On June 15, 2025, New York State Comptroller Thomas P. DiNapoli announced the following audits were posted on the Internet.
Click on the text highlighted in color to access the text of the audit.
Nourish NY, jointly administered by the Department of Agriculture and Markets (AGM) and the Department of Health (DOH), supplies surplus New York-grown agricultural products (e.g., milk, apples, squash) to populations in need through the state’s network of food relief organizations (i.e., regional food banks, food pantries, soup kitchens) for distribution to people experiencing food insecurity. A prior audit, issued in September 2023, found that both AGM and DOH needed to strengthen controls to ensure that only eligible products and expenses are funded by Nourish NY. Gaps in oversight create a risk that funding from Nourish NY may not be going toward the purchase of eligible agricultural products that benefit state vendors and support the state’s broader agribusiness needs. AGM and DOH made significant progress in addressing concerns from the initial audit report. Of the report’s five audit recommendations, four were implemented and one was partially implemented.
The Office of Temporary and Disability Assistance (OTDA) oversees the state’s network of emergency homeless shelters, which includes large former hotels, apartment houses and armories as well as smaller multi-family houses, specifically designed housing units, and motels. OTDA is responsible for supervising, inspecting and enforcing shelter compliance with applicable rules and regulations. A prior audit, issued in March 2020, found OTDA was not adequately overseeing homeless shelters. Auditors observed structural damage, mold, vermin, bug infestations, excessive garbage in rooms and missing or malfunctioning smoke detectors. OTDA needs to improve risk assessment, information tracking and monitoring of corrective actions and enforcement of existing consequences for violations. OTDA made some progress in addressing the issues identified in the initial audit report. Of the report’s eight audit recommendations, five were implemented, one was partially implemented and two were not implemented.
Homeless shelters across the state provide various services to individuals and families, including assessment of needs, case management, access to health care, treatment for substance abuse, childcare services and assistance with finding permanent housing. According to its 2023 Annual Report, the Office of Temporary and Disability Assistance (OTDA) oversaw a network of 580 transitional homeless shelters statewide. A prior audit, issued in August 2023, found that OTDA was not adequately ensuring timely completion of assessment and planning activities early in a client’s shelter stay. Delayed access to services prevents a client from achieving independence. In a sample, auditors found that 70% of clients did not transition to permanent housing. OTDA also failed to collect and analyze aggregate data to identify and address the primary causes of this failure. OTDA made limited progress in addressing the problems identified in the initial audit report. Of the initial report’s seven audit recommendations, one was fully implemented, three were partially implemented and three were not implemented.
State University of New York – Oversight of Disability Services (Follow-Up) (2025-F-7)
The State University of New York (SUNY) is the largest comprehensive system of public higher education in the nation, comprising 64 institutions and serving approximately 367,500 students. During the 2023-24 academic year, 39,740 students self-reported a disability at SUNY campuses.
The Americans with Disabilities Act prohibits discrimination on the basis of disability by public entities, including access to programs, activities and services. A prior audit, issued in August 2023, found that a sample of campuses provided academic accommodations, outreach and training to students and staff about available services, and received no complaints regarding discrimination based on a student’s disability. However, campuses didn’t always accurately and consistently report data on students with disabilities, and auditors identified 170 areas where accessibility could be improved (such as the height of certain amenities or fixtures like bathroom sinks, mirrors and soap dispensers).
SUNY made significant progress in addressing the problems identified in the initial audit report, implementing all four audit recommendations.
The New York City Department of Homeless Services (DHS), within the New York City Department of Social Services (DSS) is responsible for providing transitional housing and services in New York City and for providing fiscal oversight of the homeless shelters. In July 2011, DHS contracted with not-for-profit Church Avenue Merchants Block Association, Inc. (CAMBA) to provide temporary housing, case management, housing referrals, placement services and on-site medical and mental health services for homeless women at their 200-bed Magnolia House Women’s Shelter from July 2011 to June 2020.
During the three fiscal years ending June 30, 2023, CAMBA claimed $27.9 million in reimbursable expenses for the Magnolia contracts. Auditors found that $4,559,762 or approximately 16.3% of all reported costs, did not comply with requirements. These findings, along with other irregularities, point to a significant deficiency in DHS’ monitoring and oversight of its contracts with CAMBA. For instance, DHS approved CAMBA’s security contracts without evidence that they were competitively bid, as required, and DHS also did not complete the required expenditure reviews or ensure that year-end closeouts were completed in a timely manner, a process control that would improve the quality of DHS’ reviews and facilitate recovery of overpayments.
The New York City Department of Homeless Services (DHS), an administrative unit of the New York City Department of Social Services (DSS), is responsible for providing transitional housing and services for eligible homeless families and individuals in New York City and for providing fiscal oversight of the homeless shelters. In February 2011, DHS contracted with the Bowery Residents’ Committee (BRC), a city-based not-for-profit organization, to provide emergency shelter and ancillary services for mentally ill and chemically addicted homeless adults at its 200-bed Jack Ryan Residence from September 2010 to June 2021.
During the three fiscal years ending June 30, 2019, BRC claimed $23.6 million in reimbursable expenses for the contract. A prior audit, issued in December 2021, identified, for the three fiscal years ending June 30, 2019, that $1,428,199, or 6.05% of all reported costs, did not comply with requirements, indicating a significant monitoring deficiency.
DHS officials made some progress in addressing the 11 recommendations from the initial audit report, implementing two, partially implementing seven and not implementing two.
Department of Agriculture and Markets – Farmland Protection Program (2023-S-19)
According to the American Farmland Trust, farms generate over $47 billion in annual economic impact and support approximately 160,000 jobs in the state; however, strains and operational stressors, such as the pressure to convert farmland to other uses like solar farms or residential homes—have contributed to the state rapidly losing farmland. The Farmland Protection Program (Program), established in 1996, provides eligible municipalities with grants (administered by the Department of Agriculture and Markets [AGM]) to implement farmland protection activities and promote the economic viability of farms while helping counteract pressures that may drive land out of agricultural production.
Auditors found that AGM divides the state into 10 geographic regions to allocate funding, distributing funds equally among them without considering regional factors such as grant eligibility, land values, farmland availability and Program participation, potentially contributing to delays in awarding grant funds for farmland preservation. Auditors also found that a $2 million cap per application, set by AGM in 2014, has a greater impact on regions with higher land values and greater development pressures, meaning farms in high-value areas may not be able to obtain adequate funding for their farmland conservation in a single application. Further, comparisons of historical AGM information and USDA Census data, as well as surveys of local land trusts, indicated a lack of awareness of the program and its requirements.
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