This Report, which is prepared by the Comptroller’s Office and reviewed by the Proxy Committee of each system, serves as the annual Proxy Committee Postseason Report (“Postseason Report”) to each system’s Board of Trustees
The Identifying Information Law requires City agencies to submit comprehensive biennial agency reports (Form 3). This document is related to the City Comptroller's collection, disclosure, and retention of identifying information and privacy protection practices.
This report compares traditional defined benefit (DB) pension plans with 401(k)-type defined contribution (DC) retirement savings plans. DB plans are generally secure, predictable and efficient, but may prove to be a bigger economic burden than DC plans.
Committed to making substantial reforms early on in their administrations and working collaboratively to address these challenges, Mayor Adams and Comptroller Lander announced the establishment of the Task Force on Nonprofit Contracting (“Task Force”) convened as a part of the transition process.
New York City’s current property tax system is notoriously opaque, unfair, and regressive. For the past four decades, rather than dealing with its structural flaws, New York State has layered on a patchwork of exemptions and abatements to lower tax rates for various owners.
This policy brief, by New York City Comptroller Scott M. Stringer, provides support for legislation that would mandate for the first time that landlords include a clear and concise “Tenant Bill of Rights” in every lease packet.
Various audit reports were compiled of the Minority And Women-Owned Business Enterprises Program and filed on December 22, 2010. The audits of the Program found a common issue in the administration of the program: the lack of compliance with key provisions of Local Law 129 concerning agency monitoring of M/WBE participation goals of vendors to ensure that subcontractor utilization goals are achieved. Recommendations were made to rectify the lack of effective monitoring of the program at the agency and oversight level.
An audit report was filed on March 12, 2013 as a compilation of audits of the City's oversight of construction management consultants. It was determined that deficiencies and problems with overseeing the work of construction management consultants and failing to complete projects on time resulted in the expenditure of $22.13 million in additional construction management consultant costs. Furthermore, deficient oversight led to $3.3 million in inappropriate and questionable payments to a consultant, and $8.25 million in monetary penalties for failure to complete certain projects on-time. Recommendations were made to rectify these issues.
The City's Comptroller Office conducted a series of audits on the administration and controls of overtime by City agencies. From the audits, it was found that there is a general lack of compliance with the rules, procedures, regulations, and policies governing overtime. There is a threat of overtime abuse due to inadequate management. Recommendations have been made to all agencies to try to solve these problems.
This report, filed on May 13, 2010 is a compilation of systems development audits and an assessment of Citywide Systems-Development Strategy. This compilation report revisited lessons learned from the audit reports when viewed in total. It was concluded that, while improvements have been made in the process of developing IT system projects, up to $190.7 million of IT system-development projects examined may have been poorly spent. In general, it was determined that the City has not created a successful unified City-wide strategy for developing IT systems. As a consequence, the resources invested in these projects are at risk. Recommendations were made to rectify these issues.
The objectives of this audit were to determine if all owners report cell site income on the RPIE statement, if additional property tax would be due from unreported cell site income, and if penalties
are assessed for not reporting cell antenna income.
This IT audit and research report is a study on the compliance of New York City Agencies with Executive Order 120 and makes recommendations for enhancing citywide language access. It was determined that the agencies reviewed (CCRB, CCHR, DCP, DOT, and TLC) were generally in compliance with EO 120 and have taken reasonable measures to promote compliance and to expand language access to limited english proficiency (LEP) customers. General recommendations were made regarding consistency of services, improvement of public outreach, and formalization of language access training.
The New York City Housing Authority's Department of Resident Employment Services is responsible for implementing the resident employment training programs, such as the Pre-Apprenticeship Program, the Resident Opportunity and Self-Sufficiency Program, and the Resident Employment Program. This follow-up audit determines whether the NYCHA has implemented the six recommendations made in a previous audit, Audit Report on the Administration of the Resident Employment Program by the New York City Housing Authority.
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.
The Department of Youth and Community Development initiates and coordinates programs to meet the needs and foster the development of the youth, families, and communities. The Beacon Program Contract Management Unit oversees 80 Beacon community centers. This audit determines whether the DYCD has adequate oversight and monitoring of Beacon Program contractors to ensure that they are following with the contract.
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.
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.
Little Flower Children and Family Services is a social service agency that delivers services to children, families, and disabled adults. This audit determines whether LFCFS followed with the major programmatic provisions of its foster care contract with the Administration for Children's Services.
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 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 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 a pension from the NYC Teachers' 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 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 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".
This audit determines whether the Department of Parks and Recreation followed with the terms of the fiduciary agreement and the 'Modification to the Restrictive Declaration,' which is an agreement between the City and another party in which conditions are placed on a property's future use and development.
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 to check the reporting of advertising revenue by Time Warner Cable and its compliance with its franchise agreement with the New York City Department of Information Technology and Telecommunications.
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.
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.
This audit determined whether Circle Line-Statue of Liberty Ferry, Inc., (Circle Line) accurately reported its gross receipts, properly calculated the license fees due, paid its license fees on time, and complied with certain other major non-revenue terms of the license agreement.
The office of the comptroller performed an audit of the license agreement between the Department of Parks and Recreation and First Tee of Metropolitan New York to operate and maintain the Mosholu Golf Course
and associated facilities in Van Cortlandt Park, the Bronx.
This audit determines whether the Merissa Restaurant Corporation accurately reported its gross receipts, calculated the license fees, paid its license fees on time, and followed with non-revenue terms of the license agreement.
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 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.
Alerting of unsafe conditions at the Lasker ice skating facility in Central Park. The conditions were discovered by the commissioner's office on March 31, 2006 and require that the agency take
corrective action before the facility reopens for summer activities.
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.
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.
Under the J-51 program, the Department of Housing Preservation and Development Administration provides tax exemption benefits to property owners. The Department is responsible for administering the program. This audit determines whether the Department has adequate controls over administering the program.
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 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.
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.
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.
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 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.
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.
Local Law 333 Insurance Fund for NYC Employees provides health and welfare benefits to eligible active City Employees. This audit determines whether the Fund was following with the procedures and reporting requirements of Comptroller's Directive 12.
Borough Presidents are elected officials of each borough. City Charter gives them the authority to propose budget priorities to the council, review and comment on major decisions, monitor and modify the delivery of city services, and engage in strategic planning. This audit determines whether the Brooklyn Borough President's Office is following with the proper payroll, personnel, purchasing, cash receipts, and inventory policies and procedures.
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.
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.
An audit report to see whether the Riverside Beach Restaurant Corporation (Hudson Beach Cafe) had control over cash receipts, complied with its permit agreement with the Department of Parks and Recreation, and properly calculated fees due to the City.