§ 4410-c. Audits of special education services program providers for
preschool children with disabilities. 1. Notwithstanding any other
provision of law to the contrary and within such funds as are made
available for such purpose, the comptroller shall audit the expenses
reported to the department by every program provider of special
education services for preschool children with disabilities in the
state. Pursuant to a plan developed by the comptroller, such audits
shall be conducted in a manner so as to cause every such provider to be
audited by the comptroller at least once by March thirty-first, two
thousand eighteen.

2. a. The priority and frequency of such audits, and any audits
conducted thereafter, shall be based upon a risk assessment process
conducted by the comptroller which may include investigations of alleged
improprieties, previous audit findings and recommendations, or other
financial performance indicators.

b. In undertaking such audits the comptroller's review shall include,
but not be limited to, examining, auditing and evaluating relevant
financial documents and records of providers for the particular years
included within the scope of the audit.

c. All audits shall include any appropriate findings and
recommendations of the comptroller regarding the propriety of the
amounts reported as expenses to the department as well as any other
findings deemed appropriate with respect to the public funding of the
special education services.

d. The comptroller shall refer any findings of fraud, abuse or other
conduct constituting a crime that are uncovered during the course of an
audit, as warranted to an appropriate agency or agencies possessing
jurisdiction.

e. The final audit report resulting from audits performed pursuant to
this section shall be posted to the department's internet website and
otherwise made available to the public upon request for a period of at
least five years. Furthermore, the audited provider shall be required to
post the final audit report on its internet website, if any, for a
period of five years.

f. The comptroller shall inform and advise the governor and the
legislature in December of each year regarding its audits of expenses
reported to the department by program providers of special education
services for preschool children with disabilities conducted during the
preceding twelve months and regarding any other pertinent information
the comptroller deems appropriate.