Internal Control

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 Geneseo 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; and
6. Evaluate the need for an internal audit function.

Internal Control is Everyone's Responsibility

In compliance with the State Governmental Accountability, Internal Audit and Control Act of 1987, the information on this website is part of the College’s legally required, continuous program of internal controls training for all employees.

The five specific objectives of Geneseo’s Internal Control program:

• Coordinated achievement of the College’s Mission;
• Accurate capture, maintenance, and dissemination of institutional data;
• Safeguarding of assets – including provisions for a disaster plan;
• Ensuring that programs and operations remain effective and efficient; and,
• Compliance with applicable laws, regulations, policies, and guidelines.

SUNY Geneseo is committed to ensuring its funds and other resources are used in a proper and efficient manner. A “hotline” has, therefore, been established to provide the user a completely confidential way to report any areas of concern regarding internal controls in their department or throughout the college. This hotline can be accessed through the Report Fraud page of this website.

If you have any questions regarding the Internal Control Program, please contact my office at 585-245-5601.

Julie L. Buehler
Vice President for Finance and Administration