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

AUDIT REPORT IN BRIEF

This audit determined whether the Office of Special Narcotics 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 (City Time and Leave Regulations); Office of Special Narcotics time and leave rules; and applicable Procurement Policy Board (PPB) rules.

We found that the Office of Special Narcotics generally adhered to the requirements of Comptroller’s Directives 3, 13, 24, and 25, City Time and Leave Regulations, and Office of Special Narcotics time and leave rules. In addition, our examination of the Office of Special Narcotics Personal Services and Other than Personal Services expenditures disclosed no instances in which moneys were improperly used.

However, the Office of Special Narcotics did not always ensure that: timekeeping records were complete, accurate, and properly approved; employees submitted leave authorization forms for time used; employees’ salaries were within the salary ranges of their Career and Salary Plan titles; City regulations for sick leave were enforced; employees’ leave balances were within the amounts allowable under City Time and Leave Regulations; voucher packages were stamped "vouchered" as required by Comptroller’s Directive 24; vouchers were charged to correct object codes; imprest fund expenditures complied with certain provisions of Comptroller’s Directive 3; and inventory records were complete and accurate. In addition, the Office of Special Narcotics did not require that its Assistant District Attorneys record their arrival and departure times in accordance with Comptroller’s Directive 13.

To address these issues, we make 16 recommendations, among them that the Office of Special Narcotics:

• Maintain complete and accurate time records for all employees.
• Require ADAs to record their daily attendance times and other timekeeping transactions on a form of its choice, thereby ensuring that ADAs document their time properly.
• Attempt to recoup a $678 overpayment from the former employee.
• Require that its employees provide medical documentation for sick leave used, in accordance with City Time and Leave Regulations. Employees should be placed on sick leave restriction, in accordance with the Regulations.
• Ensure that all purchase documents are stamped "vouchered" and all purchases are charged to correct object codes.
• Ensure that all imprest fund expenditures comply with the provisions of Comptroller’s Directive 3.
• Ensure that complete and accurate inventory records are maintained.