To:                   District Superintendents, Superintendents and Executive Directors of Approved Preschool Programs Serving Students with Disabilities, School District and County Officials

 

From:              Brian Zawistowski

 

Subject:          Tuition Rate Setting Methodology for 2020-21 Tuition Rates for Preschool Students with Disabilities

 

Date:               April 28, 2021

 

 

This memorandum communicates the 2020-21 tuition rate setting methodology to providers operating approved preschool special education programs under Section 4410 of the Education Law and other interested parties.

 

Section I: Rate Setting Methodology – Special Class and Special Class Integrated Setting (SCIS) Programs

 

The 2020-21 tuition rate setting methodology for Special Class and Special Class in an Integrated Setting programs continues the rate reform introduced in 2018-19 which will provide additional flexibility in how maximum tuition rates are calculated.  Please see the Total Cost Screen item (D.) of this section for more information.  In addition, the 2020-21 methodology continues to include the benefit introduced in 2018-19 for Special Class in an Integrated Setting programs of using the actual revenue earned, rather than an expected amount based on child care subsidy rates, when applying a revenue offset to their reported expenses.  This measure more accurately reflects the funding received by these programs and prevent rate reductions based on revenue that is not actually realized. 

 

Furthermore, the 2020-21 tuition methodology provides relief for preschool special class and SCIS programs that experienced significant enrollment decreases due to the pandemic. The enrollment adjustment factor rate reform that was previously approved for school age providers has been expanded to private preschool providers who experience a five (5) percentage point decrease in enrollment as a percentage of operating capacity as compared to the 2016-17 through 2018-19 average enrollment percentage.  Please see item D of this section for further details on the application of the enrollment adjustment factor.

 

The following methodology components may be used in whole or in part, pursuant to Section 200.9 of the Regulations of the Commissioner, to establish the 2020-21 tuition rates for approved preschool special class and special class in an integrated setting programs.  Generally, the 2020-21 tuition rates for programs that were in operation during the 2018-19 school year are based on reported 2018-19 financial data.  Any approved appeal items from prior and current school years will be reviewed and, if appropriate, included in the calculation of the 2020-21 rate.  As in previous years, each provider’s financial data is reviewed by staff of the Rate Setting Unit (RSU) and any necessary adjustments are made in accordance with Section 200.9 of the Commissioner’s Regulations and the Reimbursable Cost Manual (RCM), as applicable.  This process is completed prior to the application of cost screens.  The basic components of the tuition rate setting methodology and various factors used to calculate the 2020-21 tuition rates for special class and special class integrated programs are described below:

 

A.        Prospective Trend Factor

 

A 0.0 percent trend factor is approved for the 2020-21 school year for preschool special class and special class in an integrated setting programs.   A factor of 2.0 percent which represents the compounding of the approved prospective trend factors of 2.0 percent for the 2019-20 and 0.0 percent for the 2020-21 school years is applied to reimbursable 2018-19 base year direct care and non-direct care costs, excluding interest, depreciation, and expenses related to one-time waivers as appropriate.

 

B.         Non-direct Care Cost Parameter

 

The non-direct care cost parameter limits the amount of non-direct care costs that will be reimbursed through the tuition rate to 30 percent of the reimbursable costs after adjustments.  The reimbursable limit for non-direct care costs can be calculated by multiplying adjusted direct care costs by .4286, which is the ratio of 30/70 for non-direct care/direct care costs.

 

C.        Applied Revenues

 

Applied revenues will be subtracted from total adjusted costs after the application of the non-direct care cost parameter.  Provided that, NYSED will initiate rulemaking to amend the revenue offset provision of 8 NYCRR §200.9 (f)(2)(x)(b) to reflect that 2020-21 Special Class in an Integrated Setting program tuition rates will be reduced by the actual revenues earned for students without disabilities for the tuition rate year.

 

Extraordinary federal aid received by providers, including but not limited to federal Paycheck Protection Program (PPP), shall be treated as offsetting revenue for 2020-21 reconciliation tuition rate calculations, with providers’ prospective rates in future years held harmless from the impact of extraordinary federal aid offset against expenses in a prior year’s tuition rate.

 

 

D.        Total Cost Screen

 

1.      The hold-harmless component of the total cost screen is not applied in the calculation of 2020-21 tuition rates for preschool programs.

 

2.      The 2020-21 prospective tuition rate per diem cannot exceed the greater of: 

 

a.               The 2018-19 reconciliation per diem rate plus 2.0 percent.

b.               The 2019-20 prospective per diem rate plus 0.0 percent.

 

The Department reserves the right to apply the 2018-19 reconciliation per diem rate plus 2.0 percent if the application of the 2019-20 prospective per diem rate plus 0.0 percent would result in inappropriate benefit, as determined by SED, under the specific circumstances applicable at the time the reconciliation rate is being calculated. 

 

3.      2020-21 reconciliation tuition rate per diem

 

a.      In most cases, the 2020-21 reconciliation per diem rate cannot exceed the greater of: 

 

                                                        i.      The 2019-20 reconciliation per diem rate plus 0.0 percent or

                                                       ii.      The 2020-21 prospective per diem rate.

 

b.      If the 2020-21 enrollment-to-capacity percent decreases by five (5) percentage points or more from the 2016-17 through 2018-19 three-year average enrollment-to-capacity percent, then the 2020-21 reconciliation per diem rate cannot exceed the greater of:

 

                                                        i.      The 2019-20 reconciliation per diem rate plus 0.0 percent, plus per diem costs removed by the total cost screen that are added back by using the lesser of the 2016-17 through 2018-19 three-year average enrollment-to-capacity percent or 95 percent of reported enrollment capacity care days in the total cost screen calculation, or

 

                                                       ii.      The 2020-21 prospective per diem rate, plus per diem costs removed by the total cost screen that are added back by using the lesser of the 2016-17 through 2018-19 three-year average enrollment-to-capacity percent or 95 percent of reported enrollment capacity care days in the total cost screen calculation.

 

Using the 2016-17 through 2018-19 three-year average enrollment-to-capacity percent will not be applied if the preschool program does not have an approved reconciliation rate for the 2016-17 through 2018-19 years.

 

c.       In either calculation of the reconciliation rate total cost screen under (a) or (b) described above, the Department reserves the right to apply (i) if the application of (ii) would result in an inappropriate benefit, as determined by SED, under the circumstances applicable at the time the reconciliation rate is being calculated.

 

 

E.         2020-21 Reconciliation Process

 

The reconciliation process, as defined in Section 200.9 (f)(3)(iii) of the Commissioner’s Regulations, will be applied in the reconciliation of the 2020-21 school year costs for all approved Special Class and Special Class Integrated Setting programs in accordance with the total cost screen provisions outlined in (D.3) of this section.

 

The 2020-21 reconciliation per diem to be used in the calculation of the 2021-22 reconciliation and 2022-23 prospective tuition rates will be exclusive of any enrollment adjustment factor amount that may be added back to the 2020-21 reconciliation rate.

 

 

Reconciliation Glossary

 

·         “Reconciliation tuition rate per diem” is the per care day rate after adjustments to reported costs made on desk review, and after offsetting applied revenues and application of the non-direct care cost parameter and the total cost screen.

·         “Regional weighted average per diem” used in the 2020-21 reconciliation process is the weighted average per diem for full-day segregated special class programs operating at greater than 2.5 hours and are equal to the approved 2019-20 rates plus 0.0% growth.

·          “Reported enrollment capacity care days” is the number of students per the approved classroom ratio multiplied by the operated number of classrooms multiplied by the number of session days.

·         “Enrollment-to-capacity percent” is total care days used in the tuition rate calculation divided by reported enrollment capacity care days.

·         “Three-year average enrollment-to-capacity percent” is the sum of the total care days for the 2016-17 through 2018-19 report years divided by the sum of the reported enrollment capacity care days for the 2016-17 through 2018-19 report years.

·         “Enrollment Adjustment Factor” is the per diem costs removed by the total cost screen in the reconciliation rate that are added back by using the lesser of the three-year average enrollment-to-capacity percent or 95 percent of reported enrollment capacity care days in the total cost screen calculation.

 

F.         Excessive Teacher Turnover Prevention Program

 

Additional funding for the Excessive Teacher Turnover Prevention Program (ETTPP) for eligible preschool programs is not available for the 2020-21 school year.  However, the $8 million in ETTPP funding that was approved for both school-age and preschool programs for the 2019-20 tuition rate year will be carried forward into the 2020-21 prospective tuition rates.

 

 

G.         Special Class Programs – Tuition Rates for Initial Years of Operation Pursuant to Section 200.9 (f)(2)(viii) of the Regulations of the Commissioner of Education.

 

1.      Special class programs that operated initially in 2018-19 will have the prospective and reconciliation tuition rates for 2020-21 established using the general rate setting methodology detailed in this memo based on required financial statements and reports.

 

2.      Special class programs that operated initially in 2019-20 will have the prospective tuition rate for 2020-21 established at the 2019-20 prospective tuition rate with no trend applied.  For 2020-21 reconciliation, the program’s per diem rate will be limited to the lower of: (i) the per diem based on the school’s reimbursable costs; or (ii) the higher of the 2019-20 reconciliation per diem rate plus 0.0 percent trend factor or the 2020-21 prospective per diem rate.

 

3.      Special class programs that are seeking initial approval in 2020-21 will receive prospective tuition rates based on the 2020-21 regional weighted average per diem tuition rate. For 2020-21 reconciliation, the program’s per diem rate will be held to the lower of the per diem based on the school’s reimbursable costs or the 2020-21 regional weighted average per diem rate.

 

Notwithstanding the above provisions, approved private special class programs will be subject to the provisions of Section 200.9 (f)(2)(viii) of the Commissioner’s Regulations.  This section of the Regulations states that if a new approved private special class program’s student enrollment is not equal to or greater than the minimum number required in Section 200.7 (c)(3), then that program shall continue to receive the regional weighted average per diem tuition rate for the rate year until such time that the program's actual base year enrollment equals or exceeds the required minimum number of full-time-equivalent students.

 

“Regional weighted average per diem” used in the 2020-21 reconciliation process is the weighted average per diem developed on a regional basis for full and half-day segregated special class programs and can be found in Attachment I.  Separate regional weighted average per diem tuition rates shall be used for preschool half-day and full-day programs.  The 2020-21 rates equal the approved 2019-20 rates plus 0.0% growth.

 

H.         Preschool Special Class in an Integrated Setting Programs - Tuition Rates for Initial Years of Operation

 

1.      Special class in an integrated setting programs that operated in 2018-19 with both preschool students with disabilities and students without disabilities who are enrolled in the same program, will receive 2020-21 prospective and reconciliation tuition rates using the general rate setting methodology detailed in this memo based on 2018-19 financial statements and reports.  After application of the non-direct care cost parameter, reported expenditures are reduced by the actual revenues earned for students without disabilities.  The total cost screen is then applied to the resulting expenditures to determine the total reimbursable costs for the preschool students with disabilities. 

 

2.      Special class in an integrated setting programs that operated initially in 2019-20 will have the prospective tuition rate for 2020-21 established at the 2019-20 prospective rate with no trend applied.  For 2020-21 reconciliation, the program’s per diem rate will be limited to the lower of: (i) the per diem based on the school’s reimbursable costs; or (ii) the higher of the 2019-20 reconciliation per diem rate plus 0.0 percent trend factor or the 2020-21 prospective per diem rate.

 

3.      Special class in an integrated setting programs seeking initial approval in 2020-21 will have the established 2020-21 reimbursement methodology applied to the submitted budgetary data.  Related statistical and historical data for other approved programs operated by a provider or similar programs operated by other providers may also be used to establish rates for these newly approved programs.  For 2020-21 reconciliation, the program’s per diem rate will be limited to the lower of the per diem based on the school’s reimbursable costs or the 2020-21 prospective budget-based tuition rate.

 

 

 

I.         Interim Rates for Special Class and Special Class Integrated Programs

 

For the 2020-21 school year, interim rates were issued to approved programs, as warranted.  These rates are in effect until the prospective 2020-21 rates are calculated and approved.  The interim rates are intended to provide cash flow until the 2020-21 prospective tuition rates are processed.  Interim rates will be posted at the Rate Setting Unit website at the following:

https://www.oms.nysed.gov/rsu/Rates_Methodology/Rates/home.html.

 

 

 

J.          1:1 Aide Add-On Rates

 

The 2020-21 regional weighted average 1:1 aide add-on rates are listed in Attachment II.  These rates will be added to the approved tuition rate(s) of the program in which the student is enrolled.  The 2020-21 1:1 aide add-on rates are not subject to reconciliation.  The 2020-21 rates are based on 2019-20 regional rates plus 0.0% growth.

 

For the 2020-21 school year, state reimbursement will only be provided for 1:1 aides for days on which the aides actually provide(d) either in-person or remote services consistent with the student's IEP. State reimbursement will not be provided for days that 1:1 aides were laid off, furloughed, or did not provide support services to students consistent with IEP requirements.  See:  https://www.oms.nysed.gov/stac/stac_online_system/online_instructions/calculating_aide_percentages.html .

 

 

K.         Minimum Wage

 

2020-21 tuition rates may include additional funding for compliance with the Minimum Wage Act (Article 19 of the New York State Labor Law), which was signed into law on April 4, 2016.  Approved private preschool special class and SCIS programs that submitted minimum wage survey data in December 2020 may be eligible for a funding adjustment to 2020-21 tuition rates for minimum wage impact.

 

 

Section II.      Rate Setting Methodology – Special Education Itinerant Services

 

The following methodology components may be used in whole or in part, pursuant to Section 200.9 of the Regulations of the Commissioner, to establish the 2020-21 tuition rates for approved programs providing special education itinerant services (SEIS) to preschool students with disabilities, as defined in Section 200.16 (i)(3)(ii) of the Regulations.

 

Rates for SEIS programs are established as half-hour rates and billing by programs to municipalities must be done in half-hour units of time.  Pursuant to Chapter 56 of the Laws of 2014, and section 200.9(f)(2)(ix)(d) of the Regulations of the Commissioner, 2020-21 SEIS rates are to be paid for each unit of service delivered, not to exceed the recommendations for such services in the student’s individualized education program (IEP).  See Policy on Make-Up Services of Missed Special Education Itinerant Services (SEIS) Sessions in the October 2015 Field Advisory:

http://www.p12.nysed.gov/specialed/publications/2015-memos/SpecialEducationItinerantServicesforPreschoolChildrenwithDisabilitiesSEIS.html

 

Pursuant to Chapter 56 of the Laws of 2015, the 2018-19 SEIS rates represented the fourth year of the four-year phase-in to regional tuition rates based on average actual costs.  The regions designated for the SEIS regional rates are the labor force regions of New York State, which are used in the calculation of the 2012 regional cost index, and are listed in Attachment III.  Each SEIS program’s regional rate is based on the region in which its program administrative office is located.

 

A.         2020-21 Regional Rates for Individual Sessions

 

The 2020-21 SEIS individual rates are based on the 2019-20 rates with a 0.0% trend factor applied. The 2020-21 Individual Session regional rates are listed in Attachment V of this memo.

 

B.         2020-21 Regional Rates for Group Sessions

 

In instances where the IEP indicates that the student may receive group SEIS, the SEIS provider is to bill for each session at the applicable regional group rate corresponding to the number of students in attendance in the group when the service is provided.  For example, if SEIS is delivered to a group of three students, the program may bill at the applicable group regional rate for three students in attendance, prorated equally among the students in attendance, and then bill to the appropriate municipality based on each student’s municipality of residence.  If SEIS is delivered to a group of two students, the applicable group regional rate for two students in attendance is to be prorated equally among the two students and then billed to the appropriate municipality based on each student’s municipality of residence.  In the case where SEIS is provided to one student, the provider is to bill at the group regional rate for one student in attendance, which is equivalent to the SEIS regional rate for the region where the provider’s administration offices are located.

 

The 2020-21 SEIS group rates are based on the 2019-20 SEIS group regional rates with a 0.0% trend factor applied. The 2020-21 Group Session regional rates are listed in Attachment V of this memo. 

 

C.         Programs Granted Initial Approval in 2020-21

 

SEIS programs granted initial approval in 2020-21 will have their individual and group SEIS 2020-21 rate established at the SEIS regional rate applicable to the region in which their administration offices are located.

 

D.         2020-21 Reconciliation Process

 

The 2020-21 SEIS regional rates will not be subject to reconciliation.

 

E.         Rates Based on Audit

 

The 2020-21 SEIS regional rates shall be subject to adjustment based on a final audit of actual program expenses, revenues, enrollment and other relevant program information.  The final audit report shall be used to establish tuition rates based on audit, which shall not exceed a provider’s 2020-21 SEIS regional rate.  The rates based on audit shall be developed by the Commissioner and certified by the Director of the Budget.  Upon the certification of rates based on audit, any overpayment will be reimbursed to the appropriate municipality by the approved program, or any underpayment will be paid by the appropriate municipality to the approved program.  Any overpayment or underpayment to the appropriate municipality by the state shall be adjusted accordingly upon certification of the rates based on audit.

 

Section III.      Multidisciplinary Evaluation Programs

 

A.        Preschool Evaluation Rates

 

The 2020-21 school year Evaluation Rates are listed in Attachment IV. 

 

Section IV.      Teacher Certification Funds

 

A.         Teacher Certification Funds for 2020-21

 

Instructions and required forms for applying for these monies will be available on the STAC website https://www.oms.nysed.gov/stac/. Please note that related costs and revenues are to be reported in a separate program cost center, and not in any rate program cost center.  These monies are not to be used to increase base year costs for future rate setting.

 

Section V.  Reimbursable Cost Manual and Rate Setting Unit Contact Information    

 

The July 2020 edition of the Reimbursable Cost Manual (RCM), which defines reimbursable costs for the 2020-21 school year, is made available at the Rate Setting Unit’s website: https://www.oms.nysed.gov/rsu/Manuals_Forms/Manuals/RCM/home.html

 

Inquiries regarding 2020-21 tuition rates should be directed to the RSU staff accountant who is assigned to process the school’s 2018-19 financial reports.  RSU staff telephone numbers and e-mail addresses are available at the Rate Setting Unit’s Website at https://www.oms.nysed.gov/rsu/Contact_Us/employees.html 

 

2018-19 RSU staff school assignments are available at the Rate Setting Unit’s Website at:

https://www.oms.nysed.gov/rsu/Contact_Us/SchoolAssignments.html

 

The general RSU office information is listed below:

 

New York State Education Department
Rate Setting Unit
Room 302 Education Building
89 Washington Avenue
Albany, New York 12234
Phone:  (518) 474-3227
Fax:       (518) 486-3606

 

 

 

Enclosures:

·         Attachment I:        2020-21 Regional Weighted Average Per Diem Tuition Rates

·         Attachment II:       2020-21 Regional Weighted Average 1:1 Aide Add-On Rates

·         Attachment III:      2012 Regional Cost Index – Revised Department of Labor Regions

·         Attachment IV:      2020-21 Rates Multidisciplinary Evaluation Programs

·         Attachment V:       2020-21 SEIS Individual and Group Service Tuition Rates

·         Attachment VI:      2020-21 Reconciliation Process