Internal Control Program

The Program

• Introduction

  In 1987, The New York State Governmental Accountability Act was enacted to formalize a system of productivity and accountability in all state agencies including SUNY campuses. The Act included provisions for strengthening campus internal controls and for measuring their effectiveness. Agencies received the following mandates:

  • Establish and maintain guidelines for a formal internal control program.
  • Establish internal control reviews for departmental managers to identify risks, weaknesses and corrective actions.
  • Ensure that all employees understand the concept of internal control and their respective roles and responsibilities.
  • Formally state the organization’s policies and standards for all employees.
  • Determine the manner of fulfilling the internal audit function.
  • Designate an internal control officer to coordinate the program.

  As required by law, SUNY Plattsburgh must annually certify that its Internal Control Program is in compliance with the Internal Control Act. In addition to the six standard requirements, the state may, from time to time, identify additional activities campuses are expected to complete as part of the on-going internal control program.

  Since internal control depends on the participation of all employees at every position level, all employees should be aware of the college’s goals and their participating roles in attaining those goals. They should routinely exercise judgment and act to protect the institution and its resources from loss, waste, or damage. All employees need to exhibit the personal and professional traits of the responsible and productive person in seeking areas for improvement and acting in the best interests and protection of the institution and the public.

  Read the Internal Control Brochure

• Communication

  The success of an internal control program depends upon good communication throughout the organizational structure.

  Often the best manner of evaluating operational and program effectiveness is at the unit (department) level. Program reviews and critical area testing may be employed.

  Identified weaknesses and recommendations for corrective action or general improvement should flow smoothly through the organizational structure with thorough review and response at each succeeding level.

  Acknowledgment and further communication (feedback) to the operating level will confirm the extent of the noted weakness and the best corrective course of action.

  It is this two-way communication which best serves to address issues and concerns in a timely manner and to reach solutions, benefiting from both the first-hand skills at the departmental level and the collective knowledge and resources of the institution.

• Outcomes

  The principles of internal control, executed by whatever manner or approach, ensure the best possible service to the college's students and clientele in the most cost-effective manner. The cost-benefits to SUNY Plattsburgh will be real and measurable.

  As members of a New York State public tax-supported institution, we all serve as stewards of the public trust. The citizens of the State expect that quality education, research, and public service will be provided through the best utilization of resources provided. It is our responsibility to fulfill that public trust.

• Definition

  Internal controls are daily operating practices and procedures that minimize the possibility of inappropriate use of resources; loss, waste or damage of resources; overspending; or other actions inconsistent with policy or in violation of law. Simply stated, the college's Internal Control Program is designed to review, critique, and strengthen existing systems and procedures.

• Systems

  The Internal Control Program at SUNY Plattsburgh is comprised of several major internal control systems. Elements of the college's internal control systems that affect the daily operation and management of SUNY Plattsburgh include, but are not limited to:

  • External (federal, state, and local) laws, regulations, policies, and procedures
  • Regulations/requirements of accreditations associations (Middle States, etc.)
  • Policies of the SUNY Board of Trustees
  • Executive Council policy statements
  • Approved Faculty Senate policies and bylaws
  • Agreements with UUP, CSEA and other labor unions
  • Statements of policy and procedure in the College handbook and/or catalog
  • Student registration, billing, and payment procedures
  • Personnel procedures
  • Employee performance programs/evaluations
  • Time and attendance reporting
  • Property (equipment) control Financial and operational procedures
  • Electronic data and network security
  • Public safety, environmental safety, code compliance practices
  • Service contracts, revocable permits
  • Building door lock systems and key control
  • Student and employee identification cards
  • Department and program specific policies and procedures

Internal Control Positions

• Internal Control Officer

  Internal Control Officer (ICO)

  The internal control officer spearheads the college’s Internal Control Program. The internal control officer at SUNY Plattsburgh is:

  Todd Moravec, Interim Vice President for Administration and Finance and Internal Control Officer

  The ICO is responsible for:

  • Monitoring and evaluating the organization’s overall internal control system.
  • Coordinating the development and implementation of the college’s Internal Control Program.
  • Monitoring identified weaknesses and required corrective actions.
  • Ensuring that employees are informed of applicable policies and receive appropriate training in internal control.
  • Reporting to the president on the college’s overall internal control system
  • Completing central administration required reporting requirements.

  Contact the Internal Control Officer

• Internal Control Coordinator

  Internal Control Coordinator (ICC)

  The internal control coordinator is responsible for overseeing the work of the Internal Control Committee. The internal control coordinator at SUNY Plattsburgh is:

  Lauren Currie, Internal Controls Coordinator; Regional Procurement Services

  Contact the Internal Control Coordinator

• Internal Control Committee

  SUNY Plattsburgh has established an Internal Control Committee that is responsible for monitoring, testing and reporting to the internal control officer about the college’s internal controls.

  The Internal Control Committee is composed of individuals from a cross section of campus departments and offices. The membership on the Internal Control Committee may increase or decrease depending on the tasks undertaken at any time.

  Internal Control Committee Members

  • Lauren Currie, Internal Control Coordinator, Regional Procurement Services 
    • Phone: 518-564-2538
    • Email: [email protected]

  • Shawn Aguglia
    • Phone: 518-564-5328
    • Email: [email protected]
  • Dave Gregoire, Assistant Vice President of Institutional Advancement 
    • Phone: 518-564-3613
    • Email: [email protected]
  • Tiffany Kirk, Facilities Accountant, Facilities, Maintenance, and Operations
    • Phone: 518-564-5037
    • Email: [email protected]

  • Michael Morales, Director, Center for Neurobehavioral Health
    • Phone: 518-564-3889
    • Email: [email protected]

  • Todd Moravec, Interim Vice President for Administration and Finance
    • Phone: 518-564-2130
    • Email: [email protected]
  • Trisha Pellerin, Campus Housing Director, Campus Housing and Community Living
    • Phone: 518-564-3824
    • Email: [email protected]
  • Magen Renadette, Director, Budget & Financial Reporting Services
    
    • Phone: 518-564-3246
    • Email: [email protected]
  • Michael Simpson, Director of Sponsored Research
    • Phone: 518-564-2195
    • Email: [email protected]

  • Jamie Winters, Assistant to the Dean, School of Arts and Sciences
    • Phone: 518-564-3251
    • Email: [email protected]
  • Gregory Withrow, Assistant to the Provost
    • Phone: 518-564-2195
    • Email: [email protected]

Duties

• Segmentation of the College

  The first step in the internal control process is the segmentation of the college. Segmentation is the process of identifying the programs and administrative functions necessary for the campus to carry out its mission. Functions identified through this process are called “assessable units” and provide the framework for the Internal Control Program.

• Risk Assessment

  After the campus is segmented into assessable units, the risk of each unit (division, department, office, center) is then assessed. This process is done through a self-assessment survey or a one-on-one discussion between the unit manager and member(s) of the Internal Control Committee. Some of the factors examined in the risk assessment are: inherent risk of the unit, management's attitude toward internal controls, physical location, frequency of review, and the rate of personnel turnover. The information provided in the risk assessment allows the Internal Control Committee to evaluate the campus’s susceptibility to conscious or unintended abuses and to determine how to improve operational efficiencies.

• Internal Control Review

  Depending upon an assessable unit’s rating, the Internal Control Committee may conduct a review of a unit’s procedures and policies to insure they are functioning as intended and that they assist the unit in meeting its goals and objectives. Examples of procedures and policies that may be reviewed include, planning activities, program evaluations, the budget cycle, personnel transactions, and information systems, cash activities, contract management and capital programs.

  Upon completion of the internal control review, the Internal Control Committee may make recommendations to the unit. The recommendations may require adding, deleting or changing internal controls or procedures for the unit. If recommendations are accepted, a timetable for implementation is agreed upon.

• Follow-Up
  The final component in the internal control process is follow-up. This step is performed to verify that the recommended actions have been properly implemented and that the unit continues to function as intended.
• Training

  Another factor essential to the success of SUNY Plattsburgh’s Internal Control Program is adequate training in the area of internal controls. Training should familiarize employees with the objectives of the internal control program, how it operates and the benefits it provides.

  The Internal Control Committee will oversee development of a training program that will help all employees understand the importance of their role in the campus’s system of internal controls.

  Learn More About Training

• Reporting

  The internal control coordinator is responsible for reporting to the internal control officer on the status of the college’s internal control plan, review of procedures and policies and recommendations to lower ratings. The Internal Control Committee is responsible for assisting the internal control coordinator in preparing the reports.

• State Government Resources
  • Standards for Internal Control in New York State Government
  • Internal Controls Online Training Course
  • Governmental Internal Control and Internal Audit Requirements - New York State Division of the Budget
  • NYS Internal Control Task Force
  • New York State Office of Information Technology Services
  • New York State Internal Control Association
  • SUNY Internal Control Program
  • NYS Division of the Budget, Budget Policy and Reporting Manual Item B-350
  • Access to State Agency Records- External Audits, NYS Public Officers Law §87(2)(g)(iv) (Freedom of Information Law)
• Federal Government Resources
  • Standards for Internal Controls in Federal Government, United States General Accounting Office (GAO) 
• Association Resources
  • New York State Internal Control Association (NYSICA)
  • Institute of Internal Auditors (IIA)
  • Internal Control — Integrated Framework (COSO)
  • Association of Government Accountants (AGA)
  • Control Objectives for Information and Related Technology (COBIT)