This document contains two letters describing the audit. The New York City Employees' Retirement System generates its own death match report, which contains new deaths and any changes or deletions to the Social Security Administration Death Master File extract tape. This audit determines whether the NYCERS has controls in place to detect and prevent illegal collection of pension payments after one's death.
An audit report was filed on October 19, 2011 on the New York City Fire Department's performance indicators as reported in the Mayor's Management Report. The audit objective was to determine whether the New York City Fire Department's (FDNY) controls are adequate enough to ensure that its performance indicators as reported in the Mayor's Management Report (MMR) are accurate and reliable. It was determined that the FDNY's controls are adequate to ensure that its performance indicators as reported in the MMR regarding four critical indicators are accurate and reliable. However, there were several issues regarding Alarm Receipt Dispatchers and the STARFIRE Computer Aided Dispatch (CAD) system. Recommendations were made to rectify these issues.
From a follow-up audit conducted on Food Craft, Inc., it was found that Food Craft implemented a majority of the recommendations made to it in previous audits. Because of this, Food Craft established more efficient systems and procedures to correct its internal control weaknesses. However, Food Craft still fails to conduct proper financial procedures, and recommendations have been made to rectify the issue.
From a follow-up audit conducted on the Central Park Tennis Center, Inc. (CPT), it was found that the CPT implemented a majority of the recommendations made to it in previous audits. Because of this, the CPT has corrected its internal control weaknesses and maintains adequate financial payments and usages. However, the CPT still failed to pay appropriate fees, and recommendations have been made to rectify the issue.
From a follow-up audit conducted on the South Beach Restaurant Corporation (SBR&C), it was found that the SBR&C implemented a majority of the recommendations made to it in previous audits. Because of this, the SBR&C improved its internal controls and maintains proper journals and accounts. However, the SBR&C still fails to maintain a contract for every preferred vendor it does business with and a recommendation has been made to rectify the issue.
From a follow-up audit conducted on the Lakeside Restaurant Corporation, it was found that Lakeside did not implement a majority of the recommendations made to it in previous audits. Although the Corporation improved its internal controls, it still does not maintain appropriate contracts, financial reports, payments, or efficent methods. Recommendations have been made again to rectify these problems.
From an audit conducted on the Department of Health and Mental Hygiene (DOHMH), it was found that the DOHMH did not comply with procedures and rules regarding the payment of employees. In addition, the DOHMH lacks efficent review processes that would allow them to effectively monitor employees and prevent abuse. Recommendations have been made to try to rectify the issues.