Internal Control

Internal Control Overview

Internal controls are methods and measures adopted by the college to promote the safe and efficient use of state resources. Every employee shares a responsibility to make our working environment safe and effective. One important way we can help achieve this goal is to establish and follow appropriate campus policies on internal control.

 

The New York State Governmental Accountability, Audit and Internal Control Act of 1987 (Internal Control Act) requires all state agencies, including each SUNY Campus, to maintain a system of internal controls and a formal internal control program.

 

There are six requirements of the Internal Control Act:

 

  1. Establish and maintain written internal control guidelines;
  2. Establish and maintain an internal control system and a program for continuous review of operations;
  3. Make a clear and concise statement of managements policies and standards available to all employees;
  4. Designate an Internal Control Officer;
  5. Educate and train all employees on internal control standards and evaluation techniques; and
  6. Evaluate the need for an internal audit function

 

The Internal Control Officer is responsible for implementing and monitoring the College’s Internal Control Program, identifying weaknesses and take any necessary corrective actions. SUNY Cobleskill is required to certify annually that we are in compliance with this Act.

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