Unit Descriptions

Reporting to the Auditor General are two Deputies Auditor General and two Assistant Auditor Generals, and reporting to them, are seven Directors, each of whom oversees a “unit” within OAG. The remaining staff of OAG include Internal Controls Officers, Audit Supervisors, Analysts, Audit Assistants and Computer and Administrative Assistants. Staffing is flexible and project-specific to best ensure the effective and timely performance of high-priority audits and reviews. Below are general descriptions of the work overseen by each Unit Director.

Special Projects
Robert Sosa, Assistant Auditor General

This unit, originally created to direct projects that required testing the Department's data systems and processes related to all aspects of Special Education programs and services, has expanded its scope of responsibility to include audits and reviews of English Language Learner services, state and federal claims, and educational processes that are the subject of litigation. The Unit has also provided service in the area of statistical data sampling methodology development and has acted in a consulting capacity with respect to the development and implementation phases of newly designed data systems.

External Audit Services
Andrea Breland-Turner, Director
Samilda Perez-Villanueva, Administrator

EAS is responsible for coordinating and monitoring all external audits, audit-related engagements, reviews, studies and projects relating to the Department; reviewing, analyzing, and communicating the results of these activities to the appropriate parties; advising senior management and the Chancellor of critical issues requiring immediate resolution; ensuring that the Department’s official responses adequately address the findings/results of the engagements; following-up on the implementation of key external audit recommendations; and providing assistance to external agencies requesting information.

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 Audits
Dominick Cavallo, Director

This 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 Audits

Performs 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 Unit
Nancy Fiore, Director

The 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, Director

This 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.

About Us Academics Choices & Enrollment Schools in the Community Offices & Programs Office of the General Counsel Legal Investigative Disciplinary Audit Unit Descriptions Training, Process Improvement, and School Support Student Population Unit Internship Program Resources and Links Labor Relations Compliance Services Rules & Policies Student Support, Safety & Activities Performance & Accountability	Unit Descriptions Reporting to the Auditor General are two Deputies Auditor General and two Assistant Auditor Generals, and reporting to them, are seven Directors, each of whom oversees a “unit” within OAG. The remaining staff of OAG include Internal Controls Officers, Audit Supervisors, Analysts, Audit Assistants and Computer and Administrative Assistants. Staffing is flexible and project-specific to best ensure the effective and timely performance of high-priority audits and reviews. Below are general descriptions of the work overseen by each Unit Director. Special Projects Robert Sosa, Assistant Auditor General This unit, originally created to direct projects that required testing the Department's data systems and processes related to all aspects of Special Education programs and services, has expanded its scope of responsibility to include audits and reviews of English Language Learner services, state and federal claims, and educational processes that are the subject of litigation. The Unit has also provided service in the area of statistical data sampling methodology development and has acted in a consulting capacity with respect to the development and implementation phases of newly designed data systems. External Audit Services Andrea Breland-Turner, Director Samilda Perez-Villanueva, Administrator EAS is responsible for coordinating and monitoring all external audits, audit-related engagements, reviews, studies and projects relating to the Department; reviewing, analyzing, and communicating the results of these activities to the appropriate parties; advising senior management and the Chancellor of critical issues requiring immediate resolution; ensuring that the Department’s official responses adequately address the findings/results of the engagements; following-up on the implementation of key external audit recommendations; and providing assistance to external agencies requesting information. 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 Audits Dominick Cavallo, Director This 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 Audits Performs 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 Unit Nancy Fiore, Director The 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, Director This 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.