Health Sciences Charter School - Student Enrollment and Billing (2019M-99)

Issued Date
July 26, 2019

[read complete report - pdf]

Audit Objective

Determine whether student enrollment and billings to school districts of residence are accurate and supported.

Key Findings

The School did not:

  • Correctly calculate State aid attributable to students receiving special education services. As a result, the School billed the Buffalo City School District (BCSD) $78,000 more than it would have had it followed New York State Education Department (SED) guidelines.
  • Use the correct number of school days to calculate tuition for 85 students who attended the School less than a full year. As a result, the School underbilled the BCSD approximately $7,400.

Key Recommendations

  • Periodically review tuition bills to ensure the billings have been calculated correctly.
  • Address and resolve the incorrect billings.

School officials agreed with our recommendations and indicated they planned to initiate corrective action.