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:

or

  • 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.

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 ReportsThis is a pdf document 24k

For a list of entities that need to submit their A-133, click here:

A-133 audits due (outstanding)PDF file 18 KB

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.

Last Updated: December 28, 2016
December 28, 2016