Limited Scope Fiscal Audit at Department of City Planning

The Controller’s Office conducted a limited scope fiscal audit at the Department of City Planning (Planning)1 focused on cash handling and payroll. We performed surprise cash counts to ensure that any collections and the authorized petty cash and change funds are accounted for and adequate internal controls are in place over these funds. We also completed a limited payroll review, which entailed verifying hours worked, overtime, and bonuses paid to sampled employees over a two week period, were properly supported.

Our audit was performed in accordance with Generally Accepted Government Auditing Standards. Those standards require that we plan and perform the audit to obtain suffiCient, appropriate evidence to provide a reasonable basis for our findings and conclusions based on our audit objectives. We believe that the evidence obtained provides a reasonable basis for our findings and conclusions based on our audit objectives.