Audit Report on the Financial and Operating Practices of the 18 Brooklyn Community Boards

AUDIT REPORT IN BRIEF

This audit determined whether the 18 Brooklyn Community Boards (Boards) are complying with certain payroll, timekeeping, purchasing, and inventory procedures, as set forth in the New York City Comptroller’s Internal Control and Accountability Directives (Comptroller’s Directives) 3, 13, 24, and 25; Department of Citywide Administrative Services (DCAS) personnel rules and leave regulations; Procurement Policy Board (PPB) rules; and the Department of Investigation’s Standards for Inventory Control and Management.

The audit found that the Boards generally adhered to the requirements of Comptroller’s Directives 3, 13, 24, and 25, DCAS personnel rules and leave regulations, and applicable PPB rules.

In addition, our examination of the Boards’ Personal Services and Other Than Personal Services expenditures disclosed no instances in which moneys were improperly used. However, there were several minor instances in which the Boards did not follow certain aspects of DCAS personnel rules and leave regulations and the Department of Investigation’s Standards for Inventory Control and Management. Specifically, at Board 17, one employee exceeded the undocumented sick leave allowance; at Board 3, the District Manager’s time reports were not always signed by the Chairperson and the District Manager was not charged for two days of leave use; the salaries of three Board employees (two employees at Board 5 and one employee at Board 6) were less than the minimum pay rates for their civil service titles; at Board 9, one employee received excess compensation upon separation from City service; at Board 13, equipment purchased as far back as 2001 was never used; and 16 Boards (Board 2, 3, 4, 5, 6, 7, 9, 10, 11, 12, 13, 14, 15, 16, 17, and 18) lacked complete inventory records.

The audit made ten recommendations to those Boards that had weaknesses found during the audit.