State & Local Reports

The audit, which examined the period of January 1, 2017 through December 31, 2018, was requested by Norfolk Sheriff Jerome P. McDermott to guide the transition when he was appointed by Governor Baker in December 2018 to serve the remainder of former Sheriff Michael G. Bellotti’s term.

An OIG investigation found that neither CFD nor CPD enroll their employees in the City’s biometric timekeeping system. The biometric component of the respective electronic timekeeping systems helps ensure that an employee is physically present when he or she clocks in for work, thus reducing the risk of time falsification and absenteeism.

Why This Audit? In accordance with 29. Del. C. §2906 and §6058, the Auditor of Accounts (AOA) is releasing a financial statement audit of the State of Delaware 403(b) Plan for calendar year 2018.This report has a disclaimed opinion. 1 Per the audit report, due to the volume of previously approved vendors, the amount of excluded annuity and custodial accounts and the related income and distributions were not determinable, which consequently rendered the auditors unable to obtain sufficient audit evidence with respect to individual participant account balances accumulated from the inception of the Plan to test the completeness and accuracy of beginning account balances.

The Office of Inspector General (OIG) conducted a review of the Chicago Police Department’s (CPD or the “Department”) risk models known as the Strategic Subject List (SSL) and Crime and Victimization Risk Model (CVRM). CPD received $3.8 million in federal grants to develop these models, which were designed to predict the likelihood an individual would become a “party to violence” (PTV), i.e. the victim or offender in a shooting. The results of SSL were known as “risk scores” while CVRM produced “risk tiers.” In August 2019, CPD informed OIG that it intended to decommission its PTV risk model program and did so on November 1, 2019 (although the grant period ended on September 30, 2019). The purpose of this advisory is to assess lessons learned and provide recommendations for future implementation of PTV risk models.

Why This Audit? In accordance with 29. Del. C. §2906 and §6058, the Auditor of Accounts (AOA) is releasing a financial statement audit of the State of Delaware 403(b) Plan for calendar year 2017.This report has a disclaimed opinion. 1 Per the audit report, due to the volume of previously approved vendors, the amount of excluded annuity and custodial accounts and the related income and distributions were not determinable, which consequently rendered the auditors unable to obtain sufficient audit evidence with respect to individual participant account balances accumulated from the inception of the Plan to test the completeness and accuracy of beginning account balances.

Why This Audit? In accordance with 29. Del. C. §2906 and §6058, the Auditor of Accounts (AOA) is releasing a financial statement audit of the State of Delaware 403(b) Plan for calendar year 2016.This report has a disclaimed opinion. 1Why is the audit opinion disclaimed? The Department of Labor permits the exclusion of vendors which were previously approved but discontinued prior to 2009. Since the financial statements permissibly exclude significant dollars for more than one hundred discontinued vendors, the auditors cannot opine that the financial statements are complete and accurate in all material respects. Hence, a disclaimed opinion is what the audit standards require for 403(b) plans with significant excluded contracts. Disclaimed audit opinions are standard in these cases.

This audit, which examined the period of July 1, 2017 through December 31, 2018, assessed what steps BCSC took in response to a 2014 audit that found issues with cash, evidence, and internal controls.

Audit found Dr. O'Connor improperly billed MassHealth for services that were actually provided by physical therapy assistants. Audit examined the period of January 1, 2015 through December 31, 2018.

The audit revealed DOC did not always provide inmates with requested healthcare services within required timeframes and was not providing proper individual reentry planning. The audit examined the period of July 1, 2016 through June 30, 2018.