An integral part of OAG’s mission is to improve data collection of student information and to provide accurate counts of students on the October 31 registers. SPU performs the October 31 Annual Register Verification every year. Additionally, in an ongoing effort to further strengthen internal controls over Procurement Card (P-Card) expenditures, the SPU conducts P-Card audits throughout the year 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, has created ATS screens and reports to aid the schools in monitoring and correcting the October 31 registers. Training is available to provide an overview of the verification process, the types of documentation needed, and 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 categories. 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, appropriate food purchasing thresholds were adhered to, and other supporting documents such as agendas, and sign in sheets were maintained. Based on the explanations and documentation provided, the SPU shares their audit findings with the cardholder and Field Support Staff so they can provide support and also determine whether additional training of the P-Card holder is needed.
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