An audit report was filed on June 18, 2007 on the Human Resources Administration's (HRA) employment services and placement efforts for public assistance recipients. The audit determined the effectiveness of HRA's monitoring of its employment-service vendors. HRA is reponsible for helping individuals and families achieve and sustain their maxiumum degree of self-sufficiency. To fulfill this mission, HRA provides a broad range of programs and services in public assisstance, food stamps, job training, and employment services. It was determined that although HRA's monitoring of its employment-service vendors had some positive features, it also had significant weaknesses. HRA failed at times to follow its own procedures regarding contracts and evaluations of vendors, and lacked sufficient follow up on its programs and vendors. Recommendations were made to rectify these issues.
An audit report was filed on June 18, 2007 on the compliance of Staten Island League Holdings LLC (Staten Island Yankees) with their lease agreement for the period January 1, 2005 to October 31, 2006. On December 7, 2000 the Staten Island Yankees and the New York City Economic Development Corporation (EDC) entered a 20-year lease which grants the Staten Island Yankees the exclusive right for the use and operation of the Richmond County Bank Ballpark in Staten Island. In return the SI Yankees are to pay EDC base rent fees, portions of revenue, and annual funds as well as submit reports to them regarding income and attendance at the stadium. It was determined that the SI Yankees adhered to certain non-revenue-related requirements of the agreement and paid some of their required fees. However, the SI Yankees still owed EDC a total of $1,581,154 for other fees not paid. Recommendations were made to rectify these issues.
An audit report was filed on June 18, 2007 on the Department of Consumer Affairs internal controls over the processing of violations and collection of fines. This audit determined whether the New York City Department of Consumer Affairs (DCA) maintains adequate internal controls over the processing of violations and collection of fines. It was determined that DCA did not maintain adequate internal controls over the processing of violations and collection of fines and lacks adequate controls over its accounts receivable. Also DCA lacked formal written policies and procedures to comprehensively address and establish standards for the adjudication and collection of fines. This led to operational inefficiencies and procedural weaknesses. Recommendations were made to rectify these issues.
An audit report was filed on June 13, 2007 on the financial and operating practices of the New York City Tax Commission. The audit determined whether the New York City Tax Commission is complying with certain purchasing and inventory procedures as set forth in the New York City Comptroller's Internal Control and Accountability Directives #6 and 24, applicable Procurement Policy Board (PPB) rules, and the Department of Investigation Standards for Inventory Control Management. It was determined that the Tax Commission generally adhered to Comptroller's Directives and all other applicables rules. However, the Tax Commission did not fully comply with certain purchasing and inventory procedures. Recommendations were made to rectify these issues.
An audit report was filed on June 13, 2007 on the administration of imprest funds by the Department for the Aging (DFTA). The audit determined whether the DFTA complied with Comptroller's Directive #3 (Procedures for the Administration of Imprest Funds). It was determined that DFTA generally complied with certain, major provisions of Comptroller's Directive #3. However, it was found that there were other areas of non-compliance with other provisions of Comptroller's Directive #3. This included inadequate segregation of duties over bank reconciliations, use of incorrect object codes, underutilization of requirements contracts, late payments, split purchases, and an inadequate maintenance of required documents. Recommendations were made to rectify these issues.
An audit report was filed on June 13, 2007 on the financial and operating practices of the 14 Queens Community Boards. The audit determined whether the 14 Queens Community Boards complied with certain purchasing and inventory procedures as set forth in the New York City Comptroller's Internal Control and Accountability Directives #3, 6, and 24, applicable Procurement Policy Board (PPB) rules, the Procedural Guidelines for Community Boards, and the Department of Investigation Standards for Inventory Control and Management. Also, if the Boards received non-City funding, whether they accounted for the receipt and disbursement of those funds. It was determined the 14 Boards generally adhered to the Comptroller's Directives and all other applicable rules. There were minor instances in which the Boards did not comply with certain purchasing and inventory procedures. Recommendations were made to rectify these issues.
An audit report was filed on June 12, 2007 on the procurement practices of the Office of Payroll Administration (OPA). The audit determined whether the OPA procurement practices relating to non-captial expenditures complied with applicable Procurement Policy Board (PPB) rules and Comptroller's Directives, and its own procedures. It was determined that OPA's procurement practices indicated that the agency has established an adequate segregation of duties for its practices. OPA has also registered all its contracts with the Comptroller's Office and adequately documented its receipt of goods and services. However, OPA needs to address several deficiencies in order to improve its internal controls and fully comply with PPB rules, Comptroller's Directives, and its own procedures. Recommendations were made to rectify these issues.
An audit report was filed on June 12, 2007 on the development and implementation of ACCESS NYC by the Department of Information Technology and Telecommunications (DoITT). The audit was conducted on the development and implementation of the Integrated Human Service System (IHSS), now known as ACCESS NYC, by DoITT. It is an online screening tool that supports 21 government programs, enabling the public to learn about the programs and benefits for which they may be eligible, and is provided in many different languages. It was determined that the development and implementation of the system met specifications, was on schedule, and was delivered within projected costs. It is operational and meets initial business and system requirements. One issue is that foreign language users are redirected from the Web links to only the English language information. It was recommended that agencies responsible for translating source information into each foreign language available do so.
An audit report was filed on June 12, 2007 on the collection and reporting of revenues by the Board of Standards and Appeals. The audit determined whether the Board of Standards and Appeals is correctly accounting for and safeguarding the application fee revenue it receives. It was determined that, overall, the Board is correctly accounting for the revenue it receives. It was found, however, that the Board does not adequately safeguard the fee revenue it receives, issue receipts sequentially or reconcile funds collected with funds deposited. It would also hold funds before forwarding them for deposit and did not alway recognize collected funds as revenue in the appropriate fiscal year. It was also found that the Board's 2005 Directive #1 filing did not reflect its operating practices. Recommendations were made to rectify these issues.
An audit report was filed on June 11, 2007 on the financial controls over cash receipts at the Department of Finance Business Centers. This audit determined whether the New York City Department of Finance (DOF) maintains adequate financial controls over cash receipts collected at its six Business Centers. It was determined that DOF maintained adequate financial controls over cash receipts collected at its six Business Centers. However, it was found that DOF lacked formal written policies and procedures to cover all aspects of cash collections and reporting functions. It also lacked a formal business continuity and disaster recovery plan for NYCServ. Recommendations were made to rectify these issues.