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NYS Comptroller


Taxpayers' Guide to State and Local Audits

Office of General Services
Food Metrics Implementation (Follow-Up)

Issued: December 27, 2018
Link to full audit report 2018-F-23

To determine the extent of implementation of the two recommendations included in our initial audit report, Food Metrics Implementation (2017-S-18).

To assist agencies in increasing their New York State food purchases, the State Finance Law (Law) requires the Office of General Services (OGS) and the Department of Agriculture and Markets to develop regulations, establish guidelines, and provide training on New York State food purchasing to agency personnel involved in the acquisition process. OGS is also responsible for tracking data on State agencies’ food purchases – both from inside and outside the State – and for providing a Food Metrics Annual Report to the Governor and the Legislature by December 1 of each year detailing these purchases. The report should include information on OGS’ efforts to improve and increase the tracking of information relating to New York State foods procured by agencies, as well as data on the types and sources of food products purchased by agencies during the year. Since the Law was implemented, OGS has issued reports for three years: 2014, 2015, and 2016.  

Our initial audit report, issued on September 18, 2017 (covering the period January 1, 2014 through May 30, 2017), sought to determine whether OGS was properly tracking and reporting on New York food purchases in compliance with the Law. We found that the two Food Metrics Annual Reports completed by the time of our initial audit fell short of providing complete and reliable information regarding the State’s efforts to support its farm and agricultural businesses. The 2014 Food Metrics Annual Report, issued in July 2015, contained no data about food purchases; and the 2015 Food Metrics Annual Report, issued in July 2016, lacked complete data about food purchases and contained errors in the calculation of reported purchases.

Key Finding
OGS officials have made significant progress in correcting the problems we identified in the initial report. The two prior audit recommendations have been implemented.

Key Recommendations

Other Related Audit/Report of Interest
Office of General Services: Food Metrics Implementation (2017-S-18)

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