Comptroller's Office's analysis and comments on New York City's Fiscal Year 2019 Executive Budget including revenue forecasts and expenditure estimates
Office of the New York City Comptroller’s (Comptroller’s Office) Claims Report for fiscal year (FY) 2018, covering July 1, 2017 through June 30, 2018. This report examines claims filed against and on behalf of the City of New York, outlining trends by claim type.
This analysis uses data derived from the Census Bureau to pinpoint the communities where disparities in internet access may reduce self-response rates to the Census and potentially result in an undercount.
Detailed analysis of NYC's cash balance projection as of June 2018, outlining expected cash balances in the NYC central treasury from June 1 to September 28, 2018, and incorporating guidance provided in the FY19 Executive Budget.
To inform the City’s rulemaking process for Local Law 97, the Office of the New York City Comptroller reviewed how emissions calculations and the use of Renewable Energy Credits should be best structured to maximize LL97’s climate, environmental, economic, and health benefits.
To inform the City’s rulemaking process, the Office of the New York City Comptroller reviewed how emissions calculations and the use of Renewable Energy Credits should be best structured to maximize LL97’s climate, environmental, economic, and health benefits.
New York City’s housing challenges have shifted from abandonment and disinvestment to gentrification and skyrocketing rents – the NYC Department of Housing Preservation and Development has financed the development and preservation of hundreds of thousands of affordable homes
This report proposes the State adopt legislation that creates a new “Basement Resident Protection Law” to provide immediate physical and tenant protections to New Yorkers living in basement units, with clear rights and responsibilities for basement owners and dwellers...
This audit on the Effectiveness of the Compliant Inspection Program for Food Establishments by the DOHMH determined whether it effectively followed up on complaints against food establishments. The Program of BFSCS is ineffective in following up on complaints against food establishments.
The objective of this audit was to determine whether the New York City Department of Citywide Administrative Services (DCAS) complied with Local Law 2 of 2016 for the establishment and administration of the Nonpublic School Security Reimbursement Program (NPS).
The audit found that the Human Resources Administration (HRA) appropriately reimbursed Career Pathways providers for achieving aggregate milestones and interacted with providers in monitoring the services provided to clients.
This audit identified areas in which DPR could improve its oversight of its recreation centers to help ensure that equipment is maintained in satisfactory condition.
The Department of Homeless Services (DHS) had limited success in convincing the homeless individuals encountered during the sweeps[1] of homeless encampments to enter temporary shelters.
The audit found that the Department of Health and Mental Hygiene (DOHMH) established testing and vaccination services in communities most affected by COVID-19, as required.
The Department of Consumer and Worker Protection (DCWP), formerly the Department of Consumer Affairs (DCA), seeks to protect and enhance the daily economic lives of New Yorkers to help create thriving communities. The emergency rule makes it illegal to increase prices by 10 percent or more...
The objective of this audit was to determine whether the Human Resources Administration (HRA) has adequate oversight over its Homebase Homelessness Prevention Program.
The audit scope period, Fiscal Years 2019 and 2020 (July 1, 2018 through June 30, 2020), Queens County DA, the QCDA, the objective of this audit was to determine whether the QCDA maintained adequate fiscal controls over its Personal Services (PS) expenditures.
Our audit found that not all of the Manhattan Community Boards complied with the City Charter requirements relating to public meetings and hearings and to maintaining websites.
Our audit found that not all of the Staten Island Community Boards complied with other City Charter requirements relating to public meetings and hearings and maintaining websites.
Audit Report to determine whether the Staten Island Mental Health Society's personnel have been properly screened through the Statewide Central Register of Child Abuse and Maltreatment.
Presentation of the audit report on the safety of New York City Department of Park and Recreation’s public swimming pools to verify whether the Department of Parks and Recreation manages and preserves outdoor public swimming pools in a way that ensures the safety of pool patrons.
Audit report of the New York City Department of Homeless Services (DHS) to control if homeless shelters intended for families with children guarantee the safety and wellbeing of infants.
Presentation of the audit report of the New York City Department of Education to verify whether the agency knew the specific benchmarks for managing the cited standards for in-person instruction during the COVID-19 pandemic.
an audit of the Richmond County District Attorney’s Office’s (RCDA’s) compliance with relevant laws, standards, and guidelines regarding the provision of language access services to the non-English Language Preference (NELP) population.
The Queens County Public Administrator (QCPA) did not consistently comply with Internal Revenue Service (IRS) requirements for collecting and validating vendors’ tax information and IRS requirements for reporting income that it disbursed to several employees.
audit of the Queens County District Attorney’s Office’s (QCDA’s) compliance with relevant laws, standards, and guidelines regarding the provision of language access services to the non-English Language Preference (NELP) population.
Audit of the Queens Borough Presidents Office to determine whether it had adequate controls over its inventory of computers and related equipment in compliance with applicable rules and regulations.
The objectives of this audit were to determine whether NYCOA maintained adequate financial controls over its OTPS purchasing practices as required by NYC Comptroller’s Directives, NYCOA’s policies and procedures, PPB Rules and other applicable policies and procedures, and whether it maintained adequ
Audit of the Office of the Public Advocate (PAO) to determine whether the PAO maintains adequate financial controls over purchasing practices for Other Than Personal Service (OTPS) expenditures as required by the city's Procurement Policy Board rules and the Comptroller's Directives
Audit of the Board of Correction to determine whether the BOX maintained adequate financial controls over its purchasing practices for OTPS expenditures.
An audit report on Other Than Personal Service Expenditures of the Bronx County District Attorney's Office for July 1, 2004 to June 30, 2005 on whether the Office complied with purchasing and inventory procedures for OTPS expenditures as set forth in New York City applicable rules and guidelines.
The audit makes several recommendations that will improve DANY’s controls over its office equipment inventory. These appear in the body of this report.
This audit found that New York City Police Pension Fund’s (PPF’s) has established control procedures to detect and prevent improper pension benefit payments to or in the names of deceased recipients. The audit found two deficiencies in PPF’s control procedures.
The NYPD has made efforts to civilianize a number of positions within various units in the agency, those efforts have not been systematic and have been delayed when compared to the NYPD’s own timetables.
Audit report of the New York City Police Department to establish whether the agency has an effective management in place to account for its collection, recording, and reporting of seized property.
Presentation of the audit report of New York City Mayor’s Office to verify whether the agency comply with Local Law 27 which instructs that each City agency appoint a disability service facilitator to organize its efforts to comply with the Americans with Disabilities Act.
Audit Report on the New York City Housing Authority's Tenant Selection Process to determine whether new applicants awaiting NYCHA apartments are selected from certified waiting lists and meet screening requirements.
This audit was conducted to determine whether New York City (City) Health + Hospitals (H+H)[1] ensures that its facilities comply with applicable inventory rules and guidelines regarding its management of personal protective equipment (PPE) and other medical surgical supplies.
Presentation of the audit report on New York City Fire Pension Fund to determine if the Fire Pension Fund had enough management in place to control improper benefit payments to deceased recipients.
During Fiscal Years 2019 and 2020, NYCERS paid $5.26 billion and $5.31 billion, respectively, to approximately 165,000 benefit recipients. The objective of this audit was to determine whether NYCERS had adequate controls in place to detect and prevent improper benefit payments to deceased recipients
Audit to determine whether the Educational Construction Fund (ECF) had adequate oversight over the lessees’ compliance with the leases and other relevant agreements and that lessees paid ECF in accordance with the terms of the Lease Agreements associated with the East 57th Street project.
This audit found that EDC did not disclose over $224 million in expenditures as ferry-related in its audited financial statements and that EDC understated the City’s subsidy for the ferry operations by $2.08, $2.10, $3.98 and $4.29 for Fiscal Years 2018, 2019, 2020, and 2021, respectively.
The New York City (NYC) Department of Transportation (DOT) Design and Construction unit’s (D&C) protocols for identifying and prioritizing refurbishment inspection locations were generally adequate and equitable.
Among the greatest challenges facing New York City’s economy is the availability and affordability
of housing. Economic growth and stability in NYC depend upon the ability for workers and others
wishing to move into or within the city to find housing they can afford.
The objective of this audit was to determine whether the City’s Department of Finance (DOF) has controls in place to ensure that: (1) DOF can readily identify all Service Providers subject to the law’s requirement to collect the 911 surcharge...
he New York City (the City) Department of Finance (DOF) is responsible for administering the City’s tax and revenue laws. For Fiscal Year 2018, it reported collecting approximately $39 billion in revenue and valued more than one million properties worth a total market value of more than $1 trillion
The Department of Finance (DOF) is responsible for administering the Senior Citizen Homeowners’ Exemption (SCHE) Program which provides a partial property tax exemption for senior citizens who own one, two, or three family homes, condominiums, or cooperative apartments in New York City (the City).
Audit of the NYC DEP bureau of Water and Sewer Operations to determine whether it has adequate system security and access controls in place to protect the information its computer environment.
Audit Report on the New York City Department of Education to determine whether it has adequate controls in place to ensure that violent and disruptive incidents that occur at public schools attended by middle and high school students are accurately reported according to requirements
Presentation of the audit report on the New York City Department of Education to verify whether the agency has enough controls over lead testing of school water and needed remediation efforts.
The audit makes several recommendations that aim to improve DFTA’s controls over its payments to HCAs for home care services. These appear in the body of this report.
This audit was conducted to determine whether the New York City Administration for Children’s Services’ (ACS) Division of Preventive Services (DPS) properly secures personal information from unauthorized access and has adequate security controls over personally identifiable information (PII).
The audit makes several recommendations that will improve the MBPO’s controls over its inventory of computers and computer-related equipment. These appear in the body of this report.
Audit Report on the Manhattan Borough President's Office compliance with Comptroller's Directive #11 (Cash Accountability and Control) in their Topographical Bureau.
The New York City Department of Probation (DOP) is responsible for supervising adults and juveniles who are placed on probation by judges in the Supreme, Criminal, and Family Courts. This audit was commenced to determine whether DOP appropriately approved, authorized, and paid overtime in compliance
Audit of the office equipment inventory practices at the 12 Manhattan community boards, to ensure efficient operations and accountability for resources and revenues.
Our audit found that not all of the Queens Community Boards complied with the City Charter requirements relating to public meetings and hearings and to maintaining websites.
Audit to determine whether the Center expended City funds in compliance with Department of Cultural Affairs (DCLA) requirements, Comptroller’s Directives, and its own internal procedures, and whether it had adequate and effective internal controls over its financial and operational processes.
Audit of the Queens Economic Development Corporation to determine whether the QEDC maintaine dadequate controls over its fiscal operations complied with internal policies and procedures, bylaws and applicable city and state rules and regulations and expended city funds in accordance with contracts.
Audit report of New York City Office of the Special Narcotics Prosecutor to verify whether the agency retained sufficient fiscal controls over its City-funded Personal Service and Other Than Personal Service expenditures as demanded by applicable rules, regulations, policies, and procedures.
The audit found that the Kingsbridge Business Improvement District (BID) provides supplemental services, including sanitation services, holiday lights and seasonal decorations, marketing and special events, and streetscape and beautification.
Our audit found that not all of the 18 Brooklyn Community Boards complied with the City Charter requirements relating to public meetings and hearings, and to maintaining websites.
An audit of the development and implementation of the Department of Health and Mental Hygiene’s Disease-Tracking system, the Person Registry Information Management Environment system (PRIME). The system automates the collection, tracking, and analysis of disease reports in New York City.
Audit of HPD to determine whether HPD adequately monitors Marketing Agents' compliance with eligibility guidelines and established preferences of the City's Affordable Housing lottery.
Audit of DCAS development and implementation of the Archibus system to determine whether the system meets its overall goals and whether it has adequate functions to ensure that the information process is reliable and secure from unauthorized access.
Audit of the DYCD to determine whether it had adequate controls over its monitoring of the contracted crisis shelters' compliance with key provisions of their contracts and with applicable laws and regulations.
This audit was performed to assess the New York City Department of Transportation’s (DOT’s) procurement of the Brooklyn Bridge Rehabilitation of Approach Spans and Ramps and Painting of the Entire Bridge contract (Contract No. 20100016889 or Contract No. 6) ...
The objectives of the audit were to determine whether SBS had adequate controls over the award process for the NYC Small Business Continuity Loan Fund Program and complied with relevant rules and regulations.
Audit report of New York City Department of Sanitation’s awarding and monitoring of its contract with Cariati Developers Inc. to provide emergency adult food access program services in accordance with New York City procurement standards and with due diligence.
Audit of DPR to determine whether the agency has adequate controls over its Trees and Sidewalks Program to ensure sidewalks are repaired in a timely manner.
Report of an audit to determine whether the Dept of Parks and Rec adequately oversees Construction management consultants to ensure that capital project work is performed as planned and in a timely manner. The audit found that DPR needs to improve its oversight of contracted CMs.
Audit of HPD to determine whether HPD's selected contractors meet Procurement Policy Board requirements and HPD's criteria for prequalification and whether Open Market Orders are awarded in accordance with HPD's established criteria.
The audit found that DHS lacks adequate controls over critical aspects of its investigations to determine the eligibility of families with children for temporary housing assistance. Specifically, DHS did not ensure that its personnel complied with agency policy, guidelines and procedures, and with S
The objective of this audit was to determine whether DOHMH has adequate controls to ensure that initial inspections at UPK GCC centers are conducted in accordance with the agency’s policies and procedures. The audit found that DOHMH needs to strengthen its controls.
This audit was conducted to determine whether the Department of Health and Mental Hygiene (DOHMH) is effectively monitoring mobile food vendors’ compliance with applicable sanitary laws and regulations.
Audit report of the Department of Health and Mental Hygiene to check whether the agency adequately replied to and followed up on pest control complaints in a timely manner.
The objective of this audit was to determine whether the NYC Department of Finance (DOF) ensured that property owners reported cell site income on their Real Property Income and Expense (RPIE) Statements.
We conducted this audit to determine whether the Department of Environmental Protection (DEP) is accurately billing hotels for water and sewer usage and whether it is making efforts to collect all outstanding water and sewer usage fees from those properties.
Presentation of the audit report of New York City Department of Environmental Protection to verify whether the agency is properly managing the exemption from water and sewer charges granted to property owners and demanding property owners to recertify for the exemption.
In this audit we determined whether DOE complied with its Standard Operating Procedures and with the applicable Comptroller’s Directives regarding travel and conference expenses.
Audit report of the Department of Education to check whether the agency has sufficient controls in place to oversee the compliance of Strategic Distribution, Inc with its custodial supplies contract.
Presentation of the audit report of New York City Department of Education to confirm if the agency has enough management over its Medicaid claims to raise its Medicaid reimbursement revenue for special education services.