This audit report on Capital Improvements at Day Care Centers Required by Landlords' Lease Agreement with the Administration for Children's Services reviewed the timliness of the design phases for lease renewal upgrades at City-leased day care centers. ACS oversight of the design phases for lease renewal upgrades at CIty-leased day care centers needs improvement.
This audit report on the Financial and Operating Practices of the 34th Street Business Improvement District determined the adequacy of internal controls over funds and operations, and its compliance with its City contract, which it generally did.
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.
This audit conducted on the Department of Juvenile Justice determines whether the department implemented recommendations made in previous audits. This audit evaluates the adequacy of the data centers' plans and procedures, as well as whether the agency complied with the Comptroller's guidelines.
This follow up Audit Report on the Department of Environmental Protection Data Center determined whether the DEP implemented the 14 recommendations
made in a previous audit of its data center. To address the issues that still exist, recommendations are made to install a fire extinguishing system in the data center,
reevaluate current generic log-on accounts, and establish formal procedures to document and report network access violations among others.
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.
This audit report on the Payroll, Timekeeping Procedures, and Other Than Personal Services Expenditures of the Office of Collective Bargaining determines whether
the Office adheres to applicable policies and guidelines for purchasing, payroll, and timekeeping.
This audit report on the Development and Implementation of the Department of Investigation Livescan Fingerprint System determines whether Livescan meets the DOI's
initial business and system requirements for capacity to transmit information to and receive information from the New York State Division of Criminal Justice
Services.
This Audit Report on the Payroll, Timekeeping, and Purchasing Practices of the Board of Correction determined whether the BOC complied with applicable Personnel,
payroll, timekeeping, and small procurement policies and procedures established by the agency, and those set forth in Comptroller's Internal Control and
Accountability Directives, New York City leave regulations for managerial and non-managerial employees, and Procurement Policy Board Rules.
This Audit Report on the Parks Enforcement Patrol of the Department of Parks and Recreation determined whether the Parks Enforcement Patrol of the Department
of Parks and Recreation is in compliance with its own policies and procedures as specified in the Parks Urban Parks Service Officer's Field Manual and whether PEP
has adequate operating controls in place for the issuance of summonses and the handling of requersts for services.
This Second Follow-up Audit Report on the Data Processing Controls and Procedures of the Department of Homeless Services determines whether the New York City Department of Homeless Services (DHS) implemented the 12 recommendations made in the previous follow-up audit of data processing controls. This audit also assessed DHS compliance with the comptroller's internal control and accountability, Guidelines for the Management, Protection and Control of Agency Information and Information Processing Systems (Directive 18).
This audit report on the Effectiveness of the Department of Transportation in Maintaining Its Automotive Inventory determined that the DOT Fleet Services is generally effective in maintaining the agency's automotive inventory. However it is hindered by inconsistent compliance with agency procedures.
This audit report on the Financial and Operating Practices of the 14 Queens Community Boards determined whether the 14 Queens Community Boards are complying with certain payroll, timekeeping, purchasing, and inventory procedures, as set forth in the New York City Comptroller's Internal Control and Accountability Directives 3, 13, 24,25, and 27; Department of Citywide Administrative Services personnel rules and leave regulations; applicable Procurement Policy Board rules; and the Department of Investigation's Standards for Inventory Control and Management.
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.
This follow-up Audit Report on the Department of Health and Mental Hygiene Wide Area Network is conducted to determine whether the Department implemented the eight recommendations made in a previous audit of its Wide Area Network (WAN). The DOHMH lacked policies and procedures regarding its computer operations, system access, and data security.
This audit report on the Financial and Operating Practices of the Local 721 Licensed Practical Nurses Welfare Fund was conducted to determine if the Fund complied with
the procedures and reporting requirements of Directive 12, which they did. The Fund's expenses were accurately recorded and there was adequate documentation for the expenses paid. Weaknesses include improper benefit payments among others.
This audit report on the Financial and Operating Practices of the Uniformed Fire Officers Association Family Protection Plan determined that the Plan generally complied with the procedures and reporting requirements of Directive 12. It also complied with its benefit-processing and accounting procedures. Weaknesses include misstated benefit and administrative expenses on its financial statements.
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.
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.
This audit report on the Workforce Investment Act Program of the Department of Small Business Services determined whether it has ensured that the City has received its fair share of federal Workforce Investment Act (WIA) funds and whether DSBS appropriately verified its performance-based payments to its job training and placement contractors.
This audit report on the Inventory Controls of the Department of Correction over Its Food Items at the Rikers Island Storehouses determined that the DOC has inadequate controls over its inventory of dry and frozen fods maintained by Division II. There is inadequate oversight and procedures for managing food inventories.
This follow-up Audit Report on the Inventory Controls and Purchasing Practices of the Department of Environmental Protection's Bureau of Water and Sewer Operations is to determine whether the Bureau has implemented the three recommendations made in a previous audit over inventory. Of the three, the DEP generally implemented the recommendations.
The audit report on the Financial and Operating Practices of the Manhattan Borough President's Office determined whether the Manhattan Borough President's Office is complying with applicable payroll, timekeeping, purchasing, and inventory procedures as set forth in the Office of Payroll Administration policies and procedures, the Procurement Policy Board Rules, and the New York City Comptroller's Internal Control and Accountability Directives.
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.
This audit report on the New York Yankees Rental Credits For the Third Quarter of 2003 states that the Yankees rental credits submitted were overstated. The audit recommends that the Yankees deduct a sum from the total rental credits taken for maintenance and to ensure that all maintenance credits claimed are properly supported by sufficient documentation.
This audit report on the Inventory Controls of the Department of Correction over Its Non-Food Items at the Rikers Island Storehouses determined that the Department of Correction has inadequate controls over its non-food inventory. The review disclosed several significant weaknesses in recording and maintenance of the inventory managed by Division I and Support Services Division.
This audit report on Controls Over the Processing and Collection of Permit Fees by the Department of Environmental Protection determined whether the New York City Department of Environmental Protection's (DEP) Bureau of Water and Sewer Operations (Water and Sewer) and Bureau of Customer Service (Customer Service) determined that they are inadequate, ineffective, and in some cases, nonexistent.
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.
This audit report on the Financial and Operating Practices of the 18 Brooklyn Community Boards determined whether they are complying with certain payroll, timekeeping, purchasing, and inventory procedures, as set forth in the New York City Comptroller's Internal Control and Accountability Directives 3, 13, 24, and 25; Department of Citywide Administrative Services personnel rules and leave regulations; applicable Procurement Policy Board rules; and the Department of Investigation's Standards for Inventory Control and Management.
This audit report on the Financial and Operating Practices of the Uniformed Fire Officers Association Retired Fire Officers Family Protection Plan determined that they complied with the procedures and reporting requirements of Directive 12. Some weaknesses include misstated benefirt and administrative expenses on its financial statements and its DIrective 12 filing.
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.
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.
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.
This analysis of the Financial and Operating Practices of Union-Administered Benefit Funds with Fiscal Years Ending in Calendar Year 2002 was to provide comparative data on the overall financial activities of the 87 union-administered active and retiree welfare, education, and annuity funds which received City contributions during Fiscal Year 2002. Several funds expended lower-than-average amounts for benefits and maintained high reserves, but the expenses of certain funds exceeded their revenues, resulting in operating deficits.
This audit report on the Financial and Operating Practices of the Queens Borough President's Office determined that the Borough President's Office generally adhered to the requirements of Comptroller's Directives 3, 13, 23, 24, and 25, the bidding requiremtns of the Procurement Policy Board (PBB) rules, and most of the requirements of City Time and Leave Regulations.
This audit report on the Financial Practices of the Office of the Actuary determined whether the Office of the Actuary had adequate controls over its timekeeping, payrool, purchasing, and inventory operations.
This audit report on the Financial and Operating Practices of the Office of the Public Advocate evaluated the agency's internal controls over its personnel, payroll, timekeeping, small purchases, and physical assets, as well as its compliance with applicable City rules and regulations. All employees on the OPA payrool were bona fide and its purchases were legitimate and necessary for its operation.