New York State's Comptroller releases audits of certain government agencies

On May 15, 2024, New York State Comptroller Thomas P. DiNapoli announced the following State agency and New York City agency audits were issued. 

Click on the text highlighted in COLOR to access the complete audit report posted on the Internet.

New York City Department of Education – Mental Health Education, Supports, and Services in Schools (Follow-Up) (2023-F-34)

The New York Education Law mandates that all schools ensure that their health education programs recognize the multiple dimensions of health by including mental health and its relation to physical health. While instruction is the cornerstone for promoting students’ mental health, a holistic, comprehensive approach would also include mental health awareness training for school staff and ready access to in-school mental health supports and services for all students. A prior audit report, issued in August 2022, found that the New York City Department of Education (DOE) did not monitor whether schools meet the requirement to have mental health instruction as part of the curriculum and that DOE could make improvements in the implementation of mental health support and services in schools. The follow-up found that DOE has made progress in addressing the problems identified in the initial audit report, implementing four of the five recommendations.

New York City Emergency Management – Hazard Mitigation and Coordination (Follow-Up) (2023-F-38)
New York City Emergency Management (NYCEM) helps New Yorkers through citywide emergencies, including weather-related events, and also works to advance long-term initiatives that reduce risk and increase the resilience of New York City. NYCEM’s New York City Hazard Mitigation Plan (HMP) identifies the hazards that pose a risk to the city and actions agencies are taking to reduce the impacts of these hazards. NYCEM also maintains four citywide evacuation plans as well as Continuity of Operations (COOP) plans to ensure that individual organizations can continue to perform essential functions during a disruption to normal operations. A prior audit, issued in October 2022, found weaknesses in NYCEM’s monitoring processes, inaccuracies in data reported on NYCEM’s HMP website, lack of evidence that NYCEM conducted formal assessments of its four citywide evacuation plans, and that NYCEM could have done more to monitor and follow up with City agencies to ensure COOP plans were completed. A follow-up found that NYCEM has made some progress in addressing the six recommendations from the initial audit report, partially implementing three and not implementing three.

Department of Health – Medicaid Program – Excessive Premium Payments for Dual-Eligible Recipients Enrolled in Mainstream Managed Care and Health and Recovery Plans (Follow-Up) (2023-F-39)

Many Medicaid recipients are enrolled in Medicare and are referred to as “dual-eligibles.” Additionally, many Medicaid recipients receive their services through managed care, including Mainstream Managed Care (MMC), which provides comprehensive coverage, and Health and Recovery Plans (HARP), which provide specialized care to recipients age 21 or older with serious mental illness and/or substance use disorders. Within MMC and HARP is the Integrated Benefits for Dually Eligible Enrollees Program (IB-Dual), which pays lower MMC and HARP premium rates for Medicaid recipients in MMC or HARP who enroll in Medicare and do not need long-term services and support. A prior audit, issued in October 2022, found over $190.6 million was paid on behalf of dual-eligible recipients who were ineligible for IB-Dual and over $3.5 million was paid on behalf of dual-eligible recipients who appeared eligible for IB-Dual but were not enrolled in a timely manner. The follow-up found DOH officials made progress with the initial audit’s four recommendations, implementing two and partially implementing two.

Office of Temporary and Disability Assistance – National Directory of New Hires Data Security (2023-S-43)
The Office of Temporary and Disability Assistance (OTDA) is responsible for supervising State programs that provide assistance and support to eligible families and individuals. As part of managing these programs, OTDA obtains National Directory of New Hires (Directory) data including information on new hires, quarterly wage, and unemployment insurance to verify eligibility information. All state agencies that receive and process Directory data must demonstrate a strong security posture and comply with security requirements that define the administrative, technical, and physical security controls. The audit found that OTDA is fully compliant with 31 of the 32 federal requirements for securing Directory data, and the remaining requirement was found to be not applicable due to current practices at OTDA.

Office of Mental Health – Reporting of Community-Based Services Under the Transformation Reinvestment Plan (Follow-Up) (2024-F-5)
To reduce the capacity at its inpatient facilities and provide services in lower-cost, more accessible community-based settings, the Office of Mental Health (OMH) developed the Transformation Reinvestment Plan (Plan) in 2014. The Plan aims to rebalance the agency’s institutional resources by further developing and enhancing community-based services (CBS) in the State. Under the Plan, OMH  reinvests funds realized through the closure of inpatient State beds into expanded CBS. To document its oversight of reinvestments and services provided under the Plan, OMH prepares monthly reports compiled from data submitted by voluntary providers that received the funds. A prior audit, issued in October 2022, identified inconsistencies with how a key piece of data is collected that could impact the accuracy of the information included in the reports, as well as opportunities for OMH to improve its communication and data collection to ensure greater accuracy of its reports. The follow-up found OMH officials have made some progress in addressing the three recommendations in the initial audit report, fully implementing one, partially implementing one, and not implementing one.

Department of Health – Medicaid Claims Processing Activity April 1, 2023 Through September 30, 2023 (2023-S-9)
During the six-month period ended September 30, 2023, the Department of Health’s eMedNY computer system processed over 420 million claims, resulting in payments to providers of more than $47.1 billion. OSC’s audit of Medicaid claims processing activity identified about $13.5 million in improper Medicaid payments for claims that were not processed in accordance with Medicaid requirements. The audit also identified 12 providers in the Medicaid program who were charged with or found guilty of crimes that violated laws or regulations governing certain health care programs or who were otherwise barred from participating in the Medicaid program.

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