Office of Parks, Recreation and Historic Preservation

 

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Office of the New York State Comptroller

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Office of Parks, Recreation and Historic Preservation
Quality of Internal Control Certification (Issued 10/26/12)


Purpose
To determine whether the Office of Parks, Recreation and Historic Preservation (Parks) 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 (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 June 25, 2012, Parks submitted its annual Internal Control Certification and reported full compliance with all provisions of the Act.

Key Findings

  • Parks’ Internal Control Certification was submitted, 56 days after the April 30 deadline. 
  • When asked to list all high risk activities reviewed and the results of those reviews, Parks’ certification did not provide the required level of detail.
  • Parks did not support some statements made in its certification with sufficient, appropriate documentation.  Officials were unable to provide evidence of the communication of the Internal Control Officer designee to all staff, nor evidence that appropriate internal control training was provided to all employees.
  • Although Parks certified full compliance with all provisions of the Act, it has not yet completed a program of internal control review and its internal audit function has not undergone an external quality assessment as required by professional standards.

Key Recommendations

  • Re-examine priorities to accommodate timely submission of the Internal Control Certification.
  • Provide appropriately detailed responses to questions as requested in the annual Internal Control Certification.
  • Ensure all statements contained in the Internal Control Certification are supported by sufficient and appropriate documentation.
  • Ensure that compliance testing and monitoring systems are in place.  When necessary, ensure corrective action is taken and monitored.
  • Ensure that the internal audit function undergoes an external quality review.

Link to full audit report (2012-S-49)

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