Internal Control Program
Developed in accordance with SUNY Internal Control Guidelines
The New York State Internal Control Act of 1987 requires all State-operated campuses to establish and maintain a system of internal controls and an ongoing internal control program.
Farmingdale State has adopted SUNY's Internal Control Guidelines. This is an abbreviated version of SUNY's Guidelines and refers to specific aspects of the College's Internal Control Program
Farmingdale State's Internal Control Program is essentially a program of education and review. The Program helps to ensure that operating practices and procedures are sufficient to minimize the possibility of operational failure, overspending or other actions inconsistent with policy or in violation of the law. Simply stated, the College's Internal Control Program is designed to review, critique and strengthen our existing systems and procedures.
The specific objectives of Farmingdale State's Internal Control Program are to ensure:
- Achievement of the College's mission
- Compliance with applicable laws and regulations
- Relevant and reliable data
- Economical and efficient use of resources
- Safeguarding of assets
INTERNAL CONTROL SYSTEMS
Farmingdale State's Internal Control Program is comprised of several major internal control systems. These systems support and strengthen the College's planning processes and provide reasonable assurance that the objectives of our Internal Control Program are met.
Some examples of the major internal control systems now in place at Farmingdale State include:
- NYS Education Law and other applicable laws, policies and regulations
- Administrative professional handbook
- Mission statements and operational objectives
- Policy handbooks and memoranda
- Organization charts and decision making hierarchies
- Budget development and approval process
- Chart of accounts
- Equipment inventory system
- Institutional data coordination
- Position descriptions
- Formal statements and policies governing hiring procedures
The College's Internal Control Program provides for a formal evaluation of the effectiveness of our major systems and their individual control mechanisms. Where gaps or non-effective controls exist, they are identified and addressed within a reasonable timetable. The status of all recommendations is monitored and updated on a semi-annual basis by the College's Internal Control Officer.
Internal Controls are the responsibility of all employees.
Managers are responsible for the development, maintenance, documentation and supervision of internal control systems. Likewise, each employee is responsible for adhering to established internal controls and all applicable management policies and standards issued by the State of New York, SUNY or Farmingdale State.
The following are examples of the College's management policies and standards with which, when applicable, all employees are expected to comply:
- Policies issued by the Board of Trustees
- Pertinent collective bargaining agreements
- Ethics LawThe Public Officers Law
- Duties and performance standards as established in job descriptions and performance programs
- Non-smoking regulations, managing AIDS, and alcohol and drug use in the workplace
- Travel policies
- Parking regulations
- Affirmative Action policies and procedures
Most of these items can be viewed by clicking the links above or by visiting the Office of Human Resources. Informational documents or memoranda issued and distributed by the President, Vice Presidents, Dean, Directors and Department Chairs should be available in your department office.
The Farmingdale State Internal Control Program operates on a multi-year planning cycle and incorporates the following processes:
Segmentation is the process of identifying the program and administrative functions necessary for the College 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 Surveys
Through the use of risk assessment surveys, the College monitors and evaluates its susceptibility to conscious or unintended abuses and reduced operational efficiencies.
Completed risk assessments are evaluated and a rating of low, average or high risk is assigned to each assessable unit. These ratings are considered when scheduling internal control reviews.
Internal Control Reviews
An internal control review analyzes procedures and policies to insure they are functioning as intended and that they are effective. Examples of procedures and policies that may be reviewed include planning activities, program evaluations, the budget cycle, personnel transactions, information systems, cash activities, contract management and capital programs.
Training is an ongoing component of the College's Internal Control Program. The College provides training in several formats, including formal training sessions, written guidelines and memoranda, and reference materials.
Formal training sessions are conducted to familiarize the employees with the objectives of the Internal Control Program, how it operates and the benefits it provides. For the 2015 Manager's Internal Control Training, download powerpoint.
If you have any questions regarding Farmingdale State's Internal Control Program, please contact the Internal Control Office in Horton Hall at 794-6365.