Audit Report on the Financial And Operating Practices of The Department Of City Planning

AUDIT REPORT IN BRIEF

This audit determined whether the Department of City Planning (City Planning) 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, and #24, Department of Citywide Administrative Services (DCAS) personnel rules and leave regulations, Payroll Management System (PMS) guidelines, Department of Investigation (DOI) Standards for Inventory Control and Management, and Procurement Policy Board (PPB) rules.

Audit Findings and Conclusions

City Planning generally adhered to the requirements of Comptroller’s Directives #3, #13, and #24, DCAS time and leave regulations, DOI inventory standards, and applicable PPB rules. In addition, our examination of the City Planning’s Other Than Personal Service expenditures disclosed no instances in which moneys were improperly used. However, City Planning did not always comply with certain aspects of Comptroller’s Directive #3, DCAS time and leave regulations, and DOI inventory standards.

Audit Recommendations

We recommend that City Planning should:

• Attempt to recoup the separation pay that was overpaid to the employees.
• Provide training to employees responsible for calculating separation payments.
• Ensure that adjustments are made to employees leave balances based on the audit findings, employee timekeeping transactions are carefully reviewed so that timekeeping errors are avoided, and employees indicate their arrival and departure time on the time log.
• Ensure that it requires its employees to document sick leave use in accordance with DCAS personnel rules and leave regulations.
• Ensure that it converts excess annual leave to sick leave by May 1 of each year unless it authorizes the carry-over in writing in accordance with DCAS personnel rules and leave regulations.
• Ensure that it converts unused compensatory time to sick leave after 120 days as required by DCAS personnel rules and leave regulations unless it authorizes the carry-over in writing.
• Ensure that it uses the PC and PD Purchasing Documents for its purchases, as specified in Comptroller’s Directive #24.
• Ensure that imprest fund checks are imprinted with the words “Void After 90 Days.”

Ensure that complete and accurate inventory records are maintained.