The City of New York Office of the Comptroller
Bureau of Financial Audit
EDP Audit Division
Audit Report on the Automated Child Care Information System of the Human Resources Administration
7A03-148
June 27, 2003
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.
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.
The Department of Information Technology and Telecommunications (DoITT) manages the
Department of Finance's system software and hardware. The audit determines that the Department has adequate controls
to protect both its mainframe and network environments. Security matters should be addressed such as the mainframe
environment containing the Department's information protection policies and procedures are not consolidated in one
document. In addition, there is no agency virus response plan.
In June 2001, Brooklyn Baseball Company, L.L.C, and the NYC Department of Parks and Recreation
entered into a 20-year lease agreement. This grants the Cyclones the exclusive rights to use KeySpan Park on Surf Avenue
in Brooklyn. This audit determined whether the Cyclones complied with their lease agreement with the City; paid
the appropriate fees to the City and whether they paid them on time. The Cyclones paid the City $1,131,196 in rental
fees and Parks paid the Cyclones $200,000
related to net parking lot income. Audit findings include the significant weakness in the Cyclones internal controls
that prevented the determination of whether actual attendance, no-shows, and recreated area attendees were reported
accurately, and whether all appropriate fees due the City were paid. The Cyclones did not report $98,600 recorded on
their books as rent revenue, therefore owe the City $49,300 in additional fees. The audit recommends to base actual
attendance on their turnstile counts, as required by the lease, along with other recommendations.
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.
While fiscal year 2002 is certain to end with the budget in balance, fiscal year 2003 is not guaranteed to. The recession and the terrorist attacks left the city in a challenging financial condition. The Comptroller's
analysis reveals that the fiscal year 2003 gap has increased by an additional $1.1 billion, bringing the total deficit to more than $6 billion.
Comments from the Comptroller on the mayor's budget for the Fiscal Year 2004, problems that may occur and are occurring in the City, and solutions on how to solve these problems.
A report containing the comptroller's comments on the adopted budget for fiscal year 2005 and the financial plan for fiscal years 2005-2008. The budget for fiscal year 2005 aims to end the year in balance, and the financial plan for years 2005-2008 aims to minimize the City's deficits while generating more revenue. Included in the report are statistics and information pertinent to the financial planning for the years 2005-2008.
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.
The combination of the recession and the impact of the destruction of the World Trade Center is clearly reflected in the City's financial condition. Over the past 15 months the City has implemented a $4.6 billion in FY 2004 gap-closing actions, including an 18.5 percent property tax increase while borrowing $2 billion to meet operating expenses. However, there was still a FY 2004 deficit of at least $3.8 billion. The Mayor proposed a series of actiosn to close the gap, which include $1.4 billion in new taxes, more than $1.1 billion in State aid above current projections, and $620 million in agency gap-closing initiatives. The State Legislature has approved a state budget and associated initiatives. If enacted into law, it will assist the City in balancing its own budget. The ongoing dispute between the Governor and the State Legislature over the State budget, along with the risks in the Executive Budget could result in another round of cutbacks and layoffs.
A report on the comptroller's comments on the fiscal year 2005 executive budget. The report addresses the successes of the budget as well as its shortcomings. Various recommendations are made regarding more prudent approaches to balancing the budget as well as preserving the need for ongoing investment in the City's infrastructure.
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 report details the Comptroller's, William C. Thompson, Jr.'s, comments on the Fiscal Year 2008 Executive Budget. The City predicts high tax revenue projections and surpluses, giving the City the opportunity to reduce budget gaps for future years.
Fiscal Year 2010 is taking the toll from the end of World War II. The Comptroller's Office expects a decrease of jobs. This document includes the Comptroller's comments of Fiscal Year 2010 and his forecast for Fiscal Years 2009-2013.
This Office of the Comptroller report focuses on the current economic climate and addresses the preliminary budget for fiscal year 2010 and the financial plan for fiscal years 2009 to 2013. Addressed in this report are the actions that have been taken and are being taken to reduce costs to the City and to improve its use of resources. Included are data and analyses for revenue and expenditures in past fiscal years, and projections for the future financial plan.
The City is likely to end FY 2003 with its budget in blaance and with a small surplus available to offset FY 2004 expenditures. Gap-closing actions implemented since November 2002 will reduce the FY 2004 deficit by $3.2 billion, however, the City still projects a $3.4 billion deficit. Analysis suggests that the problem could be $500 million larger than the City estimates. It is unlikely that a near-term resurgence in the local economy will help reduce next year's budget deficit. The Governor's recently proposed Executive Budget would increase the City's fiscal burdens rather than reduce them. If the proposals are to be enacted, they would increase the City's FY 2004 budget gap by over $800 million. If the Federal and State government refuse to offer meaningful assistance and City unions do not offer savings proposals, the City will be forced to adopt draconian budgetary measures.
A report on the comptroller's comments on the preliminary budget for fiscal year 2005 and the financial plan for fiscal years 2005-2008. The report focuses on the plan for the economic recovery of the City, and includes statistics pertaining to more efficient management plans, realistic budgeting, and prudent allocation of available resources.
The fiscal year 2006 preliminary budget appears to be on course toward balance assuming the risks it contains are expeditiously addressed. These risks total
$478 million after accounting for offsetting revenues. The single largest risk stems from budgetary relief the City assumes will be forthcoming from Federal and State actions.
The Mayor's Executive Budget plan for the fiscal years of 2003 to 2006, analyzed by the Comptroller, has a structural imbalance. The City's revenue base is insufficient to support the proposed levels of spending, and the City faces budget gaps and large deficits.
An investigation by the Comptroller's Office into the accuracy of the MTA's subway performance reporting, and recommendations for more reliable and transparent reporting.
This report from New York City Comptroller Scott M. Stringer seeks to provide a more
complete assessment of the impact of immigration enforcement in New York City by
analyzing data from U.S. Immigration and Customs Enforcement (ICE) and immigration
court cases.
Comptroller’s Office analysis of the FY23 Preliminary Budget (PowerPoint) Federal Stimulus Funds Tracker , Focus on the Basics, Invest for a More Inclusive Recovery, Build a More Resilient City
The 9/11 attacks created an economic burden on the city and changed the city's budgetary approach. These burdens include wealth loss, job loss, and an overall Gross City Product loss. The debt is also reported to raise due to the process of rebuilding.
Update to 2014 housing report, using estimates from the most recent New York City Housing and Vacancy Survey (HVS) for 2017. We find that the disappearance of modestly-priced rental units has continued, leaving the City’s lowest-income households with fewer and fewer opt
At a point in time when one massive housing investment effort is winding down and another is being designed, it is appropriate to take stock of the city's housing circumstances to evaluate the
changes that have taken place in the city's housing landscape, and to identify the most urgent housing needs we now face.
The Department of Health has emphasized that accurate and complete reporting of occurences is essential if New York Patient Occurrence and Tracking System is to accomplish its goal of
improving quality of care. Without the fullest possible reporting, hospitals cannot identify areas where systemic improvement may be needed nor use the NYPORTS web site to compare their
performance against their peers.
A report estimating the impact that Airbnb listings have had on neighborhood rents in New York City, which were disproportionately high in portions of Manhattan and Brooklyn.
New York City’s annual infrastructure survey report estimated in 2020 that the maintenance costs of the Riverside Park Bridge W. 79th Street Traffic Circle would be $76 million. When the project went to bid just a few months later, the actual cost was almost double that, at $149.9 million.
This document contains information regarding the tax lien sale and its purpose in the New York City economy. Included is background information on the tax lien sale, how it works, its current impact on the City, and recommendations as to how to use tax lien sales more effectively.