From an audit conducted on the Sunny Days in the Park, Inc., it was found that the corporation did not properly calculate the payments it needed to make to the city and did not make payments on time. Sunny Day's record-keeping was also found to be poor and they did not comply with many of the license agreement requirements. The corporation needs to take steps to fix these mistakes and the Department of Parks and Recreation must oversee their progress more thoroughly.
From an audit conducted on the Department of Youth and Community Development, it was found that the Department adequately monitored its Out-of-School Youth program, as well as make proper payments and keep organized files. However, the Department did not address weaknesses that were previously identified and should make steps to ensure that the staff is properly trained and qualified for the job.
From an audit conducted on the Landmarks Preservation Commission, it was found that the commission lacks adequate controls over its review and permit issuance process, creating an environment that could allow the issuance of unauthorized permits. In addition, the LPC lacks a secure database and storage space and the Commission must address these weaknesses.
From an audit conducted on the Office of the Actuary, it was found that the Office does not have adequate controls over its purchasing and timekeeping operations, though the Office has adequate controls over its payroll and inventory operations. The Office must address and fix its weaknesses by making changes, such as making payments on time and having better records of the agency's expenditures.
Mayor Bloomberg's executive budget for Fiscal Year 2011, totaling $66.2 billion, is balanced with a series of measures that underscore the vulnerability of the City's fiscal condition and reflects the poor prospects for economic recovery. The budget also reflects the Mayor's dependence on collective bargaining to narrow budget gaps. The Comptroller has concerns about the plan presented by the Mayor.
This report comments on New York City's preliminary budget for fiscal Year 2011 and financial plan for fiscal years 2010-2014. It is stated that while economic uncertainty has slowly diminished over this period due to the slow but steady recovery of the nation's economy, political uncertainty has filled the recesses. Analyses and reflections on the Mayor's budget and financial plan are included.
An audit report was filed on June 2, 2010 on the payment by Empire City Subway (ECS) of license fees due the City and compliance with certain provisions of its license agreement. The audit determined whether ECS accurately reported its annual profit and paid its franchise tax payments on a timely basis, and whether DoITT has ensured that ECS complied with the provisions of the agreement. It was determined that ECS generally adhered to the requirements of the license agreement and paid all franchise tax payments that were due during the audit period in a timely manner. However, ECS financial statements were not certified by an independent public accounting firm. ECS also improperly ran operations to caclulate excess profits that may be due the City by including the costs of unassigned and unidentified conduits. Recommendations were made to rectify these issues.
A follow-up audit report was filed on May 19, 2010 on user access controls of the New York City Housing Authority's (NYCHA) tenant selection system and Tenant Selection and Assignment Plan System. This follow-up audit determined whether NYCHA implemented the six recommendations made in the previous audit (7A04-138). It was previously determined that its systems were not integrated, making it difficult for NYCHA to reconcile differences in applicant information and other data in the systems. The follow-up audit determined that of the six recommendations made in the previous audit, NYCHA implemented three, partially implemented one, and has not implemented two. The systems are still not integrated, and the two systems still contained different data. Recommendations were made to rectify these issues.
This report, filed on May 13, 2010 is a compilation of systems development audits and an assessment of Citywide Systems-Development Strategy. This compilation report revisited lessons learned from the audit reports when viewed in total. It was concluded that, while improvements have been made in the process of developing IT system projects, up to $190.7 million of IT system-development projects examined may have been poorly spent. In general, it was determined that the City has not created a successful unified City-wide strategy for developing IT systems. As a consequence, the resources invested in these projects are at risk. Recommendations were made to rectify these issues.
The Economic Development Corporation renders a variety of services and administers economic development programs. Its services are performed under two agreements with the City, the Master Contract and the Maritime Contract. This audit determines whether the Corporation accurately recorded and reported its revenue and expenses to the City, properly retained revenue payments in accordance with its contracts, and followed with other provisions of its agreements.