Office of Mental Retardation and Developmental Disabilities

Controls Over Consumers' Cash at Metro New York Developmental Disabilities Services Office and Selected Voluntary Agencies

Individuals with developmental disabilities (consumers) in Manhattan and the Bronx are served by OMRDD's Metro New York Developmental Disabilities Services Office (DDSO) and not-for- profit contractors known as voluntary agencies. We examined how the consumers' funds were controlled by the DDSO and the voluntary agencies, and identified a number of weaknesses. For example, in some instances, the amount of cash on hand did not agree with the accounting records, the accounting records were not reconciled to the corresponding bank balances, and personal consumer funds were used to purchase items that should have been purchased with State funds. We recommend several improvements in OMRDD's controls over consumers' funds.

For a complete copy of Report 98-S-44 click here.
For a copy of the 90-day response click here.