State & Local Reports

This audit, which is statutorily required under Chapter 555 of the Acts of 1986, examines the period of July 1, 2020 through June 30, 2021.

The objective of this audit was to evaluate if: (1) the Office of Homeless Solutions Rapid Rehousing Program aligns with governance requirements and meets the City's objectives for the program; and, (2) the CARES Act federal funding has been used appropriately. The Office of Homeless Solutions Rapid Rehousing Program and CARES Act spending generally met requirements and have opportunities to improve. The Rapid Rehousing Program did not have policies and procedures, and its process for requiring background checks was not effective or fully documented.

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.