Internal Control Committee
SUNY Plattsburgh recognizes the importance of having a coordinated internal control program as a means of safeguarding the College's resources and reducing the risk that resources are lost due to wasteful practices, fraud or abuse.
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:
Josee Larochelle Vice President for Administration Email: [email protected]
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.
- Internal Control Coordinator
- Internal Control Committee
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.
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' susceptibility to conscious or unintended abuses and to determine how to improve operational efficiencies.
Upon completing a risk assessment, the Internal Control Committee will assign a rating of low, average or high risk to the assessable unit. These ratings are considered when scheduling internal control reviews.
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.
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.
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' system of internal controls.
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.