Purpose

To determine whether the Office of Temporary and Disability Assistance’s (Office) management of its internal control system appropriately addresses all five components of internal control. Our audit scope included the period January 1, 2013 through May 21, 2015.

Background

In 1987, the Legislature passed the New York State Governmental Accountability, Audit and Internal Control Act requiring each State agency to institute a comprehensive system of internal control over its operations. The Division of the Budget’s Budget Policy and Reporting Manual Bulletin B-350 requires the head of each covered agency to certify compliance with the Act by April 30 of each year by submitting a Certification and Internal Control Summary describing the internal control activities undertaken during the previous year. As the State’s chief fiscal officer, the Comptroller also has several responsibilities under the Act, including providing technical assistance to agencies, conducting audits of internal control, and issuing the Standards for Internal Control in New York State Government (Standards). The Standards form the minimum expectations for internal control in State agencies and public authorities, and provide guidance to State officials on establishing and evaluating a comprehensive system of internal controls. Included in that guidance are five specific components of internal control that must be addressed by each system: control environment, control activities, risk assessment, information and communication, and monitoring.

Key Finding

We found the Office’s Internal Control System appropriately addresses all five components of internal control. As a result, the Office has multiple mechanisms in place for implementing and evaluating the effectiveness of its internal control system.

Key Recommendations

None

Other Related Audits/Reports of Interest

Division of Housing and Community Renewal: Quality of Internal Control Certification (2012-S-31)
Office of Parks, Recreation and Historic Preservation: Quality of Internal Control Certification (2012-S-49)