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NYS Comptroller


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State Education Department
Astor Services for Children & Families
Compliance with the Reimbursable Cost Manual

Issued: September 02, 2015
Link to full audit report 2014-S-66
Link to 90-day response

To determine whether the costs reported by Astor Services for Children & Families (Astor) on its Consolidated Fiscal Report (CFR) were properly calculated, adequately documented and allowable under the State Education Department’s (SED’s) guidelines, including the Reimbursable Cost Manual (RCM). The audit covered the fiscal year ended June 30, 2013.

Astor, a not-for-profit organization located in Rhinebeck, New York, provides preschool special education services to children with disabilities between the ages of three and five years. Astor is reimbursed for preschool special education services through rates set by SED. These reimbursement rates are based on financial information, including costs, that Astor reports to SED on its annual CFR. To be eligible for reimbursement, reported costs must comply with the guidelines specified in the RCM. For the fiscal year ended June 30, 2013, Astor reported a total of $6.4 million in reimbursable costs on its CFR, of which $3.3 million was for the Preschool Special Class and the Preschool Integrated Special Class (the Programs) we audited.

Key Findings

  • We identified $39,050 in costs charged to the Programs that did not comply with SED’s requirements for reimbursement. The non-reimbursable costs included $25,565 in other-than-personal-service (OTPS) costs that were either not allowed, not properly documented, or were not reasonable or necessary. In addition, we identified $13,485 in non-reimbursable fundraising activities that were allocated to the Programs. We also identified two teachers and seven teacher’s assistants who did not have the required certifications for their job titles.

Key Recommendations


  • Review the disallowances identified by our audit and, if warranted, make the necessary adjustments to Astor’s reimbursement rates.
  • Remind Astor officials of the pertinent SED guidelines that relate to the deficiencies we identified

To Astor:

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

Other Related Audits/Reports of Interest

Clinical Associates of the Finger Lakes: Compliance With the Reimbursable Cost Manual (2014-S-61)
Aspire of Western New York: Compliance With the Reimbursable Cost Manual (2014-S-36)

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