This audit determined whether Astoria Studio Limited Partnership II accurately reported its net income, paid all rent due, and complied with certain major non-revenue terms of the lease agreement.
From an audit conducted on the Office of the Public Advocate (PAO), it was found that the PAO has adequate financial controls over its practices and generally adhered to PPB rules and the Comptroller's Directives. However, the PAO lacks proper documentation and record-keeping, as well as appropriate purchase transactions. Recommendations have been made to address these issues.
From a follow-up audit conducted on the HIV/AIDS Services Administration (HASA) of the Human Resources Administration (HRA), it was found that HASA did not implement a majority of the recommendations given to them. HASA did not follow all the regulations listed in the HASA procedures manual and their financial assistance packages lacks essential documents. Recommendations have been made to address thse issues.
Pursuant to the terms of the lease between the City of New York and the New York Yankees, the office of the comptroller has examined the rental credits claimed by the Yankees for the maintenance
of City-owned Yankee Stadium for the third quarter of 2006.
The office of the comptroller performed an audit of the license agreement between the Department of Parks and Recreation and First Tee of Metropolitan New York to operate and maintain the Mosholu Golf Course
and associated facilities in Van Cortlandt Park, the Bronx.
From an audit conducted on the Fire Alarm Inspection Unit of the New York City Fire Department, it was found that the Alarm Unit does not have adequate controls over the inspection of fire alarm systems. The Alarm Unit's record-keeping is poor and does not have standardized procedures or systems. Recommendations have been made to address these issues.
From an audit conducted on the Department of Homeless Services (DHS), it was found that the DHS generally has adequate controls over its Billing System account and Miscellaneous Expense Account. Though the accounting systems are efficient, the DHS needs to improve its controls over the administration of the accounts. Recommendations have been made to address these issues.
From an audit conducted on the Department of Education (DOE), it was found that the DOE maintained complete documentation for the students surveyed. However, the DOE is not monitoring, tracking or documenting the provision of special education services in an effective manner, with some documentation left incomplete, inaccurate, and lacking. Recommendations have been made to address these issues.
This is a follow-up audit to determine whether the Department of Education has implemented the 10 recommendations made in a previous audit entitled Audit Report on Other Than Personal Service Expenditures
of Schools within Regional Operations Center for Regions 9 and 10.