Office of Audit Services (OAS)
OAS is responsible for conducting audits of educational entities such as school districts, BOCES, not-for-profit organizations, and others located throughout the State that are regulated by or receive funds administered by the Department. Such audits provide reasonable assurance that organizations receive their appropriate share of funds, that funds are being used effectively and in compliance with Department regulations and policies, and that adequate management controls are present. OAS also conducts audits of internal Department operations and provides related services for Department leadership and staff.
Most audits are initiated based on a biennial audit plan developed by OAS' professional auditors. The plan is reviewed by the Regents Subcommittee on Audits and approved by the Commissioner. It takes into account the Department's strategic plan and input from Department senior managers, and seeks to identify areas that represent improvement opportunities. Within those areas, specific entities are selected for audit using a comprehensive risk assessment process.
OAS reports to the Deputy Commissioner for Operations and Management Services and provides periodic reports to the Regents Subcommittee on Audits, which is composed of selected members of the Board of Regents. Members of the Subcommittee receive a briefing on the results of audit findings and recommendations. The Subcommittee, in turn, may provide information or make recommendations for action to the Board of Regents and other Regents committees, as well as to the Commissioner. OAS’ strategic goal and performance are geared toward the Board of Regents goal statement five which states: "Resources under our care will be used or maintained in the public interest."
Any information provided to us concerning a specific entity, such as a school district, will be used in our risk assessment process to assist us in determining future audits. Please provide any information you wish us to consider via this web site or by mail.
For a listing of the New York State School District websites click here for the directory.