Audit Report on the Financial and Operating Practices of the Queens County District Attorney’s Office

AUDIT REPORT IN BRIEF

This audit determined whether the Queens County District Attorney’s Office (Queens District Attorney’s Office) 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) 13, 24, and 25, Department of Citywide Administrative Services (DCAS) personnel rules and leave regulations, the Queens District Attorney Manual, Department of Investigation (DOI) Standards for Inventory Control and Management, and the Procurement Policy Board (PPB) rules.

The audit found that the Queens District Attorney’s Office generally adhered to the requirements of Comptroller’s Directives 13, 24, and 25, DCAS’ time and leave regulations, the Queens District Attorney’s Office Manual, DOI’s inventory standards, and applicable PPB rules. In addition, our examination of the Queens District Attorney’s OTPS expenditures disclosed no instances in which moneys were improperly used. However, the Queens County District Attorney’s Office did not always ensure that: employees sign for their paycheck and that each page of the Paycheck Distribution Control report is certified by the person responsible for distributing the paychecks; employees’ salaries were within the salary ranges of their Career and Salary Plan titles; employees’ leave balances were within the amounts allowable under City Time and Leave Regulations; City regulations for sick leave were enforced; employees charge their leave balances for all early departures; timekeeping records were complete, accurate, and properly approved; employees submitted leave authorization forms for time used; voucher packages were stamped "vouchered" as required by Comptroller’s Directive 24; vouchers were charged to correct object codes; miscellaneous vouchers are only used for allowable purposes; and equipment is tested when it is received. In addition, the Queens County District Attorney’s Office did not require that its Assistant District Attorneys and managers record their arrival and departure times in accordance with Comptroller’s Directive 13 and it did not immediately claim the $10,488 rent credit from the landlord. We believe that the weaknesses found were generally minor and therefore do not detract from the audit’s overall conclusion that the Queens County District Attorney’s Office generally complied with applicable payroll, timekeeping, and purchasing procedures.

Audit Recommendations

To address these issues, we make 11 recommendations, including that the Queens District Attorney’s Office ensure that:

• Employees sign the Paycheck Distribution Control Report upon receipt of their paycheck and that each page of the Paycheck Distribution Control Reports is certified.

• Employees are transferred into titles for which they qualify and that have salary ranges that encompass their current pay levels.

• It converts unused compensatory time to sick leave after 120 days as required for employees covered by DCAS’ Time and Leave Regulations unless it authorizes the carry-over in writing.

• It requires its employees to document sick leave use in accordance with DCAS’ Time and Leave Regulations.

• 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’ Time and Leave Regulations.

• Employees charge their leave balances for all early departures.

• ADAs record their daily arrival and departure times and other timekeeping transactions on a form of its choice.

Immediately claim the $10,488 rent credit from the landlord.