Department of Agriculture and
Markets
Quality of Internal Control
Certification
Issued: December 19, 2012
Link to full audit report 2012-S-47
Purpose
To determine whether the Department of Agriculture and Markets (Department) 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 September 12, 2012, the Department submitted
its annual Internal Control Certification and reported a mixture of full and partial compliance with
provisions of the Act.
Key Findings
- The Department's Internal Control Certification was submitted late, over 4 months after the April 30 deadline.
- In one instance, the Department's certification did not provide an adequate level of detail describing specific actions it will take to address the Department's partial compliance assessment of its internal audit function.
- Although the Department certified partial compliance with the education and training provision of the Act because line staff are currently not trained on internal controls, the Department also does not have a formal internal control education and training program for its managerial employees.
Key Recommendations
- Re-examine priorities to accommodate the timely submission of the Internal Control Certification.
- Provide appropriately detailed responses to questions as requested in the annual Internal Control Certification.
- Expand and enhance the internal control training and education program to cover all aspects of internal controls for all staff levels.
Other Related Audits/Reports of Interest
Office for the Prevention of Domestic Violence: Quality of Internal Control Certification (2012-S-41)
Office of the Medicaid Inspector General: Quality of Internal Control Certification (2012-S-46)
Department of State: Quality of Internal Control Certification (2012-S-50)
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
