Courtney Smith, CPA, CFE, CIA, MBA – City Auditor
Courtney Smith directs the Internal Audit function for the Office of the City Controller which includes developing and implementing risk based Annual Audit Plans as approved by the City Controller, managing and developing professional staff, and facilitating communication and activities in matters involving potential fraud, waste, and abuse. Financial, performance, and compliance audits as well as special projects on various City of Houston departments, locations, functions and accounts, are directed in accordance with professional standards and authoritative guidance from the Institute of Internal Auditors and the Government Accountability Office.
Courtney earned her BBA in Accounting and MBA from the University of Houston and has over 35 years of audit and accounting experience in a variety of private sector industries, public accounting and government. Her experience includes attestation, internal and forensic audits, OMB A-133 Single Audit, governance, internal controls, risk assessment, and financial accounting roles.
A life member of the UH Alumni Organization, National Black MBA Association, and Delta Sigma Theta Sorority, Inc., she is also a member of the American Institute of Certified Public Accountants (AICPA), the Institute of Internal Auditors (IIA), the Association of Certified Fraud Examiners (CFE), Texas Society of Certified Public Accountants (TSCPA), and the National Association of Black Accountants (NABA). She serves as a member of the TSCPA Single Audits & Governmental Accounting Committee and is an alumnus of Leadership Houston (XXV).
Courtney attends Trinity United Methodist Church. She is an avid sports fan, and enjoys travel, reading, and spending time with family and friends.
Olaniyi (“Ola”) Oyedele, CPA – Assistant City Auditor V (Audit Manager)
Olaniyi is responsible for planning, conducting and reporting on various audit engagements. His responsibilities include supervising and coordinating audits, reviewing audit work for thoroughness and ensuring audits are performed in accordance with applicable standards. Ola has over twenty (20) years of audit and accounting including international experience spanning various industries in the private sector and public accounting.
Ola earned his B.S. (Honors) from the University of Benin, Benin City, Nigeria, after which he earned his professional certification as a Chartered Accountant. Ola is a member of the American Institute of Certified Public Accountants (AICPA). Ola is an alumnus of Project Blueprint Class XXXII, a leadership program organized by United Way of Greater Houston. He currently serves as the Financial Advisor to the Board of Directors of Gulf Coast Community Services Association (GCCSA), a community action agency that serves citizens and residents of City of Houston and Harris County.
Theresa Watson, CIA – Assistant City Auditor V (Audit Manager)
Theresa manages the Internal Audit function for the Office of the City Controller. In this capacity, she is involved in the development and implementation of risk based Annual Audit Plans as approved by the City Controller. Theresa manages and develops professional staff and facilitates communication regarding audit activities.
She earned her B.S. in Accounting from Southern University and has 30 years of audit, accounting, and management experience in healthcare, government, private and non-profit industries. Her experience includes internal auditing, OMB A-133 Single Audit, governance, internal controls, compliance, payroll, and financial accounting. Theresa is a member of the Institute of Internal Auditors (IIA), where she is a certified IIA facilitator and serves on various IIA workgroups to enhance the professional development of internal auditing professionals.
Theresa loves sports, especially supporting her children’s sporting events, traveling, and spending time with family.
Carol Kelleher, CPA – Assistant City Auditor IV
Carol helps supervise the Internal Audit function for the Office of the City Controller. In this capacity, she conducts and coordinates a variety of risk-based audit assignments evaluating the effectiveness of internal controls in financial and operational processes, to verify compliance with established policies and procedures, and to ensure compliance with regulations. Carol reviews audit work for thoroughness and ensures audits are performed in accordance with applicable standards.
Carol earned her B.S. in Accounting from Black Hills State University and has over 30 years of audit, accounting, and management experience in private and non-profit industries. Her experience includes internal audit management, governance, assessment of internal controls over financial reporting, regulatory compliance, financial reporting, data analytics and development and oversight of policies and procedures. Carol is a member of the American Institute of Certified Public Accountants (AICPA), the Institute of Internal Auditors (IIA), and the Texas Society of Certified Public Accountants (TSCPA).
Carol volunteers for various community organizations and enjoys biking, watching sports, reading, and a wide variety of creative projects.
Aileax “Al” Barron – Assistant City Audit III
Al conducts risk-based audits of complex operating systems and accounting procedures, evaluates findings, and prepares audit reports. His responsibilities include collecting evidence, analyzing, interpreting and documenting complex data, operational procedures and information systems.
Al earned his BBA in Economics/Finance from Texas Wesleyan University in Fort Worth Texas. He has several years of experience in both accounting and audit. Al also enjoys golfing, traveling, watching sports and spending time with his family, especially his nieces.
Mohammad “Zeshaun” Hussain – Assistant City Audit III
Zeshaun conducts audits of operating systems and departmental processes to verify the existence of and their compliance with internal controls and governmental policies. His responsibilities include analyzing information and data, evaluating findings and formulating recommendations for improvements through audit reports.
Zeshaun earned his BBA in Accounting from the University of Houston and has 9 years of audit experience, which includes governmental and private sector auditing, with analysis in the areas of accounting, information technology, procurement, human resources and operations. In his spare time, Zeshaun’s interests include reading in the fields of science, history, nutrition and theology.
Dillon Marsh – Assistant City Audit III
Dillon conducts risk-based audits, documents complex operating systems and procedures, evaluates findings, and assists in the preparation of audit reports.
Dillon earned his BBA in Accounting and Master’s of Accountancy from Sam Houston State University. His background includes experience in public accounting, internal audit, and corporate accounting.
He enjoys spending time with his wife and daughter, traveling, trying new restaurants and coffee shops, and going to the gym.
Richard Denney, MBA – Assistant City Auditor II
Richard conducts and documents routine operating systems and accounting procedures as well as evaluate findings and assists in preparation of audit reports for the Audit Division of the Controller’s office. His responsibilities include auditing operating systems and/or accounting procedures to verify the existence, the thoroughness and compliance with internal controls. He evaluates findings and formulates recommendations for changes and/or improvements and prepares and/or revises routine audit programs. He also assists the Audit Division’s efforts in updating the City’s Enterprise Risk Assessment (ERA).
Richard earned his BBA in Business Finance and MBA from Middle Tennessee State University in Murfreesboro, Tennessee. He has several years of Auditing experience from his time with the Department of Homeland Security and private sector. He also worked for the Department of Veteran Affairs and served as a Combat Engineer in the United States Army where he was Honorably discharged at the rank of corporal.
He volunteers his time and efforts with various nonprofit organizations such as Habitat for Humanity, Junior Achievement, Red Cross, Gulf Coast Regional, Team Rubicon, and Lone Star Veterans Association and The Mission Continues to name a few. Richard is a member of MTSU Alumni association, Lambda Theta Phi Latin Fraternity, Inc. His wonderful wife, five amazing children and cutest grandson ever are the blessings that made him who he is today and he loves spending as much time with them as possible!
Jessica Monique Varner, MUPEP – Staff Analyst (Executive Level)
Jessica graduated from Xavier University of New Orleans Louisiana with a B.S. in Political Science and received her master’s degree in Urban Planning and Environmental Policy from Texas Southern University. With over 11 years of service with the City of Houston, Jessica serves as the Executive Staff Analyst for the Audit Division where she obtains and analyzes relevant data associated with audit projects, project management, and division performance. She also reviews audit contingency revenue and professional services contracts and manages the insurance compliance for the professional services vendors with the City of Houston.
Jessica is a member of the Order of the Eastern Star, Top Ladies of Distinction, and a committed volunteer for various community organizations. SEARCH Homeless Services. Aside from parenting her Yorkshire Terrier “Gucci”, she remains active in the Houston Community and attends Jordan Grove Missionary Baptist Church.