Office of Mental Health
Rockland Psychiatric Center,
Selected Financial Management Practices We audited selected internal
controls at Rockland Psychiatric Center. We found that the timekeeping and payroll functions
are generally well controlled. However, payments to the physicians employed by the Center
can be better controlled, as the physicians are allowed to be absent up to five hours a week
for continuing medical education without charging accrued leave credits. Contrary to OMH
policy, we found no evidence that the time not worked was, in fact, used for medical
education. We estimate that this lost time costs the Center about $1 million a year. We
recommend that the physicians be paid for this time only when they can document that the
time was used for continuing medical education. We also found that improvements can be
made to provide better assurance that goods are obtained at the lowest available price and
cash and equipment are adequately protected against loss.
For a complete copy of 95-S-19 click here.
For a copy of the associated follow-up report click here.
For a copy of the 90-day response click here.