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NYS Comptroller

THOMAS P. DiNAPOLI

Taxpayers' Guide to State and Local Audits

State Education Department
Helping Hands School
Compliance With the Reimbursable Cost Manual


Issued: May 13, 2016
Link to full audit report 2015-S-90
Link to 90-day response

Purpose
To determine whether the costs reported by Helping Hands School (Helping Hands) on its Consolidated Fiscal Report (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the Reimbursable Cost Manual (RCM). The audit covered the fiscal year ended June 30, 2014.

Background
To determine whether the costs reported by Helping Hands School (Helping Hands) on its Consolidated Fiscal Report (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the Reimbursable Cost Manual (RCM). The audit covered the fiscal year ended June 30, 2014.

Key Finding

Based on a review of a sample of transactions for the year ended June 30, 2014, we determined Helping Hands reported $26 in non-personal service costs on its CFR that did not comply with SED’s requirements for reimbursement.

Key Recommendations

To SED:

  • Review the disallowances identified by our audit and make the necessary adjustment to the costs reported on Helping Hands’ CFR and to Helping Hands’ tuition reimbursement rates, as appropriate.

To Helping Hands:

  • Ensure that all costs reported on annual CFRs fully comply with SED’s requirements.

Other Related Audits/Reports of Interest

The Arc of Orange County, Compliance with the Reimbursable Cost Manual (2015-S-45)
Mid Island Therapy Associates, LLC, Compliance with the Reimbursable Cost Manual (2014-S-40)


State Government Accountability Contact Information:
Audit Director: Andrea Inman
Phone: (518) 474-3271; Email: StateGovernmentAccountability@osc.state.ny.us
Address: Office of the State Comptroller; Division of State Government Accountability; 110 State Street, 11th Floor; Albany, NY 12236