Jekyll2026-04-13T14:13:10+00:00https://oig.ssa.gov/feed/audit_reports.xmlOffice of the Inspector General | Audit_reportsThe Office of the Inspector General is directly responsible for meeting the statutory mission of promoting economy, efficiency, and effectiveness in the administration of Social Security Administration programs and operations and to prevent and detect fraud, waste, abuse, and mismanagement in such programs and operations.Widow(er) Beneficiaries Potentially Eligible for Higher Monthly Benefit Amounts2026-03-31T00:00:00+00:002026-03-31T00:00:00+00:00https://oig.ssa.gov/audit-reports/widow-er-beneficiaries-potentially-eligible-for-higher-monthly-benefit-amountsThe objective was to determine whether the Social Security Administration paid widow(er) beneficiaries the appropriate monthly benefits.

]]>Medicare Part B Premium Penalties2026-03-31T00:00:00+00:002026-03-31T00:00:00+00:00https://oig.ssa.gov/audit-reports/medicare-part-b-premium-penaltiesThe objective was to determine whether the Social Security Administration accurately assessed Medicare Part B premium penalties for Old-Age and Survivors Insurance beneficiaries.

]]>Accuracy of Critical Payments2026-03-31T00:00:00+00:002026-03-31T00:00:00+00:00https://oig.ssa.gov/audit-reports/accuracy-of-critical-paymentsThe objective was to determine whether Social Security Administration employees accurately processed critical payments.

]]>Close-out Notice: Supplemental Security Income Eligibility Redeterminations2026-03-05T00:00:00+00:002026-03-05T00:00:00+00:00https://oig.ssa.gov/audit-reports/close-out-notice-supplemental-security-income-eligibility-redeterminationsOn December 9, 2025, we announced we were initiating a review to determine whether the Social Security Administration (SSA) was conducting Supplemental Security Income (SSI) redeterminations in accordance with Agency policies and procedures.

Our analysis of a limited sample of SSI redeterminations did not identify instances of (1) significant deficiencies in internal controls; (2) noncompliance with provisions of laws, regulations, contracts, or grant agreements; or (3) instances of fraud, waste, abuse, or mismanagement. Therefore, we are terminating this review. However, we may revisit this subject if we become aware of information that supports further work on this topic.

The Attachment summarizes the results of our review and provides information for the Agency’s consideration. We are not making formal recommendations for corrective action, and the Agency may act in response to this information as it deems appropriate. SSA should consider our review closed.

]]>Office of the Inspector General Audit Recommendations that Had Not Been Implemented as of January 29, 20262026-02-19T00:00:00+00:002026-02-19T00:00:00+00:00https://oig.ssa.gov/audit-reports/office-of-the-inspector-general-audit-recommendations-that-had-not-been-implemented-as-of-january-29-2026This document presents a compilation of Office of Audit (OA) recommendations the Social Security Administration (SSA) had not implemented as of January 29, 2026. We acknowledge SSA’s ongoing efforts to implement the unimplemented recommendations, and OA continues monitoring these efforts and determine whether recent actions satisfy our recommendations. Therefore, a recommendation identified as not having been closed as of January 29, 2026, may now be closed as a result of actions taken after that date.

]]>The Social Security Administration’s Federal Rulemaking Process2026-02-10T00:00:00+00:002026-02-10T00:00:00+00:00https://oig.ssa.gov/audit-reports/the-social-security-administration%E2%80%99s-federal-rulemaking-processThe objective was to determine whether the Social Security Administration followed Federal rulemaking requirements, including the Administrative Pay-As-You-Go Act of 2023, with respect to four rules the Agency finalized in 2024.

]]>Single Audit of the State of Oklahoma for the Fiscal Year Ended June 30, 20232026-01-27T00:00:00+00:002026-01-27T00:00:00+00:00https://oig.ssa.gov/audit-reports/single-audit-of-the-state-of-oklahoma-for-the-fiscal-year-ended-june-30-2023Our objective was to report internal control weaknesses, noncompliance issues, and unallowable costs identified in the single audit to SSA for resolution.

]]>Single Audit of the State of Idaho for the Fiscal Year Ended June 30, 20242026-01-23T00:00:00+00:002026-01-23T00:00:00+00:00https://oig.ssa.gov/audit-reports/single-audit-of-the-state-of-idaho-for-the-fiscal-year-ended-june-30-2024This memorandum presents the Social Security Administration’s (SSA) portion of the single audit of the State of Idaho for the Fiscal Year ended June 30, 2024. The Idaho Legislative Services Office conducted the audit. Our objective was to report internal control weaknesses, noncompliance issues, and unallowable costs identified in the single audit to SSA for resolution.

]]>Single Audit of the State of Illinois for the Fiscal Year Ended June 30, 20232026-01-22T00:00:00+00:002026-01-22T00:00:00+00:00https://oig.ssa.gov/audit-reports/single-audit-of-the-state-of-illinois-for-the-fiscal-year-ended-june-30-2023This memorandum presents the Social Security Administration’s (SSA) portion of the single audit of the State of Illinois for the Fiscal Year ended June 30, 2023.1 The firm KPMG LLP conducted the audit. Our objective was to report internal control weaknesses, noncompliance issues, and unallowable costs identified in the single audit to SSA for resolution.

]]>The Social Security Administration’s Financial Reporting for Fiscal Year 20252026-01-15T00:00:00+00:002026-01-15T00:00:00+00:00https://oig.ssa.gov/audit-reports/the-social-security-administration%E2%80%99s-financial-reporting-for-fiscal-year-2025OIG contracted with the independent certified public accounting firm Ernst & Young LLP to audit the financial statements of SSA, which comprise the consolidated balance sheet as of September 30, 2025, the related consolidated statements of net cost and changes in net position and combined statement of budgetary resources for the year then ended, the statements of social insurance as of January 1, 2025, 2024 and 2023, and the related statements of changes in social insurance amounts for the periods January 1, 2024 to January 1, 2025 and January 1, 2023 to January 1, 2024, and the related notes (collectively referred to as the “financial statements”). We also contracted with Ernst & Young to provide an opinion on internal control over financial reporting and report on compliance and other matters.

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