An audit report determining whether the Department of Finance has procedures ensuring that real properties in Queens listed as Tax Class 1 are correctly classified.
An audit report to monitor the use of procurement cards of the Department of Transportation and to see whether the Department has adequate control over its usage.
An audit report on the development and implementation of the Paperless Office System, which acts as a single data entry point for Department programs, by the Human Resources Administration.
A surge in fiscal year 2005 revenues is enabling the City to end the current fiscal year with a surplus of $3.3 billion. The fiscal budget for 2006 presented by the Mayor
would use the entire surplus to balance the FY 2006 budget.
This is an audit of the Department of FInance's oversight of the Industrial and Commerical Incentive Program. The Department properly calculates the amount of individual
exemptions. However, there are significant weaknesses in the administration of the program.
This is an audit to determine whether the New York Foundling Hospital spent funds in accordance with the terms of its contracts awarded by the Administration for
Children's Services.
This is an audit to identify New York City pensioners who may be illegally re-employed by New York State (double dippers or disability violators) and to quntify the
amounts of any improper payments to individuals who appear to be violators of RSSL 211 and 212 or NYC Charter 1117.
This is an audit on Citywide energy conservation efforts by the Department of Citywide Administrative Services. The office does not have adequate standards and procedures
to ensure that the City implements effective energy conservation programs in accordance with Mayoral Directive no.89-1.
This audit determined whether the Office of the Sheriff effectively carried out its responsibilities of serving summonses and subpoenas for child supposrt as outlined in
its written agreement with the Human Resources Administration.
This report determined whether the Queens Borough Public Library expenditures funded by City appropriations were valid and accurate. The Library uses funds from City
appropriations for general operating expenditures such as payroll, fringe benefits, book purchases, supplies, and equipment.
This is an audit report to identify New York City Police Department pensioners who may be illegally re-employed (double-dippers or disability violators) and to quantify
the amounts of any improper payments to individuals who appear to violate RSSL 211 and 212 or New York City Charter 1117.
The Comptroller's Office performed an audit to identify New York City Employee's Retirement System pensioners who may be illegally re-employed (double-dippers or disability volators)
and to quantify the amounts of any improper payments to individuals who appear to be violators of New York State Retirement and Social Security Law (RSSL) 211 and 212 or New York
City Charter 1117.
This is an audit to identify NYC Department of Education pensioners who may be illegally re-employed (double-dippers or disability violators) and to find out the
amounts of improper payments to individuals who may be violating RSSL 211 and 212 or NYC Charter 1117.
This is an audit report to identify New York City pensioners who may have illegally returned to public service as consultants (double-dippers or disability violators)
and to quantify the amounts of any improper payments to individuals who appear to be violators of RSSL 211 and 212 or New York City Charter 1117.
This is an audit to determine whether the Department of Finance has adequate procedures in place to ensure that mixed-use properties in the borough of Bronx that
are listed as Class 1 on the assessment rolls are correctly classified. The scope of this audit covered tax assessments for Fiscal Yeaer 2005.
This report determined whether the Human Resources Administration Contract Management Unit adequately monitored the home attendant and housekeeping services provided
by its vendor agencies in Fiscal Year 2004.
This audit determined whether Hammonds Cove complied with its License Agreement with Parks by maintaining adequate internal controls over the recording and reporting
of gross receipts, properly calculated and paid all required license fees when due, and complied with the other major terms of its agreement, pertaining to capital
improvements, documentation, authorizations, and approvals.
This is an audit of the billing and recording on ambulance transport fees by the Fire Department of the City of New York. The FDNY contracted with Accordis, Inc, to provide medical billing,
insurance determination, and collection services in regard to medical claims for ambulance transports.
The audit determined whether the Riverside Beach Restaurant Corporation, doing business as Pier 70 Cafe, had adequate internal controls over cash receipts, properly
reported gross receipts, properly calculated the fees due the City, and complied with certain provisions of its Permit Agreement with the Department of Parks and Recreation.
This audit determined whether the Department of Education adequately monitors bus contractors to ensure that they comply with safety regulations as they relate to school
buses.
This audit evaluated how well the Department of Housing Preservation and Develoment worked with developers participating in its New Foundation Homeownership Program
to help expedite required regulatory approvals.
This audit determined how well the Department of Information Technology and Telecommunications 311 Citizen Service Center received calls, with an average wait time
of 8 seconds per call, and answered 90 percent of those calls within 30 seconds.
This audit determined the effectiveness of certain estate management practices of the Kings County Public Administrator. The KCPA adequately handled certain estate
management responsibilities for estates closed in Fiscal Year 2004.
The Comptroller's Office is required to audit all rental credits claimed by the New York Yankees for the maintenance of City-owned Yankee Stadium. Under the terms of the
lease, the Yankees are responsible for the care and upkeep of Yankee Stadium, and the costs incurred by the Yankees for maintaining the stadium are offset against any rental
income due the City from the Yankees.
The Comptroller's Office performed an audit to identify New York City Teachers' Retirement System pedagogical pensioners who may be illegally re-employed
(double dippers or disability violators), and to quantify the amounts of any improper payments to individuals who appear to be violators of New York State Retirement
and Social Security Law 211 and 212 or New York City Charter 1117 during calendar year 2003.
The Comptroller's Office performed an audit to identify New York City Fire Department Pension Fund retirees who amy be illegally re-employed (double-dippers or disability
violators) and to quantify the amounts of any improper payments to individuals who appear to be violators of NYS RSSL 210 through 216 or NYC Charter 1117.
This audit determined whether payments to cultural institutions for pass-through New York City-funded capital construction projects monitored by the NYC
Department of Design and Construction were accurate, documented, and legitimate.
An audit report determining the adequacy of certain practices about concerning the enforcement of civil judgments by the Sheriff's Office, which had combined with the Department of Finance in 1995.
A follow-up audit of the financial and operating practices of Richmond County Public Administrator (PA) Office. This audit was to determine whether the PA had imposed the 17 recommendations made in the Audit Report on the Financial and Operating Practices of the Richmond County.
An audit report determining whether the Department of City Planning accounted for the revenues and expenses of the 72nd Street Subway fiduciary account.
An audit report reviewing the timeliness of passing judgement in the Bronx office of the Environmental Control Board. This audit is to ensure that the resources are used efficiently and beneficial to the public.
A follow-up audit of the Department for the Aging to see whether it had implemented the 16 recommendations made in the Audit Report on the Monitoring of Senior Citizen Center Conditions by the Department for the Aging.
An audit report seeing whether the Department for the Aging payments were valid and accurate and whether its transportation service providers were compliant with their contract.
An audit report seeing whether the Department of City Planning accounted for the revenues and expenses of the Penn Center Subdistrict fiduciary account and ensured that its funds were used according to the fiduciary agreement.
An audit report overseeing the New York City Law Department's controls over its personnel, payroll, and timekeeping practices and overseeing its compliance with City rules.
An audit report to see if the Department of Finance is properly granting tax reduction benefits to those under the Industrial and Commercial Incentive Program.
An audit report determining whether the Department of Education's procurement policies were followed for goods and services purchased by schools in Regoins 6 and 7.
An audit report on the Department of Education's procurement policies and to see if they were followed for the goods and services by schools in Regions 1 and 2.
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)
A quarterly cash report for the City of New York for the period April-June 2005, the second quarter of fiscal year 2005. Various highlights of the year are included. The fourth quarter of fiscal year 2005 had cash balances significantly in excess of of the cash balances during the fourth quarter of fiscal year 2004.
An audit report in which an analysis was conducted to provide data on the overall financial activities of 97 union-administered funds that received City contributions during Fiscal Year 2003.
From an audit conducted on the USTA National Tennis Center Inc., the USTA has generally followed the provisions of its lease agreement with the city and has adequate controls over its revenue collection and reporting functions. The USTA made appropriate payments, but understated its revenue and must establish guidelines for issuing and reporting this data to the city.
This report provides a comprehensive examination of data regarding claims filed against the City in Fiscal Year 2004 and analyzes recent claims trends. It also provides preliminary data for Fiscal Year 2005.
From an audit conducted on the Salvation Army and the Department of Homeless Services, it was found that the Salvation Army maintained adequate records to support expenses and amounts billed to the Department for the operation of the Carlton House. The Salvation Army complied with some contract provisions and spent its funds reasonably, but did not follow other contract terms. In addition, the Department did not amend the contract and submit it for approval when it increased the pay rate of the Salvation Army.
From an audit conducted on the New York Public Library, it was found that the Library's expenditures funded by City appropriations were valid and accurate. The Library also maintained adequate files and documentation, but it has problems in its purchasing practices, inventory management, and record-keeping of computer equipment.
This report assesses the debt condition of the City of New York in accordance with Section 232 of the City Charter. The Charter requires the Comptroller to
report ont he amount of debt the City may responsibly incur for capital projects during the current fiscal year and each of the three succeeding fiscal years.
Audit conducted on the Telebeam Telecommunications Corp., which provided the required public service advertising that it promised in the Franchise Agreement with NYC but did not comply with the rest of the agreement, underreporting funds and revenue. DOITT must keep a stronger watch on Telebeam.
According to William C. Thompson, Jr., the Comptroller of New York City, the City completed its fiscal year with a General Fund surplus, as determined by Generally Accepted Accounting Principles. The General Fund is an indicator of the financial activity and legal compliance of the City.
An audit report was filed on December 7, 2004 on the financial and operating practices of the Brooklyn Borough President's Office. It was determined that the Office generally adhered to Comptroller Directives, City Time and Leave Regulations, and the PPB rules. There were no instances of improper money usage. Recommendations were made to correct errors with employee leave balances and compensatory time. (FP04-058A)
An investigation was conducted to determine whether the 12 Manhattan Community Boards were following with the procedures, which were set up by the Office of Payroll Administration, for payroll, timekeeping, purchasing, and inventory. The results of the audit show that the 12 Boards had been following the procedures; however, there were problems with how those procedures were followed.
This audit was held in order to determine whether the Department of Finance, which administers and enforces tax laws, had adequate procedures to ensure that mixed-use properties in Staten Island listed in Class 1 were correctly classified. The results of this audit finds that the Department does not have adequate procedures for Class 1 but does have adequate procedures for Classes 2, 3, and 4.
The November Modification to the Fiscal Year 2006-2009 Financial Plan shows substantial increases in Fiscal Year 2006 revenues and trims a large budget gap projected for Fiscal Year 2007.
The most notable changes in the November Modification include a significant increase in the revenue forecast, the impacts of the collective bargaining agreements reached in October and November, and the recognition of a one-time benefit
stemming from the implementation of a new State policy designed to limit growth in the local share of Medicaid expenses.
An audit report was filed on December 16, 2004 on the Highbridge Advisory Council's compliance with certain financial provisions of its contract with the Administration for Children's Services (ACS). It was determined that ACS did not take adequate measures to keep Highbridge in check. It was recommended that ACS expedite its reviews of Highbridge's financial actions, keep a closer watch on Highbridge audit reports, and establish a cost-allocation methodology for sponsors. (ME04-073A)
An investigation was conducted to determine whether the New York County District Attorney's Office had control over its Other Than Personal Services expenditures to ensure that they were valid and that payments were executed. The results of this investigation claims that the Office has adequate control, though there were some weaknesses in its controls, which were identified in this report.
An investigation was conducted to determine whether the Kings County District Attorney's Office was complying with City guidelines for payroll, personnel, timekeeping, purchasing, and inventory control. The results of the investigations proves that the Office had been compliant with the guidelines; however, there were several times in which the guidelines were not followed, which are addressed in this report.
The Comptroller's Office is required to invesitgate all rental credits claimed by the New York Yankees for the maintenance of Yankee Stadium. The results of the invesitgation finds that the rental credits for the fourth quarter of 2004 had been overstated by $163,860.18.
An investigation was held to determine whether the Queens County District Attorney's Office was following with certain procedures set by the Comptroller's Internal Control and Accountability Directives for payroll, timekeeping, purchasing, and inventory. The investigation found that the Office followed such procedures , though there were minor weaknesses, which are addressed in this report.
An investigation was conducted on the Automated City Register Information System to search records and view documents for properties in Manhattan, Queens, Bronx, and Brooklyn. This System was placed to improve access to information. The results of the investigation show that the System met the system requirements; however, it had not hire a consultant, as recommended by the Comptroller's Directive, and therefore does not have adequate control to identify improper user IDs.
An investigation was conducted to determine whether the Brooklyn Baseball Company LLC paid the City the rent due as said in its lease agreement and whether they had implemented the recommendations made in the Audit Report on the Compliance of Brooklyn Baseball Company LLC with Their Lease Agreement. The results of the investigation show that the Company maintained teh required insurance. Unfortunately, the Company still violated its lease agreement where they based their attendance on ticket count rather than turnstile count.
From an audit conducted on the Municipal Employees Welfare Fund of the International Union of Operating Engineers, Local Union 15, 15A, and 15C, it was found that the Fund complied with procedures and requirements set forth in the Comptroller's Directive 12, as well as other applicable guidelines. However, there are weaknesses in the Fund's financial and operating practices, and recommendations have been made to rectify these issues.
From a follow-up audit conducted on the Department of Buildings (DOB), it was found that the DOB did not implement a majority of the recommendations given to them. They have not improved their security and continue to lack a backup generator and efficient procedures. Recommendations have been made to address these issues.
From an audit conducted on the New York City Marketing Development Corporation, it was found that the Corporation accurately reported revenue and expenses. However, proper payments still need to be made and funds need to be reported with formal procedures. Recommendations have been made to rectify these issues.
From an audit conducted on the Department of Education (DOE), it was found that the DOE is adequately administering the high school admissions process. However, the training of middle school guidance counselors can be improved, as there are weaknesses in their role in the process. Recommendations have been made to rectify these issues.
This follow-up audit determines whether the Office of Actuary has implemented the 6 recommendations presented in a previous audit, Audit Report on the Financial Practices of the Office of the Actuary.
This audit determines whether the Staten Island Yankees paid the NYC Economic Development Corporation the rent in accordance with lease provisions and whether the payments were paid on time. The audit finds that they maintained the required property and liability insurance but did not determine whether they owed the Corporation for rent due to weaknesses in their records.
This audit determines whether the Financial Information Services Agency complies with certain payroll, personnel, timekeeping, purchasing, and inventory procedures.
An audit report was filed on May 23, 2006 on the development and implementation of the legal tracking system by the Administration for Children's Services (ACS). The goal of this legal tracking system (LTS) by the Division of Legal Services (DLS) of ACS is to create a comprehensive, integrated system for DLS, with one shared database and separate modules for each unit. It was determined that the system functions reliably and accurately but was still incomplete and needed improvements. Recommendations were made to rectify these issues.
An audit report was filed on May 24, 2006 on the Department of Education's (DOE) compliance with fire and safety mandates in elementary schools. State law requires the schools to conduct at least 12 fire drills during the school year, of which 8 must be conducted before December 1. In addition, at least 1 of the 12 fire drills must be performed during a lunch period or should include instructions in the procedure to be followed in the event that a fire occurs during a lunch period. It was determined that DOE was generally in compliance with fire and safety regulations in most areas. However, not all schools were in compliance with the requirements, and discrepancies were discovered between fire drill records and OSID data in these schools. Recommendations were made to rectify these issues.
An audit report was filed on May 24, 2006 on the administration of the Employee Blood Credit Program fiduciary account by the Department of Citywide Administrative Services (DCAS). This audit determined whether DCAS accurately accounted for the revenues and expenses of the fiduciary account for the Employee Blood Credit Program and ensured that all funds were used in accordance with New York City's Blood Credit Prgram rules and related guidelines. It was determined that DCAS properly accounted for the revenues and expenses of the account and used account funds in accordance with Program rules and guidelines. There were some issues regarding the ongoing purpose of the funds and the reimbursement of the General Fund. Recommendations were made to rectify these issues.
An audit report was filed on May 24, 2006 on the New York Yankees rental credits for the second quarter of 2005 (April 1 to June 30, 2005). The Comptroller's Office is required to audit all rental credits claimed by the Yankees for the maintenance of City-owned Yankee Stadium. Under the terms of the lease, the Yankees are responsible for the care and upkeep of Yankee Stadium; the costs incurred by the Yankees for maintaining the stadium are offset against any rental income due the City from the Yankees. Thus, every approved dollar spent and accounted for as a rental credit for the maintenance of the stadium results in a dollar-for-dollar decrease in the rent due the City. It was determined that the rental credits submitted for the second quarter of 2005 were overstated by $72,492.24. Recommendations were made to rectify this issue.
This audit determines whether the Office of Emergency Management complied with personnel, payroll, timekeeping, and small-procurement policies and procedures. The audit finds that it has followed the procedures; however, there were weaknesses in its timekeeping and purchasing procedures.
This audit determines whether the Landmarks Preservation Commission is complying with the proper procedures regarding its Other Than Personal Service expenditures. The audit finds that the Commission followed the proper procedures, though there were some problems.
This audit determines whether the Department of Education accurately accounted for revenues and expenses of the Pupil Transportation Retainage fiduciary account and ensured that all funds are used in accordance with its agreement.
This audit determines whether the Department of City Planning is following with certain payroll, personnel, timekeeping, purchasing, and inventory procedures. The audit finds that the the Department has been following with the procedures, though it did not always comply with them.
The Comptroller's office is required to audit all rental credits claimed by the New York Yankees for the maintenance of City Owned Yankee Stadium. Under the terms of the lease, the Yankees are responsible
for the care and upkeep of Yankee Stadium.
The office of the comptroller has audited the management of the City Geographic Information System and the monitoring of its Citywide projects by the Department of Information Technology and Telecommunications
(DoITT).
In accordance with the responsibilities of the Comptroller contained in Chapter 5, section 93 of the NYC Charter, the office has audited the conditions under which animals are sheltered by Animal Care and Control
of YC and the level and success of AC&C's efforts to promote the adoptions of animals from its shelters.
The office of the comptroller has conducted an audit to determine whether the payments by the Administration for Children's Services for children with disabilities in residential facilities were accurate,
documented, and legitimate.