This audit report on the Financial Practices of the Office of the Actuary determined whether the Office of the Actuary had adequate controls over its timekeeping, payrool, purchasing, and inventory operations.
This audit report on the Financial and Operating Practices of the Office of the Public Advocate evaluated the agency's internal controls over its personnel, payroll, timekeeping, small purchases, and physical assets, as well as its compliance with applicable City rules and regulations. All employees on the OPA payrool were bona fide and its purchases were legitimate and necessary for its operation.
This audit report on the Financial and Operating Practices of the 14 Queens Community Boards determined whether the 14 Queens Community Boards are complying with certain payroll, timekeeping, purchasing, and inventory procedures, as set forth in the New York City Comptroller's Internal Control and Accountability Directives 3, 13, 24,25, and 27; Department of Citywide Administrative Services personnel rules and leave regulations; applicable Procurement Policy Board rules; and the Department of Investigation's Standards for Inventory Control and Management.
This audit report on the Compliance of Viacom Outdoor with Its City Franchise Agreement determined whether Viacom accurately reported al gross advertising revenue in accordance with its City franchise agreement, paid the appropriate fees due the City timely, and complied with certain major non-revenue terms of the agreement.
This report details business income tax collection reports, summarizing monthly collections by industry sector, form type, and document type and fiscal year collections by month, industry sector and month, and form type and month. It contains the data from December 2003, as well as the fiscal year collections for the three most recent tax years. The number of transactions and the gross revenue is displayed, along with the percent of change between the current and preceding fiscal years for fiscal year collections, and it is organized by month, industry sector, form type and document type.
The Asset Information Management System (AIMS) Report reports on the City's State of Good Repair need and the agencies' planned spending to address this need. The program consolidates results of cyclical field surveys and estimates the Capital and Expense needs necessary to keep major City owned facilities and infrastructure in a State of Good Repair. This report details City's assets through Fiscal Year 2004.
This report details business income tax collection reports, summarizing monthly collections by industry sector, form type, and document type and fiscal year collections by month, industry sector and month, and form type and month. It contains the data from November 2003, as well as the fiscal year collections for the three most recent tax years. The number of transactions and the gross revenue is displayed, along with the percent of change between the current and preceding fiscal years for fiscal year collections, and it is organized by month, industry sector, form type and document type.
A report on the comptroller's comments on the fiscal year 2005 executive budget. The report addresses the successes of the budget as well as its shortcomings. Various recommendations are made regarding more prudent approaches to balancing the budget as well as preserving the need for ongoing investment in the City's infrastructure.
This audit report on the Effectiveness of the Department of Transportation in Maintaining Its Automotive Inventory determined that the DOT Fleet Services is generally effective in maintaining the agency's automotive inventory. However it is hindered by inconsistent compliance with agency procedures.
This Second Follow-up Audit Report on the Data Processing Controls and Procedures of the Department of Homeless Services determines whether the New York City Department of Homeless Services (DHS) implemented the 12 recommendations made in the previous follow-up audit of data processing controls. This audit also assessed DHS compliance with the comptroller's internal control and accountability, Guidelines for the Management, Protection and Control of Agency Information and Information Processing Systems (Directive 18).
This Audit Report on the Parks Enforcement Patrol of the Department of Parks and Recreation determined whether the Parks Enforcement Patrol of the Department
of Parks and Recreation is in compliance with its own policies and procedures as specified in the Parks Urban Parks Service Officer's Field Manual and whether PEP
has adequate operating controls in place for the issuance of summonses and the handling of requersts for services.
This Audit Report on the Payroll, Timekeeping, and Purchasing Practices of the Board of Correction determined whether the BOC complied with applicable Personnel,
payroll, timekeeping, and small procurement policies and procedures established by the agency, and those set forth in Comptroller's Internal Control and
Accountability Directives, New York City leave regulations for managerial and non-managerial employees, and Procurement Policy Board Rules.
This audit report on the Development and Implementation of the Department of Investigation Livescan Fingerprint System determines whether Livescan meets the DOI's
initial business and system requirements for capacity to transmit information to and receive information from the New York State Division of Criminal Justice
Services.
This audit report on the Payroll, Timekeeping Procedures, and Other Than Personal Services Expenditures of the Office of Collective Bargaining determines whether
the Office adheres to applicable policies and guidelines for purchasing, payroll, and timekeeping.
This follow up Audit Report on the Department of Environmental Protection Data Center determined whether the DEP implemented the 14 recommendations
made in a previous audit of its data center. To address the issues that still exist, recommendations are made to install a fire extinguishing system in the data center,
reevaluate current generic log-on accounts, and establish formal procedures to document and report network access violations among others.
This audit report on the Administration of the Department of Transportation's "Urban Accounts Payments to Franchised Private Bus Operators" determined whether the Department of Transportation accurately records the revenues and expenses of the fiduciary account and whether DOT ensures that account funds are administered in accordance with the fiduciary account agreement and Comptroller's Directive 27.
This audit conducted on the Department of Juvenile Justice determines whether the department implemented recommendations made in previous audits. This audit evaluates the adequacy of the data centers' plans and procedures, as well as whether the agency complied with the Comptroller's guidelines.
This report details business income tax collection reports, summarizing monthly collections by industry sector, form type, and document type and fiscal year collections by month, industry sector and month, and form type and month. It contains the data from September 2003, as well as the fiscal year collections for the three most recent tax years. The number of transactions and the gross revenue is displayed, along with the percent of change between the current and preceding fiscal years for fiscal year collections, and it is organized by month, industry sector, form type and document type.
A report on the comptroller's comments on the preliminary budget for fiscal year 2005 and the financial plan for fiscal years 2005-2008. The report focuses on the plan for the economic recovery of the City, and includes statistics pertaining to more efficient management plans, realistic budgeting, and prudent allocation of available resources.
This audit report on the Financial and Operating Practices of the 34th Street Business Improvement District determined the adequacy of internal controls over funds and operations, and its compliance with its City contract, which it generally did.
This report details business income tax collection reports, summarizing monthly collections by industry sector, form type, and document type and fiscal year collections by month, industry sector and month, and form type and month. It contains the data from October 2003, as well as the fiscal year collections for the three most recent tax years. The number of transactions and the gross revenue is displayed, along with the percent of change between the current and preceding fiscal years for fiscal year collections, and it is organized by month, industry sector, form type and document type.
This audit report on Capital Improvements at Day Care Centers Required by Landlords' Lease Agreement with the Administration for Children's Services reviewed the timliness of the design phases for lease renewal upgrades at City-leased day care centers. ACS oversight of the design phases for lease renewal upgrades at CIty-leased day care centers needs improvement.
This report details business income tax collection reports, summarizing monthly collections by industry sector, form type, and document type and fiscal year collections by month, industry sector and month, and form type and month. It contains the data from August 2003, as well as the fiscal year collections for the three most recent tax years. The number of transactions and the gross revenue is displayed, along with the percent of change between the current and preceding fiscal years for fiscal year collections, and it is organized by month, industry sector, form type and document type.
A report on the impact of the counterfeit goods trade on New York City, as well as steps than can be taken against counterfeiting and the flow of such goods. Included are detailed statistics on the impact of this trade on the U.S. as well as New York City specifically, as well as advice on counteracting the circulation of counterfeit goods.
New York City Dept. of Finance & Dept of Investigation Joint Task Force Charged with Eliminating Currpution in the Dept. of Finance's Real Property Assessment Unit - Final Report. Agency submitted date as 1/1/2004.
Reports used to compute the investment allocation percentages for taxable periods for General Corporation and Unicorporated Business taxpayers. Agency submitted date as Tax Year 2004.
Reports used to compute the investment allocation percentages for taxable periods for General Corporation and Unicorporated Business taxpayers. Agency submitted date as Tax Year 2004.
New York City Dept. of Finance & Dept of Investigation Joint Task Force Charged with Eliminating Currpution in the Dept. of Finance's Real Property Assessment Unit - Final Report. Agency submitted date as 1/1/2004.
This report details business income tax collection reports, summarizing monthly collections by industry sector, form type, and document type and fiscal year collections by month, industry sector and month, and form type and month. It contains the data from June 2003, as well as the fiscal year collections for the three most recent tax years. The number of transactions and the gross revenue is displayed, along with the percent of change between the current and preceding fiscal years for fiscal year collections, and it is organized by month, industry sector, form type and document type.
This report details business income tax collection reports, summarizing monthly collections by industry sector, form type, and document type and fiscal year collections by month, industry sector and month, and form type and month. It contains the data from July 2003, as well as the fiscal year collections for the three most recent tax years. The number of transactions and the gross revenue is displayed, along with the percent of change between the current and preceding fiscal years for fiscal year collections, and it is organized by month, industry sector, form type and document type.
In accordance with Section 232 of the City Charter, the debt of New York City is reported to grow through the fiscal years of 2003 to 2006. The city will use capital bond proceeds to build and maintain infrastructure to accomodate its large population.
This report details business income tax collection reports, summarizing monthly collections by industry sector, form type, and document type and fiscal year collections by month, industry sector and month, and form type and month. It contains the data from March 2003, as well as the fiscal year collections for the three most recent tax years. The number of transactions and the gross revenue is displayed, along with the percent of change between the current and preceding fiscal years for fiscal year collections, and it is organized by month, industry sector, form type and document type.
This audit for Lutheran Social Services of Metropolitan New York (Lutheran) for Fiscal Year
2001 determined whether or not the amount of funds was more or less than the amount it was advanced. Lutheran did
not comply with some of the announcements and regulations of the New York State Program Manual for Standards of
Payment for Foster Care of Children and Foster-Care Reimbursement Bulletin No.92-5.
This audit for the Economic Development Corporation (EDC) determines whether or not it monitors
City Commercial Rent Tax (CRT) payments by its concessionaries. A few concessionaries and subtenants owe the City
in CRT, interest, and penalties.
This audit for United Cerebral Palsy of New York City, Inc. (UCP) determines if they are in
compliance with the terms of the contracts with the Department of Education (DOE). UCP in general is in compliance
with these terms of the contracts that relate to the provision of special education services to preschool and
school-age students with the DOE.
This report details business income tax collection reports, summarizing monthly collections by industry sector, form type, and document type and fiscal year collections by month, industry sector and month, and form type and month. It contains the data from May 2003, as well as the fiscal year collections for the three most recent tax years. The number of transactions and the gross revenue is displayed, along with the percent of change between the current and preceding fiscal years for fiscal year collections, and it is organized by month, industry sector, form type and document type.
The Asset Information Management System (AIMS) Report reports on the City's State of Good Repair need and the agencies' planned spending to address this need. The program consolidates results of cyclical field surveys and estimates the Capital and Expense needs necessary to keep major City owned facilities and infrastructure in a State of Good Repair. This report details the Executive Summary for the Fiscal Year 2004 AIMS Report.
This report details business income tax collection reports, summarizing monthly collections by industry sector, form type, and document type and fiscal year collections by month, industry sector and month, and form type and month. It contains the data from April 2003, as well as the fiscal year collections for the three most recent tax years. The number of transactions and the gross revenue is displayed, along with the percent of change between the current and preceding fiscal years for fiscal year collections, and it is organized by month, industry sector, form type and document type.
Audit assesses whether the reimbursements to employees were in accordance with the Corporation's contracts with the City. Those who conducted this audit then determined whether or not these were reasonable and documented.
A report by the City Planning Commission on the acquiring of property located at 91-14 Merrick Boulevard, Queens for use as office space by the Commission on Human Rights' Queens Community Service Center. The Notice of Intent to Acquire Office Space submitted by the Department of Citywide Administrative Services on September 9, 2003 was ultimately approved.
This audit was to determine if the Department of Homeless Services had control over payments to hotel and scatter site housing operators and had been able to maintain housing facilities.
This audit was used to determine whether the Human Resources Administration had executed the five recommendations in the previous audit, Audit Report of Computer Equipment Installed at the Human Resources Administration.
This is a follow-up audit to see whether the Human Resources Administration had executed recommendations made in a previous audit, Audit Report of Computer Equipment Inventory On-Hand at the Human Resources Administration's Stockrooms. It shows the status of the four recommendations.
The 9/11 attacks created an economic burden on the city and changed the city's budgetary approach. These burdens include wealth loss, job loss, and an overall Gross City Product loss. The debt is also reported to raise due to the process of rebuilding.
This report details business income tax collection reports, summarizing monthly collections by industry sector, form type, and document type and fiscal year collections by month, industry sector and month, and form type and month. It contains the data from February 2003, as well as the fiscal year collections for the three most recent tax years. The number of transactions and the gross revenue is displayed, along with the percent of change between the current and preceding fiscal years for fiscal year collections, and it is organized by month, industry sector, form type and document type.
Comments from the Comptroller on the mayor's budget for the Fiscal Year 2004, problems that may occur and are occurring in the City, and solutions on how to solve these problems.
This report details business income tax collection reports, summarizing monthly collections by industry sector, form type, and document type and fiscal year collections by month, industry sector and month, and form type and month. It contains the data from January 2003, as well as the fiscal year collections for the three most recent tax years. The number of transactions and the gross revenue is displayed, along with the percent of change between the current and preceding fiscal years for fiscal year collections, and it is organized by month, industry sector, form type and document type.
From this audit, it was found that the Seamen's Society for Children and Families complied with the provisions of day care home contracts set forth by the Administration for Children's Services. The society also successfully funded the day cares, but can work on problems, such as adequately overseeing its caretakers and registering students properly.
An audit report was filed on June 30, 2003 on the investigation of the New York City Fire Department in order to identify any pension fund retirees who may be illegally re-employed and to quantify the amounts of any impromper payments to these individuals. It was determined that there were five individuals who received $67,779 in pension payments during 2000 who were working past their applicable employment anniversary dates. It was recommended that these five individuals be investigated and if appropriate, aciton be taken against their crimes. (FL03-128A)
An audit report was filed on June 30, 2003 on the financial and operating practices of the Sergeants Benevolent Association Health and Welfare Fund for the fiscal year 2001. It was determined that the organization generally complied with the procedures and requirements set down by Directive 12, and its administrative expenses were reasonable. Some weaknesses were noted regarding lack of documentation and eligibility of members' dependents, and it was recommended they be rectified. (FL03-086A)
An audit report was filed on June 30, 2003 on the Financial and Operating Practices of the Local 444 S.E.I.U. Sanitation Officers' Association Security Benefits Fund. It was determined that the organization generally complied with the procedures and requirements set down by Directive 12, and its administrative expenses were reasonable. Some weaknesses were noted regarding lack of documentation and reporting, and it was recommended they be rectified. (FL03-151A)
The analysis was to provide comparative data on the overall
financial activities of the 85 union-administered active and retiree welfare, education, and annuity funds which
received City contributions during Fiscal Year 2001. Several funds expended lower-than-average amounts for benefits
and maintained high reserves. Several financial issues should be addressed such as operating deficits due to certain
funds exceeding their revenues. Some funds had large operating surpluses resulting in high reserves, which indicate that
they should increase members' benefits. Other issues include improper eligibility delay, consolidation of professional
services, and field audits of funds.
An audit report was filed on June 30, 2003 on the compliance of Sterling Mets, L.P., (New York Mets) with their lease agreement and fees they owed the city, specifically those incurred in the time period January 1 tp December 31, 2001. It was determined that Sterling Mets owed the city a total of $4,560,631 which accounts for understating revenue, overstating allowable deductions and credits, and previous audits for which Sterling Mets did not pay their dues. It was recommended that Sterling Mets pay their dues in full to the City. (FN03-115A)
From an audit conducted on the Off-Track Betting Corporation, it was found that the corporation has adequate controls to ensure that employee reimbursements and charges for General Expenses were reasonable. However, the corporation needs to properly document its expenses and reimbursements.
From an audit conducted on the New York Yankees's maintenance of Yankee Stadium, it was found that the team overstated rental credits needed for maintenance. The team must ensure that all maintenance credits are properly documented and approved before submitting them to the Comptroller's Office.
From an audit conducted on the Department of Sanitation, it was determined that the department has adequate controls over the billing, collecting, depositing, and disbursing of funds located in the Special Events Clean-Up account. However, the department neglected the existence of other accounts and did not follow the fiduciary account agreement.
From an audit conducted on the American Museum of Natural History, it was determined that the museum complied with the requirements, procedures, and bylaws set forth by the Department of Cultural Affairs and has adequate control over its financial and operational processes. However, the museum must address timekeeping errors.
From an audit conducted on the Staten Island Yankees, it was found that the team has internal control weaknesses. From this, it could not be determined whether the team made appropriate payments to the New York City Economic Development Corporation. The team also lacks punctuality when making payments and must work to pay off outstanding fees and overall, improve its internal controls.
In June 2001, Brooklyn Baseball Company, L.L.C, and the NYC Department of Parks and Recreation
entered into a 20-year lease agreement. This grants the Cyclones the exclusive rights to use KeySpan Park on Surf Avenue
in Brooklyn. This audit determined whether the Cyclones complied with their lease agreement with the City; paid
the appropriate fees to the City and whether they paid them on time. The Cyclones paid the City $1,131,196 in rental
fees and Parks paid the Cyclones $200,000
related to net parking lot income. Audit findings include the significant weakness in the Cyclones internal controls
that prevented the determination of whether actual attendance, no-shows, and recreated area attendees were reported
accurately, and whether all appropriate fees due the City were paid. The Cyclones did not report $98,600 recorded on
their books as rent revenue, therefore owe the City $49,300 in additional fees. The audit recommends to base actual
attendance on their turnstile counts, as required by the lease, along with other recommendations.
From an audit conducted on the New York City Public/Private Initiatives, Inc., the corporation adequately recorded and made payments given to beneficiaries. However, there is missing documentation, and the corporation can improve its recordkeeping to ensure that all beneficiaries receive the proper amount of money alloted to them.
An audit report was completed on June 26, 2003 on the shortcomings and discrepancies in the Department of Parks and Recreation. The Department failed to maintain adequate control of its issuing and processing of permits, as well as the collection of fees that it is entitled to for the use of public spaces for athletic and special events. The report gives 25 recommendations as to how the Department can adjust these issues. (MG02-117A)
The Department of Information Technology and Telecommunications (DoITT) manages the
Department of Finance's system software and hardware. The audit determines that the Department has adequate controls
to protect both its mainframe and network environments. Security matters should be addressed such as the mainframe
environment containing the Department's information protection policies and procedures are not consolidated in one
document. In addition, there is no agency virus response plan.
From an audit conducted on the Financial Management System at the Financial Information Services Agency, it was found that the agency has adequate controls to protect its records from unauthorized access. However, the agency should provide substantial training to its security officers and establish a log to record requests from agencies who require special access rights.
From an audit conducted on the Administration for Children's Services, it was found that the administration's oversight of day care centers is ineffective and lacks an efficient approach to overseeing the fiscal requirements of the day cares.
From an audit conducted on the New York County Public Administrator's Office, it was concluded that the office complied with most of the provisions of Article 11 of the New York State Surrogate's Court Procedures Act, the Report and Guidelines of the Administrative Board for the Offices of the Public Administrators, and other applicable laws, rules, and regulations. However, the office needs to adequately manage assets, follow certain provisions thoroughly, use the suspense account strictly for work purposes, and correct timekeeping errors.
From an audit done on the NYCServ Project, aimed at consolidating the Department of Finance's customer services, the project complied with requirement and laws and is available for innovation. However, the implementation of the product has been delayed, as certain applications and concerns have not been implemented or addressed.
The FDNY has adequate controls over the billing and collection of inspection fees and whether it charges the correct fees. The FDNY billed $35.6 million in BFP inspection fees and collected $34.6 million.The FDNY has not changed its fee schedule in more than a decade. FDNY has a number of internal control weaknesses that can affect billing and collection practices.
The Housing Preservation and Development Information System has become a multi-module system with a central repository of information on private and City-owned residential properties and registered property owners. The system design allowed for future enhancements and upgrades. It also met overall goals as stated in the original system justification. However, it did not follow a formal system methodology.A user satisfaction survey revealed that 57 percent of respondents would like to see changes made to HPDInfo.Lastly, the Department does not have procedures in place to ensure that security violations are recorded, documented, and reviewed.
This follow-up audit report is to determine whether the NYC Health and Hospitals Corporation(HHC) implemented the recommendations made in an earlier audit. The previous audit made 22 recommendations to HHC. Of the 22, only 11 were implemented, three were partially implemented, one was not implemented, and seven were no longer applicable. This audit found that HHC has improved its billing and collection procedures. HHC still needs to improve its posting of initial payments into its computer system and the timliness of its initial billings to HMOs. Several recommendations are listed to address the problems noted in this report.