Office of Mental Health


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NYS Comptroller


Taxpayers' Guide to State and Local Audits

Office of Mental Health
Sexual Offender and Management Treatment Act Program

Issued: September 23, 2013
Link to full audit report 2013-S-21

To determine how civil confinement funds are being utilized.  The audit covers the period April 1, 2011 to July 25, 2013.

In April 2007, the Legislature enacted the Sex Offender Management and Treatment Act (Act), which established the civil management process typically referred to as SOMTA.  The SOMTA program is designed to closely supervise and treat sex offenders who are near release from prison or parole, and who, based on their mental abnormalities, pose a substantial risk to commit new sex crimes.   Since the Act’s inception, the Office has reviewed over 10,500 sex offenders’ cases, leading to 266 sex offenders currently being civilly confined.  The Office uses three psychiatric centers, Central New York Psychiatric Center, St Lawrence Psychiatric Center and the Manhattan Psychiatric Center, to provide treatment and living quarters for these offenders.

Key Findings

  • We found direct costs charged to SOMTA appropriations have been program-related and indirect expenses have been properly allocated to the program based upon a reasonable and consistent methodology established by management.  Accordingly, there is no indication that SOMTA appropriations have been misapplied to fund other programs.

Key Recommendations

  • None

Other Related Audits/Reports of Interest

Office of Mental Health: Selected Employee Travel Expenses (2012-S-76)
Office of Mental Health: Quality of Internal Control Certification (2012-S-43)

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