Follow-up Audit Report on the Licensing And Oversight of the Carriage-Horse Industry by the Departments of Health and Mental Hygiene and Consumer Affairs

AUDIT REPORT IN BRIEF

This follow-up determined whether the Department of Health and Mental Hygiene (DoHMH) and the Department of Consumer Affairs (DCA) have implemented the 11 recommendations contained in the previous audit, Audit Report on the Licensing and Oversight of the Carriage-Horse Industry by the Departments of Health and Mental Hygiene and Consumer Affairs (Audit No. MH07-092A, issued June 27, 2007).

The previous audit determined that in general, DoHMH and DCA had adequate controls over the licensing and oversight of carriage-horses, drivers, carriages, and stables, and complied with applicable rules and regulations of the City of New York concerning the carriage-horses, drivers, owners, and stables. However, the audit found that DoHMH had not established an Advisory Board called for by the City’s Administrative Code and that DCA did not conduct required carriage inspections. Additionally, we found that both DoHMH and DCA relied on the American Society for the Prevention of Cruelty to Animals (ASPCA) to perform inspections of the stables and of horses, drivers, and carriages in the field.

Audit Findings and Conclusions

The current follow-up audit disclosed that of the 11 recommendations made in the previous audit, DoHMH and DCA have implemented seven. One recommendation was partially implemented, two recommendations were not implemented, and one recommendation is not applicable.

During this current audit, we noted several new issues not cited in the previous audit: DCA processes renewals of horse licenses after the licenses have expired, DoHMH inspectors do not use stable inspection form VPHS 100 to record stable inspections, and DoHMH does not maintain an accurate list of horse licenses.

Audit Recommendations

To address the issues from the previous audit that still exist, we recommend that:

1. DoHMH establish additional criteria that can be used in conjunction with tag numbers to help ensure the correct identification of the carriage-horses.
2. DCA officials comply with the Administrative Code and the Rules of the City of New York by conducting the required carriage inspections or by entering into a formal agreement with an organization to perform all required carriage inspections.
3. DoHMH should implement the recommendations made by the Advisory Board.

To address the new issues identified in this audit, we recommend that:

1. DCA and DoHMH officials should comply with the Administrative Code and ensure that all working horses are healthy and currently licensed.
2. DoHMH require inspectors to use form VPHS 100 when inspecting horse stables.
3. DoHMH require inspectors to examine horses against a current license inventory to ensure that inspections properly monitor the conditions of all working horses. The inventory list should be periodically provided to outside organizations, such as the ASPCA, that assist in the oversight of the carriage-horse industry.