The Deparment of Design and Construction manages the design and construction of more than $6 billion new and renovated City facilities such as firehouses, libraries, courthouses, sewers, and water
mains. Under a job order contract, the Department's Job Order Contracting Unit can direct a contractor to perform individual tasks as needed rather than awarding individual contracts for each small
project.
From an audit conducted on the Department of Environmental Protection's administration of job order contracts, weaknesses were found with the administration of the program. The program lacks adequate internal controls and most projects were not developed or completed on time. There is a lack of organized documentation and the program is not as effective as it should be. Recommendations have been made to address these issues.
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.
From an audit conducted on New York City pensioners who were reemployed by New York State, it was found that some individuals violated State and City laws and collected an inappropriate amount of payments. Recommendations have been made to New York City retirement systems to prevent this issue from reoccuring.
An audit report was filed on June 30, 2011 on NYC & Company, Inc.'s compliance with its city consulting, marketing, and licensing contract. It was determined that NYCC did not include at least $3,139, 212 in its calculation of the marketing and licensing fees it reported to the City. It was recommended that NYCC pay these fees due to the city, keep closer monitoring on its operations, and report its finances with integrity.
An audit to determine whether NYCEM appropriately monitored the performance of SLSCO LP (SLSCO)—a vendor contracted to manage COVID-19 vaccination sites—and whether its invoices were properly reviewed and approved.
The objectives of this audit were to determine whether NYCEM appropriately monitored the performance of SLSCO LP (SLSCO)—a vendor contracted to manage COVID-19 vaccination sites—and whether its invoices were properly reviewed and approved.
Presentation of the audit report on New York City Health + Hospitals’ Oversight of its certain assisting organizations that furnish financial support for Health + Hospitals through various fundraising activities.
The New York City Housing Authority provides affordable housing to nearly 404,000 City residents in 334 city-wide housing deelopments of 178,910 apartments.
This audit is to identify any systemic deficiencies that could affect capital improvement projects in which City funding is being used.
From an audit conducted on New York City pensioners who were reemployed as consultants, it was found that some individuals violated State and City laws and collected an inappropriate amount of payments. Recommendations have been made to New York City retirement systems to prevent this issue from reoccuring.
An audit report was filed on June 30, 2008 on New York City pensioners working as consultants for the City after retirement for the period January 1, 2006 to December 31, 2006. The objective of the audit was to identify pensioners who may be reemployed as a consultant and illegally collecting a pension from the New York City Retirement System and to quantify amounts of any improper payments to these individuals. The audit determined that 4 pensioners received $49,629 in pension payments during 2006 who appeared to violate applicable sections of State and City laws. Recommendations were made to handle these individuals and to address future incidents.
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 audit report on New York City Pensioners Working as Consultants for the City after Retirement determined that there were 11 individuals who were in violation of sections 211 or 212 of RSSL and 1117 of the New York City Charter.
An audit report was filed for the period January 1, 2009 to December 31, 2009 on New York City Pensioners working as consultants for the City after retirement. It was determined that there were eleven pensioners in apparent violation of the New York State Retirement and Social Security Law and New York City Charter. Recommendations were made to investigate said individuals and, if found in violation of State or City regulations, commence recoupment action against them. It was also recommended to forward the names to the Department of Investigation if necessary, and send special reminders to service retirees under the age of 65 and disability retirees regarding public service re-employment.
An audit report was filed on June 30, 2008 on New York City Pensioners working for New York State after retirement for the period January 1, 2006 to December 31, 2006. The objective of the audit was to identify pensioners who may be reemployed by New York State and illegally collecting a pension from a New York City Retirement System and to quantify amounts of any improper payments to these individuals. The audit determined that 20 pensioners received $356,458 in pension payments during 2006 who appeared to violate applicable sections of State and City laws. Recommendations were made to handle these individuals and to address future incidents.
An audit report was filed for the period January 1, 2009 to December 31, 2009 on New York City Pensioners working for New York State after retirement. It was determined that there were five pensioners in apparent violation of the New York State Retirement and Social Security Law and New York City Charter. Recommendations were made to investigate said individuals and, if found in violation of State or City regulations, commence recoupment action against them. It was also recommended to forward the names to the Department of Investigation if necessary, and send special reminders to service retirees under the age of 65 and disability retirees regarding public service re-employment.
This audit report on New York City Pensioners Working for New York State after Retirement determined that there were 44 pensioners who appeared to violate sections 211 and 212 of RSSL and 1117 of the New York City Charter.
From an audit conducted on the New York City Transit (NYCT), it was found that the NYCT does not adequately inspect and repair defective conditions of subway stations. Calls for repairs are often ignored and this constitutes a danger to the public. The NYCT also lacks a reliable computerized system to monitor maintenance activity and facilitate accurate record keeping. Recommendations have been made to try to rectify these issues.
The audit found that New York City does not have a framework in place for ensuring compliance with the Fair Share Criteria. The current process does not require that all sitings of City facilities are independently reviewed by a third party for compliance with the Criteria
From an audit conducted on New York City pensioners who were reemployed by a City agency, it was found that most individuals adhered to proper regulations and procedures. However, some individuals violated portions of the Retirement and Social Security Law and received an inappropriate amount of payments. Recommendations have been made to the Board of Education Retirement System to prevent this issue from reoccuring.
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.
An audit report was filed on June 30, 2008 on Non-Pedagogical Pensioners of the New York City Department of Education working for the City after retirement. The objective of the audit was to identify pensioners who may be reemployed by a City agency and illegally collecting a pension from the New York City Board of Education Retirement System, and to quantify amounts of any improper payments to these individuals. The audit found five pensioners who received $45,492 in pension payments who appeared to violate applicable sections of State and City laws. Recommendations were made to handle these individuals and to address future incidents.
From an audit conducted on the Off-Track Betting Corporation, it was found that the corporation has adequate controls to ensure that employee reimbursements and charges for General Expenses were reasonable. However, the corporation needs to properly document its expenses and reimbursements.
This audit report on Opportunities for Savings through Civilianization in Administrative Units of the New York City Fire Department determined that the FDNY has made efforts to civilianize a number of positions at various units in the Department. It has also provided documentation that indicated that since 1995 it has civilianized 209 uniformed positions for budget savings of approximately $4.09 million.
An audit report was filed on September 21, 2007 on the Other Than Personal Service Expenditures (OTPS) of the New York City Council for the period July 1, 2004 to June 30, 2005. The audit determined whether the New York City Council complied with certain purchasing procedures for OTPS expenditures set forth in the New York City Comptroller's Internal Control and Accountability Directives #3, 6, and 24, Procurement Policy Board (PPB) rules, and the Procurement Rules of the Council. It was determined that the Council did not comply with any of the aforementioned rules. The Council circumvented many protocols and procedures and mishandled money in many instances. Recommendations were made to rectify these issues.
An audit report was filed on June 25, 2008 on the oversight of Father Flanagan's Group Home Contract by the Department of Juvenile Justice (DJJ). This audit determined whether Father Flanagan's operated in accordance with the key terms of its contract with DJJ and whether DJJ adequately monitored the contract. It was determined that Father Flanagan's, for the most part, operates in accordance with the key terms of its contract with DJJ. However, some areas were noted in which Father Flanagan's was not in compliance with the contract. Some employees lacked valid driver's licenses, and had incomplete logbooks containing incidents at the facility. DJJ also did not adequately monitor its contract with Father Flanagan's Bergen Street facility. Recommendations were made to rectify these issues.
An audit report was completed on June 26, 2003 on the shortcomings and discrepancies in the Department of Parks and Recreation. The Department failed to maintain adequate control of its issuing and processing of permits, as well as the collection of fees that it is entitled to for the use of public spaces for athletic and special events. The report gives 25 recommendations as to how the Department can adjust these issues. (MG02-117A)
This audit report on Payments Made by New York City to Accenture LLP for Consulting Services
determined that the payments made to Accenture by Department of Citywide Administrative Services and the Mayor's Office of Operations were reasonable, justified, and adequately supported. Several recommendations to address the issues found are listed.
An audit report was filed on June 30, 2008 on the pedagogical pensioners of the New York City Teachers' Retirement System working for the City after retirement for the period January 1, 2006 to December 31, 2006. The objective of the audit was to identify pensioners who may be reemployed by a City agency and illegally collecting a pension from the New York City Teachers' Retirement System (TRS) and to quantify amounts of any improper payments to these individuals. The audit determined that 24 pensioners received $215,134 in pension payments during 2006 who appeared to violate applicable sections of State and City laws. Recommendations were made to handle these individuals and to address future incidents.
From an audit conducted on the New York City Teachers' Retirement System (TRS), it was found that some individuals participating in the system violated portions of State and City laws and collected an inappropriate amount of payments. Recommendations have been made to prevent this issue from reoccuring.
An audit report was filed for the period January 1, 2009 to December 31, 2009 on the pedagogical pensioners of the New York City Teachers' Retirement System (TRS) working for the City after retirement. It was determined that there were three TRS pensioners in apparent violation of the New York State Retirement and Social Security Law and New York City Charter. Recommendations were made to investigate said individuals and, if found in violation of State or City regulations, commence recoupment action against them. It was also recommended to forward the names to the Department of Investigation if necessary, and send special reminders to service retirees under the age of 65 and disability retirees regarding public service re-employment.
This audit report on Pedagogical Pensioners of the New York City Teachers' Retirement System Working for the City after Retirement determined that 40 individuals violated sections 211 or 212 of RSSL and 1117 of the New York City Charter due to collecting disability pensions while earning more than $1,800 a year at a New York City agency.
An audit report was filed for the period January 1, 2009 to December 31, 2009 on the non-pedagogical pensioners of the New York City Department of Education working for the City after retirement. It was determined that there was one pensioner in apparent violation of the New York State Retirement and Social Security Law and New York City Charter. Recommendations were made to investigate said individual and, if found in violation of State or City regulations, commence recoupment action against said individual. It was also recommended to send special reminders to service retirees under the age of 65 and disability retirees regarding public service re-employment.
An audit report was filed on June 30, 2008 on pensioners of the New York City Employees' Retirement System working for the City after retirement for the period January 1, 2006 to December 31, 2006. The objective of the audit was to identify pensioners who may be reemployed by a City agency and illegally collecting a pension from the New York City Employees' Retirement System (NYCERS) and to quantify amounts of any improper payments to these individuals. The audit determined that 5 pensioners received $25,657 in pension payments during 2006 who appeared to violate applicable sections of State and City laws. Recommendations were made to handle these individuals and to address future incidents.
An audit report was filed for the period January 1, 2009 to December 31, 2009 on the pensioners of the New York City Employees' Retirement System (NYCERS) working for the City after retirement. It was determined that there were no pensioners who were in apparent violation of the New York State Retirement and Social Security Law and New York City Charter. Because the audit found no pensioners who violate applicable sections of State and City laws, this report makes no recommendations to NYCERS officials.
This audit report on Pensioners of the New York City Employees' Retirement System Working for the City after Retirement determined that there were three individuals who received pensions and were in violation of RSSL 211 or 212 or 1117 of the New York City Charter.
Audit Report on Pensioners of the New York City Employees' Retirement System Working for the City after Retirement January 1, 2014 to December 31, 2014
From an audit conducted on New York City pensioners who were reemployed by a City agency, it was found that most individuals adhered to proper regulations and procedures. However, some individuals violated regulations of the New York City Employees' Retirement System and collected an inappropriate amount of payments. Recommendations have been made to prevent this issue from reoccuring.
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.
An audit report was filed on June 30, 2008 on the pensioners of the New York City Fire Department (FDNY) working for the City after retirement for the period January 1, 2006 to December 31, 2006. The objective of the audit was to identify pensioners who may be reemployed by a City agency and illegally collecting a pension from the New York City Fire Department Pension Fund (FIRE) and to quantify amounts of any improper payments to these individuals. The audit did not find any individuals who received pension payments during 2006 that appear to violate applicable sections of State and City laws. As a result, this audit made no recommendations to FIRE officials.
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)
From an audit conducted on the New York City Fire Department Pension Fund (FIRE), no individuals were found to be violating any State or City laws. All individuals received an appropriate amount of payments and no recommendations have been made to FIRE.
An audit report was filed on June 30, 2008 on the New York City Police Department working for the City after retirement for the period January 1, 2006 to December 31, 2006. The objective of the audit was to identify pensioners who may be reemployed by a City agency and illegally collecting a pension from the New York City Police Department (POLICE) and to quantify amounts of any improper payments to these individuals. The audit determined that 29 pensioners received $307,693 in pension payments during 2006 who appeared to violate applicable sections of State and City laws. Recommendations were made to handle these individuals and to address future incidents.
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.
From an audit conducted on the New York City Police Department (POLICE), it was found that some individuals participating in the system violated portions of State and City laws and collected an inappropriate amount of payments. Recommendations have been made to prevent this issue from reoccuring.
An audit report was filed for the period January 1, 2009 to December 31, 2009 on the pensioners of the New York City Police Department working for the City after retirement. It was determined that there were no pensioners who were in apparent violation of the New York State Retirement and Social Security Law and New York City Charter. Because the audit found no pensioners who violate applicable sections of State and City laws, this report makes no recommendations to POLICE officials.
This audit report on Pensioners of the New York City Police Department Working for the City after Retirement determined 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 (RSSL) sections 210 through 216, or New York City Charter 1117 during calendar year 2002.
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.
An audit report was filed on May 4, 2012 on the Queens District Attorney's Office controls over its inventory of computer and computer-related equipment. It was determined that the Office had adequate controls over its inventory of computer and computer-related equipment. However, the Office's written procedures on the relinquishment of its computer-related equipment had to be updated. It was recommended that the Office update and clarify its written procedures on this process.
An audit report was filed on March 1, 2013 on the Administration of Wireless Devices and Services by the Department of Information Technology and Telecommunications (DOITT). It was determined that DOITT's responsibility for supporting wireless devices and services needs to be redefined. DOITT assumed responsibility beyond its mandated requirements, but did not establish policies and procedures clearly defining DOITT and agency responsibilities. DOITT also did not implement adequate internal controls to safeguard wireless devices and ensure accountability for wireless services. Recommendations were made to rectify these issues.
Local Law 129 established the City Minority- and Women-owned Business Enterprise Program. This Law responded to the imbalance in contracting opportunities afforded to the minority- and women-owned business enterprise groups. The audit determines whether the Department of Housing Preservation and Development is following with the Law in monitoring the use of minority- and women-owned business enterprises. The audit finds that the HPD have not been following the Law.
An audit report was filed on July 28, 2009 on Vendor Contracts with New York City Transit to provide Access-A-Ride Services. The audit determined whether the New York City Transit Authority (NYCT) adequately monitored Access-A-Ride vendors' compliance with certain key contract provisions. It was determined that 6.3 percent of the 5.8 million assigned trips were no-shows. Otherwise, NYCT generally monitored the compliance of its vendors with key contract provisions. However, improvements were needed in NYCT's monitoring and handling of no-show incidents and complaints. Recommendations were made to rectify these issues.
Although Verizon promptly remitted monthly 911 surcharges to DOF, the auditors were unable to determine whether Verizon billed and collected the 911 surcharge from all customers required to pay the surcharge, or whether Verizon paid all 911 surcharge revenues that it collected from customers to DOF.
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 audit determines whether the Department of Education and the Department of Health and Mental Hygiene has provided hearing and vision screenings to public school students.
An audit report was filed on November 26, 2010 on the adherence of the New York City Department of Transportation (DOT) to Executive Order 120 concerning limited english proficiency. It was determined that DOT was generally compliant with EO 120 and has pursued meaningful language initiatives. However, there are several areas where efforts can be strengthened. Recommendations were made to rectify these issues.
Audit report of the Administration for Children’s Services to verify whether the Administration for Children’s Services had enough commands over adoption subsidies, and sent subsidy
payments appropriately to adoptive parents in compliance with governing rules and regulations.
An audit report was filed on June 13, 2007 on the administration of imprest funds by the Department for the Aging (DFTA). The audit determined whether the DFTA complied with Comptroller's Directive #3 (Procedures for the Administration of Imprest Funds). It was determined that DFTA generally complied with certain, major provisions of Comptroller's Directive #3. However, it was found that there were other areas of non-compliance with other provisions of Comptroller's Directive #3. This included inadequate segregation of duties over bank reconciliations, use of incorrect object codes, underutilization of requirements contracts, late payments, split purchases, and an inadequate maintenance of required documents. Recommendations were made to rectify these issues.
An audit report was filed on July 22, 2009 on the administration of New York State standardized tests by the New York City Department of Education (DOE). The audit determined whether DOE has adequate internal controls over the administering of New York standardized tests for grades 3, 4, and 5. It was determined that DOE has adequate internal controls with respect to ensuring that schools are familiar with establishing procedures when administering standardized tests at elementary schools, and has also conformed to established rules and regulations. However, DOE lacks sufficient controls to deter manipulation of test scores and cheating. Recommendations were made to rectify these issues.
From an audit conducted on the New York City Economic Development Corporation (NYCEDC), it was found that the NYCEDC did not spend the public purpose funds that it acquired from the City. The failure to utilize these funds questions the original purpose of these funds. In addition, the Corporation failed to collect funds needed to further local community interests and did not adequately administer disbursements. Recommendations have been made to solve these issues.
This audit report on the Administration of Resident Employment Program by the New York City Housing Authority determined whether the New York City Housing Authority (NYCHA) has effective controls to ensure that the Resident Employment Program (REP) is operating as intended. It generally does not have effective controls to ensure that REP is operating as intended.
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.
Audit of the Department of Small Business Services (DSBS) to determine whether DSBD issued Customized Training Program (CTP) awards to eligible businesses and whether businesses were reimbursed for allowable costs in accordance with CTP Guidelines, CTP agreements and Comptroller's Directive #1.
This audit report on the Administration of the Department of Transportation's "Urban Accounts Payments to Franchised Private Bus Operators" determined whether the Department of Transportation accurately records the revenues and expenses of the fiduciary account and whether DOT ensures that account funds are administered in accordance with the fiduciary account agreement and Comptroller's Directive 27.
The office of the comptroller had audited the Department of Small Business Services to determine whether it complied with key provisions of Local Law 12 of 2006 wiwith regards to
the emerging business enterprise program. They perform audits such as this to ensure agency compliance with city laws.
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.
The Department of Small Business Services makes it easier for businesses in NYC to form and grow. The Department runs the Minority and Women-owned Business Enterprise Program. This audit determines whether the Department followed with the provisions of Local Law 129 of the Administrative Code.
From an audit conducted on the Department of Finance, it was found that the Department did not place expired payments in lieu of taxes back onto the city's tax rolls in a timely manner. There was a failure to collect sufficient real property taxes and there is insufficient documentation, and the Department must work to ensure that it fixes its weaknesses.
An audit report was filed on June 30, 2008 on the administration of the sales of surplus City-owned real estate properties by the Department of Citywide Administrative Services (DCAS). The audit evaluated the adequacy of DCAS practices for selling surplus City-owned real estate properties and whether the revenue generated from the sale of surplus City-owned real estate properties was properly collected and accurately reported. It was determined that DCAS properly collected and accurately reported revenue from the sale of surplus City-owned properties, and appropriately processed and approved all mortgage applications. However, DCAS practices of selling said properties, as well as its tracking of new property owners' information for the Department of Finance could be improved. Recommendations were made to rectify these issues.
Audit Report on the All My Children Daycare & Nursery School's screening of personnel through the Statewide Central Register of Child Abuse & Maltreatment and whether they are in compliance with relevant statutes and regulations
This report provides a comparative analysis of the overall financial activities of the 94 union-administered active and retiree welfare, education, and annuity funds.
An audit report was filed on December 28, 2007 containing an analysis of the financial and operating practices of union-administered benefit funds with fiscal years ending in calendar year 2005. The purpose of this report is to provide comparative analysis of the overall financial activities of the 97 union-administered active and retiree welfare, education, and annuity funds that receive City contributions and is based on the analyses of individual funds. It was determined that the expenses of certain funds exceeded their revenues, certain funds spent a large percentage of their revenue on administrative expenses, and certain funds had large operating surpluses resulting in high reserves. Recommendations were made to rectify these issues.
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.
Presentation of the audit of New York City Board of Education Retirement System’s controls over the identification of improper benefit payments to deceased recipients.
Audit scope period, Fiscal Years 2019 and 2020, the Bronx County DA, BCDA, the objective of this audit was to determine whether the BCDA maintained adequate fiscal controls over its Personal Services (PS) expenditures.
an audit of the Bronx County District Attorney’s Office’s (BXDA’s) compliance with relevant laws, standards, and guidelines regarding the provision of language access services to the non-English Language Preference (NELP) population.
The Bronx County Public Administrator (BCPA) did not comply with Internal Revenue Service (IRS) requirements for collecting and validating vendors’ tax information and IRS requirements for reporting income that it disbursed from the suspense account to several employees.
This audit determined whether the Brooklyn Borough President's Office is complying with the cash control procedures as set forth in the Comptroller's Directive
#11, Cash Accountability and Control for its topographical bureau sales.
This audit report on the Building Information System of the Department of Buildings evaluated whether BIS is an effective tool, functions reliably, and supports the Department's
mission.
An audit report overseeing whether the Business Integrity Commission had accurately accounted for the revenues and expenses of its Shipboard Gambling fiduciary accounts.
This audit determined whether DOF is properly calculating and applying J-51 tax exemption and tax abatement benefits. The scope of this audit covered tax assessments for
properties in the borough of Brooklyn for Fiscal Year 2010.
An audit report was filed on May 15, 2009 on the calculation and application of the J-51 Tax Benefits for Properties in Manhattan by the Department of Finance (DOF). This audit determined whether DOF is properly calculating and applying J-51 tax exemption and tax abatement benefits. It was determined that there were weaknesses in the administration of key aspects of the J-51 tax exemption incentive program. These issues led to incorrect collection and calculation of tax amounts due the City. Additional issues were identified with documentaion and discretionary interpretation of the J-51 statute that limited City revenue potential. Recommendations were made to rectify these issues.