This report details business income tax collection reports, summarizing monthly collections by industry sector, form type, and document type and fiscal year collections by month, industry sector and month, and form type and month. It contains the data from May 2005, as well as the fiscal year collections for the three most recent tax years. The number of transactions and the gross revenue is displayed, along with the percent of change between the current and preceding fiscal years for fiscal year collections, and it is organized by month, industry sector, form type and document type.
This report details business income tax collection reports, summarizing monthly collections by industry sector, form type, and document type and fiscal year collections by month, industry sector and month, and form type and month. It contains the data from March 2005, as well as the fiscal year collections for the three most recent tax years. The number of transactions and the gross revenue is displayed, along with the percent of change between the current and preceding fiscal years for fiscal year collections, and it is organized by month, industry sector, form type and document type.
From an audit conducted on the USTA National Tennis Center Inc., the USTA has generally followed the provisions of its lease agreement with the city and has adequate controls over its revenue collection and reporting functions. The USTA made appropriate payments, but understated its revenue and must establish guidelines for issuing and reporting this data to the city.
Asset Information Management System (AIMS) Report
Reports on the City's State of Good Repair need and the agencies? planned spending to address this need. The program
consolidates results of cyclical field surveys and estimates the Capital and Expense...
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.
From an audit conducted on the Salvation Army and the Department of Homeless Services, it was found that the Salvation Army maintained adequate records to support expenses and amounts billed to the Department for the operation of the Carlton House. The Salvation Army complied with some contract provisions and spent its funds reasonably, but did not follow other contract terms. In addition, the Department did not amend the contract and submit it for approval when it increased the pay rate of the Salvation Army.
From an audit conducted on the New York Public Library, it was found that the Library's expenditures funded by City appropriations were valid and accurate. The Library also maintained adequate files and documentation, but it has problems in its purchasing practices, inventory management, and record-keeping of computer equipment.
This report details business income tax collection reports, summarizing monthly collections by industry sector, form type, and document type and fiscal year collections by month, industry sector and month, and form type and month. It contains the data from June 2005, as well as the fiscal year collections for the three most recent tax years. The number of transactions and the gross revenue is displayed, along with the percent of change between the current and preceding fiscal years for fiscal year collections, and it is organized by month, industry sector, form type and document type.
This report assesses the debt condition of the City of New York in accordance with Section 232 of the City Charter. The Charter requires the Comptroller to
report ont he amount of debt the City may responsibly incur for capital projects during the current fiscal year and each of the three succeeding fiscal years.
According to William C. Thompson, Jr., the Comptroller of New York City, the City completed its fiscal year with a General Fund surplus, as determined by Generally Accepted Accounting Principles. The General Fund is an indicator of the financial activity and legal compliance of the City.
An audit report was filed on December 7, 2004 on the financial and operating practices of the Brooklyn Borough President's Office. It was determined that the Office generally adhered to Comptroller Directives, City Time and Leave Regulations, and the PPB rules. There were no instances of improper money usage. Recommendations were made to correct errors with employee leave balances and compensatory time. (FP04-058A)
An investigation was conducted to determine whether the 12 Manhattan Community Boards were following with the procedures, which were set up by the Office of Payroll Administration, for payroll, timekeeping, purchasing, and inventory. The results of the audit show that the 12 Boards had been following the procedures; however, there were problems with how those procedures were followed.
This audit was held in order to determine whether the Department of Finance, which administers and enforces tax laws, had adequate procedures to ensure that mixed-use properties in Staten Island listed in Class 1 were correctly classified. The results of this audit finds that the Department does not have adequate procedures for Class 1 but does have adequate procedures for Classes 2, 3, and 4.
The November Modification to the Fiscal Year 2006-2009 Financial Plan shows substantial increases in Fiscal Year 2006 revenues and trims a large budget gap projected for Fiscal Year 2007.
The most notable changes in the November Modification include a significant increase in the revenue forecast, the impacts of the collective bargaining agreements reached in October and November, and the recognition of a one-time benefit
stemming from the implementation of a new State policy designed to limit growth in the local share of Medicaid expenses.
An audit report was filed on December 16, 2004 on the Highbridge Advisory Council's compliance with certain financial provisions of its contract with the Administration for Children's Services (ACS). It was determined that ACS did not take adequate measures to keep Highbridge in check. It was recommended that ACS expedite its reviews of Highbridge's financial actions, keep a closer watch on Highbridge audit reports, and establish a cost-allocation methodology for sponsors. (ME04-073A)
An investigation was conducted to determine whether the New York County District Attorney's Office had control over its Other Than Personal Services expenditures to ensure that they were valid and that payments were executed. The results of this investigation claims that the Office has adequate control, though there were some weaknesses in its controls, which were identified in this report.
An investigation was conducted to determine whether the Kings County District Attorney's Office was complying with City guidelines for payroll, personnel, timekeeping, purchasing, and inventory control. The results of the investigations proves that the Office had been compliant with the guidelines; however, there were several times in which the guidelines were not followed, which are addressed in this report.
The Comptroller's Office is required to invesitgate all rental credits claimed by the New York Yankees for the maintenance of Yankee Stadium. The results of the invesitgation finds that the rental credits for the fourth quarter of 2004 had been overstated by $163,860.18.
An investigation was held to determine whether the Queens County District Attorney's Office was following with certain procedures set by the Comptroller's Internal Control and Accountability Directives for payroll, timekeeping, purchasing, and inventory. The investigation found that the Office followed such procedures , though there were minor weaknesses, which are addressed in this report.
Reports used to compute the investment allocation percentages for taxable periods for General Corporation and Unicorporated Business taxpayers. Agency submitted date as Tax Year 2006.
Reports used to compute the investment allocation percentages for taxable periods for General Corporation and Unicorporated Business taxpayers. Agency submitted date as Tax Year 2006.
An investigation was conducted on the Automated City Register Information System to search records and view documents for properties in Manhattan, Queens, Bronx, and Brooklyn. This System was placed to improve access to information. The results of the investigation show that the System met the system requirements; however, it had not hire a consultant, as recommended by the Comptroller's Directive, and therefore does not have adequate control to identify improper user IDs.
An investigation was conducted to determine whether the Brooklyn Baseball Company LLC paid the City the rent due as said in its lease agreement and whether they had implemented the recommendations made in the Audit Report on the Compliance of Brooklyn Baseball Company LLC with Their Lease Agreement. The results of the investigation show that the Company maintained teh required insurance. Unfortunately, the Company still violated its lease agreement where they based their attendance on ticket count rather than turnstile count.
From an audit conducted on the Municipal Employees Welfare Fund of the International Union of Operating Engineers, Local Union 15, 15A, and 15C, it was found that the Fund complied with procedures and requirements set forth in the Comptroller's Directive 12, as well as other applicable guidelines. However, there are weaknesses in the Fund's financial and operating practices, and recommendations have been made to rectify these issues.
From a follow-up audit conducted on the Department of Buildings (DOB), it was found that the DOB did not implement a majority of the recommendations given to them. They have not improved their security and continue to lack a backup generator and efficient procedures. Recommendations have been made to address these issues.
From an audit conducted on the New York City Marketing Development Corporation, it was found that the Corporation accurately reported revenue and expenses. However, proper payments still need to be made and funds need to be reported with formal procedures. Recommendations have been made to rectify these issues.
From an audit conducted on the Department of Education (DOE), it was found that the DOE is adequately administering the high school admissions process. However, the training of middle school guidance counselors can be improved, as there are weaknesses in their role in the process. Recommendations have been made to rectify these issues.
This follow-up audit determines whether the Office of Actuary has implemented the 6 recommendations presented in a previous audit, Audit Report on the Financial Practices of the Office of the Actuary.
This audit determines whether the Staten Island Yankees paid the NYC Economic Development Corporation the rent in accordance with lease provisions and whether the payments were paid on time. The audit finds that they maintained the required property and liability insurance but did not determine whether they owed the Corporation for rent due to weaknesses in their records.
This audit determines whether the Financial Information Services Agency complies with certain payroll, personnel, timekeeping, purchasing, and inventory procedures.
An audit report was filed on May 23, 2006 on the development and implementation of the legal tracking system by the Administration for Children's Services (ACS). The goal of this legal tracking system (LTS) by the Division of Legal Services (DLS) of ACS is to create a comprehensive, integrated system for DLS, with one shared database and separate modules for each unit. It was determined that the system functions reliably and accurately but was still incomplete and needed improvements. Recommendations were made to rectify these issues.
An audit report was filed on May 24, 2006 on the Department of Education's (DOE) compliance with fire and safety mandates in elementary schools. State law requires the schools to conduct at least 12 fire drills during the school year, of which 8 must be conducted before December 1. In addition, at least 1 of the 12 fire drills must be performed during a lunch period or should include instructions in the procedure to be followed in the event that a fire occurs during a lunch period. It was determined that DOE was generally in compliance with fire and safety regulations in most areas. However, not all schools were in compliance with the requirements, and discrepancies were discovered between fire drill records and OSID data in these schools. Recommendations were made to rectify these issues.
An audit report was filed on May 24, 2006 on the administration of the Employee Blood Credit Program fiduciary account by the Department of Citywide Administrative Services (DCAS). This audit determined whether DCAS accurately accounted for the revenues and expenses of the fiduciary account for the Employee Blood Credit Program and ensured that all funds were used in accordance with New York City's Blood Credit Prgram rules and related guidelines. It was determined that DCAS properly accounted for the revenues and expenses of the account and used account funds in accordance with Program rules and guidelines. There were some issues regarding the ongoing purpose of the funds and the reimbursement of the General Fund. Recommendations were made to rectify these issues.
An audit report was filed on May 24, 2006 on the New York Yankees rental credits for the second quarter of 2005 (April 1 to June 30, 2005). 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 $72,492.24. Recommendations were made to rectify this issue.
This audit determines whether the Office of Emergency Management complied with personnel, payroll, timekeeping, and small-procurement policies and procedures. The audit finds that it has followed the procedures; however, there were weaknesses in its timekeeping and purchasing procedures.
This audit determines whether the Landmarks Preservation Commission is complying with the proper procedures regarding its Other Than Personal Service expenditures. The audit finds that the Commission followed the proper procedures, though there were some problems.
The Asset Information Management System (AIMS) Report reports on the City's State of Good Repair need and the agencies' planned spending to address this need. The program consolidates results of cyclical field surveys and estimates the Capital and Expense needs necessary to keep major City owned facilities and infrastructure in a State of Good Repair. This report details City's assets through Fiscal Year 2006.
This audit determines whether the Department of Education accurately accounted for revenues and expenses of the Pupil Transportation Retainage fiduciary account and ensured that all funds are used in accordance with its agreement.
This audit determines whether the Department of City Planning is following with certain payroll, personnel, timekeeping, purchasing, and inventory procedures. The audit finds that the the Department has been following with the procedures, though it did not always comply with them.
The Comptroller's office is required to audit all rental credits claimed by the New York Yankees for the maintenance of City Owned Yankee Stadium. Under the terms of the lease, the Yankees are responsible
for the care and upkeep of Yankee Stadium.
The office of the comptroller has audited the management of the City Geographic Information System and the monitoring of its Citywide projects by the Department of Information Technology and Telecommunications
(DoITT).
In accordance with the responsibilities of the Comptroller contained in Chapter 5, section 93 of the NYC Charter, the office has audited the conditions under which animals are sheltered by Animal Care and Control
of YC and the level and success of AC&C's efforts to promote the adoptions of animals from its shelters.
The office of the comptroller has conducted an audit to determine whether the payments by the Administration for Children's Services for children with disabilities in residential facilities were accurate,
documented, and legitimate.
The DOT is responsible for the condition of approximately 5700 miles of City streets and highways. The office of the comptroller audits City operations to ensure that DOT and other city agencies comply
with policies and procedures established to help maintain the City's infrastructure.
The office of the Comptroller has examined the contract of Homes for the Homeless with the Department of Homeless Services to operate the Saratoga Family Inn. The audit covered FIscal Years 2004 and 2005.
This follow-up audit determined whether the Department of Health and Mental Hygiene has implemented the four recommendations made in a previous audit of DOHMH's Enhanced Pest Control Program and corrected the conditions
identified in that audit.
This audit determined whether the Department of Transportation maintained adequate financial controls over revenue generated from the sale of parking cards, and whether it had adequate safeguards over the inventory
and distribution of the parking cards.
The office of the Comptroller has audited the compliance of the Department of Records and Information Services with applicable Procurement Policy Board rules and Comptroller's Directives
governing small procurement and vouchering practices.
The audit determined whether all student activity fees collected by the Eugenio Maria de Hostos Community College were turned over to the Hostos Association; the internal controls over the
expenditures of student activity fees were adequate; and the expenses incurred by the Association were reasonable, appropriate, and in compliance with prescribed guidelines and bylaws.
This audit determines whether the Concord Family Services Inc managed the revenues received through its contract with the Administration for Children's Services and complied with the provisions of its contracts.
This report determined whether the Human Resources Administration effectively complied with its policies and procedures to recover those assets of public assistance recipients that can be
applied towards program expenditures and to recoup overpayments made to PA recipients.
This audit determined whether the Department of Youth and Community Development's payments under its contract with Covenant House for its Crisis Shelter program were alid and related to the operation of the
Crisis Shelter and whether DYCD's monitoring efforts of the Crisis Shelter's bed-utiliszation rate were adequate.
This report determinedw ehther the Civilian Complaint Review Board is completing its investigations of polica misconduct complaints in a timely manner and whether it is performing the required steps
in its investigations.
This audit assessed the development and implementation of Enterprise Asset Management System by the Fire Department and determined whether EAMS meets the overall asset and inventory
management goals and the business and system requirements of the FDNY and whether it also allows for future enhancement and upgrades.
This audit evaluated the Department of the Aging's oversight of the delivery of frozen meals under its contracts with Regional Aid for Interim Needs and Mid-Bronx Senior Citizen Center.
The objective of this audit was to identify NYC pensioners who may be reemployed as a consultant and illegally collecting a pension from a NYC retirement system - known as "double dippers or disability violators".
The objective of this audit was to identify NYC pensioners who may be reemployed by NYS and illegally collecting a pension from a NYC reitrement system - known as "double dippers or diability violators".
The objective of this audit was to identify NYC pensioners who may be reemployed by a City agency and illegally collecting pension from the New York City Fire Department Pension Fund - known as
"double dippers" or "disability violators".
The objective of this audit was to identify NYC pensioners who may be reemployed by a City agency and illegally collecting a pension from the NYC Department Police Department - known as
"double dippers" or "disability violators".
The objective of this audit was to identify NYC pensioners who may be reemployed by a City agency and ilegally collecting a pension from the NYC Employee's Retirement System known as "double dippers"
or "disability violators".
The objective of this audit was to identify NYC pensioners who may be reemployed by a City agency and illegally colecting a pension from the NYC Board of Education Retirement System known as
double dippers or disability violators.
The objective of this audit was to identify NYC pensioners who may be reemployed by a City agency and illegally collecting a pension from the NYC Teachers' Retirement System known as
double dippers or disability violators.
This report describes the fiscal health of the New York City Off-Track Betting Corporation (NYCOTB). The NYCOTB is losing money, leaving no revenue for the City. This brings up the question of whether the City should sell the corporation.
This report details the Comptroller's, William C. Thompson, Jr.'s, comments on the Fiscal Year 2007 budget and the financial plan for Fiscal Years 2007-2010. Although the budget is balanced for the year of 2007, there are projected expense increases with the financial plan.
This audit determines whether the New York City Police Department has adequate security controls that allow only authorized Management Information Systems Division staff to access the data center.
Seaman's Society for Children and Families is a non-profit organization that provides foster care services to children under a contract with the Administration for Children's Services. This audit reviews the adequacy of the Society's controls over expenses, revenues, and days-of-care and whether the Society was paid based on the per diem rate payments.