Federal Reports

Our Objective(s)To determine (1) whether Bowman & Company, LLPs work complied with the Single Audit Act of 1984, as amended, and the Office of Management and Budget's Uniform Guidance, and the extent to which we could rely on the auditor's work on the U.S. Department of Transportations (DOT) major programs, and (2) whether the Delaware River Port Authoritys reporting package complied with the reporting requirements of the Uniform Guidance.
Why This AuditDuring the fiscal year that ended on December 31, 2022, the Delaware River Port Authority expended approximately $32 million from DOT programs. Bowman & Company determined DOTs major programs were FTAs Federal Transit Cluster, FHWAs Highway Planning and Construction Cluster, and OSTs National Infrastructure Investments Discretionary Grant Program. We performed a quality control review on the single audit conducted by Bowman & Company to ensure compliance with all Federal laws and regulations.
What We FoundReview of Audit Work

Bowman & Company complied with the requirements of the Single Audit Act, the Office of Management and Budget's Uniform Guidance, and DOTs major programs.
We found nothing to indicate that Bowman & Companys opinion on DOT's major programs was inappropriate or unreliable.

Review of Reporting Package

We did not identify any deficiencies that required correction and resubmission of the Port Authoritys reporting package.

RatingWe assigned Bowman & Company an overall rating of Pass.

VA asked the OIG to conduct an audit of a contractor whose billing practices were concerning. The contractor, which provided eligible veterans with wheelchair van and other nonemergency transportation services to and from medical appointments in a certain VA healthcare system, invoiced VA about $11.17 million between January 1, 2019, and December 31, 2021, under this contract.

The OIG conducted an assertion-based attestation examination and found the company may not have complied with contract terms related to billing for veteran transportation, resulting in an estimated $1.81 million in potential overbillings between January 1, 2019, and December 31, 2021. Of this amount, $1.34 million was related to unclear contract terms and the company’s methodology for billing remote trips with multiple stops as though each drop-off was a separate trip.

The OIG also found that the company used mileage estimates instead of miles traveled and may have misclassified trips, with those errors resulting in potentially overbilling VA by an additional $470,537. According to the contractor, VA did not object or instruct the company to bill differently. VA issued a contract modification in April 2022, addressing billing of remote trips. The OIG found that the vendor complied with the billing terms of the modification for trips identified as remote. Subsequently, VA set a flat fee for each pickup and drop-off, removing the requirement to calculate billings by trip.

Except for the potential overbillings giving rise to the qualified opinion, the OIG team found the company’s assertion that it billed in accordance with the terms and conditions of the contract was fairly stated in all material respects. The OIG recommended—and VA agreed—that VA should confer with its Office of General Counsel on whether any funds could or should be recouped.

Our investigation determined that an Amtrak manager based in Philadelphia likely forged an employee’s signature on his final disciplinary waiver and a second disciplinary waiver for another employee in December 2022. On March 31, 2025, the manager was placed on administrative leave pending termination. He retired on April 8, 2025, and is no longer eligible for rehire.

Section 487(a)(17) of the Higher Education Act of 1965, as amended (HEA), requires postsecondary schools participating in Title IV programs to annually report data, including data relevant to students’ cost of attendance and financial aid and the schools’ graduation rates, to the U.S. Department of Education’s (Department) Integrated Postsecondary Education Data System (IPEDS) to the satisfaction of the Secretary The objective of our inspection was to determine whether the National College of Business & Technology Company, Inc., doing business as NUC University (NUC University), reported verifiable data to IPEDS for the 2020–2021 reporting period. We found that NUC University did not always report verifiable data to IPEDS for the 2020–2021 reporting period. The total amount of grant or scholarship aid that NUC University students received for the 2020–2021 reporting period and the number of full-time undergraduate students who were enrolled in the fall of 2020 and seeking their first postsecondary certificate or degree that the school reported to IPEDS were not verifiable. In addition, the number of students who were full-time undergraduate students who began attending the school during academic year 2015–2016, were seeking their first postsecondary certificate or degree, and completed their program of study by the end of academic year 2020–2021 (150 percent of the normal time) that NUC University reported to IPEDS were not verifiable. While not all reported data were verifiable, the average tuition and fees, books and supplies, room and board, and other expenses charged to full-time undergraduate students who were seeking their first certificate or degree that the school reported to IPEDS for the 2020–2021 reporting period were verifiable. NUC University did not always report verifiable data to IPEDS because it did not design and implement procedures for collecting, consolidating, assessing the reliability of, and reporting data to IPEDS.

This Office of Inspector General (OIG) Healthcare Facility Inspection program report describes the results of a focused evaluation of the care provided at the VA Bronx Healthcare System in New York.

This evaluation focused on five key content domains:
  •    Culture
  •    Environment of care
  •    Patient safety
  •    Primary care
  •    Veteran-centered safety net

The OIG issued no recommendations.