An audit report was filed on December 15, 2004 on the New York Yankees' rental credits for the first quarter of 2004 for the audit period January 1, 2004 to March 31, 2004. It was determined that the Yankees' rental credits for the first quarter of 2004 were overstated by $27,866.53. It was recommended that the yankees deduct this amount from the total rental credits taken for maintenance pertaining to the first quarter of 2004, and ensure that all maintenance credits claimed are properly documented. (FN05-057A)
An audit report filed on December 1, 2004 on the compliance of the New York Yankees with their lease agreement for the audit period January 1, 2001 to December 31, 2002. It was determined that the Yankees generally adhered to the provisions of their lease agreement and had an adequate system of internal controls over revenue collection and reporting functions. However, there were some issues with fees that had yet to be paid. (FN04-125A)
This second follow-up audit report on Department of Education Internal Controls Over Its Data Center determined whether the Department of Education implemented the 12 recommendations made in an earlier Audit,
(Audit 7F01-113).
This audit report on the Building Information System of the Department of Buildings evaluated whether BIS is an effective tool, functions reliably, and supports the Department's
mission.
This follow-up Audit Report on the Department of Health and Mental Hygiene Wide Area Network is conducted to determine whether the Department implemented the eight recommendations made in a previous audit of its Wide Area Network (WAN). The DOHMH lacked policies and procedures regarding its computer operations, system access, and data security.
This audit report on the Financial and Operating Practices of the Local 721 Licensed Practical Nurses Welfare Fund was conducted to determine if the Fund complied with
the procedures and reporting requirements of Directive 12, which they did. The Fund's expenses were accurately recorded and there was adequate documentation for the expenses paid. Weaknesses include improper benefit payments among others.
This audit report on the Financial and Operating Practices of the Uniformed Fire Officers Association Family Protection Plan determined that the Plan generally complied with the procedures and reporting requirements of Directive 12. It also complied with its benefit-processing and accounting procedures. Weaknesses include misstated benefit and administrative expenses on its financial statements.
This audit report on Pensioners of the New York City Employees' Retirement System Working for the City after Retirement determined that there were three individuals who received pensions and were in violation of RSSL 211 or 212 or 1117 of the New York City Charter.
This audit report on New York City Pensioners Working for New York State after Retirement determined that there were 44 pensioners who appeared to violate sections 211 and 212 of RSSL and 1117 of the New York City Charter.
This audit report on the Workforce Investment Act Program of the Department of Small Business Services determined whether it has ensured that the City has received its fair share of federal Workforce Investment Act (WIA) funds and whether DSBS appropriately verified its performance-based payments to its job training and placement contractors.