A law was enacted in 2013 directing the New York State Office of the State Comptroller (OSC) to audit the expenses of every program provider of special education services for preschool children with disabilities in the State. The OSC audit plan includes review of all relevant financial documents and records to assure compliance with the Reimbursable Cost Manual. The Comptroller is also directed to refer any findings of fraud, abuse or other conduct constituting a crime to the appropriate agency, including the district attorney.