Audit Report on the Manhattan Borough President’s Office’s Controls over Its Inventory of Computers and Computer-Related Equipment

Executive Summary

This audit was conducted to determine whether the New York City (City) Manhattan Borough President’s Office (MBPO) has adequate internal controls over its inventory of computers and computer-related equipment.

During Fiscal Year 2021, the MBPO expended $1,064,565 for Other Than Personal Services (OTPS), of which approximately $307,445 was related to computers and computer-related equipment.

Audit Findings and Conclusion

The MBPO lacked adequate controls over its inventory. The MBPO did not (1) maintain a complete inventory listing, (2) perform periodic inventory counts, (3) immediately tag equipment when received, or (4) store unissued equipment in a secured area. Notwithstanding these deficiencies, the MBPO was generally able to account for the computers and related equipment it recently purchased through September 2021.

Additionally, the MBPO took several actions during the audit—such as drafting a framework for written policies and procedures and consolidating its inventory into a comprehensive list—to begin rectifying several of the deficiencies identified.

Audit Recommendations

The audit makes several recommendations that will improve the MBPO’s controls over its inventory of computers and computer-related equipment. These appear in the body of this report.

Agency Response

The MBPO agreed with the audit’s recommendations.