Bureau of Audit
Our mission is to:
Reduce the cost of City government;
Improve the quality of City government services; and
Maintain the integrity of the City government environment.
We accomplish our mission by conducting audits and other analyses of City-funded operations in accordance with the New York City Charter. Our findings and recommendations are not only provided to City managers and officials authorized and empowered to effect change, but also to the public to inform them about how City government is working.
Our authority and purpose is legally mandated in Chapter 5, §93, of the New York City Charter. The Comptroller is required to:
- Perform an audit of some aspect of every City agency at least once every four years;
- Perform financial audits of City transactions, revenues, and expenditures;
- Perform operational audits of City agencies to determine whether goals are being met and funds are used effectively and efficiently;
- Undertake studies on how the City uses computers and other new technology; conduct audits in accordance with generally accepted government auditing standards (GAGAS); and
- Issue an annual report to the Mayor and City Council describing the previous fiscal year’s major audits, audit recommendations, and the implementation status of the audit recommendations.
The Deputy Comptroller for Audit is the senior executive directly responsible for the Comptroller’s audit bureau. Four directors report to her, each responsible for their respective area. These areas include 1) Management Audit, 2) Financial, IT, and Engineering Audit 3) Quality Assurance, and 4) Non-GAGAS.
Management Audit conducts performance audits of City agencies, public entities, and contractors doing business with the City to assess their effectiveness, efficiency and compliance with applicable laws and regulations. These audits are intended to determine whether resources are being used in a cost effective manner to achieve mandated results or expected benefits.
Financial Audit conducts audits and analyses of public and private entities that receive City funds (e.g., day care and foster care providers) or operate their businesses on City-owned property. These audits focus on whether the City is due additional funds. Financial Audit also includes IT Audit, and Engineering Audit. IT Audit conducts audits of the information technology of the City and its agencies, the adoption of new technology by the City, and provides IT audit technical assistance to non-IT auditors through Computer Assisted Audit Techniques. Engineering Audit includes professionals with engineering-related backgrounds and conducts audits of engineering and construction issues.
Quality Assurance provides audit technical support, and training. QA monitors whether the bureau’s quality control system provides reasonable assurance that the audit bureau and its auditors comply with GAGAS and applicable legal and regulatory requirements (GAGAS 3.50). QA also updates Comptroller's Directive #1 (an annual internal control self-assessment that City agencies are required to complete), and administers both the Comptroller’s Prequalified List of CPA Firms and Public Administrators’ filings. Quality Assurance does not conduct audits.
Non-GAGAS conducts special projects and reviews claims against the City, and high risk vouchers.
To
report waste or mismanagement in City operations, contact CAC's
24-hour waste/fraud hotline:
(212) 669-4600 or (800) 800-6385 or action@comptroller.nyc.gov
The New York City Procurement Policy Board Rules authorize the Comptroller to maintain a prequalified list of auditors. See: Accounting Firm Questionnaire for Comptroller's List of Prequalified CPA Firms
Comptroller's List of CPA Firms (.pdf format) (Last updated August 8, 2011)