The Comptroller's Office is required to invesitgate all rental credits claimed by the New York Yankees for the maintenance of Yankee Stadium. The results of the invesitgation finds that the rental credits for the fourth quarter of 2004 had been overstated by $163,860.18.
The Yankees are responsible for the care and upkeep of Yankee Stadium and 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. These audits provide a
means of ensuring that the yankees take credit against rent only for eligible expenses.
Due to a 1972 lease agreement, the New York Yankees are responsible for caring for Yankee stadium and for paying the City rental income. They also are required to notify the Comptroller's Offcie of all claimed maintenance credits. This audit determines whether the Yankees have been following with the requirements of its lease agreement.
The Comptroller's office is required to audit all rental credits claimed by the New York 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.
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.
An audit report determining the adequacy of certain practices about concerning the enforcement of civil judgments by the Sheriff's Office, which had combined with the Department of Finance in 1995.
This audit determined whether the Department of Youth and Community Development's payments under its contract with Covenant House for its Crisis Shelter program were alid and related to the operation of the
Crisis Shelter and whether DYCD's monitoring efforts of the Crisis Shelter's bed-utiliszation rate were adequate.
This audit determines whether the Office of Emergency Management complied with personnel, payroll, timekeeping, and small-procurement policies and procedures. The audit finds that it has followed the procedures; however, there were weaknesses in its timekeeping and purchasing procedures.
An audit report overseeing the New York City Law Department's controls over its personnel, payroll, and timekeeping practices and overseeing its compliance with City rules.
The Board of Correction promotes minimum standards for custody, correction, health and mental care, treatment, supervision, and discipline of all people in correctional facilities. This audit determines whether the the BOC followed with purchasing, timekeeping, and payroll policies and procedures.
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.
The office of the Comptroller has audited the compliance of the Department of Records and Information Services with applicable Procurement Policy Board rules and Comptroller's Directives
governing small procurement and vouchering practices.
This audit was held in order to determine whether the Department of Finance, which administers and enforces tax laws, had adequate procedures to ensure that mixed-use properties in Staten Island listed in Class 1 were correctly classified. The results of this audit finds that the Department does not have adequate procedures for Class 1 but does have adequate procedures for Classes 2, 3, and 4.
An audit report determining whether the Department of Finance has procedures ensuring that real properties in Queens listed as Tax Class 1 are correctly classified.
An audit report to monitor the use of procurement cards of the Department of Transportation and to see whether the Department has adequate control over its usage.
Procurement cards are credit cards used by City personnel for purchasing goods and services for City services. This audit determines whether the Fire Department has adequate controls over the use of these cards.
This audit determines whether the Vera Institute of Justice is following with the provisions of its contract with the Department of Probation to operate the Esperanza/Hope Program.
This report presents information on capital appropriations and commitments, detailing projected implementation schedules and the plans for active capital budget projects for the next three years. These implementation schedules, derived by the respective agencies performing the project work, are the best assessment of the earliest possible start of the implementation milestone (scope, design, construction, etc.) being reported.
This report presents information on capital appropriations and commitments, detailing projected implementation schedules and the plans for active capital budget projects for the next three years. These implementation schedules, derived by the respective agencies performing the project work, are the best assessment of the earliest possible start of the implementation milestone (scope, design, construction, etc.) being reported.
This report presents information on capital appropriations and commitments, detailing projected implementation schedules and the plans for active capital budget projects for the next three years. These implementation schedules, derived by the respective agencies performing the project work, are the best assessment of the earliest possible start of the implementation milestone (scope, design, construction, etc.) being reported.
Presents information on capital appropriations and commitments with implementation schedules projected, and the ensuring three years for all active capital budget projects. These implementation schedules, derived by the respective agencies performing the project work, are the best assessment of the earliest possible start of the implementation milestone (scope, design, construction, etc.) being reported.
Presents information on capital appropriations and commitments with implementation schedules projected, and the ensuring three years for all active capital budget projects. These implementation schedules, derived by the respective agencies performing the project work, are the best assessment of the earliest possible start of the implementation milestone (scope, design, construction, etc.) being reported.
Presents information on capital appropriations and commitments with implementation schedules projected, and the ensuring three years for all active capital budget projects. These implementation schedules, derived by the respective agencies performing the project work, are the best assessment of the earliest possible start of the implementation milestone (scope, design, construction, etc.) being reported.
Presents information on capital appropriations and commitments with implementation schedules projected, and the ensuring three years for all active capital budget projects. These implementation schedules, derived by the respective agencies performing the project work, are the best assessment of the earliest possible start of the implementation milestone (scope, design, construction, etc.) being reported.
Following with the City Council's Safe Housing Act, the Alternative Enforcement Program was implemented by the Department of Housing Preservation and Development. The purpose of this program was to improve the conditions of the city's rundown apartment buildings. Landlords have four months to fix their rundown apartments. After those four months, the city will reinspect the building, repair it, and send the bill to the owner, who will have to repay the city.
An audit report was filed on December 30, 2010 on the financial and operating practices of union-administered benefit funds with fiscal years ending in calendar year 2008. It was determined that there were variations in the amounts spent for administrative purposes, although in certain instances there was an indication that these expenses were reduced. It was suggested that the financial issues to be addressed were the reduction of administrative expenses, allocation of excess reserves of funds, and the minimization of operating deficits.
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.
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.
This report provides a comparative analysis of the overall financial activities of union-administered active and retiree welfare, education, and annuity funds.
This analysis of the Financial and Operating Practices of Union-Administered Benefit Funds with Fiscal Years Ending in Calendar Year 2002 was to provide comparative data on the overall financial activities of the 87 union-administered active and retiree welfare, education, and annuity funds which received City contributions during Fiscal Year 2002. Several funds expended lower-than-average amounts for benefits and maintained high reserves, but the expenses of certain funds exceeded their revenues, resulting in operating deficits.