Office of Mental Health


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NYS Comptroller


Taxpayers' Guide to State and Local Audits

Office of Mental Health
Quality of Internal Control Certification

Issued: October 26, 2012
Link to full audit report 2012-S-43
Link to 90-day response

Determine whether the Office of Mental Health (OMH) submitted timely a quality Internal Control Certification to the Division of Budget (DOB) by April 30, 2012.

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 April 30, 2012, OMH reported full compliance with all provisions of the Internal Control Act.

Key Findings

  • OMH's Internal Control Certification was submitted on time and generally exhibited the necessary quality. Answers to most questions were complete and responsive, and were supported by records and documents maintained by the agency. However, OMH's certification did not provide sufficient detail in describing the results of its reviews of high-risk activities.
  • OMH has assigned the same person to function as both Internal Audit Director and Internal Control Officer. These duties are not compatible and could impair the person's ability to perform the audit function with the necessary degree of independence.

Key Recommendations

  • Provide appropriately detailed responses to questions as requested in the annual Internal Control Certification.
  • Separate the duties associated with the internal control and internal audit functions.

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:
Address: Office of the State Comptroller; Division of State Government Accountability; 110 State Street, 11th Floor; Albany, NY 12236