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 combination of the recession and the impact of the destruction of the World Trade Center is clearly reflected in the City's financial condition. Over the past 15 months the City has implemented a $4.6 billion in FY 2004 gap-closing actions, including an 18.5 percent property tax increase while borrowing $2 billion to meet operating expenses. However, there was still a FY 2004 deficit of at least $3.8 billion. The Mayor proposed a series of actiosn to close the gap, which include $1.4 billion in new taxes, more than $1.1 billion in State aid above current projections, and $620 million in agency gap-closing initiatives. The State Legislature has approved a state budget and associated initiatives. If enacted into law, it will assist the City in balancing its own budget. The ongoing dispute between the Governor and the State Legislature over the State budget, along with the risks in the Executive Budget could result in another round of cutbacks and layoffs.
From an audit conducted on the Department of Transportation (DOT), it was found that the DOT's controls over the issuance of disability parking permits are inadequate. There are inefficient procedures, weak controls and poor recordkeeping, creating an environment that allows for fraudulent behavior. Recommendations have been found to rectify these issues.
From an audit conducted on the Department of Finance (DOF), it was found that Commercial Motor Vehicle Tax (CMVT) data, administered by the DOF, is accurate, secure and accessible. However, the billing process is weak, with an unpaid balance of $8 million and tax stamps not being properly administered. Recommendations have been made to address these issues.
From an audit conducted on Lakeside Restaurant Corporation, it was found that Lakeside did not comply with most of the major terms of its license agreement with the Department of Parks and Recreation. Although Lakeside maintains the required insurance and security deposit, it suffers from internal control weaknesses and deficiences over the collecting, recording and reporting of revenue, leaving potential for fraud. Recommendations have been made to address these issues.
This is a follow-up audit to determine whether the Human Resources Administration has implemented the nine recommendations made in a previous audit, 'The Audit Report on the Development and Implementation of the Paperless Office System by the Human Resources Administration.'
A follow-up audit report was filed on May 19, 2010 on user access controls of the New York City Housing Authority's (NYCHA) tenant selection system and Tenant Selection and Assignment Plan System. This follow-up audit determined whether NYCHA implemented the six recommendations made in the previous audit (7A04-138). It was previously determined that its systems were not integrated, making it difficult for NYCHA to reconcile differences in applicant information and other data in the systems. The follow-up audit determined that of the six recommendations made in the previous audit, NYCHA implemented three, partially implemented one, and has not implemented two. The systems are still not integrated, and the two systems still contained different data. Recommendations were made to rectify these issues.
An audit report was filed on May 3, 2011 on the Health and Hospitals Corporation's (HHC) provision of mammogram services. The audit determined whether HHC mammograms were scheduled, conducted, reviewed, and reported in a timely manner. The audit also determined whether radiologists who interpreted the mammograms were licensed and whether HHC data is accurate on the percentage of women aged 40 to 70 who made a clinic visit to an HHC facility and also received a mammogram within the two-year period prior to the visit. It was determined that HHC facility radiologists read and interpreted the mammograms and communicated results in a timely manner. However, HHC needs to reduce the waiting time for screening appointments, establish a standard waiting time, and check the accuracy of its indicator of percentage of women who made a clinical visit and also received a mammogram within the two-year period prior to the visit. Recommendations were made to rectify these issues.
The audit objectives were to determine whether DOHMH adequately investigatees window guard complaints and referrals and appropriately forwards unresolved cases to HPD and whether
HPD adequately investigates window guard violations and takes the necessary steps to ensure the installation and repair of both DOHMH and HPD identified violations.
This report summarizes the City's fiscal state and standing going into Fiscal Years 2014-2018. The City's economy is projected to grow, facilitating a strengthening in the City's budgetary outlook. The Preliminary Fiscal Year 2015 budget is balanced, though there are risks of funding gaps. However, the City's economy and finances continue to improve, and the economic forecasts for future years remain bright.
From an audit conducted on the Economic Development Corporation (EDC), it was found that the EDC generally complied with the rules and regulations listed in its contracts for environmental and other engineering services. However, there are weaknesses in the EDC's payment processes and contract awarding, and recommendations have been made to address these issues.
This report analyzes the data from the City's Comprehensive Annual Financial Reports and fiscal notes to study the rise/fall of pension costs in the City over the past decade. Government contributions to pensions has become an issue in the wake of the recent recession and the City, facing large budget gaps, is no exception.
This report compares traditional defined benefit (DB) pension plans with 401(k)-type defined contribution (DC) retirement savings plans. DB plans are generally secure, predictable and efficient, but may prove to be a bigger economic burden than DC plans.
This audit report on the Building Information System of the Department of Buildings evaluated whether BIS is an effective tool, functions reliably, and supports the Department's
mission.
The objective of this audit was to determine whether DANY properly administers the receipt, safeguarding, and distribution of proceeds recieved through deferred and non-prosecution agreements.
This audit determined whether New York City Department of Education officials properly administered the small dollar purchases made through SIPP for Vanguard High School and whether Vanguard
made purchases in accordance with DOE rules and regulations.
The objective of the audit was to determine whether SBR&C maintained adequate internal controls over the recording and reporting of its gross receipts derived from its restaurant operation.
The objective of this audit was to determine whether Harlem Dowling-West Side Center for Children and Family Services complied with certain key service provisions of its
preventive service agreement with the NYC Administration for Childrens Services and its own procedures with regard to the preventive services provided at the Queens Outreach Center.
This audit was conducted to determine DHS compliance with regulations for contracting and paying providers of shelter and social services to homeless families and to assess DHS's monitoring of those services.
This audit determined whether the Financial Information Services Agency complied with certain purchasing procedures as set forth in the New York City Charter, the New York City
Comptroller's Internal Control and Accountability Directives.
An audit report was filed on May 5, 2011 on the Randall's Island Sports Foundation's (RISF) compliance with its license agreement with the Department of Parks and Recreation (Parks). The audit determined whether RISF accurately recorded and reported revenues and whether the expenses were reasonable, appropriate, and in compliance with the license agreement. It was determined that, generally, RISF accurately recorded and reported revenues and incurred expenses that were reasonable, appropriate, and in compliance with the license agreement. However, two internal control issues were noted. RISF improperly transferred or deposited $293,076 of license revenue to its private bank account. In addition, RISF misclassified a portion of that sum as donations rather than City revenue. Both issues affect the amount of money due the City at year end. Other problems identified were related to Park's oversight. Recommendations were made to rectify these issues.
The Downtown Brooklyn Partnership, under the contract with the City of New York, is required to undertake a number of economic development activities designed to promote and stimulate
economic growth in the area, including the retention and attraction of industries that would allow the City to create and maintain job opportunities in downtown Brooklyn.
This audit determined whether DOE maintained adequate controlsto ensure that data reflected in the annual high school progress reports are reliable, comparable, and understandable so that
stakeholders could reasonably rely on the progress reports for decision making purposes.
Under the franchise agreement, Verizon is to operate and maintain a cable system and deliver cable service throughout New York City. The agreement also requires Verizon to pay the City a franchise fee
equal to five percent of gross revenue, which includes all subscriber revenues net of bad debts plus late fee charges, advertising revenues, commissions on subscriber home shopping purchases,
and other miscellaneous items.
This audit determines whether the Bronx County District Attorney's Office has adequate controls over its inventory of computer and computer-related equipment.
This report provides information about those who are employed but are struggling to maintain an independent lifestyle. It focuses on the problem of the $7.25 minimum wage.
This report, submitted by Hay Group, summarizes the findings pertaining to the audit conducted on Employer Contribution Calculations for Fiscal Year 2010. The contributions, overall, have been accurately determined, using sound assumptions and methodologies, and in accordance with accepted standards and practices.
From an audit conducted on the Department of Finance (DOF), it was found that the DOF needs to improve its procedures to ensure that lots are properly classified and appropriate taxes are being paid. Properties are misidentified and misclassified, which may affect the market value of the site. Recommendations have been made to address these issues.
This study, conducted with the assistance of Hay Group, provides projections of employer and City contributions to pension funds through Fiscal Year 2060. This study was initiated by the New York City Comptroller's Office to fuel the debate over public employee compensation with projections of the long-run trajectory of the City's pension obligations.
This report, prepared by Hay Group, details the demographics studied when conducting experience studies, audits, reviews and evaluations of New York City Retirement Systems (NYCRS).
This report, prepared by Hay Group, lists the demographics of the New York City Employees' Retirement System. It is organized by system/subgroup/department in categories, such as age, gender, and mortality rate.
At a point in time when one massive housing investment effort is winding down and another is being designed, it is appropriate to take stock of the city's housing circumstances to evaluate the
changes that have taken place in the city's housing landscape, and to identify the most urgent housing needs we now face.
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.
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)
Despite a projected gap of $1.1 billion in FY 2003, it appears that the City will end the current FY in balance. The budget stabilization account (BSA) and the general reserve will provide the City with a comfortable cushion against any shortfalls in the budget. The outlook for FY 2004 and the outyears of the financial plan shows a lackluster stock market and the 9/11 attacks continue to take their toll on the City's fiscal condition. The City has devised a comprehensive gap-closing program to balance the budget in 2003 and 2004 and reduce the outyear gaps. The increased property tax rate is expected to generate revenues of $838 million in FY 2003 , but this lower than expected increase has reduced the expected FY 2003 surplus roll. However, the Federal government needs to support the City's effort to overcome its fiscal difficulty and labor must work with the City to lower spending on personal services.
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.
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)
The City is likely to end FY 2003 with its budget in blaance and with a small surplus available to offset FY 2004 expenditures. Gap-closing actions implemented since November 2002 will reduce the FY 2004 deficit by $3.2 billion, however, the City still projects a $3.4 billion deficit. Analysis suggests that the problem could be $500 million larger than the City estimates. It is unlikely that a near-term resurgence in the local economy will help reduce next year's budget deficit. The Governor's recently proposed Executive Budget would increase the City's fiscal burdens rather than reduce them. If the proposals are to be enacted, they would increase the City's FY 2004 budget gap by over $800 million. If the Federal and State government refuse to offer meaningful assistance and City unions do not offer savings proposals, the City will be forced to adopt draconian budgetary measures.
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.
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.