Committee on Preschool Special Education (CPSE) Administraive Costs

Overview - Job Code Titles - Regulations - Billing Procedures - County Contacts


Schedules SS31-34 of the ST-3

These schedules report the total expenditures for administrative activities incurred by the Committee on Preschool Special Education (CPSE) as they relate to students with disabilities ages 3-5 under Section 4410 of the Education Law. They will be used by the Rate Setting Unit (RSU) to determine a level of reimbursement for CPSE administrative activities performed by public school districts. Districts that will be performing CPSE administrative functions during the school year must complete these supplemental schedules.

Reported costs will be considered for reimbursement provided that such costs are reasonable, necessary and directly related to the CPSE administrative functions. Costs must also have adequate substantiating documentation. Expenditures considered over and above the required CPSE administrative function(s) will not be reimbursed. Designation of a cost as reimbursable during the initial process is subject to change on field audit. Periodic field audits are performed in accordance with Section 200.18 of the Commissioner's Regulations. A more detailed review of expenditures during an audit may reveal that costs reimbursed during a prior year should not have been reimbursed. Audited programs will be given an opportunity to review and comment on the draft report before the report is made final.

 In addition, costs relating to the following are not reimbursable through this process and should not be reported within these shedules:

Due process costs are not considered reimbursable CPSE administrative costs since they are reimbursed through the STAC system.

Expenses for evaluation of children are not considered reimbursable CPSE administrative expenses since these costs are reimbursed separately.

Except for the expenses of the chairperson and parent member, expenses of other members of the CPSE are not reimbursable as a CPSE administrative function since they are covered in other rate categories.

The CPSE should recognize that information in financial reports is continually being analyzed and modifications may be made from year to year based on that analysis. Continuous review by SED, the State Division of Budget (DOB) and municipalities providing funding to programs under Section 4410 of the Education Law may also result in modifications. Any questions arising about a subject not described herein will be reviewed by SED and treatment of such subjects may be described in the subsequent years.

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Job Code Titles


Allowable Position Title Codes - CPSE Admin. Costs
505 Secretary/Clerk Responsible for recordkeeping, correspondence and general office duties
506 Bookkeeper Responsible for recording fiscal transactions
507 Records Technician/Specialist Responsible for establishment and maintenance of record systems
508 Billing/Resource Person Responsible for billing functions
510 Program Research/Evaluation Responsible for conducting ongoing evaluation or research
590 Other Program Administration Staff Any program administration staff  not listed in the 500 series

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Regulations - Disclaimer

200.17 Reimbursement of public school district administrative costs and due process costs for education programs or educational services approved pursuant to section 4410 of the Education Law.

(a) Reimbursement of administrative costs. (1) Allowable administrative costs for public school districts shall include, but need not be limited to:

(i) all reasonable costs incurred by the school district committee on preschool special education for activities performed in accordance with section 4410 of the Education Law; and

(ii) all reasonable costs, other than due process costs, incurred by the board of education or trustees of the school district to fulfill their obligations under section 4410 of the Education Law.

(2) The administrative costs described in paragraph (1) of this subdivision, when computed on a pro rata basis, shall be consistent with similar pro rata administrative costs associated with the operation of the committee on special education and school district activities for students with disabilities. Upon audit, significant differences between such per student costs will not be considered reasonable without an appropriate justification.

(3) Reimbursement. (i) Allowable administrative costs incurred by a school district shall be fully reimbursable by the commissioner, using funds available for this purpose in accordance with Federal law and regulations governing the use of such funds, and by appropriate municipalities for that portion of such costs which exceeds the amount of Federal funds determined by the commissioner to be available.

(ii) The commissioner shall annually determine an amount of Federal funds which may be used to reimburse school districts for allowable administrative costs incurred. The commissioner shall also calculate each school district's allocation from this amount, which shall be in the same ratio to this amount as the number of preschool students with disabilities residing in that district and served on December 1st of the most recent year for which satisfactory data are available bears to the total number of such students residing in the State on that date.

(iii) The commissioner shall, prior to July 1st of each school year, notify each district of its allocation and set forth procedures and forms for making application for the use of such funds.

(iv) Upon receipt and approval of such application, the commissioner shall forward to the applicant an advance payment of Federal funds which shall not exceed the approved amount budgeted by the applicant or the allocation, whichever is the lesser amount.

(v) In January of any year in which additional Federal funds are determined by the commissioner to be available for this purpose during that year, the commissioner shall notify each district of its amended allocation and the opportunity to amend its application for approval to use such additional funds.

(vi) In January of any year for which adjustments for growth in the number of preschool students served under section 4410 of the Education Law from December 1st of a given year to December 1st of the next year, the commissioner shall notify each district determined to have contributed to such growth of its pro rata share of the amount of such award set aside by the commissioner for use to reimburse allowable administrative costs. Each such share shall be in the same ratio to the amount set aside by the commissioner as that school district's actual growth is to the sum of actual growths of all such districts in the State.

(vii) At the close of the school year for which the administrative funds were advanced as described in subparagraphs (i) through (vi) of this paragraph, each public school district shall submit, in a form prescribed by the commissioner, a statement of the administrative costs incurred in connection with this section. The prescribed form shall include, but not be limited to, a summary of the advance revenues received by the school district, a detailed accounting of expenditures for approval by the commissioner and a computation of the difference between actual expenditures and advanced revenues. The prescribed form shall be submitted to the commissioner not later than September 1st next following the end of the school year in which services were provided.

(viii) The appropriate municipality shall pay the school district within 30 days of receipt of a voucher from the district for excess administrative costs as determined by the commissioner. The appropriate municipality shall submit a State aid voucher in the manner prescribed by the commissioner for reimbursement of such costs pursuant to section 4410(11) of the Education Law within 30 days of the date on which the payment was made to the school district.

(ix) Due process costs shall not be included in allowable administrative costs.

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Billing Procedures

CPSE Billing Procedures

After the Rate Setting Unit (RSU) of the NYS Education Department has completed processing districts’ reported cost data from Supplemental Schedules 31 – 34 of the ST-3, a letter is sent to all districts that reported costs notifying them of the preliminary numbers.  This letter is typically sent in April.  Districts receipt of this first letter does not authorize billing to the counties for the amounts due.  Districts are provided this information so that they have an opportunity to respond to the reported costs.  This comment period is approximately one month.   Within this one-month period, districts with adequate justification can modify reported costs or request an increase to the approved amount.  Each request is reviewed on a case-by-case basis.  When the one-month comment period expires, the records for that particular year are frozen and no further changes are made.   

After the records are frozen, districts are then sent a second letter with an AVL (Automated Voucher Listing) report that allows them to bill counties for the amounts due.  The AVL report identifies the county or counties the district is to bill.  Counties receive a similar report.  Districts contact the counties to request direction on how to bill for the amount due. 

Disclaimer: These Rules of the Regents and Regulations of the Commissioner of Education ("regulations") are unofficial, and are presented for general informational purposes as a public service. Although reasonable efforts have been made to ensure that these regulations are current, complete and accurate, the State Education Department does not warrant or represent that they are current, complete and accurate. These regulations are subject to change on a regular basis. Readers are advised to consult Title 8 of the Official Compilation of Codes, Rules and Regulations of the State of New York (8 NYCRR), published by the Department of State, and the State Register for the official exposition of the text of these regulations, as well as for amendments and any subsequent changes or revisions thereto.

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Last Updated: April 12, 2010