This follow-up audit determines whether the NYC Civilian Complaint Review Board has implemented the two recommendations that were made in a previous report, The Audit Report on the Case Management Practices of the Civilian Complaint Review Board.
The Section 421(a) program provides tax exemption benefits to owners of residential real property who construct new multiple dwellings or convert, alter, or improve existing buildings for residential
use. The Department of Housing Preservation and Development is responsible for administering the program and issuing a certificate of eligibility to property owners it deems eligible and who meet
program requirements.
An audit report was filed on September 1, 2009 on the Department of Environmental Protection's (DEP) oversight of costs to construct the Croton Water Treatment Plant. It was determined that DEP generally administered the construction of the Croton water treatment plant effectively to ensure that actual costs are substantiated, reasonable, and necessary. There were some issues regarding the maintaining of records and the conceptual cost estimate of the project, which was deemed unreliable. Recommendations were made to rectify these issues.
An audit report was filed on August 5, 2009 on the Department of Housing Preservation and Development (HPD) Cornerstone Program. The audit determined whether HPD ensured that the goals of the Cornerstone Program were met. The scope of the audit was Fiscal Year 2008 (July, 2007 through June 30, 2008). It was determined that HPD generally ensured the primary goals of the Cornerstone Program were met, however, there were a number of deficiencies in its implementation of the program. HPD did not maintain accurate information on number of developments participating in the Cornerstone Program, or on the number of affordable units being developed as a result of the first three Cornerstone RFPs. The housing lottery process, along with the oversight of the qualifications of the tenants, also had control weaknesses. Recommendations were made to rectify these issues.
From an audit conducted on the New York City Transit (NYCT), it was found that the NYCT does not adequately inspect and repair defective conditions of subway stations. Calls for repairs are often ignored and this constitutes a danger to the public. The NYCT also lacks a reliable computerized system to monitor maintenance activity and facilitate accurate record keeping. Recommendations have been made to try to rectify these issues.
The Yankees are responsible for the care and upkeep of Yankee Stadium and the costs incurred by the Yankees for maintaining the stadium are offset against any rental income due the City from the Yankees.
Thus every approved dollar spent and accounted for as a rental credit for the maintenance of the stadium results in a dollar for dollar decrease in the rent due the City. These audits provide a
means of ensuring that the yankees take credit against rent only for eligible expenses.
Audit Report on the Financial and Operating Practices of the Municipal Retired Employees Welfare Trust Fund of the International Union of Operating Engineers Local 30
This report provides a comparative analysis of the overall financial activities of the 94 union-administered active and retiree welfare, education, and annuity funds.
The Economic Development Corporation renders a variety of services and administers economic development programs. Its services are performed under two agreements with the City, the Master Contract and the Maritime Contract. This audit determines whether the Corporation accurately recorded and reported its revenue and expenses to the City, properly retained revenue payments in accordance with its contracts, and followed with other provisions of its agreements.
An audit report was filed on June 2, 2010 on the payment by Empire City Subway (ECS) of license fees due the City and compliance with certain provisions of its license agreement. The audit determined whether ECS accurately reported its annual profit and paid its franchise tax payments on a timely basis, and whether DoITT has ensured that ECS complied with the provisions of the agreement. It was determined that ECS generally adhered to the requirements of the license agreement and paid all franchise tax payments that were due during the audit period in a timely manner. However, ECS financial statements were not certified by an independent public accounting firm. ECS also improperly ran operations to caclulate excess profits that may be due the City by including the costs of unassigned and unidentified conduits. Recommendations were made to rectify these issues.
The NYC water and sewer system is a network of watersheds, reservoirs, tunnels, aqueducts, water mains, sewers, treatment plants, and pumping stations. The DEP did not maintain accurate and reliable
accounts receivable data in the Customer Information System.
An audit report was completed on June 26, 2003 on the shortcomings and discrepancies in the Department of Parks and Recreation. The Department failed to maintain adequate control of its issuing and processing of permits, as well as the collection of fees that it is entitled to for the use of public spaces for athletic and special events. The report gives 25 recommendations as to how the Department can adjust these issues. (MG02-117A)
An audit report of Community School District 5 to see if said district complied with the Department of Education's procedures for purchasing, funding, and timekeeping.
From an audit conducted on the Department of Transportation (DOT), it was found that the DOT's controls over the issuance of disability parking permits are inadequate. There are inefficient procedures, weak controls and poor recordkeeping, creating an environment that allows for fraudulent behavior. Recommendations have been found to rectify these issues.
From an audit conducted on the Department of Finance (DOF), it was found that Commercial Motor Vehicle Tax (CMVT) data, administered by the DOF, is accurate, secure and accessible. However, the billing process is weak, with an unpaid balance of $8 million and tax stamps not being properly administered. Recommendations have been made to address these issues.
From an audit conducted on Lakeside Restaurant Corporation, it was found that Lakeside did not comply with most of the major terms of its license agreement with the Department of Parks and Recreation. Although Lakeside maintains the required insurance and security deposit, it suffers from internal control weaknesses and deficiences over the collecting, recording and reporting of revenue, leaving potential for fraud. Recommendations have been made to address these issues.
This is a follow-up audit to determine whether the Human Resources Administration has implemented the nine recommendations made in a previous audit, 'The Audit Report on the Development and Implementation of the Paperless Office System by the Human Resources Administration.'
A follow-up audit report was filed on May 19, 2010 on user access controls of the New York City Housing Authority's (NYCHA) tenant selection system and Tenant Selection and Assignment Plan System. This follow-up audit determined whether NYCHA implemented the six recommendations made in the previous audit (7A04-138). It was previously determined that its systems were not integrated, making it difficult for NYCHA to reconcile differences in applicant information and other data in the systems. The follow-up audit determined that of the six recommendations made in the previous audit, NYCHA implemented three, partially implemented one, and has not implemented two. The systems are still not integrated, and the two systems still contained different data. Recommendations were made to rectify these issues.
An audit report was filed on May 3, 2011 on the Health and Hospitals Corporation's (HHC) provision of mammogram services. The audit determined whether HHC mammograms were scheduled, conducted, reviewed, and reported in a timely manner. The audit also determined whether radiologists who interpreted the mammograms were licensed and whether HHC data is accurate on the percentage of women aged 40 to 70 who made a clinic visit to an HHC facility and also received a mammogram within the two-year period prior to the visit. It was determined that HHC facility radiologists read and interpreted the mammograms and communicated results in a timely manner. However, HHC needs to reduce the waiting time for screening appointments, establish a standard waiting time, and check the accuracy of its indicator of percentage of women who made a clinical visit and also received a mammogram within the two-year period prior to the visit. Recommendations were made to rectify these issues.
The audit objectives were to determine whether DOHMH adequately investigatees window guard complaints and referrals and appropriately forwards unresolved cases to HPD and whether
HPD adequately investigates window guard violations and takes the necessary steps to ensure the installation and repair of both DOHMH and HPD identified violations.
From an audit conducted on the Economic Development Corporation (EDC), it was found that the EDC generally complied with the rules and regulations listed in its contracts for environmental and other engineering services. However, there are weaknesses in the EDC's payment processes and contract awarding, and recommendations have been made to address these issues.
This second follow-up audit report on Department of Education Internal Controls Over Its Data Center determined whether the Department of Education implemented the 12 recommendations made in an earlier Audit,
(Audit 7F01-113).
This audit report on the Building Information System of the Department of Buildings evaluated whether BIS is an effective tool, functions reliably, and supports the Department's
mission.
The objective of this audit was to determine whether DANY properly administers the receipt, safeguarding, and distribution of proceeds recieved through deferred and non-prosecution agreements.
This audit determined whether New York City Department of Education officials properly administered the small dollar purchases made through SIPP for Vanguard High School and whether Vanguard
made purchases in accordance with DOE rules and regulations.
The objective of the audit was to determine whether SBR&C maintained adequate internal controls over the recording and reporting of its gross receipts derived from its restaurant operation.
The objective of this audit was to determine whether Harlem Dowling-West Side Center for Children and Family Services complied with certain key service provisions of its
preventive service agreement with the NYC Administration for Childrens Services and its own procedures with regard to the preventive services provided at the Queens Outreach Center.
This audit was conducted to determine DHS compliance with regulations for contracting and paying providers of shelter and social services to homeless families and to assess DHS's monitoring of those services.
This audit determined whether the Financial Information Services Agency complied with certain purchasing procedures as set forth in the New York City Charter, the New York City
Comptroller's Internal Control and Accountability Directives.
An audit report was filed on May 5, 2011 on the Randall's Island Sports Foundation's (RISF) compliance with its license agreement with the Department of Parks and Recreation (Parks). The audit determined whether RISF accurately recorded and reported revenues and whether the expenses were reasonable, appropriate, and in compliance with the license agreement. It was determined that, generally, RISF accurately recorded and reported revenues and incurred expenses that were reasonable, appropriate, and in compliance with the license agreement. However, two internal control issues were noted. RISF improperly transferred or deposited $293,076 of license revenue to its private bank account. In addition, RISF misclassified a portion of that sum as donations rather than City revenue. Both issues affect the amount of money due the City at year end. Other problems identified were related to Park's oversight. Recommendations were made to rectify these issues.
The Downtown Brooklyn Partnership, under the contract with the City of New York, is required to undertake a number of economic development activities designed to promote and stimulate
economic growth in the area, including the retention and attraction of industries that would allow the City to create and maintain job opportunities in downtown Brooklyn.
Under the franchise agreement, Verizon is to operate and maintain a cable system and deliver cable service throughout New York City. The agreement also requires Verizon to pay the City a franchise fee
equal to five percent of gross revenue, which includes all subscriber revenues net of bad debts plus late fee charges, advertising revenues, commissions on subscriber home shopping purchases,
and other miscellaneous items.
This audit determines whether the Bronx County District Attorney's Office has adequate controls over its inventory of computer and computer-related equipment.
From an audit conducted on the Department of Finance (DOF), it was found that the DOF needs to improve its procedures to ensure that lots are properly classified and appropriate taxes are being paid. Properties are misidentified and misclassified, which may affect the market value of the site. Recommendations have been made to address these issues.
This follow-up audit report is to determine whether the NYC Health and Hospitals Corporation(HHC) implemented the recommendations made in an earlier audit. The previous audit made 22 recommendations to HHC. Of the 22, only 11 were implemented, three were partially implemented, one was not implemented, and seven were no longer applicable. This audit found that HHC has improved its billing and collection procedures. HHC still needs to improve its posting of initial payments into its computer system and the timliness of its initial billings to HMOs. Several recommendations are listed to address the problems noted in this report.
An audit report was filed on June 30, 2003 on the investigation of the New York City Fire Department in order to identify any pension fund retirees who may be illegally re-employed and to quantify the amounts of any impromper payments to these individuals. It was determined that there were five individuals who received $67,779 in pension payments during 2000 who were working past their applicable employment anniversary dates. It was recommended that these five individuals be investigated and if appropriate, aciton be taken against their crimes. (FL03-128A)
An audit report was filed on June 30, 2003 on the financial and operating practices of the Sergeants Benevolent Association Health and Welfare Fund for the fiscal year 2001. It was determined that the organization generally complied with the procedures and requirements set down by Directive 12, and its administrative expenses were reasonable. Some weaknesses were noted regarding lack of documentation and eligibility of members' dependents, and it was recommended they be rectified. (FL03-086A)
An audit report was filed on June 30, 2003 on the Financial and Operating Practices of the Local 444 S.E.I.U. Sanitation Officers' Association Security Benefits Fund. It was determined that the organization generally complied with the procedures and requirements set down by Directive 12, and its administrative expenses were reasonable. Some weaknesses were noted regarding lack of documentation and reporting, and it was recommended they be rectified. (FL03-151A)
Letter report on the results of audit to determine whether NYC Dept of Parks and Recreation is maintaining and inspecting its playgrounds located on New York City Housing Authority property appropriately
Audit Report on the New York City Housing Authority's Tenant Selection Process to determine whether new applicants awaiting NYCHA apartments are selected from certified waiting lists and meet screening requirements.
Audit Report on the All My Children Daycare & Nursery School's screening of personnel through the Statewide Central Register of Child Abuse & Maltreatment and whether they are in compliance with relevant statutes and regulations
Audit Report on the Office of Collective Bargaining (OCB) to determine whether OCB's controls over its inventory of computers and related equipment adequately monitor, safeguard and adhere to requirements governing computer-related assets
Report concerning the New York City Comptroller's audit of the NYC Office of Administrative Tax Appeals' (OATA's) compliance with Local Law 36, which governs waste prevention, reuse and recycling by New York City agencies.
Audit Report to determine whether the Staten Island Mental Health Society's personnel have been properly screened through the Statewide Central Register of Child Abuse and Maltreatment.
Letter Audit Report summarizing the findings of an audit on the compliance of FirstFlight Heliport, LLC d/b/a Saker Aviation Services, Inc. with its obligations under its concession agreement with NYC, including its operation of the Downtown Manhattan Heliport
Audit Report on the Manhattan Borough President's Office compliance with Comptroller's Directive #11 (Cash Accountability and Control) in their Topographical Bureau.
Audit Report on the New York City Department of Education to determine whether it has adequate controls in place to ensure that violent and disruptive incidents that occur at public schools attended by middle and high school students are accurately reported according to requirements
Audit Report on the City Commission on Human Rights to determine whether the agency has adequate controls in place over its inventory of computers and computer-related equipment.
An report on an audit conducted to determine whether the New York City (City) Department of Cultural Affairs (DCLA) has adequate controls over its inventory of computers and related equipment in compliance with applicable rules and regulations.
Report of an audit to determine whether the Dept of Parks and Rec adequately oversees Construction management consultants to ensure that capital project work is performed as planned and in a timely manner. The audit found that DPR needs to improve its oversight of contracted CMs.
This audit was conducted to determine whether the New York City Administration for Children’s Services’ (ACS) Division of Preventive Services (DPS) properly secures personal information from unauthorized access and has adequate security controls over personally identifiable information (PII).
The objective of this audit was to determine whether the wireless internet (Wi-Fi) services in New York City parks provided by AT&T, Spectrum and Altice USA is operating effectively. The audit found that overall, the Wi-Fi services provided by these providers generally operated as intended.
The objective of this audit was to determine whether the Department of Consumer Affairs (DCA) is complying with Local Law 25, which is intended to make City agencies, and ultimately the City as a whole, more accessible to foreign-born residents whose primary language is not English.
Audit to determine whether NYCEM is complying with Local Law 25, intended to make City agencies and ultimately the City as a whole more accessible to foreign born residence whose primary language is not English. One in a series of audits conducted on compliance with Local Law 25.
Audit of the New York City Office of Administrative Tax Appeals Compliance with Local Law 36 Regarding Waste Prevention, Reuse and Recyling, intended to make City agencies and ultimately the City as a whole, more sustainable.
Presentation of the audit of the New York City Department of Education to verify whether the agency has sufficient oversee in place over the distribution of remote learning devices between March 2020 and March 2021.
“The Agency Watch List spotlights city agencies that raise the most budgetary concerns due to rapidly increased spending and meager measurable results. The following report reviews trends to evaluate the effectiveness of agency spending in achieving the Administration’s stated goals.”
Presentation of the inquiry by the office of the New York City Comptroller into the City’s
COVID-19 planning, preparation, initial response, and recommendations actions to prevent
like fiscal and operational challenges from starting in future public health emergencies.
Audit report of New York City Office of the Special Narcotics Prosecutor to verify whether the agency retained sufficient fiscal controls over its City-funded Personal Service and Other Than Personal Service expenditures as demanded by applicable rules, regulations, policies, and procedures.
Audit report of New York City Department of Building to decide whether the Department had sufficient controls over complaints related to illegal curb cuts and driveways; and financial penalties were correctly estimated in association with illegal curb cuts and driveways.
Presentation of the follow-up audit report of Queens Borough Public Library to check whether it fully perform the nine recommendations made in a prior audit of the Queens Borough Public Library’s financial and operating practices (Audit # FN 14 – 099A).
Presentation of the audit report on the safety of New York City Department of Park and Recreation’s public swimming pools to verify whether the Department of Parks and Recreation manages and preserves outdoor public swimming pools in a way that ensures the safety of pool patrons.
Audit report of New York City Department of Sanitation’s awarding and monitoring of its contract with Cariati Developers Inc. to provide emergency adult food access program services in accordance with New York City procurement standards and with due diligence.
Presentation of the audit report on New York City Health + Hospitals’ Oversight of its certain assisting organizations that furnish financial support for Health + Hospitals through various fundraising activities.
Presentation of the audit of New York City Board of Education Retirement System’s controls over the identification of improper benefit payments to deceased recipients.
Presentation of the audit report of New York City Department of Environmental Protection to verify whether the agency is properly managing the exemption from water and sewer charges granted to property owners and demanding property owners to recertify for the exemption.
Audit of the office equipment inventory practices at the 12 Manhattan community boards, to ensure efficient operations and accountability for resources and revenues.
Audit report of the New York City Department of Homeless Services (DHS) to control if homeless shelters intended for families with children guarantee the safety and wellbeing of infants.
This audit on the Effectiveness of the Compliant Inspection Program for Food Establishments by the DOHMH determined whether it effectively followed up on complaints against food establishments. The Program of BFSCS is ineffective in following up on complaints against food establishments.
An audit report on Other Than Personal Service Expenditures of the Bronx County District Attorney's Office for July 1, 2004 to June 30, 2005 on whether the Office complied with purchasing and inventory procedures for OTPS expenditures as set forth in New York City applicable rules and guidelines.
An audit of the development and implementation of the Department of Health and Mental Hygiene’s Disease-Tracking system, the Person Registry Information Management Environment system (PRIME). The system automates the collection, tracking, and analysis of disease reports in New York City.
This Letter Report concerns the New York City Comptroller’s audit of the New York City Department of Health and Mental Hygiene’s (DOHMH’s) compliance with Local Law 25, which governs the translation of websites of New York City agencies.
The New York City Department of Probation (DOP) is responsible for supervising adults and juveniles who are placed on probation by judges in the Supreme, Criminal, and Family Courts. This audit was commenced to determine whether DOP appropriately approved, authorized, and paid overtime in compliance
Audit Report on the Department of Citywide Administrative Services’ Awarding and Monitoring of Its Emergency Contract with Best Buy Stores for WiFi Air Conditioning and Related Services
This audit was conducted to determine whether the Department of Health and Mental Hygiene (DOHMH) is effectively monitoring mobile food vendors’ compliance with applicable sanitary laws and regulations.
The audit makes several recommendations that will improve the MBPO’s controls over its inventory of computers and computer-related equipment. These appear in the body of this report.
The audit makes several recommendations that aim to improve DFTA’s controls over its payments to HCAs for home care services. These appear in the body of this report.
The Department of Consumer and Worker Protection (DCWP), formerly the Department of Consumer Affairs (DCA), seeks to protect and enhance the daily economic lives of New Yorkers to help create thriving communities. The emergency rule makes it illegal to increase prices by 10 percent or more...
The audit found that DHS lacks adequate controls over critical aspects of its investigations to determine the eligibility of families with children for temporary housing assistance. Specifically, DHS did not ensure that its personnel complied with agency policy, guidelines and procedures, and with S
This report determines whether Community School
District 15 complied with applicable Department of Education procedures for purchasing, imprest fund expenditures,
and timekeeping. District 15 generall complied with applicable Department procedures for purchasing. It generall
spent its funds on purchases that were reasonable and necessary for the operation of the schools and facilities.
It did not comply with certain provisions of the Standard Operating Procedures Manual for Financial Management Centers
pertaining to purchasing and inventory management. It also did not always follow timekeeping requirements of the
Chancellor's Regulations. There are several recommendations listed to address the issues in this report.
This audit report FL03-131A is for the Department of Homeless Services Over Its Computer Equipment.
The Department of Homeless Services has widespread problems with its computer inventory system. It has no writtten
policies and procedures for recording, reporting, and safeguarding its computer inventory. As a result of their poor
inventory control practices, $1,841,015 in computer equipment purchased during the audit period was not listed on the
Department's inventor records. Audit recommendations cannot be readily provided due to the extent of their problems.
It is clear that the entire system has to be overhauled.
Audit found that the New York City Health and Hospitals Corporation (HHC) Request for Leave forms
were present and approved for all annual and sick leave taken by the 40 employees that were used as a sample.
The sample tests for reviewing internal controls of Coney Island Hospital over personnel, payrol, and timekeeping
for its employees. Some personnel folders were imcomplete or contained inaccurate information. The report contains
several recommendations.
This is an audit on the development and implementation fo the Department of Design and
Construction's Standardized Change Order Record-Contract Overrun Request Entry System (SCORE). It tracks the status
of each change order and overrun request. SCORE meets the overall goals, and it has been integrated into the Department's
Disaster Recovery Plan. The user satisfaction survey revealed that some have problem entering information into the
system and that some changes should be made.
The Department of Information Technology and Telecommunications (DoITT) manages the
Department of Finance's system software and hardware. The audit determines that the Department has adequate controls
to protect both its mainframe and network environments. Security matters should be addressed such as the mainframe
environment containing the Department's information protection policies and procedures are not consolidated in one
document. In addition, there is no agency virus response plan.
The audit of the New York City Housing Authority (NYCHA) reviewed the fairness and
efficiency of its process for determining tenant eligibility. NYCHA adequately handled its reponsibility
to provide a reasonably fair and efficient process for determining tenant eligibility. Areas of concern
include clarity of its public housing application form and placement of applicants in incorrect housing
priority categories.
This audit assesed the efficiency of the HIV/AIDS Services Administration (HASA) in processing client
applications for permanaent housing. HASA is not efficient in doing this, due to the audit findings. Case managers do not
track the progress of permanent housing applications filed with the Housing Unit. However, the
Human Resources Administration(HRA) officials acknowledged the problems identified during the audit and stated that
HASA has instituted changes. Severeal recommendations are made, which include that the Case Financial Assessment (CBCFA) packages are processed in a more
timely manner, and that supervisors track the timeliness in processing CBCFA packages.
This audit was to
identify New York City pensioners from the New York City Teachers' Retirement System (TRS), the New York City
Police Department Pension Fund (POLICE), and the New York City Fire Department Pension Fund (FIRE) who may be
illegally re-employed (double-dippers or disability violators). There were 24 individuals who violated applicable
sections of State and City laws such as RSSL 211 or 212 and 1117.
The analysis was to provide comparative data on the overall
financial activities of the 85 union-administered active and retiree welfare, education, and annuity funds which
received City contributions during Fiscal Year 2001. Several funds expended lower-than-average amounts for benefits
and maintained high reserves. Several financial issues should be addressed such as operating deficits due to certain
funds exceeding their revenues. Some funds had large operating surpluses resulting in high reserves, which indicate that
they should increase members' benefits. Other issues include improper eligibility delay, consolidation of professional
services, and field audits of funds.
The audit was to identify New York City Teachers' Retirement System (TRS) pedagogical pensioners
who may be illegally re-employed (double-dippers or disability violators). There were 26 individuals found who
violated RSSL sections 211 or 212 and 1117 of State and City laws. The audit recommends that the TRS should investigate
the individuals and forward the names to the Department of Investigation if the circumstances warrant such action.