Numbered findings
10
Control and compliance issues in the report
Independent municipal audit · TY2010
10 control and compliance findings.
Here is what they mean.
The six-month transition-year audit reported a qualified New Jersey regulatory-basis opinion and one financial-reporting material weakness. The principal issues included old unfunded capital costs and late grant expenditure reports.
At a glance
Material weaknesses
1
The highest financial-reporting control category
Repeat findings
1
Issues reported in at least one earlier audit
Opinion scope
See report opinion
Opinion scope varies by report year and accounting basis
The opinion is not a pass/fail grade
Most regulatory statements received clean opinions—with an important exception.
Qualified regulatory-basis opinion, adverse GAAP-basis opinion, and unmodified state-program compliance opinion.
Read the three opinion scopes
- New Jersey regulatory basis: Qualified as prescribed by the New Jersey Division of Local Government Services.
- U.S. GAAP: Adverse.
- Fixed assets: None
Every numbered finding
What needs to change
“Material weakness” is an audit-control classification, not an allegation of fraud. Open a finding for the condition, why it matters, the auditor's recommendation, repeat history, and the City's separately labeled response.
FS TY10-01 · material weakness
· Repeat since None
Aged unfunded deferred charges
Unfunded Deferred Charges to Future Taxation and Water Rents remained for projects more than five years old.
FS TY10-01 · material weakness
· Repeat since None
Aged unfunded deferred charges
Unfunded Deferred Charges to Future Taxation and Water Rents remained for projects more than five years old.
Why it matters
Completed projects paid from unfinanced costs must be funded and charged off the records.
Auditor recommendation
Follow up on unfunded deferred charges more than five years old, determine whether the projects are complete, and fund completed projects.
Official report p. 62
SA10-01 · significant deficiency
Late senior-nutrition expenditure reports
Several monthly and quarterly Senior Home Nutrition Grant expenditure reports were not filed within the grant agreement's deadlines.
SA10-01 · significant deficiency
Late senior-nutrition expenditure reports
Several monthly and quarterly Senior Home Nutrition Grant expenditure reports were not filed within the grant agreement's deadlines.
Why it matters
Late reports can delay grant reimbursements.
Auditor recommendation
File all expenditure reports in a timely manner.
Official report p. 63 · Includes a compliance issue
1 · control deficiency
PILOT billing and collection controls
The PILOT office lacked financial statements for some abatement agreements and did not always charge administration fees correctly, delaying collections and creating underbilling risk.
1 · control deficiency
PILOT billing and collection controls
The PILOT office lacked financial statements for some abatement agreements and did not always charge administration fees correctly, delaying collections and creating underbilling risk.
Why it matters
PILOT revenue could be delayed or underbilled.
Auditor recommendation
Obtain and retain the financial data needed to comply with PILOT agreements and process billing and collections accurately and on time.
Official report p. 67
2 · noncompliance
Untimely departmental deposits
The Recreation Department and HEDC Planning Division did not deposit receipts within the 48 hours required by N.J.S.A. 40A:5-15.
2 · noncompliance
Untimely departmental deposits
The Recreation Department and HEDC Planning Division did not deposit receipts within the 48 hours required by N.J.S.A. 40A:5-15.
Why it matters
The report does not state a separate effect.
Auditor recommendation
Deposit receipts within the time required by the Local Fiscal Affairs Law.
Official report p. 67 · Includes a compliance issue
3 · control deficiency
Swimming-pool admission and fee controls
Swimming-pool member applications could not be located, and members and non-members were not distinguished, creating a risk that incorrect fees were charged.
3 · control deficiency
Swimming-pool admission and fee controls
Swimming-pool member applications could not be located, and members and non-members were not distinguished, creating a risk that incorrect fees were charged.
Why it matters
The Recreation Department could not reliably verify pool users or the fees charged.
Auditor recommendation
Institute stronger controls to monitor who uses the facilities and which fees should be charged.
Official report p. 67
4 · noncompliance
Late animal-control reports and payments
The Animal Control Department did not submit some dog-license and burial-permit reports on time.
4 · noncompliance
Late animal-control reports and payments
The Animal Control Department did not submit some dog-license and burial-permit reports on time.
Why it matters
The report does not state a separate effect.
Auditor recommendation
Submit all reports and payments required by the State on time.
Official report p. 67 · Includes a compliance issue
5 · control deficiency
Inactive trust funds and reserves
Several trust funds and reserves appeared inactive but remained on the City's books.
5 · control deficiency
Inactive trust funds and reserves
Several trust funds and reserves appeared inactive but remained on the City's books.
Why it matters
The report does not state a separate effect.
Auditor recommendation
Review all trust funds and reserves for necessity and authorization and properly close inactive items under applicable agreements and statutes.
Official report p. 67
6 · control deficiency
Excess court ticket inventories
Several officers' individual court ticket inventories exceeded the number allowed by the court.
6 · control deficiency
Excess court ticket inventories
Several officers' individual court ticket inventories exceeded the number allowed by the court.
Why it matters
The report does not state a separate effect.
Auditor recommendation
Review individual ticket inventories and ensure assignments do not exceed the court's limit.
Official report p. 67
7 · control deficiency
Unreconciled TIPS system migration
The Court did not perform procedures to confirm that TIPS receipt data migrated fully and completely to its new computer program.
7 · control deficiency
Unreconciled TIPS system migration
The Court did not perform procedures to confirm that TIPS receipt data migrated fully and completely to its new computer program.
Why it matters
The completeness and accuracy of migrated TIPS data were not verified.
Auditor recommendation
Reconcile data in the new TIPS program to the old program to confirm that all data migrated accurately.
Official report p. 68
8 · noncompliance
Insufficient court surety bond coverage
Court surety bond coverage did not meet N.J.A.C. 5:30-8.4(a).
8 · noncompliance
Insufficient court surety bond coverage
Court surety bond coverage did not meet N.J.A.C. 5:30-8.4(a).
Why it matters
The report does not state a separate effect.
Auditor recommendation
Obtain the minimum surety bond coverage required by statute.
Official report p. 68 · Includes a compliance issue
Historical audits
Choose a report year
CY is a calendar year, FY is the older June-ending fiscal year, and TY2010 is the transition period. Comparative CY2022 also represents CY2021.
Official PDF archive
Supporting source evidence, not the primary reading experience. Independent audits only; budgets and Annual Financial Statements are separate.
| Report | Years covered | Source |
|---|---|---|
| CY2025 | 2025, 2024 | Open official PDF |
| CY2024 | 2024, 2023 | Open official PDF |
| CY2023 | 2023, 2022 | Open official PDF |
| CY2022 |
2022, 2021
No separate CY2021 report was published; this comparative audit covers both 2022 and 2021.
|
Open official PDF |
| CY2020 | 2020, 2019 | Open official PDF |
| CY2019 | 2019, 2018 | Open official PDF |
| CY2018 | 2018, 2017 | Open official PDF |
| CY2017 | 2017, 2016 | Open official PDF |
| CY2016 | 2016, 2015 | Open official PDF |
| CY2015 | 2015, 2014 | Open official PDF |
| CY2014 | 2014, 2013 | Open official PDF |
| CY2013 | 2013, 2012 | Open official PDF |
| CY2012 | 2012, 2011 | Open official PDF |
| CY2011 |
2011, 2010
This report covers CY2011 and the 2010 transition year.
|
Open official PDF |
| TY2010 |
2010
Transition-year report for the period ending December 31, 2010; it also compares the fiscal year ending June 30, 2010.
|
Open official PDF |
| FY2010 | 2010 | Open official PDF |
| FY2009 | 2009 | Open official PDF |
| FY2008 | 2008 | Open official PDF |
| FY2007 | 2007 | Open official PDF |
| FY2006 | 2006 | Open official PDF |
Project Solomon is independent of the City of Jersey City. Structured audit facts are manually source-checked; City management responses are unaudited.