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, and by providing our findings and recommendations to the City managers and officials authorized and empowered to effect change. We also provide our findings and recommendations to the public, to inform them of 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.
Chapter 5, §93(c) of the New York City Charter entitles the Comptroller to obtain access to agency records required by law to be kept confidential, upon a representation from the Comptroller that necessary and appropriate steps will be taken to protect the confidentiality of those records. This entitlement does not extend to agency records that are protected by the privileges for attorney-client communications, attorney work products, or material prepared for litigation. In connection with the Comptroller’s audit authority, the Comptroller also has the “power to require the attendance and examine and take the testimony under oath of such persons as the comptroller may deem necessary” [See City Charter Section 93(b)]
In accordance with GAGAS, we attempt to serve the public interest by maintaining the highest degree of integrity, objectivity, independence, and professional behavior in accomplishing our mission and conducting our assignments. (GAGAS 1.10-1.24)
The Deputy Comptroller for Audit is the senior executive directly responsible for the Comptroller’s Audit Bureau. Two Assistant Comptrollers and two Directors report to her, each responsible for their respective area. These areas include Management Audit; Financial, IT and Engineering Audit; Quality Assurance; and Non-GAGAS/Special Projects.
Management Audit is primarily responsible for conducting performance audits of City agencies, public entities, and contractors doing business with the City. Performance audits assess programs, operations, and compliance with applicable laws and regulations. In addition, economy and efficiency audits help to determine whether agencies are protecting their resources and employing them economically and efficiently. Performance audits also determine the degree to which agency programs, activities, or functions attain mandated results or expected benefits.
Financial Audit is primarily responsible for performing audits and analyses of public and private entities that receive City funds (e.g., day care and foster care providers). Financial Audit also audits private organizations that operate their businesses on City-owned property. Such organizations are referred to as concessions and franchises. Financial Reporting is a component of Financial Audit which primarily conducts audits of entities’ financial information to determine whether such information is fairly presented and reported to the City in accordance with the financial requirements of their agreements with the City.
IT and Engineering Audit (which report to the Assistant Comptroller for Financial Audit) are separate groups with specialized expertise. IT audit performs audits of the information technology environment of the City and its agencies and the adoption of new technology by the City; provides IT audit technical assistance to the non-IT auditors through Computer Assisted Audit Techniques; and conducts field follow-up audits and reviews. Engineering audit conducts engineering related audits as it includes professionals with engineering related backgrounds.
Personnel who review management lump sum payment requests also report to the Assistant Comptroller for Financial Audit.
Quality Assurance provides technical support, training, and editing, and monitors whether the bureau’s system of quality control is designed to provide reasonable assurance that the audit bureau and its auditors comply with GAGAS and applicable legal and regulatory requirements (GAGAS 3.93). This includes evaluating whether the Audit Bureau’s quality control system has been appropriately designed and whether the audit quality control policies and procedures are operating effectively and being complied with. It also updates and administers 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/Special Projects conduct analyses of claims and other special projects as requested. Non GAGAS/Special Projects does not conduct audits.
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 March 11, 2013)