Battery Park City Authority
Internal Controls Over Employee Compensation, Travel and Entertainment, and Community Event Expenditures Battery Park City Authority was created to supervise the development of a planned residential and commercial community in lower Manhattan. We audited the Authority’s internal controls over employee compensation, travel and entertainment, and community event expenditures. We found that the Authority had established good controls over employee compensation, but did not always obtain required supporting documentation for travel and entertainment expenses. We also determined that the Authority could improve controls over community event expenditures by developing written policies and procedures for such expenditures.
For a complete copy of Report 2004-S-8 click here.