State & Local Reports

What Was Performed? An Agreed Upon Procedure of the Office of the State Treasurer Bank Reconciliations for Quarter Ended March 31, 2020. The Office of the State Treasurer’s bank reconciliations team (Reconciliations and Transaction Management) reconcile the collections and disbursements recorded with the banks with what is recorded in our accounting system (First State Financials). The bank reconciliations team ensures that the total amounts are accurately recorded in both systems. Additionally, the team haphazardly1 selected a sample of wire transfers to ensure agreed to the bank statements and occurred within one business day.What was found? All tested samples reconciled correctly.Why This Engagement? This engagement was performed in accordance with 29 Del. C. §2906(b). The State Auditor reviewed the bank reconciliation produced by the Office of the State Treasurer to ensure the reconciliations are accurately stated.The Agreed Upon Procedures of the Office of the State Treasurer Bank Reconciliations for Quarter Ended March 31, 2020, can be found on our website.

We performed procedures at the Louisiana Workforce Commission (LWC) to provide assurances on financial information that was significant to the state’s Comprehensive Annual Financial Report; evaluate the effectiveness of LWC’s internal controls over financial reporting and compliance; and determine whether LWC complied with applicable laws and regulations. We found that LWC did not have adequate internal controls and did not comply with requirements of the Unemployment Insurance (UI) federal program.

We conducted this survey in the fall of 2020 to inform our audit of the county’s response to the pandemic. This report summarizes the results of the Survey of Employee Experiences During the Pandemic, issued by the Auditor’s Office in September 2020. Responses overall were generally positive. However, in analyzing the data and reading over 8,000 written comments, it is clear that employees have had very different experiences.

The Office of the State Auditor (OSA) and the New Mexico Department of Workforce Solutions (NMDWS) are reminding New Mexicans to be aware as fraudsters perpetuate numerous schemes related Unemployment Insurance Claims. New Mexicans are urged to follow the guidance provided below and take immediate action as recommended to protect themselves.

The objective of this audit was to determine if the Office of Mental Health is adequately monitoring the delivery and performance of telemental health services and ensuring that related telemental health activities are conducted in accordance with applicable laws and regulations. 

Prior to the COVID-19 pandemic, the Bronx was on a trajectory of growth. It attracted new residents, particularly immigrants, at a higher rate than any other borough, and experienced solid improvement in employment and new businesses. In spite of these trends, most Bronx neighborhoods faced higher risks for negative health and economic outcomes from the pandemic. Characteristics that reflect economic and social inequities, such as lower household incomes, higher poverty rates, jobs less conducive to remote work and a higher share of minority residents, made the Bronx particularly vulnerable.

The COVID-19 pandemic brought a halt to the growth of the construction industry nationwide which, prior to the pandemic, had been growing strongly. This was especially true in New York State and New York City. Before 2020, the nation’s construction employment increased for nine consecutive years, though it never met the peak reached before the Great Recession. However, in the State and the City, jobs reached a record high by 2015. Construction employment in the City grew especially robustly, rising by 43.5 percent from 2011 to 2019, the City’s fastest-growing sector during this period.

The objective of these assessments is to help the City prepare for State and Federal audits of the City’s use of emergency funding. This includes pro-active and real-time assistance in complying with regulatory requirements, securing reimbursements, tracking disaster recovery costs, and evaluating whether funds are being used efficiently and effectively.

BAMSI was found to have charged more than $11,000 in non-reimbursable expenses to its state contracts and did not properly maintain an accurate inventory of assets. The audit examined the period of July 1, 2017 through June 30, 2019.