Michael Kostrzewa

Experience

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  U.S. Department of Education - OIG

  Jul 1998 - May 2007

  Auditor

  Hired as a staff auditor and promoted to an auditor-in-charge. Headed multiple audits and projects including supervision and development of audit team members. Performed compliance audits of education offices including Federal Student Aid, elementary and secondary education, proprietary and public universities, and contracts.• $150,000 of unsupportable costs identified by guiding an audit of Hurricane Education Relief for displaced students temporary funding in the State of Alabama as part of a nationwide audit that looked at multiple states receiving Hurricane relief and aligning audit methodology and testing in a similar fashion to issue a roll-up report.• Conducted TeamMate training to the audit staff in headquarters and eight regions by volunteering as TeamMate champion for new audit software, quickly grasping the software, and developing policies / procedures, template workpapers, and teamstores for all of the audit area to use.• Estimated $278 million in improper DOE payments to Nelnet with the possibility of that rising to $882 million if not fixed and an increase by Nelnet in special allowance payments under the 9.5% floor based on ineligible loans found by driving an audit of Nelnet's special allowance payments as well as planning executing, and finalizing the report. Show less

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  U.S. Department of Labor - OIG

  Jun 2007 - Apr 2015

  Audit Manager

  Managed multiple audit teams in Dallas, Washington DC, Philadelphia, New York, San Francisco, and Denver. Planned, conducted, and led financial and operational audits in relation to mine safety, veteran employment programs, and foreign labor. Collaborated with criminal investigators to identify areas of fraud, extravagance, and abuse in foreign labor.• Identified an error made by DOL Mine Safety and Health on a roof control plan approval by providing clear direction, a structured method for documenting work, and by issuing a report with a six-month deadline.Driving Cross Functioning Initiatives• Uncovered inadequate usage of the patterns of violations authority for 32+ years by DOL Mine Safety through the astute allocation, management, and training of resources while leading a high priority Congressional request.• Empowered the team to address more employers faster by leading an H-2B Visa audit that reviewed the accuracy of employer attestation on visa applications and sharpening methodologies based on audit challenges and findings. • Strengthened the morale of auditors in Dallas and San Francisco while leading an audit by holding constructive conversations, allowing travel, and assigning a staff member an important component of the audit program. Results Driven• $20,000 in questionable costs identified by heading the VETS grant audit, developing the audit program and methodology to ensure VETS provided reasonable assurance to charge only allowable costs to the JVSG program, and finding a lack of controls on states regarding those expenses. • Prompted foreign labor to develop new policies to address systemic weaknesses in the H-2B program as the audit revealed 27 of 33 employers failed to support attestations made on applications by assisting the team with travel and personally taking on more of the work. Show less

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  U.S. Department of Labor - Office of Inspector General

  May 2015 - now

  Audit Director

  Direct regional employees and multiple audit teams in controlling short and long-range audit plans, oversight, and quality assurance of work. Allocate resources consistent with OIG policy and directives. Focus audit work on the DOLs Unemployment Insurance (UI) Office of Foreign Labor Certification and Veterans’ Employment and Training Service (VETS) programs.Change Management• $5.4 billion identified in potential fraudulent UI benefits paid to individuals with SSNs filed in multiple states, with SSNs of deceased persons and federal inmates, and with SSNs to file for UI claims with suspicious email accounts, and issued alert memo to DOL to take immediate action and increase its efforts to implement effective controls to mitigate fraud in these high risk areas. • Fulfilled the responsibility of closing out all audit recommendations with agency officials and implementing the recommendations within 180 days by diligently communicating with audit liaisons and preparing resolution memos on open or close status, all resulting in recommendation completion within required timeframes.• Developed a risk approach to annual work plan development utilizing Excel, TeamMate, data analytics, and other tools that comprehensively documented and identified areas of high risk, including impact, implemented by headquarters and used by ten directors for 40 program areas.Transformational Leadership• Recommended options for foreign labor certification to reduce the backlog and hit application-processing timeframes by overseeing an audit focused on delays in processing H-2B applications along with prevailing wage determinations.• Supported securing advancement by guiding staff development through initial meetings to discuss vision, goals, and expectations, understanding employee needs and expectations, and developing and monitoring career progression.• Led the staff on a claims audit and multiple projects while also operating the Dallas office post-promotion as director. Show less