Department of Motor Vehicles
Internal Controls Over Revenue Collection (Follow-up) (Issued 09/21/12)
To assess the extent of implementation of the eight recommendations included in our initial report, Internal Controls Over Revenue Collection (Report 2007-S-15).
Our initial audit report, which was issued on April 25, 2008, examined the internal controls at all of the Department’s Central Office units that collect revenues and a sample of district and county field offices. We found the Department needed to strengthen internal controls by adhering to established policies and procedures and by implementing additional controls. We identified control weaknesses at some of the Central Office units and field offices. Necessary improvements included having two people present when cash is counted, separating duties, maintaining accountability over funds received, depositing funds timely, and testing for counterfeit bills. Central Office units should have changed safe combinations more frequently and kept cash and checks in locked areas. We also found the Department’s records of its bank accounts did not agree with the Office of the State Comptroller records. The Department also needed to expedite the appointment of an Internal Control Officer who was independent of the Audit Services Unit.
- We found that Department officials have made some progress in correcting some of the problems we identified. However, additional improvements are needed. Of the eight prior audit recommendations, four were implemented, two were partially implemented, and two were not implemented.
- Officials are given 30 days after the issuance of the follow-up report to provide information on any actions that are planned to address the unresolved issues discussed in this report.
Other Related Audits/Reports of Interest
Department of Motor Vehicles: Revenue Collection and Reporting Follow Up Review Report 2011-F-26
State Government Accountability Contact Information:
Audit Director:Carmen Maldonado
Phone: (212) 417-5200; Email: StateGovernmentAccountability@osc.state.ny.us
Address: Office of the State Comptroller; Division of State Government Accountability; 110 State Street, 11th Floor; Albany, NY 12236