The United Nations Development Corporation provides office and residential space in areas surrounding the United Nations headquarters. The UNDC is under two lease agreements administered by the Economic Development Corporation. These lease agreements require the UNDC to pay three separate rents to the City. This audit determines whether the payments were paid on time and whether the UNDC followed with the requirements on its lease.
Due to a 1972 lease agreement, the New York Yankees are responsible for caring for Yankee stadium and for paying the City rental income. They also are required to notify the Comptroller's Offcie of all claimed maintenance credits. This audit determines whether the Yankees have been following with the requirements of its lease agreement.
The Board of Correction promotes minimum standards for custody, correction, health and mental care, treatment, supervision, and discipline of all people in correctional facilities. This audit determines whether the the BOC followed with purchasing, timekeeping, and payroll policies and procedures.
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.
The Sheriff's Office is the main civil law enforcement agency enforcement agency for New York City. This audit determines whether the Sheriff's Office has implemented the six recommendations made in a previous audit, Audit Report on the Effectiveness of Child Support Enforcement Services Performed by the Office of teh Sheriff.
An audit report was filed on June 30, 2008 on Non-Pedagogical Pensioners of the New York City Department of Education working for the City after retirement. 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 Board of Education Retirement System, and to quantify amounts of any improper payments to these individuals. The audit found five pensioners who received $45,492 in pension payments 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 New York City Pensioners working for New York State 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 New York State and illegally collecting a pension from a New York City Retirement System and to quantify amounts of any improper payments to these individuals. The audit determined that 20 pensioners received $356,458 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 cash and firearm custody controls of the Manhattan Property Clerk Division (PCD) of the Police Department. The audit determined whether the PDC of the NYPD has adequate controls over the custody, return, and disposition of cash and firearms. It was determined that the Manhattan PCD's controls of cash are generally adequate. However, the controls over the custody, return, and disposition of firearms were inadequate and require immediate attention to address its serious issues, listed in the report. Recommendations were made to rectify these issues.
An audit report was filed on June 27, 2008 on the compliance of Brooklyn Baseball Company (BBC), L.L.C., with its lease agreement for the period November 1, 2004 to October 31, 2006. This audit determined whether BBC paid the City the rent due in accordance with the lease agreement and complied with other provisions of the agreement. It also determined whether BBC implemented the recommendations made in the priod audit (FM05-080A, January 27, 2006). It wad determined that BBC maintained the required property and liability insurance that named the City as an additional insured party, contributed required payments into a sinking fund, and submitted required reports on time. BBC also paid required water and sewer charges and reimbursed the City for electricity use. However, BBC underreported actual attendance to Parks and failed to pay fees in special event net income. Only one of the prior audit's three recommendations was implemented. Recommendations were made to rectify these issues.