An audit report was filed on September 1, 2009 on the Department of Environmental Protection's (DEP) progress in constructing the Croton Water Treatment Plant. The audit determined DEP's effectiveness in carrying out the mandate in a 1998 Consent Decree to construct the Croton Water Treatment Plan, the purpose of which is to filter drinking water from the City's Croton water system. It was determined that much of the work completed to date was in accordance with established timeframes, and the Department has an effective management system to carry out construction. However, DEP will not be able to complete overall construction of the Plant and commence operations in accordance with the terms of the Consent Decree. Recommendations were made for DEP to hasten its operations and facilitate more efficient construction of the plant.
From an audit conducted on Food Craft, Inc., it was found that Food Craft paid license fees on time, maintained the required liability insurance and security deposit, and paid appropriate utility charges. However, Food Craft has extensive internal control weaknesses over the collecting, recording, and reporting of revenue, creating the possibility of fraudulent activity. In addition, the company did not follow all terms of the License Agreement. Recommendations have been made to address these issues.
From an analysis conducted on the financial activities of 98 union-administered welfare, education, and annuity funds, it was found that the expenses of certain funds exceeded their revenues, leading to operating deficits. In addition, an unnecessarily large percentage of funds was spend on administrative expenses and some funds had abnormally large reserves. Recommendations have been made to address these issues.
From an audit conducted on Sterling Mets, L.P. (the New York Mets), it was found that the Mets generally followed the provisions of their lease with New York City. However, the Mets did not pay all required fees due to poor bookkeeping and organization. Recommendations have been made to rectify the issue.
From an audit conducted on the Fifth Avenue Business Improvement District (BID), it was found that the BID generally complied with its plans and contracts. It has adequate controls over its fund and operations, but communication between the BID and its members can be improved. Recommendations have been made to rectify the issue.
From an audit conducted on the New York Yankees, it was found that the Yankees did not make proper payments, leading to an overstatement of the rental credits submitted for the First Quarter of 2006. Recommendations have been made to address the issue.
From an audit conducted on the New York County Public Administrator's Office, it was concluded that the office complied with most of the provisions of Article 11 of the New York State Surrogate's Court Procedures Act, the Report and Guidelines of the Administrative Board for the Offices of the Public Administrators, and other applicable laws, rules, and regulations. However, the office needs to adequately manage assets, follow certain provisions thoroughly, use the suspense account strictly for work purposes, and correct timekeeping errors.
This audit report on the Financial and Operating Practices of the Uniformed Fire Officers Association Retired Fire Officers Family Protection Plan determined that they complied with the procedures and reporting requirements of Directive 12. Some weaknesses include misstated benefirt and administrative expenses on its financial statements and its DIrective 12 filing.
This audit determines whether the Department of Education has adequate controls over Universal Pre-Kindergarten payments to non-public schools in Region 6 and 7. The audit finds that the DOE does not have adequate controls.
This audit determines whether the Department of Parks and Recreation addresses and resolves the complaints related to tree removals and emergency pruning in a timely manner.
This audit report on Payments Made by New York City to Accenture LLP for Consulting Services
determined that the payments made to Accenture by Department of Citywide Administrative Services and the Mayor's Office of Operations were reasonable, justified, and adequately supported. Several recommendations to address the issues found are listed.
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 report details the Comptroller's, William C. Thompson, Jr.'s, comments on the Fiscal Year 2008 Executive Budget. The City predicts high tax revenue projections and surpluses, giving the City the opportunity to reduce budget gaps for future years.
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 determines whether the Bronx Borough President's Office is following with proper purchasing and inventory procedures. The audit finds that the the Office has generally followed the proper procedures, though it did not always follow the procedures.
An audit report was filed on June 7, 2007 on the compliance of York Avenue Tennis LLC with certain provisions of its license agreement and payment of fees due the City. The audit determined whether York accurately reported its total gross receipts, properly calculated the license fees due the City, paid its license fees on time, and complied with certain major non-revenue terms of its license agreement. It was determined that York generally adhered to the provisions of its license agreement with the city. York recorded its revenues fairly, calculated and paid its fees on time, and maintained an adequate system of internal controls. However, there were some issues regarding calculation of certain fees for which York owed the City $48,897. Recommendations were made to rectify these issues.
An audit report was filed on June 11, 2007 on the procurement practices of the Campaign Finance Board (CFB). The audit determined whether the CFB makes Other Than Personal Service (OTPS) expenditures in accordance with applicable procurement procedures, including Procurement Policy Board (PPB) rules and Comptroller's directives. It was determined that CFB generally complied with applicable procurement procedures, including PPB rules and Comptroller's directives. However, CFB had two internal control weaknesses that should be addressed: use of split purchases to circumvent procurement policies, and the lack of in-house written policies and procedures. Recommendations were made to rectify these issues.
An audit report was filed on June 12, 2007 on the collection and reporting of revenues by the Board of Standards and Appeals. The audit determined whether the Board of Standards and Appeals is correctly accounting for and safeguarding the application fee revenue it receives. It was determined that, overall, the Board is correctly accounting for the revenue it receives. It was found, however, that the Board does not adequately safeguard the fee revenue it receives, issue receipts sequentially or reconcile funds collected with funds deposited. It would also hold funds before forwarding them for deposit and did not alway recognize collected funds as revenue in the appropriate fiscal year. It was also found that the Board's 2005 Directive #1 filing did not reflect its operating practices. Recommendations were made to rectify these issues.
An audit report was filed on June 13, 2007 on the financial and operating practices of the 14 Queens Community Boards. The audit determined whether the 14 Queens Community Boards complied with certain purchasing and inventory procedures as set forth in the New York City Comptroller's Internal Control and Accountability Directives #3, 6, and 24, applicable Procurement Policy Board (PPB) rules, the Procedural Guidelines for Community Boards, and the Department of Investigation Standards for Inventory Control and Management. Also, if the Boards received non-City funding, whether they accounted for the receipt and disbursement of those funds. It was determined the 14 Boards generally adhered to the Comptroller's Directives and all other applicable rules. There were minor instances in which the Boards did not comply with certain purchasing and inventory procedures. Recommendations were made to rectify these issues.
An audit report was filed on June 18, 2007 on the compliance of Staten Island League Holdings LLC (Staten Island Yankees) with their lease agreement for the period January 1, 2005 to October 31, 2006. On December 7, 2000 the Staten Island Yankees and the New York City Economic Development Corporation (EDC) entered a 20-year lease which grants the Staten Island Yankees the exclusive right for the use and operation of the Richmond County Bank Ballpark in Staten Island. In return the SI Yankees are to pay EDC base rent fees, portions of revenue, and annual funds as well as submit reports to them regarding income and attendance at the stadium. It was determined that the SI Yankees adhered to certain non-revenue-related requirements of the agreement and paid some of their required fees. However, the SI Yankees still owed EDC a total of $1,581,154 for other fees not paid. Recommendations were made to rectify these issues.
An audit report was filed on June 18, 2007 on the Department of Consumer Affairs internal controls over the processing of violations and collection of fines. This audit determined whether the New York City Department of Consumer Affairs (DCA) maintains adequate internal controls over the processing of violations and collection of fines. It was determined that DCA did not maintain adequate internal controls over the processing of violations and collection of fines and lacks adequate controls over its accounts receivable. Also DCA lacked formal written policies and procedures to comprehensively address and establish standards for the adjudication and collection of fines. This led to operational inefficiencies and procedural weaknesses. Recommendations were made to rectify these issues.
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.
Fiscal Year 2007 has eliminated or reduced the budget gaps for fiscal years 2008-2010. The Comptroller's review of the Financial Plan for fiscal years 2008-2011 suggests that the gaps can be lower due to revenue collections than what the City estimates. The Comptroller's Office's revenue adjustments reflect a more optimistic forecast than the City's. This document includes the Comptroller's comments on the financial plan and the outcomes of fiscal year 2007.
The Retirement Insurance Fund for NYC Retirees provides health and welfare benefits to City retirees. This audit reviews the financial and operating practices of the Retiree Fund.
This audit determines whether the Department of Design and Construction has controls over the use and assignment of contractor-provided vehicles to the Department's employees.
The Department of Youth and Community Development initiates and coordinates programs to meet the needs and foster the development of the youth, families, and communities. The Beacon Program Contract Management Unit oversees 80 Beacon community centers. This audit determines whether the DYCD has adequate oversight and monitoring of Beacon Program contractors to ensure that they are following with the contract.
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.
From an audit conducted on the Alley Pond Golf Center, Inc., it was found that Alley Pond complied with the major requirements of its license agreement and has an adequate system of internal controls. However, fees and payments were not properly paid and recommendations have been made to address the issue.
From an audit conducted on the New York City Teachers' Retirement System (TRS), it was found that some individuals participating in the system violated portions of State and City laws and collected an inappropriate amount of payments. Recommendations have been made to prevent this issue from reoccuring.
The FDNY has adequate controls over the billing and collection of inspection fees and whether it charges the correct fees. The FDNY billed $35.6 million in BFP inspection fees and collected $34.6 million.The FDNY has not changed its fee schedule in more than a decade. FDNY has a number of internal control weaknesses that can affect billing and collection practices.
From an audit conducted on the Fire Alarm Inspection Unit of the New York City Fire Department, it was found that the Alarm Unit does not have adequate controls over the inspection of fire alarm systems. The Alarm Unit's record-keeping is poor and does not have standardized procedures or systems. Recommendations have been made to address these issues.
From an audit conducted on the Department of Homeless Services (DHS), it was found that the DHS generally has adequate controls over its Billing System account and Miscellaneous Expense Account. Though the accounting systems are efficient, the DHS needs to improve its controls over the administration of the accounts. Recommendations have been made to address these issues.
From an audit conducted on the Department of Education (DOE), it was found that the DOE maintained complete documentation for the students surveyed. However, the DOE is not monitoring, tracking or documenting the provision of special education services in an effective manner, with some documentation left incomplete, inaccurate, and lacking. Recommendations have been made to address these issues.
This is a follow-up audit to determine whether the Department of Education has implemented the 10 recommendations made in a previous audit entitled Audit Report on Other Than Personal Service Expenditures
of Schools within Regional Operations Center for Regions 9 and 10.
This audit report on the Compliance of Viacom Outdoor with Its City Franchise Agreement determined whether Viacom accurately reported al gross advertising revenue in accordance with its City franchise agreement, paid the appropriate fees due the City timely, and complied with certain major non-revenue terms of the agreement.
An audit report was filed on September 17, 2007 on the development and implementation of the Medical Assisstance Tracking Information System (MATIS) by the Human Resources Administration (HRA). It could not be ascertained whether MATIS met the overall goals as stated in the original system justification, although the system was operational and the system design allowed for future upgrades. Sample testing of MATIS revealed issues with the data stored as well as certain protocols to protects its users. HRA's using and implementation of MATIS left many areas in need of improvement. Recommendations were made to rectify these issues.
This report, prepared by William C. Thompson, Jr., the Comptroller, details the financial state of the City, as of June 30, 2007. The City completed the Fiscal Year with a General Fund surplus and the General Fund indicates the financial activity and legal compliance of the City. There has been financial success during the year.
An audit report was filed on July 22, 2013 on the Department of Education's (DOE) Special Education Student Information System (SESIS). In 2008, DOE contracted with Maximus, Inc. to implement a SESIS that would facilitate efficient and reliable information for the Department to handle the administrative requirements associated with the Special Education Program. It was determined that SESIS is not meeting its overall goal, which is to provide its users with an efficient and reliable system that meets court-mandated State and Federal reporting requirements. The data in the SESIS system is not protected and secured, and users were found to be unsatisfied with SESIS. Recommendations were made to rectify these issues.
An audit report was filed on August 2, 2013 on the Department for the Aging's (DFTA) monitoring of senior centers. It was determined that, based on the conditions observed during the inspection of 63 senior centers and a review of DFTA and Department of Health and Mental Hygiene (DOHMH) inspection reports, DFTA's monitoring of senior centers could be enhanced to better ensure that senior centers are being maintained in a safe and clean condition. Recommendations were made to rectify these issues.
This letter report is to provide the results of the audit regarding Accenture LLP's billing practices for the Access NYC Program contract. The Access NYC Program provides New York City's residents with online
access to City, State, and Federal human services benefit programs. The objective was to determine whether the expenditures for the Access NYC Program contract were reasonable and justified.
This is a letter report regarding the audit of the Department of Correction's monitoring of its employees using E-ZPass and/or parking permits while driving City-owned or personally-owned vehicles on
City business. The objective of this audit is to determine if DOC, a public safety agency, is effectively monitoring its employees in accordance with applicable rules and regulations.
This report details the fiscal impacts of the legalization of marijuana on New York City. It was found that the City will benefit from the legalization of marijuana if the production and sale of it was regulated and taxed.
This report illustrates that The City of New York completed its fiscal year with a General Fund surplus, as determined by Generally Accepted Accounting Principles for the 33rd consecutive year.
The office of the comptroller has audited the Department of Homeless Services' efforts to implement the 19 recommendations made in a previous audit. The office performs follow-up audits of
City operations as a means of increasing accountability and ensuring that City resources are used effectively, efficiently, and in the best interest of the public.
This audit determines the adequacy of the operating practices of the City University of New Yok's Audit Literacy/General Educational Development Program.
This audit determines whether Navigant Consulting Inc. appropriately billed the Department of Education for its services and performed its responsibilities required by the Stipulation and Agreement of Settlement.
According to a 1972 lease agreement between the New York Yankees (the Yankees) and the City of New York (the City) that is overseen by the Department of Parks and Recreation (Parks), the Yankees are responsible for the care and upkeep of the City-owned Yankee stadium, and must pay the City rental income.
This audit determined whether the Child Development Support Corporation (CDSC) complied with the provisions of its preventive service agreements with the New York City Administration for Children?s Services (ACS) and its own procedures; and has adequate internal controls over the recording and expending of funds received from the preventive service agreements.
An audit report was filed on June 30, 2008 on the pensioners of the New York City Fire Department (FDNY) working for the City after retirement for the period January 1, 2006 to December 31, 2006. The objective of the audit was to identify pensioners who may be reemployed by a City agency and illegally collecting a pension from the New York City Fire Department Pension Fund (FIRE) and to quantify amounts of any improper payments to these individuals. The audit did not find any individuals who received pension payments during 2006 that appear to violate applicable sections of State and City laws. As a result, this audit made no recommendations to FIRE officials.
An audit report was filed on June 30, 2008 on the pedagogical pensioners of the New York City Teachers' Retirement System working for the City after retirement for the period January 1, 2006 to December 31, 2006. The objective of the audit was to identify pensioners who may be reemployed by a City agency and illegally collecting a pension from the New York City Teachers' Retirement System (TRS) and to quantify amounts of any improper payments to these individuals. The audit determined that 24 pensioners received $215,134 in pension payments during 2006 who appeared to violate applicable sections of State and City laws. Recommendations were made to handle these individuals and to address future incidents.
An audit report was filed on June 30, 2008 on the Department of Sanitation (DSNY) Vacant Lot Clean-up Program. The audit determined whether DSNY adequately responded to complaints and work orders regarding unclean vacant lots. It was determined that the DSNY Vacant Lot Clean-up Program had inadequate internal controls over the way it identified vacant lots for cleaning, processed complains and work orders on vacant lots, and managed the cleaning of the lots. There were issues regarding segregation of duties and lack of proper supervision, as well as tracking of aging cases. Other technical issues contributed to a longer response and thus a build-up of old cases. Recommendations were made to rectify these issues.
An audit report was filed on June 27, 2008 on the Department of Environmental Protection's (DEP) billing and collecting of water and sewer charges from private hospitals. The audit determined whether DEP is properly billing private hospitals for water and sewer use and making efforts to collect all outstanding charges. It was determined that, in general, DEP is billing hospitals for water and sewer charges properly, in accordance with its policies and procedures and the New York City Water Board Water and Wastewater Rate Schedule. However, several internal control weaknesses were noted regarding DEP's collection practices. As a result of these weaknesses, DEP does not make timely and appropriate collection efforts. Recommendations were made to rectify these issues.
An audit report was filed on June 26, 2008 on the financial and operating practices of the 18 Brooklyn Community Boards. The audit determined whether the 18 Brooklyn Boards complied with certain purchasing and inventory procedures as set forth in the New York City Comptroller's Directives (#3, 6, and 24), applicable Procurement Policy Board (PPB) rules, the Procedural Guidelines for Community Boards, the Department of Investigation Standards for Inventory Control and Management, and whether they accounted for the receipt and disbursement of funds received from non-City sources. It was determined that the Boards generally adhered to all of the aforesaid rules and guidelines. Expenditures were appropriate, and no instances were identified in which monies were improperly used. However, there were minor instances in which the Boards did not comply with certain purchasing and inventory procedures. Recommendations were made to rectify these issues.
An audit report was filed on June 25, 2008 on the oversight of Father Flanagan's Group Home Contract by the Department of Juvenile Justice (DJJ). This audit determined whether Father Flanagan's operated in accordance with the key terms of its contract with DJJ and whether DJJ adequately monitored the contract. It was determined that Father Flanagan's, for the most part, operates in accordance with the key terms of its contract with DJJ. However, some areas were noted in which Father Flanagan's was not in compliance with the contract. Some employees lacked valid driver's licenses, and had incomplete logbooks containing incidents at the facility. DJJ also did not adequately monitor its contract with Father Flanagan's Bergen Street facility. Recommendations were made to rectify these issues.
The New York City Housing Authority's Department of Resident Employment Services is responsible for implementing the resident employment training programs, such as the Pre-Apprenticeship Program, the Resident Opportunity and Self-Sufficiency Program, and the Resident Employment Program. This follow-up audit determines whether the NYCHA has implemented the six recommendations made in a previous audit, Audit Report on the Administration of the Resident Employment Program by the New York City Housing Authority.
This audit determines whether the Department of Education and the Department of Health and Mental Hygiene has provided hearing and vision screenings to public school students.
This audit determines whether the Vera Institute of Justice is following with the provisions of its contract with the Department of Probation to operate the Esperanza/Hope Program.
This is a follow-up report determining whether the Brooklyn Public Library has implemented the three recommendations made in a previous audit, Audit Report on the Financial Controls of the Brooklyn Public Library.
Procurement cards are credit cards used by City personnel for purchasing goods and services for City services. This audit determines whether the Fire Department has adequate controls over the use of these cards.
From an audit conducted on the Department of Environmental Protection's administration of job order contracts, weaknesses were found with the administration of the program. The program lacks adequate internal controls and most projects were not developed or completed on time. There is a lack of organized documentation and the program is not as effective as it should be. Recommendations have been made to address these issues.
From an audit conducted on the Department of Education (DOE), it was found that the DOE lacks adequate internal controls over the travel expenses of its Central Office. There is a lack of oversight by the DOE, contributing to the Central Office's lack of adherence to DOE procedures and City regulations. There are inconsistencies in the Central Office's purchasing procedures and processing of payment vouchers, and recommendations have been made to address these issues.
This follow-up audit determines whether the New York Public Library has implemented the twelve recommendations made in a previous audit, Audit Report on the Financial Controls of the New York Public Library. The previous audit determined that the Library expenditures were accurate and valid, though there were some concerns in their purchasing practices, inventory management, and record-keeping.
From an audit conducted on the reliability of the data in the Office of the Assigned Counsel Plan (ACP) computer systems, it was found that the 18-B Web system has adequate controls over the assignment and scheduling of attorneys, while the FoxPro system has inadequate controls over the payments of cases. The 18-B Web system was designed to identify cases suspected of overbilling and double-billing, and there are instances of incorrect data and blank data fields. The FoxPro system was designed to process case vouchers and it lacks detailed information. Recommendations have been made to address these issues.
An audit report was filed on July 28, 2009 on Vendor Contracts with New York City Transit to provide Access-A-Ride Services. The audit determined whether the New York City Transit Authority (NYCT) adequately monitored Access-A-Ride vendors' compliance with certain key contract provisions. It was determined that 6.3 percent of the 5.8 million assigned trips were no-shows. Otherwise, NYCT generally monitored the compliance of its vendors with key contract provisions. However, improvements were needed in NYCT's monitoring and handling of no-show incidents and complaints. Recommendations were made to rectify these issues.
This Office of the Comptroller Claims Report addresses fiscal years 2007-2008. Under the New York City Charter, the Comptroller is responsible for settling and adjusting claims for and against the City. This report provides a comprehensive examination of data regarding claims filed against the City in fiscal year 2008 and analyzes recent claim trends. The subject of this report is centered on three categories of claims: personal injury, property damage, and law claims, and their costs.
The Department of Health has emphasized that accurate and complete reporting of occurences is essential if New York Patient Occurrence and Tracking System is to accomplish its goal of
improving quality of care. Without the fullest possible reporting, hospitals cannot identify areas where systemic improvement may be needed nor use the NYPORTS web site to compare their
performance against their peers.
This Audit Report on the Parks Enforcement Patrol of the Department of Parks and Recreation determined whether the Parks Enforcement Patrol of the Department
of Parks and Recreation is in compliance with its own policies and procedures as specified in the Parks Urban Parks Service Officer's Field Manual and whether PEP
has adequate operating controls in place for the issuance of summonses and the handling of requersts for services.
This audit report on the Payroll, Timekeeping Procedures, and Other Than Personal Services Expenditures of the Office of Collective Bargaining determines whether
the Office adheres to applicable policies and guidelines for purchasing, payroll, and timekeeping.
From an audit conducted on the Central Park Conservancy (CPC), it was found that the CPC generally complied with its management agreement with the Department of Parks and Recreation. The CPC exceeded its funding commitment, maintained Central Park in accordance with agreement standards, and complied with purchasing rules. However, funds were not properly reported and ineligible expenses were charged to the Department. Recommendations have been made to address these issues.
An audit report was filed on May 29, 2009 on the financial and operating practices of the Bronx County Public Administrator's Office. The audit determined whether the Office of the Bronx County Public Administrator (Bronx PA) complied with all applicable federal, State, and city laws, rules, and regulations regarding these practices. It was determined that the Bronx PA did not adequately comply with all applicable rules and guidelines. Many inconsistencies and inadequacies of controls were identified, creating an increased risk that decedents' estates are not being properly monitored and that funds are not being adequately safeguarded and distributed. Recommendations were made to rectify these issues.
An audit report was filed on May 15, 2009 on the calculation and application of the J-51 Tax Benefits for Properties in Manhattan by the Department of Finance (DOF). This audit determined whether DOF is properly calculating and applying J-51 tax exemption and tax abatement benefits. It was determined that there were weaknesses in the administration of key aspects of the J-51 tax exemption incentive program. These issues led to incorrect collection and calculation of tax amounts due the City. Additional issues were identified with documentaion and discretionary interpretation of the J-51 statute that limited City revenue potential. Recommendations were made to rectify these issues.
This audit identifies NYC pensioners who may be reemployed by a City agency and therefore illegally collecting a pension from the Employees' Retirement System.
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.
This report, filed on May 13, 2010 is a compilation of systems development audits and an assessment of Citywide Systems-Development Strategy. This compilation report revisited lessons learned from the audit reports when viewed in total. It was concluded that, while improvements have been made in the process of developing IT system projects, up to $190.7 million of IT system-development projects examined may have been poorly spent. In general, it was determined that the City has not created a successful unified City-wide strategy for developing IT systems. As a consequence, the resources invested in these projects are at risk. Recommendations were made to rectify these issues.
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.
This report provides information about changing the discipline culture in New York City middle schools. It uses statistics of student behavior to support the argument and methods presented.
This report covers the Hay Group's review on the processes, procedures, systems, and database to ols used to collect and manage data, the Retirement System's recordkeeping practice and database, and the implementation status of recommendations resulting from previous Administrative Reviews.
This report summarizes the City's fiscal state and standing as Fiscal Year 2013 comes to end. The City's economy continued to expand throughout the year, with employment reaching an all-time high. However, the City's unemployment rate remains high and wages have not kept up with inflation. Overall, throughout the year, growth in the local economy has been hampered by the lacking national economy.
This report analyzes the wage gap between women and men in the City of New York. In recent years, there has been a narrowing of the wage gap between the genders, but today, the average woman in New York City still earns less than the average man. Closing the wage gap is critical for the nation to improve and make strides towards equality.
This report details the employee compensation government workers receive. There is a belief that citizens working in the public sector have better pay levels and benefits, and this report analyzes that opinion.
This report, submitted by Hay Group, summarizes the funding of the New York City Retirement Systems (NYCRS). Based on experience studies, audits, reviews and evaluations, the NYCRS is being funded on sound financial, scientific and legal bases in order to attain the City's financial objectives.
This report, prepared by Hay Group, lists the demographics of the New York City Employees' Retirement System. It is organized by system/subgroup/department in categories, such as age, gender, and mortality rate.