Reports

OSA has conducted a performance audit of MassHealth’s payments for telehealth behavioral health services for the period January 1, 2020 through June 30, 2021. During this period, MassHealth paid approximately $96,464,816, for 1,306,414 claims, to its providers for telehealth behavioral health services to MassHealth members. The purpose of this audit was to determine whether MassHealth monitored telehealth practices for behavioral health services to ensure compliance with its All-Provider Bulletins.

The objective of our audit was to determine if the Department of Labor and Workforce Development (Department) maintained an adequate information technology service management level during the increase in claims processing related to the COVID-19 pandemic. We found that the Department provided a sufficient information technology service management level to claimants to meet the increased needs in the unemployment insurance claims processing environment, and we found no evidence that delays in the processing of initial claims or recertifications were caused by deficiencies in the information...

The objective of this audit was to determine whether the New York Department of Labor (Department) has taken appropriate steps to oversee and manage the Unemployment Insurance system and to comply with selected portions of the New York State Information Security Policy and Standards. Overall, we found deficiencies with the Department's oversight and management of its Unemployment Insurance system that ultimately compromised its ability to effectively mitigate risks related to the processing of claims.

Our audit sought to determine if unemployment claims filed in the name of Ulster County employees were handled in accordance with current law and Ulster County policy. Our audit revealed that the Personnel Department properly identified fraudulent unemployment claims and challenged those claims. In addition, the Personnel Department staff appropriately notified the Sheriff’s Department and the Information Systems Department about the potential unemployment insurance fraud. However, it appears that some employees may not have been notified by the Personnel Department that they were the victims...

Using supplemental federal funding, the Wisconsin Department of Revenue (DOR) awarded $220.7 million through its We’re All In program to small businesses, restaurants, and similar entities and $375.2 million through its Wisconsin Tomorrow program to small businesses and lodging establishments. We performed a detailed review of 172 grants and found DOR did not follow written eligibility requirements when it awarded 45 of these grants. We recommend that DOR report to the Joint Legislative Audit Committee on the results of its ongoing efforts to identify and recover program grants it made in...

On February 8, 2022, Pinecrest Supports and Services Center (PSSC) Regional Administrator Shannon Thorn notified the Louisiana Legislative Auditor (LLA), in writing, of a possible misappropriation of public funds by then PSSC Police Captain David Patterson. LLA initiated this investigative audit to determine the extent to which Mr. Patterson recorded overtime hours he did not work. From July 2020 to December 2021, Mr. Patterson recorded and was paid $15,099 for 391 hours of COVID-19 overtime on weekend days that he either did not work or failed to go through PSSC’s mandatory COVID-19 screening...

The objective of this audit was to determine if COVID-19 vaccines that originated from the North Dakota Department of Health warehouse in Bismarck stored and handled according to Center for Disease Control and Prevention (CDC) Guidelines? We found instances where the COVID-19 vaccines originating from the state warehouse were not adequately stored or handled according to CDC guidelines.

We have conducted the Statewide Single Audit of the State of Connecticut for the fiscal year ended June 30, 2021. Among other findings, this report identifies that Connecticut nursing home residents and staff for COVID-19, the state Department of Public Health did not track whether testing providers were also collecting insurance payments that would need to be remitted to the state.

Our audit objective was to answer the following questions: (1) What is Kansas’ process for distributing COVID relief funding?; and (2) Have Kansas’ distributions of COVID relief funding been appropriate? The scope of our work included examining the distribution process for CARES Act and American Rescue Plan Act funding. Additionally, we evaluated a sample of CARES Act expenditures made in 42 Kansas counties.

The objective of this audit is to determine whether Homes and Community Renewal (HCR) has established and maintains adequate internal controls to oversee and monitor the federally funded Community Development Block Grant program and HOME Investment Partnerships Program to ensure they meet requirements and whether HCR is obtaining federal reimbursements on time and in a manner that recovers all eligible costs. This audit covers the period from April 2017 through June 2022.