一份典型的审计报告（英文版）.pdf27

The Department of Motor Vehicles (Department) promotes safety on the
State’s highways by licensing drivers, registering motor vehicles, and
providing related services. The Department operates from its central
office in Albany and three regional headquarters in Albany, Long Island
and New York City. The Department also operates 29 district offices
which issue licenses and registrations. In addition, 88 county clerk offices
act as the Department’s agents in many areas of the State. In fiscal year
1996, the Department collected more than $900 million in revenue and
processed more than 20 million transactions and telephone inquiries. The
Department has a workforce of about 3,400, not including workers in the
county clerk offices.
A comprehensive system of internal controls is necessary to foster
effective and efficient use of resources, to ensure the integrity of
accounting and record keeping systems, and to ensure management’s
objectives are being achieved. A program for internal control review
provides management with a means to identify control weaknesses and to
plan corrective actions. To this end, the Legislature enacted the New
York State Governmental Accountability, Audit and Internal Control Act
of 1987 (Act), which required every State agency and public authority to
establish a formal system of
..............................