New York State Comptroller Thomas P. DiNapoli announced that the audits of State departments and agencies listed below were issued issued on September 5, 2025.
Click on the text highlighted in COLOR to access these audits posted on the Internet
Metropolitan Transportation Authority: Long Island Rail Road – Non-Revenue Service Vehicles and On-Rail Equipment (Follow-Up) (2024-F-17)
The Metropolitan Transportation Authority’s (MTA) Long Island Rail Road (LIRR) Engineering Department is responsible for the overall administration of fleet vehicles—cars, SUVs, trailers, trucks, and vans—as well as the maintenance of 396 pieces of on-rail equipment. A prior audit, issued in May 2023, found Engineering did not have written policies or procedures for keeping its vehicle fleet inventory or performing vehicle maintenance, did not always complete preventive maintenance or the required New York State inspections, and did not do a complete analysis of the cost to lease or purchase the vehicles, finding one vehicle cost $81,000 more over the 58 months it was leased than it would have cost to purchase. The MTA made some progress in addressing the problems identified in the initial audit report. Of the initial report’s 13 audit recommendations, three were implemented, four were partially implemented, and six were not implemented.
Metropolitan Transportation Authority – Transformation of the MTA (2022-S-5)
In April 2019, the New York State Legislature enacted changes in the Public Authorities Law requiring the Metropolitan Transportation Authority (MTA) and its affiliated entities to develop and complete a personnel and reorganization plan no later than June 30, 2019. The legislation expected to transform the organization through elimination of redundancies, streamlining processes, and greater collaboration to improve customer service, achieve greater efficiency, and realize cost savings. Auditors found the MTA did not have a working plan for Transformation that identified the tasks to be completed and included specific dates and cost savings. Full Transformation and delivery of the goals the Transformation Plan promised—improved customer service, process efficiencies, and cost reductions—were not supported by the work completed or based on documentation provided by the six departments reviewed.
Department of Corrections and Community Supervision – Controls Over Tablet and Kiosk Usage by Incarcerated Individuals (Follow-Up) (2024-F-28)
To serve the needs of the incarcerated individuals in its custody, the Department of Corrections and Community Supervision (DOCCS) contracted with Securus and its subsidiary JPay Inc. (Provider) to provide access to tablets and kiosks at no cost to incarcerated individuals, which they can use to access DOCCS-approved educational material, purchase DOCCS-approved media, and communicate with family and friends using a fee-based secure messaging system. A prior audit, issued in May 2023, found that DOCCS did not know how many individuals had opted in/out of the tablet program, did not internally monitor the numbers of active tablets at its facilities, did not verify the identity of community members corresponding with incarcerated individuals through secure messaging, did not adequately capture all the risks to incarcerated individuals and others through its secure message content screening process, did not adequately oversee the security and configurations of certain assets, and did not ensure systems were maintained at vendor-supported levels required to preserve the accuracy and integrity of DOCCS information. DOCCS asserted that it was not responsible for the tablet program, which it described as a relationship between the Provider and incarcerated individuals. DOCCS officials made some progress in addressing the problems identified in the initial audit report. Of the report’s seven audit recommendations, one was implemented, three were partially implemented, and three were not implemented.
CVS Health – Accuracy of Empire Plan Medicare Rx Drug Rebate Revenue Remitted to the Department of Civil Service (Follow-Up) (2024-F-24)
The Empire Plan is the primary health benefits plan for the New York State Health Insurance Program, administered by the Department of Civil Service (Civil Service). Individuals who are dual enrolled in the Empire Plan and Medicare have their prescription drug coverage under Empire Plan Medicare Rx. CVS Caremark, which contracted with Civil Service to administer the prescription drug program, is required to negotiate agreements with drug manufacturers for rebates, discounts, and other consideration and remit the rebate revenue to Civil Service. A prior audit, issued in June 2023, identified $10,723,916 in rebates due to Civil Service from CVS Caremark. CVS Caremark made some progress in addressing the issues identified in the initial audit, recovering and remitting $419,233 in rebates to Civil Service. Of the initial report’s two audit recommendations, one was partially implemented and one was not implemented.
Department of Health – Reducing Medicaid Costs for Recipients Who Are Eligible for Medicare (Follow-Up) (2025-F-8)
Individuals who are eligible or appear eligible for Medicare are required to apply for Medicare as a condition of receiving Medicaid. When Medicaid recipients are also enrolled in Medicare, Medicare becomes the primary payer and Medicaid the secondary, which allows for a significant cost avoidance for the Medicaid program. A prior audit, issued in September 2023, found, from July 2016 through June 2021, 13,318 Medicaid recipients who appeared eligible for Medicare based on age were not enrolled in Medicare. Medicaid could have potentially saved $294.4 million on behalf of these recipients for claims that could have been covered by Medicare as the primary payer. At the time of follow-up, auditors found Department of Health officials made little progress in addressing the problems identified in the initial audit report, and additional actions are needed. Of the initial report’s three audit recommendations, one was implemented, one was partially implemented, and one was not implemented.
State Education Department (Preschool Special Education Audit Initiative): UCPA of Cayuga County d.b.a. E. John Gavras Center – Compliance With the Reimbursable Cost Manual (2024-S-10)
UCPA of Cayuga County d.b.a. E. John Gavras Center (Gavras Center), a not-for-profit special education provider located in Auburn, is authorized by the State Education Department (SED) to provide Preschool Integrated Special Class (over 2.5 hours per day) and Preschool Integrated Special Class (2.5 hours per day) education services to children with disabilities who are between the ages of 3 and 5 years. For the three fiscal years ended June 30, 2021, the Gavras Center reported approximately $4.3 million in reimbursable costs for the SED preschool cost-based programs. Auditors identified $625,534 in reported costs that did not comply with requirements.
State Education Department (Preschool Special Education Audit Initiative): The Arc Franklin-Hamilton d.b.a The Adirondack Arc – Compliance With the Reimbursable Cost Manual (2024-S-32)
The Arc Franklin-Hamilton d.b.a. The Adirondack Arc (Adirondack), a not-for-profit special education provider located in Tupper Lake, is authorized by the State Education Department (SED) to provide Preschool Special Class (over 2.5 hours per day) education services to children with disabilities between the ages of 3 and 5 years. For the three fiscal years ended June 30, 2021, Adirondack reported approximately $3.9 million in reimbursable costs for the SED preschool cost-based programs. Auditors identified $76,812 in reported costs that did not comply with requirements.
Erie County Medical Center Corporation – Security Over Critical Systems (2023-S-48)
Erie County Medical Center Corporation (ECMCC) is a leading health care provider and academic medical center in Western New York. ECMCC’s IT Security Architecture emphasizes key principles such as the least privilege, data classification, and separation of duties. Auditors identified areas where ECMCC could improve certain security controls to minimize risks associated with unauthorized access to its systems and data. Due to the confidential nature of the audit findings, auditors communicated the details of these findings with eight recommendations in a separate, confidential report to ECMCC officials for their review and comment. ECMCC officials generally agreed with the findings and recommendations and, in several instances, indicated they were planning actions to address them.
On September 5, 2025, State Comptroller DiNapoli also reported on two cases involving "jobbery" by public employees.
As noted in previous NYPPL reports of misconduct involving a public employee stealing public funds, such breaches of the public trust are frequently referred to as "jobbery." Merriam-Webster defines jobbery as "the improper use of public office or conduct of public business for private gain".
The two most recent cases of jobbery reported by the Comptroller are set out below:
1. State Comptroller Thomas P. DiNapoli, Wayne County District Attorney Christine Callanan and New York State Police Superintendent Steven G. James announced that William Storrs, the former chief and treasurer of the Marbletown Volunteer Fire Department, was sentenced to four months of weekends in the Wayne County Jail and five years of probation for stealing more than $101,000 from the department. He was also ordered to pay a total of $101,394.50 in restitution.
“William Storrs abused the trust of the community he was sworn to serve and protect by stealing over $100,000 in fire department funds for his own profit,” DiNapoli said. “Thanks to our partnership with the New York State Police and District Attorney Callanan, he has been held accountable for his crimes and the money he stole will be recovered.”
Callanan said, “Public funds exist to serve the community, not to line the pockets of those in power. Mr. Storrs’ theft was a serious breach of duty, but today he has been held to account and ordered to repay every dollar he stole. Let this outcome serve as a warning: anyone who abuses their position for personal gain will face consequences, and the resources they took will be restored to the people they belong to.”
James said, “Fire chiefs take an oath to place the well-being of others above themselves, and as such, are held to a high standard. Mr. Storrs had no regard for the department or community and knowingly took advantage of a position he was entrusted in and promised to uphold. I thank our State Police members and partners at the Comptroller’s Office and Wayne County District Attorney’s Office for their diligent work on this case.”
DiNapoli’s office and the New York State Police launched a joint investigation into the Marbletown Fire Department in 2024, looking into allegations of theft. They found Storrs used his position as treasurer and then later as chief to steal $101,000 over four years. From January 2020 to July 2024, he made numerous personal purchases with the fire department’s debit cards and made direct payments from the department’s bank accounts to his personal accounts. He also made payments to his wife’s credit card and purchased items from various retailers.
The theft was discovered when a member of the fire department attempted to make a purchase with the department’s debit card and it was declined due to lack of funds. Fire department officials then reported the unauthorized activity to the State Police who partnered with DiNapoli’s office. In July 2024, Storrs was replaced as chief and suspended from the fire department.
Storrs was sentenced before Judge Richard M. Healy in Wayne County Court.
2. State Comptroller Thomas P. DiNapoli, Wayne County District Attorney Christine Callanan and New York State Police Superintendent Steven G. James announced that William Storrs, the former chief and treasurer of the Marbletown Volunteer Fire Department, was sentenced to four months of weekends in the Wayne County Jail and five years of probation for stealing more than $101,000 from the department. He was also ordered to pay a total of $101,394.50 in restitution.
“William Storrs abused the trust of the community he was sworn to serve and protect by stealing over $100,000 in fire department funds for his own profit,” DiNapoli said. “Thanks to our partnership with the New York State Police and District Attorney Callanan, he has been held accountable for his crimes and the money he stole will be recovered.”
Callanan said, “Public funds exist to serve the community, not to line the pockets of those in power. Mr. Storrs’ theft was a serious breach of duty, but today he has been held to account and ordered to repay every dollar he stole. Let this outcome serve as a warning: anyone who abuses their position for personal gain will face consequences, and the resources they took will be restored to the people they belong to.”
James said, “Fire chiefs take an oath to place the well-being of others above themselves, and as such, are held to a high standard. Mr. Storrs had no regard for the department or community and knowingly took advantage of a position he was entrusted in and promised to uphold. I thank our State Police members and partners at the Comptroller’s Office and Wayne County District Attorney’s Office for their diligent work on this case.”
DiNapoli’s office and the New York State Police launched a joint investigation into the Marbletown Fire Department in 2024, looking into allegations of theft. They found Storrs used his position as treasurer and then later as chief to steal $101,000 over four years. From January 2020 to July 2024, he made numerous personal purchases with the fire department’s debit cards and made direct payments from the department’s bank accounts to his personal accounts. He also made payments to his wife’s credit card and purchased items from various retailers.
The theft was discovered when a member of the fire department attempted to make a purchase with the department’s debit card and it was declined due to lack of funds. Fire department officials then reported the unauthorized activity to the State Police who partnered with DiNapoli’s office. In July 2024, Storrs was replaced as chief and suspended from the fire department.
Storrs was sentenced before Judge Richard M. Healy in Wayne County Court.
###
Since taking office in 2007, DiNapoli has committed to fighting public corruption and encourages the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by calling the toll-free Fraud Hotline at 1-888-672-4555, by emailing a complaint to investigations@osc.ny.gov or by mailing a complaint to: Office of the State Comptroller, Division of Investigations, 8th Floor, 110 State St., Albany, NY 12236.