Nancy Fiore, Director (718) 935-4924An integral part of OAG’s mission is to improve student information data collection and to provide accurate counts of students on the October 31 register and students living in New York City Federal Housing Projects. To achieve this, the Student Population Unit (SPU) performs the following two reviews every year: October 31 Annual Register Verification, and Impact Aid Review. Additionally, in an ongoing effort to further strengthen internal controls over Procurement Card (P-Card) expenditures, the SPU initiated a P-Card Review to ensure users are making P-Card purchases in accordance with the Department's procurement policies.
October 31 Annual Register Verification:The SPU performs yearly audits on a sampled number of schools’ registers. The Register Verification audit directly affects school budget allocations. The register verification confirms student attendance specifically for potential long term absentees, students admitted in late October, and students discharged in November. The SPU, along with the Division of Instructional and Information Technology, have created ATS screens and reports to aid the schools in monitoring and correcting the official October 31 register. Training is available to provide an overview of the verification process, the types of documentation needed, consequences of our findings, best practices and common errors. Procurement Card Review: P-Cards are used by select Department of Education (DOE) staff within schools and central offices to facilitate purchasing in instances where the more formal purchase order process or small item payment process is impractical and to minimize out-of-pocket expenditures. Each P-Card holder is subject to the P-Card guidelines set forth in the Standard Operating Procedures (SOP). The SPU conducts reviews of a sample of schools' P-Card holder transactions in several catergories. For every transaction, the receipt, explanation, and P-Card Usage log entry are tested to determine whether they meet the criteria established in the SOP. When applicable, additional areas are also tested, such as whether required bidding procedures were followed and for food transactions only: cost per person limits, agendas, and sign in sheets. Based on the explanations and documentation provided, the SPU shares their audit findings with the cardholder and CFN officials so the Network can provide support and also determine whether additional training of the P-Card holder is needed. Impact Aid Review:Impact Aid was designed to assist local school districts that have lost property tax revenue due to the presence of tax-exempt Federal property, or that have absorbed increased expenditures due to the enrollment of federally-subsidized students. School districts use Impact Aid funds for a wide variety of expenses, including the salaries of teachers and teacher aides; purchasing textbooks, computers, and other equipment; after-school programs and remedial tutoring; advanced placement classes; and special enrichment programs. In order to maximize the NYC DOE revenue from the Impact Aid formula grant program, the SPU conducts a desk review that researches all students listed as living in Federal Housing that did not match the Housing Department file received by the DOE.
Deputy Auditor GeneralMarlene Malamy(718) 935-2599
Deputy Auditor GeneralMary Coffey(718) 935-2599
Assistant Auditor GeneralSteve Neuman(718) 935-4833
Assistant Auditor GeneralRobert Sosa(718) 935-2559
Director, External Audit Services, Budget & Resource ManagementAndrea Breland-Turner(718) 935-2599
External Audit Services AdministratorSamilda Perez-Villanueva(718) 935-2583