Compliance

Internal Controls

The New York State Governmental Accountability, Audit and Internal Control (‘Act’) Ch. 510, Laws of 1999, outlined in the NYS BPRM B-350, mandates that SUNY institute a formal Internal Controls program.

The SUNY Internal Controls website maintains a website at www.suny.edu/InternalControls/

SUNY Policies& Procedures:

Internal Control Program, # 7500

Internal Control Program Guidelines, # 7501

SUNY Handouts:

Internal Control Brochure

New York State Ethics: A Plain Language Version

Applicable Laws & Regulations:

NYS Internal Control Act – Ch. 18 Consolidated Laws – Executive Law Article 45: Internal Control Responsibilities of State Agencies

NYS BPRM B-350: outlines efforts required of State agencies to comply with the NYS Internal Control Act

• Attachment A of NYS BPRM B-350: Schedule of Covered State Agencies Subject to Internal Controls Requirements
• Attachment B of NYS BPRM B-350: List of Agencies Required to Establish and Maintain an Internal Audit Function
• Attachment C of NYS BPRM B-350: Internal Audit Evaluation Criteria
• Attachment D of NYS BPRM B-350: Certification Form

References to Best Practices & Other Supplemental Material:

Office of the State Comptroller

Standards for Internal Control in NYS Government

• issued by the Office of the State Comptroller (OSC), recognizes evaluation, strategic planning and internal audit as activities supporting a good internal control system.  As appropriate, management should coordinate and integrate documentation and reporting of these complementary processes to avoid redundancies and duplication of effort.

The New York State Internal Control Act Implementation Guide: Strengthening Compliance With the Act and Standards

• provides agencies with guidance for complying with the Act and offers sample forms and templates that can be used to implement the provisions of the Act; Created by DOB, OSC & NYSICA Steering Committee

Division of Budget

Managers Testing Guide

• guidelines describe a suggested testing process

New York State Internal Control Association (NYSICA)

• NYSICA provides internal control and internal audit information, best practices, sample documents and forms, and free training and staff development to member State agencies and public authorities

The Institute of Internal Auditors

International Standards for the Professional Practice of Internal Auditing (Standards) - available for download

Committee of Sponsoring Organizations of the Treadway Commission, COSO

•  Committee of Sponsoring Organizations of the Treadway Commission (COSO) is a joint initiative of the five private sector organizations and is dedicated to providing thought leadership through the development of frameworks and guidance on enterprise risk management, internal control and fraud deterrence

Publications on Emerging Compliance Issues/ Concerns

COSO Postpones Release of Internal Control Framework, Accounting Today, Michael Cohn, May 1, 2012 

Campus Internal Control Websites

Binghamton University

Buffalo State 

University at Buffalo

The College at Brockport

SUNY Canton

SUNY Cobleskill

SUNY Cortland

SUNY Delhi

SUNY Downstate Medical Center

SUNY College of Environmental Science and Forestry

Farmingdale State College

SUNY Fredonia

SUNY Geneseo

SUNY College of Optometry

SUNY Oneonta

SUNY Oswego

SUNY Plattsburgh

Purchase College

SUNY Maritime

Morrisville State College

SUNY New Paltz

Stonybrook University

SUNY Upstate Medical University

The information contained on the SUNY Compliance website is for general campus guidance only and is not intended, nor can be relied upon, as legal advice or the imposition on SUNY campuses of specific policies or requirements.  The site is intended to be an informational-only clearinghouse for some of the laws, rules, and regulations that may impact the State University of New York’s campuses.  Additionally, given the rapid, changing nature of laws, rules and regulations, there may be delays or omissions contained on this site which therefore cannot be relied upon as complete.    For complete compliance information, consult your campus compliance officials or the SUNY Compliance Administrator.  For legal advice, consult your lawyer.