Although some differences were found among program types, a number of commonalities were observed. Check fraud was the single most common means of malfeasance. Falsified fiscal documents (inflated staff and participant timesheets), vendor overbilling, and falsified client eligibility also were uncovered. A risk analysis established potential points and patterns of vulnerability to fraud and abuse in check processing procedures, staff termination and payment procedures; vendor solicitations, deliveries, invoicing, billing, and accounting; and participant eligibility determination, termination, and payment. On the basis of these findings, recommendations are made for internal controls to improve administration and management of the city's contract programs. In addition to covering specific vulnerabilites, recommendations discuss staff training, reporting accounting, audit, and monitoring functions and propose development of a contract management system, an investigative organization to detect malfeasance in contract programs and funding agency management, and a unified contractor oversight system. For full report, see NCJ 109113.
Downloads
Similar Publications
- Study of Government-Subsidized Housing Rehabilitation Programs and Arson - Analysis of Programs Administered in New York City, 1978-1981 - Executive Summary
- Responses to Fraud and Abuse in AFDC (Aid to Families With Dependent Children) and Medicaid Programs
- Reconciling Higher Educational Standards and Minority Recruitment: The New York City Model