Internal Control

All of us share a responsibility to make our working environment safe and effective. One important way we can help achieve this goal is to establish and then follow appropriate campus policies on internal control.

Internal controls are methods and measures adopted by the college to promote the thoughtful and efficient use of state resources. For example, internal controls help ensure that all funds and cash receipts are properly accounted for and promptly deposited in bank accounts. Internal controls make certain that complete and accurate records are kept of transactions involving students, and that college equipment is properly cared for and used only for its intended purposes. In short, a well-designed system on internal controls safeguards college assets and ensures accuracy and reliability in the use of such assets and in the performance of our respective jobs. All of us, as Morrisville employees, are responsible for adhering to the institution’s applicable internal controls.

In addition to the college’s system of internal controls, the Governmental Accountability, Audit and Internal Control Act of 1987 formalizes New York state’s commitment to efficient and effective business practices, quality services, and ethics in the operations of state government. As part of SUNY, Morrisville must also comply with the requirements of this legislation.

With your support and diligence, Morrisville will continue to be a successful, well-run, and fulfilling community in which to work and grow professionally.

Internal Control Act Requirements

The Internal Control Act, more specifically referred to as the New York State Governmental Accountability, Audit and Internal Control Act (originated in Chapter 814 of the Laws of 1987, then made permanent in Chapter 510 of the Laws of 1999), is the basis for the SUNY Morrisville Internal Control Program. The Internal Control Act requires that all state agencies, including SUNY institute a formal internal control program. There are six requirements of the Internal Control Act of 1987 as shown below

  1. Maintain written internal control guidelines.
  2. Maintain an internal control system for continuous review of operations.
  3. Make a concise statement of policy and standards available to all employees.
  4. Designate an Internal Control Officer.
  5. Educate and train all employees on internal controls.
  6. Evaluate the need for an internal audit function.