On July 16, 2026, New York State Comptroller Thomas P. DiNapoli posted audits of the State Departments, Agencies and Programs listed below on the Internet.
Click on the text highlighted color to access the audit.
Battery Park City Authority – Access Controls and Vulnerability Management Over Critical Systems (2025-S-8) The Battery Park City Authority (BPCA) is a New York State public benefit corporation responsible for the planning, development, and maintenance of the 92-acre Battery Park City neighborhood in lower Manhattan. BPCA generates revenue primarily through ground leases and event permits, managing the latter through its own system, while various other functions utilize third-party vendors. Auditors evaluated BPCA’s information technology governance and security posture and identified areas where BPCA could improve overall governance and certain security controls to minimize the risks associated with unauthorized access to its system and data.
Public Service Commission – Application Review and Site Permitting for Major Renewable Energy Projects (Follow-Up) (2025-F-27) Under the Climate Leadership and Community Protection Act (Climate Act), the Public Service Commission (PSC) was required to establish a renewable energy program by the end of June 2021 to meet two requirements: by 2030, a minimum of 70% of statewide electric generation secured by load-serving entities to meet their customers’ demand must be generated by renewable energy systems; and by 2040, the statewide electrical demand system must be zero emissions. In April 2020, the Office of Renewable Energy Siting (ORES) was created to undertake the review of proposed major renewable energy facilities to meet the State’s goals. ORES was intended to reduce the time to site major renewable energy projects and bring them online faster. A prior audit, issued in April 2024, found that, while the overall time between application and final siting permit had improved since the creation of ORES, the process took significantly longer than originally envisioned because certain aspects of the process were not considered. PSC officials made significant progress in addressing the problems identified in the initial audit report and implemented the initial report’s one recommendation.
New York State Health Insurance Program – UnitedHealthcare: Accuracy of Payments for Surgical Procedures Involving Multiple Providers (2024-S-15) The Empire Plan is the primary health benefits plan for the New York State Health Insurance Program, and UnitedHealthcare Insurance Company of New York (United) administers the medical/surgical benefit of the Empire Plan. Surgical procedures sometimes require multiple providers, such as co-surgeons (two or more physicians who work together as primary surgeons performing distinct parts of a surgical procedure) or surgical assistants (physicians or other qualified health care professionals who assist physicians performing a surgical procedure). United’s reimbursement policies require co-surgeons and surgical assistants to report their roles during a surgical procedure to ensure claims are paid appropriately. For the period from January 2019 to June 2024, auditors identified nearly $12.5 million in potential overpayments for surgical procedures involving co-surgeons or surgical assistants.
Office of Children and Family Services – Child Care Stabilization Grants (Follow-Up) (2026-F-4) The Office of Children and Family Services (OCFS) administers several child care grant programs. Between May and June 2021, OCFS received $1.8 billion from the American Rescue Plan Act, plus $469 million from the Coronavirus Response and Relief Supplemental Appropriations Act. OCFS used the money to fund several COVID-19 response programs, awarding $1.173 billion in two rounds for grants to stabilize the child care sector and the child care workforce. A prior audit, issued in November 2024, found weaknesses in OCFS’ monitoring of grantee expenses claimed under the program to provide assurance that funds were used for allowable expenses. OCFS officials made progress in addressing the problems identified in the initial audit report. Of the initial report’s three audit recommendations, one was implemented, and two were partially implemented.
New York State Health Insurance Program – Anthem Blue Cross: Coordination of Benefits With Medicare (Follow-Up) (2025-F-25) The Empire Plan is the primary health benefits plan for the New York State Health Insurance Program, and Anthem Blue Cross administers the Hospital Program of the Empire Plan. Many enrollees and their dependents have additional insurance coverage, such as Medicare, and Medicare typically pays claims as primary (Empire Plan typically pays secondary) for enrollees who are age 65 and older and retired. A prior audit, issued in August 2024, found that Anthem improperly paid $5,259,416 because benefits were not properly coordinated. Anthem has made progress in addressing the problems identified in the initial audit report. Of the initial report’s four audit recommendations, one was implemented, and three were partially implemented.
State Education Department (Preschool Special Education Audit Initiative) – Shield of David: Compliance With the Reimbursable Cost Manual (2020-S-24) Shield of David (Shield), d.b.a. The Shield Institute, is a New York City-based organization authorized by the State Education Department (SED) to provide full-day Special Class and full-day Special Class in an Integrated Setting services to children with disabilities who are between the ages of 3 and 5 years (referred to as SED preschool cost-based programs). For the audit scope, Shield reported approximately $10.3 million in reimbursable costs for the SED preschool cost-based programs. Auditors identified $221,752 in reported costs that did not comply with requirements.
Department of Environmental Conservation – Monitoring of Air Quality (Facility Permits and Registrations) (Follow-Up) (2025-F-13) The Department of Environmental Conservation (DEC) issues air pollution control permits and registrations in accordance with its federally approved Air Pollution Control Permitting Program (Program), and its Environmental Justice Permitting Policy (Policy) (designed to address the fair treatment of all people regardless of race, income, national origin, or color, with respect to environmental laws, regulations, and policies) outlines DEC’s responsibilities for incorporating environmental justice into its review of air permit applications. A prior audit, issued in September 2023, found weaknesses in several aspects of DEC’s oversight of the Program—namely, implementation of the Policy and monitoring of permitted and registered facilities—that undermine its ability to ensure compliance with the Program and protect the State’s air from harmful pollutants. DEC officials made progress in addressing the problems identified in the initial audit report. Of the initial report’s four audit recommendations, two were implemented, and two were partially implemented.
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