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
Youth Facility Chargeback Rates to Localities (Follow-Up)

Issued: January 16, 2014
Link to full audit report 2013-F-28
Link to 30-day response

To determine the extent of implementation of the seven recommendations included in our original report, Youth Facility Chargeback Rates to Localities (2009-S-20).

Our initial audit report, which was issued on March 21, 2012, examined whether chargeback rates used by the Office of Children and Family Services (OCFS) were calculated appropriately, and whether OCFS had been collecting the appropriate reimbursements from localities. We found that OCFS calculates juvenile facility chargeback rates correctly. However, in general, OCFS has been deficient in revising its rates in a timely manner, as well as in billing and collection million of dollars in required reimbursements from localities. We also found as of August 2010, OCFS officials had yet to collect at least $40 million that should have been billed and collected in prior years.

Key Findings

  • Officials made considerable progress in ensuring all costs are accurately included in the calculation of the annual chargeback rates. A comprehensive User Manual has been developed which outlines how the rates should be calculated and all the costs that should be included when performing the calculation. Hard copies of the user manual are available to staff that are responsible for calculating the annual chargeback rates; an electronic copy is available to other staff on a shared network drive. Additionally, OCFS has made considerable progress in perusing outstanding receivables and has been annually revising rates as required. However, officials reiterated that they will not be revising rates for 2006 or 2007 nor rebilling localities for those years.

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

OCFS: Youth Facility Chargeback Rates to Localities (2009-S-20)

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