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The New Orleans Office of Inspector General (OIG) conducted a review of the New Orleans Firefighters’ Pension and Relief Fund (NOFFPRF) policies and procedures for credit card transactions and expense reimbursements from January 1, 2010 through December 31, 2012. The objective of the review was to verify that the New Orleans Firefighters’ Pension Board (the board) had adequate internal controls over employee and board member credit card purchases and expense reimbursements and that those controls were operating effectively.

The New Orleans Office of Inspector General (OIG) followed up on its 2011 performance audit “Fixed Assets Internal Controls.” Auditors found that the City resolved one finding and partially resolved three of the nine findings noted in the 2011 Report. The City did not update its policies and procedures related to fixed asset internal controls, retired assets without approval, and failed to tag new assets.

The New Orleans Office of Inspector General (OIG) conducted a performance audit of the French Market Corporation’s (FMC) policies and procedures regarding the use of funds for the period January 1, 2010 through December 31, 2011. The objective of the performance audit was to evaluate the FMC’s internal controls over use of funds and test if these controls were implemented and operating effectively.

The New Orleans Office of Inspector General (OIG) conducted a performance audit of the New Orleans Aviation Board’s (NOAB) contract payment process. This performance audit was conducted to determine if the NOAB had controls in place to prevent and detect fraud, waste and abuse related to contract payments and to test whether these controls were operating effectively.

The New Orleans Office of Inspector General (OIG) released an audit report on the Sewerage and Water Board’s collection of sanitation fees. The audit revealed that 35.6 percent of accounts were delinquent and uncollected fees were $3.1 million in 2010 and $8.5 million in 2011. The report observed that the system was ineffective because of insufficient consequences for non-payment.

The New Orleans Office of Inspector General (OIG) followed up on its 2011 report “City of New Orleans Purchasing and Accounts Payable Internal Control Performance Audit.” The purpose of the follow‐up of was to determine if the City implemented corrective actions in response to problems identified in the original report.

The New Orleans Office of Inspector General (OIG) conducted a review of the accounting and use of nongovernmental donations made to New Orleans after Hurricane Katrina and administered by the City of New Orleans. The City issued a donations policy after the report was finalized, but it did not implement any other corrective actions.

The New Orleans Office of Inspector General (OIG) reviewed the supplemental payments disbursed by the Orleans Parish Coroner’s Office to employees and contractors. The objective of the review was to review the accounting process was in compliance with city policies, and state and federal laws regarding supplemental payments.

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