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