by
Gus Iversen, Editor in Chief | April 21, 2025
An audit released last week by New York State Comptroller Thomas P. DiNapoli found that the state’s emergency stockpile of medical equipment—purchased during the early months of the COVID-19 pandemic—remains largely unused, with no clear plan for maintenance or future distribution.
According to the report, New York spent $452.8 million to acquire 247,343 pieces of durable medical equipment (DME), such as ventilators, CPAP/BiPAP machines, oxygen concentrators, and X-ray machines. An additional 51 items were donated or provided by federal agencies. However, only three of those newly purchased items were used during the pandemic.
In total, just 324 items were distributed, including some from preexisting inventory.

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“Now, hundreds of thousands of unused devices sit idle,” DiNapoli said in a statement. “I urge the Department of Health to develop and execute a strategic plan for the maintenance and use of these and future medical equipment purchases.”
The audit revealed that the Department of Health (DOH) lacked adequate controls over the procurement and management of the equipment. At the height of the pandemic, emergency procurement decisions were made outside normal procedures, with guidance from a private consultant and the former Executive Chamber.
Auditors found that some equipment deliveries could not be verified, with four of nine sampled credit card purchases — totaling $312,644 — lacking proof of delivery.
After the public health emergency ended, a state steering committee recommended retaining 51,140 items and maintaining 4,468 of them. However, auditors said DOH could not produce documentation supporting the committee’s decision-making process. As of December 2024, preventive maintenance was overdue on 4,036 devices, risking warranty voids and additional repair costs.
The audit called for stronger internal controls, a statewide DME strategy, and better documentation of decision-making during crises. DOH acknowledged the findings and provided a response, while the Office of General Services agreed with its sole recommendation.