Streamlining High Cost Public Reviews: Help Us Help You!

Find out what you can do to help ensure that the STAC Unit’s reviews of High Cost Public claims are completed quickly and accurately to minimize the impact on reimbursement.

In this document:

General Principles

§ 3602 of the State Education Law provides for “an additional apportionment for each such child computed by multiplying the district's excess cost aid ratio by the amount by which such cost exceeds three times the district's expense per pupil without limits.” This additional aid is calculated based on “the cost, as approved by the commissioner, of appropriate special services or programs”. In order to be considered “appropriate”:

  • Claims must be for services recommended by the Committee on Special Education (CSE) on the student's Individualized Education Program (IEP). Per NYSED’s Guide to Quality Individualized Education Program (IEP) Development and Implementation, the CSE’s IEP recommendations “must indicate the frequency (how often), duration (how long) and location (where) each recommended service will be provided. The frequency and/or duration of services must be specific enough so that the extent to which services will be provided is clear.” The more clearly the services are indicated on the student's IEP, the less likely the STAC Unit is to question them when completing the reviews of selected claims.
  • Services must be provided as a direct service to the student, with two exceptions:
    • Teacher Preparation Periods – considered a component of the special education class and can be included in the calculations when prorating.
    • Parent Training – considered a direct service if the parents are directly involved, even if the student is not always present.
  • Claims must be accompanied by appropriate supporting documentation.
    • For services provided by a BOCES that are not included on the BOCES’s year-end final cost report, provide either invoices or the relevant itinerant billing report.
    • For services provided by a provider other than a school district or BOCES, make sure you provide invoices that are sufficiently specific to identify which students received the services and the duration of those services. This may require discussion between the school district and the provider.

To ensure that reviews are completed timely and there is adequate time to address any concerns that arise:

  • Submit all High Cost claims as early in the verification window as you can. Claims submitted early and verified at the start of the verification window are less likely to be impacted by the June 30th deadline.
  • Submit all High Cost Worksheets and supporting documentation on or before the deadline provided in our notification email.
  • If you know you will be unable to meet the deadline, reach out to the reviewer who sent the email as soon as possible to discuss an alternate date. The longer it takes you to submit all of the required documentation, the longer it will take the STAC Unit to complete its review.
  • Submit a separate PDF packet for each student. Only include the documentation applicable to the student in the PDF. If multiple students are included on one invoice, include the invoice in the PDF packet for each student selected for review. DO NOT include the pages that do not apply to the student in question.
  • Make sure that the services claimed mirror the recommendation on the IEP. Do not retroactively revise the IEP and/or alter the CSE's recommendation for services and programs to suit claiming. The only changes to an IEP the STAC Unit will accept are corrections when an error resulted in the IEP not accurately reflecting the CSE's recommendation.
  • Try to address all questions posed by reviewers at once. The more back and forth that is required to substantiate the claims, the longer it will take the STAC Unit to complete the review process.

Applied Behavior Analysis & BIS

Please make sure any such services claimed adhere to the following:

  • If the student's IEP does not adequately explain why the behavioral service(s) are needed and how they specifically further the student's education, the school district should be prepared to submit a supporting statement clarifying these points upon request by the reviewer.
  • The IEP must indicate the student's type of educational program (ex. 12:1+1 Special Class). The student may be enrolled in a special class or in a general education classroom, but behavioral service(s) without a discrete educational component will not be eligible for public high cost aid through the STAC reimbursement process.
  • If the student has multiple behavioral services listed on the IEP, the submitted supporting documentation should indicate which invoices are supporting which service from the IEP.
  • Only direct services (and exceptions noted) are eligible for excess cost aid. The student's IEP should indicate that the behavioral service(s) are being provided as a direct service. If this is not indicated on the IEP, please submit a supporting statement confirming that the behavioral service(s) were provided as a direct service. If the IEP indicates that the behavioral services are an indirect service, they will not be eligible for aid regardless of any supporting statement to the contrary.

Assistive Technology

  • Assistive technology must be purchased during the service period covered by the claim. Assistive technology purchased over the summer in anticipation of fall service provision will not be eligible for excess cost aid as it is not considered a 10-month expense.
  • Either the High Cost Worksheet or some other supporting statement or documentation should clearly indicate how the assistive technology furthers the student's educational needs.
  • Assistive technology must be specific to the special education student. For example, an iPad would not be eligible for excess cost aid (as iPads are commonly utilized by general education students). However, expenses such as software specific to the special education student, or mounting hardware for the special education student's wheelchair, would be eligible for excess cost aid.

Consultations

Only direct services are eligible for excess cost aid. Please make sure any consultations claimed adhere to the following:

  • The IEP should indicate that the consultation(s) are a direct service. If this is not indicated on the IEP, please submit a supporting statement confirming this. If the IEP indicates that the consultation(s) are an indirect service, they will not be eligible for aid regardless of any supporting statement to the contrary.
  • If the IEP indicates that the consultation(s) are provided on both a direct and indirect basis, the district must be able to clearly identify which consultation sessions were direct and which were indirect in order to receive reimbursement for the direct sessions.
  • When claiming reimbursement for consultations, do not lump them in with the associated services in Section IV of the High Cost Worksheet. Instead, claim them in Section V. If there are multiple consultations being claimed, submit a cost breakdown along with the other supporting documentation.

In District Special Classes

When determining whether to report costs in Section II-A or Section II-B of the High Cost Worksheet, keep in mind the following:

  • If the student has only one special class, you will usually claim those services in Section II-A:
    • For full-day self-contained special classes (at least 300 minutes, inclusive of up to one class preparation period), the district must use Section II-A to claim the costs.
    • For less than full-day special classes (less than 300 minutes inclusive of up to one class preparation period), the school district may want to use Section II-B because it will calculate the proration. The school district should provide supporting documentation or a worksheet that provides at least the level of detail that would have been reported in Section II-A.
  • If the student has multiple special classes, those services should be claimed in Section II-B.
  • The costs for special education teachers and classroom paraprofessionals need to be prorated for self-contained classrooms reported in Section II-A if the time that the special education teacher is working with students in the special class is not reflective of the entirety of the special education teacher's workday. The costs should be prorated as follows:
    (Duration of Special Class + Up to 1 Preparation Period)
    (Length of Teacher's Workday - Lunch Period)

When the FTE of a Claim Is Less Than 1.000

If the FTE of a claim is less than 1.000, the services reported on the High Cost Worksheet need to be annualized:

  • For Section I, report the Annualized Cost from the BOCES year-end final cost report. Do not report the Amount Billed or the Final Net Cost.
  • For Sections II and III, report the salary and fringe benefits as they would be for the full 10-month period.
  • For Section IV, annualize the related services by dividing the actual number of sessions delivered by the FTE and rounding down to the nearest whole session.
  • For Section V, do not annualize as these are non-recurring costs.

When a Student’s Services Change Mid-Year

  • If the student's services changed in the middle of the service period for a claim selected for review, the STAC Unit will need both IEPs to complete its review.
  • If only one service changed, you can report each IEP recommendation separately on the same High Cost Worksheet. For example, a student's Occupational Therapy changed from 1x/Weekly to 2x/Weekly after 26 weeks. You would have one service row with up to 26 sessions and another service row with up to 28 sessions.
  • If the student's services changed significantly, split the claim in two, with one High Cost Worksheet for the period covered by the initial IEP and a second High Cost Worksheet for the period covered by the new IEP:
    • Cut back the existing DSPUB record to end on the day prior to when the recommendations on the new IEP went into effect.
    • Add a second DSPUB record to start on the day when the recommendations on the new IEP went into effect.
    • Update the High Cost Worksheet associated with the original DSPUB record to reflect only the services recommended on the first IEP, and annualize in accordance with the practices outlined above.
    • Add a High Cost Worksheet for the second DSPUB record that reflects only the services recommended on the second IEP, and annualize in accordance with the practices outlined above.
Last Updated: December 22, 2025