Audit Report on the Hearings of the Office of Administrative Trials and Hearings on Notices of Violations Issued by the Department of Health and Mental Hygiene
From an audit conducted on the Social Service Employees Union Local 371 Welfare Fund, it was found that the Welfare Fund complied with general procedures and reporting requirements of the Comptroller's Directive #12, Employee Benefit Funds - Uniform Reporting and Auditing Requirements. However, it was also found that there are weaknesses in the Welfare Fund's financial, operating, and benefit processing procedures. Recommendations have been made to try to rectify the issues.
From an audit conducted on the Social Service Employees Union Local 371 Administrative Fund, it was found that the Administrative Fund complied with general procedures and requirements of the Comptroller's Directive #12, Employee Benefit Funds - Uniform Reporting and Auditing Requirements. However, there is a lack of written policies regarding the completion of employee time records and the Administrative Fund did not adequately authorize checks, as required by the Administrative Fund's Trust Agreement. Recommendations have been made to try to rectify these issues.
This is an audit on the financial and operating practices of the Legal Services Fund and the Educational Fund for Fiscal Year 2008. The Legal Services Fund received
$3,900,521 for legal benefits, and the Educational Fund received $332,269 for educational benefits for Fiscal Year 2008.
The audit determined whether the NEBDCC appropriately managed City revenues received and expended for the Center and whether appropriate background investigations
were conducted of its employees.
This follow-up audit determined whether the New York City Department of Design and Construction implemented the eight recommendations made in the previous audit,
Audit Report on the Controls of the Department of Design and Construction over Contractor-Provided Vehicles.
The Department of Buildings is responsible for granting building permits to property owners who want to alter, build an addition to, or erect a structure. To obtain a building
permit, a property owner must submit to the Department plans prepared by a licensed professional engineer or registered architect, which are examined by the Department to
ensure compliance with building code and zoning requirements.
This audit report determined the adequacy of Department for the Aging's oversight of the Home-Delievered Meals program. To be eligible for meal delivery, one must be at least
60 years of age, be unable to attend a congregate meal site unattended, and either be unable to prepare meals or lack assistance for such preparation.
This audit was used to determine whether the Human Resources Administration had executed the five recommendations in the previous audit, Audit Report of Computer Equipment Installed at the Human Resources Administration.
An audit report was filed on June 20, 2011 on the recoupment of change order costs by the Department of Design and Construction. It was determined that the Department of Design and Construction has appropriate standards and procedures to reduce consultant design errors and omissions and recoup from consultants the cost of change order work that results from design errors and omissions. However, the Department did not adhere to certain standards and procedures on several occassions. Recommendations were made to rectify these issues.
An audit report was filed for the period January 1, 2009 to December 31, 2009 on the pensioners of the New York City Police Department working for the City after retirement. It was determined that there were no pensioners who were in apparent violation of the New York State Retirement and Social Security Law and New York City Charter. Because the audit found no pensioners who violate applicable sections of State and City laws, this report makes no recommendations to POLICE officials.
An audit report was filed for the period January 1, 2009 to December 31, 2009 on the pensioners of the New York City Employees' Retirement System (NYCERS) working for the City after retirement. It was determined that there were no pensioners who were in apparent violation of the New York State Retirement and Social Security Law and New York City Charter. Because the audit found no pensioners who violate applicable sections of State and City laws, this report makes no recommendations to NYCERS officials.
An audit report was filed for the period January 1, 2009 to December 31, 2009 on the non-pedagogical pensioners of the New York City Department of Education working for the City after retirement. It was determined that there was one pensioner in apparent violation of the New York State Retirement and Social Security Law and New York City Charter. Recommendations were made to investigate said individual and, if found in violation of State or City regulations, commence recoupment action against said individual. It was also recommended to send special reminders to service retirees under the age of 65 and disability retirees regarding public service re-employment.
An audit report was filed for the period January 1, 2009 to December 31, 2009 on the pedagogical pensioners of the New York City Teachers' Retirement System (TRS) working for the City after retirement. It was determined that there were three TRS pensioners in apparent violation of the New York State Retirement and Social Security Law and New York City Charter. Recommendations were made to investigate said individuals and, if found in violation of State or City regulations, commence recoupment action against them. It was also recommended to forward the names to the Department of Investigation if necessary, and send special reminders to service retirees under the age of 65 and disability retirees regarding public service re-employment.
An audit report was filed for the period January 1, 2009 to December 31, 2009 on New York City Pensioners working as consultants for the City after retirement. It was determined that there were eleven pensioners in apparent violation of the New York State Retirement and Social Security Law and New York City Charter. Recommendations were made to investigate said individuals and, if found in violation of State or City regulations, commence recoupment action against them. It was also recommended to forward the names to the Department of Investigation if necessary, and send special reminders to service retirees under the age of 65 and disability retirees regarding public service re-employment.
An audit report was filed for the period January 1, 2009 to December 31, 2009 on New York City Pensioners working for New York State after retirement. It was determined that there were five pensioners in apparent violation of the New York State Retirement and Social Security Law and New York City Charter. Recommendations were made to investigate said individuals and, if found in violation of State or City regulations, commence recoupment action against them. It was also recommended to forward the names to the Department of Investigation if necessary, and send special reminders to service retirees under the age of 65 and disability retirees regarding public service re-employment.
An audit report was filed on June 30, 2011 on NYC & Company, Inc.'s compliance with its city consulting, marketing, and licensing contract. It was determined that NYCC did not include at least $3,139, 212 in its calculation of the marketing and licensing fees it reported to the City. It was recommended that NYCC pay these fees due to the city, keep closer monitoring on its operations, and report its finances with integrity.
This is a follow-up audit to see whether the Human Resources Administration had executed recommendations made in a previous audit, Audit Report of Computer Equipment Inventory On-Hand at the Human Resources Administration's Stockrooms. It shows the status of the four recommendations.
An audit report was filed on June 22, 2011 on the expedited processing of food stamp applications by the Human Resources Administration. The review found that HRA ensures that Non-Cash Assistance Centers followed established guidelines in the expedited processing of food stamp applications. HRA also has adequate controls to provide proper benefits to applicants and process applications when its computer systems malfunction. However, there were minor discrepancies with some cases due to lack of oversight and computer errors. Recommendations were made to rectify these issues.
An audit report was filed on June 28, 2011 on the Department of Environmental Protection's (DEP's) billing of hotels for water and sewer usage. It was determined that, in general, DEP is properly billing hotels for water and sewer charges in accordance with its policies and procedures and the New York City Water Board Water and Wastewater Rate Schedule. However, there were some discrepancies regarding DEP's billing and collection practices that resulted in 20 hotels not being billed the correct amount. It was recommended that DEP be more aggressive with customers with outstanding water and sewer charges and make no attempt to pay them.
A follow-up audit report was filed on June 29th, 2011 on the compliance of the Human Resources Administration with purchasing directives (FP08-122A). It was determined that the issues presented from the last audit still existed, and thus it was recommended that HRA ensure it follows the City Charter and PPB rules. discontinue using POs to procure services in situation where contracts should have been executed, and ensure that it adheres to Comptroller's Directive #24.
This audit was to determine if the Department of Homeless Services had control over payments to hotel and scatter site housing operators and had been able to maintain housing facilities.
Audit assesses whether the reimbursements to employees were in accordance with the Corporation's contracts with the City. Those who conducted this audit then determined whether or not these were reasonable and documented.
This report provides a comprehensive examination of data regarding claims filed against the City in fiscal year 2010 and analyzes recent claim trends. Included is an overview of the three categories of claims filed (personal injury, property damage, and non-tort law claims) and their costs for the five-year period from fiscal year 2006 through fiscal year 2010.
Audit Report Of The New York City Department For The Aging's Oversight Of Senior Citizen Centers' Compliance With Their Agreements Regarding Limited English Proficiency
Final Letter Report on the Follow-Up Review of the Removal of School Tax Relief Exemptions for the Ineligible Properties Identified In Our Recent Audit of the New York City Department Of Finance
NYC Department of Correction FYS 2007-16 Operating Expenditures, Inmate Population, Cost Per Inmate, Staffing Ratios, Performance Measure Outcomes, and Overtime
In accordance with New York City Administrative Code Title 12, Chapter 1, Section 12-126, the City provides reimbursement of Medicare Part B insurance premiums to its
retirees and eligible dependents. The New York City Office of Labor Relations administers various employee programs, including the Medicare Reimbursement Program.
The audit determined whether the Department of Education's efforts to assist Absent Teacher Reserve pool teachers in finding permanent positions were effective and how
teachers in this pool are being utilized.
This audit determined the adequacy of Department of Education and School Construction Authority controls over the collection, analysis, and reporting of school capacity
information to ensure the accuracy and reliability of the utilization data reported in the Enrolment-Capacity-Utilization Report, also referred to as the Blue Book.
From an audit conducted on the New York City Economic Development Corporation (NYCEDC), it was found that the NYCEDC did not spend the public purpose funds that it acquired from the City. The failure to utilize these funds questions the original purpose of these funds. In addition, the Corporation failed to collect funds needed to further local community interests and did not adequately administer disbursements. Recommendations have been made to solve these issues.
From a follow-up audit conducted on Food Craft, Inc., it was found that Food Craft implemented a majority of the recommendations made to it in previous audits. Because of this, Food Craft established more efficient systems and procedures to correct its internal control weaknesses. However, Food Craft still fails to conduct proper financial procedures, and recommendations have been made to rectify the issue.
From a follow-up audit conducted on the Central Park Tennis Center, Inc. (CPT), it was found that the CPT implemented a majority of the recommendations made to it in previous audits. Because of this, the CPT has corrected its internal control weaknesses and maintains adequate financial payments and usages. However, the CPT still failed to pay appropriate fees, and recommendations have been made to rectify the issue.
From a follow-up audit conducted on the South Beach Restaurant Corporation (SBR&C), it was found that the SBR&C implemented a majority of the recommendations made to it in previous audits. Because of this, the SBR&C improved its internal controls and maintains proper journals and accounts. However, the SBR&C still fails to maintain a contract for every preferred vendor it does business with and a recommendation has been made to rectify the issue.
From a follow-up audit conducted on the Lakeside Restaurant Corporation, it was found that Lakeside did not implement a majority of the recommendations made to it in previous audits. Although the Corporation improved its internal controls, it still does not maintain appropriate contracts, financial reports, payments, or efficent methods. Recommendations have been made again to rectify these problems.
From an audit conducted on the Department of Health and Mental Hygiene (DOHMH), it was found that the DOHMH did not comply with procedures and rules regarding the payment of employees. In addition, the DOHMH lacks efficent review processes that would allow them to effectively monitor employees and prevent abuse. Recommendations have been made to try to rectify the issues.
From an audit conducted on the Department of Homeless Services (DHS), it was found that the DHS did not comply with procedures and rules regarding the payment of employees. This makes the Department's management and control of employee overtime costs inadequate. However, the DHS appropriately paid overtime wages to eligible employees and adequately followed a provision of the Comptroller's Directive #13. Nonetheless, recommendations have been made to try to rectify the issue.
The City's Comptroller Office conducted a series of audits on the administration and controls of overtime by City agencies. From the audits, it was found that there is a general lack of compliance with the rules, procedures, regulations, and policies governing overtime. There is a threat of overtime abuse due to inadequate management. Recommendations have been made to all agencies to try to solve these problems.
From an audit conducted on the New York City Department of Education (DOE), it was found that the DOE does not comply with the New York State Education Department's (SED's) Physical Education Regulations for elementary-level students and middle-level students in elementary schools. The DOE does not have a physical education plan or oversight over schools to ensure that students are receiving the minimum required amount of physical education. Recommendations have been made to try to rectify these issues.