NEW ALBANY POLICE DEPARTMENT - New Albany, Ohio

20.1.5 Auditing
The City Manager is responsible for determining bidding procedures and criteria in
selecting vendors for the purchase of capital equipment items in excess of $20,000.
As prescribed by State law and City Charter, the Auditor of the State of Ohio is responsible for
auditing political subdivisions on a biennial basis. This audit may be conducted by an independent
agency.
The New Albany Finance Director may also conduct audits of City cash accounts, including all of
the accounts specified in Directive 20.1.3 (above). Audits by the Finance Director may be
conducted more than once per year, if warranted.
20.1.6 Seized and Forfeited Property
Pursuant to Ohio Revised Code §2923.35, the Police Department has developed an internal
control policy for seized or forfeited property and/or cash obtained from state and/or local criminal
cases (see Directive 13.2). The Finance Director is responsible for auditing this account and
ensuring that requisitions for property and/or services from this account fall within the guidelines
as set forth in State law.
20.1.7Agency Owned Property - Inventory/Control
All City of New Albany property valued at $500.00 or more will be subject to an annual inventory.
The Finance Director is responsible for establishing the procedures and forms to be utilized in this
process. The Police Department is responsible for updating the inventory and asset information
(serial numbers, descriptions, etc.) with the Finance Department on an annual basis.
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