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Audit Guidance

Campus Procurement
Compliance with OSC Bulletin No. G-212
Procurement and Disbursement Guidelines
Managing the Procurement Audit Process

This document provides information on the Office of the State Comptroller’s (OSC) Bulletin G-212 and SUNY’s efforts to comply with recommended procedures for managing the procurement audit process.  In Bulletin G-212, OSC strongly encourages each agency to conduct an audit or review of its procurement function and submit a completed report at least once every three years - more frequent audits or reviews are encouraged. Failure to submit a report will impact an agency's risk rating and may result in loss or suspension of an agency's quick pay privileges.

SUNY System Administration worked with OSC to have all the campuses and system administration treated as one agency for purposes of this bulletin.  Each campus is not required or expected to complete a report every three years. Rather, System Administration will conduct a number of activities to demonstrate compliance with G-212 and submit a report to OSC on behalf of System Administration and the campuses.  The activities include audits of the procurement functions, campus internal control programs, external audits, and monitoring.  Our monitoring activities include an analysis of all transactions processed through the State Voucher System using audit software called Audit Command Language (ACL).  Our analysis includes tests to determine:

  • If the campus has processed payments in excess of the campus discretionary threshold without a contract referenced (Threshold Compliance Test).
  • If the campus has processed duplicate payments (Duplicate Payments Test).
  • If campus employees have engaged in business with the campus.  New York State Public Officer’s Law section 73(4) (a) (i) prohibits any State employee from selling goods or services having a value in excess of twenty-five dollars to any State agency unless such goods or services are provided pursuant to an award or contract after public notice and competitive bidding (Vendor Match to Payroll Test).
  • If the campus has utilized the T-Contract mechanism to circumvent State Procurement Guidelines as it relates to contracting thresholds (Analysis of T-Contracts Usage Test).
  • If cardholders have processed payments over their prescribed transaction limits and if cardholders have used the card to buy items normally not allowed without proper approval (Procurement Card Usage Test).

For any potential exceptions noted, we will follow up with the campus as appropriate.

Sources for Additional Information

Procurement and Disbursement Guidelines
Bulletin No. G-212

For additional information, please contact the Office of the University Auditor at 518-443-5533 or University.Audit@sysadm.suny.edu .
Last Update - 8/11/09