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 November 4, 2011 on the Department of Homeless Services' (DHS) controls over billing and payments made to Aguila, Inc. It was determined that DHS did not adequately monitor Aguila's fiscal and operational performance. It was recommended that DHS keep closer monitoring on Aguila's operations and keep a more stringent check on its own.
NYC's Borough Presidents are elected by the people of their respective boroughs for a four-year term. Each President has the power to prepare and review budget proposals, recommend capital projects, hold public hearings, consult with the Mayor and City Council, review and recommend applications and proposals that affects the borough he or she represents, provide assistance to the borough's community boards, monitor and make recommendations regarding the performance of services in the borough, and propose legislation to be introduced to the City Council. This audit determines whether the Manhattan Borough President's Office has been following the cash control procedures set in the Comptroller's Office Directive 11.
This document contains two letters describing the audit. The New York City Employees' Retirement System generates its own death match report, which contains new deaths and any changes or deletions to the Social Security Administration Death Master File extract tape. This audit determines whether the NYCERS has controls in place to detect and prevent illegal collection of pension payments after one's death.
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.
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.