Office of Children and Family Services


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NYS Comptroller


Taxpayers' Guide to State and Local Audits

Office of Children and Family Services
Adoption Subsidy Program (Follow-Up)

Issued: August 13, 2013
Link to full audit report 2012-F-15

To determine the extent of implementation of the two recommendations included in our initial audit report, Adoption Subsidy Program (Report 2008-S-106).

Our initial audit report, which was issued on August 18, 2010, examined whether adoption subsidy payments to adoptive parents were supported and in compliance with governing regulations. The Office of Children and Family Services (OCFS) established the Adoption Subsidy Program (Program) to locate and maintain stable and permanent alternative homes for hard-to-place and handicapped foster children. The Program, administered by local social services districts, provides subsidy payments to assist adoptive parents in the care and support of these children. We found that payments were supported and were in compliance with governing regulations when children were placed in the Program. However, we also found $214,593 in payments that appear to be inappropriate and may be recoverable. Subsidies were paid to provide support for 25 children who were reported as being deceased per various government records. We also found a subsidy paid to one household after the adopted person had turned 21 years old, as a result of incorrect date of birth information.

Key Findings

  • OCFS was successful in seeking restitution from the responsible localities for the overpayments identified in our prior report. With regard to future subsidy payments, OCFS has only been partially successful in setting up methods to track and avoid future overpayments to adoptive parents.

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 of Children and Family Services: Adoption Subsidy Program (2008-S-106)

State Government Accountability Contact Information:
Audit Director: John Buyce
Phone: (518) 474-3271; Email:
Address: Office of the State Comptroller; Division of State Government Accountability; 110 State Street, 11th Floor; Albany, NY 12236