Office of the Inspector General | Reports
Inspector General Reports & Publications
Audit reports released by the Office of Inspector General (OIG) formally communicate the results of audits to the Commission, management and the public. They are used to show what was examined, highlight both the positives and negatives of the subject audited, and communicate our conclusions and recommendations.
Audit Follow-Up of Facilities Security (AR-2407)
In the original audit report (#AR-2407), we concluded that, overall, the City has taken reasonable and appropriate measures to secure City facilities. To help enhance security, we made recommendations for improvement. Management established 6 action plan steps in response to our audit recommendations. Of these, 2 were completed during this audit period with no further action required, and 4 steps are in progress. This status report is the 1st follow-up on #AR-2407.
Final Audit Follow-Up of TPD General Order 60 – Response to Resistance (AR-2406)
In the original audit report (#AR-2402), we found that GO-60 aligns with best practices and promotes the safety of the public and police officers. To help enhance the policy, we made recommendations for improvement. Management established 3 action plan steps in response to our audit recommendations. Of these, 2 were completed during this audit period with no further action required, and 1 needs management attention. This status report is the 1st and final follow-up on #AR-2402.
Audit of City-Owned Parking (AR-2405)
In July 2021, the Parking Services Division of Customer Operations (Parking Services) took over the management and operations of all City-owned public parking services. Previously, the City's Parking Operations program was outsourced to a contractor. With this significant operational shift, we determined an audit of City-owned parking was appropriate. The scope of this audit was to review the management, cashiering, and other operations of City-owned parking garages and the Airport parking lot, collectively referred to as "parking facilities". Our audit procedures identified significant strengths within the division. However, we also noted some areas where improvements should be made to help ensure operational efficiency, proper fiscal accountability, and better alignment of operations with management's stated goals.
Audit of Cybersecurity (AR-2404)
Cybersecurity is a risk area that all governments must address. Like other governmental entities, the City of Tallahassee has not been immune to cybersecurity incidents. The objective of this audit was to evaluate the effectiveness of the City of Tallahassee's cybersecurity governance program. The audit's methodology included reviewing relevant laws and best practices, conducting audit inquiries, and assessing City documentation. Due to the subject of this audit, certain aspects of the audit report are exempt from disclosure pursuant to Florida Statute 119. We concluded that, overall, the City of Tallahassee has established elements of a strong cybersecurity governance program. However, during the audit, we identified opportunities for enhancement. Addressing these areas will provide a clear route for advancements in cybersecurity governance. Accordingly, we have made recommendations to management in a separate confidential report regarding cybersecurity.
Audit of Facilities Security (AR-2403)
As a part of the Office of the Inspector General's annual risk assessment, we noted a national trend of local government incidents resulting in disruptions in operations and violence. Ensuring the safety and security of all people within City facilities is essential to the City's ability to achieve its priorities and maintain public trust. A challenge local governments face when addressing security is the competing priorities of public access and maintaining a safe and secure environment. We conducted this audit to assist management in protecting employees, citizens, and City facilities while serving the public. Due to the subject of this audit, certain aspects of the audit report are exempt from disclosure pursuant to Florida Statute 119. We concluded that, overall, the City has taken reasonable and appropriate measures to secure City facilities. However, during the audit, we identified areas where security enhancements should be implemented. Accordingly, we have made recommendations to management in a separate confidential report regarding the security of City facilities.
Audit of TPD General Order 60 - Response to Resistance (AR-2402)
In recent years, many high-profile events across the nation have raised concerns about the use of force by law enforcement agencies. These events have highlighted the importance of accountability and sound policy in law enforcement. We conducted this audit to assess TPD's use of force policy to ensure it promotes public and police officer safety and maintains public trust. The audit's objective was to determine if GO-60 is consistent with modern policing standards and best practices. To achieve this objective, we identified and reviewed best practices from several sources, such as professional law enforcement associations, civic groups, and other law enforcement agencies and publications. We compared TPD's policy to those best practices and identified areas for enhancement. We concluded that GO-60 aligns with best practices and promotes the safety of the public and police officers. While GO-60 is consistent with modern policing standards and incorporates best practices, we did identify where GO-60 could be enhanced.
Final Audit Follow-Up of Purchase Card Administration (AR-2401)
In the original audit report (#2201), we found that City P-Card policies and procedures provided adequate internal controls to reasonably ensure P-Card transactions were accurate, properly approved and recorded, served a public purpose, and Program goals would be achieved. We also identified opportunities to strengthen controls and made recommendations accordingly. Of those, 5 were completed during this audit period with no further action required and 4 need attention from management. This status report is the 2nd and final follow-up on audit report #2201.
Audit Report Archives
Investigative reports are produced by the OIG Investigative staff. Written reports are prepared for all investigations and presents the conclusions of fact in an accurate, fair and objective manner. Reports may include findings and recommendations which encourage fairness and accountability; however, the OIG does not have the authority to order or direct changes in City policies, procedures, or activities. Reports issued by the OIG may require City officials or department employees to provide a follow-up report regarding actions taken in response to the recommendations made.
Certain investigative reports will not be posted or will be posted in a limited manner if the report contains privileged, confidential, or legally protected information.
Investigative Report (II-2305)
The OIG received a notification about the arrest of a COT employee assigned to Financial Services. The employee was criminally charged with possession of a controlled substance (synthetic cathinone).
Based on its investigative efforts, the OIG concluded:
- Employee was in possession of and illegally used synthetic cathinone, listed as a Schedule 1 drug under the Controlled Substances Act. (Allegation #1)
- Disposition: Substantiated
- Employee identified himself as a City employee to the TPD officer during a drug possession and grand theft/shoplifting investigation. (Allegation #2)
- Disposition: Substantiated
- Employee was in possession of a City laptop, cell phone, and payroll/tax documents which were not properly secured. (Allegation #3)
- Disposition: Substantiated
Investigative Report (II-2304)
In January 2023, the Office of Inspector General (OIG) received a request to review the access to and searches of City e-mail archives. Based on that request, the OIG conducted a preliminary review of the Smarsh system usage. The City uses the Smarsh system to archive and retrieve records of electronic communications such as e-mail, text messages, and social media posts. The preliminary review identified sufficient information to support the opening of an investigation into potential violations of a Smarsh user agreement.
Based on its investigative efforts, the OIG concluded:
- Incident #1: Employee did not violate the Smarsh user agreement based on the search for photographs.
- Incident #2: Employee did not violate the Smarsh user agreement based on the search for annual reports and evaluations of Appointed Officials.
- Incident #3: Employee did not violate the Smarsh user agreement based on the search for communications related to the Citizen Police Review Board.
The OIG identified areas for improvements to City policies and practices.
Investigative Report (II-2303)
The OIG received a notification about the arrest of a COT employee assigned to Underground Utilities and Public Infrastructure (UUPI). The information was received from the department and confirmed by TPD. The employee was criminally charged with grand theft, dealing in stolen property, and defrauding a secondhand dealer.
Based on its investigative efforts, the OIG concluded:
- Employee stole copper scrap from worksites and the facility's recycling dumpster. (Allegation #1)
- Disposition: Substantiated
- Employee provided a false claim of ownership of the scrap copper sold. (Allegation #2)
- Disposition: Unsubstantiated
- Employee sold the stolen copper and kept the proceeds from the sale for personal use. (Allegation #3)
- Disposition: Substantiated
Investigative Report (II-2302)
The OIG received a notification about the arrest of a COT employee assigned to the Energy Services Division of the Electric and Gas Utility. The information was received through an email from TPD. The employee was criminally charged with possession of a controlled substance.
Based on its investigative efforts, the OIG concluded:
- The employee conducted a transaction involving a controlled substance, illegally possessed a controlled substance, and committed illegal activities. (Allegation #1)
- Disposition: Substantiated
- The employee conducted a transaction involving an illegal controlled substance while in a City of Tallahassee uniform. (Allegation #2)
- Disposition: Substantiated
- The employee used a City of Tallahassee vehicle to facilitate the illegal purchase of a controlled substance. (Allegation #3)
- Disposition: Substantiated
The OIG was not notified of the incident by the offending employee's department as required by Ordinance. We recommended management promptly notify the OIG upon becoming aware of incidents that appear to fall within the jurisdiction of the Inspector General.
Investigative Report (II-2301)
In February 2021, the Office of the Inspector General (OIG) interviewed the complainant regarding six allegations against several City employees. Those employees were alleged to have conducted various acts of misconduct.
The complainant alleged that:
- A City employee lacked sensitivity, gave rude service while dealing with the complainant, and did not handle the complaint in a timely manner. (Allegation #1)
- Disposition: Unsubstantiated
- Abuse of process occurred when the complainant tried to conduct business with the City. (Allegation #2)
- Disposition: Unsubstantiated
- Two City employees conspired to ban the complainant from a City facility by issuing an illegal trespass warning. (Allegation #3)
- Disposition: Unsubstantiated
- A City employee refused to meet with the complainant. (Allegation #4)
- A City employee intentionally targeted the complainant's family member. (Allegation #5)
- Disposition: Unsubstantiated
- A City employee improperly rescinded an agreement related to a Title VI complaint. (Allegation #6)
- Disposition: Unsubstantiated
In response to Allegation #1, we recommended improvements be made to the process for notifying complainants as to the disposition of their complaints.
Investigative Report (II-2201)
In August of 2021 the Office of the Inspector General (OIG) received the referral of a complaint from the Independent Ethics Office regarding two StarMetro employees. Those employees were alleged to have conducted several acts of misconduct.
Based on its investigative efforts, the OIG concluded:
- Complainant alleged two StarMetro employees burglarized her home. (Allegation #1)
- Disposition: Employee #1, Exonerated; Employee #2, Unsubstantiated
- Complainant alleged Employee #1 committed Domestic Violence Battery against her and was arrested by TPD. (Allegation #2)
- Disposition: Substantiated
- Complainant alleged that the two StarMetro employees continually harassed her at her place of employment. (Allegation #3)
- Disposition: Employee #1, Unsubstantiated; Employee #2, Exonerated
- Complainant alleged that the two StarMetro employees used alcohol and marijuana while on and off duty. (Allegation #4)
- Disposition: Employee #1, Unsubstantiated; Employee #2, Unsubstantiated
As a result of our investigative efforts, we noted Employee #1 complied with City policy and notified the supervisor of the arrest. StarMetro also complied with City policy by notifying Human Resources of the arrest. However, as required by Ordinance, the OIG was not notified of the incident. Accordingly, we recommended management promptly notify the OIG upon becoming aware of incidents that appear to fall within the jurisdiction of the Inspector General.
The OIG produces other reports and publications designed to provide City officials, employees and citizens with informative tools to enhance the public's trust in City government, improve the organizational efficiency and effectiveness of City operations, and provide value added recommendations to improve the delivery of City services. Unlike audit and investigative reports, these reports in most cases, are not issued under professional standards. Instead, these reports may provide guidance to City employees for topics such as reducing risks in City processes, alerting city staff to fraud schemes affecting local governments, or providing metrics or informative data about City operations.
Inspector General Alert - Fundraising via Raffles (OP-2403)
City of Tallahassee employees have a rich history of generously contributing to non-profit organizations established for various causes. We have prepared the attached document to help City employees do so responsibly.
Inspector General Alert - Artificial Intelligence (OP-2402)
Artificial intelligence (AI) is a rapidly emerging and evolving technology that has the potential to significantly impact the way the City operates. This report highlights the benefits and risks of AI usage.
Inspector General Alert - Telework Guidelines (OP-2401)
Teleworking is an arrangement where employees work from a location other than a traditional office. City of Tallahassee Administrative Policies & Procedures Chapter 706.12, Telework Policy (APP 706.12), governs teleworking by employees and establishes the procedures, eligibility requirements, criteria, and responsibilities for teleworking. During an investigation unrelated to teleworking, it came to the attention of the OIG that teleworking rules and compliance may not be receiving the attention necessary to ensure efficient and well-controlled City operations. To help mitigate risks associated with telework arrangements and help ensure teleworking remains a viable alternate work option, departments should review APP 706.12 and consider the Inspector General's recommendations.
Inspector General Alert - Decorum in Public Meetings (O2P-2201)
During our audit of Building Security, we noted disruptive incidents at local government public meetings and events, sometimes resulting in violence, have been occurring around the country with greater frequency. To help reduce the risks related to disruptive behaviors, many local governments have implemented policies related to decorum in public meetings. Based on our audit work related to the security of City facilities, we noted a policy had not been established providing guidance for enforcement of standards of conduct in the interest of conducting efficient and orderly public meetings to help prevent disruptions of public meetings. However, we noted Commission Policy 108, Public Participation at Meetings, includes a Pledge of Civility for public speakers which asks for attendees to be respectful, direct comments to issues, and avoid personal attacks. To help ensure the City's ability to conduct public meetings in an orderly and efficient manner, we recommend City Commission Policy #108 be amended, or a new City Commission policy be developed, to establish a code of conduct or standards of decorum for City public meetings and events. Additionally, to help ensure the consistent treatment of individuals who violate the policy, we recommend the policy also include enforcement protocols.
Inspector General Alert - Payment Diversion (OP-2101)
A City employee was convinced by an individual fraudulently claiming to be a City vendor to initiate a change in vendor banking information (i.e., payment routing). The change resulted in future payments to the vendor being diverted to a fraudulent bank account and a loss of City monies. The matter was referred to the Tallahassee Police Department for further investigation and led to the implementation of a new City process for changing any vendor information.
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