From this audit, it was found that the Seamen's Society for Children and Families complied with the provisions of day care home contracts set forth by the Administration for Children's Services. The society also successfully funded the day cares, but can work on problems, such as adequately overseeing its caretakers and registering students properly.
An audit report was filed on June 30, 2003 on the investigation of the New York City Fire Department in order to identify any pension fund retirees who may be illegally re-employed and to quantify the amounts of any impromper payments to these individuals. It was determined that there were five individuals who received $67,779 in pension payments during 2000 who were working past their applicable employment anniversary dates. It was recommended that these five individuals be investigated and if appropriate, aciton be taken against their crimes. (FL03-128A)
An audit report was filed on June 30, 2003 on the financial and operating practices of the Sergeants Benevolent Association Health and Welfare Fund for the fiscal year 2001. It was determined that the organization generally complied with the procedures and requirements set down by Directive 12, and its administrative expenses were reasonable. Some weaknesses were noted regarding lack of documentation and eligibility of members' dependents, and it was recommended they be rectified. (FL03-086A)
An audit report was filed on June 30, 2003 on the Financial and Operating Practices of the Local 444 S.E.I.U. Sanitation Officers' Association Security Benefits Fund. It was determined that the organization generally complied with the procedures and requirements set down by Directive 12, and its administrative expenses were reasonable. Some weaknesses were noted regarding lack of documentation and reporting, and it was recommended they be rectified. (FL03-151A)
This report determines whether Community School
District 15 complied with applicable Department of Education procedures for purchasing, imprest fund expenditures,
and timekeeping. District 15 generall complied with applicable Department procedures for purchasing. It generall
spent its funds on purchases that were reasonable and necessary for the operation of the schools and facilities.
It did not comply with certain provisions of the Standard Operating Procedures Manual for Financial Management Centers
pertaining to purchasing and inventory management. It also did not always follow timekeeping requirements of the
Chancellor's Regulations. There are several recommendations listed to address the issues in this report.
This audit report FL03-131A is for the Department of Homeless Services Over Its Computer Equipment.
The Department of Homeless Services has widespread problems with its computer inventory system. It has no writtten
policies and procedures for recording, reporting, and safeguarding its computer inventory. As a result of their poor
inventory control practices, $1,841,015 in computer equipment purchased during the audit period was not listed on the
Department's inventor records. Audit recommendations cannot be readily provided due to the extent of their problems.
It is clear that the entire system has to be overhauled.
Audit found that the New York City Health and Hospitals Corporation (HHC) Request for Leave forms
were present and approved for all annual and sick leave taken by the 40 employees that were used as a sample.
The sample tests for reviewing internal controls of Coney Island Hospital over personnel, payrol, and timekeeping
for its employees. Some personnel folders were imcomplete or contained inaccurate information. The report contains
several recommendations.
The audit of the New York City Housing Authority (NYCHA) reviewed the fairness and
efficiency of its process for determining tenant eligibility. NYCHA adequately handled its reponsibility
to provide a reasonably fair and efficient process for determining tenant eligibility. Areas of concern
include clarity of its public housing application form and placement of applicants in incorrect housing
priority categories.
This audit assesed the efficiency of the HIV/AIDS Services Administration (HASA) in processing client
applications for permanaent housing. HASA is not efficient in doing this, due to the audit findings. Case managers do not
track the progress of permanent housing applications filed with the Housing Unit. However, the
Human Resources Administration(HRA) officials acknowledged the problems identified during the audit and stated that
HASA has instituted changes. Severeal recommendations are made, which include that the Case Financial Assessment (CBCFA) packages are processed in a more
timely manner, and that supervisors track the timeliness in processing CBCFA packages.
This audit was to
identify New York City pensioners from the New York City Teachers' Retirement System (TRS), the New York City
Police Department Pension Fund (POLICE), and the New York City Fire Department Pension Fund (FIRE) who may be
illegally re-employed (double-dippers or disability violators). There were 24 individuals who violated applicable
sections of State and City laws such as RSSL 211 or 212 and 1117.