This audit was to see whether Staten Island Community Boards 1, 2, and 3 followed with certain purchasing procedures. Though there were some issues present, the audit found the Boards to have followed the proper procedures.
From an audit conducted on the Department of Transportation, it was found that the Department's private ferry operators complied with their permits and license agreements and that all the Department's piers were in good condition. However, the Department's organization, collection and payment of fees and funds is inadequate and they must address these issues.
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.
From an audit conducted on the Department of Youth and Community Development, it was found that the Department adequately monitored its Out-of-School Youth program, as well as make proper payments and keep organized files. However, the Department did not address weaknesses that were previously identified and should make steps to ensure that the staff is properly trained and qualified for the job.
From an audit conducted on the Landmarks Preservation Commission, it was found that the commission lacks adequate controls over its review and permit issuance process, creating an environment that could allow the issuance of unauthorized permits. In addition, the LPC lacks a secure database and storage space and the Commission must address these weaknesses.
From an audit conducted on the Office of the Actuary, it was found that the Office does not have adequate controls over its purchasing and timekeeping operations, though the Office has adequate controls over its payroll and inventory operations. The Office must address and fix its weaknesses by making changes, such as making payments on time and having better records of the agency's expenditures.
An audit report was filed on June 2, 2010 on the payment by Empire City Subway (ECS) of license fees due the City and compliance with certain provisions of its license agreement. The audit determined whether ECS accurately reported its annual profit and paid its franchise tax payments on a timely basis, and whether DoITT has ensured that ECS complied with the provisions of the agreement. It was determined that ECS generally adhered to the requirements of the license agreement and paid all franchise tax payments that were due during the audit period in a timely manner. However, ECS financial statements were not certified by an independent public accounting firm. ECS also improperly ran operations to caclulate excess profits that may be due the City by including the costs of unassigned and unidentified conduits. Recommendations were made to rectify these issues.
A follow-up audit report was filed on May 19, 2010 on user access controls of the New York City Housing Authority's (NYCHA) tenant selection system and Tenant Selection and Assignment Plan System. This follow-up audit determined whether NYCHA implemented the six recommendations made in the previous audit (7A04-138). It was previously determined that its systems were not integrated, making it difficult for NYCHA to reconcile differences in applicant information and other data in the systems. The follow-up audit determined that of the six recommendations made in the previous audit, NYCHA implemented three, partially implemented one, and has not implemented two. The systems are still not integrated, and the two systems still contained different data. Recommendations were made to rectify these issues.
The Economic Development Corporation renders a variety of services and administers economic development programs. Its services are performed under two agreements with the City, the Master Contract and the Maritime Contract. This audit determines whether the Corporation accurately recorded and reported its revenue and expenses to the City, properly retained revenue payments in accordance with its contracts, and followed with other provisions of its agreements.
This is a follow-up audit to determine whether the Human Resources Administration has implemented the nine recommendations made in a previous audit, 'The Audit Report on the Development and Implementation of the Paperless Office System by the Human Resources Administration.'