This is a follow-up audit to determine whether the Queens Borough Public Library has implemented the nine recommendations that were made in the Audit Report on the Financial Controls of the Queens Borough Public Library.
An audit report was filed on June 30, 2008 on the pensioners of the New York City Fire Department (FDNY) working for the City after retirement for the period January 1, 2006 to December 31, 2006. The objective of the audit was to identify pensioners who may be reemployed by a City agency and illegally collecting a pension from the New York City Fire Department Pension Fund (FIRE) and to quantify amounts of any improper payments to these individuals. The audit did not find any individuals who received pension payments during 2006 that appear to violate applicable sections of State and City laws. As a result, this audit made no recommendations to FIRE officials.
An audit report was filed on June 30, 2008 on the pedagogical pensioners of the New York City Teachers' Retirement System working for the City after retirement for the period January 1, 2006 to December 31, 2006. The objective of the audit was to identify pensioners who may be reemployed by a City agency and illegally collecting a pension from the New York City Teachers' Retirement System (TRS) and to quantify amounts of any improper payments to these individuals. The audit determined that 24 pensioners received $215,134 in pension payments during 2006 who appeared to violate applicable sections of State and City laws. Recommendations were made to handle these individuals and to address future incidents.
An audit report was filed on June 30, 2008 on the Department of Sanitation (DSNY) Vacant Lot Clean-up Program. The audit determined whether DSNY adequately responded to complaints and work orders regarding unclean vacant lots. It was determined that the DSNY Vacant Lot Clean-up Program had inadequate internal controls over the way it identified vacant lots for cleaning, processed complains and work orders on vacant lots, and managed the cleaning of the lots. There were issues regarding segregation of duties and lack of proper supervision, as well as tracking of aging cases. Other technical issues contributed to a longer response and thus a build-up of old cases. Recommendations were made to rectify these issues.
An audit report was filed on June 27, 2008 on the Department of Environmental Protection's (DEP) billing and collecting of water and sewer charges from private hospitals. The audit determined whether DEP is properly billing private hospitals for water and sewer use and making efforts to collect all outstanding charges. It was determined that, in general, DEP is billing hospitals for water and sewer charges properly, in accordance with its policies and procedures and the New York City Water Board Water and Wastewater Rate Schedule. However, several internal control weaknesses were noted regarding DEP's collection practices. As a result of these weaknesses, DEP does not make timely and appropriate collection efforts. Recommendations were made to rectify these issues.
An audit report was filed on June 26, 2008 on the financial and operating practices of the 18 Brooklyn Community Boards. The audit determined whether the 18 Brooklyn Boards complied with certain purchasing and inventory procedures as set forth in the New York City Comptroller's Directives (#3, 6, and 24), applicable Procurement Policy Board (PPB) rules, the Procedural Guidelines for Community Boards, the Department of Investigation Standards for Inventory Control and Management, and whether they accounted for the receipt and disbursement of funds received from non-City sources. It was determined that the Boards generally adhered to all of the aforesaid rules and guidelines. Expenditures were appropriate, and no instances were identified in which monies were improperly used. However, there were minor instances in which the Boards did not comply with certain purchasing and inventory procedures. Recommendations were made to rectify these issues.
An audit report was filed on June 25, 2008 on the oversight of Father Flanagan's Group Home Contract by the Department of Juvenile Justice (DJJ). This audit determined whether Father Flanagan's operated in accordance with the key terms of its contract with DJJ and whether DJJ adequately monitored the contract. It was determined that Father Flanagan's, for the most part, operates in accordance with the key terms of its contract with DJJ. However, some areas were noted in which Father Flanagan's was not in compliance with the contract. Some employees lacked valid driver's licenses, and had incomplete logbooks containing incidents at the facility. DJJ also did not adequately monitor its contract with Father Flanagan's Bergen Street facility. Recommendations were made to rectify these issues.
The New York City Housing Authority's Department of Resident Employment Services is responsible for implementing the resident employment training programs, such as the Pre-Apprenticeship Program, the Resident Opportunity and Self-Sufficiency Program, and the Resident Employment Program. This follow-up audit determines whether the NYCHA has implemented the six recommendations made in a previous audit, Audit Report on the Administration of the Resident Employment Program by the New York City Housing Authority.
This audit determines whether the Vera Institute of Justice is following with the provisions of its contract with the Department of Probation to operate the Esperanza/Hope Program.
This is a follow-up audit to determine whether the Department of Buildings' efforts to follow up issued violations to ensure conditions are corrected were adequate.