The Annual Financial Report presented by Comptroller William C. Thompson Jr. summarizes the City's economy in fiscal year 2006 and plans for fiscal year 2007.
This report includes descriptions and data on the flow of cash in New York City for the April to June quarter of fiscal year 2006. Included are the City's revenues, expenditures, savings, and spending regarding the cash that it uses.
Seaman's Society for Children and Families is a non-profit organization that provides foster care services to children under a contract with the Administration for Children's Services. This audit reviews the adequacy of the Society's controls over expenses, revenues, and days-of-care and whether the Society was paid based on the per diem rate payments.
This audit determines whether the New York City Police Department has adequate security controls that allow only authorized Management Information Systems Division staff to access the data center.
This report details the Comptroller's, William C. Thompson, Jr.'s, comments on the Fiscal Year 2007 budget and the financial plan for Fiscal Years 2007-2010. Although the budget is balanced for the year of 2007, there are projected expense increases with the financial plan.
This report describes the fiscal health of the New York City Off-Track Betting Corporation (NYCOTB). The NYCOTB is losing money, leaving no revenue for the City. This brings up the question of whether the City should sell the corporation.
This audit determines whether the Concord Family Services Inc managed the revenues received through its contract with the Administration for Children's Services and complied with the provisions of its contracts.
This report determined whether the Human Resources Administration effectively complied with its policies and procedures to recover those assets of public assistance recipients that can be
applied towards program expenditures and to recoup overpayments made to PA recipients.
This audit determined whether the Department of Youth and Community Development's payments under its contract with Covenant House for its Crisis Shelter program were alid and related to the operation of the
Crisis Shelter and whether DYCD's monitoring efforts of the Crisis Shelter's bed-utiliszation rate were adequate.
This report determinedw ehther the Civilian Complaint Review Board is completing its investigations of polica misconduct complaints in a timely manner and whether it is performing the required steps
in its investigations.
This audit assessed the development and implementation of Enterprise Asset Management System by the Fire Department and determined whether EAMS meets the overall asset and inventory
management goals and the business and system requirements of the FDNY and whether it also allows for future enhancement and upgrades.
This audit evaluated the Department of the Aging's oversight of the delivery of frozen meals under its contracts with Regional Aid for Interim Needs and Mid-Bronx Senior Citizen Center.
The objective of this audit was to identify NYC pensioners who may be reemployed as a consultant and illegally collecting a pension from a NYC retirement system - known as "double dippers or disability violators".
The objective of this audit was to identify NYC pensioners who may be reemployed by NYS and illegally collecting a pension from a NYC reitrement system - known as "double dippers or diability violators".
The objective of this audit was to identify NYC pensioners who may be reemployed by a City agency and illegally collecting pension from the New York City Fire Department Pension Fund - known as
"double dippers" or "disability violators".
The objective of this audit was to identify NYC pensioners who may be reemployed by a City agency and illegally collecting a pension from the NYC Department Police Department - known as
"double dippers" or "disability violators".
The objective of this audit was to identify NYC pensioners who may be reemployed by a City agency and ilegally collecting a pension from the NYC Employee's Retirement System known as "double dippers"
or "disability violators".
The objective of this audit was to identify NYC pensioners who may be reemployed by a City agency and illegally colecting a pension from the NYC Board of Education Retirement System known as
double dippers or disability violators.
The objective of this audit was to identify NYC pensioners who may be reemployed by a City agency and illegally collecting a pension from the NYC Teachers' Retirement System known as
double dippers or disability violators.
The audit determined whether all student activity fees collected by the Eugenio Maria de Hostos Community College were turned over to the Hostos Association; the internal controls over the
expenditures of student activity fees were adequate; and the expenses incurred by the Association were reasonable, appropriate, and in compliance with prescribed guidelines and bylaws.
This follow-up audit determined whether the Department of Health and Mental Hygiene has implemented the four recommendations made in a previous audit of DOHMH's Enhanced Pest Control Program and corrected the conditions
identified in that audit.
This audit determined whether the Department of Transportation maintained adequate financial controls over revenue generated from the sale of parking cards, and whether it had adequate safeguards over the inventory
and distribution of the parking cards.
The office of the Comptroller has audited the compliance of the Department of Records and Information Services with applicable Procurement Policy Board rules and Comptroller's Directives
governing small procurement and vouchering practices.
The office of the Comptroller has examined the contract of Homes for the Homeless with the Department of Homeless Services to operate the Saratoga Family Inn. The audit covered FIscal Years 2004 and 2005.
The DOT is responsible for the condition of approximately 5700 miles of City streets and highways. The office of the comptroller audits City operations to ensure that DOT and other city agencies comply
with policies and procedures established to help maintain the City's infrastructure.
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.
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.
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 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.
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.
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.