Open Recommendations

The Commissioner, Wage and Investment Division, should assess and implement, if possible, the capability to provide taxpayers with the option to transfer to the appointment line versus having to hang up and call a different number.

We recommend that the New York State Department of Health work with the New York State Office of Mental Health to improve monitoring activities by increasing the number of case files reviewed when conducting provider site visits to ensure that service plans and subsequent service plan reviews are timely signed and maintained, community rehabilitation claims meet Medicaid reimbursement standards, and services are appropriately authorized. We recommend that the New York State Department of Health work with the New York State Office of Mental Health to improve monitoring activities by providing formal guidance or training to providers to clarify requirements related…

We recommend that New York State Department of Health refund $19,888,031 to the Federal Government.

Use the death information already in its records to input death information on 2.5 million numberholders’ Numident records.

Use death information in Centers for Medicare & Medicaid Services and various state death data files to input death information on approximately 498,000 Numident records.

Develop a methodology to annotate death information onto the Numident records of the approximately 15.8 million remaining non-current payment status beneficiary numberholders identified by our audit.

We recommend that the Centers for Medicare & Medicaid Services work with the DME MACs to do the following, which if in effect during our audit period could have saved Medicare as much as $30,051,107 for wheelchair repairs: review accumulated costs for wheelchair repairs that exceed the federally recommended cost limit, and for those wheelchairs that the DME MACs determine will not remain serviceable for their entire 5-year RUL, enforce Federal requirements by requiring the suppliers that transferred ownership of the wheelchairs purchased on a rental basis to enrollees to furnish replacement wheelchairs to those enrollees at no cost to…

We recommend that the Centers for Medicare & Medicaid Services work with the DME MACs to do the following, which if in effect during our audit period could have saved Medicare as much as $30,051,107 for wheelchair repairs: implement system edits to identify for review claims for repairs made to wheelchairs during their 5-year RUL when the accumulated costs of repairs have exceeded a certain cost limit.

We recommend that the Centers for Medicare & Medicaid Services work with the DME MACs to do the following, which if in effect during our audit period could have saved Medicare as much as $30,051,107 for wheelchair repairs: strengthen Medicare requirements to ensure that DME MACs review accumulated costs of repairs made to wheelchairs (including wheelchairs purchased on a lump-sum basis) during their 5-year RUL that exceed a certain cost limit and use this cost limit as a basis for determining when wheelchairs furnished by suppliers will not remain serviceable for their entire 5-year RUL.

We recommend that the Centers for Medicare & Medicaid Services work with the DME MACs to do the following, which if in effect during our audit period could have saved Medicare as much as $30,051,107 for wheelchair repairs: take appropriate action for suppliers that consistently bill for repairs made to wheelchairs during their 5-year RUL that exceed the federally recommended cost limit or the cost limit used as the basis for determining when wheelchairs furnished by suppliers will not remain serviceable for their entire 5-year RUL (e.g., by educating suppliers on proper billing and recovering improper payments).

(U) Rec. 1: The DoD OIG recommended that the Under Secretary of Defense for Intelligence and Security, through the Defense Intelligence Enterprise Manager for Analysis, provide guidance to the combatant commands and the Defense Intelligence Enterprise on the requirement for a tradecraft evaluation program in order to comply with Intelligence Community Directive 203, "Analytic Standards."

(U) Rec. 3: The DoD OIG recommended that the Under Secretary of Defense for Intelligence and Security issue policy guidance to ensure that the Service intelligence centers and combatant command Joint Intelligence Operations Centers provide ICD 203 training to their respective command's senior analysts and staff members responsible for analytical and editorial review of junior analysts' production items.

Document in special management unit records the reason detainees refuse to return to general population to ensure facility staff do not use disciplinary segregation as a punitive measure for detainees who require protection.

Ensure health screenings are conducted within the first 12 hours after a detainee arrives at the facility, before classifying or determining housing assignment.

Establish a log to maintain a permanent record of all sick call requests, including but not limited to the detainee’s name, A number, a brief description of the complaint, and how the issue was resolved.

Establish and implement a peer review program for nursing staff, and onboard needed mental health staff to contribute to timely medical care.

Develop and communicate an organization-wide Supply Chain Risk Management strategy/plan to manage the supply chain risks associated with the research, development, design, manufacturing, acquisition, delivery, integration, operations, maintenance, and disposal of the CPSC systems, system components, or services.

Develop, implement, and disseminate processes to implement Trusted Internet Connection 3.0, including updating its network and system boundary policies, in accordance with Office of Management and Budget Memorandum 19-26, Update to the Trusted Internet Connections (TIC) Initiative. This includes, as appropriate, the incorporation of Trusted Internet Connection security capabilities catalog, Trusted Internet Connection use cases, and Trusted Internet Connection overlays.

Develop, implement, and disseminate an Identity and Access Management policy and procedures which are in accordance with the most recent National Institute of Standards and Technology guidance.

Finalize and implement the Awareness and Training policy which is currently in draft.

Implement Information Security Continuous Monitoring roles and responsibilities.

Develop mechanisms to ensure Information Security Continuous Monitoring stakeholder accountability.

Develop and implement policies and procedures for maintaining a Continuity of Operations Plan and conducting organizational and system level Business Impact Analyses in accordance with current federal guidance. (e.g., National Institute of Standards and Technology Special Publication 800- 34/53, Federal Continuity Directive 1, National Institute of Standards and Technology Cybersecurity Framework, and National Archive and Records Administration guidance).

Treasury’s Office of Capital Access will ensure that management decision letters are issued on the findings identified by the auditor in the Single Audit report

We recommend the Acting Assistant Secretary for Employment and Training specify within its policy the information states must include in their documentation to support compliance with the requirements to receive grant funds prior to disbursement of the funds.

We recommend the Acting Assistant Secretary for Employment and Training remedy the $136,353,567.50 in questioned costs.

FHFA should consider request for an extension or waiver in accordance with OMB M-22-18 and/or OMB M-23-16 if FHFA is unable to meet the requirements in OMB M-22-18 and/or OMB M-23-16 in a timely manner. If FHFA requests a waiver, FHFA should consider documenting a risk-based decision, and document any compensating controls.

FHFA should remediate past due exploitable vulnerabilities in accordance with CISA’s BOD 22-01 and the OTIM Vulnerability Management Process.

We recommend the Department of Homeland Security Under Secretary for Management update or create departmental policy for components to follow when a contractor requests extraordinary relief under Public Law 85-804.

Establish and implement policies and procedures on how to use appropriate analysis techniques when determining prices are fair and reasonable when GSA scheduled list prices and rates are adjusted, in accordance with FAR 8.

Determine the total additional amount paid to Highlight Technologies, LLC due to using Washington, D.C. labor rates and pursue any applicable remedies to recover costs.

Evaluate all call orders issued under the Highlight blanket purchase agreement for compliance with the Limitation on Subcontracting Rule per 13 CFR § 125.6 and pursue any applicable remedies.

Rec. 2: The DoD OIG recommended that the Program Executive Officer, Ground Combat Systems, working with the Director of the U.S. Army Tank-automotive and Armaments Command Integrated Logistics Support Center and in collaboration with Anniston Army Depot officials, conduct a review as required by DoD Instruction 4151.21, "Public-Private Partnerships for Product Support," of the Total Integrated Engine Revitalization workshare public?private partnership with Honeywell. During the review, the Program Executive Officer, Ground Combat Systems, working with the Director of the U.S. Army Tank-automotive and Armaments Command Integrated Logistics Support Center, should identify and document benefits of the partnership, establish metrics to…

Rec. 5: The DoD OIG recommended that the Assistant Secretary of Defense (Sustainment) update DoD Instruction 4151.21, "Public-Private Partnerships for Product Support," to establish an oversight structure to ensure that the Secretaries of the Military Departments are implementing their responsibilities as assigned in DoD Instruction 4151.21, "Public-Private Partnerships for Product Support."

Rec. 8: The DoD OIG recommended that the Assistant Secretary of Defense (Sustainment) update DoD Instruction 4151.21, "Public-Private Partnerships for Product Support," and assign the Secretaries of the Military Departments the responsibility to verify that officials developing and implementing public-private partnerships receive public-private partnership training, including LOG 0060, "Public-Private Partnerships" or its equivalent offered by the Defense Acquisition University.

Treasury OIG pursue obtaining documentation from Tennessee personnel and ensure reporting corrections are made. Further, based on Tennessee’s responsiveness to Treasury OIG’s requests and its ability to provide documentation and remove ineligible transactions, Castro recommends Treasury OIG determine if a focused audit is feasible for Grants greater than or equal to $50,000 and Aggregate payments to individuals. Treasury OIG and Castro met with Tennessee management to discuss the questioned costs. Tennessee management stated they would provide additional documentation to Treasury OIG to support both the unsupported and ineligible costs.

Treasury Office of Capital Access will follow-up to obtain the status of these Single Audit findings.

We recommend that the General Deputy Assistant Secretary, Office of Policy Development and Research, and the Deputy Chief Information Officer, Office of the Chief Information Officer develop the project management documents, as required by HUD's Project Planning and Management Life Cycle V2.0 policy, including obtaining required approvals and ensuring that an adequate project risk management process is established for identifying, analyzing, and responding to project risks.

We recommend that the General Deputy Assistant Secretary, Office of Policy Development and Research; the Deputy Chief Information Officer; and the Director, Office of Disaster Recovery, identify and incorporate at least one additional data source into the Disaster Recovery Data Portal to further assist grantees with duplication of benefits assessments.

Implement measures to uniformly assess cost savings, effectiveness, and return on investment for automation enhancements, including bots, that affect manual workloads.

Issue available unused licenses for bot-related software to technicians.

(U) Rec. 1.a: The DoD OIG recommended that the Under Secretary of Defense for Acquisition and Sustainment in coordination with the Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD, direct the F-35 Joint Strike Fighter Joint Program Office, Program Executive Officer to coordinate with the Lockheed Martin and Pratt & Whitney to ensure that the U.S. Government has access to a complete and accurate population of Joint Strike Fighter inventory necessary to meet operational and financial reporting requirements.

(U) Rec. 1.b: The DoD OIG recommended that the Under Secretary of Defense for Acquisition and Sustainment in coordination with the Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD, direct the F-35 Joint Strike Fighter Joint Program Office, Program Executive Officer to develop and implement a process to ensure that Lockheed Martin and Pratt & Whitney are meeting contract requirements including access and delivery to a complete and accurate population of Joint Strike Fighter inventory necessary to meet operational and financial reporting requirements and delivery of inventory information to meet all financial reporting standards, similar to the financial information that…

(U) Rec. 1.c: The DoD OIG recommended that the Under Secretary of Defense for Acquisition and Sustainment in coordination with the Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD, direct the F-35 Joint Strike Fighter Joint Program Office, Program Executive Officer to develop and implement a process to ensure the F-35 Joint Strike Fighter Joint Program Office is using contracting mechanisms that are currently in place to ensure all reporting standards are met.

(U) Rec. 1.d: The DoD OIG recommended that the Under Secretary of Defense for Acquisition and Sustainment in coordination with the Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD, direct the F-35 Joint Strike Fighter Joint Program Office, Program Executive Officer to develop and implement a process to ensure the F-35 Joint Strike Fighter Joint Program Office holds the contractor accountable for not meeting contract requirements.

(U) Rec. 1.e: The DoD OIG recommended that the Under Secretary of Defense for Acquisition and Sustainment in coordination with the Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD, direct the F-35 Joint Strike Fighter Joint Program Office, Program Executive Officer to develop, for future contracts, clear expectations regarding the contractor's responsibilities for meeting financial reporting standards and clearly linked contracting mechanisms to hold the contractor accountable if financial reporting requirements are not met.

(U) Rec. 2.a: The DoD OIG recommended that the Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD, coordinate with all stakeholders to develop a plan of action for the accountability and reporting of Joint Strike Fighter inventory that addresses the existing material weakness, as well as the impact it will have on the component level financial statements.

(U) Rec. 2.b: The DoD OIG recommended that the Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD, determine a means of reporting or disclosing the value of Joint Strike Fighter material on the DoD financial statements for the FY 2023 financial statements.

We recommend the DHS Chief Financial Officer, Assistant Director of the Financial Management Bankcard and Review Branch ensure that Component Primary Organization Program Coordinators at DHS Headquarters, Coast Guard, and the DHS Office of Homeland Security Situational Awareness update component-level Purchase and Fleet Card Program policies and procedures to align with current DHS requirements and component-level needs to ensure policy and procedures are clear and consistent to minimize gaps in roles and responsibilities and processes critical to the operation of the Purchase and Fleet Card Programs.

We recommend the DHS Chief Financial Officer, Assistant Director of the Financial Management Bankcard and Review Branch ensure that Component Primary Organization Program Coordinators at DHS Headquarters, Coast Guard, and the DHS Office of Homeland Security Situational Awareness develop an approach to ensure that Purchase and Fleet Card Program accounts are monitored in accordance with regulations and Department and component policies and procedures to ensure: • purchase and fleet card spending limits are established based on procurement need (i.e., evaluating spending limits and cardholder spending patterns); • accuracy and completeness of Purchase and Fleet Card Program records; • retention of…