The Commission's report found that the penalties in a number of cases involving false statements were insufficient, and with some exceptions, the penalties for false statements generally did not involve termination.
This report examined the role of Integrity Control Officers (ICOs) within the NYPD's anti-corruption systems. It found that the role of the ICO was an important one in identifying corruption problems at the precinct level.
In this report, the Commission reviewed the random integrity testing program and found it to be a positive attempt to enhance integrity within the Department.
The Commission has, since its inception, and in accordance with its Executive Order, released annual reports detailing its activities for each past year.
This study reported on IAB's Command Center, the Department's 24-hour hotline, operated by IAB that is designed to take complaints from civilians and Department personnel against members of the service.
This study involved the review of approximately 80 closed Internal Affairs Bureau ("IAB") investigations and found that as a general matter, IAB performed its investigations in a reliable and competent manner.
The Commission has, since its inception, and in accordance with its Executive Order, released annual reports detailing its activities for each past year.
This report analyzed disciplinary cases involving probationary police officers. New officers serve a probationary period of two years and during this period may be dismissed without a Department trial.
The Commission examined the most serious instances of off-duty misconduct - those cases involving the discharge or display of a firearm, domestic abuse, or other violent behavior.
For this study, the Commission examined a sample of the NYPD candidate background investigations that were conducted by the Department's Applicant Processing Division (“APD”).
The Commission followed up its initial investigation into the Command Center by evaluating a sampling of calls and found that operators generally performed better in competently handling allegations.
The Commission evaluated IAB's Corruption Prevention Division, the Voluntary Assistance and Operative Units, the IAB debriefing program, and the Department's "policy of inclusion," which provided that precinct commanding officers be informed of allegations against members within their precinct.
This survey involved the interview of 40 former Internal Affairs Bureau members. The study revealed that most investigators found their IAB experience to be positive and that they believed IAB conducted high quality investigations.
This study examined the effectiveness of IAB's own internal quality control procedures. The Commission found that the Investigative Review Unit effectively reviewed closed cases but could enhance its function by providing more explanations in its written review of investigations.
The Commission examined the qualifications, training, and supervision of the Department Advocates and evaluated how disciplinary cases were prosecuted, including the preparation and presentation of cases in the Department's trial rooms and at the Office of Administrative Trials and Hearings (OATH).
The annual report details its activities for this past year. It also includes follow-up reviews of recommendations made in Commission studies, including the Department's ongoing handling of off-duty misconduct cases and discipline of officers who have made false official statements.
In this study, the Commission evaluated the effectiveness of non-IAB groups, both at the headquarters level and at the command and borough levels, in proactively identifying and deterring misconduct and corruption.
In this report, the Commission analyzed the Department's Applicant Processing Division's ("APD") background investigation process and compared various statistics compiled and supplied by the Department regarding the academic and disciplinary performances of the prior six Police Academy classes.
This report details its activities for the past year. The annual report also includes follow-up reviews of recommendations made in Commission studies, including the Department's ongoing handling of off-duty misconduct cases and discipline of officers who have made false official statements.
The Housing Preservation and Development Information System has become a multi-module system with a central repository of information on private and City-owned residential properties and registered property owners. The system design allowed for future enhancements and upgrades. It also met overall goals as stated in the original system justification. However, it did not follow a formal system methodology.A user satisfaction survey revealed that 57 percent of respondents would like to see changes made to HPDInfo.Lastly, the Department does not have procedures in place to ensure that security violations are recorded, documented, and reviewed.
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.
The FDNY has adequate controls over the billing and collection of inspection fees and whether it charges the correct fees. The FDNY billed $35.6 million in BFP inspection fees and collected $34.6 million.The FDNY has not changed its fee schedule in more than a decade. FDNY has a number of internal control weaknesses that can affect billing and collection practices.
This audit conducted on the Roosevelt Island Operating Coorporation determines whether the cooporation financed and maintained the landmarks at Roosevelt Island. All landmarks received attempts to obtain funding, but only four out of the five landmarks were adequately maintained. The corporation promised to stabilize all landmarks and further rehabilitate the island.
From an audit done on the Department of Transportation in 2003, the department assured that private ferry operators complied with the provisions of their Permits and License Agreements. The department also took recommendations into account and stated that fees and bills will be properly adjusted in the upcoming fiscal year.
From an audit done on the NYCServ Project, aimed at consolidating the Department of Finance's customer services, the project complied with requirement and laws and is available for innovation. However, the implementation of the product has been delayed, as certain applications and concerns have not been implemented or addressed.
From an audit conducted on the Department of Health and Mental Hygiene, it was determined that the department's Electronic Death Registration System is not functional. It could not be determined whether business and system requirements and goals were met and whether the design allows for innovation. In addition, reports of the system's development were falsified and the development was not checked for quality assurance. The department must follow rules and provisions to address these issues.
From an audit conducted on the Department of Health and Mental Hygiene, it was found that the department's Disease-Tracking System, the Person Registry Information Management Environment system, is obsolete and was terminated. The system did not meet its business and system requirements, seek advice from quality consultants, or comply with Procurement Policy Board regulations.
An audit report of Community School District 5 to see if said district complied with the Department of Education's procedures for purchasing, funding, and timekeeping.
An audit of the development and implementation of the Department of Health and Mental Hygiene’s Disease-Tracking system, the Person Registry Information Management Environment system (PRIME). The system automates the collection, tracking, and analysis of disease reports in New York City.
This audit determines whether the Public Safety Agencies, such as the Fire Department, the Police Department, the Department of Probation, and the Department of Juvenile Justice, have implented recommendations for monitoring employees who use city or personally owned vehicles while conducting city business. From the results, all listed agencies have improved their monitoring and continue to move forward to ensure driver safety.
From an audit conducted on the Financial Management System at the Financial Information Services Agency, it was found that the agency has adequate controls to protect its records from unauthorized access. However, the agency should provide substantial training to its security officers and establish a log to record requests from agencies who require special access rights.
From an audit conducted on the Administration for Children's Services, it was found that the administration's oversight of day care centers is ineffective and lacks an efficient approach to overseeing the fiscal requirements of the day cares.
From an audit conducted on the New York County Public Administrator's Office, it was concluded that the office complied with most of the provisions of Article 11 of the New York State Surrogate's Court Procedures Act, the Report and Guidelines of the Administrative Board for the Offices of the Public Administrators, and other applicable laws, rules, and regulations. However, the office needs to adequately manage assets, follow certain provisions thoroughly, use the suspense account strictly for work purposes, and correct timekeeping errors.
From an audit conducted on the New York City Public/Private Initiatives, Inc., the corporation adequately recorded and made payments given to beneficiaries. However, there is missing documentation, and the corporation can improve its recordkeeping to ensure that all beneficiaries receive the proper amount of money alloted to them.
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 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.
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.
From this audit, it was found that the Seamen's Society for Children and Families complied with the provisions of day care home contracts set forth by the Administration for Children's Services. The society also successfully funded the day cares, but can work on problems, such as adequately overseeing its caretakers and registering students properly.
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)
This report determines whether Community School
District 15 complied with applicable Department of Education procedures for purchasing, imprest fund expenditures,
and timekeeping. District 15 generall complied with applicable Department procedures for purchasing. It generall
spent its funds on purchases that were reasonable and necessary for the operation of the schools and facilities.
It did not comply with certain provisions of the Standard Operating Procedures Manual for Financial Management Centers
pertaining to purchasing and inventory management. It also did not always follow timekeeping requirements of the
Chancellor's Regulations. There are several recommendations listed to address the issues in this report.
This audit report FL03-131A is for the Department of Homeless Services Over Its Computer Equipment.
The Department of Homeless Services has widespread problems with its computer inventory system. It has no writtten
policies and procedures for recording, reporting, and safeguarding its computer inventory. As a result of their poor
inventory control practices, $1,841,015 in computer equipment purchased during the audit period was not listed on the
Department's inventor records. Audit recommendations cannot be readily provided due to the extent of their problems.
It is clear that the entire system has to be overhauled.
Audit found that the New York City Health and Hospitals Corporation (HHC) Request for Leave forms
were present and approved for all annual and sick leave taken by the 40 employees that were used as a sample.
The sample tests for reviewing internal controls of Coney Island Hospital over personnel, payrol, and timekeeping
for its employees. Some personnel folders were imcomplete or contained inaccurate information. The report contains
several recommendations.
The audit of the New York City Housing Authority (NYCHA) reviewed the fairness and
efficiency of its process for determining tenant eligibility. NYCHA adequately handled its reponsibility
to provide a reasonably fair and efficient process for determining tenant eligibility. Areas of concern
include clarity of its public housing application form and placement of applicants in incorrect housing
priority categories.
This audit assesed the efficiency of the HIV/AIDS Services Administration (HASA) in processing client
applications for permanaent housing. HASA is not efficient in doing this, due to the audit findings. Case managers do not
track the progress of permanent housing applications filed with the Housing Unit. However, the
Human Resources Administration(HRA) officials acknowledged the problems identified during the audit and stated that
HASA has instituted changes. Severeal recommendations are made, which include that the Case Financial Assessment (CBCFA) packages are processed in a more
timely manner, and that supervisors track the timeliness in processing CBCFA packages.
This audit was to
identify New York City pensioners from the New York City Teachers' Retirement System (TRS), the New York City
Police Department Pension Fund (POLICE), and the New York City Fire Department Pension Fund (FIRE) who may be
illegally re-employed (double-dippers or disability violators). There were 24 individuals who violated applicable
sections of State and City laws such as RSSL 211 or 212 and 1117.
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.
The audit was to identify New York City Teachers' Retirement System (TRS) pedagogical pensioners
who may be illegally re-employed (double-dippers or disability violators). There were 26 individuals found who
violated RSSL sections 211 or 212 and 1117 of State and City laws. The audit recommends that the TRS should investigate
the individuals and forward the names to the Department of Investigation if the circumstances warrant such action.
This is an audit of Neighborhood Youth and Family Services (NYFS) and its compliance with
contracts awarded by the New York City Administration for Children's Services (ACS) and the Department of Youth
and Community Development (DYCD). NYFS did not maintain adequate controls over the recording and reporting of program
expenses and did not maintain sufficient documentation to support expenses charged to its contracts. The City reimbursed
NYFS a total of $411,345. The report has several recommendations.
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 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.
This audit was used to determine whether the Human Resources Administration had executed the five recommendations in the previous audit, Audit Report of Computer Equipment Installed at the Human Resources Administration.
This is a follow-up audit to see whether the Human Resources Administration had executed recommendations made in a previous audit, Audit Report of Computer Equipment Inventory On-Hand at the Human Resources Administration's Stockrooms. It shows the status of the four recommendations.
This audit was to determine if the Department of Homeless Services had control over payments to hotel and scatter site housing operators and had been able to maintain housing facilities.
Audit assesses whether the reimbursements to employees were in accordance with the Corporation's contracts with the City. Those who conducted this audit then determined whether or not these were reasonable and documented.
This audit for Lutheran Social Services of Metropolitan New York (Lutheran) for Fiscal Year
2001 determined whether or not the amount of funds was more or less than the amount it was advanced. Lutheran did
not comply with some of the announcements and regulations of the New York State Program Manual for Standards of
Payment for Foster Care of Children and Foster-Care Reimbursement Bulletin No.92-5.
This audit for the Economic Development Corporation (EDC) determines whether or not it monitors
City Commercial Rent Tax (CRT) payments by its concessionaries. A few concessionaries and subtenants owe the City
in CRT, interest, and penalties.
This audit for United Cerebral Palsy of New York City, Inc. (UCP) determines if they are in
compliance with the terms of the contracts with the Department of Education (DOE). UCP in general is in compliance
with these terms of the contracts that relate to the provision of special education services to preschool and
school-age students with the DOE.