New York Codes, Rules and Regulations
Title 8 - EDUCATION DEPARTMENT
Chapter II - Regulations of the Commissioner
Subchapter P - Handicapped Children
Part 200 - Children with Handicapping Conditions
Section 200.18 - Fiscal audits of approved programs operated by private providers, special act school districts, boards of cooperative educational services and public school districts receiving public funds for the education of students with disabilities ages 3 to 21 who have been enrolled pursuant to articles 81 and 89 of the education law
Universal Citation: 8 NY Comp Codes Rules and Regs ยง 200.18
Current through Register Vol. 46, No. 39, September 25, 2024
(a) Fiscal audits of all approved programs performed by the commissioner, the Office of the State Comptroller, other State agencies or agencies of other states.
(1) All
approved programs shall be subject to audit by the State. All such audits
performed by the department shall be conducted in conformance with generally
accepted auditing standards. Where other State agencies or the agencies of
other states are involved in the funding of approved programs, any audits
conducted by such agencies, and available to the program, shall be made
available to the department upon written request to the program.
(2) Access to all records, property and
personnel related to approved programs shall be provided during an audit.
Access shall also apply to program costs allocated to approved programs. Such
cost allocations to related programs are also subject to audit.
(3) Approved programs shall be provided a
draft report on the results of the audit for review and comment. The chief
school official of the approved program or an individual designated by the
official shall reply in writing to a draft State audit within 30 days of its
receipt and may request a conference. The draft audit report shall be
considered final if no reply is received within 30 days.
(b) Fiscal audits of approved preschool programs and services approved under section 4410 of the Education Law performed by the municipality and accepted by the commissioner.
(1) Each municipality, or, in addition, in
the case of a city having a population of one million or more, the board of
education of the city school district of such city, may perform fiscal audits
of approved preschool programs and services for which it bears fiscal
responsibility. Access to all records, property and personnel related to
approved programs shall be provided during an audit. Access shall also apply to
program costs allocated to approved programs. Such cost allocations to related
programs are also subject to audit.
(2) Prior to conducting an audit of an
approved preschool program, a municipality shall ascertain that neither the
state nor any other municipality has performed a fiscal audit of the same
services or programs within the current fiscal year for such program. If it is
determined that no such audit has been performed, the municipality shall
inquire with the department to determine which other municipalities, if any,
bear financial responsibility for the services or programs to be audited and
shall afford such other municipalities an opportunity to recommend issues to be
examined through the audit. Municipalities completing such audits shall provide
copies to the department, the provider of the services and programs and all
other municipalities previously determined to bear financial responsibility for
the audited services and programs. No other municipality may conduct an
additional fiscal audit of the same services or programs during such current
fiscal year for such program. Municipalities shall submit to the department for
approval a detailed audit plan and audit program for the proposed audit;
provided that for any audit commenced on or after May 28, 2013, municipalities
shall submit to the department for approval a detailed audit plan and audit
program which shall be consistent with guidelines on audit standards and
procedures issued by the department on or after such date.
(3) Upon approval of the audit program and
audit plan by the commissioner, the municipality may conduct audits in
conformance with generally accepted auditing standards. Commissioner approval
of an audit program and audit plan shall be valid for a period of five years
from the date of approval. Municipalities need not submit an audit program and
audit plan for each audit to be performed during the five year approval period
once approval has been granted by the commissioner. However, modifications to
the approved audit plan and audit program shall be submitted to the department
for review and approval and new approval must be obtained once the five year
approval period has concluded.
(4)
Once the audit is completed, a draft of the audit report shall be submitted to
the commissioner for review and/or resolution. In order to be approved by the
commissioner, the draft audit shall be consistent with guidelines on audit
standards and procedures issued by the department. Upon approval, the audit
shall be considered a State audit for the purposes of establishing the tuition
rate based on audit.
(5)
Municipalities completing audits pursuant to this subdivision must provide
copies to the department, the provider of the services and programs and all
other municipalities previously determined to bear financial responsibility for
the audited services and programs.
(6) No other municipality may conduct an
additional fiscal audit of the same services or programs during such current
fiscal year for such program.
(c) The establishment of tuition rates and repayment of funds resulting from audits performed in accordance with subdivision (a) or (b) of this section.
(1) A
final audit report shall be issued for each such audit.
(i) The Commissioner shall review the final
audit report, which shall be used to establish tuition rates based on audit to
the extent the Commissioner determines that the audit findings and recommended
disallowances contained therein are warranted and consistent with the
Individuals with Disabilities Education Act (20 U.S.C.
sections 1400 et seq.), Articles 81 and 89 of
the Education Law, Parts 100 and 200 of the Commissioner's regulations and the
Department's tuition reimbursement guidelines and requirements.
(ii) After consideration of the final audit
by the Commissioner pursuant to subparagraph (i) of this paragraph, tuition
rates based on audit shall then be established by the Commissioner and become
final after certification by the Director of Budget.
(2) Upon certification of the rate based on
audit, any overpayment will be reimbursed to the appropriate school district,
local agency or municipality by the approved program, or any underpayment will
be paid by the appropriate school district, local agency or municipality to the
approved program. Any overpayment or underpayment to the appropriate school
district, local agency or municipality by the State shall be adjusted
accordingly upon certification of the rate based on audit.
(3) All such payments due between the
approved program and the appropriate school district, local agency or
municipality shall be paid as soon as notification of the final certified rate
based on audit is received by the program, unless the program and the school
district or local agency or municipality agree to a longer repayment period. If
amounts that are to be repaid are substantial and result from good faith errors
or interpretive differences relating to the audit findings, the school
district, local agency or municipality may agree to such longer repayment
periods as are reasonable under the circumstances.
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