New York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued:

Department of Health: Improper Payments to a Dentist (Follow-Up) (2015-F-3)

An audit issued in July 2013, determined that, for the period June 1, 2009 through Sept. 30, 2012, Medicaid made $66,402 in improper payments to a dentist. In a follow-up report, auditors determined DOH has made progress in addressing the problems identified in the initial audit report. This included monitoring the dentist’s claims for behavior management and after-hours office visits, as well as implementing computer system edits to prevent improper payments on claims for these services. However, further actions are still needed.

Workers' Compensation Board (WCB): Internal Control System Components (2015-S-46)

The WCB has recently made significant improvements to its internal control system and, as a result, the current system adequately addresses all five required components of internal control.

Due in part to the substantial nature of these changes, managers in some units need additional training and outreach to gain a better understanding of how internal controls relate to them. The Internal Audit Unit also reported to the director of the Risk Management Unit, who also functions as the internal control officer. This reporting relationship compromises the independence of the internal audit function. As a result of the audit, the WCB re-aligned the Internal Audit Unit’s reporting relationship to help ensure its independence.

Tuition Assistance Program (TAP): State Financial Aid Program at LIM College (2015-T-2)

Auditors determined that LIM's certification procedures for state financial aid substantially complied with the governing Law and Regulations during the audit period for the transactions tested. There is low risk that a significant number of students certified for TAP were not eligible for awards. Nonetheless, tests did disclose nine awards totaling $12,009 that school officials certified in error.

Department of Health (DOH): Medicaid Program: Appropriateness of Medicaid Eligibility Determined by the New York State of Health System (NYSOH) (2014-S-4)

A range of design and process flaws in NYSOH’s eligibility process permitted inappropriate Medicaid enrollments that resulted in overpayments totaling about $3.4 million since NYSOH’s implementation. Auditors determined NYSOH enrolled deceased individuals and continued Medicaid coverage for individuals who had died after enrollment, resulting in Medicaid overpayments of $325,030. 

NYSOH issued multiple identification numbers to individual recipients, resulting in actual Medicaid overpayments of $2,852,210 and potential overpayments of $188,131.