Federal Reports

Williams Adley found that FEMA did not ensure that the Puerto Rico Department of Housing (PRDOH) established and implemented policies, procedures, and practices to account for and expend Public Assistance (PA) grant funds according to Federal regulations and FEMA guidance. Specifically, PRDOH did not have sufficient controls over its processes for claiming force account labor costs. This occurred because FEMA did not provide adequate oversight and ensure PRDOH correctly entered its employees’ timesheets into the payroll system, increasing the risk of fraud that might occur and not be detected. We made two recommendations to improve PRDOH’s management of FEMA PA funds, ensuring they are expended according to Federal regulations and FEMA guidance. FEMA concurred with the recommendations.

In New York, adult day care facilities provide functionally impaired adults with socialization, supervision and monitoring, and nutrition services in a protective setting. Beneficiaries enrolled in New York's Medicaid managed long-term-care program receive adult day care services from providers contracted with Medicaid managed care organizations (MCOs). New York's health and safety requirements for adult day care facilities are detailed in its MCO contract approved by the Centers for Medicare & Medicaid Services (CMS). Our audits of adult day care facilities in six States identified multiple health and safety issues that put vulnerable adults at risk; therefore, we decided to review similar facilities in New York.

In accordance with our Annual Performance Plan Fiscal Year (FY) 2019, OIG conducted this follow-up audit to determine whether the Department (1) took appropriate corrective actions in implementing the 10 recommendations in Report No. OIG-2013-04 and (2) implemented actions correcting the deficiencies identified in the report. Our scope included existing controls and guidance addressing recommendations outlined in our previous report as of September 30, 2019.