Recent audits of dual employment in six State entities found that managers and supervisors failed to monitor employee time and attendance. At every agency where auditors found employees who violated time and attendance policies, there were also supervisors and managers who didn’t know where their employees were or who allowed employees to misrepresent the hours worked.

As of December 2014, OSC has completed 40 audits of expenses submitted to SED by preschool and/or school age special education providers over the last decade. These audits have cumulatively identified almost $42 million in disallowances, or 7.6 percent of the total claimed expenses of $544 million for the audit period. 

In 2015, OSC completed 23 audits of expenses submitted to SED by preschool special education providers. These audits have cumulatively identified over $10 million in disallowances, or about 3.4 percent of the total claimed expenses of almost $301 million for the audit period. 

In 2016, OSC completed 26 audits of expenses submitted to SED by preschool special education providers. These audits have cumulatively identified about $5.5 million in recommended disallowances, or nearly 3 percent of the total claimed expenses of almost $188 million for the audit period. 

In 2019, OSC completed 18 audits of expenses submitted to SED by preschool special education providers. These audits have cumulatively identified almost $11.2 million in recommended disallowances, or almost 11 percent of the total expenses of $103.5 million for the audit period.