State & Local Reports

The audit showed MCLA has not adequately safeguarded some of its property and equipment against misuse and was not properly overseeing procurement cards. The audit examined the period July 1, 2018 through December 31, 2019.

The Department of Internal Auditing (DIA) conducted an audit of the Office of Cuyahoga County’s processes and procedures relative to child support enforcement under the agency of Cuyahoga County Office of Child Support Services, (OCSS), for the period of January 1, 2019 through December 31, 2019. The objectives were to conduct an audit of OCSS’s internal controls over the determination, recordation, and collection of child support payments, and to determine for the period of review if (1) child support obligations were accurately determined and recorded, (2) child support payments were properly and timely recorded, and (3) child support payments were appropriately and timely collected. We assessed and reviewed controls to ensure child support obligations are accurately determined and recorded and that adequate controls exist over the collection of payments. Audit procedures disclosed internal control weaknesses related to child support determination, recordation, and collection. Additionally, errors were identified in the determination and recordation of child support obligations. Recommendations to OCSS include that OCSS should: implement a formalized secondary review process over the child support order determination and recording to ensure accuracy and compliance with Ohio Administrative Code, implement an electronic record-keeping system for all use in all County satellite locations, and take corrective action regarding inaccurate and incomplete child support order determinations and recordings identified.

The Department of Internal Auditing (DIA) has conducted an audit of the financial operations andgeneral accounting of the Cuyahoga County Accounts Payable Department (AP) within the Fiscal Office, for the period of January 1, 2018 through December 31, 2018. The audit focused on identifying duplicate transactions and inadequate internal controls. Specifically, audit work was conducted related to the internal controls over the AP function of the Fiscal Office to determine if procedures currently being utilized are operating as intended by management; are consistent with Fiscal Office policies and procedures and all governing laws and regulations; and transactions are properly supported, approved and recorded. DIA noted that expenditures were for a proper public purpose and agreed to the supporting documentation. Furthermore, DIA did not identify any instances of payment splitting or rounding under thresholds or unusual spending habits. However, audit procedures identified recoveries in the amount of $5,041 due to duplicate payments. The duplicate payments identified were not detected by AP; they were either identified and corrected by the vendor or corrected by AP after identification of such during the audit.

Based on our audit of the State’s Comprehensive Annual Financial Report (Financial Report), we reported internal control weaknesses and instances of noncompliance over financial reporting that are included in our Report on Internal Control and on Compliance. For example, the Department of Economic Security did not put all critical identity-verification or other anti-fraud measures in place before paying federal CARES Act unemployment insurance benefits and reported it paid over $4 billion in fraudulent identity theft unemployment insurance benefits claims through September 4, 2021, when the benefits ended

Based on our audit of the State’s Comprehensive Annual Financial Report (Financial Report), we reported internal control weaknesses and instances of noncompliance over financial reporting that are included in our Report on Internal Control and on Compliance. For example, the Department of Economic Security did not put all critical identity-verification or other anti-fraud measures in place before paying federal CARES Act unemployment insurance benefits and reported it paid over $4 billion in fraudulent identity theft unemployment insurance benefits claims through September 4, 2021, when the benefits ended

What Was Performed? An Examination of Delmar School District’s Schedule of Construction Projects for Fiscal Year Ended June 30, 2019. Why This Engagement? School construction examination engagements, which are mandated, are performed to determine compliance with Delaware Code, the State of Delaware Department of Education School Construction Technical Assistance Manual and the State of Delaware Budget and Accounting Policy Manual. This engagement was performed in accordance with 29 Del. C. § 7526 and examines Bond Bill construction project expenditures incurred by the school district. What Was Found? It is my pleasure to report this engagement contained an unmodified opinion.1 In addition, our examination disclosed no findings required to be reported under Government Auditing Standards. The Fiscal Year Ended June 30, 2019, Statewide School Districts’ Construction Projects Examination Engagement for Delmar School District can be found on our website.

Millions of Americans still face housing insecurity as a result of the COVID-19 pandemic, with nearly 15 percent behind on rent payments at the end of June.1 Households in New York State (22 percent) and the New York City metropolitan area (26 percent), excluding counties outside the State, have an even greater share of residents behind on rent. New York City not only houses the majority of the State’s renters (63 percent), but also had relatively high rates of rent-burdened tenants prior to the pandemic.

This interim report is being issued as part of an ongoing investigation by the Office of the New York City Comptroller (Comptroller’s Office) into the City’s planning and preparation for and response to the COVID-19 pandemic. The goal of this investigation is to identify the problems encountered by the City preparing for and combatting the pandemic and to recommend actions to prevent similar fiscal and operational challenges from arising in future public health emergencies.