Various audit reports were compiled of the Minority And Women-Owned Business Enterprises Program and filed on December 22, 2010. The audits of the Program found a common issue in the administration of the program: the lack of compliance with key provisions of Local Law 129 concerning agency monitoring of M/WBE participation goals of vendors to ensure that subcontractor utilization goals are achieved. Recommendations were made to rectify the lack of effective monitoring of the program at the agency and oversight level.
An audit report was filed on November 26, 2010 on the adherence of the New York City Civilian Complaint Review Board (CCRB) to Executive Order 120 concerning limited english proficiency. It was determined that CCRB was generally compliant with EO 120 where it is mandated to ensure meaningful access of agency resources to limited english proficiency (LEP) persons. However, there are several areas where efforts can be enhanced to provide better services to LEP persons. Recommendations were made to rectify these issues.
The Department of Buildings promotes safe and lawful use of more than 975,000 buildings and enforces the rules for governing the construction and maintenance of buildings in the City. This audit is to ensure that the elevator, escalators, and related services are safe and reliable. The results show that the DOB does not have adequate controls to conduct safety inspections.
The NYC Housing Authority is the largest public housing authority in the US. They provide affordable housing in a safe environment for low- and moderate-income New Yorkers. This audit determines whether the NYCHA has adequate effots to inspect, maintain, and repair elevators. This audit finds that NYCHA has adequate efforts to carry out inspections but not for elevator maintenance and repairs.
In order to use certain hazardous materials, depending on the quantity and use, establishments that carry these materials may need permission to use by the NYC Fire Department. Such establishments include schools, colleges, hospitals, and nursing homes. The Lab Unit inspects these establishments to make sure there is no danger in the area. If there is a hazard, a Violation Order will be issued. The audit is to determine whether the FDNY had control over these inspections. The findings show that they do not have adequate control.
During Fiscal Year 2009, the total cost of drugs purchased by the Pharmacy Department at the North Central Bronx's Hospital was $2.1 million. At the end of that fiscal year, the inventory of drugs at NCB totalled to $309,806. This audit determines whether NCB has adequate controls over the inventory of noncontrolled drugs. The results show that NCB has adequate controls over the inventory, though there were weaknesses present.
Local Law 129 established the City Minority- and Women-owned Business Enterprise Program. This Law responded to the imbalance in contracting opportunities afforded to the minority- and women-owned business enterprise groups. The audit determines whether the Department of Housing Preservation and Development is following with the Law in monitoring the use of minority- and women-owned business enterprises. The audit finds that the HPD have not been following the Law.
The Department of Information Technology and Telecommunications entered a 15-year contract with Looking Glass Networks, Inc. to provide telecommunications services. Under its agreement, Looking Glass is required to report all gross revenue from telecommunications services and pay a franchise fee. The audit finds that the Looking Glass did not maintain records in sufficient detail that could provide the investigators information about the revenues.
An audit report was filed on December 22, 2010 on the Department Of Parks And Recreation's monitoring of subcontracts covered by Local Law 129. It was determined that Parks was in partial compliance with the provisions of Local Law 129 relating to its monitoring of the use of M/WBEs by vendors that were awarded contracts with M/WBE subcontractor participation goals, however, there were various flaws identified with its system of monitoring. Recommendations were made to rectify these issues.
An audit report was filed on November 26, 2010 on the adherence of the New York City Taxi and Limousine Commission (TLC) to Executive Order 120 concerning limited english proficiency. It was determined that TLC was generally compliant with EO 120 and has pursued meaningful language initiatives. However, there were some issues regarding a lack of consistency in the Commission's operations. Recommendations were made to rectify these issues.
An audit report was filed on November 26, 2010 on the adherence of the New York City Department of Transportation (DOT) to Executive Order 120 concerning limited english proficiency. It was determined that DOT was generally compliant with EO 120 and has pursued meaningful language initiatives. However, there are several areas where efforts can be strengthened. Recommendations were made to rectify these issues.
An audit report was filed on November 26, 2010 on the adherence of the New York City Commission on Human Rights (CCHR) to Executive Order 120 concerning limited english proficiency. It was determined that CCHR was generally compliant with EO 120 and has pursued meaningful language initiatives. However, there are several areas where efforts are in need of improvement. Recommendations were made to rectify these issues.
An audit report was filed on November 26, 2010 on the adherence of the New York City Department of City Planning (DCP) to Executive Order 120 concerning limited english proficiency. It was determined that DCP was generally compliant with EO 120 where it is mandated that DCP ensure meaningful access of agency resources to limited english proficiency (LEP) persons. However, there are several areas where efforts can be enhanced to provide better services to LEP persons. Recommendations were made to rectify these issues.
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.
This IT audit and research report is a study on the compliance of New York City Agencies with Executive Order 120 and makes recommendations for enhancing citywide language access. It was determined that the agencies reviewed (CCRB, CCHR, DCP, DOT, and TLC) were generally in compliance with EO 120 and have taken reasonable measures to promote compliance and to expand language access to limited english proficiency (LEP) customers. General recommendations were made regarding consistency of services, improvement of public outreach, and formalization of language access training.
An audit report was filed on January 6, 2011 on the New York City Department of Environmental Protection's (DEP's) Fire Hydrant Repair Efforts. It was determined that the timeliness of DEP's handling of fire hydrant service requests needs improvement. DEP has not established time standards for resolving such requests, even those considered to be of high priority, and does not have sufficient evidence to show that it effectively tracks the overall timeliness of repairs. Recommendations were made to rectify these issues.
An audit report was filed on January 5, 2011 on the Investigation of Child Abuse and Maltreatment Allegations received by the Administration for Children's Services (ACS). It was determined that ACS generally ensured that investigations of child abuse and maltreatment reports were conducted in accordance with established guidelines and regulations. However, it was determined that case workers were not always making timely entries in CNNX, a child welfare computer system. Inconsistencies were also noted with the performance of random managerial reviews. Recommendations were made to rectify these issues.
From an audit conducted on the MDO Development Corporation, it was found that the corporation maintained the required insurance coverage and the required security deposit and paid all utilities charges. However, there are weaknesses in the corporation's control procedures, and the corporation should take action to strengthen its controls. In addition, the Economic Development Corporation needs to maintain stronger oversight over the corporation.
From an audit conducted on the Department of Finance, it was found that the Department did not place expired payments in lieu of taxes back onto the city's tax rolls in a timely manner. There was a failure to collect sufficient real property taxes and there is insufficient documentation, and the Department must work to ensure that it fixes its weaknesses.
From an audit conducted on the Department of Education, it was found that the Department's monitoring of food safety practices is adequate. The schools' facilities were well maintained and the schools followed proper procedures and regulations, but the Department needs to make sure that employees are properly trained and prepared.
From an audit conducted on the New York City Police Department, it was found that the Department's controls over the acceptance, safeguarding, and disposition of firearms and cash are adequate, but there are weaknesses in the cataloging of firearms and cash received. The Department must ensure that procedures, forms and logs are properly completed and data is adequately recorded.
From an audit conducted on the Staten Island Borough President's Office, it was found that the Office adhered to most of the requirements of the Comptroller's Directives, applicable Procurement Policy Board rules, and the Department of Investigation's Standards for Inventory Control and Management. However, the Office must ensure that internal control weaknesses are addressed and expenditures are properly disclosed.
From an audit conducted on the Department of City Planning, it was found that the Department complied with most of the requirements of the Comptroller's Directives, applicable Procurement Policy Board rules, and the Department of Investigation's Standards for Inventory Control and Management. However, the Department must ensure that expenditures are properly disclosed and accurate inventory records are maintained.
This is an audit report of the Other Than Personal Service expenditures of OATA for the period July 1, 2008, through June 30, 2009 - Fiscal Year 2009. The OTPS expenditures
during Fiscal Year 2009 totaled $287,419.
This audit determined whether the American Golf accurately reported its total gross receipts to Parks, properly calculated license fees due the City, paid fees on time, and
complied with certain non-revenue-related requirements of the license agreement.
This audit determined whether Arbor Education and Training is complying with certain key financial, programmatic and administrative provisions of its Wellness,
Comprehensive Assessment, Rehabilitation, and Employment contract with the Human Resources Administration.
This is an audit on the New York City Economic Development Corporation's oversight of Turner Construction Company's contract for facility and construction management services.
The contract requires Turner to perform three types of services, which must be authorized by the Corporation in written approval letters.
This follow-up audit determined whether the Administration for Children's Services has implemented the nine recommendations made in a previous audit entitled
Audit Report on the Development and Implementation of the Legal Tracking System by the Administration for Children's Services.
This audit determined whether ther 12 Bronx Community Boards are complying with certain inventory procedures for office equipment as set forth in the Department of Investigation's
Standards for Inventory Control and Management and are maintaining effective internal controls systems over equipment inventory as required by Comptroller's Directive
#1.
Audit Report on the Compliance of the New York City Department of Youth and Community Development with Executive Order 120 Regarding Limited English Proficiency
This audit determined whether DOF is properly calculating and applying J-51 tax exemption and tax abatement benefits. The scope of this audit covered tax assessments for
properties in the borough of Brooklyn for Fiscal Year 2010.
From an audit conducted on the New York City Law Department, it was found that the Department complied with rules governing the authorization of overtime and that the Department has adequate internal controls. But the Department did not comply with the Citywide Agreement's overtime cap, leading to employees receiving an inaccurate amount of money. Recommendations have been made to solve the problem.
From an audit conducted on the Department of Probation, it was found that the Department has met the overall goals described in its 2003 Information Technology Strategic Plan. However, some features implemented by the plan lack quality control and in-house capabilities. Recommendations have been made to help rectify the situation.
From an audit conducted on the New York One, LLC, it was found that New York One lacked sales records and adequate internal controls over the collecting, recording, and reporting of revenues generated from its carousel operations. In addition, the sales reports were inadequate and New York One failed to comply with agreement provisions. The Department of Parks and Recreation also failed to efficiently oversee the company and recommendations have been made to both parties to try to rectify these problems.
From an audit conducted on the Social Service Employees Union Local 371 Welfare Fund, it was found that the Welfare Fund complied with general procedures and reporting requirements of the Comptroller's Directive #12, Employee Benefit Funds - Uniform Reporting and Auditing Requirements. However, it was also found that there are weaknesses in the Welfare Fund's financial, operating, and benefit processing procedures. Recommendations have been made to try to rectify the issues.
From an audit conducted on the Social Service Employees Union Local 371 Administrative Fund, it was found that the Administrative Fund complied with general procedures and requirements of the Comptroller's Directive #12, Employee Benefit Funds - Uniform Reporting and Auditing Requirements. However, there is a lack of written policies regarding the completion of employee time records and the Administrative Fund did not adequately authorize checks, as required by the Administrative Fund's Trust Agreement. Recommendations have been made to try to rectify these issues.
This is an audit on the financial and operating practices of the Legal Services Fund and the Educational Fund for Fiscal Year 2008. The Legal Services Fund received
$3,900,521 for legal benefits, and the Educational Fund received $332,269 for educational benefits for Fiscal Year 2008.
The audit determined whether the NEBDCC appropriately managed City revenues received and expended for the Center and whether appropriate background investigations
were conducted of its employees.
This follow-up audit determined whether the New York City Department of Design and Construction implemented the eight recommendations made in the previous audit,
Audit Report on the Controls of the Department of Design and Construction over Contractor-Provided Vehicles.
The Department of Buildings is responsible for granting building permits to property owners who want to alter, build an addition to, or erect a structure. To obtain a building
permit, a property owner must submit to the Department plans prepared by a licensed professional engineer or registered architect, which are examined by the Department to
ensure compliance with building code and zoning requirements.
This audit report determined the adequacy of Department for the Aging's oversight of the Home-Delievered Meals program. To be eligible for meal delivery, one must be at least
60 years of age, be unable to attend a congregate meal site unattended, and either be unable to prepare meals or lack assistance for such preparation.