SUNY Plattsburgh Internal Control Program

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.

SUNY Plattsburgh has established an Internal Control Committee that is responsible for monitoring, testing and reporting to the Internal Control Officer about the College's internal controls.

The Internal Control Committee is composed of individuals from a cross section of campus departments and offices. The membership on the Internal Control Committee may increase or decrease depending on the tasks undertaken at any time.

An Internal Control Coordinator oversees the work of the committee.

2012 Internal Control Committee

John Homburger (518-564-2130)
Vice President for Administration
Internal Control Officer

Dave Gregoire (518-564-3613)
Assistant Vice President, Institutional Advancement
Internal Control Coordinator

John Bradley (518-564-2435)
Senior Staff Associate, Computing and Media Services

Dr. Stephen Danna (518-792-5425)
Dean, SUNY Plattsburgh at Queensbury

Clark Foster (518-564-3601)
Budget Control Officer, Budgeting

Diane Merkel (518-564-2195)
Assistant Provost

Dr. Edward Miller (518-564-3252)
Associate Dean, Arts & Science
Distinguished Service Professor, Chemistry

Matthew Salvatore (518-564-3142)
Fitness Center Director

Michael Simpson (518-564-2195)
Director, Sponsored Research

Keith Tyo (518-564-3930)
Executive Assistant to the President

Diane Wyand (518-564-2130)
Controller, Accounting

Cindy Fuller (518-564-2538)
Coordinator, Management Services
Recorder

 

Committee Duties

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.

Risk Assessment

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.

Follow-Up

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.

Training

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.

Reporting

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.

Contact Information

If you have any questions regarding the College's Internal Control Program, please contact:

John Homburger
Internal Control Officer
Phone: (518) 564-2130
E-mail: John.homburger@plattsburgh.edu

Dave Gregoire
Internal Control Coordinator
Phone: (518) 564-3613
E-mail: david.gregoire@plattsburgh.edu

You may also contact any member of the Internal Control Committee.