Office for People With Developmental Disabilities


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NYS Comptroller


Taxpayers' Guide to State and Local Audits

Office for People With Developmental Disabilities
Hudson Valley DDSO: Administration of Preservation Funds (Follow-Up)

Issued: August 14, 2012
Link to full audit report 2011-F-21

To determine the extent of implementation of the eight recommendations included in our initial report, Hudson Valley DDSO: Administration of Preservation Funds (2008-S-7).

Our initial audit report, which was issued on August 13, 2009, examined whether Hudson Valley officials provided effective oversight to ensure that Preservation Funds awarded to not-for-profit agencies were disbursed in accordance with OPWDD policies and procedures. We found little or no evidence that Hudson Valley officials were ensuring that contractors were selected through a competitive bidding process. We also noted that Hudson Valley officials did not always ensure that project work was completed satisfactorily before Preservation Funds were disbursed or that increases in project costs were justified.

Key Findings

  • OPWDD officials have made progress in addressing the matters in our initial audit report, as six recommendations have been implemented, one recommendation is no longer applicable and one recommendation has not been implemented.

Key Recommendations

  • Officials are given 30 days after the issuance of the follow-up review to provide information on any actions that are planned to address the unresolved issues discussed in this review. 

Other Related Audits/Reports of Interest
Office for People with Developmental Disabilities: Hudson Valley DDSO Administration of Preservation Funds Report (2008-S-7)

State Government Accountability Contact Information:
Audit Director: Frank Patone
Phone: (212) 417-5200; Email:
Address: Office of the State Comptroller; Division of State Government Accountability; 110 State Street, 11th Floor; Albany, NY 12236