Submission of Federal Single Audits (A-133)
Office of Management and Budget Circular A-133 states that entities that expend $750,000 or more in a year in Federal funds are required to have an A-133 audit. An A-133 audit examines compliance with the regulations governing the use of the funds. The Office of Audit Services (OAS) determines if the A-133 audit conforms to the Circular, reviews all findings, and issues a management decision on the validity of the findings. For more information on A-133 audits, please go to the Circular at OMB Circular A-133.
The A-133 audit may be submitted to OAS via email or by mail as follows:
- New York State Education Department
Office of Audit Services, Room 524 EB
89 Washington Avenue
Albany, New York 12234
For entities with less than $750,000 in expenditures for Federal programs, an A-133 Audit Report Exemption Form (AAREF) should be submitted.
- Downloadable AAREF for fiscal years ending in 2016 198 KB Word File 32 KB
- Downloadable AAREF for fiscal years ending in 2015 37 KB Word File 21 KB
- Downloadable AAREF for fiscal years ending in 2014 45 KB Word File 78 KB
- Downloadable AAREF for fiscal years ending in 2013 26 KB Word File 30 KB
- Downloadable AAREF for fiscal years ending in 2012 26 KB Word File 30 KB
- Downloadable AAREF for fiscal years ending in 2011 26 KB
- Downloadable AAREF for fiscal years ending in 2010 26 KB
For the entities who need an extension to submit the A-133, the following form may be used to request an extension to file from the cognizant or oversight Federal agency:
Audit Report Extension Request Form for A-133 Audit Reports 24k
For a list of entities that need to submit their A-133, click here:
Important changes to federal grants administration and Single Audit report requirements:
If you have any questions please contact OAS at (518) 473-4516 or FSandSingleAudit@nysed.gov.
Note: If the audit reporting package required by the Circular A-133 is not received within nine months of an entity's fiscal year end, a hold will be placed on outstanding and future Federal funds.