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 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.
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.
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.
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.
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.
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 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.
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 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.
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.
According to a 1972 lease agreement between the New York Yankees (the Yankees) and the City of New York (the City) that is overseen by the Department of Parks and Recreation (Parks), the Yankees are responsible for the care and upkeep of the City-owned Yankee stadium, and must pay the City rental income.
This audit determines whether the New York City Police Department has adequate security controls that allow only authorized Management Information Systems Division staff to access the data center.
This audit determines whether the Economic Development Corporation followed with the terms of the Brooklyn Army Terminal lease agreement with the City, collected appropriate fees from tenants, and ensured that they followed with the terms of the sub-lease agreement.
The office of the comptroller has audited the management of the City Geographic Information System and the monitoring of its Citywide projects by the Department of Information Technology and Telecommunications
(DoITT).
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.
An audit report to see whether the Riverside Beach Restaurant Corporation (Hudson Beach Cafe) had control over cash receipts, complied with its permit agreement with the Department of Parks and Recreation, and properly calculated fees due to the City.
This report determined whether the Human Resources Administration effectively complied with its policies and procedures to recover those assets of public assistance recipients that can be
applied towards program expenditures and to recoup overpayments made to PA recipients.
An audit report to see if the Department of Finance is properly granting tax reduction benefits to those under the Industrial and Commercial Incentive Program.
An investigation was held to determine whether the Queens County District Attorney's Office was following with certain procedures set by the Comptroller's Internal Control and Accountability Directives for payroll, timekeeping, purchasing, and inventory. The investigation found that the Office followed such procedures , though there were minor weaknesses, which are addressed in this report.
Borough Presidents are elected officials of each borough. City Charter gives them the authority to propose budget priorities to the council, review and comment on major decisions, monitor and modify the delivery of city services, and engage in strategic planning. This audit determines whether the Brooklyn Borough President's Office is following with the proper payroll, personnel, purchasing, cash receipts, and inventory policies and procedures.
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.
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.
An investigation was conducted to determine whether the Kings County District Attorney's Office was complying with City guidelines for payroll, personnel, timekeeping, purchasing, and inventory control. The results of the investigations proves that the Office had been compliant with the guidelines; however, there were several times in which the guidelines were not followed, which are addressed in this report.
This audit determines whether the Financial Information Services Agency complies with certain payroll, personnel, timekeeping, purchasing, and inventory procedures.
This audit determines whether the Department of City Planning is following with certain payroll, personnel, timekeeping, purchasing, and inventory procedures. The audit finds that the the Department has been following with the procedures, though it did not always comply with them.
An investigation was conducted to determine whether the 12 Manhattan Community Boards were following with the procedures, which were set up by the Office of Payroll Administration, for payroll, timekeeping, purchasing, and inventory. The results of the audit show that the 12 Boards had been following the procedures; however, there were problems with how those procedures were followed.
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.
An audit report on the development and implementation of the Paperless Office System, which acts as a single data entry point for Department programs, by the Human Resources Administration.
This audit assessed the development and implementation of Enterprise Asset Management System by the Fire Department and determined whether EAMS meets the overall asset and inventory
management goals and the business and system requirements of the FDNY and whether it also allows for future enhancement and upgrades.
An audit report on the development and implementation of the New York City Automated Personnel System, which enables users to gain access to more accurate and accessible personnel-related information.
An investigation was conducted on the Automated City Register Information System to search records and view documents for properties in Manhattan, Queens, Bronx, and Brooklyn. This System was placed to improve access to information. The results of the investigation show that the System met the system requirements; however, it had not hire a consultant, as recommended by the Comptroller's Directive, and therefore does not have adequate control to identify improper user IDs.
The DOT is responsible for the condition of approximately 5700 miles of City streets and highways. The office of the comptroller audits City operations to ensure that DOT and other city agencies comply
with policies and procedures established to help maintain the City's infrastructure.
This audit determined whether the Department of Transportation maintained adequate financial controls over revenue generated from the sale of parking cards, and whether it had adequate safeguards over the inventory
and distribution of the parking cards.
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.
An audit report seeing whether the Department for the Aging payments were valid and accurate and whether its transportation service providers were compliant with their contract.
An audit report determining whether the Department of City Planning accounted for the revenues and expenses of the 72nd Street Subway fiduciary account.
This audit determines whether the Landmarks Preservation Commission is complying with the proper procedures regarding its Other Than Personal Service expenditures. The audit finds that the Commission followed the proper procedures, though there were some problems.
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.