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THE STATE EDUCATION DEPARTMENT / THE …

THE STATE EDUCATION DEPARTMENT / THE university OF THE STATE OF new york / ALBANY, NY 12234 James A. Conway Director Office of Audit services Tel. (518) 473-4516 Fax (518) 473-0259 E-mail: May 28, 2013 RE: Fiscal Audit Guidelines and Requirements Dear Chief Elected Officials of the Counties: This is in reference to EDUCATION Law, Section 4410(11)(c)(i)&(ii) and Section of the Regulations of the Commissioner of EDUCATION (Regulations) regarding fiscal audits of approved preschool programs and services . Chapter 57 of the laws of 2013 directed the DEPARTMENT to provide guidelines on standards and procedures to municipalities that perform fiscal audits of approved preschool special EDUCATION programs.

THE STATE EDUCATION DEPARTMENT / THE UNIVERSITY OF THE STATE OF NEW YORK / ALBANY, NY 12234 James A. Conway Director Office of Audit Services Tel. (518) 473-4516 Fax (518) 473-0259

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