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June 3, 2008

Comptroller DiNapoli Releases Audits

New York State Comptroller Thomas P. DiNapoli today announced that the following audits have been issued:

New York City Department of Health and Mental Hygiene Accountability Over Administrative Tribunal Revenues (Report 2007-N-10)
The New York City Department of Health and Mental Hygiene conducts inspections of restaurants, tattoo parlors, beauty salons and other businesses to ensure compliance with the City Health Code. Businesses cited for inspection violations may be fined. Auditors examined the Department’s controls over the fine revenue and found that the controls were generally adequate. However, fees were not always assessed as required for late payments and additional actions needed to be taken when the fines were not paid.

Natural Heritage Trust Controls Over Gifts and Contributions (Report 2007-S-28)
Natural Heritage Trust (NHT) is a public benefit corporation that was created to receive and administer gifts, grants and contributions to further public programs of parks, recreation, conservation and historic preservation. NHT receives funds from public and private organizations. Auditors examined whether NHT deposited its gifts and contributions in a timely manner and whether it used the funds for their intended purposes. Auditors found the funds were used for their intended purposes. However, the funds were not always deposited in a timely manner or adequately accounted for. Auditors identified a number of control weaknesses that made the funds more susceptible to loss or misuse, such as frequent unexplained overdrafts, significant amounts of accounted for funds, and inadequate oversight and supervision of individual accounts.

Office of Mental Health - Mid-Hudson Forensic Psychiatric Center: Internal Controls Over Overtime Practices (Report 2007-S-63)
Mid-Hudson Forensic Psychiatric Center is one of three forensic psychiatric centers operated by the Office of Mental Health. Auditors examined the controls over overtime at the Center and found certain improvements were needed. In particular, payments were sometimes made for overtime that was not adequately documented and proper time and attendance practices were not always followed.

Division of Parole - Network Security Controls (Report 2007-S-82)
The Division of Parole prepares inmates for release from prison and supervises individuals on parole while they are in the community. The Division has created a computer network that helps it perform its duties. Auditors examined selected aspects of the security controls in place over this network. Auditors found certain improvements were needed in these controls. So as not to compromise the security of the network, auditors detailed findings and recommendations were not included in our report, but were presented separately to Division officials throughout the course of the audit.

Department of Children and Family Services New York City Administration for Children's Services - Accounting for and Contacting Children in Foster Care (Follow-up) (2007-F-46)
New York State’s foster care programs are administered by 58 local social services districts (57 counties and New York City) that are overseen by the Office of Children and Family Services (OCFS). In New York City, the programs are administered by the Administration of Children’s Services (ACS), and many of the program services are provided by agencies under contract with ACS. In previous audit report 2004-N-05, auditors examined whether ACS could physically locate the foster children in its custody, among other issues. Auditors found that ACS could locate or otherwise account for the children in the sample, and the contracted agencies were able to document almost all their required contacts with these children. However, the agencies could not always show that they had made diligent efforts to find children when they were reported as missing. When auditors followed up on the prior audit recommendations, they found that OCFS and ACS implemented all but one recommendation.

Roosevelt Island Operating Corporation - Controls Over Equipment and Vehicles (Report 2007-S-13)
Roosevelt Island Operating Corporation is responsible for the development, operation, security and maintenance of a planned community on Roosevelt Island, which is located in the East River in New York City. Auditors identified a number of weaknesses in the Corporation’s controls over its equipment and vehicles. In particular, the Corporation was not performing periodic physical inventories to account for the items and update its inventory records, and the records themselves were outdated and incomplete. Corporation policies also did not provide sufficient guidance to staff on how to maintain proper controls and inventory records. Auditors recommended certain actions be taken to strengthen the controls over the Corporation’s equipment and vehicles.

The reports are available by clicking on the report name or by calling (518) 474-4015.



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