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.
An audit report was filed on December 7, 2004 on the financial and operating practices of the Brooklyn Borough President's Office. It was determined that the Office generally adhered to Comptroller Directives, City Time and Leave Regulations, and the PPB rules. There were no instances of improper money usage. Recommendations were made to correct errors with employee leave balances and compensatory time. (FP04-058A)
According to William C. Thompson, Jr., the Comptroller of New York City, the City completed its fiscal year with a General Fund surplus, as determined by Generally Accepted Accounting Principles. The General Fund is an indicator of the financial activity and legal compliance of the City.
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.
This report assesses the debt condition of the City of New York in accordance with Section 232 of the City Charter. The Charter requires the Comptroller to
report ont he amount of debt the City may responsibly incur for capital projects during the current fiscal year and each of the three succeeding fiscal years.
From an audit conducted on the New York Public Library, it was found that the Library's expenditures funded by City appropriations were valid and accurate. The Library also maintained adequate files and documentation, but it has problems in its purchasing practices, inventory management, and record-keeping of computer equipment.
From an audit conducted on the Salvation Army and the Department of Homeless Services, it was found that the Salvation Army maintained adequate records to support expenses and amounts billed to the Department for the operation of the Carlton House. The Salvation Army complied with some contract provisions and spent its funds reasonably, but did not follow other contract terms. In addition, the Department did not amend the contract and submit it for approval when it increased the pay rate of the Salvation Army.
This report provides a comprehensive examination of data regarding claims filed against the City in Fiscal Year 2004 and analyzes recent claims trends. It also provides preliminary data for Fiscal Year 2005.