Training, Process Improvement and School Support Monique Scales, Director
This unit prepares training materials and coordinates and tracks internal controls training provided to Children First Networks and schools. Internal Control Officers provide technical assistance to school principals, secretaries, treasurers and business managers, both on-site and via e-mail or telephone consultations. Additionally, an e-mail address (ICTHELP@schools.nyc.gov) was created to allow schools to e-mail questions to OAG without needing to know the name of a specific contact person. The Unit also collaborates with DOE management to identify high risk areas for process mapping. In depth flowcharts of existing procedures are produced, risks are identified, and process maps of recommended changes are created. Compliance and School AuditsDominick Cavallo, DirectorThis unit works with Ernst & Young to conduct the mandated annual audit of schools to assess the fiscal operations and controls, as well as to scrutinize selected transactions for fraud, waste and mismanagement. This past year’s audit included 40 schools that were selected using risk-based data analysis. Each school receives the audit results; a summary report is prepared for the Chancellor and the NYS Department of Education. Additionally, this unit responds to requests from principals, Children First Networks or Central office staff for individual school audits, mainly relating to the review of documentation for General School Fund activities and related internal controls to limit fraud, waste and mismanagement.Vendor AuditsPerforms full financial audits and real-time field-based reviews testing contract compliance and fiscal activity in special education programs provided by contract vendors. This unit works closely with DOE internal offices responsible for special education program management and payment and with managers of the NYS Education Department. Within this unit, Shayna Rose has been assigned responsibility for overseeing UPK program reviews and providing training and technical support to providers and UPK managers.Student Population UnitNancy Fiore, DirectorThe Student Population Unit performs the OAG’s annual audits of official October 31 school registers, school meal-eligibility determinations for Title I allocations, and Impact Aid. The Unit works with the Children First Networks and other offices including DIIT to improve student information data collection and to design reports and forms that facilitate review of student attendance and enrollment. Additionally, the Unit, in collaboration with other offices, conducts training for pupil accounting secretaries and other school-based personnel on attendance and discharge procedures, and on the processing of school meal applications.School Facilities Audit Unit Jorge Liciaga, DirectorThis unit performs audits of school custodians’ miscellaneous expenditures and recovers audit disallowances and unexpended allocations for deposit to DOE accounts. In support of this process, the Unit takes part in the arbitration hearings of grieved audit disallowances. This unit also reviews lump sum payment calculations for pedagogic managers separating from service.
Budget and Resource Management Andrea Breland-Turner, Director
This unit is responsible for all internal OAG budget and personnel matters, including annual budget requests, payroll and timekeeping, purchasing, and maintenance of employee information and annual performance reviews.