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NEWS from the Office of the New York State Comptroller
Contact: Press Office 518-474-4015


State Comptroller DiNapoli Releases State Audits

January 30, 2017

New York State Comptroller Thomas P. DiNapoli announced today the following audits and examinations have been issued:

New York State Canal Corp.: Infrastructure Inspection and Maintenance (Follow-Up) (2016-F-20)

An initial audit report issued in May 2015, concluded that, while the Canal Corp. performs routine operational and reliability checks of the canal system’s critical structures, it had not performed biannual inspections of a significant number of them – some over many years, some not at all. In addition, the report concluded a risk existed that critical structures most in need of repair were not given priority. In a follow-up, auditors found the Canal Corp. has made progress addressing the issues identified in the initial audit. Of the seven recommendations contained in the audit report, two have been implemented and five have been partially implemented. Moving forward, additional actions should be taken to ensure all high- and intermediate-importance structures are inspected timely.

Department of Health (DOH): Multiple Same-Day Procedures on Ambulatory Patient Groups (APG) Claims (Follow-Up) (2016-F-17)

An initial audit report released in August 2014 identified over $11 million in improper and questionable APG claim payments. For example, overpayments were made for the same medical procedure billed multiple times on the same date of service and for services that were billed beyond the allowed service limits. In a follow-up, auditors found DOH made some progress in addressing the problems identified in the initial audit report. Those efforts included strengthening payment controls over APG claims processing of excessive rehabilitation services and recovering $107,388 in APG claim overpayments. The initial report’s five audit recommendations were partially implemented. In certain instances, the actions taken were relatively limited, so auditors recommend more definitive actions.

Higher Education Services Corporation: Tuition Assistance Program, York College (2016-T-1)

York was overpaid $83,956 because school officials incorrectly certified some students as eligible for state financial aid awards. Incorrect certifications include four students who received awards but did not meet the requirements for full-time status and three students who were not properly matriculated.

Office of Mental Health (OMH): Assertive Community Treatment (ACT) Program (Follow-Up) (2016-F-14)

The ACT program provides treatment, rehabilitation, and support services to individuals diagnosed with severe mental illness whose needs have not been well met by more traditional mental health services. The ACT program’s goals are to reduce hospitalizations and emergency room visits. In an initial audit released in May 2015, auditors found OMH was not effectively overseeing the ACT program to ensure that provider teams are complying with certain important program requirements. OMH had also not established methods to assess the extent to which it is achieving overall program goals. In a follow-up, auditors found OMH has addressed the issues identified in the initial audit. Of the two recommendations contained in the audit report, both have been implemented.

For access to state and local government spending and more than 50,000 state contracts, visit The easy-to-use website was created by DiNapoli to promote openness in government and provide taxpayers with better access to the financial workings of government.