Audit Report on the Office of the Special Narcotics Prosecutor’s Controls over Its Computers and Computer-Related Equipment

This audit was conducted to determine whether the Office of the Special Narcotics Prosecutor (SNP) is complying with certain inventory procedures set forth in the Department of Investigation’s (DOI’s) Standards for Inventory Control and Management, and whether it is maintaining internal control systems as required by the New York City Comptroller’s Directive #1.

The SNP was founded in 1971 to enhance law enforcement’s response to major drug trafficking crimes in the City.  In accordance with New York State Judiciary Law, Article 5-B, §177‑C, the SNP was granted concurrent jurisdiction to investigate cases brought to it by federal, state and local law enforcement agencies, and was given authority to prosecute narcotics felonies in the City’s five counties.  In carrying out those responsibilities, the SNP routinely works with national and international law enforcement agencies.

The SNP is headed by a Special Assistant District Attorney who is appointed by the five District Attorneys located in New York City.  The Special Assistant District Attorney initiates and implements policies and procedures concerning the prosecution of felony narcotics cases and directs the SNP’s internal operations.  For Fiscal Years 2015 and 2016 (July 1, 2014 through June 30, 2016), the SNP spent $52,224 to purchase electronic office equipment, such as computers, monitors and printers.

Audit Findings and Conclusions

The audit found that although the SNP maintained inventory and relinquishment records that together accounted for nearly all of its tested electronic office equipment, several errors and omissions in those records evidenced weaknesses in the SNP’s compliance with DOI’s Standards for Inventory Control and Management and Comptroller’s Directive #1.  We were able to account for 746 of 747 items listed in the SNP’s inventory records.  However, we identified three items purchased by the SNP that were physically located on SNP’s premises but not listed in its current inventory records.  We also found that nine items that had been relinquished were incorrectly reported in the SNP’s inventory list as either being “in use” or on “shelf”.  From those results it appears that there were gaps in the SNP’s updating of its inventory records to reflect the office’s receipt of incoming items and items removed.  In addition, we found instances of missing, erroneous, or duplicated tag numbers and serial numbers in the SNP’s records.  The abovementioned inventory control weaknesses could expose the SNP to a potential risk of loss, misappropriation or theft.

Audit Recommendations

Based on the audit findings, we make the following three recommendations to the SNP:

• Maintain complete and accurate records of all equipment in accordance with DOI’s Standards for Inventory Control and Management and Comptroller’s Directive #1.
• Update inventory records promptly and accurately when any inventory changes occur, including the acquisition and relinquishment of equipment.
• Conduct an annual inventory count of all its computer and computer-related equipment, ensuring that accurate information regarding all such items and their locations is properly recorded in the inventory records.

Agency Response

The SNP agreed with the report’s findings and recommendations and described the steps it has taken or will take to implement the report’s recommendations.