§ 14-08 Nonpublic Schools; Compliance and Auditing.
RCNY § 14-08
(a)Records Retention. Each school must retain all records supporting its reimbursement claims for seven (7) years. Such records include, but not are not limited to, invoices, payroll records, timesheets, and work assignment data from Security Guard Companies and annual reports of incidents as required by 55 RCNY § 14-05(f).
(b)Submission of Records. Each school must submit all records supporting its reimbursement claims through the Invoice Submission Portal including, but not limited to, certified payroll records, invoices, and time sheets, which include the name, address, and unique employee identification number of each Security Guard.
(c)Audit. Each school must make available all records supporting its reimbursement claims for auditing and inspection by DCAS Internal Audit and Compliance Unit ("IA") and/or its contractors upon demand with five (5) days prior written notice. The school must produce any and all original books, reports, financial statements, vouchers, records, payroll records, time sheets, and work assignment data pertaining to the reimbursement claims, whether those documents are maintained in hard copy or electronically. Such records must be made available for inspection at the offices of the Department or on the premises of the school. The school must gather any and all documents pertaining to its reimbursement claims, including, but not limited to, documents describing school-related activities at which Security Services were provided.
(d)Visits to Schools. IA may visit the school to review records and interview staff, contractors, and subcontractors in furtherance of IA's audit of the reimbursement claims. The school must cooperate with IA during such visits. These visits may be unannounced.
(e)Records Review. IA may review documents on the premises of the school and may make and remove copies of records for auditing purposes.
(f)Findings. IA shall report the findings of its audit and recommendations to the Department for any action it deems appropriate. A school's failure to comply with these Rules may result in disqualification from the Reimbursement Program. The Department may, in its sole discretion, share the findings of the audit with the school or other government entities. Nothing set forth herein shall limit the ability of the Comptroller of the City of New York or the New York City Department of Investigation to obtain and review a school's records. (Added City Record 7/19/2016, eff. 7/19/2016; amended City Record 7/28/2025, eff. 7/28/2025)
