Here is the 2017 Annual Report on the preschool Special Education Audits. 

The annual percentage of disallowance for the 23 audits from 2017 was about 2.8%. 

This has remained consistent for the past two years. 

A comprehensive summary of all of the audit findings are on pages 7-11 where trends, which you should be aware of and ensure you take actions to prevent, are identified.

NYS OSC 2017 Annual Report on Preschool Special Education Initiative 

http://www.osc.state.ny.us/reports/seit_annualrpt2017.pdf