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NYS Comptroller


Department of Health
COLA – Child Center of New York
(Issued: 10/11/2016)


The objective of our examination was to determine whether the cost of living adjustment (COLA) payment made by the Department of Health (DOH) to the Child Center of New York was properly spent in accordance with the COLA Guidance for Submitting Claims that DOH issued for fiscal years 2013-14.


Each fiscal year, DOH makes COLA payments to not-for-profit contractors with an eligible contract.  DOH’s provides the contractors with guidance describing the eligible expenses and required supporting documentation.

Key Findings

Of the $15,538 we examined, we found $5,756 in overpayments for unallowable and unsupported expenses and $1,970 in noncompliant expenses paid outside the applicable budget year.  The remaining $7,812 was appropriate and properly supported.
DOH officials generally agreed with our recommendations.

Key Recommendations

  • Recover $5,756 overpaid to CCNY for expenses which did not meet the DOH COLA guidance.
  • Ensure any future expenses claimed for COLA payments comply with DOH’S COLA guidance for the applicable budget year, including ensuring that expenses claimed are incurred and paid within the correct budget year.

For a complete copy of Report 2016-BSE4-01, click here


Division of Contracts and Expenditures
Bernard J. McHugh, Director of State Expenditures

Phone: (518) 474-4868 Email:
Address: Office of the State Comptroller, Division of Contracts and Expenditures
110 State Street, 10th Floor; Albany, NY 12236