§ 4410-C — Audits of special education services program providers for preschool children with disabilities

§ 4410-c. Audits of special education services program providers for\npreschool children with disabilities. 1. Notwithstanding any other\nprovision of law to the contrary and within such funds as are made\navailable for such purpose, the comptroller shall audit the expenses\nreported to the department by every program provider of special\neducation services for preschool children with disabilities in the\nstate. Pursuant to a plan developed by the comptroller, such audits\nshall be conducted in a manner so as to cause every such provider to be\naudited by the comptroller at least once by March thirty-first, two\nthousand eighteen.\n 2. a. The priority and frequency of such audits, and any audits\nconducted thereafter, shall be based upon a risk assessment process\nconducted by the comptroller which may include investigations of alleged\nimproprieties, previous audit findings and recommendations, or other\nfinancial performance indicators.\n b. In undertaking such audits the comptroller's review shall include,\nbut not be limited to, examining, auditing and evaluating relevant\nfinancial documents and records of providers for the particular years\nincluded within the scope of the audit.\n c. All audits shall include any appropriate findings and\nrecommendations of the comptroller regarding the propriety of the\namounts reported as expenses to the department as well as any other\nfindings deemed appropriate with respect to the public funding of the\nspecial education services.\n d. The comptroller shall refer any findings of fraud, abuse or other\nconduct constituting a crime that are uncovered during the course of an\naudit, as warranted to an appropriate agency or agencies possessing\njurisdiction.\n e. The final audit report resulting from audits performed pursuant to\nthis section shall be posted to the department's internet website and\notherwise made available to the public upon request for a period of at\nleast five years. Furthermore, the audited provider shall be required to\npost the final audit report on its internet website, if any, for a\nperiod of five years.\n f. The comptroller shall inform and advise the governor and the\nlegislature in December of each year regarding its audits of expenses\nreported to the department by program providers of special education\nservices for preschool children with disabilities conducted during the\npreceding twelve months and regarding any other pertinent information\nthe comptroller deems appropriate.\n