The Kings County Hospital has inadequate controls over its inventory of
noncontrolled drugs and medical and surgical supplies. There is a gross discrepancy of 71
percent between the amounts on hand and the amounts recorded in Other Than Personal Services (OTPS).
Therefore, there are extensive record-keeping and security weaknesses found. There was also unrestricted
access to the Pharmacy stockroom, and noncontrolled drugs were issued without proper authorization.
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 Health and Mental Hygiene, it was concluded that the department's implementation of the Enhanced Pest Control Program successfully improved pest control efforts, as executed by the Office of Pest Control Services. However, the department must improve its organization and oversight for more effectiveness.
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.
The City of New York Office of the Comptroller
Bureau of Financial Audit
EDP Audit Division
Audit Report on the Automated Child Care Information System of the Human Resources Administration
7A03-148
June 27, 2003
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.
This is an audit on the development and implementation fo the Department of Design and
Construction's Standardized Change Order Record-Contract Overrun Request Entry System (SCORE). It tracks the status
of each change order and overrun request. SCORE meets the overall goals, and it has been integrated into the Department's
Disaster Recovery Plan. The user satisfaction survey revealed that some have problem entering information into the
system and that some changes should be made.
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.