State Education Department

Manhattan Center for Early Learning: Reporting Costs and Enrollments for Tuition Rate-Setting Purposes

Students with handicapping conditions may be taught in separate schools whose costs are reimbursed by State and local taxpayers on the basis of tuition reimbursement rates set by the State Education Department. We audited the reimbursable costs reported by the Manhattan Center for Early Learning for two pre-school special education programs for the year ended June 30, 2002. Children are placed in these two programs by the New York City Department of Education. We disallowed $617,109 of the reimbursable costs claimed by the Center because the costs did not comply with the Departmentís reimbursement guidelines. In particular, some of the personal service costs allocated to the two programs were allocated in an inappropriate manner. In addition, other costs claimed by the Center were either unrelated to the two programs or inadequately documented.

For a complete copy of Report 2004-S-14 click here.
For a copy of the 90-day response click here.