The City Of New York Office Of The Comptroller Bureau Of Financial Audit

Audit Report In Brief

The City’s five District Attorneys protect the public by investigating and prosecuting criminal conduct in their respective counties.  This audit examined the financial and operating practices of the Queens District Attorney’s Office.  It determined whether the Queens District Attorney’s Office is complying with applicable purchasing and inventory procedures of the City Comptroller’s Office, the Procurement Policy Board, and the Department of Investigation. During Fiscal Year 2006, Other Than Personal Service (OTPS) expenditures for the Queens District Attorney’s Office amounted to $5,585,233.
Audit Findings and Conclusions

The Queens District Attorney’s Office (District Attorney’s Office) generally adhered to Comptroller’s Directives #6 and #24; applicable Procurement Policy Board rules; and the Department of Investigation Standards for Inventory Control and Management.

Our examination of the District Attorney’s Office Other Than Personal Service expenditures disclosed no instances in which monies were improperly used.  However, there were minor instances in which the District Attorney’s Office did not comply with certain purchasing procedures. Our test of a random sample of 28 purchase documents with 58 corresponding vouchers found that the District Attorney’s Office charged the wrong object code for 17 vouchers totaling $21,161.  A review of 30 miscellaneous vouchers revealed that one miscellaneous voucher included $90 to pay the fine for a moving violation issued to an employee for talking on the phone while driving, a payment not allowable according to Comptroller’s Directive #6.  Finally, the District Attorney’s Office improperly used five miscellaneous vouchers totaling $39,802 for purposes that are not allowable according to Comptroller’s Directive #24, such as postage, monthly reoccurring expenses, and supplies.

Audit Recommendations

We make three recommendations to the District Attorney’s Office, that it should:

• Ensure that all payments are charged to the correct object code.
• Seek reimbursement of $90 from its employee for the moving violation.

• Ensure that miscellaneous vouchers are used only for purposes that are allowable by Comptroller’s Directives #24.