An audit report was filed on January 30, 2008 on the financial and operating practices of the Department of Parks and Recreation for the West 79th Street Boat Basin. Parks is responsible for managing, operating, and maintaining the Boat Basin in Riverside Park, on the east bank of the Hudson River. It was determined that there was a total disregard for internal controls over the collection, recording, and reporting of revenues generated from all sources. Parks also allowed an environment to exist in which irregularities appear to have occured, and many red flags were raised. Questions were also raised as to whether fraud may have occurred at the Boat Basin. Operations at the Boat Basin were determined to be extremely disorganized and lacking. Recommendations were made to rectify these issues.
An audit report filed on August 2, 2005 of the administration of payments in lieu of taxes (PILOTS) under Economic Development Corporation (EDC) and Industrial Development Agency leases. It was determined that PILOT amounts were properly accounted for. It was recommended however, that Office of Management and Budget and EDC ensure payments to the City treasury, and Department of Finance keep a tighter check on PILOTS and their administration. (FM05-125A)
This audit determined whether the Financial Information Services Agency complied with certain purchasing procedures as set forth in the New York City Charter, the New York City
Comptroller's Internal Control and Accountability Directives.
NYC's Borough Presidents are elected by the people of their respective boroughs for a four-year term. Each President has the power to prepare and review budget proposals, recommend capital projects, hold public hearings, consult with the Mayor and City Council, review and recommend applications and proposals that affects the borough he or she represents, provide assistance to the borough's community boards, monitor and make recommendations regarding the performance of services in the borough, and propose legislation to be introduced to the City Council. This audit determines whether the Queens Borough President's Office has been following the cash control procedures set in the Comptroller's Office Directive 11.
The Department of Education provides education for students from pre-kindergarten through 12th grade. A large part of the Direct Student Services that the DOE provides are made up of Related Services, which are services required to assist a student with a disability. This audit determines whether the DOE has made efforts to contract with Related Service providers.
Local Law 20 addresses the incidence of cardiac arrest outside medical settings. The Law states the placement of automated external defibrillators (AEDs) in public areas for easy access. The Law requires the Department of Parks and Recreation to place AEDs in City-operated parks. An AED analyzes the rhythm of the heart and determines whether an electric shock is needed to be delivered. This Law and teh Department of Health and Mental Hygiene require that personnels must be trained in using the AED. The results show that the Department of Parks and Recreation followed the rules in which AEDs must be placed around parks. However, it did not provide adequate checks to see whether the AED was functioning properly.