Office of Mental Health
Bronx Psychiatric Center: Controls Over Patient Cash We identified a number of serious deficiencies in the Bronx Psychiatric Center's internal controls over patient cash. For example, because related duties were not adequately separated among different employees, any misappropriations of patient cash were less likely to be detected. We also found that bank accounts were not reconciled in a timely manner, the safe in the cashier's office was not adequately secured, and many cash disbursements were not properly authorized. We recommend that internal controls over patient cash be strengthened in many ways.
For a complete copy of Report 98-S-46 click here.
For a copy of the 90-day response click here.