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.
This report determined whether the Human Resources Administration Contract Management Unit adequately monitored the home attendant and housekeeping services provided
by its vendor agencies in Fiscal Year 2004.
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 audit determines whether the Bronx County District Attorney's Office has adequate controls over its inventory of computer and computer-related equipment.
From an audit conducted on the Department of Transportation (DOT), it was found that the DOT's controls over the issuance of disability parking permits are inadequate. There are inefficient procedures, weak controls and poor recordkeeping, creating an environment that allows for fraudulent behavior. Recommendations have been found to rectify these issues.
The Human Resources Administration improves the quality of life of all City residents by providing temporary assistance to help them become independent and productive. The Administration's Bureau of Eligibility Verification is responsible for conducting reviews of applicants to ensure that only eligible people receive assistance. This audit determines whether the Bureau is processing and invesitgating cash assistance applications in a timely manner.
This audit determined whether the King's County District Attorney's Office maintains adequate controls over its computer and electronic equipment inventory.
The Department of Investigation acts as a watchdog for the NYC government, City-funded programs, and City contracts. The Departmet invesigates prosecution cases of fraud and unethical conduct. This audit determines whether the Department has adequate controls over its personnel, payroll, and timekeeping practices.
The PAO generally ensured that its personnel, payroll, and timekeeping practices had adequate controls and were in accordance with applicable Comptroller's
Directives and its own formal procedures.
This is an audit on the Department of Sanitation to determine whether it had adequate controls in place to ensure that Notices of Violation were properly processed and whether it made adequate
efforts to identify and eliminate deficiencies in its issuance process that may have contributed to NOV dismissals.
This audit for Lutheran Social Services of Metropolitan New York (Lutheran) for Fiscal Year
2001 determined whether or not the amount of funds was more or less than the amount it was advanced. Lutheran did
not comply with some of the announcements and regulations of the New York State Program Manual for Standards of
Payment for Foster Care of Children and Foster-Care Reimbursement Bulletin No.92-5.
An audit report was filed on November 28, 2012 on the Department for the Aging's (DFTA) awarding of non-competitive and limited-competition contracts. It was determined that DFTA generally had adequate controls relating to the awarding of said contracts and evaluated contractor performance before awarding such contracts. However, DFTA had some internal control weaknesses relating to its contract process and the awarding of its contracts. Recommendations were made to rectify these issues.
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.
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.
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.
The Department of Consumer Affairs is responsible for ensuring that New York City's consumers and businesses benefit from a fair and vibrant marketplace. The audit review found that DCA
needs to strengthen its controls over the complaint reolution process.
From an audit conducted on the Department of Education (DOE), it was found that the DOE did not spend all the Early Grade Class Size Reduction (EGCSR) funding in accordance with EGCSR guidelines. Because of this, the number of classrooms paid for with EGCSR funds fell significantly short of expectations. In addition, a majority of the schools that did receive funding misused millions of dollars. Recommendations have been made to address these issues.
This audit determines whether the Department of Education accurately accounted for revenues and expenses of the Pupil Transportation Retainage fiduciary account and ensured that all funds are used in accordance with its agreement.
An audit report was filed on July 21, 2009 on the Department of Education's calculation of high school graduation rates. The audit determined whether the Department of Education (DOE) properly calculated high school graduation rates. It was determined that, despite its established system of internal quality control reviews, DOE needs to institute stronger controls to ensure that official records corroborate the classification of students as graduates. There were technical issues regarding transcripts and counting of credits, as well as discrepancies regarding drop out rates. Recommendations were made to rectify these issues.
An audit report was filed on May 24, 2006 on the Department of Education's (DOE) compliance with fire and safety mandates in elementary schools. State law requires the schools to conduct at least 12 fire drills during the school year, of which 8 must be conducted before December 1. In addition, at least 1 of the 12 fire drills must be performed during a lunch period or should include instructions in the procedure to be followed in the event that a fire occurs during a lunch period. It was determined that DOE was generally in compliance with fire and safety regulations in most areas. However, not all schools were in compliance with the requirements, and discrepancies were discovered between fire drill records and OSID data in these schools. Recommendations were made to rectify these issues.
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.
An audit report was filed on December 6, 2012 on the Department of Education's (DOE) controls over the monitoring of individual consultants for mandated services. It was determined that there were significant control weaknesses which prevented DOE from effectively monitoring its individual consultants for mandated services. Such irregularities made it impossible to ensure that possibility of waste or fraud was being adequately controlled. Recommendations were made to rectify these issues.
This audit determined the adequacy of the Department of Education's payment and contract management controls concerning the provision of food
distribution services.
Audit Report on the Department of Education's Oversight of the Qualifications of School Bus Drivers and Attendants Employed by School Bus Company Contractors
An audit report was filed on September 19, 2007 on the Department of Education's (DOE) reporting of violent, disruptive, and other incidents at New York City Public High Schools. The audit determined whether DOE has adequate controls in place to ensure that incidents at New York City Public High Schools are consistently entered in the On-line Occurrence Reporting System (OORS) so that DOE can report them to the New York State Education Department (SED) in accordance with SED requirements. It was determined that DOE did not have effective controls in to ensure that incidents at its high schools were consistently entered in OORS, thus a significant portion of incidents were not entered. There were also issues regarding consistency of reporting across schools and the discretion used in handling these incidents. Recommendations were made to rectify these issues.
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.
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.
From an audit conducted on the Department of Environmental Protection (DEP), it was found that the DEP has adequate controls over the billing of water and sewer charges of residential properties. However, there is a risk that the DEP is not billing certain properties due to poor monitoring, leading to an excess amount of bills not being paid. Recommendations have been made to address this and other issues.
An audit report was filed on June 26, 2007 on the Department of Environmental Protection controls over the issuance and depletion of credits from its reimbursable metering program. The audit determined whether the Department of Environmental Protection (DEP) has adequate controls in place to accurately issue and deplete Reimbursable Metering Program (RMP) credits. It was determined that DEP generally issues and depletes RMP credits in accordance with the RMP guidelines of May 1, 2005. However, internal controls needed to be improved since the RMP unit, which consists of one individual, is responsible for reviewing, approving, and posting credits. 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 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.
The objectives of this audit were to determine whether the Economic Development Corporation is notifying the Department of Environmenal Protection whenever properties are sold and whether DEP
is updating CIS to properly bill the owner of the newly sold property for water and sewer usage.
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 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.
An audit report was filed on November 19, 2012 on the Department of Environmental Protection's (DEP) recoupment of change order costs for the Bower Bay water pollution control plant upgrade. It was determined that the Department did not adhere to procedures for recouping the cost of change order work that was categorized as a design error or design ommission. It was also found that the Department improperly categorized certain change orders. Recommendations were made to tighten internal controls regarding change orders.
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.
This is an audit on the New York City Department of Finance to determine whether DOF has effectively collected fines for outstanding parking summonses issued to vehicles with license plates enrolled in the
Regular Fleet Program.
An audit report was filed on October 18, 2012 on the Department of Finance's (DOF) efforts to collect outstanding parking fines from participants in its stipulated fine and commercial abatement programs. It was determined that DOF did not effectively pursue collection of outstanding fines for parking summonses issued to vehicles owned by companies participating in its programs. In addition, DOF has no procedures on how to deal with non-compliant participants. Recommendations were made to tighten its control over its program's participants.
An audit report was filed on November 28, 2011 on the Department of Finance's (DOF's) hotel room occupancy tax collection practices (HROTX). It was determined that DOF collected HROTX from 1,076 hotels totaling $374 million for the June 1, 2009 to May 31, 2010 tax year. However, several internal control weaknesses were noticed regarding HROTX collection practices as well as loose documentation of operations. Recommendations were made to rectify these issues.
From an audit conducted on the Department of Finance (DOF), it was found that the DOF needs to improve its procedures to ensure that lots are properly classified and appropriate taxes are being paid. Properties are misidentified and misclassified, which may affect the market value of the site. Recommendations have been made to address these issues.
An audit report was filed on July 20, 2009 on the Department of Health and Mental Hygiene (DOHMH) oversight of the correction of Health Code Violations at restaurants. The audit determined whether DOHMH had adequate internal controls to ensure that conditions that led to health code violations being issued to restaurants are corrected in a timely manner. It was determined that DOHMH's internal controls regarding the correction of health code violations need to be strengthened. DOHMH inspections of suspect restaurants were not always carried out in a timely or thorough manner, and its inspectors were not always adequately tracked. Recommendations were made to rectify these issues.
The audit determined the adequacy of the New York City Department of Health and Mental Hygiene's monitoring of contracted Early Intervention provider agencies provision of services, fiscal management,
and compliance with EI program regulations.
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.
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.
Audit Report on the Department of Homeless Services' Monitoring of Its Employees Who Use E-ZPasses and Parking Permits While Driving City-Owned or Personally-Owned Vehicles on City Business
This is an audit on the controls of the Department of Homeless Services over its monitoring of the Homebase program, which endeavors to help familites overcome immediate housing problems that canr esult in homelessness.
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.
An audit report was filed on October 19, 2012 on the Department of Housing Preservation and Development's (HPD) administration of its family self-sufficiency Escrow account. It was determined that HPD processed disbursements in accordance with its bank account procedures and performed the requisite bank reconciliations in a timely manner. However, HPD does not ensure that subaccounts are established and maintained for program participants, or that subaccounts reflect accurate and up-to-date totals. Recommendations were made to tighten its operations and accounts.
In 1985, Housing Preservation and Development received permission from the New York City Department of Finance to establish a bank account in order to make loans
available to homeowners through the 8A Loan Program which was originally federally funded.
Audit Report on the Department of Housing Preservation and Development's Monitoring of Building Owners' Compliance with Affordable Housing Provisions and Requirements
The Office of the Comptroller has audited the Department of Housing Preservation and Development to determine whether it has complied with the key provisions of Local Law 29 of 2007, Local Law 7 of 2011,
and Section 27-2153 of the Administrative Code. These audits are performed to ensure that City agencies are complying with City laws.
Audit Report on the Department of Parks and Recreation's Controls over Its Disaster-Related Costs That Could Be Reimbursed by the Federal Emergency Management Agency
An audit report was filed on December 5, 2011 on the Department of Park's and Recreation's controls over the awarding of concessions. It was determined that Parks needed to improve management of its concession solicitation and award process to ensure that: contracts are executed in a timely manner, concessions are enabled to continuously operate, viables bids and proposals are accepted, and solicitations are competitive. It was recommended that Parks tighten its operations and improve its oversight so that concessions are appropriately handled and awarded.
Audit Report on the Department of Parks and Recreation's Monitoring of Its Employees Who Use E-ZPasses and Parking Permits While Driving City-Owned or Personally-Owned Vehicles on City Business
From an audit conducted on the New York One, LLC, it was found that New York One lacked sales records and adequate internal controls over the collecting, recording, and reporting of revenues generated from its carousel operations. In addition, the sales reports were inadequate and New York One failed to comply with agreement provisions. The Department of Parks and Recreation also failed to efficiently oversee the company and recommendations have been made to both parties to try to rectify these problems.
The Department of Parks and Recreation's Capital Division implements and executes projects contained in the Department's capital plan and are funded by various sources and are approved by the NYC Office of Management and Budget. This audit determines whether the Department is executing and supervising these projects in a timely and cost-efficient manner.
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.
From an audit conducted on the Department of Sanitation, it was determined that the department has adequate controls over the billing, collecting, depositing, and disbursing of funds located in the Special Events Clean-Up account. However, the department neglected the existence of other accounts and did not follow the fiduciary account agreement.
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
An audit report was filed on March 12, 2013 on the Department of Sanitation's oversight of construction management consultants. It was determined that the Department is effectively monitoring construction management consultants to ensure that work is being performed effectively and in a timely manner with the exception of the Bureau of Engineering, which is not doing so. The three projects associated with the Department's Bureau of Long Term Export and Waste Management Engineering were completed on time, however, the three projects associated with the Bureau of Engineering were delayed for up to six years and resulted in the payment of more than $13 million to construction management consultants. Recommendations were made to rectify these issues.
The Office of the Comptroller has audited the Department of Small Business Services to determine whether it has adequate controls to ensure that business certified as Minority and Women-Owned
Business Enterprises meet the necesary qualifications.
The office of the comptroller has audited the Department of Transportation's controls over payments made to consultants to ensure that they are adequately supported. They audit City agencies such as
this as a means of ensuring agency compliance with regulations and accountability for resources.
From an audit conducted on the Department of Transportation (DOT), it was found that DOT officials adequately apply and follow all procedures and controls for an efficient performance. However, there are weaknesses in the calculation of test indicators and the check of those indicators. Recommendations have been made to try to solve these issues.
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.
An audit report was filed on May 4, 2012 on the Design Commission's controls over the design review process. It was determined that the Commission did not have adequate controls over the design review process to ensure that the process was completed in an efficient manner. The Commission also did not formally factor in cost-benefit considerations when requesting design changes. Recommendations were made to rectify these issues.
The Housing Preservation and Development Information System has become a multi-module system with a central repository of information on private and City-owned residential properties and registered property owners. The system design allowed for future enhancements and upgrades. It also met overall goals as stated in the original system justification. However, it did not follow a formal system methodology.A user satisfaction survey revealed that 57 percent of respondents would like to see changes made to HPDInfo.Lastly, the Department does not have procedures in place to ensure that security violations are recorded, documented, and reviewed.
An audit report was filed on June 12, 2007 on the development and implementation of ACCESS NYC by the Department of Information Technology and Telecommunications (DoITT). The audit was conducted on the development and implementation of the Integrated Human Service System (IHSS), now known as ACCESS NYC, by DoITT. It is an online screening tool that supports 21 government programs, enabling the public to learn about the programs and benefits for which they may be eligible, and is provided in many different languages. It was determined that the development and implementation of the system met specifications, was on schedule, and was delivered within projected costs. It is operational and meets initial business and system requirements. One issue is that foreign language users are redirected from the Web links to only the English language information. It was recommended that agencies responsible for translating source information into each foreign language available do so.
This current audit is focused on the Department of Finance's implementation of Computer Assisted Mass Appraisal System and whether it will meet the initial business
and system requirements, and overall goals.
This audit report on the Development and Implementation of the Department of Investigation Livescan Fingerprint System determines whether Livescan meets the DOI's
initial business and system requirements for capacity to transmit information to and receive information from the New York State Division of Criminal Justice
Services.
An audit report was filed on May 23, 2006 on the development and implementation of the legal tracking system by the Administration for Children's Services (ACS). The goal of this legal tracking system (LTS) by the Division of Legal Services (DLS) of ACS is to create a comprehensive, integrated system for DLS, with one shared database and separate modules for each unit. It was determined that the system functions reliably and accurately but was still incomplete and needed improvements. Recommendations were made to rectify these issues.
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.
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.