Audit Bureau

Mission:    

• Reduce the Cost of City Government;
• Improve the Quality of City Government Services; and
• Maintain the Integrity of the City Government Environment.

Our mission is accomplished 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 those City managers and officials who are authorized and empowered to effect change.  We also release our findings and recommendations to the public to inform it of how City government is working.

Our authority and purpose is legally mandated as cited in Chapter 5, Section 93, of the New York City Charter, as amended December 31, 1989.  We are 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 effectively and efficiently utilized;
• undertake studies on how the City uses computers and other new technology;
• perform 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, the audit recommendations, and the implementation status of the audit recommendations.

While we are responsible for performing our audits in accordance with GAGAS, we also voluntarily comply with other applicable auditing standards, such as those promulgated by the Institute of Internal Auditors.

The Bureaus of Financial Audit and Management Audit, and the Division of Support Services conduct audits.

The Bureau of 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.

The Bureau of Financial Audit is primarily responsible for performing audits of public and private entities that receive City funds (e.g., day care and foster care providers) and of claims filed against the City. The bureau also audits private organizations that operate their businesses on City-owned property. Such organizations are referred to as concessions and franchises. The bureau also includes professionals with engineering backgrounds and conducts engineering-related audits.

The Division of Support Services (which is part of the Bureau of Financial Audit) includes EDP Audit and Editing. EDP Audit performs audits of data centers, applications (in development and implemented), and the adoption of new technologies. It also provides EDP audit assistance to the bureaus’ non-EDP auditors through Computer Assisted Audit Techniques. Editing edits written bureau reports and other materials. It also provides training to bureau personnel.

The Division of Quality Assurance (which is part of the Bureau of Financial Audit) provides technical support and training, and monitors whether the bureaus’ audit policies and procedures are suitably designed and effectively applied. Quality Assurance prepared this Audit Manual. It also updates and administers Comptroller's Directive #1 (an annual internal control self-assessment that City agencies are required to complete), and administers the Comptroller’s Prequalified List of CPA Firms and Public Administrators’ filings. Quality Assurance does not conduct audits.

The Audit Library provides audit related reference materials.

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

Overview of the Audit Process

Audit Finding Sheet

Elements of an Audit Finding

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 December, 2007)

NYC Comptroller's Office Directive 1

Bureau of Audit Disclaimer