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.
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.
From an audit conducted on the Jerome-Gun Hill Business Improvement District (BID), it was found that the BID has adequate internal controls over its funds, provided services called for in its District Plan, and complied with its contract with the Department of Small Business Services (DSBS). However, the BID lacks adequate oversight of contracts and a proper number of members on its Board of Directors. Recommendations have been made to address these issues and others.
An audit report was filed on February 24, 2009 on Department of Transportation efforts to address sidewalk defect complaints. The audit assessed the adequacy of Department of Transportation's (DOT) efforts to address non-emergency sidewalk defect complaints. It was determined that DOT's efforts to address complaints could be improved. Weaknesses were identified that affected the Sidewalk Management Unit's operational effectiveness and efficiency in assuring that defective sidewalk conditions are identified and appropriately addressed. Recommendations were made to rectify these issues.
From an audit conducted on the Department of Environmental Protection (DEP), it was found that the DEP has adequate controls over the billing of water and sewer charges of residential properties. However, there is a risk that the DEP is not billing certain properties due to poor monitoring, leading to an excess amount of bills not being paid. Recommendations have been made to address this and other issues.
From an audit conducted on the New York Yankees, it was found that the Yankees overstated its rental income to the City. The Yankees charged an excess of expenses to the City, violating the lease agreement they made with the Department of Parks and Recreation. In addition, certain expenses lack sufficient documentation and it is unreliable to charge them to the City. Recommendations have been made to address these issues.