An audit report was filed on June 30, 2008 on Non-Pedagogical Pensioners of the New York City Department of Education working for the City after retirement. The objective of the audit was to identify pensioners who may be reemployed by a City agency and illegally collecting a pension from the New York City Board of Education Retirement System, and to quantify amounts of any improper payments to these individuals. The audit found five pensioners who received $45,492 in pension payments who appeared to violate applicable sections of State and City laws. Recommendations were made to handle these individuals and to address future incidents.
An audit report was filed on June 30, 2008 on New York City Pensioners working for New York State after retirement for the period January 1, 2006 to December 31, 2006. The objective of the audit was to identify pensioners who may be reemployed by New York State and illegally collecting a pension from a New York City Retirement System and to quantify amounts of any improper payments to these individuals. The audit determined that 20 pensioners received $356,458 in pension payments during 2006 who appeared to violate applicable sections of State and City laws. Recommendations were made to handle these individuals and to address future incidents.
An audit report was filed on June 30, 2008 on the cash and firearm custody controls of the Manhattan Property Clerk Division (PCD) of the Police Department. The audit determined whether the PDC of the NYPD has adequate controls over the custody, return, and disposition of cash and firearms. It was determined that the Manhattan PCD's controls of cash are generally adequate. However, the controls over the custody, return, and disposition of firearms were inadequate and require immediate attention to address its serious issues, listed in the report. Recommendations were made to rectify these issues.
An audit report was filed on June 27, 2008 on the compliance of Brooklyn Baseball Company (BBC), L.L.C., with its lease agreement for the period November 1, 2004 to October 31, 2006. This audit determined whether BBC paid the City the rent due in accordance with the lease agreement and complied with other provisions of the agreement. It also determined whether BBC implemented the recommendations made in the priod audit (FM05-080A, January 27, 2006). It wad determined that BBC maintained the required property and liability insurance that named the City as an additional insured party, contributed required payments into a sinking fund, and submitted required reports on time. BBC also paid required water and sewer charges and reimbursed the City for electricity use. However, BBC underreported actual attendance to Parks and failed to pay fees in special event net income. Only one of the prior audit's three recommendations was implemented. Recommendations were made to rectify these issues.
An audit report was filed on June 26, 2008 on the New York Yankees rental credits for the third quarter of 2007, the period from July 1 to September 30, 2007. The Yankees are responsible for the care and upkeep of the City-owned Yankee stadium, and must pay the City rental income. Any costs incurred by the Yankees for maintaining the stadium can be offset against rental income due the City. Every dollar spent and accounted for as a maintenance credit results in a dollar-for-dollar decrease in rent due the City. It was determined that Yankee rental credits for the third quarter of 2007 were overstated by $73,838.45. It was recommended that the Yankees deduct this amount from total rental credits taken for maintenance and adjust its system for submitting rental credits. Department of Parks was recommended to enforce these recommendations.
The City Clerk oversees two bureaus: the Marriage Bureau and the Lobbying Bureau. The first one provides marriage licenses, domestic partnership registration, civil marriage ceremonies, and copies and amendments of marriage records. The latter is responsible for the enforcement of the City's lobbying law. This audit determines whether the City Clerk's Manhattan Office is following with Comptroller's Directive 11.
An audit report was filed on June 30, 2008 on pensioners of the New York City Employees' Retirement System working for the City after retirement for the period January 1, 2006 to December 31, 2006. The objective of the audit was to identify pensioners who may be reemployed by a City agency and illegally collecting a pension from the New York City Employees' Retirement System (NYCERS) and to quantify amounts of any improper payments to these individuals. The audit determined that 5 pensioners received $25,657 in pension payments during 2006 who appeared to violate applicable sections of State and City laws. Recommendations were made to handle these individuals and to address future incidents.
An audit report was filed on June 30, 2008 on New York City pensioners working as consultants for the City after retirement for the period January 1, 2006 to December 31, 2006. The objective of the audit was to identify pensioners who may be reemployed as a consultant and illegally collecting a pension from the New York City Retirement System and to quantify amounts of any improper payments to these individuals. The audit determined that 4 pensioners received $49,629 in pension payments during 2006 who appeared to violate applicable sections of State and City laws. Recommendations were made to handle these individuals and to address future incidents.
An audit report was filed on June 30, 2008 on the compliance of New York Skyports, Inc., with its lease agreement. The audit determined whether Skysports complied with certain terms of its lease with the City (payments, maintenance, sales). It was determined that Skyports violated the terms of several major provisions in its lease with the City and may owe the City nearly $6.1 million. General disregard for maintenance and payments posed serious issues not only for the City, but also for the public. EDC also did not ensure that Skyports complied with the terms and conditions of its lease. It was recommended that EDC terminate its lease with Skyports and pursue legal action to collect the payments owed. If not, various other recommendations were made to rectify the issues found.
An audit report was filed on June 27, 2008 on the development and implementation of the Notice of Violation Administration System (NOVAS) by the Department of Sanitation (DSNY). NOVAS became operational in 2006, and allowed the DSNY Enforcement Agents and Sanitation Police Officers to use portable handheld devices to issue summonses, replacing the manually written paper ticket system. It was determined that NOVAS met the overall goals as stated in the original system justification, and the sytem design allowed for future enhancements and upgrades. However, some user issues were reported that DSNY must address to improve the system's functionality, productivity, and reliability. Recommendations were made to rectify these issues.