How We Do Business

How Do We Select Audits?

OSC’s enabling legislation requires us to “establish objective criteria for undertaking performance and other reviews authorized by this act.” Accordingly, OSC developed a risk/priority evaluation matrix that considers a number of risk factors, including, among others, the entity’s past performance, size of budget, the frequency, scope and quality of prior audits, and other credible information which suggests the necessity of a review. OSC staff conducts research along these parameters and assesses risk associated with each applicable factor as an aid in determining audit priority.

Who Audits Us?

The New Jersey Office of the State Comptroller’s Audit Division is audited by the National State Auditors Association (NSAA), a part of the National Association of State Auditors, Comptrollers and Treasurers (NASACT). NASACT is an organization for state officials tasked with the financial management of state government. NSAA’s external peer reviews are conducted once every three years and are designed to provide an independent assessment of state audit organizations. The external peer reviews are specifically designed to determine whether the audited organization has an adequately designed internal quality control system and are in compliance with that system. As a relatively new office, the New Jersey Office of the State Comptroller’s Audit Division has only been audited twice by NSAA – the first time in 2011 and again in 2014. The Division received “pass,” the highest possible rating as a result of both of those reviews, with the external review team concluded that OSC’s system for quality control had been “suitably designed” and complied with government auditing standards.

To read our most recent external peer review, click HERE.

For more information about NASACT, go to

Does Our Work Overlap with Other Offices?

OSC’s enabling legislation requires the State Comptroller to establish a system of coordination with other state entities responsible for conducting audits, investigations and similar reviews. This system serves to avoid duplication and fragmentation of efforts while optimizing the use of resources, promoting effective working relationships and avoiding the unnecessary expenditure of public funds. We continue to work closely with both state and federal audit and law enforcement officials in this regard.