SUNY Plattsburgh Internal Control Program

Internal Control Program (ICP)

An Internal Control Program is designed to monitor an organization's use of resources to ensure that they are directed toward the attainment of its goals. Since internal control depends on the participation of all employees, a broad understanding of responsibilities is essential.

The Internal Control Program at SUNY Plattsburgh must meet the requirements established by the Internal Control Act of 1987. From time to time modifications to the ICP will be made based upon changing internal controls practices, which are a part of everyday operations. The ICP provides all employees with a formal mechanism to help identify existing controls, evaluate their effectiveness, discover internal control weaknesses and identify actions needed to correct these weaknesses. 

Internal Control Systems

Internal control systems are basically the laws, regulations, policies and procedures concerning use or resources. Elements of the College's internal control systems that affect the daily operation and management of SUNY Plattsburgh include, but are not limited to:

  • External (federal, state, university) laws, regulations, policies, and procedures
  • Policies of the University Board of Trustees
  • Executive Council policy statements
  • Approved Faculty Senate policies and bylaws
  • Agreements with UUP, CSEA and other labor unions
  • Statements of policy and procedure in the College handbook and/or catalog
  • Student registration procedures 
  • Personnel procedures 
  • Financial and operational procedures 
  • Employee performance programs and evaluations 
  • Regulations/requirements of accreditations associations (Middle States, etc.) 
  • Time and attendance reporting 
  • Property (equipment) control 
  • Electronic data and network security 
  • Public safety, environmental safety, code compliance practices 
  • Faculty Senate governance process 
  • Service contracts, revocable permits 
  • Building door lock systems and key control 
  • Student and employee identification cards

Maintenance of a Positive Internal Control Environment

As the above list indicates, internal control policies and procedures are part of many routine activities and affect the daily operations and management of SUNY Plattsburgh in many ways.  Employees need to be aware of the internal control policies and procedures that affect their areas of responsibility. In addition, College leaders, from the president to department chairs and unit directors, need to foster understanding of the purpose of such policies and procedures and support the maintenance of a positive internal control environment.

Effectiveness of an Internal Control Program

As part of an effective Internal Control Program, the College is required under the Internal Control Act of 1987 to have an internal Control Officer and an Internal Control Committee.  The College must also periodically conduct a risk assessment of the various segments of the campus to determine:

  1. If the departments and offices have proper procedures and policies in effect;
  2. Whether employees are following those procedures; and
  3. If the procedures and policies are functioning as intended.

Examples of procedures and policies that may be reviewed include:

  • Planning activities
  • Program evaluations
  • Budget cycle
  • Personnel transactions
  • Information systems
  • Cash activities
  • Contract management
  • Capital programs

The Internal Control Committee will assist departments and offices across campus in completing an internal control review of their procedures. Upon completion of the internal control review,  the Internal Control Committee will work with the units by making recommendations that may involve adding, deleting or changing internal controls or procedures. THe ICC may also provide training. If recommendations are accepted, a timetable for implementation is agreed upon.

More Information

If you have any questions regarding the College's Internal Control Program, please contact John Homburger, Internal Control Officer, (518) 564-2130; Dave Gregoire, Internal Control Coordinator, (518) 564-3613; or any member of the Internal Control Committee. 

Acknowledgements

We would like to acknowledge the numerous resources that were made available to us in the development of the SUNY Plattsburgh Internal Control Program Website.

They include:

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.