State & Local Reports

This report focuses exclusively on The Department of Housing and Community Development's (HCD) progress in committing and awarding rent relief program benefits to eligible California households by the first crucial federal deadline, which is September 30, 2021. Although HCD is making significant progress toward meeting the first federal deadline, it must commit additional benefits to eligible households in order to reduce the State’s risk of losing millions of dollars in federal funds for this program.

The audit showed that the inadequacy and unreliability of DPL’s data meant that neither the agency nor the Auditor's Office could determine how many professionals were licensed without undergoing required background checks. The audit examined the period of July 1, 2017 through March 31, 2020.

The Cuyahoga County Department of Internal Auditing (DIA) has conducted an audit of the internal controls of the Medical Examiner's Office (MEO) annually released statistical report, for the processes in place during the release of the 2018 report. The main objective of the audit was to assess the completeness and accuracy of the statistical report published annually by the Medical Examiner. Audit procedures disclosed internal control weaknesses related to statistical reporting and information technology general controls (ITGC). Recommendations made by DIA included that MEO develop formal ITGC Policies and Procedures regarding critical applications including VertiQ and Justice Trax, work with their Justice Trax application provider to implement strengthened password requirements, incorporate secondary reviews for accuracy over the collection of data used in the annual Medical Examiner’s Statistical Report, and incorporate the requirement of the existence and review of audit trail and other supporting documentation within the report publishing Policies and Procedures Manual.

The audit showed the State Library of Massachusetts has effectively administered the collection and reporting of revenue. The audit examined the period January 1, 2019 through December 31, 2020.

In July 2019, the Broward Office of the Inspector General (OIG) received information alleging that the county was paying Sean Gilmartin, a parks manager at Broward County’s C.B. Smith Park and a City of Pembroke Pines firefighter, for working at the park on days when he was actually working at the fire department. Our investigation substantiated the allegation and found numerous occasions in which Mr. Gilmartin’s timekeeping records showed that he was paid for working at both places at the same time.

The COVID-19 pandemic drove the Office of the New York State Comptroller to move forward creatively and identify new ways to tap into and analyze data. Auditors and examiners pursued increased data analysis and used a wider variety of data sources in audit planning and risk assessment, including the Statewide Financial System, First New York data warehouse, New York Benefits Eligibility and Accounting System, CVS Health, National Highway Traffic Safety Administration, and the U.S. Department of Labor’s Employment and Training Administration, as well as internal State agency data

This report details the operation of the New York State UI system, the recent history and specific impacts of the COVID-19 pandemic on the Trust Fund, and steps that can be taken to replenish the Trust Fund balance. Working together, New York State, participating employers and the federal government can develop solutions that restore the Trust Fund while allowing the ongoing economic recovery to continue