New York State Comptroller Thomas P. DiNapoli announced today the following audits and examinations have been issued:
State Education Department (SED): The Child Development Council Inc., Compliance with the Reimbursable Cost Manual (2016-S-22)
Auditors identified $16,699 in costs charged to the preschool special education programs that did not comply with SED’s requirements for reimbursement. The non-reimbursable costs included $5,394 in ineligible property expenses, $3,609 in ineligible food costs, $2,337 in ineligible costs for consultant services, $2,309 in non-program-related costs, and $3,050 in other non-reimbursable costs.
State Education Department: Rochester Childfirst Network, Compliance with the Reimbursable Cost Manual (2016-S-15)
For the fiscal year ended June 30, 2014, auditors identified $13,201 in costs that were charged to the preschool special education programs that did not comply with SED’s requirements for reimbursement. The ineligible costs included $7,042 in other than personal service costs and $6,159 in personal service costs.
State Education Department: Susan E. Wagner Preschool, Compliance with the Reimbursable Cost Manual (2015-S-100)
For the three fiscal years ended June 30, 2014, auditors identified $140,902 in reported costs that did not comply with SED’s requirements for reimbursement, including $81,370 in real estate taxes, $39,709 in unsupported or ineligible compensation costs for six employees; $18,650 in inadequately documented consultant costs; and $1,173 in ineligible staff food costs.
Auditors examined 138,962 individual high-risk PTF Credit payments totaling more than $75.9 million. They identified 31,924 questionable payments totaling almost $8 million for follow-up evaluation and appropriate action, including: 25,567 payments totaling $5,480,752 due to calculation errors; 3,998 payments totaling $1,621,590 where either the homeowner or property was not eligible for the STAR property tax exemption; and 2,052 payments totaling $818,766 to deceased homeowners.