This letter is intended to advise that the Nassau County Comptroller's Office is terminating its review of Mid-Island Therapy Associates, LLC, d/b/a All About Kids ("AAK"), an Entity that provides Early Intervention Services and Special Education Itinerant Teacher Services ("SEIT") to children with disabilities. In compliance with Government Audit Standards, this letter details the reasons for terminating the review, which includes AAK's lack of meaningful cooperation and troublesome preliminary findings. We further recommend that the New York State Education Department suspend AAK as an approved vendor and investigate the financial records of AAK to protect the interest of taxpayers and children.