New York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued.
State Education Department (Preschool Special Education Audit Initiative) – Williamsburg Infant & Early Childhood Development Center, Inc. – Compliance with the Reimbursable Cost Manual (2021-S-22)
Williamsburg, a New York City-based not-for-profit organization, is authorized by the State Education Department to provide full-day Special Class education services to children with disabilities who are between the ages of 3 and 5 years. For the 3 fiscal years ended June 30, 2019, Williamsburg reported approximately $11 million in reimbursable costs for the SED preschool cost-based program. Auditors identified $822,224 in reported costs that did not comply with the requirements
Department of Taxation and Finance – Efforts to Collect Delinquent Taxes (Follow-Up) (2022-F-33)
The Department of Taxation and Finance (Tax and Finance) pursues a range of activities to collect delinquent taxes, including filing warrants, serving levies, and performing applicable searches to locate delinquent taxpayers or identify potential sources of payment. In a prior audit, issued in August 2021, for a significant number of the delinquent tax assessments reviewed, auditors could not determine that all applicable searches or, in many cases, even what kind of searches had been performed. Uncertainty about whether and which searches were done could mean the difference between collecting and not collecting amounts due. The follow-up found that Tax and Finance made significant progress in addressing the issues identified, implementing both recommendations from the report.
New York City Department of Education – Compliance with Special Education Requirements – Evaluations (2022-F-26)
The New York City Department of Education (DOE) is responsible for evaluating students to determine their eligibility for special education services and ensuring eligible students receive appropriate services. A prior audit, issued in May 2019, found that the DOE had difficulty meeting the required 60-day time frame for completing evaluations – in some cases taking an average of 90 days – resulting in potential delays in the provision of services for affected students, which could adversely impact their educational growth. Furthermore, for certain school districts, non-compliance has been a persistent problem. The follow-up found that the DOE made progress in addressing the issues identified. Of the initial report’s four audit recommendations, three were partially implemented and one was not implemented.
New York City Department of Education – Compliance with Special Education Regulations for the Provision of Services (2022-F-27)
The provision of special education services, including the timeliness of arranging placement and starting services, is critical to ensure that students reap the benefits of special education instruction and services as intended by the Individuals with Disabilities Education Act. The initial audit, issued in September 2020, found that for many students who were eligible for special education services, the DOE did not arrange their placement within the required 60 school days, taking in some cases an average of 108 school days. Furthermore, once placed, there were many who did not receive any or received only some of the services recommended in their Individualized Education Program. The DOE did not track or calculate compliance with the required time frame for arranging services, nor did it calculate or track other critical performance measures or take corrective actions. The follow-up found that the DOE made progress in addressing the issues identified. Of the initial report’s five audit recommendations, three were partially implemented and two were not implemented.
New York City Department of Social Services – Controls Over Capital Improvements at City-Owned Homeless Shelters (2022-F-28)
Within the New York City Department of Social Services, the Department of Homeless Services (DHS) is responsible for providing transitional housing and services for the City’s homeless and for fiscal oversight of homeless shelters. Over the years, a significant number of shelters have fallen into disrepair, in some cases posing critical health and safety issues. The City responded with a marked increase in capital investment for shelter improvement projects. At the time of the initial audit, DHS’ capital budget totaled about $84 million. That audit, issued in August 2020, found that DHS lacked the necessary controls over its homeless shelter improvement projects to ensure they were properly prioritized and to minimize delays and cost overruns. For example, some projects remained on DHS’ capital plan for years before being initiated, and once initiated were often delayed – in some cases by as much as 4 ½ years. Extensive delays may have resulted in the worsening of already deteriorated conditions, further compounding costs to the City and State. The audit also found projects were often over budget, including one – the East 119 Street project – that exceeded its $511,000 budget by $2.7 million. The follow-up found that DHS did not make sufficient progress in addressing the issues identified. Of the report’s four recommendations, one was partially implemented and three were not implemented.
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