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School Districts Accounting and Reporting Manual

This package contains the instructions and other data needed to complete the ST-3 Supplemental Schedules SS-10 through SS-16. These schedules are used by the Rate Setting Unit (RSU) to determine tuition rates/adjustments for programs operated by public school districts for students with disabilities. Districts who received 2017-18 tuition rates from RSU for these special education programs must complete these schedules which are used to determine a school district's 2017-18 reconciliation tuition rate/adjustment

and 2019-20 prospective tuition rate.


If you have any questions regarding this information, please contact the Rate Setting Unit at (518) 474-3227.


A general description of the four digit program codes assigned by RSU to each program is provided below. Complete a separate cost column on the SS-10 through SS-16 for each program code provided. If you have any questions regarding these codes, or what program they represent, please contact RSU before you complete these forms. Improper use and placement of the program codes may cause your tuition rate(s) to be delayed.


Cost data for Supplemental Schedules SS-10 through SS-16 must be completed for each of the following types of programs that your school district operates:

PRESCHOOL (July-June) Section 4410

Program Codes

Program Type


Preschool Special Class - over 2.5 hours per day


Preschool Special Class - 2.5 hours per day


Preschool Special Education Itinerant Teacher (SEIT)


Preschool Integrated Special Class - over 2.5 hours per day


Day Care Costs in excess of the Integrated Program


Preschool Integrated Special Class - 2.5 hours per day


Preschool Evaluations


Preschool Related Services

SCHOOL AGE (July-August only) Section 4408

Program Codes

Program Type


School Age Regular Special Education


School Age Half Day Regular Special Education


Program Codes

Program Type


School Age/ Preschool 1:1 Aide


The following shows the correlation between the program type and the ST-3 Special Aid Fund Account:



Preschool (3-4 year olds) - 4410 of the Education Law


School Age (Summer Only) - 4408 of the Education Law


If more than one approved program exists within the above program types, a separate set of SS-10 through SS-16 schedules must be completed for each approved program requiring a tuition rate from RSU. There are forms provided for the reporting of up to eight separate programs' data.

Each page represents a program and the order of reporting must be consistent across all reporting schedules. For example, if the first page of the SS-10 represents a 4410 education program, the first page on each consecutive schedule should represent the same 4410 education program.

A separate page for each appropriate schedule must be completed for related services (formerly known as "County Itinerant Services") provided to preschool students with disabilities by district personnel who are approved and appear on the appropriate "County List of Approved Related Service Providers" using Program Code 9200. The entries for this program should apply to those preschool students who receive related services only in accordance with their individualized education program (IEP). These costs should not be included in any tuition rate program. The data is collected to be transmitted to the municipalities for their analysis and use.

Please note that 1:1 Aides should be reported in a separate cost center (program code 9230) throughout the Supplemental Schedules.

In the program name field, identify the program by type such as school age, Preschool, centerbased, integrated, etc. In the case of preschool centerbased and integrated programs, also indicate the hours/day for the program.

Do not report costs for transporting students between home and school in the tuition rate program or in the Evaluation program.

Report all dollar amounts as whole numbers on all schedules.

Refer to the July 2015 Reimbursable Cost Manual, which defines reimbursable costs for the July 2015 - June 2016 school year for specific information on cost principles, accounting record keeping requirements and definitions.

Help screens are available for each schedule and each individual line by hitting F1 throughout the Data Entry Assistant.

Reporting Changes

School Age July/August 9015 (Related Services Only), 9022-9024 (School Age Home Instruction), 9025 (School Age Related Service with Specialized Instruction) and 9029 (School Age Specialized Instruction) are no longer collected on the Supplemental Schedules SS10-SS16.  These programs are now combined under program code 9015 (School Age - Non Special Class) and reimbursed as 1/2 hour rates directly through the STAC (System to Track and Account for Children) system.  Supplemental Schedule SS-15, Evaluation Component Summary for Early Intervention has been eliminated. Supplemental Schedule SS-17, Special Education Itinerant Teacher Data, has been eliminated.