This report includes descriptions and data on the flow of cash in New York City for the April to June quarter of fiscal year 2006. Included are the City's revenues, expenditures, savings, and spending regarding the cash that it uses.
The Annual Financial Report presented by Comptroller William C. Thompson Jr. summarizes the City's economy in fiscal year 2006 and plans for fiscal year 2007.
This audit determines whether the Brooklyn Navy Yard Development Corporation, which was purchased by New York City to create a modern complex that would increase employment opportunities, has adequate leasing and rent-collection practices.
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 n...
This report details the City of New York's financial and economic state for Fiscal Year 2006 and includes projections for Fiscal Years 2007-2010. The City's economic state for 2006 is stable and strong, though this may precede less growth in the coming years.
This report assesses the debt condition of the City of New York. It details the amount of debt the City may incur for capital projects during Fiscal Years 2007-2010.
From an analysis conducted on the financial activities of 98 union-administered welfare, education, and annuity funds, it was found that the expenses of certain funds exceeded their revenues, leading to operating deficits. In addition, an unnecessarily large percentage of funds was spend on administrative expenses and some funds had abnormally large reserves. Recommendations have been made to address these issues.
From an audit conducted on Sterling Mets, L.P. (the New York Mets), it was found that the Mets generally followed the provisions of their lease with New York City. However, the Mets did not pay all required fees due to poor bookkeeping and organization. Recommendations have been made to rectify the issue.
Reports used to compute the investment allocation percentages for taxable periods for General Corporation and Unicorporated Business taxpayers. Agency submitted date as Tax Year 2007.
From an audit conducted on the New York Yankees, it was found that the Yankees did not make proper payments, leading to an overstatement of the rental credits submitted for the First Quarter of 2006. Recommendations have been made to address the issue.
From an audit conducted on the Pomonok Neighborhood Center, Inc., it was found that Pomonok made improper payments and did not follow the terms of the contract it made with the City. Pomonok's financial status was misrepresented and recommendations have been to address these issues.
From an audit conducted on the Board of Elections, it was found that the Board successfully completed the S-Elect Project. The overall goals and requirements were met, but the Board needs to improve the project's security and implement a recovery plan. Recommendations have been made to address these issues.
From an audit conducted on the Fifth Avenue Business Improvement District (BID), it was found that the BID generally complied with its plans and contracts. It has adequate controls over its fund and operations, but communication between the BID and its members can be improved. Recommendations have been made to rectify the issue.
This audit determines whether the Department of Education has adequate controls over Universal Pre-Kindergarten payments to non-public schools in Region 6 and 7. The audit finds that the DOE does not have adequate controls.
This report is IBO's analysis of the Mayor's Preliminary Budget for 2008 and Financial Plan through 2011. It contains IBO's forecasts and examinations of key budget proposals made by the Mayor.
This audit determines whether the Central Park Boathous LLC accurately reported its gross receipts, properly calculated the license fees due Department of Parks and Recreation, paid the fees in a timely manner, and followed with the proper requirements of the license agreement.
Under the J-51 program, the Department of Housing Preservation and Development Administration provides tax exemption benefits to property owners. The Department is responsible for administering the program. This audit determines whether the Department has adequate controls over administering the program.
This audit determines whether the Department of Parks and Recreation addresses and resolves the complaints related to tree removals and emergency pruning in a timely manner.
This report examines the rising cost of recycling and what should be done to lower the cost of recycling. It provides different methods of solving the cost problem.
This report details the Comptroller's, William C. Thompson, Jr.'s, comments on the Fiscal Year 2008 Executive Budget. The City predicts high tax revenue projections and surpluses, giving the City the opportunity to reduce budget gaps for future years.
A letter from Ronnie Lowenstein to Gene Russianoff talking about the review and analysis of the Metropolitan Transportation Authority's fiscal projections.
This audit determines whether the Staten Island Borough President's Office has been following the proper payroll, personnel, purchasing, cash receipts, and inventory policies and procedures. The audit finds that the Office generally followed the procedures, though there were some weaknesses.
This audit determines whether the Bronx Borough President's Office is following with proper purchasing and inventory procedures. The audit finds that the the Office has generally followed the proper procedures, though it did not always follow the procedures.
An audit report was filed on June 6, 2007 on the New York Yankees rental credits for the second quarter of 2006 (April 1 to June 30, 2006). The Comptroller's Office is required to audit all rental credits claimed by the Yankees for the maintenance of City-owned Yankee Stadium. Under the terms of the lease, the Yankees are responsible for the care and upkeep of Yankee Stadium; the costs incurred by the Yankees for maintaining the stadium are offset against any rental income due the City from the Yankees. Thus, every approved dollar spent and accounted for as a rental credit for the maintenance of the stadium results in a dollar-for-dollar decrease in the rent due the City. It was determined that the rental credits submitted for the second quarter of 2005 were overstated by $69,880.67. Recommendations were made to rectify this issue.
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 2007.
An audit report was filed on June 7, 2007 on the compliance of York Avenue Tennis LLC with certain provisions of its license agreement and payment of fees due the City. The audit determined whether York accurately reported its total gross receipts, properly calculated the license fees due the City, paid its license fees on time, and complied with certain major non-revenue terms of its license agreement. It was determined that York generally adhered to the provisions of its license agreement with the city. York recorded its revenues fairly, calculated and paid its fees on time, and maintained an adequate system of internal controls. However, there were some issues regarding calculation of certain fees for which York owed the City $48,897. Recommendations were made to rectify these issues.
An audit report was filed on June 8, 2007 on the New York City Fire Department's administration of its bank accounts. The audit determined whether the New York City Fire Department (FDNY) properly administers its private bank accounts in accordance with applicable rules and regulations. It was determined that the FDNY generally administered its 10 bank accounts in accordance with applicable rules and regulations and Comptroller's Directives. However, there were some minor exceptions in the review of the Main Imprest Fund, for which controls could be improved. It was also suggested that FDNY establish a fiduciary account within the City's Financial Management System to replace its Medal Fund, so as to enhance the controls over the funds deposited in this account. Recommendations were made to rectify these issues.
An audit report was filed on June 8, 2007 on the financial and operating practices of the Staten Island Community Boards No. 1, No. 2, and No. 3. The audit determined whether the Staten Island Community Boards are complying with applicable payroll, personnel, purchasing, and inventory policies and procedures. It was determined that the Boards generally complied with applicable Comptroller's Directives, leave regulations for managerial and non-managerial employees, Procurement Policy Board (PPB) rules, and the Department of Investigation standards for inventory control and management regarding payroll, personnel, purchasing, and inventory activities. However, there were minor weaknesses in the controls over purchasing transactions, including imprest funds, and over the inventory physical assets. 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.
An audit report was filed on June 11, 2007 on the procurement practices of the Campaign Finance Board (CFB). The audit determined whether the CFB makes Other Than Personal Service (OTPS) expenditures in accordance with applicable procurement procedures, including Procurement Policy Board (PPB) rules and Comptroller's directives. It was determined that CFB generally complied with applicable procurement procedures, including PPB rules and Comptroller's directives. However, CFB had two internal control weaknesses that should be addressed: use of split purchases to circumvent procurement policies, and the lack of in-house written policies and 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.
This article examines the benefits of the proposed Child Care Credit for tax filers who are too poor to owe state and federal tax but owe income tax and have children.
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 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 18, 2007 on the monitoring of franchise, concession, license and lease agreements by City agencies. The Comptroller's Office conducts audits of concession and franchise agreements granted by City agencies pursuant to its authority under the City Charter. These audits provide a snap shot to evaluate the performance of the entity over the scope period of the audit. It was determined that $23,804,840 million was still due the City. It was also concluded that the agencies do not adequately monitor the parties granted in their franchise and lease agreements, and lacked the appropriate attitude towards their role as the City's oversight body charged with monitoring the activities of the entities granted these agreements. Recommendations were made to rectify these issues.
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.
This article reviews how domestic violence has impacted the city spending. It includes the services provided to those suffering from domestic violence and how to prevent it.
This audit determines whether the Department of Parks and Recreation followed with the terms of the fiduciary agreement and the 'Modification to the Restrictive Declaration,' which is an agreement between the City and another party in which conditions are placed on a property's future use and development.
This audit determines whether the Samaritan Village followed with the provisions of its contract with the Department of Correction and whether the Department has adequate monitoring of its contract with Samaritan.
An audit report was filed on June 26, 2007 on the Department of Environmental Protection controls over the issuance and depletion of credits from its reimbursable metering program. The audit determined whether the Department of Environmental Protection (DEP) has adequate controls in place to accurately issue and deplete Reimbursable Metering Program (RMP) credits. It was determined that DEP generally issues and depletes RMP credits in accordance with the RMP guidelines of May 1, 2005. However, internal controls needed to be improved since the RMP unit, which consists of one individual, is responsible for reviewing, approving, and posting credits. Recommendations were made to rectify these issues.
The Retirement Insurance Fund for NYC Retirees provides health and welfare benefits to City retirees. This audit reviews the financial and operating practices of the Retiree Fund.
This audit determines whether the Department of Design and Construction has controls over the use and assignment of contractor-provided vehicles to the Department's employees.
Local Law 333 Insurance Fund for NYC Employees provides health and welfare benefits to eligible active City Employees. This audit determines whether the Fund was following with the procedures and reporting requirements of Comptroller's Directive 12.
Little Flower Children and Family Services is a social service agency that delivers services to children, families, and disabled adults. This audit determines whether LFCFS followed with the major programmatic provisions of its foster care contract with the Administration for Children's Services.
From an audit conducted on the Office of the New York County Public Administrator (NYCPA), it was found that the NYCPA generally adheres to the guidelines and procedures of the Surrogate's Court Procedures Act and Administrative Board Guidelines. However, there is noncompliance regarding certain practices. Recommendations have been made to address this issue.
The Department of Youth and Community Development initiates and coordinates programs to meet the needs and foster the development of the youth, families, and communities. The Beacon Program Contract Management Unit oversees 80 Beacon community centers. This audit determines whether the DYCD has adequate oversight and monitoring of Beacon Program contractors to ensure that they are following with the contract.
From an audit conducted on the Alley Pond Golf Center, Inc., it was found that Alley Pond complied with the major requirements of its license agreement and has an adequate system of internal controls. However, fees and payments were not properly paid and recommendations have been made to address the issue.
From an audit conducted on New York City pensioners who were reemployed by a City agency, it was found that most individuals adhered to proper regulations and procedures. However, some individuals violated portions of the Retirement and Social Security Law and received an inappropriate amount of payments. Recommendations have been made to the Board of Education Retirement System to prevent this issue from reoccuring.
From an audit conducted on the New York City Police Department (POLICE), it was found that some individuals participating in the system violated portions of State and City laws and collected an inappropriate amount of payments. Recommendations have been made to prevent this issue from reoccuring.
From an audit conducted on the New York City Fire Department Pension Fund (FIRE), no individuals were found to be violating any State or City laws. All individuals received an appropriate amount of payments and no recommendations have been made to FIRE.
From an audit conducted on New York City pensioners who were reemployed as consultants, it was found that some individuals violated State and City laws and collected an inappropriate amount of payments. Recommendations have been made to New York City retirement systems to prevent this issue from reoccuring.
From an audit conducted on New York City pensioners who were reemployed by New York State, it was found that some individuals violated State and City laws and collected an inappropriate amount of payments. Recommendations have been made to New York City retirement systems to prevent this issue from reoccuring.
From an audit conducted on New York City pensioners who were reemployed by a City agency, it was found that most individuals adhered to proper regulations and procedures. However, some individuals violated regulations of the New York City Employees' Retirement System and collected an inappropriate amount of payments. Recommendations have been made to prevent this issue from reoccuring.
From an audit conducted on the New York City Teachers' Retirement System (TRS), it was found that some individuals participating in the system violated portions of State and City laws and collected an inappropriate amount of payments. Recommendations have been made to prevent this issue from reoccuring.
From a follow-up audit conducted on the Department of Education (DOE), it was found that the DOE implemented three out of the four recommendations made to them. The Bureau of Financial Audits could not determine whether one of recommendations were implemented since it has not been applicable thusfar.
This audit determined whether Astoria Studio Limited Partnership II accurately reported its net income, paid all rent due, and complied with certain major non-revenue terms of the lease agreement.
From an audit conducted on the Office of the Public Advocate (PAO), it was found that the PAO has adequate financial controls over its practices and generally adhered to PPB rules and the Comptroller's Directives. However, the PAO lacks proper documentation and record-keeping, as well as appropriate purchase transactions. Recommendations have been made to address these issues.
From a follow-up audit conducted on the HIV/AIDS Services Administration (HASA) of the Human Resources Administration (HRA), it was found that HASA did not implement a majority of the recommendations given to them. HASA did not follow all the regulations listed in the HASA procedures manual and their financial assistance packages lacks essential documents. Recommendations have been made to address thse issues.
Pursuant to the terms of the lease between the City of New York and the New York Yankees, the office of the comptroller has examined the rental credits claimed by the Yankees for the maintenance
of City-owned Yankee Stadium for the third quarter of 2006.
The office of the comptroller performed an audit of the license agreement between the Department of Parks and Recreation and First Tee of Metropolitan New York to operate and maintain the Mosholu Golf Course
and associated facilities in Van Cortlandt Park, the Bronx.
From an audit conducted on the Fire Alarm Inspection Unit of the New York City Fire Department, it was found that the Alarm Unit does not have adequate controls over the inspection of fire alarm systems. The Alarm Unit's record-keeping is poor and does not have standardized procedures or systems. Recommendations have been made to address these issues.
From an audit conducted on the Department of Homeless Services (DHS), it was found that the DHS generally has adequate controls over its Billing System account and Miscellaneous Expense Account. Though the accounting systems are efficient, the DHS needs to improve its controls over the administration of the accounts. Recommendations have been made to address these issues.
From an audit conducted on the Department of Education (DOE), it was found that the DOE maintained complete documentation for the students surveyed. However, the DOE is not monitoring, tracking or documenting the provision of special education services in an effective manner, with some documentation left incomplete, inaccurate, and lacking. Recommendations have been made to address these issues.
This is a follow-up audit to determine whether the Department of Education has implemented the 10 recommendations made in a previous audit entitled Audit Report on Other Than Personal Service Expenditures
of Schools within Regional Operations Center for Regions 9 and 10.