Audits released by the New York State Comptroller

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Audits released by the New York State ComptrollerFrom the Office of the State Comptroller, December 11, 2012
On December 11, 2012 New York State Comptroller Thomas P.DiNapoli announced the following audits of State agencies by his office have been issued. 
The audits addressed such issues as overtime procedures, processing NYSHIP health insurance claims, travel expenses incurred by certain state workers, the disposal of computers, Medicade payments and dual employment.

Office of Court Administration, Controls OverOvertime Costs (2011-S-2)
Based on a random sample of 196 overtime payments, auditors found 110 lackedrequired written pre-approval for scheduled overtime and 86 lackeddocumentation to support that a required review was done to identifyalternatives for unscheduled overtime. OCA's Financial Management InformationSystem summary level overtime reporting was not being routinely provided to thecourts for monitoring purposes and no user training for the System had takenplace in years. Auditors recommended OCA ensure that supervisory staff complywith requirements for written preapproval of scheduled overtime and documentedanalysis of potential steps to avoid unscheduled overtime; make sure allappropriate steps have been undertaken to control public safety departmentovertime costs; and ensure that the new financial management system is rolledout with necessary user training and support.

New York State Health Insurance Program,Empire BlueCross BlueShield Coordination of Benefits With Medicare Part APayments (2011-S-31)
Empire generally processed claims correctly when it was paid as the primarypayer for patients with both Empire Plan and Medicare coverage. However,auditors found Empire was paid incorrectly as the primary payer on 13 claimstotaling $254,141, when Medicare should have been the primary payer.
Auditors recommended Empire develop controls to help ensure it pays as thesecondary payer when Medicare should be the primary payer; and periodically confirmwith Civil Service the employment status of members who appear to beMedicare-eligible and have active employment status.

SUNY College at Cobleskill, Selected EmployeeTravel Expenses (2012-S-143)
As part of a statewide initiative to determine whether the use of travelmoney by selected government employees was appropriate, auditors examinedtravel expenses for the highest-cost travelers in the state. These employeesincurred more than $100,000 in travel expenses during the three year periodending March 31, 2011. One of these employees worked at the College atCobleskill and had travel costs totaling $181,890. Auditors found that thetravel expenses for the one College employee selected for audit were documentedand adhered to State travel rules and regulations.

SUNY College at Oneonta, Selected EmployeeTravel Expenses (2012-S-145)
As part of a statewide initiative to determine whether the use of travel moneyby selected government employees was appropriate, we audited travel expensesfor the highest-cost travelers in the state. These employees incurred more than$100,000 in travel expenses during the three year period ending March 31, 2011.Three of these employees worked at the College at Oneonta and had travel coststotaling $326,125. Auditors found that the travel expenses for the threeCollege employees selected for audit were documented and adhered to Statetravel rules and regulations.

State Office for the Aging, Disposal ofElectronic Devices (2012-S-39)
During March 2012, the office had amassed 18 computers that were ready forsurplus sale. Using forensic software, auditors analyzed the media componentsof each device and found none contained any readable data and concluded theoffice has complied with requirements to protect sensitive information.

Department of Health Medicaid Payments forDental Consultations (Follow-Up) (2012-F-27)
An initial audit report examined Medicaid payments to dental specialists forconsultation services. Based on a statistical analysis of a sample of claimspaid to ten dental specialists, auditors estimated the claims for thesespecialists alone accounted for at least $1.2 million of Medicaid overpaymentsto as much as $1.3 million. Auditors concluded that if these results held truefor the claims of all other providers of dental consultations during the auditperiod, then New York's Medicaid program overpaid an additional $2.6 million.In a follow-up report, auditors found DOH officials have made significantprogress in correcting the problems identified in the initial report.

City University of New York, New York City Department of Parks andRecreation - Questionable Timekeeping Practices Relating to the Dual Employmentof Stationary Engineers (2011-S-27)
CUNY and Parks both employ stationary engineers, who are responsible for avariety of functions, such as operating and maintaining power plants for parksand maintaining campus buildings for CUNY. Auditors matched the state payroll,which accounts for CUNY employees, with the city payroll, which accounts forParks employees, for the period July 1, 2009 to June 30, 2010, and identifiedten stationary engineers who received combined earnings from both CUNY andParks that ranged from $150,000 to $256,000. Auditors found 338 occasions whereengineers reported being present at both jobs at the same time. In another 155cases, there was no break between the times the staff reported leaving one joband starting their shift at the other. Auditors recommended management increaseoversight of stationary engineers and their supervisors to ensure that allschedule changes are properly documented and approved and implement anautomated timekeeping system and ensure stationary engineers follow regulationsrelating to dual employment.