New York City Administration for Children's Services

Payments to Day Care Providers (Follow-Up Review)

The New York City Administration for Children's Services (ACS) contracts with not-for-profit organizations to provide subsidized day care programs for eligible children. In our prior audit report 98-N-11, we examined ACS's controls over its payments to these contractors and found that improvements were needed. For example, we identified payment errors and determined that the independent audits of the contractors were not always conducted in accordance with ACS requirements. In our follow-up review, we found that the actions recommended by our prior report had generally been taken by ACS officials.

For a complete copy of Report 2001-F-25 click here.