The City Clerk oversees two bureaus: the Marriage Bureau and the Lobbying Bureau. The first one provides marriage licenses, domestic partnership registration, civil marriage ceremonies, and copies and amendments of marriage records. The latter is responsible for the enforcement of the City's lobbying law. This audit determines whether the City Clerk's Manhattan Office is following with Comptroller's Directive 11.
From an audit conducted on the New York City Police Department, it was found that the Department's controls over the acceptance, safeguarding, and disposition of firearms and cash are adequate, but there are weaknesses in the cataloging of firearms and cash received. The Department must ensure that procedures, forms and logs are properly completed and data is adequately recorded.
An audit report was filed on June 30, 2008 on the cash and firearm custody controls of the Manhattan Property Clerk Division (PCD) of the Police Department. The audit determined whether the PDC of the NYPD has adequate controls over the custody, return, and disposition of cash and firearms. It was determined that the Manhattan PCD's controls of cash are generally adequate. However, the controls over the custody, return, and disposition of firearms were inadequate and require immediate attention to address its serious issues, listed in the report. Recommendations were made to rectify these issues.
Audit Report on the Cemusa NY LLC's Payment of Franchise Fees in Compliance with Its Coordinated Street Furniture Franchise Agreement with the Department of Transportation MJ12-127A
Audit Report on the City Commission on Human Rights to determine whether the agency has adequate controls in place over its inventory of computers and computer-related equipment.
From an audit conducted on Cemusa NY, LLC, it was found that Cemusa needs to improve its oversight efforts over bus stop shelters. Sanitation and inspections are lax and there is little assurance that bus stop shelters are serviced in accordance with Cermusa's franchise agreement with the Department of Transporation. Recommendations have been made to try to rectify these issues.
An audit report was filed on June 26, 2008 on the Coalition for Hispanic Family Services (CHFS) Foster Care Contract with the Administration for Children's Services (ACS). The audit determined whether CHFS complied with major programmatic provisions of its foster care contract with ACS and whether CHFS days-of-care payment requests to ACS and special payments on behalf of foster children were adequately supported. It was determined that CHFS complied with some of the major programmatic provisions of its foster care contract with ACS. Applications were thoroughly checked. However, there were significant weaknesses in areas such as interactions with foster children and parents. Recommendations were made to rectify these issues.
This audit determined the adequacy of Department of Education and School Construction Authority controls over the collection, analysis, and reporting of school capacity
information to ensure the accuracy and reliability of the utilization data reported in the Enrolment-Capacity-Utilization Report, also referred to as the Blue Book.
From an audit conducted on the Alley Pond Golf Center, Inc., it was found that Alley Pond complied with the major requirements of its license agreement and has an adequate system of internal controls. However, fees and payments were not properly paid and recommendations have been made to address the issue.
This audit determined whether the American Golf accurately reported its total gross receipts to Parks, properly calculated license fees due the City, paid fees on time, and
complied with certain non-revenue-related requirements of the license agreement.
An audit report was filed on June 27, 2008 on the compliance of Brooklyn Baseball Company (BBC), L.L.C., with its lease agreement for the period November 1, 2004 to October 31, 2006. This audit determined whether BBC paid the City the rent due in accordance with the lease agreement and complied with other provisions of the agreement. It also determined whether BBC implemented the recommendations made in the priod audit (FM05-080A, January 27, 2006). It wad determined that BBC maintained the required property and liability insurance that named the City as an additional insured party, contributed required payments into a sinking fund, and submitted required reports on time. BBC also paid required water and sewer charges and reimbursed the City for electricity use. However, BBC underreported actual attendance to Parks and failed to pay fees in special event net income. Only one of the prior audit's three recommendations was implemented. Recommendations were made to rectify these issues.
New York City entered a lease agreement with the Carnegie Hall Corporation to operate the Carnegie Hall Premises, which includes the land and the buildings on that land. An amendment was made to the lease to include the development of Carnegie Hall Tower, which required the Corporation to pay rent to the City. This allowed the Corporation to set aside money into a Special Program Fund. This audit determines whether the Corporation maintained records supporting the SPF-related activities and followed with the conditions of its lease agreement.
From an audit conducted on Central Park Tennis Center (CPT), it was found that CPT has internal control weaknesses over the financial operations of its center. CPT does not pay fees and charges in a timely manner, thus accumulating a large amount of late charges. In addition, employees were not properly paid and utility charges were not paid in full. Recommendations have been made to address these issues.
This audit for United Cerebral Palsy of New York City, Inc. (UCP) determines if they are in
compliance with the terms of the contracts with the Department of Education (DOE). UCP in general is in compliance
with these terms of the contracts that relate to the provision of special education services to preschool and
school-age students with the DOE.
This audit was conducted to determine DHS compliance with regulations for contracting and paying providers of shelter and social services to homeless families and to assess DHS's monitoring of those services.
From an audit conducted on Food Craft, Inc., it was found that Food Craft paid license fees on time, maintained the required liability insurance and security deposit, and paid appropriate utility charges. However, Food Craft has extensive internal control weaknesses over the collecting, recording, and reporting of revenue, creating the possibility of fraudulent activity. In addition, the company did not follow all terms of the License Agreement. Recommendations have been made to address these issues.
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.
From an audit conducted on Lakeside Restaurant Corporation, it was found that Lakeside did not comply with most of the major terms of its license agreement with the Department of Parks and Recreation. Although Lakeside maintains the required insurance and security deposit, it suffers from internal control weaknesses and deficiences over the collecting, recording and reporting of revenue, leaving potential for fraud. Recommendations have been made to address these issues.
The Department of Information Technology and Telecommunications entered a 15-year contract with Level 3 Communications, Inc. to provide telecommunications services in the City. Under its agreement, Level 3 is required to report all gross revenue from telecommunications services and pay a franchise fee to the City. The audit finds that Level 3 did not maintain records in sufficient detail that allowed the investigators to determine whether the revenues were reported.
From an audit conducted on the MDO Development Corporation, it was found that the corporation maintained the required insurance coverage and the required security deposit and paid all utilities charges. However, there are weaknesses in the corporation's control procedures, and the corporation should take action to strengthen its controls. In addition, the Economic Development Corporation needs to maintain stronger oversight over the corporation.
Audit of NYC Emergency Management to determine whether NYCEM is in compliance with Local Law 30 which requires that city agencies providing direct or emergency services to the public create a language access implementation plan and to ensure meaningful language access to their services.
This is an audit of Neighborhood Youth and Family Services (NYFS) and its compliance with
contracts awarded by the New York City Administration for Children's Services (ACS) and the Department of Youth
and Community Development (DYCD). NYFS did not maintain adequate controls over the recording and reporting of program
expenses and did not maintain sufficient documentation to support expenses charged to its contracts. The City reimbursed
NYFS a total of $411,345. The report has several recommendations.
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.
An audit report was filed on June 30, 2008 on the compliance of New York Skyports, Inc., with its lease agreement. The audit determined whether Skysports complied with certain terms of its lease with the City (payments, maintenance, sales). It was determined that Skyports violated the terms of several major provisions in its lease with the City and may owe the City nearly $6.1 million. General disregard for maintenance and payments posed serious issues not only for the City, but also for the public. EDC also did not ensure that Skyports complied with the terms and conditions of its lease. It was recommended that EDC terminate its lease with Skyports and pursue legal action to collect the payments owed. If not, various other recommendations were made to rectify the issues found.
From an audit conducted on P&O Ports North America, Inc. (P&O), it was found that P&O made improper calculations and underpaid its fees to the Economic Development Corporation (EDC) and the City. However, P&O complied with the other major requirements of its agreement with the EDC, such as properly charging EDC the repair and security-service expenses. Recommendations have been made to address the negative findings.
The Parking Systems Plus Inc. entered a contract with the Department of Transporation to manage and operate the Manhattan garage. This audit determines whether PSP was following with the provisions of its contract.
Audit of Port Imperial Ferry Corporation to Determine whether PIFC properly reported all revenue, made accurate and timely payments and complied with other major requirements of lease agreement to operate and manage the West Midtown Ferry Terminal and to provide commuter ferry services at Pier 79
An audit report was filed on November 5, 2007 on the compliance of RCN Telecom Services of New York Inc. with its Franchise and Open Video Agreements for the period January 1, 1999 to December 31, 2005. The audit determined whether RCN accurately reported its total revenue, calculated and paid the appropriate fee amounts to the City, made the required payments on time, and complied with certain non-revenue-related requirements of its agreements. It was determined that RCN complied with certain non-revenue-related requirements of the agreements, however, RCN failed to report $26,431,624 in revenue to the City for the audit period and lacked proper documentation for its operations. Recommendations were made to rectify these issues.
The objective of the audit was to determine whether SBR&C maintained adequate internal controls over the recording and reporting of its gross receipts derived from its restaurant operation.
The office of the comptroller has audited the compliance of South Street Seaport Associates with its City lease agreements. They audit entities such as Seaport Associates to ensure that they
accurately report revenues, pay the City all money due it and comply with other significant lease terms.
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.
From an audit conducted on the Staten Island Yankees, it was found that the team has internal control weaknesses. From this, it could not be determined whether the team made appropriate payments to the New York City Economic Development Corporation. The team also lacks punctuality when making payments and must work to pay off outstanding fees and overall, improve its internal controls.
An audit report was filed on June 18, 2007 on the compliance of Staten Island League Holdings LLC (Staten Island Yankees) with their lease agreement for the period January 1, 2005 to October 31, 2006. On December 7, 2000 the Staten Island Yankees and the New York City Economic Development Corporation (EDC) entered a 20-year lease which grants the Staten Island Yankees the exclusive right for the use and operation of the Richmond County Bank Ballpark in Staten Island. In return the SI Yankees are to pay EDC base rent fees, portions of revenue, and annual funds as well as submit reports to them regarding income and attendance at the stadium. It was determined that the SI Yankees adhered to certain non-revenue-related requirements of the agreement and paid some of their required fees. However, the SI Yankees still owed EDC a total of $1,581,154 for other fees not paid. Recommendations were made to rectify these issues.
From an audit conducted on Statue Cruises, LLC, it was found that Statue Cruises's recordkeeping is inadequate, leading to an unknown amount of revenue being reported. In addition, required fees were not all paid and clear guidelines were not set and followed. Recommendations have been to rectify these issues.
From an audit conducted on Sterling Mets, L.P. (the New York Mets), it was found that the Mets generally followed the provisions of their lease with New York City. However, the Mets did not pay all required fees due to poor bookkeeping and organization. Recommendations have been made to rectify the issue.
An audit report was filed on June 30, 2003 on the compliance of Sterling Mets, L.P., (New York Mets) with their lease agreement and fees they owed the city, specifically those incurred in the time period January 1 tp December 31, 2001. It was determined that Sterling Mets owed the city a total of $4,560,631 which accounts for understating revenue, overstating allowable deductions and credits, and previous audits for which Sterling Mets did not pay their dues. It was recommended that Sterling Mets pay their dues in full to the City. (FN03-115A)
From an audit conducted on the Sunny Days in the Park, Inc., it was found that the corporation did not properly calculate the payments it needed to make to the city and did not make payments on time. Sunny Day's record-keeping was also found to be poor and they did not comply with many of the license agreement requirements. The corporation needs to take steps to fix these mistakes and the Department of Parks and Recreation must oversee their progress more thoroughly.
An audit report was filed on February 26, 2009 on the compliance of Sweet Concessions with its Department of Parks and Recreation Contract. Sweet Concessions manages, operates, and maintains two snack bars near the model boat pond in Central Park (off Fifth Avenue between 73rd and 74th Streets), under a contract with the Department of Parks and Recreation (Parks). It was determined that Sweet Concessions generally paid its minimum annual fees on time, performed capital improvements, maintained required security deposit and liability insurance, paid utility charges, and returned equipment to Parks upon the expiration of its agreement. However, Sweet Concessions had significant internal control weaknesses over the collecting, recording, and reporting of revenues. Recommendations were made to rectify these issues.
TW Telecom provides managed network services and local and long telephone services. It operates under an agreement with the City through the Department of Information Technology and Telecommunications. TW Telecom is required to pay a fee to the City and maintain a minimum amount of $50 million in insurance. This audit determines whether TW Telecom has properly reported its gross revenues to the City and has paid the proper due fees.
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.
Under a lease for use of Shea Stadium, the Mets are required to pay the City either an annual minimum rent of $300,000 or a percentage of revenues. This audit determines whether the Mets accurately reproted all gross receipts, calculated and paid fees due to the City, and followed with non-revenue-related requirements of the lease.
Audit Report on the Compliance of USTA National Tennis Center Inc. With its lease to construct, renovate, maintain, manage and operate the USTA Billie Jean King National Tennis Center at Flushing Meadow-Corona Park Queens.
The United Nations Development Corporation provides office and residential space in areas surrounding the United Nations headquarters. The UNDC is under two lease agreements administered by the Economic Development Corporation. These lease agreements require the UNDC to pay three separate rents to the City. This audit determines whether the payments were paid on time and whether the UNDC followed with the requirements on its lease.
This audit determined whether New York City Department of Education officials properly administered the small dollar purchases made through SIPP for Vanguard High School and whether Vanguard
made purchases in accordance with DOE rules and regulations.
Under the franchise agreement, Verizon is to operate and maintain a cable system and deliver cable service throughout New York City. The agreement also requires Verizon to pay the City a franchise fee
equal to five percent of gross revenue, which includes all subscriber revenues net of bad debts plus late fee charges, advertising revenues, commissions on subscriber home shopping purchases,
and other miscellaneous items.
This audit report on the Compliance of Viacom Outdoor with Its City Franchise Agreement determined whether Viacom accurately reported al gross advertising revenue in accordance with its City franchise agreement, paid the appropriate fees due the City timely, and complied with certain major non-revenue terms of the agreement.
An audit report was filed on June 7, 2007 on the compliance of York Avenue Tennis LLC with certain provisions of its license agreement and payment of fees due the City. The audit determined whether York accurately reported its total gross receipts, properly calculated the license fees due the City, paid its license fees on time, and complied with certain major non-revenue terms of its license agreement. It was determined that York generally adhered to the provisions of its license agreement with the city. York recorded its revenues fairly, calculated and paid its fees on time, and maintained an adequate system of internal controls. However, there were some issues regarding calculation of certain fees for which York owed the City $48,897. Recommendations were made to rectify these issues.
From an audit conducted on the Central Park Conservancy (CPC), it was found that the CPC generally complied with its management agreement with the Department of Parks and Recreation. The CPC exceeded its funding commitment, maintained Central Park in accordance with agreement standards, and complied with purchasing rules. However, funds were not properly reported and ineligible expenses were charged to the Department. Recommendations have been made to address these issues.
This audit determined whether the Child Development Support Corporation (CDSC) complied with the provisions of its preventive service agreements with the New York City Administration for Children?s Services (ACS) and its own procedures; and has adequate internal controls over the recording and expending of funds received from the preventive service agreements.
An audit report was filed on May 29, 2009 on the compliance of the Equal Employment Practices Commission (EEPC) With its City Charter Mandate to audit City Agencies. The audit determined whether EEPC met its City Charter mandate to audit the equal employment practices and procedures of each City agency at least once every four years. It was determined that although EEPC has increased the number of audits completed, it has not met its New York City Charter mandate to audit every City agency once every four years. Recommendations were made to rectify this issue.
The Memorandum of Understanding sets forth the terms and conditions for the transfer of Emergency Medical Services from the Health and Hospitals Corporation to the Fire Department. This audit determines whether the Corporation followed with the terms of the Memorandum.
As the third party beneficiary of Marriott Marquis payments, the Department of Citywide Administrative Services was responsible for monitoring the Marriott Marquis to ensure that it complied with financial
reporting, record-keeping, and other significant lease terms, and remitted all money due the City.
The results of the audit have been discussed with OMB officials, and their comments have been considered in preparing this report. OMB’s complete written response is attached to this report.
An Audit of the Department of Buildings to determine whether DOB is in compliance with Local Law 30 which requires that City agencies providing direct or emergency services to the public creating a language access implementation plan and ensure meaningful language access to their services.
Audit of the NYC Department of Consumer Affairs to determine whether DCA is in compliance with Local Law 30, which requires that City Agencies providing direct or emergency services to the public create a language access implementation plan and to ensure meaningful language access to their services.
Audit Report on the Compliance of the New York City Department of Youth and Community Development with Executive Order 120 Regarding Limited English Proficiency
Audit Report on the Compliance of the New York City Office of Administrative Trials and Hearings with Executive Order 120 Regarding Limited English Proficiency
An audit report filed on December 1, 2004 on the compliance of the New York Yankees with their lease agreement for the audit period January 1, 2001 to December 31, 2002. It was determined that the Yankees generally adhered to the provisions of their lease agreement and had an adequate system of internal controls over revenue collection and reporting functions. However, there were some issues with fees that had yet to be paid. (FN04-125A)
In accordance with New York City Administrative Code Title 12, Chapter 1, Section 12-126, the City provides reimbursement of Medicare Part B insurance premiums to its
retirees and eligible dependents. The New York City Office of Labor Relations administers various employee programs, including the Medicare Reimbursement Program.
An audit report was filed on June 27, 2008 on the compliance with Comptroller's Directive #7 by the Engineering Audit Office, Department of Sanitation. The audit assessed the compliance of the Office with this Directive, which provides agency Engineering Audit Officers (EAO's) with guidelines for independently pre-auditing payment requests for a variety of construction and related consultant services contracts. It was determined that the Department's engineering audit office has not fully complied with Comptroller's Directive #7 provisions regarding change-order work. Payments were authorized associated with change orders not registered with the Comptroller's Office. Aside from problems pertaining to change-order payments, the engineering audit office generally complied with other major requirements of Directive #7. Recommendations were made to rectify these issues.
An audit report was filed on November 7, 2011 on the Coney Island Development Corporation's (CIDC) financial and operating practices and its compliance with its EDC funding agreement. This audit determined whether CIDC accurately accounted for program funds and conducted its economic activities in accordance with the funding agreement. It was determined that EDC properly accounted for CIDC's revenues and expenses and conducted economic activities in accordance with the funding agreement. However, it was found that EDC paid $20,856 in inappropriate or questionable expenditures and could enhance the controls over CIDC's operations to ensure that all transactions are properly authorized and processed in accordance with procedures. Recommendations were made to rectify these issues.
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.
The audit determined whether the NEBDCC appropriately managed City revenues received and expended for the Center and whether appropriate background investigations
were conducted of its employees.
Audit found that the New York City Health and Hospitals Corporation (HHC) Request for Leave forms
were present and approved for all annual and sick leave taken by the 40 employees that were used as a sample.
The sample tests for reviewing internal controls of Coney Island Hospital over personnel, payrol, and timekeeping
for its employees. Some personnel folders were imcomplete or contained inaccurate information. The report contains
several recommendations.
ACS protects children from abuse and neglect. It investigates child abuse and neglect reports, provides preventive services and foster care, and helps arrange adoptions.
This audit determines whether the Bronx County District Attorney's Office has adequate controls over its inventory of computer and computer-related equipment.
From an audit conducted on the Department of Transportation (DOT), it was found that the DOT's controls over the issuance of disability parking permits are inadequate. There are inefficient procedures, weak controls and poor recordkeeping, creating an environment that allows for fraudulent behavior. Recommendations have been found to rectify these issues.
The Human Resources Administration improves the quality of life of all City residents by providing temporary assistance to help them become independent and productive. The Administration's Bureau of Eligibility Verification is responsible for conducting reviews of applicants to ensure that only eligible people receive assistance. This audit determines whether the Bureau is processing and invesitgating cash assistance applications in a timely manner.
This audit determined whether the King's County District Attorney's Office maintains adequate controls over its computer and electronic equipment inventory.
The Department of Investigation acts as a watchdog for the NYC government, City-funded programs, and City contracts. The Departmet invesigates prosecution cases of fraud and unethical conduct. This audit determines whether the Department has adequate controls over its personnel, payroll, and timekeeping practices.
The PAO generally ensured that its personnel, payroll, and timekeeping practices had adequate controls and were in accordance with applicable Comptroller's
Directives and its own formal procedures.
This is an audit on the Department of Sanitation to determine whether it had adequate controls in place to ensure that Notices of Violation were properly processed and whether it made adequate
efforts to identify and eliminate deficiencies in its issuance process that may have contributed to NOV dismissals.
This audit for Lutheran Social Services of Metropolitan New York (Lutheran) for Fiscal Year
2001 determined whether or not the amount of funds was more or less than the amount it was advanced. Lutheran did
not comply with some of the announcements and regulations of the New York State Program Manual for Standards of
Payment for Foster Care of Children and Foster-Care Reimbursement Bulletin No.92-5.
An audit report was filed on November 28, 2012 on the Department for the Aging's (DFTA) awarding of non-competitive and limited-competition contracts. It was determined that DFTA generally had adequate controls relating to the awarding of said contracts and evaluated contractor performance before awarding such contracts. However, DFTA had some internal control weaknesses relating to its contract process and the awarding of its contracts. Recommendations were made to rectify these issues.
Audit report of New York City Department of Building to decide whether the Department had sufficient controls over complaints related to illegal curb cuts and driveways; and financial penalties were correctly estimated in association with illegal curb cuts and driveways.