Contract with Daytop Village, Inc. (Follow-Up)

Issued Date
April 10, 2013
Alcoholism and Substance Abuse Services, Office of


To determine the extent of implementation of the three recommendations included in our initial audit report, Contract with Daytop Village, Inc. (Report 2008-R-1).


The Office of Alcoholism and Substance Abuse Services (OASAS) oversees programs for preventing and treating alcohol and substance abuse. Many of these programs are provided by not-for-profit organizations under contracts administered by OASAS. One such contract is with Daytop Village, Inc. (Daytop), under which OASAS paid Daytop about $97 million through the end of 2009. We found that Daytop did not fulfill its fiscal responsibilities under the contract and as a result, OASAS paid Daytop $11.5 million more than it was entitled to. The objective of our follow-up was to assess the extent of implementation, as of October 2012, of the three recommendations included in our initial report.

Key Findings

  • OASAS officials have made progress in addressing the matters identified in our initial report. Of the three prior audit recommendations, one was implemented, and two have been partially implemented.

Key Recommendations

  • Officials are given 30 days after the issuance of the follow-up review to provide information on any actions that are planned to address the unresolved issues discussed in this review.

Other Related Audit/Report of Interest

Office of Alcoholism and Substance Abuse Services: Chemical Dependency Program Payments to Selected Contractors in New York City (2007-S-60)

Frank Patone​​​​​​​

State Government Accountability Contact Information:
Audit Director: Frank Patone
Phone: (212) 417-5200; Email: [email protected]
Address: Office of the State Comptroller; Division of State Government Accountability; 110 State Street, 11th Floor; Albany, NY 12236