This audit conducted on the Department of Juvenile Justice determines whether the department implemented recommendations made in previous audits. This audit evaluates the adequacy of the data centers' plans and procedures, as well as whether the agency complied with the Comptroller's guidelines.
An audit report was filed on June 27, 2008 on the development and implementation of the Notice of Violation Administration System (NOVAS) by the Department of Sanitation (DSNY). NOVAS became operational in 2006, and allowed the DSNY Enforcement Agents and Sanitation Police Officers to use portable handheld devices to issue summonses, replacing the manually written paper ticket system. It was determined that NOVAS met the overall goals as stated in the original system justification, and the sytem design allowed for future enhancements and upgrades. However, some user issues were reported that DSNY must address to improve the system's functionality, productivity, and reliability. Recommendations were made to rectify these issues.
An audit report was filed on June 26, 2008 on the Coalition for Hispanic Family Services (CHFS) Foster Care Contract with the Administration for Children's Services (ACS). The audit determined whether CHFS complied with major programmatic provisions of its foster care contract with ACS and whether CHFS days-of-care payment requests to ACS and special payments on behalf of foster children were adequately supported. It was determined that CHFS complied with some of the major programmatic provisions of its foster care contract with ACS. Applications were thoroughly checked. However, there were significant weaknesses in areas such as interactions with foster children and parents. Recommendations were made to rectify these issues.
An audit report was filed on June 25, 2008 on the procurement practices of the Office of Collective Bargaining (OCB). This audit determined whether OCB procurement practices complied with applicable Procurement Policy Board (PPB) rules, Comptroller's Directives, and its own procedures. It was determined that OCB's procurement practices generally complied with the aforesaid rules. However, there were some minor findings in general purchase payment vouchers and in the computer and electronic equipment inventory. No recommendations were made since no material weaknesses were found in OCB's procurement practices.
An audit report was filed on June 30, 2008 on the procurement practices of the New York County District Attorney's Office. The audit determined whether the New York County District Attorney's (NYDA) Office maintained adequate financial controls over procurement practices as required by Procurement Policy Board (PPB) rules and Comptroller's Directives. It was determined that the NYDA Office maintains adequate financial controls over its procurement practices and generally complies with many aspects of Comptroller's Directives and PPB rules. However, the NYDA Office uses an inordinate number of miscellaneous payment vouchers that would have been more appropriately processed through FMS procedures requiring purchase documents or contract documents. Cash on hand issues were also identified. Recommendations were made to rectify these issues.
This is a follow-up audit to determine whether the Department of Buildings' efforts to follow up issued violations to ensure conditions are corrected were adequate.
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 Sheriff's Office is the main civil law enforcement agency enforcement agency for New York City. This audit determines whether the Sheriff's Office has implemented the six recommendations made in a previous audit, Audit Report on the Effectiveness of Child Support Enforcement Services Performed by the Office of teh Sheriff.
The District Attorneys are responsible for protecting the public by investigating and prosecuting criminals in their respective counties. This audit reviews the financial and operating practicies of the Queens District Attorney's Office, determining whether the District Attorney has been following the with proper purchasing and inventory procedures.
The United Nations Development Corporation provides office and residential space in areas surrounding the United Nations headquarters. The UNDC is under two lease agreements administered by the Economic Development Corporation. These lease agreements require the UNDC to pay three separate rents to the City. This audit determines whether the payments were paid on time and whether the UNDC followed with the requirements on its lease.
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.
From a follow-up audit conducted on the City University of New York (CUNY), it was found that CUNY did not implement a majority of the recommendations made to it. Although CUNY's College Discovery Program is more organized, due to the creation of tables that detail student performance, the program still lacks significantly in counseling and tutoring services. These services help educationally and economically disadvantaged students and this lacking hinders the effectiveness of the program. Recommendations have been made to address these issues.
The Environmental Control Board is an administrative tibunal that provides hearings on notices of violations, which are written legal noticies that charge the recipient with violating City laws. This audit determines whether the Notice of Violation data in the Environmental Control Board were accurate and reliable.
The Department of Citywide Administrative Services has a lease agreement with the Quinn Restaurant Corporation to construct, operate, and maintain a restaurant on the Nott Avenue Pier. This audit determines whether the Corporation accurately reported its gross receipts, calculated the rent due to the City and paid rent in a timely basis, and followed with the requirements of its lease agreement.
The Mayor submitted a modification to the Fiscal Year 2009 Budget and Four-Year Financial Plan, which laid out a plan for the compensation for the declining revenues in Fiscal Year 2009. This document contains many graphs and tables depicting the City's economy and the Financial Plan estimates.
From an audit conducted on P&O Ports North America, Inc. (P&O), it was found that P&O made improper calculations and underpaid its fees to the Economic Development Corporation (EDC) and the City. However, P&O complied with the other major requirements of its agreement with the EDC, such as properly charging EDC the repair and security-service expenses. Recommendations have been made to address the negative findings.
This audit report on the Administration of the Department of Transportation's "Urban Accounts Payments to Franchised Private Bus Operators" determined whether the Department of Transportation accurately records the revenues and expenses of the fiduciary account and whether DOT ensures that account funds are administered in accordance with the fiduciary account agreement and Comptroller's Directive 27.
An audit report was filed on July 20, 2009 on the Department of Health and Mental Hygiene (DOHMH) oversight of the correction of Health Code Violations at restaurants. The audit determined whether DOHMH had adequate internal controls to ensure that conditions that led to health code violations being issued to restaurants are corrected in a timely manner. It was determined that DOHMH's internal controls regarding the correction of health code violations need to be strengthened. DOHMH inspections of suspect restaurants were not always carried out in a timely or thorough manner, and its inspectors were not always adequately tracked. Recommendations were made to rectify these issues.
This Office of the Comptroller report focuses on the current economic climate and addresses the preliminary budget for fiscal year 2010 and the financial plan for fiscal years 2009 to 2013. Addressed in this report are the actions that have been taken and are being taken to reduce costs to the City and to improve its use of resources. Included are data and analyses for revenue and expenditures in past fiscal years, and projections for the future financial plan.
A follow-up audit report was filed on May 29, 2009 on the use of procurement cards by the Department of Parks and Recreation (Parks). This follow-up audit determined whether Parks has implemented the 13 recommendations made in a previous audit (MH05-126A). The previous audit evaluated whether Parks has adequate controls over the use of procurement cards (p-cards) and follows guidelines set forth in Comptroller's Memorandum #01-1. It was determined that of the 13 recommendations made in the previous audit, Parks implemented seven, partially implemented four, and did not implement two. While a stricter and more responsible system for the use of p-cards was implemented, Parks still had issues regarding inventory records and documentation for reports and purchases. Recommendations were made to rectify these issues.
This audit identifies NYC pensioners who may be reemployed by a City agency and therefore illegally collecting a pension from the Board of Education Retirement System.
The Administration for Children's Services, which is responsible for protecting children from abuse and neglect, entered a contract with Inwood House to provide foster care to pregnant women between ages 12 and 20. This audit determines whether the Inwood House has followed with the terms of this contract.
The Conflicts of Interest Board was established to interpret and enforce the Conflicts of Interest Law and the City's Financial Disclosure Law. This audit determines whether the Board followed with procurement and inventory regulations and procedures.
TW Telecom provides managed network services and local and long telephone services. It operates under an agreement with the City through the Department of Information Technology and Telecommunications. TW Telecom is required to pay a fee to the City and maintain a minimum amount of $50 million in insurance. This audit determines whether TW Telecom has properly reported its gross revenues to the City and has paid the proper due fees.
Fiscal Year 2010 is taking the toll from the end of World War II. The Comptroller's Office expects a decrease of jobs. This document includes the Comptroller's comments of Fiscal Year 2010 and his forecast for Fiscal Years 2009-2013.
Under the terms of its agreement with the City, the Active Fund receives City contributions and provides health and welfare benefits to NYC Police Officers with the rank of Cpatain and Lieutenant and their
eligible dependents.
The Department of Health and Mental Hygiene's responsibilities include the registration of birth and death certificates. The Department's Bureau of Vital Statistics issues all Certificates of Death within NYC. This audit assesses the implementation of the Electronic Death Registration System.
The Memorandum of Understanding sets forth the terms and conditions for the transfer of Emergency Medical Services from the Health and Hospitals Corporation to the Fire Department. This audit determines whether the Corporation followed with the terms of the Memorandum.
The Department of Investigation acts as a watchdog for the NYC government, City-funded programs, and City contracts. The Departmet invesigates prosecution cases of fraud and unethical conduct. This audit determines whether the Department has adequate controls over its personnel, payroll, and timekeeping practices.
This audit determines whether the Brooklyn Navy Yard Development Corporation, which was purchased by New York City to create a modern complex that would increase employment opportunities, has adequate leasing and rent-collection practices.
This report assesses the debt condition of the City of New York. It details the amount of debt the City may incur for capital projects during Fiscal Years 2007-2010.
From an audit conducted on the Board of Elections, it was found that the Board successfully completed the S-Elect Project. The overall goals and requirements were met, but the Board needs to improve the project's security and implement a recovery plan. Recommendations have been made to address these issues.
From an audit conducted on the Pomonok Neighborhood Center, Inc., it was found that Pomonok made improper payments and did not follow the terms of the contract it made with the City. Pomonok's financial status was misrepresented and recommendations have been to address these issues.
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.
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.
An audit report was filed on June 6, 2007 on the New York Yankees rental credits for the second quarter of 2006 (April 1 to June 30, 2006). The Comptroller's Office is required to audit all rental credits claimed by the 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; 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. It was determined that the rental credits submitted for the second quarter of 2005 were overstated by $69,880.67. Recommendations were made to rectify this issue.
An audit report was filed on June 8, 2007 on the financial and operating practices of the Staten Island Community Boards No. 1, No. 2, and No. 3. The audit determined whether the Staten Island Community Boards are complying with applicable payroll, personnel, purchasing, and inventory policies and procedures. It was determined that the Boards generally complied with applicable Comptroller's Directives, leave regulations for managerial and non-managerial employees, Procurement Policy Board (PPB) rules, and the Department of Investigation standards for inventory control and management regarding payroll, personnel, purchasing, and inventory activities. However, there were minor weaknesses in the controls over purchasing transactions, including imprest funds, and over the inventory physical assets. Recommendations were made to rectify these issues.
This audit report on the New York Yankees Rental Credits For the Third Quarter of 2003 states that the Yankees rental credits submitted were overstated. The audit recommends that the Yankees deduct a sum from the total rental credits taken for maintenance and to ensure that all maintenance credits claimed are properly supported by sufficient documentation.
An audit report was filed on June 13, 2007 on the administration of imprest funds by the Department for the Aging (DFTA). The audit determined whether the DFTA complied with Comptroller's Directive #3 (Procedures for the Administration of Imprest Funds). It was determined that DFTA generally complied with certain, major provisions of Comptroller's Directive #3. However, it was found that there were other areas of non-compliance with other provisions of Comptroller's Directive #3. This included inadequate segregation of duties over bank reconciliations, use of incorrect object codes, underutilization of requirements contracts, late payments, split purchases, and an inadequate maintenance of required documents. Recommendations were made to rectify these issues.
An audit report was filed on June 18, 2007 on the monitoring of franchise, concession, license and lease agreements by City agencies. The Comptroller's Office conducts audits of concession and franchise agreements granted by City agencies pursuant to its authority under the City Charter. These audits provide a snap shot to evaluate the performance of the entity over the scope period of the audit. It was determined that $23,804,840 million was still due the City. It was also concluded that the agencies do not adequately monitor the parties granted in their franchise and lease agreements, and lacked the appropriate attitude towards their role as the City's oversight body charged with monitoring the activities of the entities granted these agreements. Recommendations were made to rectify these issues.
An audit report was filed on June 18, 2007 on the Human Resources Administration's (HRA) employment services and placement efforts for public assistance recipients. The audit determined the effectiveness of HRA's monitoring of its employment-service vendors. HRA is reponsible for helping individuals and families achieve and sustain their maxiumum degree of self-sufficiency. To fulfill this mission, HRA provides a broad range of programs and services in public assisstance, food stamps, job training, and employment services. It was determined that although HRA's monitoring of its employment-service vendors had some positive features, it also had significant weaknesses. HRA failed at times to follow its own procedures regarding contracts and evaluations of vendors, and lacked sufficient follow up on its programs and vendors. Recommendations were made to rectify these issues.
An audit report was filed on June 26, 2007 on the Department of Environmental Protection controls over the issuance and depletion of credits from its reimbursable metering program. The audit determined whether the Department of Environmental Protection (DEP) has adequate controls in place to accurately issue and deplete Reimbursable Metering Program (RMP) credits. It was determined that DEP generally issues and depletes RMP credits in accordance with the RMP guidelines of May 1, 2005. However, internal controls needed to be improved since the RMP unit, which consists of one individual, is responsible for reviewing, approving, and posting credits. Recommendations were made to rectify these issues.
This audit report on Controls Over the Processing and Collection of Permit Fees by the Department of Environmental Protection determined whether the New York City Department of Environmental Protection's (DEP) Bureau of Water and Sewer Operations (Water and Sewer) and Bureau of Customer Service (Customer Service) determined that they are inadequate, ineffective, and in some cases, nonexistent.
From an audit conducted on New York City pensioners who were reemployed as consultants, it was found that some individuals violated State and City laws and collected an inappropriate amount of payments. Recommendations have been made to New York City retirement systems to prevent this issue from reoccuring.
From an audit conducted on New York City pensioners who were reemployed by New York State, it was found that some individuals violated State and City laws and collected an inappropriate amount of payments. Recommendations have been made to New York City retirement systems to prevent this issue from reoccuring.
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 regulations of the New York City Employees' Retirement System and collected an inappropriate amount of payments. Recommendations have been made to prevent this issue from reoccuring.
From an audit conducted on the Office of the Public Advocate (PAO), it was found that the PAO has adequate financial controls over its practices and generally adhered to PPB rules and the Comptroller's Directives. However, the PAO lacks proper documentation and record-keeping, as well as appropriate purchase transactions. Recommendations have been made to address these issues.
From a follow-up audit conducted on the HIV/AIDS Services Administration (HASA) of the Human Resources Administration (HRA), it was found that HASA did not implement a majority of the recommendations given to them. HASA did not follow all the regulations listed in the HASA procedures manual and their financial assistance packages lacks essential documents. Recommendations have been made to address thse issues.
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 office of the comptroller performed an audit of the license agreement between the Department of Parks and Recreation and First Tee of Metropolitan New York to operate and maintain the Mosholu Golf Course
and associated facilities in Van Cortlandt Park, the Bronx.
Alerting of unsafe conditions at the Lasker ice skating facility in Central Park. The conditions were discovered by the commissioner's office on March 31, 2006 and require that the agency take
corrective action before the facility reopens for summer activities.
This audit report on Opportunities for Savings through Civilianization in Administrative Units of the New York City Fire Department determined that the FDNY has made efforts to civilianize a number of positions at various units in the Department. It has also provided documentation that indicated that since 1995 it has civilianized 209 uniformed positions for budget savings of approximately $4.09 million.
This audit report on the Financial and Operating Practices of the 14 Queens Community Boards determined whether the 14 Queens Community Boards are complying with certain payroll, timekeeping, purchasing, and inventory procedures, as set forth in the New York City Comptroller's Internal Control and Accountability Directives 3, 13, 24,25, and 27; Department of Citywide Administrative Services personnel rules and leave regulations; applicable Procurement Policy Board rules; and the Department of Investigation's Standards for Inventory Control and Management.
This audit report on the Financial and Operating Practices of the 18 Brooklyn Community Boards determined whether they are complying with certain payroll, timekeeping, purchasing, and inventory procedures, as set forth in the New York City Comptroller's Internal Control and Accountability Directives 3, 13, 24, and 25; Department of Citywide Administrative Services personnel rules and leave regulations; applicable Procurement Policy Board rules; and the Department of Investigation's Standards for Inventory Control and Management.
An audit report was filed on September 21, 2007 on the Other Than Personal Service Expenditures (OTPS) of the New York City Council for the period July 1, 2004 to June 30, 2005. The audit determined whether the New York City Council complied with certain purchasing procedures for OTPS expenditures set forth in the New York City Comptroller's Internal Control and Accountability Directives #3, 6, and 24, Procurement Policy Board (PPB) rules, and the Procurement Rules of the Council. It was determined that the Council did not comply with any of the aforementioned rules. The Council circumvented many protocols and procedures and mishandled money in many instances. Recommendations were made to rectify these issues.
Annual Claims Report Fiscal Year 2006 - This report provides an examination of data regarding claims filed against the City during Fiscal Years 2005 and 2006 and an analysis of recent claims trends.
An audit report was filed on November 7, 2011 on the Coney Island Development Corporation's (CIDC) financial and operating practices and its compliance with its EDC funding agreement. This audit determined whether CIDC accurately accounted for program funds and conducted its economic activities in accordance with the funding agreement. It was determined that EDC properly accounted for CIDC's revenues and expenses and conducted economic activities in accordance with the funding agreement. However, it was found that EDC paid $20,856 in inappropriate or questionable expenditures and could enhance the controls over CIDC's operations to ensure that all transactions are properly authorized and processed in accordance with procedures. Recommendations were made to rectify these issues.
An audit report was filed on October 19, 2011 on the New York City Fire Department's performance indicators as reported in the Mayor's Management Report. The audit objective was to determine whether the New York City Fire Department's (FDNY) controls are adequate enough to ensure that its performance indicators as reported in the Mayor's Management Report (MMR) are accurate and reliable. It was determined that the FDNY's controls are adequate to ensure that its performance indicators as reported in the MMR regarding four critical indicators are accurate and reliable. However, there were several issues regarding Alarm Receipt Dispatchers and the STARFIRE Computer Aided Dispatch (CAD) system. Recommendations were made to rectify these issues.
An audit report was filed on July 25, 2013 of the Howard Hughes Corporation's (HHC) compliance with its City Leases for the South Street Seaport Marketplace and Theatre. It was determined that HHC improperly calculated its fees because it undestated square footage upon which rents were based, thus it could not be determined how much was still due the City. HHC also misreported its income, and conducted business in the name of the South Street Seaport Merchants Association, Inc., which is considered defunct. EDC also failed to adequately monitor HHC's operations and compliance with lease terms. Recommendations were made to rectify these issues.
An audit report was filed on August 22, 2013 on the health and safety conditions of Department of Parks and Recreation's (DPR) public swimming pools. It was determined that DPR's controls to ensure that pools are consistently maintained in a safe manner need improvement. There was limited evidence that inspections were performed as required and that all deficient conditions were corrected. DPR also did not appear to be consistently addressing issues identified by the Department of Health and Mental Hygiene, or adhering to the City Health Code. Recommendations were made to rectify these issues.
From an audit conducted on the Department of Environmental Protection's (DEP's) implementation of the Citywide Advanced Metering Infrastructure Program for the Automated Meter Readers (AMR), it was found that the AMR database is accurate and secure. However, many meters do not record accurate readings, resulting in inaccurate billing, and the DEP does not have a disaster recovery plan prepared in the event of a failure. Recommendations have been made to address these issues.
The office of the comptroller has audited the Housing Preservation and Development Family Sef-Sufficiency program's compliance with disbursement procedures to determine whether
HPD processed interim and graduation payments in accordance with FSS program guidelines.
An audit report was filed on June 30, 2008 on the New York City Police Department 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 Police Department (POLICE) and to quantify amounts of any improper payments to these individuals. The audit determined that 29 pensioners received $307,693 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 administration of the sales of surplus City-owned real estate properties by the Department of Citywide Administrative Services (DCAS). The audit evaluated the adequacy of DCAS practices for selling surplus City-owned real estate properties and whether the revenue generated from the sale of surplus City-owned real estate properties was properly collected and accurately reported. It was determined that DCAS properly collected and accurately reported revenue from the sale of surplus City-owned properties, and appropriately processed and approved all mortgage applications. However, DCAS practices of selling said properties, as well as its tracking of new property owners' information for the Department of Finance could be improved. Recommendations were made to rectify these issues.
An audit report was filed on June 30, 2008 on the oversight of the WeCARE Program contractors by the Human Resources Administration (HRA). The audit determined whether HRA adequately monitors WeCARE program contractors to ensure that they are complying with key provisions of their contracts. It was determined that HRA's monitoring of its WeCARE contractors has a number of weaknesses. HRA has not established a formal program monitoring and evaluation process for contractor-submitted data. HRA monitoring of key financial components of the WeCARE contracts also had deficiencies. Efforts also need to be increased to identify erroneous payments and verifying monthly contractor expense-reimbursement requests. Recommendations were made to rectify these issues.
An audit report was filed on June 27, 2008 on the compliance with Comptroller's Directive #7 by the Engineering Audit Office, Department of Sanitation. The audit assessed the compliance of the Office with this Directive, which provides agency Engineering Audit Officers (EAO's) with guidelines for independently pre-auditing payment requests for a variety of construction and related consultant services contracts. It was determined that the Department's engineering audit office has not fully complied with Comptroller's Directive #7 provisions regarding change-order work. Payments were authorized associated with change orders not registered with the Comptroller's Office. Aside from problems pertaining to change-order payments, the engineering audit office generally complied with other major requirements of Directive #7. Recommendations were made to rectify these issues.
An audit report was filed on June 26, 2008 on the financial and operating practices of the New York City Commission on Human Rights (CCHR). This audit determined whether CCHR is complying with certain City purchasing and inventory procedures. Other Than Personal Service (OTPS) expenditures for the New York City Commission on Human Rights amount to $1,849,980. It was determined that CCHR generally adhered to Comptroller's Directives (#3, 6, and 24), applicable Procurement Policy Board (PPB) rules and the Department of Investigation Standards for Inventory Control and Management. However, there were minor instance in which CCHR did not comply with certain purchasing and inventory procedures. Recommedations were made to rectify these issues.
An audit report was filed on June 30, 2008 on the financial and operating practices of the Queens Borough President's Office. The audit determined whether the Borough President's Office is complying with certain purchasing and inventory procedures and whether it maintained adequate controls over the cash receipts from map sales and topographical services. It was determined that the Office generally adhered to Comptroller's Directives and applicable rules and regulations. Expenditures were appropriate, and monies were not improperly used. However, the Office did not always comply with certain purchasing, cash control, and inventory procedures. Recommendations were made to rectify these issues.
This is a follow-up audit to determine whether the Queens Borough Public Library has implemented the nine recommendations that were made in the Audit Report on the Financial Controls of the Queens Borough Public Library.
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.
From an audit conducted on the Business Integrity Commission (BIC), it was found that the BIC has significant weaknesses in the monitoring of trade waste and market industries. There are no standard operating procedures and effective systems for the tracking, investigation and resolution of trade waste complaints. There is also no adequate oversight of markets. In addition, the BIC does not consistently adhere to the City's Administrative Code and its Policies and Procedures for Processing Trade Waste and Markets Renewal Applications. Recommendations have been made to address these issues.
The Taxi and Limousine Commission was created to regulate and imrpove taxi and livery services. Medallions are plates affixed to the hood of taxis to represent an official taxi license. This audit determines whether the TLC maintained adequate controls over the issuance, renewal, replacement, and transfer of existing taxi medallions.
The New York Yankees and the Department of Parks and Recreation entered a lease agreement for the use of Yankee Stadium. This audit determines whether the Yankees accurately reported their gross receipts, paid fees due to the City in a timely manner, and followed with the requirements of its lease agreement.
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.
From an audit conducted on the New York Yankees, it was found that the Yankees overstated its rental income to the City. The Yankees charged an excess of expenses to the City, violating the lease agreement they made with the Department of Parks and Recreation. In addition, certain expenses lack sufficient documentation and it is unreliable to charge them to the City. Recommendations have been made to address these issues.
An audit report was filed on July 21, 2009 on the Department of Education's calculation of high school graduation rates. The audit determined whether the Department of Education (DOE) properly calculated high school graduation rates. It was determined that, despite its established system of internal quality control reviews, DOE needs to institute stronger controls to ensure that official records corroborate the classification of students as graduates. There were technical issues regarding transcripts and counting of credits, as well as discrepancies regarding drop out rates. Recommendations were made to rectify these issues.
An audit report was filed on July 16, 2009 on Fire Department (FDNY) controls over the professional certification process of the Fire Alarm Inspection Unit. The audit determined whether FDNY has adequate controls over the Alarm Unit's professional certification process to ensure that certifications are timely and legitimate. It was determined that FDNY does not have adequate controls over the professional certification process of the Alarm Unit to ensure that they are timely and legitimate. Collectively, these inadequacies create an environment in which the likelihood of corruption or the abuse of authority is increased and the risk of danger to the public is heightened. Recommendations were made to rectify these issues.
An audit report was filed on February 24, 2009 on Department of Transportation efforts to address sidewalk defect complaints. The audit assessed the adequacy of Department of Transportation's (DOT) efforts to address non-emergency sidewalk defect complaints. It was determined that DOT's efforts to address complaints could be improved. Weaknesses were identified that affected the Sidewalk Management Unit's operational effectiveness and efficiency in assuring that defective sidewalk conditions are identified and appropriately addressed. Recommendations were made to rectify these issues.
This Office of the Comptroller annual report focuses on Capital Debt and Obligations. New York City has a large and growing debt burden that is threatening to become unaffordable as the City's economy suffers the impacts of a severe global economic downturn. This report addresses New York City's debt position and efforts taken to sell its debt. Included are data and analyses of the City's debt and expenditures.
This Second Follow-up Audit Report on the Data Processing Controls and Procedures of the Department of Homeless Services determines whether the New York City Department of Homeless Services (DHS) implemented the 12 recommendations made in the previous follow-up audit of data processing controls. This audit also assessed DHS compliance with the comptroller's internal control and accountability, Guidelines for the Management, Protection and Control of Agency Information and Information Processing Systems (Directive 18).
This audit report on the Development and Implementation of the Department of Investigation Livescan Fingerprint System determines whether Livescan meets the DOI's
initial business and system requirements for capacity to transmit information to and receive information from the New York State Division of Criminal Justice
Services.
From an audit conducted on Central Park Tennis Center (CPT), it was found that CPT has internal control weaknesses over the financial operations of its center. CPT does not pay fees and charges in a timely manner, thus accumulating a large amount of late charges. In addition, employees were not properly paid and utility charges were not paid in full. Recommendations have been made to address these issues.
From an audit conducted on the Department of Housing Preservation and Development's (HPD's) Emergency Repair Program (ERP) data, it was found that the ERP data exists in a secure environment with restricted access and is readily available to its users. However, some fields are inaccurate and incomplete and the overall database has access-control weaknesses. Recommendations have been made to address these issues.
From an audit conducted on the New York Yankees, it was found that the Yankees overstated its rental credits for the Second Quarter of 2008. These expenses are not chargeable to the City and were not properly supported by sufficient documentation. Recommendations have been made to rectify this issue.
Public Administrators administers the estates of individuals in the county who die intestate. This audit determines whether the Office of the Kings County Public Administrator has adequate controls over its estate management practices.
This audit determines whether the Human Resources Administration has adequate efforts to monitor fiscal activities of its contracted personal care service providers and whether these providers followed with their contracts with the Administration.
A lease agreement between the New York Yankees and New York City requires the Yankees to care for City-owned Yankee Stadium and pay the City rental income. This audit reviews the information submitted by the Yankees to the Comptroller's Office.
The Department of Buildings is responsible for the safe and lawful use of buildings and properties throughout the five boroughs. The Department's Queens Quality Life Unit was created to oversee the increasing illegal building conversions in Queens. This audit determines the adequacy of the Unit's response to complaints.
The Department of Youth and Community Development has many youth and family programs. One program is the Out-of-School Time Program, which offers academic skills and sports to children and youths. This audit determines whether the Department is adequately monitoring the OST programs.
The Department of Small Business Services makes it easier for businesses in NYC to form and grow. The Department runs the Minority and Women-owned Business Enterprise Program. This audit determines whether the Department followed with the provisions of Local Law 129 of the Administrative Code.
The Superior Officers Council Retiree Health and Welfare Fund provides health and welfare benefits to NYC Police Officers who reitred with the rank of Captain and Lieutenant, and their eligible dependents.
It receives contributions from the City of New York.