To whom can complaints about security breaches be reported?

The correct choice is the Office of E-Health Standards and Services (OESS), which is part of the U.S. Department of Health and Human Services (HHS). This office plays a vital role in overseeing compliance with health information privacy and security regulations outlined under HIPAA. When individuals or entities believe there has been a violation of these regulations, they can report their complaints directly to OESS.

This ensures that the concerns are addressed by the appropriate authority that has the jurisdiction and expertise to handle such issues properly. The OESS can investigate the complaint and take any necessary enforcement actions against parties that are found to be in violation of HIPAA regulations, which helps to protect the integrity of health information and safeguard patients' rights.

Other entities, while they may handle various issues related to health and safety, do not have the specific legal mandate or structured process established under HIPAA for addressing and resolving complaints about security breaches like the OESS does.