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NYS Comptroller


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State Education Department
All Services for Kids, Inc.
Compliance with the Reimbursable Cost Manual

Issued: February 25, 2014
Link to full audit report 2012-S-19

To determine whether the costs reported by All Services for Kids, Inc. (All Services) on its Consolidated Fiscal Reports (CFRs) are adequately documented and allowable pursuant to the State Education Department's (SED) Reimbursable Cost Manual (Manual). The audit covered the two fiscal years ended June 30, 2010.

All Services, located in Fresh Meadows, New York, provided special education itinerant teacher services (SEIT) to disabled children between the ages of three and five. The New York City Department of Education (DoE) paid All Services tuition and fees according to rates established by SED. These rates were based on the financial information All Services presented in its annual CFRs. According to its CFRs for the two fiscal years ended June 30, 2010, All Services claimed approximately $1.3 million in reimbursable expenses. All Services' CFR for the fiscal year ended June 30, 2011 had not been prepared at the time of our audit. Moreover, All Services had ceased providing SEIT services in 2013.

Key Findings
We identified $66,680 in unsupported and/or inappropriate costs charged to All Services, including:

  • $53,546 in personal service expenses, including compensation paid to the husband of the Executive Director for services that he did not perform, and
  • $12,986 in non-personal service expenses, including inappropriately allocated rental expenses, cell phones used by the Executive Director's minor children, unaccounted for equipment items, and cable television.

Key Recommendations

  • SED officials should review the inappropriate and unsupported expenses identified in our report and recover such reimbursed expenses as appropriate.

Other Related Audits/Reports of Interest

Bilingual SEIT, Inc.: Compliance With the Reimbursable Cost Manual (2011-S-13)
IncludED Educational Services Inc.: Compliance With the Reimbursable Cost Manual (2010-S-59)

State Government Accountability Contact Information:
Audit Director: Frank Patone
Phone: (212) 417-5200; Email:
Address: Office of the State Comptroller; Division of State Government Accountability; 110 State Street, 11th Floor; Albany, NY 12236