Audit Report on the Financial and Operating Practices of the Office of Special Narcotics

January 7, 2008 | FP07-074A

Table of Contents

    AUDIT REPORT IN BRIEF

    This audit determined whether the Office of Special Narcotics (the Office) is complying with certain purchasing and inventory procedures and controls as set forth in the New York City Comptroller’s Internal Control and Accountability Directives (Comptroller’s Directives) #3, #6, and #24; applicable Procurement Policy Board (PPB) rules; and the Department of Investigation Standards for Inventory Control and Management.

    Audit Findings and Conclusions

    The Office of Special Narcotics generally adhered to Comptroller’s Directives #3, #6, #24, and applicable Procurement Policy Board rules. In addition, our examination of Other Than Personal Service expenditures disclosed no instances in which monies were improperly used. However, the Office did not fully comply with certain requirements. Specifically, the Office:

    • Processed 18 of the 67 imprest fund purchases using the incorrect voucher type.
    • Processed six miscellaneous purchases using the incorrect voucher type.
    • Did not indicate the vehicle identification number of the City vehicle that was used on 6 of 38 personal expense forms, totaling $556.
    • Split six imprest fund purchases for replenishment of the postage meter to circumvent the $250 expenditure limit established in Comptroller’s Directive #3.
    • Did not always ensure that inventory records were complete and accurate.

    We recommend that the Office of Special Narcotics ensure that:

    • The imprest fund purchases are used for the purchase of supplies, materials, and small equipment. Other allowable imprest fund purchases include employee expenses for local transportation and out-of-town travel costs.
    • The appropriate type of voucher is used to process its purchases.
    • Employees include the vehicle identification number on the personal expense form when using a City-owned vehicle.
    • All imprest fund expenditures comply with the provisions of Comptroller’s Directive #3.
    • Tag numbers are included for each item listed on the inventory list.
    • Identification tags are affixed to all items.
    • Complete and accurate inventory records of all equipment items are maintained.

    $242 billion
    Aug
    2022