Issued Date
July 15, 2022
Audit Objective
Determine whether Unadilla Valley Central School District (District) officials established nonresident tuition (NRT) rates for special education students in accordance with regulations.
Key Findings
Officials did not establish NRT rates for special education students in accordance with regulations.
- The District’s NRT rates exceeded the New York State Education Department’s (SED’s) maximum allowable rate during four of the past five school years. As a result, the District overcharged seven school districts by a total of $183,250.
Key Recommendations
- Ensure that the District’s NRT rate does not exceed SED’s maximum allowable tuition rate.
- Consult with SED to obtain the guidelines for calculating a higher tuition rate.
District officials generally agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. Appendix B includes our comment on an issue that was raised in the District’s response letter.