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Office of the New York State Comptroller

Taxpayers' Guide to State and Local Audits

Department of State
Quality of Internal Control Certification (Issued 9/28/12)


Purpose
To determine whether the Department of State (DOS) 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 agencies and public authorities to each institute a comprehensive system of internal controls over their operations. DOB requires the head of each covered State agency and public authority to certify compliance with the Internal Control Act by April 30 of each year by submitting a certification and internal control summary detailing the internal control activities undertaken during the previous year. On April 30, 2012, DOS submitted its annual Internal Control Certification and reported full compliance with all provisions of the Act.

Key Findings

  • DOS' Internal Control Certification was submitted timely and exhibited the necessary quality.
  • We noted one issue related to DOS' implementation of education and training efforts which could impact its reported level of compliance. Although DOS certified full compliance with all provisions of the Act, it last provided internal control training to all staff in 2009-10.

Key Recommendations

  • Re-examine priorities to accommodate timely submission of the annual Internal Control Certification.

Link to full audit report (2012-S-50)

Link to 90-day response

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