Pursuant to the terms of the lease between the City of New York and the New York Yankees, the office of the comptroller has examined the rental credits claimed by the Yankees for the maintenance
of City-owned Yankee Stadium for the third quarter of 2006.
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.
From an audit conducted on the Fire Alarm Inspection Unit of the New York City Fire Department, it was found that the Alarm Unit does not have adequate controls over the inspection of fire alarm systems. The Alarm Unit's record-keeping is poor and does not have standardized procedures or systems. Recommendations have been made to address these issues.
From an audit conducted on the Department of Homeless Services (DHS), it was found that the DHS generally has adequate controls over its Billing System account and Miscellaneous Expense Account. Though the accounting systems are efficient, the DHS needs to improve its controls over the administration of the accounts. Recommendations have been made to address these issues.
From an audit conducted on the Department of Education (DOE), it was found that the DOE maintained complete documentation for the students surveyed. However, the DOE is not monitoring, tracking or documenting the provision of special education services in an effective manner, with some documentation left incomplete, inaccurate, and lacking. Recommendations have been made to address these issues.
This is a follow-up audit to determine whether the Department of Education has implemented the 10 recommendations made in a previous audit entitled Audit Report on Other Than Personal Service Expenditures
of Schools within Regional Operations Center for Regions 9 and 10.
From an audit conducted on New York City pensioners who were reemployed by a City agency, it was found that most individuals adhered to proper regulations and procedures. However, some individuals violated portions of the Retirement and Social Security Law and received an inappropriate amount of payments. Recommendations have been made to the Board of Education Retirement System to prevent this issue from reoccuring.
From an audit conducted on the New York City Police Department (POLICE), it was found that some individuals participating in the system violated portions of State and City laws and collected an inappropriate amount of payments. Recommendations have been made to prevent this issue from reoccuring.
From an audit conducted on the New York City Fire Department Pension Fund (FIRE), no individuals were found to be violating any State or City laws. All individuals received an appropriate amount of payments and no recommendations have been made to FIRE.