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State Comptroller DiNapoli Releases Audits

March 9, 2022

New York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued.

Office of Parks, Recreation and Historic Preservation: Compliance with Executive Order 95 (Open Data) (Follow-Up) (2021-F-29)

An audit report issued in September 2020 found the office had taken steps to meet the requirements of EO 95 for the collection and public dissemination of state data. However, it did not identify the total population of publishable data that it maintains. In a follow-up, auditors found the office made significant progress addressing the issues identified during the initial audit.

State Education Department (SED) (Preschool Special Education Audit Initiative): Canarsie Childhood Center Inc. (CCC) – Compliance With the Reimbursable Cost Manual (2021-S-2)

CCC is a New York City-based organization authorized by SED to provide preschool special education services to children with disabilities who are 3 and 4 years old. The New York City Department of Education refers students to CCC and pays for its services using rates established by SED. For the three fiscal years ended June 30, 2018, auditors identified $193,420 in costs that did not comply with reimbursement requirements.

State Education Department (Preschool Special Education Audit Initiative): Franziska Racker Centers Inc. – Compliance With the Reimbursable Cost Manual(2021-S-5)

Racker is a non-profit special education provider located in Tompkins County that provides preschool special education services to children with disabilities who are 3 to 5 years of age and is reimbursed for these services through rates set by SED. For the fiscal year ended June 30, 2018, auditors identified $199,372 in ineligible costs reported for reimbursement.

State Education Department (Preschool Special Education Audit Initiative): Kids First Evaluation & Advocacy Center – Compliance with the Reimbursable Cost Manual (2021-S-12)

Kids First is a for-profit special education provider located in Westbury that provides preschool special education services to children with disabilities who are between 3 and 4 years of age and is reimbursed for these services through rates set by SED. For the fiscal year ended June 30, 2015, auditors identified $22,713 in costs that Kids First reported on its CFR that did not comply with SED’s requirements for reimbursement.

State Education Department (Preschool Special Education Audit Initiative): Kids in Action of Long Island Inc. – Compliance With the Reimbursable Cost Manual (2021-S-13)

Kids in Action is a for-profit organization located in Suffolk County that provides preschool Special Education Itinerant Teacher (SEIT) services to children with disabilities who are between 3 and 4 years of age and is reimbursed for these services through rates set by SED. For the fiscal year ended June 30, 2015, auditors identified $41,897 in ineligible costs reported by Kids in Action for reimbursement.

Office of Temporary and Disability Assistance (OTDA): Reimbursement of Homeless Shelter Providers – Westhab Inc.’s Coachman Family Center (2020-S-56)

Since 1996, the Westchester County Department of Social Services has contracted with Westhab Inc. to operate Coachman Family Center as a certified shelter for families with children. Auditors found OTDA is not adequately monitoring and properly approving reimbursements for Westhab’s homeless shelter program. Of the $3,784,968 it expended in 2019, auditors identified $1,304,695 in reported costs for Coachman that did not comply with cost requirements.


Track state and local government spending at Open Book New York. Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial records, track state contracts, and find commonly requested data.