Audit Report on the Office of Collective Bargaining’s Controls Over Its Inventory of Computer and Computer-related Equipment

This audit determined whether the Office of Collective Bargaining (OCB) maintained adequate controls over its inventory of computer and computer-related equipment. The primary scope of the audit was Fiscal Year 2012.

OCB is an independent, non-mayoral agency established in 1967 to administer and enforce the provisions of the New York City Collective Bargaining Law. OCB was established to resolve disputes between City labor and management. OCB is authorized to resolve questions concerning union representation, collective bargaining, claims of improper labor practices, and the contractual arbitration process.

For Fiscal Years 2010 through 2012, OCB’s expenditures for computers and computer-related items totaled about $52,000.

Audit Findings and Conclusion

There were several strengths in OCB’s controls over its inventory of computer and computer-related equipment. We determined that OCB had written policies and procedures relating to its inventory of computer and computer-related equipment; the server/computer storage room was secured; most of the computers and computer-related equipment on OCB’s inventory records were found in the office; most of the computers and computer-related items in the office were identified on OCB’s inventory records; and all of the computer items were appropriately tagged by OCB.

However, OCB had some weaknesses in its computer inventory controls. Specifically, OCB’s inventory records were not consistently accurate and unassigned items were stored in an unsecured area.

Audit Recommendations

To address these issues, the audit recommends that OCB:

• Ensure that its computer inventory records are consistently accurate.
• Ensure that all of its unassigned computer assets are properly safeguarded against theft by being stored in a secure area.

Agency Response

In their response, OCB officials partially disputed one of the findings, but stated that they are in the process of implementing the audit’s recommendations.