Audit Report on the Financial and Operating Practices of the Bronx Borough President’s Office

AUDIT REPORT IN BRIEF

This audit determined whether the Bronx Borough President’s Office (Borough President’s Office) is complying with certain purchasing and inventory procedures as set forth in the New York City Comptroller’s Internal Control and Accountability Directives (Comptroller’s Directives) #3 and #24; applicable Procurement Policy Board (PPB) rules; and the Department of Investigation (DOI) Standards for Inventory Control and Management. In addition, the audit determined whether the Borough President’s Office maintained controls over the cash receipts from map sales and topographical services according to Comptroller’s Directive #11, and over discretionary funds expenditures according to Comptroller’s Directive #23.

Audit Findings and Conclusions

The Borough President’s Office generally adhered to Comptroller’s Directives #3, #11, #23, and #24; applicable PPB rules; and the Department of Investigation Standards for Inventory Control and Management. In addition, our examination of the Borough President’s Office Other Than Personal Service (OTPS) expenditures disclosed no instances in which moneys were improperly used. However, the Borough President’s Office did not always comply with certain purchasing, cash control, and inventory procedures. Specifically the Borough President’s Office:

• lacked bidding documentation for one of its eleven awarded contracts;
• paid $26.03 in sales tax on two vouchers;
• charged the wrong object code for five vouchers, totaling $6,916;
• lacked supporting documentation for two of the 63 imprest fund checks issued;
• did not deposit cash collected on 391 sales on the same business day it was received; and
• did not maintain complete and accurate inventory records.

We recommend that the Borough President’s Office should ensure that:

• Documentation of bidding is maintained on file.
• Sales tax is excluded from all payments made to vendors.
• All payments are charged to the correct object code.
• All imprest fund checks are adequately supported with proper documentation.
• Cash collected is deposited on the same business day it is received.
• Complete and accurate inventory records are maintained.