Office of Audit Services (OAS)

The Office of Audit Services (OAS) conducts audits of external 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 internal audits of Department programs, functions, activities, and internal controls. Additional responsibilities also includes the review of financial statements received from school districts, BOCES, and sub-recipients of federal funds.

Internal audits, OAS reports to the Executive Deputy Commissioner, while for external audits OAS reports to the Deputy Commissioner for Program Improvement and Management Services. The Regents Committee on Audits/Budget and Finance composed of selected members of the Board of Regents, receive periodic reports and briefings on the results of audit findings and recommendations.  The Committee, 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.

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.

Last Updated: April 28, 2021
April 28, 2021