I know that many of you read through these audit reports so I wanted  to let you know that the OSC has released two new preschool special education audits.  I have included the links to both reports below.


Interdisciplinary Center for Child Development (ICCD) - New York City-based for-profit organization – serving students in Queens and Long Island

OSC Found $453,670 in disallowances – the majority of these disallowances centered the OSC finding the preschool staffing to be in excess of approval (In the report the OSC states that SED’s desk review previously disallowed some of the cost even though they still counted the dollars in the disallowance total) and disagreement over the fair market rental costs.   The total disallowances amounted to 1.5 % of total program costs for the three years audited

Summary of the Audit Report


Full Audit Report



Alternatives For Children -  not-for-profit special education provider located in Long Island. 

OSC found  $253,494 in disallowances – total disallowances were less than 1% of the total program costs for the three years audited.

Summary of the Audit Report


Full Audit Report - Alternatives For Children