New York City Administration for Children's Services
New York City Human Resources Administration
Informal Day Care Provider Wage Reporting New York State’s informal child care program helps low-income parents pay for child care. In the program, eligible parents may select their own day care providers. These providers are then paid by the local social services district. The providers are legally exempt from the State’s normal day care licensing requirements, but must enroll as informal providers. In New York City, the program was administered by two City agencies: the Administration for Children's Services and the Human Resources Administration.
We examined certain aspects of the agencies’ controls over the payments to the providers and found that improvements were needed. In particular, we found some of the providers had enrolled with invalid social security numbers. As a result, payments to these providers may not be properly recorded for income tax purposes. We recommended the agencies verify the validity of the providers’ social security numbers during the enrollment process.
For a complete copy of Report 2006-N-17 click here.
For a copy of the associated follow-up report click here.