Comptroller DiNapoli Releases Audits
New York State Comptroller Thomas P. DiNapoli today announced that the following audits have been issued:
- Department of Agriculture and Markets - New York State Cattle Health Assurance Program (Report 2007-F-32): In a follow up audit, auditors found that the Department had made a number of changes to measure and monitor program effectiveness.
- Battery Park City Authority - Internal Controls Over Employee Compensation, Travel and Entertainment, and Community Event Expenditures (Report 2007-F-24): In a follow up audit, auditors found that the Authority had made some improvements but additional changes were still needed.
- Carl C. Icahn Charter School (Report 2007-S-70): Auditors found that the controls were generally adequate, but improvements were needed in a few areas. For example, most contracts were not competitively bid and school funds were used on staff parties.
- City University of New York - Employee Access to the Student Information Management System at Selected Campuses (Report 2007-S-23): Auditors found that some employees inappropriately had access to sensitive student information. Specifically, they had the ability to change grades, adjust account balances or override controls preventing students with outstanding balances from registering for classes.
- Department of Civil Service - New York State Health Insurance Program: Accuracy of Interest Credit for 2006 (Report 2007-S-114): Auditors found that payments were accurate.
- Department of Correctional Services - Selected Aspects of the Procurement of Pharmaceuticals (Report 2006-S-20): Auditors found that the Department had complied with procurement guidelines and had made reasonable efforts to obtain the lowest price for pharmaceuticals. But the Department was unable to use $1.8 million in drugs because of cooler malfunctions and its poor response to these situations.
- Development Authority of the North Country - Revenue, Selected Expenses and Accounting System (Report 2007-F-38): Auditors found in this follow up audit that the Authority had or was in the process of acting on their recommendation.
- Development Authority of the North Country - Board Governance, Procurement and Disbursement Practices (2007-F-39): Auditors found that most of its recommendations in this follow up audit were implemented.
- New York City Economic Development Corporation - Downtown Manhattan Heliport: Revenue Operations (Report 2007-N-5): Auditors examined the revenue totals reported by the Port Authority and found they were complete and accurate but questioned whether some of the expenses might have been excessive.
- New York City Economic Development Corporation - East 34th Street Heliport: Revenue Operations (Report 2007-N-7): Auditors found that the company did not always fully bill carriers for their flights and underreported revenue collected. In some instances, the carriers were not fully billed because flight activity logs had been altered. Auditors also determined that the company was not actively pursuing certain unpaid accounts.
- Office of General Services - Multi-Agency Building Security Services (Report 2006-S-100): Auditors found the Office had taken appropriate steps to reassess its buildings’ security risks since September 11, 2001, and worked with the Division of State Police to perform detailed security risk assessments for the buildings. Auditors concluded that certain actions still needed to be taken by the Office and some of the agencies. The full findings of this report cannot be released due to the sensitivity of the information.
- Department of Health - Internal Controls Over Procurement Operations and Equipment Asset Management (Report 2007-F-34): Auditors found in this follow up audit that the Department had implemented most of their recommendations.
- Department of Health - Montrose Veterans Home: Vendor Interest Payments (Report 2007-S-69): Auditors found that because the Veterans Home made several late payments that it had to pay interest on these payments, which was avoidable.
- Hudson River Park Trust - West 30th Street Heliport: Revenue Operations (Report 2006-S-75): Auditors found certain improvements were needed if Hudson River Park Trust was to be assured it received all the revenue it was due.
- New York City Department of Sanitation - Waste Disposal Contracts (Report 2007-F-40): In a follow up audit, auditors found that the Department made some progress in implementing their audit recommendations, but additional work was needed.
- State University of New York - University at Stony Brook: Controls Over Selected Payroll Practices (Report 2007-S-67): Auditors identified significant control weaknesses in payroll practices. Because of delays in reporting payroll changes, terminated employees were able to obtain paychecks they were not entitled to. Auditors determined that a total of $414,236 in payroll overpayments were made during a single one-year period to 335 different individuals.
- Department of Taxation and Finance - Progress in the Implementation of e-MPIRE (Report 2007-F-44): In a follow up audit, auditors found that the Deparment had made considerable progress in implementing their recommendations.
- New York State Thoroughbred Breeding and Development Fund - Internal Controls Over Financial Operations (Report 2007-F-17): In a follow up audit, auditors found that the Fund implemented most of their recommendations.
The reports are available by clicking on the report name, on the Comptroller’s Web site at www.osc.state.ny.us/audits or by calling (518) 474-4015.