In 2013, the state enacted legislation requiring the Comptroller to audit the expenses reported to SED by every program provider of special education services for preschool children with disabilities at least once by March 31, 2018. New York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued as a result:
State Education Department: Mid Island Therapy Associates, LLC, Compliance with the Reimbursable Cost Manual (2014-S-40)
For the three fiscal years ended June 30, 2013, auditors identified $655,055 in reported costs that did not comply with SED requirements and recommend such costs be disallowed. These ineligible costs included $621,191 in personal service costs and $33,864 in other than personal service costs.
State Education Department: Kew Gardens SEP, Inc., Compliance with the Reimbursable Cost Manual (2014-S-63)
For the three fiscal years ended June 30, 2013, auditors identified $295,997 in reported costs that did not comply with SED requirements and recommend such costs be disallowed. The ineligible costs included $283,649 in personal service costs and $12,348 in other than personal service costs.
State Education Department: Just Kids Early Childhood Learning Center, Compliance with the Reimbursable Cost Manual (2015-S-13)
For the three fiscal years ended June 30, 2014, auditors identified $417,994 in reported costs that did not comply with SED requirements and recommend such costs be disallowed. These ineligible costs included $229,117 in personal service costs and $188,877 in other than personal service costs.
State Education Department: Words ‘N Motion Special Education Programs, Compliance with the Reimbursable Cost Manual (2014-S-72)
For the three fiscal years ended June 30, 2013, auditors identified $135,174 in reported costs that did not comply with the Manual’s requirements, and we recommend such costs be disallowed. The ineligible costs included $64,790 in personal service costs and $70,384 in other than personal service costs.
State Education Department: Kid's-Centric, Inc., Compliance with the Reimbursable Cost Manual (2014-S-73)
For the three fiscal years ended June 30, 2013, auditors identified $301,601 in reported costs that did not comply with Manual requirements and recommend such costs be disallowed. These ineligible costs included $139,267 in personal services costs and $162,334 in other than personal service costs.
State Education Department: United Community Services Inc., Compliance with the Reimbursable Cost Manual (2015-S-44)
For the three fiscal years ended June 30, 2014, we identified $207,295 in reported costs that did not comply with the Manual’s requirements and recommend such costs be disallowed. These ineligible costs included $154,991 in personal service costs and $52,304 in other than personal service costs, as follows:
State Education Department: Inspire (Orange County Cerebral Palsy Association): Compliance With the Reimbursable Cost Manual (2014-S-80)
For the fiscal year ended June 30, 2013, Inspire claimed $226,382 in ineligible costs for its six rate-based preschool special education programs, including $149,768 in personal service costs and $76,614 in other than personal service costs.
State Education Department: Newmeadow, Compliance with the Reimbursable Cost Manual (2015-S-48)
For the fiscal year ended June 30, 2014, auditors identified $12,059 in costs charged to the preschool special education programs that did not comply with SED’s requirements for reimbursement. The non-reimbursable costs included $3,897 in personal service costs and $8,162 in other-than-personal-service costs. Auditors also found unreported less-than-arm’s-length relationships that Newmeadow should have disclosed.
State Education Department: Story Place Preschool Inc., Compliance with the Reimbursable Cost Manual (2015-S-69)
For the year ended June 30, 2014, auditors determined Story Place reported $5,150 in personal service costs that did not comply with SED’s requirements for reimbursement.
State Education Department: Rivendell School, Compliance with the Reimbursable Cost Manual (2015-S-25)
For the three fiscal years ended June 30, 2014, auditors identified $536,449 in reported costs that did not comply with SED requirements and recommend such costs be disallowed. These ineligible costs included $70,644 in personal service costs and $465,805 in other than personal service costs.