The Annual Financial Report presented by Comptroller William C. Thompson Jr. summarizes the City's economy in fiscal year 2006 and plans for fiscal year 2007.
This report details the City of New York's financial and economic state for Fiscal Year 2006 and includes projections for Fiscal Years 2007-2010. The City's economic state for 2006 is stable and strong, though this may precede less growth in the coming years.
This follow-up Audit Report on the Department of Health and Mental Hygiene Wide Area Network is conducted to determine whether the Department implemented the eight recommendations made in a previous audit of its Wide Area Network (WAN). The DOHMH lacked policies and procedures regarding its computer operations, system access, and data security.
This audit report on the Financial and Operating Practices of the Local 721 Licensed Practical Nurses Welfare Fund was conducted to determine if the Fund complied with
the procedures and reporting requirements of Directive 12, which they did. The Fund's expenses were accurately recorded and there was adequate documentation for the expenses paid. Weaknesses include improper benefit payments among others.
This audit report on the Financial and Operating Practices of the Uniformed Fire Officers Association Family Protection Plan determined that the Plan generally complied with the procedures and reporting requirements of Directive 12. It also complied with its benefit-processing and accounting procedures. Weaknesses include misstated benefit and administrative expenses on its financial statements.
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.
This audit report on Pensioners of the New York City Employees' Retirement System Working for the City after Retirement determined that there were three individuals who received pensions and were in violation of RSSL 211 or 212 or 1117 of the New York City Charter.
This audit report on New York City Pensioners Working for New York State after Retirement determined that there were 44 pensioners who appeared to violate sections 211 and 212 of RSSL and 1117 of the New York City Charter.
This audit determines whether the Staten Island Borough President's Office has been following the proper payroll, personnel, purchasing, cash receipts, and inventory policies and procedures. The audit finds that the Office generally followed the procedures, though there were some weaknesses.
An audit report was filed on June 8, 2007 on the New York City Fire Department's administration of its bank accounts. The audit determined whether the New York City Fire Department (FDNY) properly administers its private bank accounts in accordance with applicable rules and regulations. It was determined that the FDNY generally administered its 10 bank accounts in accordance with applicable rules and regulations and Comptroller's Directives. However, there were some minor exceptions in the review of the Main Imprest Fund, for which controls could be improved. It was also suggested that FDNY establish a fiduciary account within the City's Financial Management System to replace its Medal Fund, so as to enhance the controls over the funds deposited in this account. Recommendations were made to rectify these issues.
An audit report was filed on June 11, 2007 on the financial controls over cash receipts at the Department of Finance Business Centers. This audit determined whether the New York City Department of Finance (DOF) maintains adequate financial controls over cash receipts collected at its six Business Centers. It was determined that DOF maintained adequate financial controls over cash receipts collected at its six Business Centers. However, it was found that DOF lacked formal written policies and procedures to cover all aspects of cash collections and reporting functions. It also lacked a formal business continuity and disaster recovery plan for NYCServ. Recommendations were made to rectify these issues.
An audit report was filed on June 12, 2007 on the procurement practices of the Office of Payroll Administration (OPA). The audit determined whether the OPA procurement practices relating to non-captial expenditures complied with applicable Procurement Policy Board (PPB) rules and Comptroller's Directives, and its own procedures. It was determined that OPA's procurement practices indicated that the agency has established an adequate segregation of duties for its practices. OPA has also registered all its contracts with the Comptroller's Office and adequately documented its receipt of goods and services. However, OPA needs to address several deficiencies in order to improve its internal controls and fully comply with PPB rules, Comptroller's Directives, and its own procedures. Recommendations were made to rectify these issues.
An audit report was filed on June 13, 2007 on the financial and operating practices of the New York City Tax Commission. The audit determined whether the New York City Tax Commission is complying with certain purchasing and inventory procedures as set forth in the New York City Comptroller's Internal Control and Accountability Directives #6 and 24, applicable Procurement Policy Board (PPB) rules, and the Department of Investigation Standards for Inventory Control Management. It was determined that the Tax Commission generally adhered to Comptroller's Directives and all other applicables rules. However, the Tax Commission did not fully comply with certain purchasing and inventory procedures. Recommendations were made to rectify these issues.
An audit report was filed on June 12, 2007 on the development and implementation of ACCESS NYC by the Department of Information Technology and Telecommunications (DoITT). The audit was conducted on the development and implementation of the Integrated Human Service System (IHSS), now known as ACCESS NYC, by DoITT. It is an online screening tool that supports 21 government programs, enabling the public to learn about the programs and benefits for which they may be eligible, and is provided in many different languages. It was determined that the development and implementation of the system met specifications, was on schedule, and was delivered within projected costs. It is operational and meets initial business and system requirements. One issue is that foreign language users are redirected from the Web links to only the English language information. It was recommended that agencies responsible for translating source information into each foreign language available do so.
This audit report on the Workforce Investment Act Program of the Department of Small Business Services determined whether it has ensured that the City has received its fair share of federal Workforce Investment Act (WIA) funds and whether DSBS appropriately verified its performance-based payments to its job training and placement contractors.
This audit determines whether the Department of Parks and Recreation followed with the terms of the fiduciary agreement and the 'Modification to the Restrictive Declaration,' which is an agreement between the City and another party in which conditions are placed on a property's future use and development.
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.
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.
Little Flower Children and Family Services is a social service agency that delivers services to children, families, and disabled adults. This audit determines whether LFCFS followed with the major programmatic provisions of its foster care contract with the Administration for Children's Services.
From an audit conducted on the Office of the New York County Public Administrator (NYCPA), it was found that the NYCPA generally adheres to the guidelines and procedures of the Surrogate's Court Procedures Act and Administrative Board Guidelines. However, there is noncompliance regarding certain practices. Recommendations have been made to address this issue.
From an audit conducted on New York City pensioners who were reemployed by a City agency, it was found that most individuals adhered to proper regulations and procedures. However, some individuals violated portions of the Retirement and Social Security Law and received an inappropriate amount of payments. Recommendations have been made to the Board of Education Retirement System to prevent this issue from reoccuring.
From an audit conducted on the New York City Police Department (POLICE), it was found that some individuals participating in the system violated portions of State and City laws and collected an inappropriate amount of payments. Recommendations have been made to prevent this issue from reoccuring.
From an audit conducted on the New York City Fire Department Pension Fund (FIRE), no individuals were found to be violating any State or City laws. All individuals received an appropriate amount of payments and no recommendations have been made to FIRE.
From a follow-up audit conducted on the Department of Education (DOE), it was found that the DOE implemented three out of the four recommendations made to them. The Bureau of Financial Audits could not determine whether one of recommendations were implemented since it has not been applicable thusfar.
This follow-up Audit Report on the Inventory Controls and Purchasing Practices of the Department of Environmental Protection's Bureau of Water and Sewer Operations is to determine whether the Bureau has implemented the three recommendations made in a previous audit over inventory. Of the three, the DEP generally implemented the recommendations.
This audit determined whether Astoria Studio Limited Partnership II accurately reported its net income, paid all rent due, and complied with certain major non-revenue terms of the lease agreement.
The audit report on the Financial and Operating Practices of the Manhattan Borough President's Office determined whether the Manhattan Borough President's Office is complying with applicable payroll, timekeeping, purchasing, and inventory procedures as set forth in the Office of Payroll Administration policies and procedures, the Procurement Policy Board Rules, and the New York City Comptroller's Internal Control and Accountability Directives.
An audit report was filed on September 19, 2007 on the Department of Education's (DOE) reporting of violent, disruptive, and other incidents at New York City Public High Schools. The audit determined whether DOE has adequate controls in place to ensure that incidents at New York City Public High Schools are consistently entered in the On-line Occurrence Reporting System (OORS) so that DOE can report them to the New York State Education Department (SED) in accordance with SED requirements. It was determined that DOE did not have effective controls in to ensure that incidents at its high schools were consistently entered in OORS, thus a significant portion of incidents were not entered. There were also issues regarding consistency of reporting across schools and the discretion used in handling these incidents. Recommendations were made to rectify these issues.
This audit report on Pensioners of the New York City Police Department Working for the City after Retirement determined pensioners who may be illegally re-employed (double-dippers or disability violators) and to quantify the amounts of any improper payments to individuals who appear to be violators of New York State Retirement and Social Security Law (RSSL) sections 210 through 216, or New York City Charter 1117 during calendar year 2002.
This report provides a comprehensive examination of data regarding claims filed against the City in Fiscal Year 2004 and analyzes recent claims trends. It also provides preliminary data for Fiscal Year 2005.
This report details the City's economic and financial state for Fiscal Year 2007. The downturn in the nation's housing and mortgage markets produced budgetary risks for the City and revenue projections remain low. The City must work to overcome these challenges.
This letter report dated on July 23rd, 2013 addressed the New York City Administration for Children's Services (ACS) Monitoring of the Community Partnership Program (CPP). The program was established to bring child welfare services closer to the community by forming partnerships within that community (CPPs). The object of the audit was to determine whether ACS's Office of Community Partnership (OCP) is adequately monitoring the CPPs to ensure that they are meeting their goals and objectives and determining whether the expenditures were reasonable and appropriate. It was determined that ACS is adequately monitoring the CPPs to ensure that they are meeting their goals and objectives. However, ACS gives CPPs wide latitude in how to report the activities associated with CPPs' goals and objectives, leading to inconsistencies. Expenses were deemed reasonable and appropriate, but there were a few minor errors. Recommendations were made to rectify these issues.
Audit Report on the Cemusa NY LLC's Payment of Franchise Fees in Compliance with Its Coordinated Street Furniture Franchise Agreement with the Department of Transportation MJ12-127A
The comptroller's office has audited the New York City Transit's efforts to implement the 17 recommendations made in a previous audit. There are follow-up audits of City operations as a means of increasing accountability
and ensuring that City resources are used effectively, efficiently, and in the best interest of the public.
This audit determined whether the Department of Buildings has adequate controls in place to ensure that Notices of Violations are properly processed and has made adequate efforts
to reduce the number of NOV dismissals based on deficiencies in its issuance process.
This follow-up audit determined whether the Department of Education (DOE) implemented the seven recommendations made in a previous audit entitled Audit Report on Other Than Personal Service Expenditures of Schools within Regional Operations Center for Region 6 and 7 (Audit No. MH05-069A, issued May 4, 2005).
An audit report was filed on June 30, 2008 on Non-Pedagogical Pensioners of the New York City Department of Education working for the City after retirement. The objective of the audit was to identify pensioners who may be reemployed by a City agency and illegally collecting a pension from the New York City Board of Education Retirement System, and to quantify amounts of any improper payments to these individuals. The audit found five pensioners who received $45,492 in pension payments who appeared to violate applicable sections of State and City laws. Recommendations were made to handle these individuals and to address future incidents.
An audit report was filed on June 30, 2008 on New York City Pensioners working for New York State after retirement for the period January 1, 2006 to December 31, 2006. The objective of the audit was to identify pensioners who may be reemployed by New York State and illegally collecting a pension from a New York City Retirement System and to quantify amounts of any improper payments to these individuals. The audit determined that 20 pensioners received $356,458 in pension payments during 2006 who appeared to violate applicable sections of State and City laws. Recommendations were made to handle these individuals and to address future incidents.
An audit report was filed on June 30, 2008 on the cash and firearm custody controls of the Manhattan Property Clerk Division (PCD) of the Police Department. The audit determined whether the PDC of the NYPD has adequate controls over the custody, return, and disposition of cash and firearms. It was determined that the Manhattan PCD's controls of cash are generally adequate. However, the controls over the custody, return, and disposition of firearms were inadequate and require immediate attention to address its serious issues, listed in the report. Recommendations were made to rectify these issues.
An audit report was filed on June 27, 2008 on the compliance of Brooklyn Baseball Company (BBC), L.L.C., with its lease agreement for the period November 1, 2004 to October 31, 2006. This audit determined whether BBC paid the City the rent due in accordance with the lease agreement and complied with other provisions of the agreement. It also determined whether BBC implemented the recommendations made in the priod audit (FM05-080A, January 27, 2006). It wad determined that BBC maintained the required property and liability insurance that named the City as an additional insured party, contributed required payments into a sinking fund, and submitted required reports on time. BBC also paid required water and sewer charges and reimbursed the City for electricity use. However, BBC underreported actual attendance to Parks and failed to pay fees in special event net income. Only one of the prior audit's three recommendations was implemented. Recommendations were made to rectify these issues.
An audit report was filed on June 26, 2008 on the New York Yankees rental credits for the third quarter of 2007, the period from July 1 to September 30, 2007. The Yankees are responsible for the care and upkeep of the City-owned Yankee stadium, and must pay the City rental income. Any costs incurred by the Yankees for maintaining the stadium can be offset against rental income due the City. Every dollar spent and accounted for as a maintenance credit results in a dollar-for-dollar decrease in rent due the City. It was determined that Yankee rental credits for the third quarter of 2007 were overstated by $73,838.45. It was recommended that the Yankees deduct this amount from total rental credits taken for maintenance and adjust its system for submitting rental credits. Department of Parks was recommended to enforce these recommendations.
The City Clerk oversees two bureaus: the Marriage Bureau and the Lobbying Bureau. The first one provides marriage licenses, domestic partnership registration, civil marriage ceremonies, and copies and amendments of marriage records. The latter is responsible for the enforcement of the City's lobbying law. This audit determines whether the City Clerk's Manhattan Office is following with Comptroller's Directive 11.
The City Civil Service Commission is a body that hears appeals from disciplinary actions from civil service employment decisions. This audit determines whether the Commission followed with certain payroll, personnel, and purchasing procedures.
This audit determines whether the Merissa Restaurant Corporation accurately reported its gross receipts, calculated the license fees, paid its license fees on time, and followed with non-revenue terms of the license agreement.
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.
This is a follow-up report determining whether the Department of Education has implemented the ten recommendations made in a another audit, Audit Report on Other Than Personal Services Expenditures of School within the Department of Education Regional Operations Center for Regions 1 and 2. The previous audit determined whether the DOE followed the proper procedures and policies for the purchases of goods and services in schools in regions 1 and 2.
The New York Yankees and the Department of Parks and Recreation entered a lease agreement for the use of Yankee Stadium. Under this lease, they were required to care for Yankee Stadium and are required to notify the Comptroller's Office of all claimed maintenance credits. This audit determines whether they followed with the requirements of the lease agreement.
From an audit conducted on the Department of Environmental Protection (DEP), it was found that the DEP has adequate controls over the billing of water and sewer charges of residential properties. However, there is a risk that the DEP is not billing certain properties due to poor monitoring, leading to an excess amount of bills not being paid. Recommendations have been made to address this and other issues.
From an audit conducted on the collection processes of fines imposed by the Environmental Control Board (ECB), it was found that these processes are inadequate. The ECB does not forward cases to the Department of Finance (DOF) in a timely manner, hindering the DOF's collection efforts. In addition, the DOF does not have standardized procedures for collection and lacks adequate organization. Recommendations have been made to address these issues.
An audit report was filed on July 22, 2009 on the administration of New York State standardized tests by the New York City Department of Education (DOE). The audit determined whether DOE has adequate internal controls over the administering of New York standardized tests for grades 3, 4, and 5. It was determined that DOE has adequate internal controls with respect to ensuring that schools are familiar with establishing procedures when administering standardized tests at elementary schools, and has also conformed to established rules and regulations. However, DOE lacks sufficient controls to deter manipulation of test scores and cheating. Recommendations were made to rectify these issues.
This audit report on the Effectiveness of the Department of Transportation in Maintaining Its Automotive Inventory determined that the DOT Fleet Services is generally effective in maintaining the agency's automotive inventory. However it is hindered by inconsistent compliance with agency procedures.
An audit report was filed on February 26, 2009 on the compliance of Sweet Concessions with its Department of Parks and Recreation Contract. Sweet Concessions manages, operates, and maintains two snack bars near the model boat pond in Central Park (off Fifth Avenue between 73rd and 74th Streets), under a contract with the Department of Parks and Recreation (Parks). It was determined that Sweet Concessions generally paid its minimum annual fees on time, performed capital improvements, maintained required security deposit and liability insurance, paid utility charges, and returned equipment to Parks upon the expiration of its agreement. However, Sweet Concessions had significant internal control weaknesses over the collecting, recording, and reporting of revenues. Recommendations were made to rectify these issues.
This Audit Report on the Payroll, Timekeeping, and Purchasing Practices of the Board of Correction determined whether the BOC complied with applicable Personnel,
payroll, timekeeping, and small procurement policies and procedures established by the agency, and those set forth in Comptroller's Internal Control and
Accountability Directives, New York City leave regulations for managerial and non-managerial employees, and Procurement Policy Board Rules.
From a follow-up audit conducted on the New York City Fire Department (FDNY), it was found that the FDNY implemented only some of the recommendations made to them. They developed a policy and guidelines regarding front-line vehicles, but they have not been signed, dated, or diseeminated throughout the Department. Recommendations have been made to address this issue.
From an audit conducted on the Jerome-Gun Hill Business Improvement District (BID), it was found that the BID has adequate internal controls over its funds, provided services called for in its District Plan, and complied with its contract with the Department of Small Business Services (DSBS). However, the BID lacks adequate oversight of contracts and a proper number of members on its Board of Directors. Recommendations have been made to address these issues and others.
This follow up Audit Report on the Department of Environmental Protection Data Center determined whether the DEP implemented the 14 recommendations
made in a previous audit of its data center. To address the issues that still exist, recommendations are made to install a fire extinguishing system in the data center,
reevaluate current generic log-on accounts, and establish formal procedures to document and report network access violations among others.
An audit report was filed on May 29, 2009 on the compliance of the Equal Employment Practices Commission (EEPC) With its City Charter Mandate to audit City Agencies. The audit determined whether EEPC met its City Charter mandate to audit the equal employment practices and procedures of each City agency at least once every four years. It was determined that although EEPC has increased the number of audits completed, it has not met its New York City Charter mandate to audit every City agency once every four years. Recommendations were made to rectify this issue.
District Attorneys are responsible for investigating and prosecuting criminal conduct. This audit reviews the Other Than Personal Service expenditures of the Kings County District Attorney's Office.
This audit determines whether the Richmond County District Attorney's Office is following with certain purchasing procedures stated in the NYC Comptroller's Directives #1, #6, #11, and #24.
The Department of Health and Mental Hygiene promotes and protect the physical and mental health of New York residents. The Department launched a tobacco control program to reduce tobacco use in NYC. This audit determines whether the Department's Bureau of Tobacco Control has adequate inventory controls over nicotine replacement therapy aids.
The Human Resources Administration improves the quality of life of all City residents by providing temporary assistance to help them become independent and productive. The Administration's Bureau of Eligibility Verification is responsible for conducting reviews of applicants to ensure that only eligible people receive assistance. This audit determines whether the Bureau is processing and invesitgating cash assistance applications in a timely manner.
The Parking Systems Plus Inc. entered a contract with the Department of Transporation to manage and operate the Manhattan garage. This audit determines whether PSP was following with the provisions of its contract.
Under a lease for use of Shea Stadium, the Mets are required to pay the City either an annual minimum rent of $300,000 or a percentage of revenues. This audit determines whether the Mets accurately reproted all gross receipts, calculated and paid fees due to the City, and followed with non-revenue-related requirements of the lease.
The Administration for Children's Services protects children from abuse and neglect. The Administration's Division of Child Care and Head Start administers and oversees child care services. This audit determined the adequacy of the Administration's oversight and monitoring of the compliance of contracted child care centers with its contracts.
From an audit conducted on the Department of Education (DOE), it was found that the DOE did not spend all the Early Grade Class Size Reduction (EGCSR) funding in accordance with EGCSR guidelines. Because of this, the number of classrooms paid for with EGCSR funds fell significantly short of expectations. In addition, a majority of the schools that did receive funding misused millions of dollars. Recommendations have been made to address these issues.
Under the terms of a Fund Agreement and Declaration of Trust with the City, the City makes contributions to the Active Fund, and the Active Fund uses these contributions to provide supplemental
benefits to its members and their dependents.
The NYC Independent Budget Office serves as a publicly funded agency responsible for enhancing official and public understanding of the NYC budget. The IBO's principal responsibilities
include providing nonpartisan budgetary, economic, and policy analysis for elected officials and the residents of the City.
The Department of Cultural Affairs supports and strengthens NYC's cultural life. The Cultural Development Fund is a merit-based fund for cultural organizations. This audit determines whether the Department followed with its requirements relating to awarding the Fund grants to cultural programs.
This audit report on Capital Improvements at Day Care Centers Required by Landlords' Lease Agreement with the Administration for Children's Services reviewed the timliness of the design phases for lease renewal upgrades at City-leased day care centers. ACS oversight of the design phases for lease renewal upgrades at CIty-leased day care centers needs improvement.
An audit report was filed on November 5, 2007 on the compliance of RCN Telecom Services of New York Inc. with its Franchise and Open Video Agreements for the period January 1, 1999 to December 31, 2005. The audit determined whether RCN accurately reported its total revenue, calculated and paid the appropriate fee amounts to the City, made the required payments on time, and complied with certain non-revenue-related requirements of its agreements. It was determined that RCN complied with certain non-revenue-related requirements of the agreements, however, RCN failed to report $26,431,624 in revenue to the City for the audit period and lacked proper documentation for its operations. Recommendations were made to rectify these issues.
An audit report was filed on December 28, 2007 containing an analysis of the financial and operating practices of union-administered benefit funds with fiscal years ending in calendar year 2005. The purpose of this report is to provide comparative analysis of the overall financial activities of the 97 union-administered active and retiree welfare, education, and annuity funds that receive City contributions and is based on the analyses of individual funds. It was determined that the expenses of certain funds exceeded their revenues, certain funds spent a large percentage of their revenue on administrative expenses, and certain funds had large operating surpluses resulting in high reserves. Recommendations were made to rectify these issues.
An audit report was filed on January 4, 2008 on the New York Yankees Rental Credits for the Fourth Quarter of 2006, the period from October 1 to December 31, 2006. The Yankees are responsible for the care of City-owned Yankee Stadium, and must pay rental income. However, the lease allows the Yankees to offset against any rental income due the City, costs incurred by the Yankees for maintaining the stadium. Thus every dollar spent and accounted for as a maintenance credit results in a dollar-for-dollar decrease in rent due the City. The audit found that Yankee rental credits submitted for the Fourth Quarter of 2006 were overstated by $157,996.68. It was recommended the Yankees deduct this amount from rental credits taken, and that the Department of Parks and Recreation enforce these protocols.
An audit report was filed on January 7, 2007 on the financial and operating practices of the Office of Special Narcotics. This audit determined whether the Office of Special Narcotics is complying with certain purchasing and inventory procedures and controls as set forth in the New York City Comptroller's Directives (#3,6, and 24), applicable Procurement Policy Board (PPB) rules, and the Department of Investigation Standards for Inventory Control and Management. It was determined that the Office generally adhered to the Comptroller's Directives and applicable PPB rules, and that no monies were improperly used. However, the Office did not fully comply with certain requirements. Recommendations were made to rectify these issues.
An audit report was filed on January 30, 2008 on the financial and operating practices of the Department of Parks and Recreation for the West 79th Street Boat Basin. Parks is responsible for managing, operating, and maintaining the Boat Basin in Riverside Park, on the east bank of the Hudson River. It was determined that there was a total disregard for internal controls over the collection, recording, and reporting of revenues generated from all sources. Parks also allowed an environment to exist in which irregularities appear to have occured, and many red flags were raised. Questions were also raised as to whether fraud may have occurred at the Boat Basin. Operations at the Boat Basin were determined to be extremely disorganized and lacking. Recommendations were made to rectify these issues.
A follow-up audit report was filed on January 31, 2008 on the Department of Homeless Services (DHS) controls over computer equipment. This follow-up audit determined whether DHS implemented the three recommendations made in the previous audit (Audit No. FL03-131A, June 30, 2003). It was determined that of the three recommendations made previously, DHS has implemented two and only partially implemented the third. Major weaknesses still exist in the DHS inventory-management process. Significant delays were detected in updating and maintaining current inventory records in Asset Tracker, as well as inconsisitencies in following inventory management and control procedures over computer equipment. Recommendations were made to rectify these issues.
This report by the comptroller focuses on capital debt and obligations for the fiscal year 2008. Addressed in this report is the debt condition of New York City in accordance with Section 232 of the City Charter. The Charter requires the comptroller to report the amount of debt the City may incur for capital projects during the current fiscal year and each of the succeeding fiscal years. Also included are data and information on the state of capital debt and obligations.
This quarterly cash report covers July-September 2007, first quarter of fiscal year 2008. Included in this report are cash balances in revenue and expenditures for the quarter. Also included are information and comparative analyses between spendings in this quarter and in previous fiscal periods.
This quarterly cash report covers October-December 2007, second quarter of fiscal year 2008. Included in this report are cash balances in revenue and expenditures for the quarter. Also included are information and comparative analyses between spendings in this quarter and in previous fiscal periods.
This audit assessed the adequacy of the monitoring and supervision of the award, transfer, and succession of apartments at Mitchell-Lama developments by the Department of Housing Preservation and Development (HPD) to ensure compliance with Mitchell-Lama program regulations.
This audit determined whether Circle Line-Statue of Liberty Ferry, Inc., (Circle Line) accurately reported its gross receipts, properly calculated the license fees due, paid its license fees on time, and complied with certain other major non-revenue terms of the license agreement.
This audit report on the Financial and Operating Practices of the 34th Street Business Improvement District determined the adequacy of internal controls over funds and operations, and its compliance with its City contract, which it generally did.
An audit report was filed on June 5, 2008 on the New York City Housing Authority (NYCHA) efforts to address tenant requests for repairs. The audit addressed the adequacy of NYCHA efforts to address and resolve tenant requests for repairs. It was determined that NYCHA maintains adequate efforts to address and resolve tenant repair requests, especially those dealing with emergency conditions and general maintenance. Improvements were needed for tasks requiring skilled-trades personnel. Recommendations were made to rectify these issues.
An audit report was filed on June 30, 2008 on pensioners of the New York City Employees' Retirement System working for the City after retirement for the period January 1, 2006 to December 31, 2006. The objective of the audit was to identify pensioners who may be reemployed by a City agency and illegally collecting a pension from the New York City Employees' Retirement System (NYCERS) and to quantify amounts of any improper payments to these individuals. The audit determined that 5 pensioners received $25,657 in pension payments during 2006 who appeared to violate applicable sections of State and City laws. Recommendations were made to handle these individuals and to address future incidents.
An audit report was filed on June 30, 2008 on New York City pensioners working as consultants for the City after retirement for the period January 1, 2006 to December 31, 2006. The objective of the audit was to identify pensioners who may be reemployed as a consultant and illegally collecting a pension from the New York City Retirement System and to quantify amounts of any improper payments to these individuals. The audit determined that 4 pensioners received $49,629 in pension payments during 2006 who appeared to violate applicable sections of State and City laws. Recommendations were made to handle these individuals and to address future incidents.
An audit report was filed on June 30, 2008 on the compliance of New York Skyports, Inc., with its lease agreement. The audit determined whether Skysports complied with certain terms of its lease with the City (payments, maintenance, sales). It was determined that Skyports violated the terms of several major provisions in its lease with the City and may owe the City nearly $6.1 million. General disregard for maintenance and payments posed serious issues not only for the City, but also for the public. EDC also did not ensure that Skyports complied with the terms and conditions of its lease. It was recommended that EDC terminate its lease with Skyports and pursue legal action to collect the payments owed. If not, various other recommendations were made to rectify the issues found.