This report addresses the problem of abuse and neglect of vulnerable people in residential programs operated or supported by agencies of the state of New York. As of December 31, 2010 there were approximately 273,600 children and adults with disabilities or other life circumstances that make them vulnerable who were in residential facilities under the auspices of one of six separate state agencies which operate, license, certify or fund such programs. In total, these programs cost approximately $17.9 billion and encompass approximately 11,700 provider sites.