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.