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

AUDIT REPORT IN BRIEF

This audit determined whether the Queens Borough President’s Office (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 the bidding requirements of the Procurement Policy Board (PPB) rules.

The audit found that the Borough President’s Office generally adhered to the requirements of Comptroller’s Directives 3, 13, 23, 24, and 25, the bidding requirements of the PPB rules, and most of the requirements of City Time and Leave Regulations. 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 always ensure that: timekeeping records were complete, accurate and properly approved; employees submitted leave authorization forms for time earned; provisions of DCAS’ Employee Lateness Policy were followed; employees’ salaries were within the salary ranges of their Career and Salary Plan titles; City regulations for sick leave were enforced; voucher packages were stamped "vouchered" as required by Comptroller’s Directive 24; vouchers were charged to correct object codes; supporting documentation for grant expenditures were maintained; and inventory records were complete and accurate.

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

• Ensure that all timesheets and leave authorization forms are signed by employees and approved by a supervisor.
• Ensure that it follows the procedures outlined in the DCAS Employees Lateness Policy and its own lateness policy.
• 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 after five or more instances of undocumented sick leave within a "sick leave period."
• Ensure that all purchase documents are stamped "vouchered" and all purchases are charged to correct object codes.
• Ensure that all discretionary grant expenditures are supported by appropriate documentation.
• Ensure that complete and accurate inventory records are maintained.