Office for People With
Developmental Disabilities
Quality of Internal Control
Certification
Issued: September 28, 2012
Link to full audit report 2012-S-44
Purpose
To determine whether the Office for People with Developmental Disabilities (OPWDD) submitted
timely a quality internal control certification to the Division of Budget (DOB) by April 30, 2012.
Background
In 1987, the Legislature passed the New York State Governmental Accountability, Audit and Internal
Control Act requiring State In 1987, the Legislature passed the New York State Governmental Accountability, Audit and Internal
Control Act requiring State agencies and public authorities to each institute a comprehensive
system of internal controls over their operations. By April 30 each year, DOB requires the head
of each covered agency to certify compliance with the State's Internal Control Act by submitting
a certification and internal control summary detailing the internal control activities undertaken
during the previous year. For the 2011-12 fiscal year, OPWDD reported a mix of partial and full
compliance with the various requirements of the Act.
Key Findings
- The Internal Control Certification was submitted two weeks late on May 15, 2012.
- Although submitted late, OPWDD's certification exhibited the necessary quality. Answers were complete and responsive, and were supported by records and documentation maintained by the agency.
Key Recommendations
- Re-examine priorities to accommodate the timely submission of the Internal Control Certification.
Other Related Audits/Reports of Interest
Office for the Aging: Quality of Internal Control Certification Report 2008-S-114
Division of Veterans Affairs: Quality of Internal Control Certification Report 2008-S-115
Department of Transportation: Quality of Internal Control Certification Report 2008-S-116
State Government Accountability Contact Information:
Audit Director: John Buyce
Phone: (518) 474-3271; 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
