State Education Department

Henry Viscardi School - Compliance With the Reimburseable Cost Manual

The Henry Viscardi School is one of 11 private schools in New York State that receive operating aid directly from the State to provide educational services to disabled students. The aid is provided on the basis of certain claimed expenses that the schools submit to the State Education Department on annual consolidated fiscal reports. To be eligible for reimbursement, the expenses must comply with the guidelines contained in the State Education Departmentís Reimbursable Cost Manual. We reviewed the costs reported by the Henry Viscardi School for the two years ended June 30, 2009 and determined that some were not appropriate. We disallowed $835,074 because some of the expenses were unnecessary, unreasonable or not allowable and, therefore, not eligible for State reimbursement. We also identified another $488,269 in excessive allocations for 15 employees in the two years covered by our audit. We did not disallow these costs but question these allocations and believe the State Education Department should review these costs.

For a complete copy of Report 2009-S-70 click here.