Battery Park City Authority

Internal Controls Over Contracting

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 its contracting practices. We found that the Authority had comprehensive guidelines for soliciting and awarding contracts on a competitive basis, but did not always comply with these guidelines. For example, contracts were sometimes amended significantly to include work that either should have been anticipated and included in the initial competitive process or awarded in a separate competitive process. We also identified instances in which potential bidders may not have been fully informed about bidding requirements. We recommended that certain improvements be made in the Authority’s contracting practices.

For a complete copy of Report 2005-S-8 click here.
For a copy of the 90-day response click here.
For a copy of the associated follow-up report click here.