Battery Park City Authority

Internal Controls Over Employee Compensation, Travel and Entertainment, and Community Event Expenditures (Follow-Up Report)

Battery Park City Authority was created to supervise the development of a planned residential and commercial community in lower Manhattan. In audit 2004-S-8, we examined the Authority’s internal controls over employee compensation and expenditures for travel, entertainment and community events. 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. When we followed up on these matters with Authority officials, we found that some improvements had been made, but additional improvements were still needed.

For a complete copy of Report 2007-F-24 click here.
For a copy of the 90-day response click here.
For a copy of the 90-day response click here.