"Interim findings and recommendations of the NYC Comptroller's Investigation of the City's COVID 19 PlanningPreparation and Initial Response", Explain 3 key points to the article? What could have the City done differently?

https://comptroller.nyc.gov/reports/interim-findings-and-recommendations-of-the-new-york-city-comptrollers-investigation-of-the-citys-covid-19-planning-preparation-and-initial-response/