Audit of the New York City Department of Citywide Administrative Services’ Compliance with Local Law 2 of 2016 Regarding the Nonpublic School Security Reimbursement Program

The objective of this audit was to determine whether the New York City Department of Citywide Administrative Services (DCAS) complied with Local Law 2 of 2016 for the establishment and administration of the Nonpublic School Security Reimbursement Program (NPS).

Summary of Findings

The audit found that DCAS generally complied with Local Law 2 of 2016 and the NPS Rules and that DCAS effectively administered the NPS Program.  However, it found that DCAS did not demonstrate proper timesheet management over one security vendor, did not always adhere to its own rules regarding the Qualified Provider List (QPL), and did not always calculate allowable reimbursable costs correctly.

Recommendations

To address these findings, the audit suggests five recommendations including DCAS performing an internal audit of the schools and security vendor who submitted inappropriate timesheets; ensuring that it abides by its established rules regarding the QPL; adding an additional level of review of the calculated reimbursements.

Agency Response

In its response, DCAS agreed or partially agreed with four out of the five recommendations and stated that it had intended to implement, or has completed, corrective measures to address the audit findings