New York State Comptroller Thomas P. DiNapoli announced the following State Government Accountability audits have been released: 

Department of Health – Medicaid Program: Oversight of Health Homes (2023-S-8) 

The Health Home Program, implemented in New York in January 2012, is an optional benefit under the Medicaid State Plan that provides care coordination and case management to certain Medicaid members with chronic health problems. 

The Department of Health (DOH) administers New York’s Medicaid program and is responsible for overseeing the program and ensuring Health Home providers comply with federal and State statutory, regulatory, and policy requirements and achieve intended results. Auditors found DOH had not consistently followed its monitoring and oversight guidelines for Health Homes to ensure effective delivery of services, nor had it used all available data and measurements to assess the program’s value and effectiveness. Additionally, Health Homes lacked compliance with program policies and procedures, and certain payments made to Health Homes lacked the required support. 

Natural Heritage Trust – Security Over Critical Systems (2025-S-25) 

The Natural Heritage Trust’s (NHT) mission is to receive and administer gifts, grants, devises, and bequests of real and personal property to further conservation, outdoor recreation, historic preservation, and waterfront and community revitalization. NHT issued its own stand-alone, vendor-hosted website in June 2021 to enhance the user and administrator experience and utilizes a fundraising database to track donor and donation information. Additionally, NHT uses customized donation forms on its website. 

Auditors identified areas including governance over Payment Card Industry Data Security Standard requirements and security controls that NHT could improve to minimize the risks associated with unauthorized access to its systems and data. Due to the confidential nature of the audit findings, their details, along with four recommendations, were communicated in a separate, confidential report to NHT officials for their review and comment. 

State Education Department (Preschool Special Education Audit Initiative) – Charles R. Drew Early Childhood Center, Inc.: Compliance With the Reimbursable Cost Manual (2024-S-19) 

The Charles R. Drew Early Childhood Center, Inc. (Charles R. Drew) is a New York City-based not-for-profit organization authorized by the State Education Department (SED) to provide full-day Special Class and full-day Integrated Special Class to children with disabilities who are between the ages of three and five years (referred to as SED preschool cost-based programs). For the three fiscal years ended June 30, 2020, Charles R. Drew reported approximately $3.2 million in reimbursable costs for the SED preschool cost-based programs. Auditors identified $536,185 in reported costs that did not comply with requirements. 

Office of Children and Family Services – Oversight of Juvenile Justice Facilities (Follow-Up) (2025-F-15) 

The Office of Children and Family Services (OCFS), through its Division of Juvenile Justice and Opportunities for Youth (DJJOY), is responsible for the operation and oversight of nine State-run residential juvenile justice facilities that serve court-placed youth. A prior audit, issued in April 2024, found weaknesses in several aspects of OCFS’ operation of its juvenile justice facilities. Specifically, OCFS had not ensured that certain admission assessments and screenings, including health-related assessments, were completed and documented as required or were done within the requireinitial report.d time frames, creating the risk of missed or delayed opportunities to identify or provide care for physical health conditions or mental health concerns youth may have when admitted to DJJOY facilities. Further, OCFS did not ensure that all direct care staff were current with the training to be authorized to restrain youth. OCFS implemented both of the audit recommendations from the initial report.

DiNapoli also announced the release of the following Bureau of State Expenditures audits: 

Department of Transportation - Payments to WSP USA Inc. 

Auditors examined a sample of expenses from the 11 vouchers totaling $10.8 million the Department certified as appropriate and paid to WSP from October 1, 2022 through September 30, 2023. Auditors found the Department approved for payment 1,890 labor hours totaling $107,040 where the documentation did not support the amounts billed. Additionally, the Department paid three claims during our examination period for Railroad Protective Liability Insurance totaling $16,659 even though WSP is contractually required to maintain this policy at its own expense. 

Department of Health - Payments Pursuant to the Creating Healthy Schools and Communities Program 

Auditors found inappropriate contractual service and program material expenses. One grantee's subcontractor inappropriately requested specific invoice dates for items totaling $28,664 so the expenses would appear to have been incurred in the previous budget year of the contract, when they in fact were not. Manipulating the invoice dates yielded an overstatement of expenses incurred in the previous budget year, freeing up $28,664 from the current budget year for additional expenses. As a result, this $28,664 payment to the grantee was inappropriate. Auditors also determined that these items could have been purchased directly by the grantee and its subcontractor, rather than through a third party, which resulted in an unnecessary $3,413 expense. The Department also certified that a sample of salary expenses paid to four CHSC grantees were just, true, and correct without obtaining sufficient source documentation from the respective grantees. As a result, the Department approved $100,399 in salary expenses with insufficient documentation. 

Division of Homeland Security and Emergency Services - Payments to Tidal Basin Government Consulting LLC 

The contract required Tidal Basin to submit staffing and travel plans for the deployment of consultants. Despite this requirement, the Division could not produce these plans, and the auditors found that the Division's invoice reviewers did not compare the invoices to the plans to ensure the expenses were authorized. As a result, the Division inappropriately certified to the Comptroller’s Office that the $24.1 million paid during the examination period was appropriate without reviewing the approved staffing and travel plans to support that the expenses were authorized by the Division. In addition, the Division certified the travel expenses were appropriate without determining whether consultants were due travel reimbursement. Auditors also found that the Division paid Tidal Basin $11,968 for travel expenses that did not comply with requirements. Lastly, the Division approved 28 vouchers totaling $8.3 million without documenting which charges on the associated invoices were just, true, correct, and appropriate to pay. Auditors faced significant delays, upwards of seven months, in obtaining the necessary documentation from the Division. At one point, auditors paused interviews after actions taken by a Division representative during an interview required executive involvement from both OSC and the Division to resolve.