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.