New York State Comptroller Thomas P. DiNapoli has released several audits of state government agencies and programs, highlighting issues related to oversight, compliance, and documentation.
The Health Home Program, which began in New York in January 2012, offers care coordination and case management for Medicaid members with chronic health conditions. Auditors found that the Department of Health did not always follow its own monitoring and oversight procedures for Health Homes. The department also did not fully use available data to evaluate the program’s effectiveness or ensure compliance with policies. Some payments to Health Homes were made without required supporting documentation.
The Natural Heritage Trust (NHT), which works on conservation and community revitalization efforts, launched a new website in June 2021 to improve fundraising and donor tracking. Auditors noted that NHT could strengthen governance regarding Payment Card Industry Data Security Standard requirements and other security controls to reduce risks of unauthorized access. Specific findings and recommendations were delivered separately due to confidentiality concerns.
An audit of the Charles R. Drew Early Childhood Center, Inc., a New York City-based organization serving preschool children with disabilities, revealed $536,185 in reported costs over three years that did not meet compliance standards out of approximately $3.2 million claimed as reimbursable expenses.
A review of the Office of Children and Family Services (OCFS) focused on nine state-run juvenile justice facilities operated by its Division of Juvenile Justice and Opportunities for Youth (DJJOY). A previous audit from April 2024 had identified weaknesses in completing required admission assessments and staff training on youth restraint procedures. OCFS has since implemented both recommendations from that earlier report.
Auditors examined $10.8 million in vouchers certified by the Department for payment to WSP between October 2022 and September 2023. They found that 1,890 labor hours totaling $107,040 lacked adequate billing support. Additionally, the Department paid three claims for Railroad Protective Liability Insurance totaling $16,659 despite contract terms requiring WSP to cover these costs independently.
Other findings included inappropriate contractual service charges where a subcontractor requested invoice date changes totaling $28,664 so expenses would appear under a prior budget year rather than when they actually occurred. This allowed additional spending under the current year’s budget but was deemed improper by auditors. The Department also approved salary expenses for four CHSC grantees totaling $100,399 without sufficient supporting documentation.
In another case involving Tidal Basin’s contract for consultant deployment services, auditors determined that staffing and travel plans were missing despite being required by contract terms. Invoice reviewers failed to compare bills against these absent plans before certifying payments totaling $24.1 million as appropriate during the examination period. Auditors found $11,968 in travel expenses did not comply with requirements and noted significant delays—upwards of seven months—in receiving necessary records from the responsible division.
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