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NYS Comptroller

THOMAS P. DiNAPOLI

Taxpayers' Guide to State and Local Audits

Division of the Budget
Quality of Internal Control Certifications


Issued: July 07, 2015
Link to full audit report 2015-F-7
Link to DHCR 30-day response
Link to OPRHP 30-day response

Purpose
In 2012, we conducted a series of audits at 12 State agencies focusing specifically on their 2011-2012 Internal Control Certifications submitted to the Division of the Budget (DOB). We examined whether these agencies submitted their certifications on time, answered all the questions with the appropriate level of detail, and maintained documentation supporting the answers given. The 12 audits were performed at the following agencies:

  • the Department of Agriculture and Markets, (2012-S-47)
  • the Department of Economic Development, (2012-S-48)
  • the State Education Department, (2012-S-45)
  • the Division of Housing and Community Renewal, (2012-S-31)
  • the Office of the Medicaid Inspector General, (2012-S-46)
  • the Office of Mental Health, (2012-S-43)
  • the Office of Parks, Recreation and Historic Preservation, (2012-S-49)
  • the Office for People with Developmental Disabilities, (2012-S-44)
  • the Office for the Prevention of Domestic Violence, (2012-S-41)
  • the Division of State Police, (2012-S-128)
  • the Department of State, (2012-S- 50) ) and
  • the Office of the Welfare Inspector General (2012-S-42)

The objective of our follow up was to determine the degree of implementation by each agency in submitting their 2013-14 Internal Control Certifications of the seven common recommendations included in our series of reports.

Background
Our initial audit reports concluded that improvements were needed to the quality of Internal Control Certifications at 10 of the 12 agencies. We found instances where Internal Control Certifications were not submitted timely and/or did not provide the appropriate level of detail, as well as cases where agencies were unable to support important statements or assertions they made. We also found instances where Internal Audit units had not had a periodic external quality assessment as required by audit standards; where duties associated with the internal control and internal audit functions were not properly separated; and a lack of agency-wide internal control training.

Key Findings

Agency officials made significant progress in addressing the problems we identified in the initial audit reports. Of 12 agencies originally audited, two (OMIG and OWIG) had no prior recommendations, seven have implemented all of our recommendations and only three (DHCR, OPRHP and DSP) still have work left to do. In total, of the 23 recommendations included in our original audit reports, 19 were implemented, 3 were partially implemented, and one was not implemented.

Key Recommendations

Officials are given 30 days after the issuance of the follow-up review to provide information on any actions that are planned to address the unresolved issues discussed in this review.

Other Related Audits/Reports of Interest

None


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