New York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued.
Department of Health (DOH): Improper Medicaid Payments for Recipients Diagnosed With Severe Malnutrition (Follow-Up) (2020-F-9)
An audit issued in 2019 identified $416,237 in Medicaid overpayments on inpatient claims that contained a severe malnutrition diagnosis that the medical records did not appear to support. In a follow-up, auditors found DOH officials made some progress in addressing the problems identified in the initial audit report; however, additional action is needed. In particular, the Office of the Medicaid Inspector General had not taken action to review the Medicaid overpayments and make any recoveries.
Office of Mental Health (OMH): Oversight of Provider Consolidated Fiscal Reports – Independent Living Inc. (2019-S-60)
OMH takes certain steps to ensure costs and other information reported by providers on their fiscal reports is accurate, documented, properly calculated and allowable. These steps include performing desk reviews that incorporate computer-assisted auditing techniques to identify areas for further review by an analyst. However, OMH generally does not perform detailed audits or field reviews of providers’ fiscal report information. There is a risk that conclusions drawn from any inaccurate data may not be as useful as they otherwise could be.
State University of New York at Stony Brook: Select Financial Management Practices at the Office of Transportation and Parking Operations (2018-S-11)
Auditors identified control deficiencies over certain accounts, expenditures, and collections of revenues that jeopardize its ability to support operations. Three of the transportation and parking accounts have operated with a cash deficit balance for at least four consecutive years and $429,420 of the approximately $3.4 million in expenditures reviewed were not properly supported. Auditors also identified control deficiencies in the revenue collection process for the administration parking garage and metered parking accounts.
Subway wait assessment is calculated at time points, which should consist of between 25 and 50 percent of all stops along each route. Auditors found that time points only cover between 11 and 30 percent of all stops on each route per direction. Therefore, the majority of the service provided is not captured in the wait calculation. The points did not include key subway stations such as Penn Station, 59th Street-Columbus Circle, and 14th Street.
New York City Department of Social Services: Controls Over Capital Improvements at City-Owned Homeless Shelters (2018-N-3)
The Department of Homeless Services lacks the necessary controls over city-owned homeless shelter capital improvement projects to ensure urgently needed projects are properly prioritized and completed timely and within budget.
An audit issued in September 2018 found that OVS’ controls generally ensured that its expenditures for crime victim compensation claims, grants, and forensic rape examination (FRE) claims were made only to eligible victims and providers for eligible victim services. However, auditors identified minor discrepancies in OVS’ verification of FRE provider licenses and recommended they implement a risk-based approach to verify and validate provider licenses on submitted claims. In a follow-up, auditors found that OVS has implemented the recommendation from the initial report.
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