An audit report was filed on June 13, 2007 on the administration of imprest funds by the Department for the Aging (DFTA). The audit determined whether the DFTA complied with Comptroller's Directive #3 (Procedures for the Administration of Imprest Funds). It was determined that DFTA generally complied with certain, major provisions of Comptroller's Directive #3. However, it was found that there were other areas of non-compliance with other provisions of Comptroller's Directive #3. This included inadequate segregation of duties over bank reconciliations, use of incorrect object codes, underutilization of requirements contracts, late payments, split purchases, and an inadequate maintenance of required documents. Recommendations were made to rectify these issues.
An audit report was filed on June 13, 2007 on the financial and operating practices of the 14 Queens Community Boards. The audit determined whether the 14 Queens Community Boards complied with certain purchasing and inventory procedures as set forth in the New York City Comptroller's Internal Control and Accountability Directives #3, 6, and 24, applicable Procurement Policy Board (PPB) rules, the Procedural Guidelines for Community Boards, and the Department of Investigation Standards for Inventory Control and Management. Also, if the Boards received non-City funding, whether they accounted for the receipt and disbursement of those funds. It was determined the 14 Boards generally adhered to the Comptroller's Directives and all other applicable rules. There were minor instances in which the Boards did not comply with certain purchasing and inventory procedures. Recommendations were made to rectify these issues.
An audit report was filed on June 12, 2007 on the procurement practices of the Office of Payroll Administration (OPA). The audit determined whether the OPA procurement practices relating to non-captial expenditures complied with applicable Procurement Policy Board (PPB) rules and Comptroller's Directives, and its own procedures. It was determined that OPA's procurement practices indicated that the agency has established an adequate segregation of duties for its practices. OPA has also registered all its contracts with the Comptroller's Office and adequately documented its receipt of goods and services. However, OPA needs to address several deficiencies in order to improve its internal controls and fully comply with PPB rules, Comptroller's Directives, and its own procedures. Recommendations were made to rectify these issues.
An audit report was filed on June 12, 2007 on the development and implementation of ACCESS NYC by the Department of Information Technology and Telecommunications (DoITT). The audit was conducted on the development and implementation of the Integrated Human Service System (IHSS), now known as ACCESS NYC, by DoITT. It is an online screening tool that supports 21 government programs, enabling the public to learn about the programs and benefits for which they may be eligible, and is provided in many different languages. It was determined that the development and implementation of the system met specifications, was on schedule, and was delivered within projected costs. It is operational and meets initial business and system requirements. One issue is that foreign language users are redirected from the Web links to only the English language information. It was recommended that agencies responsible for translating source information into each foreign language available do so.
An audit report was filed on June 12, 2007 on the collection and reporting of revenues by the Board of Standards and Appeals. The audit determined whether the Board of Standards and Appeals is correctly accounting for and safeguarding the application fee revenue it receives. It was determined that, overall, the Board is correctly accounting for the revenue it receives. It was found, however, that the Board does not adequately safeguard the fee revenue it receives, issue receipts sequentially or reconcile funds collected with funds deposited. It would also hold funds before forwarding them for deposit and did not alway recognize collected funds as revenue in the appropriate fiscal year. It was also found that the Board's 2005 Directive #1 filing did not reflect its operating practices. Recommendations were made to rectify these issues.
An audit report was filed on June 11, 2007 on the financial controls over cash receipts at the Department of Finance Business Centers. This audit determined whether the New York City Department of Finance (DOF) maintains adequate financial controls over cash receipts collected at its six Business Centers. It was determined that DOF maintained adequate financial controls over cash receipts collected at its six Business Centers. However, it was found that DOF lacked formal written policies and procedures to cover all aspects of cash collections and reporting functions. It also lacked a formal business continuity and disaster recovery plan for NYCServ. Recommendations were made to rectify these issues.
An audit report was filed on June 11, 2007 on the procurement practices of the Campaign Finance Board (CFB). The audit determined whether the CFB makes Other Than Personal Service (OTPS) expenditures in accordance with applicable procurement procedures, including Procurement Policy Board (PPB) rules and Comptroller's directives. It was determined that CFB generally complied with applicable procurement procedures, including PPB rules and Comptroller's directives. However, CFB had two internal control weaknesses that should be addressed: use of split purchases to circumvent procurement policies, and the lack of in-house written policies and procedures. Recommendations were made to rectify these issues.
An audit report was filed on June 8, 2007 on the New York City Fire Department's administration of its bank accounts. The audit determined whether the New York City Fire Department (FDNY) properly administers its private bank accounts in accordance with applicable rules and regulations. It was determined that the FDNY generally administered its 10 bank accounts in accordance with applicable rules and regulations and Comptroller's Directives. However, there were some minor exceptions in the review of the Main Imprest Fund, for which controls could be improved. It was also suggested that FDNY establish a fiduciary account within the City's Financial Management System to replace its Medal Fund, so as to enhance the controls over the funds deposited in this account. Recommendations were made to rectify these issues.
An audit report was filed on June 8, 2007 on the financial and operating practices of the Staten Island Community Boards No. 1, No. 2, and No. 3. The audit determined whether the Staten Island Community Boards are complying with applicable payroll, personnel, purchasing, and inventory policies and procedures. It was determined that the Boards generally complied with applicable Comptroller's Directives, leave regulations for managerial and non-managerial employees, Procurement Policy Board (PPB) rules, and the Department of Investigation standards for inventory control and management regarding payroll, personnel, purchasing, and inventory activities. However, there were minor weaknesses in the controls over purchasing transactions, including imprest funds, and over the inventory physical assets. Recommendations were made to rectify these issues.
An audit report was filed on June 7, 2007 on the compliance of York Avenue Tennis LLC with certain provisions of its license agreement and payment of fees due the City. The audit determined whether York accurately reported its total gross receipts, properly calculated the license fees due the City, paid its license fees on time, and complied with certain major non-revenue terms of its license agreement. It was determined that York generally adhered to the provisions of its license agreement with the city. York recorded its revenues fairly, calculated and paid its fees on time, and maintained an adequate system of internal controls. However, there were some issues regarding calculation of certain fees for which York owed the City $48,897. Recommendations were made to rectify these issues.