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Municipalities, Including the New York City Department of Education, Are Being Encouraged to Audit Pre-School Education Programs with Which They Contract

Chapter 57 of the laws of 2013 directed the New York State Education Department (NYSED) to provide guidelines on standards to municipalities that perform fiscal audits of pre-school education programs. Many municipalities, including the New York City Department of Education (NYCDOE) Office of Auditor General (OAG) are currently conducting audits in accordance with a NYSED approved audit plan. These audit plans include review of all relevant financial documents and records to assure compliance with the Reimbursable Cost Manual and are designed to determine:

  • Whether expenses are properly reported;

  • The accuracy of reported  FTE enrollment and/or units of service used in the calculation of tuition;

  • Whether  revenue has been offset against reimbursable expenses; and

  • Whether tuition is billed accurately.

©2021 Greenberg Traurig, LLP. All rights reserved. National Law Review, Volume IV, Number 262
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About this Author

Pamela Madeiros, Greenberg Traurig Law Firm, Albany, Government Policy and Healthcare Law Attorney
Shareholder

Pamela A. Madeiros focuses her practice in the area of legislative and regulatory affairs. Her experience in identifying and resolving issues which blur distinction between health, mental health and education policies is well established. She is a valued partner with the New York State Department of Education, including the Office of the Professions, relating to professional licenses, the Bureau of Proprietary School Services, relating to the approval and operation of trade and business schools, and the Office of College and University Evaluation, relating to...

518-689-1412
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