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 is complying with certain payroll, personnel, 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, and the Procurement Policy Board (PPB) rules. The scope of this audit covered the period July 1, 2001, to June 30, 2002.

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

In addition, our examination of the Borough President’s Office Personal Services and Other Than Personal Services expenditures disclosed no instances in which moneys were improperly used. However, the Borough President’s Office did not always comply with certain provisions of DCAS personnel and leave regulations and Comptroller’s Directive 24. Specifically, the Borough President’s Office did not ensure that: employees’ compensatory time balances were accurately recorded; time records had the required signatures; employees used compensatory time with in the 120-day limit; employees were paid within the salary range of their Career and Salary Plan; each page of the voucher packages sampled were stamped "vouchered" as required by Directive 24; all sampled vouchers had the correct object codes; and inventory records were complete and accurate.