An audit report was filed on October 19, 2011 on the New York City Fire Department's performance indicators as reported in the Mayor's Management Report. The audit objective was to determine whether the New York City Fire Department's (FDNY) controls are adequate enough to ensure that its performance indicators as reported in the Mayor's Management Report (MMR) are accurate and reliable. It was determined that the FDNY's controls are adequate to ensure that its performance indicators as reported in the MMR regarding four critical indicators are accurate and reliable. However, there were several issues regarding Alarm Receipt Dispatchers and the STARFIRE Computer Aided Dispatch (CAD) system. Recommendations were made to rectify these issues.
From a follow-up audit conducted on Food Craft, Inc., it was found that Food Craft implemented a majority of the recommendations made to it in previous audits. Because of this, Food Craft established more efficient systems and procedures to correct its internal control weaknesses. However, Food Craft still fails to conduct proper financial procedures, and recommendations have been made to rectify the issue.
From a follow-up audit conducted on the Central Park Tennis Center, Inc. (CPT), it was found that the CPT implemented a majority of the recommendations made to it in previous audits. Because of this, the CPT has corrected its internal control weaknesses and maintains adequate financial payments and usages. However, the CPT still failed to pay appropriate fees, and recommendations have been made to rectify the issue.
From a follow-up audit conducted on the South Beach Restaurant Corporation (SBR&C), it was found that the SBR&C implemented a majority of the recommendations made to it in previous audits. Because of this, the SBR&C improved its internal controls and maintains proper journals and accounts. However, the SBR&C still fails to maintain a contract for every preferred vendor it does business with and a recommendation has been made to rectify the issue.
From a follow-up audit conducted on the Lakeside Restaurant Corporation, it was found that Lakeside did not implement a majority of the recommendations made to it in previous audits. Although the Corporation improved its internal controls, it still does not maintain appropriate contracts, financial reports, payments, or efficent methods. Recommendations have been made again to rectify these problems.
From an audit conducted on the Department of Health and Mental Hygiene (DOHMH), it was found that the DOHMH did not comply with procedures and rules regarding the payment of employees. In addition, the DOHMH lacks efficent review processes that would allow them to effectively monitor employees and prevent abuse. Recommendations have been made to try to rectify the issues.
From an audit conducted on the Department of Homeless Services (DHS), it was found that the DHS did not comply with procedures and rules regarding the payment of employees. This makes the Department's management and control of employee overtime costs inadequate. However, the DHS appropriately paid overtime wages to eligible employees and adequately followed a provision of the Comptroller's Directive #13. Nonetheless, recommendations have been made to try to rectify the issue.
The City's Comptroller Office conducted a series of audits on the administration and controls of overtime by City agencies. From the audits, it was found that there is a general lack of compliance with the rules, procedures, regulations, and policies governing overtime. There is a threat of overtime abuse due to inadequate management. Recommendations have been made to all agencies to try to solve these problems.
From an audit conducted on the New York City Department of Education (DOE), it was found that the DOE does not comply with the New York State Education Department's (SED's) Physical Education Regulations for elementary-level students and middle-level students in elementary schools. The DOE does not have a physical education plan or oversight over schools to ensure that students are receiving the minimum required amount of physical education. Recommendations have been made to try to rectify these issues.
From a follow-up audit conducted on the Animal Care and Control (AC&C) of New York City, it was found that the AC&C implemented a majority of the recommendations made to it in previous audits. The AC&C strengthened its control processes, volunteer programs, and safety procedures, though there are still weaknesses regarding documentation and a lack of funding. Recommendations have been made to try to rectify these issues.