This audit report on Pedagogical Pensioners of the New York City Teachers' Retirement System Working for the City after Retirement determined that 40 individuals violated sections 211 or 212 of RSSL and 1117 of the New York City Charter due to collecting disability pensions while earning more than $1,800 a year at a New York City agency.
This audit report on New York City Pensioners Working as Consultants for the City after Retirement determined that there were 11 individuals who were in violation of sections 211 or 212 of RSSL and 1117 of the New York City Charter.
This analysis of the Financial and Operating Practices of Union-Administered Benefit Funds with Fiscal Years Ending in Calendar Year 2002 was to provide comparative data on the overall financial activities of the 87 union-administered active and retiree welfare, education, and annuity funds which received City contributions during Fiscal Year 2002. Several funds expended lower-than-average amounts for benefits and maintained high reserves, but the expenses of certain funds exceeded their revenues, resulting in operating deficits.
This audit report on the Financial and Operating Practices of the Queens Borough President's Office determined that the Borough President's Office generally adhered to the requirements of Comptroller's Directives 3, 13, 23, 24, and 25, the bidding requiremtns of the Procurement Policy Board (PBB) rules, and most of the requirements of City Time and Leave Regulations.
This audit report on the Financial Practices of the Office of the Actuary determined whether the Office of the Actuary had adequate controls over its timekeeping, payrool, purchasing, and inventory operations.
This audit report on the Financial and Operating Practices of the Office of the Public Advocate evaluated the agency's internal controls over its personnel, payroll, timekeeping, small purchases, and physical assets, as well as its compliance with applicable City rules and regulations. All employees on the OPA payrool were bona fide and its purchases were legitimate and necessary for its operation.
This audit report on the Administration of Resident Employment Program by the New York City Housing Authority determined whether the New York City Housing Authority (NYCHA) has effective controls to ensure that the Resident Employment Program (REP) is operating as intended. It generally does not have effective controls to ensure that REP is operating as intended.
This audit report on the Internal Controls of the Police Department over Handgun Licensing determined whether the NYPD maintains adequate controls over the collection of handgun licensing fees. It also determined whether the NYPD maintains adequate controls over the issuance, renewal, and cancellation of handgun licenses.
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.
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.