An audit report was filed on June 26, 2008 on the Coalition for Hispanic Family Services (CHFS) Foster Care Contract with the Administration for Children's Services (ACS). The audit determined whether CHFS complied with major programmatic provisions of its foster care contract with ACS and whether CHFS days-of-care payment requests to ACS and special payments on behalf of foster children were adequately supported. It was determined that CHFS complied with some of the major programmatic provisions of its foster care contract with ACS. Applications were thoroughly checked. However, there were significant weaknesses in areas such as interactions with foster children and parents. Recommendations were made to rectify these issues.
An audit report was filed on June 25, 2008 on the procurement practices of the Office of Collective Bargaining (OCB). This audit determined whether OCB procurement practices complied with applicable Procurement Policy Board (PPB) rules, Comptroller's Directives, and its own procedures. It was determined that OCB's procurement practices generally complied with the aforesaid rules. However, there were some minor findings in general purchase payment vouchers and in the computer and electronic equipment inventory. No recommendations were made since no material weaknesses were found in OCB's procurement practices.
An audit report was filed on June 30, 2008 on the procurement practices of the New York County District Attorney's Office. The audit determined whether the New York County District Attorney's (NYDA) Office maintained adequate financial controls over procurement practices as required by Procurement Policy Board (PPB) rules and Comptroller's Directives. It was determined that the NYDA Office maintains adequate financial controls over its procurement practices and generally complies with many aspects of Comptroller's Directives and PPB rules. However, the NYDA Office uses an inordinate number of miscellaneous payment vouchers that would have been more appropriately processed through FMS procedures requiring purchase documents or contract documents. Cash on hand issues were also identified. Recommendations were made to rectify these issues.
An audit report was filed on June 30, 2008 on the New York City Police Department 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 Police Department (POLICE) and to quantify amounts of any improper payments to these individuals. The audit determined that 29 pensioners received $307,693 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 administration of the sales of surplus City-owned real estate properties by the Department of Citywide Administrative Services (DCAS). The audit evaluated the adequacy of DCAS practices for selling surplus City-owned real estate properties and whether the revenue generated from the sale of surplus City-owned real estate properties was properly collected and accurately reported. It was determined that DCAS properly collected and accurately reported revenue from the sale of surplus City-owned properties, and appropriately processed and approved all mortgage applications. However, DCAS practices of selling said properties, as well as its tracking of new property owners' information for the Department of Finance could be improved. Recommendations were made to rectify these issues.
An audit report was filed on June 30, 2008 on the oversight of the WeCARE Program contractors by the Human Resources Administration (HRA). The audit determined whether HRA adequately monitors WeCARE program contractors to ensure that they are complying with key provisions of their contracts. It was determined that HRA's monitoring of its WeCARE contractors has a number of weaknesses. HRA has not established a formal program monitoring and evaluation process for contractor-submitted data. HRA monitoring of key financial components of the WeCARE contracts also had deficiencies. Efforts also need to be increased to identify erroneous payments and verifying monthly contractor expense-reimbursement requests. Recommendations were made to rectify these issues.
An audit report was filed on June 27, 2008 on the compliance with Comptroller's Directive #7 by the Engineering Audit Office, Department of Sanitation. The audit assessed the compliance of the Office with this Directive, which provides agency Engineering Audit Officers (EAO's) with guidelines for independently pre-auditing payment requests for a variety of construction and related consultant services contracts. It was determined that the Department's engineering audit office has not fully complied with Comptroller's Directive #7 provisions regarding change-order work. Payments were authorized associated with change orders not registered with the Comptroller's Office. Aside from problems pertaining to change-order payments, the engineering audit office generally complied with other major requirements of Directive #7. Recommendations were made to rectify these issues.
An audit report was filed on June 26, 2008 on the financial and operating practices of the New York City Commission on Human Rights (CCHR). This audit determined whether CCHR is complying with certain City purchasing and inventory procedures. Other Than Personal Service (OTPS) expenditures for the New York City Commission on Human Rights amount to $1,849,980. It was determined that CCHR generally adhered to Comptroller's Directives (#3, 6, and 24), applicable Procurement Policy Board (PPB) rules and the Department of Investigation Standards for Inventory Control and Management. However, there were minor instance in which CCHR did not comply with certain purchasing and inventory procedures. Recommedations were made to rectify these issues.
An audit report was filed on June 30, 2008 on the financial and operating practices of the Queens Borough President's Office. The audit determined whether the Borough President's Office is complying with certain purchasing and inventory procedures and whether it maintained adequate controls over the cash receipts from map sales and topographical services. It was determined that the Office generally adhered to Comptroller's Directives and applicable rules and regulations. Expenditures were appropriate, and monies were not improperly used. However, the Office did not always comply with certain purchasing, cash control, and inventory procedures. Recommendations were made to rectify these issues.
This is a follow-up audit to determine whether the Queens Borough Public Library has implemented the nine recommendations that were made in the Audit Report on the Financial Controls of the Queens Borough Public Library.