if so, its extent. Then the Board can decide what to do about it. The President probably has authority to ask for an investigation by your accountant or auditor even if the Board doesn't like it. If the Board continues to prevent an investigation, and assuming that the organization does not have voting members, you can consider complaining to the attorney general or resigning, or both.