From an audit conducted on the Social Service Employees Union Local 371 Administrative Fund, it was found that the Administrative Fund complied with general procedures and requirements of the Comptroller's Directive #12, Employee Benefit Funds - Uniform Reporting and Auditing Requirements. However, there is a lack of written policies regarding the completion of employee time records and the Administrative Fund did not adequately authorize checks, as required by the Administrative Fund's Trust Agreement. Recommendations have been made to try to rectify these issues.
This is an audit on the financial and operating practices of the Legal Services Fund and the Educational Fund for Fiscal Year 2008. The Legal Services Fund received
$3,900,521 for legal benefits, and the Educational Fund received $332,269 for educational benefits for Fiscal Year 2008.
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.
This report analyzes the data from the City's Comprehensive Annual Financial Reports and fiscal notes to study the rise/fall of pension costs in the City over the past decade. Government contributions to pensions has become an issue in the wake of the recent recession and the City, facing large budget gaps, is no exception.
From an audit conducted on the Department of Probation, it was found that the Department has met the overall goals described in its 2003 Information Technology Strategic Plan. However, some features implemented by the plan lack quality control and in-house capabilities. Recommendations have been made to help rectify the situation.
From an audit conducted on the New York City Law Department, it was found that the Department complied with rules governing the authorization of overtime and that the Department has adequate internal controls. But the Department did not comply with the Citywide Agreement's overtime cap, leading to employees receiving an inaccurate amount of money. Recommendations have been made to solve the problem.
This audit determined whether DOF is properly calculating and applying J-51 tax exemption and tax abatement benefits. The scope of this audit covered tax
assesments for properties in the borough of Brooklyn for Fiscal Year 2010.
This follow-up audit determined whether the Administration for Children's Services has implemented the nine recommendations made in a previous audit entitled
Audit Report on the Development and Implementation of the Legal Tracking System by the Administration for Children's Services.
This audit determined whether ther 12 Bronx Community Boards are complying with certain inventory procedures for office equipment as set forth in the Department of Investigation's
Standards for Inventory Control and Management and are maintaining effective internal controls systems over equipment inventory as required by Comptroller's Directive
#1.
This audit determined whether the Bronx Borough President's Office is complying with certain inventory procedures for office equipment as set forth in the Department of Investigation's
Standards for Inventory Control and Management and are maintaining effective internal controls systems over equipment inventory as required by Comptroller's
Directive #1.