New York City Department of Education

Central Office Financial Management Centers: Payroll and Inventory Controls (Follow-Up Review)

The New York City Department of Education uses Central Office Financial Management Centers to administer certain aspects of the New York City public school system. In our prior audit report 2000-N-11, we examined the internal controls over payroll and inventory processes at eight Financial Management Centers. We determined that significant improvements were needed in many of these controls. For example, time and attendance records were not submitted in a timely manner, inventory records were not kept up to date, and several recently purchased items could not be located. In our follow-up review, we found that Department officials had made progress in implementing the recommendations contained in our prior report.

For a complete copy of Report 2002-F-53 click here.