Did they fix it?

"Our follow-up review revealed that these issues have not been adequately addressed and remain unresolved, as discussed below:"

"This audit was undertaken in response to OSA’s audit of the Martha’s Vineyard Regional Transit Authority (No. 2012-1277-6A), in which OSA found that that Authority had to borrow funds to meet its expenses until it received unpaid local assessment (LA) funding, a practice that resulted in increased interest costs to the Authority."

"Our follow-up review disclosed that the Authority’s ability to reoccupy vacant units within DHCD’s guidelines remains an issue."

"MBCC has not implemented policies, procedures, and monitoring controls to ensure compliance with Chapter 647 of the Acts of 1989 as recommended in our prior audit."

"In our prior audit (No. 2016-0201-3E), we found that Northern Essex Community College (NECC) did not properly record required information on its fixed asset inventory list, conduct a complete annual inventory or any inventory testing of its fixed assets, or designate an inventory coordinator."

"A previously issued OSA audit report (No. 2012-1374-3C) disclosed significant weaknesses in MassHealth’s claim-processing system for drug tests, which resulted in millions of dollars in potentially improper payments."

"Roxbury Community College (RCC) did not address issues in prior audit findings regarding the rental process and related fees for the Reggie Lewis Track and Athletic Center (RLTAC)."

"In our prior audit, we found that some contract employees worked without current contracts."

"The issue of not conducting SORI checks was also discussed in our prior report."

"This is the second comprehensive, multi-entity audit report released by OSA focused on state employee settlement agreements, with the first report being issued on January 28, 2025."

"Our prior audit of BCDA (No. 2014-1261-3J) found that some forfeited funds were not remitted to BCDA by local law enforcement agencies until up to 232 days after cases were disposed of."

"During our prior audit of BCDA (Audit No. 2018-1261-11J), we found that some forfeited funds were not deposited by BCDA until up to 780 days after cases were disposed of."

"During our prior audit of BCDA (Audit No. 2018-1261-11J), we found that the agency’s internal control plan had not been updated since 2016."

"DCR has not taken measures to fully address four of the issues we had previously identified."

"DDS did not fully implement our recommendations during the audit period from our previous audit (Audit No. 2020-0234-3S)."

"The audit team determined that DDS did not fully implement our recommendation during the audit period from our previous audit (Audit No. 2020-0234-3S)."

"In our prior audit of DYS (Audit No. 2019-0512-3S), it was recommended that DYS take measures to more effectively manage its 51B report resolution process."

"In our prior audit, we found that the Disabled Persons Protection Commission (DPPC) did not ensure that required forms were signed to document that alleged abusers were advised of their rights before being interviewed."

"Our prior audit revealed that, contrary to state regulations, DPPC did not always complete Initial Responses (IRs) and 19C reports within established timeframes."

"The issues that still need improvement are developing written procedures and implementing controls for case management, completing a compliant ICP, and submitting a compliant annual report to the Legislature."

"Based on its response, EOEA must continue to take measures to address our concerns from our prior audit report (No. 2018-0004-3S), issued in October 2018, which found that EOEA did not report seven incidents of serious abuse to DAs’ offices as required."

"I must note, however, that our current findings mirror some of the same findings in our office’s previous audit released in 2020, under my predecessor."

"We note that our most recent audit of FRLP, issued on June 11, 2020, found similar conflict of interest concerns, which were at that time related to three board members and $121,874 in payments."

"Since 2013, the Department of Elementary and Secondary Education (DESE), through its charter renewal process, has identified a variety of issues with DLA’s operations, including board governance, and has instructed the school to take measures to correct these deficiencies (see Appendix)."

"Although MCSW has established policies and procedures as corrective actions based on the findings from our 2020 audit (Audit Report No. 2020-1458-3S), these measures were only implemented in January 2022."

"In our two previous audits (2008-0044-4T, issued November 13, 2008, and 2016-0044-4A, issued August 18, 2017), we reported that the Massachusetts Department of Transportation’s (MassDOT’s) Aeronautics Division had not documented and tested a business continuity plan (BCP) to restore mission-critical and essential business functions in the event of an emergency."

"This issue was also identified and discussed during our previous audit (Audit No. 2022-1461-3A); however, it has still not yet been resolved."

"The purpose of this follow-up audit was to determine whether MSLC had effectively resolved the issues OSA identified during our previous audit No. 2013-0089-3S, which covered the period July 1, 2010 through September 30, 2012."

"During our current audit, we found that MSRB had not taken measures to address this issue fully."

"This issue was also identified during our previous audit (Audit No. 2022-0496-3A) and has not been resolved."

"In our prior audit of NWDA (No. 2018-1260-3J, dated November 29, 2018), the audit team found that the JDP “does not collect data or conduct post-completion outcome evaluations to determine the program’s effectiveness.”"

"In a previous audit (No. 2012-1374-3C), OSA identified significant weaknesses in MassHealth’s claim-processing system for drug tests and screens that resulted in millions of dollars of improper claim payments."

"This improvement is particularly striking when contrasted against the prior audit of the OCME by the OSA (released in 2017), which found that only 42% of autopsy reports had been completed within 90 days."

"In our prior audit (No. 2016-1408-3S) of the Sex Offender Registry Board (SORB), we found that SORB did not assign final classifications for 63 incarcerated first-time sex offenders at least 10 days before their earliest possible release dates."

"In our prior audit (No. 2016-1408-3S) of SORB, we found that SORB did not ensure that it had current addresses for sex offenders considered in violation."

"Our prior audit (No. 2012-1452-3A) had also found that SRA did not file its annual audit report for fiscal year 2011 with OSA within the required timeframe."

"During a prior audit, the Office of the State Auditor found that SRA did not have an internal control plan and discussed this matter with the authority."

"Despite the recommendation in a previous audit by the Office of the State Auditor, issued in 2014, SOPS did not establish or implement policies, procedures, or related internal controls to ensure that it submitted required reports to the House and Senate Committees on Ways and Means and that those reports were signed by the executive director."

"SCSD did not implement our prior recommendations to establish policies and procedures over the monitoring of its healthcare vendor to ensure that the vendor complied with SCSD’s internal healthcare policies related to sick calls (SCSD’s Inmate Care and Treatment Policy S604)."

"The Veterans Home at Chelsea did not implement the monitoring controls recommended from our previous audit to ensure that it documents the need or approval for Nursing Department overtime, including incremental overtime, as required by its Overtime Policy 180-11-2022A."

"Although BCC has made improvements as noted, it still needs to further update and enhance its ICP to be in compliance with OSC guidelines."

"Our follow-up review disclosed that there are over 20,000 applicants on the Authority's waiting list, and the average unit turnaround time is 107 days."

"However, BCDA needs to continue its efforts to fully resolve these issues, as discussed below."

"Our follow-up audit disclosed that CCCC has not taken sufficient corrective action to address prior audit issues regarding (a) improvements in Federal Work Study (FWS) program internal control procedures and (b) student status changes not submitted as required."

"Our follow-up review disclosed that although the Authority had taken corrective action to remedy one previously noted issue, the remaining 20 instances of noncompliance with the State Sanitary Code remained unresolved."

"While studies of indigency and legislative initiatives have been made, no procedures have been put in place to ensure that only eligible people are being provided state-funded legal counsel."

"Finally, we determined that that the Authority had resolved most of the issues noted in our prior audit report but still needed to take measures to resolve its problems with vacancy turnaround, which are described in detail in this report."

"The absence of a formal written DCR-wide inspection policy for the Cottage Program represents a significant control deficiency, and DCR’s failure to perform inspections heightens the risk that problems identified by our 2005 audit may remain unaddressed."

"Based on this peculiar service utilization pattern and the fact that prior OSA audits have identified instances of the misuse of LUSA funding1, OSA initiated an audit of DDS’s administration of LUSA funding."

"Our follow-up audit disclosed that this issue has not been resolved despite EEC’s continued efforts."

"Our prior audit report (2008-0012-3S), issued on October 19, 2010, also noted that DFS was not fully compliant with OSC inventory control guidelines and its own control procedures for inventory."

"Prior audit result unresolved—DPS’s internal control plan does not comply with OSC guidelines."

"Our current audit indicated that DYS has not implemented our prior audit recommendation to develop a BCP."

"2. Prior finding unresolved—DALA needs to comply with its statutory reporting requirement."

"3. Prior finding unresolved—Improvements are needed in developing an internal control plan and conducting periodic risk assessments."

"We found that DOB had a draft Continuity of Operations Plan (COOP), dated February 2011, that provided detailed procedures to be performed to sustain key business functions during and after a disruption of computer operations."

"One hospital, owing $227,087, is delinquent on payment."

"Prior Audit Results Unresolved"

"Our prior audit, No. 2009-0179-7T, disclosed that during the period July 1, 2007 to November 11, 2009, FSU had not reported occurrences of missing or stolen computer equipment to the Office of the State Auditor (OSA) in accordance with Chapter 647 of the Acts of 1989, An Act Relative to Improving the Internal Controls within State Agencies."

"Our follow-up review found that the average turnaround time for vacant units had increased to 71 days, resulting in a lost opportunity to earn approximately $13,610 in potential rental income."

"Our follow-up audit disclosed that GCC did not make the proper enhancements or improvements to its NSLDS reporting since our last audit."

"Our follow-up review revealed that although LHAND had taken steps to address these issues, improvements were still necessary, as discussed below."

"Our follow-up audit disclosed that MassBay has not taken sufficient corrective action to address prior audit issues regarding (a) accurately reporting student status changes on a timely basis and (b) the determination of the status of outstanding checks, as discussed below."

"Our follow-up audit disclosed that Massachusetts Bay Community College (MassBay) has not taken sufficient corrective action to address prior audit issues regarding (a) accurately reporting student status changes on a timely basis and (b) the determination of the status of outstanding checks, as discussed below."

"Our follow-up audit disclosed that MassArt has not taken sufficient corrective action to address prior audit issues regarding: (a) the issuance of Disbursement Notification Letters to students receiving Federal Direct Loans (FDL) in compliance with federal requirements, (b) the Federal Work Study (FWS) internal control and payroll procedures, (c) the return of Title IV funds, and (d) improvements and enhancements to its Internal Control Plan (ICP)."

"Our follow-up review revealed that the MCCA’s controls over its fixed-asset inventory were still deficient."

"During our prior audit, we found that the Aeronautics Division had not documented and tested a business-continuity plan in conjunction with MassDOT IT to provide for the timely restoration of mission-critical and essential business functions."

"Our audit included a review of the status of audit results and recommendations regarding logical access security and business continuity planning noted in our prior IT audit report (No. 93-0506-4C), issued June 30, 1993."

"During our current audit, we determined that MITCI had failed to fully implement our prior audit recommendation."

"Our follow-up audit disclosed that MMA has not taken sufficient corrective action to address prior audit issues regarding (a) reporting student status changes on a timely and accurate basis, (b) improvements in Federal Work Study (FWS) internal controls, and (c) improvements and updating of its Internal Control Plan (ICP)."

"Our follow-up review disclosed that the MRC has implemented internal controls designed to ensure that all employee timesheets are reviewed and approved by the employee’s supervisor."

"Our prior audit (No. 2008-0089-3S) raised questions regarding internal controls, policies, and procedures related to sales agents’ ability to illicitly scan unsold instant tickets to determine which ones were winning tickets, a practice commonly known as peeking."

"Our current audit determined that MSLC still considered the issue closed and that no effort had been undertaken to institute a policy establishing random checks of employee activity, including the cross-checking of employee name and Social Security data against payment lists of MSLC game prizewinners, as a condition of employment."

"However, MV still has not established other effective processes to collect and verify employment information from its venture-capital companies."

"Our current audit found that the Authority did not address our prior audit finding regarding unauthorized salary and overtime payments to the Executive Director and maintenance employee."

"Our current review of vacancy turnaround time and vacancy reporting revealed that these prior issues had not been adequately resolved."

"During our current audit, we found that the Authority still has not properly updated its Management Plan."

"Our follow-up review indicated that these issues had not been fully resolved, as discussed below."

"Our follow-up review indicated that these issues remained unresolved."

"In our prior audit of MPTC (No. 2011-0053-3S), we found that the committee lacked adequate internal controls over its inventory of property and equipment."

"Our prior audit (No. 2010-0729-3A) of the Natick Housing Authority, which covered the period July 1, 2007 through September 30, 2009, found that the Authority’s average turnaround time for reoccupying units was 120 days."

"Our current audit revealed that NCPFC still has not adequately updated its internal control plan or conducted a risk assessment and did not report two cash shortages to OSA."

"Our prior audit (No. 2006-1112-3O) of the Norfolk Division of the Superior Court Department (NSC), which covered the period July 1, 2004 to August 18, 2006, revealed that NSC needed to strengthen its internal controls over the forfeiture of bail funds after a defendant does not make his or her required court appearance and the judge issues an order of default."

"However, our review indicated that NSCC still could not verify the performance of an annual physical inventory or reconcile computer equipment (physical inventory) to NSCC’s inventory system of record."

"The Office of Jury Commissioner is still not properly administering its contract with a software company."

"OJC still needs to implement better access security controls over its database."

"Several previously issued OSA audit reports have disclosed significant weaknesses in the MassHealth Dental Program’s claims processing system, which resulted in millions of dollars in unallowable and potentially fraudulent claims."

"During previous audits, we identified other dental providers who had received payments for oral/facial photographic images contrary to state regulations."

"Further, Dr. Asaker’s claims to MassHealth did not use the SA modifier to indicate that a non-independent nurse practitioner had performed services billed to MassHealth."

"Our prior audit report disclosed that the AGO had not conducted annual physical inventories and reconciliations or ensured that its inventory records were complete by including total costs and asset identification numbers, as required by the OSC."

"Prior OSA audits of OCME identified the same problems with its cremation view fees."

"Our prior audit report, Independent State Auditor’s Report on MassHealth’s Administration of Dental Claims, No. 2009-8018-14C, dated November 16, 2010, identified that DentaQuest’s claims processing system did not include edits to detect and deny claims for dental services including orthodontics that violated state regulations."

"Our prior audit report, Independent State Auditor’s Report on MassHealth’s Administration of Dental Claims, No. 2009-8018-14C, dated November 16, 2010, identified that DentaQuest’s claims processing system did not include edits to detect and deny claims for orthodontic services that violated state regulations."

"Our follow-up audit disclosed that SSU has not taken sufficient corrective measures to address the issues raised in a prior OSA report (No. 2004-0184-4T) regarding (a) inventory controls over computer equipment and (b) enhancements to the disaster recovery and business continuity plans, as discussed below."

"In our previous audit report (No. 2011-1404-3A), we stated that the plans due on March 1, 2011 and March 1, 2012 were also not filed on time, and we recommended that DCR and SEC work together so that SEC could fulfill its operational and managerial responsibilities."

"Our prior audit (No. 2008-1404-3A) found that the SEC had not established a business and spending plan in accordance with Chapter 6, Section 182B(j), of the General Laws."

"Our follow-up review disclosed that the MRC continues to make progress in ensuring that all employee timesheets are properly reviewed and approved by the employee’s supervisor."

"Our follow-up review disclosed that the MRC continues to improve documentation regarding financial and statistical data reported in its annual RSA-2 report; however, additional improvements are needed."

"Our follow-up review revealed that although the Authority had taken steps to address these issues, further action is required, as discussed below:"

"In this performance audit, we followed up on issues we identified during our prior audit of STCC (No. 2010-0205-12S), including examining the inventory process for fixed assets and expenditures made with procurement cards (ProCards)."

"Prior Audit Finding Unresolved—Inaccurate State Election Campaign Fund Balance"

"Although the Library has a documented Continuity of Operations Plan (COOP), the plan has not been enhanced to include instructions necessary for continuation of operations to provide library-related services at an alternate location."

"Our prior audit indicated that there was limited evidence that formal planning had been performed to restore TDC-based business operations in the event that automated systems and supporting technology were inoperable or inaccessible, or that operational areas within the courthouse were inaccessible."

"The survey was initiated after the results of audits at nine District Courts4 identified that administrative probation fees were not always being properly or consistently assessed to individuals on administrative probation as of June 30, 2009 at three of the nine courts."

"Specifically, although UMD had adequately addressed the prior audit issues relating to compliance with Chapter 647 of the Acts of 1989 and user account management controls, the prior audit issues relating to inventory controls over computer equipment, management of keys for physical security, and disaster recovery and continuity planning remained unresolved."

"Our current review found that because of the turnover in staff during our audit period, the Authority could not assure us that our prior recommendations were implemented and the 2006 and 2007 1099 forms were issued."

"Our follow-up audit found that WJC continues to perform an annual physical inventory of its fixed assets and reconciles it to the court’s perpetual inventory records."

"a.Inadequate Accounts Receivable System - Unresolved"

"Our current audit indicated that these prior issues had been partially resolved, as discussed below."

"Our prior audit of CPCS (No. 2011-1104-3C) noted that OCP had not established a statewide standard practice in district courts to determine indigency."

"During our current audit, we found that OCP has established standard policies and procedures in this area at all courts."

"DPPC has made some improvements in the areas reviewed since our prior audit (No. 2015-0046-3S)."

"The Disabled Persons Protection Commission (DPPC) made progress in applying the recommendations from our previous audit (Audit No. 2020-0046-3S) for Finding 2, which stated, “DPPC does not always complete its investigations within the required timeframes or document the reasons for not doing so.”"

"During both of these reviews, the accounting firm noted that the MBTA had made significant progress but had not yet fully implemented all of the suggested changes."

"During the current audit, we found that MSCBA has since developed a BCP, but it did not meet the requirements outlined by the Executive Office of Technology Services and Security (EOTSS)."

"In the current audit, we again identified deficiencies in MSCBA’s ICP."

"The MassHealth Office of Long Term Services and Supports (OLTSS) is in the process of developing and promulgating provider regulations for the GAFC program."

"Our follow-up review determined that the Authority has yet to receive all funding for its capital modernization projects."

"Our follow-up review indicated that the feasibility study has been completed."

"During our follow-up audit, we determined that the Bristol County District Attorney’s Office (BCDA) has begun to address the issues identified in our prior audit report regarding (a) updating and improving its internal control plan (ICP) and developing specific policies and procedures to support its ICP and (b) accounting for seized funds."

"Our follow-up review indicated that the Authority has partially resolved these issues, as follows:"

"Our follow-up review indicated that CPCS had taken some action to address these issues."

"Although these steps taken by CPCS should decrease the amount of overcharging, additional verification steps could be taken to further improve the accuracy of bills being paid."

"Our follow-up review revealed that staff attorney evaluations, except for attorney-in-charge evaluations, were being performed."

"Our review of these reports and discussions with DHE and Segal officials disclosed that certain issues identified in these reports still needed to be addressed."

"Our follow-up review indicated that, although the DST has taken steps to address these prior issues, further improvements were necessary, as discussed below:"

"4. Prior finding partially resolved—DALA needs to adopt internal controls to address its case-management problems."

"5. Prior finding partially resolved—Service delivery could be improved by implementing satisfaction surveys."

"We also followed up on a finding from a prior audit (No. 2011-0100-7T) related to DOB’s business continuity plan and management’s corrective action and found that management had not completely addressed the finding (Other Matters)."

"One hospital, owing $833,124, is on a quarterly payment plan and is current on payments."

"One hospital, owing $3,684,484, closed in 1994 and DHCFP is participating in a legal dissolution of the assets."

"Septic-system repairs are in progress."

"Our follow-up review disclosed that although the Authority has taken some corrective action to remedy these issues, further improvements are needed, as discussed below:"

"Our follow-up audit indicated that the EOEA had taken steps to address these issues but some remained partially resolved, as discussed below:"

"We did note that during our current audit, FSU officials developed a written procedure in which Campus Police will use a specific code for missing/stolen state property to facilitate the generation of computer reports that can be used to ensure that the reporting requirements of Chapter 647 are adhered to."

"Our follow-up audit disclosed that GCC has made limited progress in updating its ICP."

"Our current audit revealed that this issue has been partially resolved."

"During our current audit period, HSC developed an ICP and performed a risk assessment."

"Our follow-up review, covering a 33-month period, determined that potential lost income decreased by $4,986 to $11,543 and the Authority is currently making every effort to fill vacant units within the timeframe mandated by DHCD."

"Improvements Needed in Justifying and Documenting Expenditures for Travel and Meals (Partially Resolved): Our prior report disclosed that MBCC incurred questionable expenditures totaling s h () n n r because they did not show a clear relationship to MBCC's mission, did not denote a clear business purpose, did not clearly document participants, and were not consistent with guidelines set forth by the Board of Higher Education's (BHE) "Standards for the Expenditures of Trust Funds.""

"However, our follow-up review indicated that the MBTA had yet to collect any of these disputed funds from the designer."

"Our follow-up review disclosed that although the MRC is making progress in documenting support to back up financial and statistical data reported on its annual RSA-2 report, additional work remains to be done."

"Prior audit results partially resolved—Accounts payable and receivable to and from retiree estates were not recorded in MTRS’s financial records."

"During our current audit, we determined that MV had implemented our prior audit recommendation to include only jobs that were created in Massachusetts in these reports."

"PRIOR AUDIT RESULTS PARTIALLY RESOLVED — AUTOMATED FAREBOXES ARE NOT PROVIDING ADEQUATE CONTROL OVER FIXED BUS ROUTE REVENUE COLLECTIONS"

"Our current audit found that the above recommendations were implemented."

"Based on our current audit work, KPMG’s fiscal year 2013 testing of MMIS’s IT controls, and the corrective action planned by EOHHS to resolve our prior audit issues, we have determined that the claim data obtained were sufficiently reliable for the purposes of this report."

"MassHealth will re-initiate a review of Dr. Asaker based on the State Auditor’s report and MassHealth’s previous audit findings."

"Based on our current audit work, KPMG’s fiscal year 2013 testing of the MMIS information-technology controls, and the corrective action planned by EOHHS to resolve our prior audit issues, we have determined that the claim data obtained were sufficiently reliable for the purposes of this report."

"Prior Audit Results Partially Resolved"

"Our prior audit report (No. 2003-0072-2S) disclosed that inadequate administrative controls and an outmoded public-charities database had hindered the Not-for-Profit Organizations / Public Charities Division’s (NPO/PCD’s) enforcement of Massachusetts laws requiring accountability by all public charities engaging in charitable work or fundraising in the Commonwealth."

"According to the survey results, MassHealth reported that it has acted, or will act, on implementing 31 of 37 recommendations: 15 are fully implemented and 16 are in progress."

"Three recommendations were listed as in progress."

"MassHealth reported that one recommendation was in progress: it was seeking recoupment of the funds overpaid to Rite Way in the amount of $17,258,633."

"Three recommendations were listed as in progress."

"Two recommendations were reported as in progress."

"MassHealth reported both recommendations to be in progress."

"MassHealth reported all three recommendations to be in progress."

"According to the survey results, of 11 recommendations, agencies reported that action is in progress on implementing 10."

"MassHealth stated that all seven recommendations specifically made to the agency were “in progress.”"

"OSD, DCF, DDS, and DPH all reported that the recommendation was currently “in progress.”"

"In response to the survey, MassHealth stated that it is in the process of implementing the audit’s recommendation."

"According to the survey results completed, of 23 recommendations, MassHealth reported that it has acted, or will act, on implementing 20: 4 are fully implemented, 10 are in progress, and 6 are planned."

"MassHealth reported that two recommendations were “in progress.”"

"Concerning the recommendations listed as “in progress,” MassHealth is working to develop a master list of service codes to denote the services that the MCOs are contractually required to deliver, as well as the non-MCO-covered and MassHealth-excluded services (as specified in the MCO and CarePlus contracts)."

"Three recommendations were reported as “in progress.”"

"Based upon the survey results, MassHealth has fully implemented 31% of our audit recommendations and the remaining 69% are in various stages of implementation."

"MassHealth stated that, based on the OSA’s audit, it is pursuing reimbursement of $82,316."

"MassHealth stated that, based on the OSA’s audit, it is pursuing reimbursement of $229,256."

"The practitioner has a pending appeal before MassHealth’s Board of Hearings on both the recovery and orthodontic termination."

"Our follow-up review revealed that the Authority has taken steps to repair its buildings."

"WSU is in the process of centralizing travel operations for WSU staff members, faculty members, and students."

"Our prior audit of WCDA identified that improvements were needed in key areas and sections of its Internal Control Plan (ICP)."

"During our current audit, we found that WCDA had updated its ICP."

"Our follow-up review indicated that these issues had not been fully resolved, as discussed below."

"Our current audit revealed that the Authority had adequately resolved these prior issues, as discussed below."

"Our follow-up review indicated that these prior issues had been adequately addressed, as discussed below:"

"Our follow-up review indicated that the Authority has improved its monitoring of tenant accounts receivable."

"Our follow-up review showed that the Authority did have board-approved personnel policies and that the personnel policies and payroll procedures require all Authority employees, including the Executive Director, to complete and sign weekly time sheets that include supervisory approval."

"Our follow-up review found that the Authority now performs its rent re-evaluations internally and has adopted a procurement policy that complies with Chapter 30B of the Massachusetts General Laws and DHCD regulations."

"Our follow-up review confirmed that the Authority has taken corrective action regarding its storage of CORI information."

"Our follow-up audit of travel expenses and operating expenditures found that all expenditures reviewed had proper approvals, were appropriate and allowable, and were processed with the proper supporting documentation."

"Our review of payroll and operating expenditures found that all expenditures had proper approvals and were appropriate, allowable, and in accordance with DHCD regulations."

"Our follow-up review noted that the board has made oversight a priority, and the Authority has increased its operating reserve balance to comply with DHCD regulations."

"Our follow-up audit found that the Authority did adopt a DHCD-approved pet security deposit policy for its elderly/handicapped housing that is consistent with DHCD regulations."

"Our follow-up audit revealed that as of March 31, 2009, the employees had repaid the local retirement system the total amount of $953, and the calculations for retirement withholdings are now being calculated correctly."

"For the audit period, we determined that MV created a strategic plan for the organization."

"purchasing and receiving goods in accordance with its internal policies"

"Based on our audit, we have concluded that BCSC has established adequate controls and complied with applicable laws, regulations, policies, procedures, and other guidance in the areas reviewed."

"During our current audit, we found that DCR had taken measures to fully address only one of the seven issues we identified in our prior audit (one that dealt with the timing and method of payments by DCR employees who were participating in DRC’s Employee Housing program)."

"We were able to confirm that DDS did implement our recommendation related to investigations from our previous audit."

"The audit team was able to confirm that DDS did implement our recommendation from our previous audit related to administrative reviews."

"During our current audit, we found that DALA had developed a system for obtaining feedback on its performance and conducted hearings at alternative sites."

"Did EOEA develop a guidance manual addressing case record documentation practices for referring abuse reports to district attorneys’ (DAs’) offices to reflect the requirements of Sections 5.18(2)(e) and 5.19 of Title 651 of the Code of Massachusetts Regulations (CMR)?"

"Did MBLC implement a post-construction review process of all Massachusetts Public Library Construction Program projects to ensure that that the projects met their goals?"

"We did not identify any exceptions in our testing."

"During our current audit, we found that MSRB had implemented controls, including more frequent death-match analyses, to facilitate communication with external parties regarding matters affecting its operations and ensure that it had access to the most current death data."

"During our current audit, we found that SRA, in response to our prior audit’s recommendations, had developed plans for completing the East-West Parkway, providing and financing a water and wastewater system, and financing future infrastructure requirements; effected better oversight by its board; and improved its internal controls over the procurement of services."

"This issue has been resolved."

"Our follow-up audit disclosed that Berkshire Community College (BCC) has taken corrective action to address four prior audit issues regarding (a) Disbursement Notification Letters, (b) calculation and return of Title IV funds, (c) reporting of student status changes, and (d) Federal Work Study internal control and payroll procedures."

"Our follow-up review indicated that these issues had been substantially resolved, as discussed below:"

"Our current audit determined that the CIDA has resolved this issue and that it currently:"

"Our follow-up audit disclosed that CCCC has taken corrective action to improve its policies and procedures for issuing disbursement notifications to its students to comply with FDL requirements."

"This use of the excess premiums is consistent with our recommendation and could reduce related state borrowing costs by approximately $37 million."

"PRIOR AUDIT RESULT RESOLVED - STATE AGENCIES HAVE TAKEN MEASURES TO ENSURE COMPLIANCE WITH OSD’S AUDIT RESOLUTION POLICY AND HAVE ADDRESSED THE RESOLUTION OF OVER $3.5 MILLION IN DISALLOWED STATE EXPENSES IDENTIFIED DURING AUDITS CONDUCTED BY THE OSA"

"Our follow-up review found that CDC implemented our prior audit recommendations."

"Our follow-up review found that CDC implemented procedures to comply with our prior recommendations."

"Based on our review, we determined that the CPCS had taken measures to implement the recommendations made in our prior audit report relative to various activities performed by the A&O."

"During our current audit, we found that this issue was resolved."

"During our current audit, we determined that the Authority had made significant progress in increasing its Operating Reserve account balance."

"During our current audit, we found that the repayment of the Revolving Fund and the Modernization Fund was resolved via DHCD’s approval of the Authority’s 2009 operating budget."

"During our current audit, we found that the Authority had completed an annual physical inventory as of June 30, 2012 and was maintaining a comprehensive inventory list of assets with applicable data fields that included items’ costs, purchase dates, and descriptions."

"Our follow-up audit found that, working with the Office of the State Comptroller (OSC) and members of the ACF Boston office, the EEC has taken the necessary action to implement an accounts receivable resolution."

"Our follow-up audit disclosed that new income-eligible contracts were finalized, effective September 1, 2009."

"Our audit review noted that drawdown requests were processed timely and in compliance with the TSA."

"6. Prior finding resolved—DALA should consider holding hearings at alternative sites to accommodate users with disabilities and hardships."

"Our follow-up audit disclosed that as a result of significant regulatory reform and an increased emphasis on performing examinations of non-bank entities, the DOB is providing adequate oversight of mortgage brokers and lenders under its authority."

"One hospital, owing $145,235, as of September 30, 1998, paid the liability in full on March 9, 1999."

"The compliance liabilities for the remaining 19 hospitals have been liquidated."

"Our follow-up review revealed that the criteria for determining eligibility for free care at acute care hospitals and freestanding community health centers have been revised under DHCFP Regulations."

"As a result of these revised regulations, several payment plans were implemented and outstanding liabilities to the UCP have consistently decreased since July 1996."

"We conducted a follow-up review of our prior audit of the Dudley Housing Authority (No. 2008-0970-3A), which covered the period February 1, 2006 through April 30, 2008, and found that the Authority has satisfactorily resolved the issues reported in our prior audit relating to (a) issuance of Internal Revenue Service (IRS) Form 1099-MISC to independent contractors and (b) inventory controls."

"Our current audit revealed that the Authority has adequately resolved these prior issues, as discussed below."

"Prior Audit Results Resolved"

"Our follow-up audit work in these areas indicated that EOEA had taken steps to address these issues, as discussed below:"

"Our follow-up review revealed that this issue has been resolved pursuant to the agreement under the April 2, 2010 Fifth Amendment to the lease the Commonwealth of Massachusetts represented by the Department of Conservation and Recreation (DCR) and the FRLP."

"During our current audit, we determined that FSC had developed an ICP and performed a risk assessment in accordance with state law and Trial Court regulations."

"During our current audit, we determined that FSC performed monthly reconciliations of revenue remitted to the Commonwealth to revenue credited to FSC’s revenue accounts in the Commonwealth’s Massachusetts Management Accounting and Reporting System."

"During our current audit, we determined that the Probation Office had improved internal controls to properly segregate cashiering and bookkeeping duties, safeguard cash receipts by depositing the funds with the bank in a timely manner, and record entries in the accounting records in a timely manner."

"Our follow-up audit indicated that GCC has taken corrective action to strengthen its FWS policies and procedures and comply with FWS guidelines."

"Our follow-up audit disclosed that GCC has reviewed and made improvements to its student financial aid policies and procedures regarding institutional agreements."

"Our follow-up audit indicated that GCC has taken corrective action to ensure that the GCC complies with federal Title IV requirements regarding Disbursement Notification Letters."

"Our current audit indicated that all of these deficiencies have been adequately addressed."

"During our current audit, we determined that HSC performed monthly reconciliations of revenue remitted to the Commonwealth to revenue credited to HSC’s revenue accounts in the Commonwealth’s Massachusetts Management Accounting and Reporting System."

"During our current audit, we determined that, as of March 31, 2013, none of the 24 bails held by HSC applied to criminal cases where the defendants were in default or where the bails had been ordered forfeited in open court."

"During the current audit, we found that Holyoke Community College (HCC) had implemented our prior audit recommendations on completing an annual physical inventory of fixed assets, reconciling any differences found, and implementing a process to account for fixed assets taken off campus."

"Has HCC successfully implemented the recommendations of our prior audit regarding improvements to its internal controls over gasoline inventory?"

"Has HCC successfully implemented the recommendations of our prior audit regarding compliance with the reporting requirements of Chapter 647 of the Acts of 1989?"

"Our follow-up review determined that the Authority has completed this process and now maintains an updated master ledger and waiting list."

"Our follow-up review determined that the Town of Hull approved a waiver of payment of PILOT for the period 1997 to 2007."

"Our follow-up review determined that, as of September 30, 2010, tenant accounts receivable decreased to $9,660."

"b. Management of the Endowment Challenge Grant Fund (Resolved): Our prior review noted that fund transfers made to the Massachusetts Bay Community College Foundation, Inc., (a for purposes contrary to 34 Code of Federal Regulations, Part 628."

"c. Prevailing Wage Law (Resolved): Our prior report disclosed that MBCC did not comply with Chapter 149, Sections 26 and 27, of the Massachusetts General Laws concerning the use of prevailing wages under its cleaning contract, which resulted in contractor employees being underpaid a total of $15,671."

"d. Performance Bond Requirements of the Cleaning Contract Resolved): Our prior audit disclosed that, contrary to the terms set forth in the cleaning contract, MBCC did not obtain the required performance bond from its contractor."

"e.Contractor's Payroll Record Certification (Resolved): Our prior audit disclosed that, under the terms of MBCC's cleaning contract, there was no requirement for the contractor to submit certified weekly payroll records for contract billings totaling S103,234."

"f. Employment of Illegal Aliens by the Cleaning Contractor (Resolved): Our prior report disclosed that employees of the cleaning services contractor at MBCC and employees of a Rhode Island- based contractor who worked at other Massachusetts sites used questionable Social Security numbers."

"Our follow-up audit disclosed that Massachusetts Bay Community College (MassBay) has taken corrective action to address two prior audit issues relating to its (a) Internal Control Plan (ICP) and (b) distribution of Disbursement Notification Letters."

"During our follow-up review, we determined that the MBTA had incorporated our prior recommendations to improve the turnaround time and penalties for untimely repairs in the new contract specifications, which were effective December 13, 1999."

"Our follow-up audit disclosed that MassArt has taken corrective action to address two prior audit issues regarding (a) exit counseling sessions, and (b) reporting of student status changes."

"Our follow-up review noted that the MCCA resolved these issues, as follows."

"It therefore appears that the MCCA has responded to our prior recommendation."

"Our follow-up review, using a judgmental sample of expenditures over $100 for fiscal year 1997, revealed no instances of questionable expenditures."

"After further review, we agree with the MCCA that funds in the retained earnings account are not revenue within the definition of Section 7 and thus do not have to be returned to the Commonwealth."

"Our follow-up audit disclosed that MMA has taken corrective action to improve its policies and procedures for issuing disbursement notification letters to its students to be in compliance with Federal Title IV."

"Our follow-up review disclosed that the MRC has taken the necessary corrective action to resolve this issue."

"Our follow-up audit determined MCC has taken corrective action to address and to improve its procedures of reviewing SAP."

"Our follow-up audit disclosed that Massasoit Community College (MCC) has taken corrective action to address four prior audit issues regarding (a) calculation and return of Title IV funds, (b) reporting of student status changes, (c) federal cash management, and (d) its Internal Control Plan (ICP)."

"Our current audit revealed that the Authority resolved this issue and that its unrestricted net asset account is now above the minimum level required by DHCD."

"Our current audit found that this issue has been resolved and that the Executive Director’s hours, indicated on her attendance calendar, are consistent with board policy and with posted office hours."

"During our current audit, we found that MSC had assigned the head bookkeeper the task of routinely updating the check inventory control log."

"During our current audit, we reviewed all six of the refunds made by the Clerk’s Office during our audit period and noted that the office had processed them in compliance with the FSM."

"During our current audit, we determined that MSC properly performed monthly reconciliations of revenue sent to OST to amounts credited to MSC’s revenue accounts in MMARS."

"During our current audit, we determined that all cases that were eligible for abandonment or return were being turned over to OST or private parties consistently and in the time frame required by Chapter 200A, Section 6, of the General Laws."

"Our current revealed that the Authority had introduced new lease addendum forms since our prior audit."

"Our current audit revealed that NCDA had performed a comprehensive risk assessment of its accounting systems and had developed and implemented an ICP compliant with Chapter 647 of the Acts of 1989 and OSC requirements."

"We consider this matter resolved."

"THEFT OF $1,550 IN BAIL FUNDS RESOLVED"

"As a result, receiving, tagging, recording, and distribution duties are now performed by more than one employee, with an adequate level of supervision or oversight."

"Our follow-up audit revealed that the inventory system of record for computer equipment now includes the data field “condition of item” and notes an asset’s status (e.g., not functional, being repaired, obsolete, or designated for surplus) necessary for IT configuration management."

"Our follow-up review indicates that NSCC now enters all computer equipment on the inventory system of record when received, rather than waiting until the items are deployed, which could be months later."

"Our follow-up audit revealed that NSCC now has centralized, documented policies and procedures in place and in effect to control the assignment and use of NSCC’s laptop computers."

"OJC has taken measures to address an issue raised in our previous audit related to ensuring that when employees end their employment or change job responsibilities, their access privileges are either terminated or modified as necessary."

"The OJC resolved our prior audit finding where we recommended that it consider using multiple information sources (e.g., Registry of Motor Vehicles or Department of Revenue data) to compile its annual Master Jury List to increase the number of available jurors."

"The OJC resolved our prior report’s finding regarding improvements needed in juror utilization."

"The OJC resolved our prior report’s finding regarding necessary internal control improvements by developing and documenting a comprehensive Internal Control Plan that supports its policies, procedures, and business objectives and provides sufficient detail to address the risks internal control requirements specific to all OJC operations."

"MassHealth said it had revised its DME and oxygen payment tool as it refers to all repairs of mobility systems, including all components/accessories, to"

"Two recommendations from the audit were reported as fully implemented."

"In response to the post-audit review survey, Asaker Medical Associates stated that it had implemented all five recommendations."

"Cataldo Ambulance Service, Inc. responded that it had implemented three recommendations."

"Hudson Home Health Care, Inc. responded that it had implemented one recommendation."

"Responding to the survey, Hampshire Family Dental and Orchard Family Dental stated that both practices have been taking all steps to ensure that radiographs are only taken in the event of medical necessity."

"MassHealth responded that it has fully implemented the audit’s major recommendation: to establish a process to obtain FFP for eligible inmates who become hospital inpatients and to reactivate eligible inmates’ benefits upon release."

"Three recommendations from the audit were reported as fully implemented."

"MassHealth reported that it recovered the full $7,918 in overpayments made to CCBC."

"CCHS reported that it has returned the full $1,925 in overpayments as requested by MassHealth."

"To follow up on our prior audit finding (in Audit Report No. 2011-0085-11S), we reviewed OST’s current procedures and controls over the UPCF to determine whether the agency had developed policies and procedures related to reconciliations between the UPCF database and MMARS."

"Our current audit determined that SSU had implemented appropriate controls to significantly reduce the risk of theft of cash and checks."

"Our follow-up review disclosed that the MRC has taken the necessary corrective action to resolve this issue."

"Our follow-up review indicated that this prior issue had been adequately resolved."

"This issue has been resolved."

"Our current audit indicated that SCDA has taken corrective action by updating its ICP, effective July 1, 2011, to comply with the OSC guidelines issued on September 13, 2007, and has included the information and communication systems in place and the monitoring activities for identified risks in the new ICP."

"During our current audit, we found that the Authority had requested and received approval from DHCD to use the computerized system in place of the handwritten ledgers, which resolves this issue."

"PRIOR AUDIT FINDING RESOLVED – CONTROLS OVER ASSETS HELD IN TRUST (CUSTODIAL ACCOUNTS) IMPROVED"

"Our current audit found that BCPFC is now complying with the applicable abandoned-property requirements by periodically verifying the status of passbook accounts and appropriately distributing the funds in these accounts either to the rightful owners or to the OST, if the funds are unclaimed and determined to be abandoned."

"In addition, DESE has addressed all the findings in our prior audit that were followed up on during this audit."

"Our current audit determined that these prior audit results had been resolved."

"Our current audit disclosed that this matter had been resolved and SORB was registering and billing sex offenders for the annual fee."

"Our current review of disaster recovery planning revealed that the file server that had been located in the State House at the Library had been moved to the Commonwealth’s Information Technology Division’s (ITD) primary data center, which provides on-site and off-site backup services for Library files."

"Our review of the status of audit results from our prior audit report No. 2004-1191-4T, issued December 24, 2004, indicated that corrective action had been taken to strengthen controls regarding physical security and environmental protection, user account management, and inventory control over computer equipment."

"Our follow-up review noted that TDC has relocated to another facility that provides improved controls regarding physical security and environmental protection for its operations."

"Our current audit confirmed that TDC, in conjunction with AOTC, had strengthened inventory controls over IT equipment."

"Regarding our current audit, we found that user account management controls were in place and in effect for the application systems utilized by TDC and provided reasonable assurance that users were properly authorized to access the systems."

"Our follow-up review determined that UMD had implemented new policies and procedures to report all missing and stolen equipment to the Office of the State Auditor in accordance with Chapter 647."

"Our follow-up audit revealed that, with respect to user account management, controls had been strengthened regarding the deactivation of user accounts no longer needed for the PeopleSoft application system."

"Our follow-up review revealed that a state-appointed member was assigned to the Authority’s Board of Directors, which was able to obtain a quorum and hold meetings."

"Our follow-up review revealed that the Authority properly maintained accounting records in accordance with DHCD’s Accounting Manual."

"WSU established an internal audit office that reports to the board of trustees."

"Our current review determined that the Steamship Authority has formalized an internal control plan and completed a risk assessment that covers all of its operations."

"Our follow–up audit found that WJC implemented our prior audit recommendations."

"Our follow-up review found that WPFC had addressed this prior issue and implemented our prior audit recommendations."

"Our follow-up review revealed that these prior issues had been adequately resolved, as discussed below."

"Our follow-up audit determined that WSC implemented our prior audit recommendations."

"Our follow-up audit determined that the AOTC has developed procedures to reconcile revenue to the Commonwealth’s accounting system and that WSC is following these procedures."

"Our follow-up audit determined that WSC now transfers all abandoned bail and civil escrow property to the OST in accordance with Chapter 200A."

"b.Business Continuity and Contingency Planning - Resolved: Since our prior audit report, the DIA has developed and implemented a written disaster recovery and business continuity and contingency plan (BCCP) for restoring automated systems in the event of a loss of computer operations."

"c. Processing of Workers' Compensation Claims - Resolved: Since our prior report, the DIA has made progress in reducing the time it takes to process workers’ compensation claims."