Audit Report on the Financial and Operating Practices of the City Civil Service Commission

AUDIT REPORT IN BRIEF

The audit determined whether the City Civil Service Commission (Commission) complied with applicable payroll, personnel, and purchasing procedures established by the agency, and those set forth in the Comptroller’s Internal Control and Accountability Directives, New York City leave regulations, and Procurement Policy Board (PPB) rules.  The Commission is a quasi-judicial body that hears appeals both from disciplinary actions and from civil service employment decisions as the guardian of the City’s merit system.  The Commission has five Commissioners, each appointed by the Mayor for a six year-term, and five employees.

The Comprehensive Annual Financial Report of the Comptroller (Annual Report) for Fiscal Year 2007 reported actual expenditures of $530,147 for the Commission, including $463,471 for Personal Services and $66,676 for Other Than Personal Services.

Audit Findings and Conclusions

We determined that the Commission generally complied with all City rules and regulations.  However, our audit disclosed minor weaknesses in the Commission’s purchasing practices, including that it: did not prepare purchase documents prior to the purchase of goods and services; did not document that purchased goods were received; and did not pay for purchases promptly.  These conditions were not of sufficient materiality to detract from our overall opinion.

Audit Recommendations

To address these issues, we make four recommendations.  The Commission should:

• Create a purchase document before the purchase of goods or services;

• Create one purchase document at the beginning of the fiscal year to encumber funds for services that will be periodically billed by one vendor;

• Ensure that receiving documentation for goods are certified and placed in its procurement files prior to making payments to vendors;

• Make payments to vendors within 30 days from the receipt of an invoice.

City Civil Service Commission’s Response

In their response, Commission officials agreed with all four recommendations.