N.Y. Education Law § 4410-c: Audits of special education services program providers for preschool children with disabilities

§ 4410-c. Audits of special education services program providers for

preschool children with disabilities. 1. Notwithstanding any other

provision of law to the contrary and within such funds as are made

available for such purpose, the comptroller shall audit the expenses

reported to the department by every program provider of special

education services for preschool children with disabilities in the

state. Pursuant to a plan developed by the comptroller, such audits

shall be conducted in a manner so as to cause every such provider to be

audited by the comptroller at least once by March thirty-first, two

thousand eighteen.

2. a. The priority and frequency of such audits, and any audits

conducted thereafter, shall be based upon a risk assessment process

conducted by the comptroller which may include investigations of alleged

improprieties, previous audit findings and recommendations, or other

financial performance indicators.

b. In undertaking such audits the comptroller's review shall include,

but not be limited to, examining, auditing and evaluating relevant

financial documents and records of providers for the particular years

included within the scope of the audit.

c. All audits shall include any appropriate findings and

recommendations of the comptroller regarding the propriety of the

amounts reported as expenses to the department as well as any other

findings deemed appropriate with respect to the public funding of the

special education services.

d. The comptroller shall refer any findings of fraud, abuse or other

conduct constituting a crime that are uncovered during the course of an

audit, as warranted to an appropriate agency or agencies possessing

jurisdiction.

e. The final audit report resulting from audits performed pursuant to

this section shall be posted to the department's internet website and

otherwise made available to the public upon request for a period of at

least five years. Furthermore, the audited provider shall be required to

post the final audit report on its internet website, if any, for a

period of five years.

f. The comptroller shall inform and advise the governor and the

legislature in December of each year regarding its audits of expenses

reported to the department by program providers of special education

services for preschool children with disabilities conducted during the

preceding twelve months and regarding any other pertinent information

the comptroller deems appropriate.