An audit report was filed on May 29, 2009 on the compliance of the Equal Employment Practices Commission (EEPC) With its City Charter Mandate to audit City Agencies. The audit determined whether EEPC met its City Charter mandate to audit the equal employment practices and procedures of each City agency at least once every four years. It was determined that although EEPC has increased the number of audits completed, it has not met its New York City Charter mandate to audit every City agency once every four years. Recommendations were made to rectify this issue.
A follow-up audit report was filed on May 29, 2009 on the use of procurement cards by the Department of Parks and Recreation (Parks). This follow-up audit determined whether Parks has implemented the 13 recommendations made in a previous audit (MH05-126A). The previous audit evaluated whether Parks has adequate controls over the use of procurement cards (p-cards) and follows guidelines set forth in Comptroller's Memorandum #01-1. It was determined that of the 13 recommendations made in the previous audit, Parks implemented seven, partially implemented four, and did not implement two. While a stricter and more responsible system for the use of p-cards was implemented, Parks still had issues regarding inventory records and documentation for reports and purchases. Recommendations were made to rectify these issues.
An audit report was filed on May 29, 2009 on the financial and operating practices of the Bronx County Public Administrator's Office. The audit determined whether the Office of the Bronx County Public Administrator (Bronx PA) complied with all applicable federal, State, and city laws, rules, and regulations regarding these practices. It was determined that the Bronx PA did not adequately comply with all applicable rules and guidelines. Many inconsistencies and inadequacies of controls were identified, creating an increased risk that decedents' estates are not being properly monitored and that funds are not being adequately safeguarded and distributed. Recommendations were made to rectify these issues.
An audit report was filed on May 15, 2009 on the calculation and application of the J-51 Tax Benefits for Properties in Manhattan by the Department of Finance (DOF). This audit determined whether DOF is properly calculating and applying J-51 tax exemption and tax abatement benefits. It was determined that there were weaknesses in the administration of key aspects of the J-51 tax exemption incentive program. These issues led to incorrect collection and calculation of tax amounts due the City. Additional issues were identified with documentaion and discretionary interpretation of the J-51 statute that limited City revenue potential. Recommendations were made to rectify these issues.
From a follow-up audit conducted on the New York City Fire Department (FDNY), it was found that the FDNY implemented only some of the recommendations made to them. They developed a policy and guidelines regarding front-line vehicles, but they have not been signed, dated, or diseeminated throughout the Department. Recommendations have been made to address this issue.
From an audit conducted on the New York Yankees, it was found that the Yankees overstated its rental credits for the Second Quarter of 2008. These expenses are not chargeable to the City and were not properly supported by sufficient documentation. Recommendations have been made to rectify this issue.
From an audit conducted on the Department of Housing Preservation and Development's (HPD's) Emergency Repair Program (ERP) data, it was found that the ERP data exists in a secure environment with restricted access and is readily available to its users. However, some fields are inaccurate and incomplete and the overall database has access-control weaknesses. Recommendations have been made to address these issues.
From an audit conducted on the Central Park Conservancy (CPC), it was found that the CPC generally complied with its management agreement with the Department of Parks and Recreation. The CPC exceeded its funding commitment, maintained Central Park in accordance with agreement standards, and complied with purchasing rules. However, funds were not properly reported and ineligible expenses were charged to the Department. Recommendations have been made to address these issues.