The Department of Youth and Community Development initiates and coordinates programs to meet the needs and foster the development of the youth, families, and communities. The Beacon Program Contract Management Unit oversees 80 Beacon community centers. This audit determines whether the DYCD has adequate oversight and monitoring of Beacon Program contractors to ensure that they are following with the contract.
From an audit conducted on the Alley Pond Golf Center, Inc., it was found that Alley Pond complied with the major requirements of its license agreement and has an adequate system of internal controls. However, fees and payments were not properly paid and recommendations have been made to address the issue.
This audit determines whether the Department of Parks and Recreation followed with the terms of the fiduciary agreement and the 'Modification to the Restrictive Declaration,' which is an agreement between the City and another party in which conditions are placed on a property's future use and development.
This audit determines whether the Samaritan Village followed with the provisions of its contract with the Department of Correction and whether the Department has adequate monitoring of its contract with Samaritan.
An audit report was filed on June 26, 2007 on the Department of Environmental Protection controls over the issuance and depletion of credits from its reimbursable metering program. The audit determined whether the Department of Environmental Protection (DEP) has adequate controls in place to accurately issue and deplete Reimbursable Metering Program (RMP) credits. It was determined that DEP generally issues and depletes RMP credits in accordance with the RMP guidelines of May 1, 2005. However, internal controls needed to be improved since the RMP unit, which consists of one individual, is responsible for reviewing, approving, and posting credits. Recommendations were made to rectify these issues.
The Retirement Insurance Fund for NYC Retirees provides health and welfare benefits to City retirees. This audit reviews the financial and operating practices of the Retiree Fund.
This audit determines whether the Department of Design and Construction has controls over the use and assignment of contractor-provided vehicles to the Department's employees.
An audit report was filed on June 18, 2007 on the monitoring of franchise, concession, license and lease agreements by City agencies. The Comptroller's Office conducts audits of concession and franchise agreements granted by City agencies pursuant to its authority under the City Charter. These audits provide a snap shot to evaluate the performance of the entity over the scope period of the audit. It was determined that $23,804,840 million was still due the City. It was also concluded that the agencies do not adequately monitor the parties granted in their franchise and lease agreements, and lacked the appropriate attitude towards their role as the City's oversight body charged with monitoring the activities of the entities granted these agreements. Recommendations were made to rectify these issues.