Office of Mental Health
Kingsboro Psychiatric Center: Controls Over Patient Cash We identified a number of deficiencies in the internal controls over patient cash at Kingsboro Psychiatric Center. For example, because related duties are not adequately separated among different employees, there is a greater risk that cash could be misappropriated without detection. We also determined that the accounting records were not updated on a timely basis and some cash disbursements were not adequately documented. We recommend a number of improvements be made in the Center's internal controls over patient cash.
For a complete copy of Report 98-S-43 click here.
For a copy of the 90-day response click here.