On February 15, 2023, New York State Comptroller Thomas P. DiNapoli
announced the following audits have been issued.
Click
on the text highlighted in color to access the
complete test of the audit.
Metropolitan
Transportation Authority – MTA Bus Company and New York City Transit –
Management and Maintenance of Non-Revenue Service Vehicles (2020-S-31)
New York City Transit (Transit) and the MTA Bus Company (MTA Bus) maintain a
fleet of 1,950 non-revenue service vehicles used to support transit operations.
Despite an estimated value of $150 million and a replacement cost of
$216.7 million, the audit determined the fleet and related costs were not
being adequately managed. Routine and annual preventive maintenance inspections
were not being performed as required, increasing the risk of a shortened useful
life or the need for more repairs. Also, there was no inventory system to track
parts purchased for vehicle maintenance, resulting in parts that were missing
or untraceable to a vehicle. Notably, for the audit period, maintenance costs
totaled more than $50 million, nearly $9 million over budget.
State
Education Department (Preschool Special Education Audit Initiative) –
Cantalician Center for Learning – Compliance With the Reimbursable Cost Manual
(2022-S-7) Cantalician, a not-for-profit special education
provider serving students from Erie, Genesee and Niagara counties, is
authorized by the State Education Department to provide Preschool Special Class
(over 2.5 hours per day) and Preschool Integrated Special Class (over 2.5 hours
per day) to children with disabilities who are between the ages of 3 and 5
years. For the fiscal year ended June 30, 2017, Cantalician reported approximately $2.23 million
in reimbursable costs for these programs. The audit identified $358,254 in
costs that did not comply with SED’s requirements for reimbursement.
State
Education Department (Preschool Special Education Audit Initiative) – Abilities
First, Inc. – Compliance With the Reimbursable Cost Manual (2022-S-23)
Abilities First, Inc. (AFI) is a not-for-profit special education provider
located in Wappingers Falls that serves students from three counties in the Mid-Hudson region.
AFI is authorized by the State Education Department to provide Preschool
Special Class (over 2.5 hours per day), Preschool Integrated Special Class
(over 2.5 hours per day) and Preschool Integrated Special Class (2.5 hours per
day) to children with disabilities who are between the ages of 3 and 5 years.
For the fiscal year ended June 30, 2019, AFI reported more than $4.41 million in
reimbursable costs for these programs. The audit identified $236,209 in costs
that did not comply with SED’s requirements for reimbursement.
Department
of Health – Improper Medicaid Payments for Individuals Receiving Hospice
Services Covered by Medicare (Follow-Up) (2022-F-31) A
prior audit report, issued in December 2020, identified about $50 million in
actual and potential Medicaid overpayments, cost-savings opportunities, and
questionable payments for services provided to recipients enrolled in
Medicare-covered hospice care. The follow-up found that the Department of
Health made some progress in addressing the problems identified, but more
actions were needed. Namely, the Office of the Medicaid Inspector General had
yet to materially recover the overpayments.
Homes and
Community Renewal – Housing Trust Fund Corporation – Oversight of the
Residential Emergency Services to Offer Home Repairs to the Elderly
(RESTORE) Program (Follow-Up) (2022-F-18) From 2017 to
2019, Homes and Community Renewal (HCR) awarded $6.13 million in RESTORE funds,
which benefited about 785 senior citizen housing repair projects. A July 2021
audit found that HCR needed to exercise greater oversight of the program to
ensure that funds are awarded appropriately and that program goals are being
achieved. For example, flaws in the selection process resulted in some local
program administrators (LPAs) being inappropriately awarded funds and others
being denied. The audit also found that LPAs were not properly administering
the RESTORE program and were not using awarded funds within required time
frames to ensure emergency repairs were addressed promptly. Further, the awards
served just 36 of the State’s 62 counties. More targeted outreach regarding the
RESTORE program could increase statewide participation and result in better
distribution of funds. The follow-up determined that HCR made progress in
addressing these issues, implementing four of the six audit recommendations and
partially implementing two.