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
The Association of Neurologically Impaired Brain Injured Children, Inc.
Compliance With the Consolidated Fiscal Reporting and Claiming Manual

Issued: December 09, 2016
Link to full audit report 2013-S-60
Link to 90-day response

To determine whether the costs claimed by the Association for Neurologically Impaired Brain Injured Children, Inc. were valid and consistent with contract terms and were properly allocated among the various programs funded by New York City, New York State, and other sources. The audit primarily addressed the three fiscal years ended June 30, 2013. However, in certain instances we examined matters dating back to July 1, 2008 and extending through January 26, 2015.

The Association for Neurologically Impaired Brain Injured Children, Inc. (ANIBIC), located in Queens, is a not-for-profit agency. For over 50 years, ANIBIC has provided a broad range of services to people with special needs, from ages five through adulthood.

Governed by a 16-member Board of Directors and an Executive Director, ANIBIC operates a Supervised/Supportive Residential Program, consisting of three freestanding residences and a cluster of apartments as well as two day habilitation programs, recreational and family support services, Medicaid and Non-Medicaid Service Coordination, and vocational training and support programs. Also, ANIBIC shared certain facility space with the Oakland Jewish Center (OJC). As of January 15, 2014, ANIBIC had 174 employees and 1,019 consumers, of whom 532 were receiving Medicaid Service Coordination services.

ANIBIC receives funding from three New York State agencies, including the Office for People With Developmental Disabilities (OPWDD), the State Education Department, and the Department of Health. ANIBIC also receives funding from the New York City Department of Health and Mental Hygiene. ANIBIC reported $25.42 million in expenditures during the audit period. Of that amount, $24.5 million (96 percent) was claimed for OPWDD programs.

The Consolidated Fiscal Reporting and Claiming Manual and its Appendices (Manual) provide guidance on the preparation of Consolidated Fiscal Reports (CFRs), which providers use to claim reimbursements from the State. Among a wide range of requirements, the Manual prescribes the eligibility of reimbursable costs, the documentation necessary to support those costs, and the cost-allocation requirements for indirect expenses.

Key Findings

For the three fiscal years ended June 30, 2013, we identified $493,172 in claimed costs that did not comply with Manual requirements and recommend such costs be disallowed. Among the ineligible charges we identified were:

  • $208,063 in facility-related costs for space shared with the OJC. These costs were not allocated to OJC, but were charged as maintenance, repair, and utility expenses on ANIBIC’s CFRs;
  • $152,500 for unallowable payments for lobbyist services;
  • $48,802 for unsupported and duplicate payments to a contractor;
  • $9,270 for unsupported vehicle-related expenses; and
  • $15,428 for ineligible personal commuting costs.

In addition, we identified ineligible lobbying costs ($124,000) and commuting costs ($4,948) that were claimed during periods prior to and following the primary audit period.

Also, from July 2008 to September 2012, ANIBIC paid $120,942 (mostly for light maintenance work) to a business owned by the spouse of an ANIBIC manager. This service was not competitively procured, and ANIBIC had its own maintenance staff who could have done the work in question. Although we did not recommend disallowance of these expenses, we questioned their propriety under these circumstances. OPWDD officials should formally assess the propriety of the $120,942 in claimed costs in question. 

Key Recommendations


  • Review the recommended disallowances identified in our audit and adjust ANIBIC’s CFRs and reimbursements accordingly. Also, recover overpayments as appropriate.


  • Comply with the Manual’s requirements for eligibility and documentation of program costs and make certain all costs reported are business related.

Other Related Audits/Reports of Interest

New York City Department of Health and Mental Hygiene: Administration of the Contract With the Center for Urban Community Services (2014-N-5)

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