Final Letter Audit Report on the Human Resources Administration's Monitoring of Its Employees Who Use an E-ZPass and Parking Permits While Driving City-Owned or Personally-Owned Vehicles on City Business
Letter Audit Report on the Department of Homeless Services' Monitoring of Their Employees Who Drive City-Owned or Personally-Owned Vehicles on City Business
A quarterly cash report for the City of New York for the period April-June 2005, the second quarter of fiscal year 2005. Various highlights of the year are included. The fourth quarter of fiscal year 2005 had cash balances significantly in excess of of the cash balances during the fourth quarter of fiscal year 2004.
An audit report in which an analysis was conducted to provide data on the overall financial activities of 97 union-administered funds that received City contributions during Fiscal Year 2003.
From an audit conducted on the USTA National Tennis Center Inc., the USTA has generally followed the provisions of its lease agreement with the city and has adequate controls over its revenue collection and reporting functions. The USTA made appropriate payments, but understated its revenue and must establish guidelines for issuing and reporting this data to the city.
Final Actuarial Audit Reports Submitted by Gabriel Roeder Smith & Co. - Actuarial Audit of Employer Contributions for Fiscal Year 2014 (2012 lag valuation)
From an audit conducted on the Salvation Army and the Department of Homeless Services, it was found that the Salvation Army maintained adequate records to support expenses and amounts billed to the Department for the operation of the Carlton House. The Salvation Army complied with some contract provisions and spent its funds reasonably, but did not follow other contract terms. In addition, the Department did not amend the contract and submit it for approval when it increased the pay rate of the Salvation Army.
From an audit conducted on the New York Public Library, it was found that the Library's expenditures funded by City appropriations were valid and accurate. The Library also maintained adequate files and documentation, but it has problems in its purchasing practices, inventory management, and record-keeping of computer equipment.
Comments from the Comptroller on the mayor's budget for the Fiscal Year 2004, problems that may occur and are occurring in the City, and solutions on how to solve these problems.
According to William C. Thompson, Jr., the Comptroller of New York City, the City completed its fiscal year with a General Fund surplus, as determined by Generally Accepted Accounting Principles. The General Fund is an indicator of the financial activity and legal compliance of the City.
This audit was held in order to determine whether the Department of Finance, which administers and enforces tax laws, had adequate procedures to ensure that mixed-use properties in Staten Island listed in Class 1 were correctly classified. The results of this audit finds that the Department does not have adequate procedures for Class 1 but does have adequate procedures for Classes 2, 3, and 4.
An investigation was conducted to determine whether the New York County District Attorney's Office had control over its Other Than Personal Services expenditures to ensure that they were valid and that payments were executed. The results of this investigation claims that the Office has adequate control, though there were some weaknesses in its controls, which were identified in this report.
An investigation was conducted to determine whether the Kings County District Attorney's Office was complying with City guidelines for payroll, personnel, timekeeping, purchasing, and inventory control. The results of the investigations proves that the Office had been compliant with the guidelines; however, there were several times in which the guidelines were not followed, which are addressed in this report.
The Comptroller's Office is required to invesitgate all rental credits claimed by the New York Yankees for the maintenance of Yankee Stadium. The results of the invesitgation finds that the rental credits for the fourth quarter of 2004 had been overstated by $163,860.18.
An investigation was held to determine whether the Queens County District Attorney's Office was following with certain procedures set by the Comptroller's Internal Control and Accountability Directives for payroll, timekeeping, purchasing, and inventory. The investigation found that the Office followed such procedures , though there were minor weaknesses, which are addressed in this report.
An investigation was conducted to determine whether the 12 Manhattan Community Boards were following with the procedures, which were set up by the Office of Payroll Administration, for payroll, timekeeping, purchasing, and inventory. The results of the audit show that the 12 Boards had been following the procedures; however, there were problems with how those procedures were followed.
An investigation was conducted on the Automated City Register Information System to search records and view documents for properties in Manhattan, Queens, Bronx, and Brooklyn. This System was placed to improve access to information. The results of the investigation show that the System met the system requirements; however, it had not hire a consultant, as recommended by the Comptroller's Directive, and therefore does not have adequate control to identify improper user IDs.
An investigation was conducted to determine whether the Brooklyn Baseball Company LLC paid the City the rent due as said in its lease agreement and whether they had implemented the recommendations made in the Audit Report on the Compliance of Brooklyn Baseball Company LLC with Their Lease Agreement. The results of the investigation show that the Company maintained teh required insurance. Unfortunately, the Company still violated its lease agreement where they based their attendance on ticket count rather than turnstile count.
Mayor Bloomberg's executive budget for Fiscal Year 2011, totaling $66.2 billion, is balanced with a series of measures that underscore the vulnerability of the City's fiscal condition and reflects the poor prospects for economic recovery. The budget also reflects the Mayor's dependence on collective bargaining to narrow budget gaps. The Comptroller has concerns about the plan presented by the Mayor.
From an audit conducted on the Sunny Days in the Park, Inc., it was found that the corporation did not properly calculate the payments it needed to make to the city and did not make payments on time. Sunny Day's record-keeping was also found to be poor and they did not comply with many of the license agreement requirements. The corporation needs to take steps to fix these mistakes and the Department of Parks and Recreation must oversee their progress more thoroughly.
From an audit conducted on the Department of Youth and Community Development, it was found that the Department adequately monitored its Out-of-School Youth program, as well as make proper payments and keep organized files. However, the Department did not address weaknesses that were previously identified and should make steps to ensure that the staff is properly trained and qualified for the job.
From an audit conducted on the Department of Transportation, it was found that the Department's private ferry operators complied with their permits and license agreements and that all the Department's piers were in good condition. However, the Department's organization, collection and payment of fees and funds is inadequate and they must address these issues.
Audit Report on the Human Resources Administration's Monitoring and Oversight of Vendors Who Provide Housing to Clients of the HIV/AIDS Services Administration
From an audit conducted on the Landmarks Preservation Commission, it was found that the commission lacks adequate controls over its review and permit issuance process, creating an environment that could allow the issuance of unauthorized permits. In addition, the LPC lacks a secure database and storage space and the Commission must address these weaknesses.
From an audit conducted on the Office of the Actuary, it was found that the Office does not have adequate controls over its purchasing and timekeeping operations, though the Office has adequate controls over its payroll and inventory operations. The Office must address and fix its weaknesses by making changes, such as making payments on time and having better records of the agency's expenditures.
An investigation was conducted to identify NYC pensioners who may be reemployed and illegally collecting a pension from the New York City Employees' Retirement System. The investigation concluded with the results in which there were five persons who were violating State and City laws.
An investigation was conducted to identify NYC pensioners who may be reemployed and illegally collecting a pension from the New York City Police Department Pension Fund. The investigation concluded with the results in which there were four persons who violated State and City laws.
An investigation was conducted to identify NYC pensioners who may be reemployed and illegally collecting a pension from a NYC retirement system. The results show that there were 16 individuals who were violating State and City laws.
An investigation was conducted to identify NYC pensioners who may be reemployed and illegally collecting a pension from the NYC Board of Education Retirement System. The audit found 1 person who violated State and City laws. This report includes recommendations made for the officials of the Board.
An investigation was conducted to identify NYC pensioners who may be reemployed as consultants and illegally collecting pensions from a NYC retirement system. The results show 13 persons who violated the New York State Retirement and Social Security Law.
The NYC Department for the Aging promotes independence, health, and well-being of older New Yorkers through education and its services. In order to do so, the DFTA collects and stores information about its clients, which must be safeguarded to prevent misuse and disclosure of such information to unauthorized persons. The results show that the DFTA has control over the storage of information; however, they are shown not to follow the standard policies for protecting personal information.
The Department of Juvenile Justice provides detention facilities for juveniles whose cases are still under judgement or who are waiting for their post-judgement transfer. DJJ entered a contract with St. John's Group Home for a non-secure deterntion group care for juveniles. This investigation determined whether St. John's operated under the terms of its contract with DJJ. The results show little evidence to demonstrate that St. John's operated under the terms of its contract.
The Department of Education provides education to students in many schools. The Chancellor ensures that those schools meet the relevant laws and requirements. This audit was to determine whether the DOE adequately monitored the supply of vision screening services to elementary school students and whether the Department of Health and Mental Hygiene provided vision screening services to kindergarten and first grade students. The results show that the DOE did not adequately oversee these services.
The Department of Health and Mental Hygiene protects and promotes health and mental well-being. The New York State Office of Children and Family Services made a contract with DOHMH to monitor programs providing child care services. This audit focuses on the monitoring by the DOHMH Bureau of Child Care of criminal background checks and child abuse for employees at School-Age Child Care programs. The results show that the DOHMH's Bureau conducted the required inspections.
This audit was to see whether Staten Island Community Boards 1, 2, and 3 followed with certain purchasing procedures. Though there were some issues present, the audit found the Boards to have followed the proper procedures.
Audit Report On Pedagogical Pensioners Of The New York City Teachers' Retirement System Working For The City After Retirement (January 1-December 31, 08)
Local Law 20 addresses the incidence of cardiac arrest outside medical settings. The Law states the placement of automated external defibrillators (AEDs) in public areas for easy access. The Law requires the Department of Parks and Recreation to place AEDs in City-operated parks. An AED analyzes the rhythm of the heart and determines whether an electric shock is needed to be delivered. This Law and teh Department of Health and Mental Hygiene require that personnels must be trained in using the AED. The results show that the Department of Parks and Recreation followed the rules in which AEDs must be placed around parks. However, it did not provide adequate checks to see whether the AED was functioning properly.
From an audit done on the NYCServ Project, aimed at consolidating the Department of Finance's customer services, the project complied with requirement and laws and is available for innovation. However, the implementation of the product has been delayed, as certain applications and concerns have not been implemented or addressed.
An audit report was filed on July 23, 2010 on New York City Transit (NYCT) efforts to inspect, repair and maintain elevators and escalators. It was determined that there were weaknesses and inefficiencies that inhibited and rendered inadequate NYCT Division of Infrastructure's Elevator and Escalator Department's (EED's) efforts to maintain, inspect, and repair all station elevators and escalators. Recommendations were made to rectify said issues.
This report comments on New York City's amended adopted budget for fiscal year 2011 and the financial plan for fiscal years 2011 - 2014. In short, the City's economy at the time was slowly climbing out of recession, yet the prospects for significant easing of its fiscal condition seemed distant. The Comptroller's Office review of the amended budget and financial plan found that significant risks remained.
This report comments on New York City's preliminary budget for fiscal Year 2011 and financial plan for fiscal years 2010-2014. It is stated that while economic uncertainty has slowly diminished over this period due to the slow but steady recovery of the nation's economy, political uncertainty has filled the recesses. Analyses and reflections on the Mayor's budget and financial plan are included.
The Department of Homeless Services provides shelter and social services to the homeless in NYC. These services help the homeless gain self-sufficiency to move from temporary to permanent housing. There are three programs available for housing, the biggest being the Work Advantage Program, which allows clients to become self-suffient while they work. It offers its clients a one-year rental subsidy. This audit determines whether DHS carried out the Program in accordance with its guidelines. The audit showed that the DHS does not have controls that ensure the Program is carried out in accordance to its guidelines.
An audit was conducted to see the effectiveness of the Department of Parks and Recreation in monitoring concessionaries to ensure they follow with their license agreements. The Deparment's concessionaries are required to pay for specific improvements to the facilities they operate.
From a follow-up audit conducted on the Animal Care and Control (AC&C) of New York City, it was found that the AC&C implemented a majority of the recommendations made to it in previous audits. The AC&C strengthened its control processes, volunteer programs, and safety procedures, though there are still weaknesses regarding documentation and a lack of funding. Recommendations have been made to try to rectify these issues.
From an audit conducted on the Department of Citywide Administrative Services (DCAS), it was found that DCAS effectively monitors the key provisions of the lease agreements. Payments are up to date and DCAS adequately monitors inspections and repairs at the River Cafe site. However, there are financial errors, and recommendations have been made to rectify these issues.
From an audit conducted on the Department of Finance (DOF), it was found that the DOF has inadequate controls in place to ensure that all property tax abatement credits are issued to landlords. There is an absence of defined policies and procedures and there are inaccurate records. Recommendations have been made to try to rectify these issues.
Audit Report on the Department of Sanitation's Monitoring of Its Employees Who Use E-ZPasses and Parking Permits While Driving City-Owned or Personally-Owned Vehicles on City Business
Audit Report on the Compliance of the New York City Office of Administrative Trials and Hearings with Executive Order 120 Regarding Limited English Proficiency
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.
The New York City Teachers' Retirement System uses a monthly death match report comparing Federal Social Security Administration and TRS records to identify deceased individuals collecting pensions. The report would identify the person who was receiving a pension payment even though the said person has been reported deceased. This audit determines whether TRS has adequate controls over the identification of the deceased collecting pension payments.
The New York City Fire Pension Fund uses a monthly death match report comparing Federal Social Security Administration and Pension Payroll Management System records to identify deceased individuals who are still receiving pension payments. This audit determines whether the NYC Fire Pension Fund has the controls in place to detect and prevent illegal collection of pension payments after the death of an individual.