State Education Department

Village Child Development Center, Inc.: 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 Village Child Development Center, Inc. for two pre-school special education programs for the two years ended June 30, 2004. Children are placed in these two programs by the New York City Department of Education. We disallowed $600,101 of the reimbursable costs claimed by the Center because the costs did not comply with the Departmentís reimbursement guidelines. For example, some of the costs claimed by the Center were either unrelated to the two programs or inadequately documented.

For a complete copy of Report 2004-S-81 click here.