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

This audit determined whether the Brooklyn Borough President’s Office complied 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, 23, 24, and 25; Department of Citywide Administrative Services (DCAS) personnel rules and leave regulations (City Time and Leave Regulations); and applicable Procurement Policy Board (PPB) rules relating to bidding requirements.

Audit Findings and Conclusions

The audit found that the Borough President’s Office generally adhered to Comptroller’s Directives 3, 13, 23, 24, and 25, City Time and Leave Regulations, and the PPB rules. In addition, our examination of the Borough President’s Office OTPS expenditures disclosed no instances in which moneys were improperly used.

However, the Borough President’s Office: did not charge three employees’ leave balances for 12 hours not worked; incorrectly charged one employee for 12 hours leave that the employee did not use; underpaid three employees $1,006 when they separated from the Borough President’s Office; permitted employees to carry compensatory time beyond the 120 day limit; did not encumber the funds for two purchases as required by Directive 25; and, did not maintain complete and accurate inventory records for its equipment.

Audit Recommendations

To address these issues, we make 10 recommendations, including that the Borough President’s Office:

• Make appropriate adjustments to employee leave balances based on the audit findings.

• Ensure that timekeeping transactions are carefully reviewed so that timekeeping errors are avoided.

• Should carefully review separation payments before final payments are made to ensure that employees are accurately paid.

• Should require employees to use compensatory time within 120 days after it is earned. If an employee does not adhere to this requirement, the compensatory time should be converted and incorporated in the employees’ sick leave balance. If an employee cannot use compensatory time within 120 days of its being earned, appropriate authorization should be maintained allowing the carryover of this time past the 120-day limit.

• Ensure that miscellaneous vouchers are used in accordance with Comptroller’s Directive 25.

• Ensure that complete and accurate inventory records are maintained.