Internal Controls

In accordance with The New York State Governmental Accountability, Audit and Internal Control Act, Chapter 814 of the Laws of 1987, SUNY Canton, as well as all state-operated campuses, must establish and maintain a system of internal control guidelines. These guidelines have been developed into an internal control review program for SUNY Canton, which has the following objectives:

  1. The successful achievement of SUNY Canton's mission, goals and objectives.
  2. Effective, efficient, and economic operations on campus.
  3. Continuing compliance with laws, regulations, policies and guidelines.
  4. Accuracy in the capture, maintenance and distribution of institutional data.
  5. Assurance that assets are protected.

The internal control program at SUNY Canton continues to focus on efficiency in its control systems and subsequent control mechanisms. The process involves reviewing the areas with medium to high vulnerability to determine the adequacy of the controls in place and revisiting those controls to determine their effectiveness in light of organizational changes. The internal control program is also reviewed on a timely basis for new mandates and staff adjustments when identifying or correcting weaknesses in the controls. The effectiveness of the recommended changes are also monitored and updated as part of the ongoing activities of the internal control review program.

All employees are in effect responsible for internal controls. Managers develop, maintain, supervise and document the internal control system. Employees are responsible for adhering to the internal controls in place.

This site's objectives are to:

  1. Provide current and useful information about internal control issues that affect SUNY Canton's campus. Additionally, information is provided that pertains to New York State mandates and the requirements that SUNY Canton adheres to.
  2. Provide insight into what an assessment tool may resemble. The assessment tool is very useful in measuring and tracking changes in internal control programs in place campus-wide. The Self-Assessment Questionnaire (assessment tool) provided by NOCUBO illustrates some general questions. The Internal Control Officer (ICO) will also provide comments for making improvements when the assessment is administered. It is important to keep in mind that while the format of the assessment tools may vary greatly, the questions attempt to identify the strengths and weaknesses of the controls or lack thereof.
  3. Make available general information that will help define the terminology and concepts relating to internal controls. To learn more about these terms and definitions visit Terms and Definitions.
  4. The primary contact person for any assessable unit (or area) will be the individual directly responsible for that area. This could be a manager, supervisor, or director.

    The Internal Control Officer is responsible for the internal control review program for the entire campus. They can provide answers to questions on a variety of internal control issues. They can be contacted for further information or clarification relating to internal controls, risk assessment and risk management issues, and other concerns pertaining to the general control environment.

    SUNY Canton Internal Control Officer

    If you have any comments or questions about how to evaluate or improve your controls, please contact:

    Melissa Tulip
    Interim Internal Control Officer
    Phone: 386-7338
    French Hall 202