Internal Controls

Internal Controls

SUNY's Mandated Internal Controls Program

SUNY is mandated by the New York State Governmental Accountability, Audit and Internal Control (‘Act’) Ch. 510, Laws of 1999. The regulations for the Act are outlined in NYS BPRM B-350 regulations. The University Controller serves as the Internal Controls Officer for the SUNY System.

Campus Internal Controls Officers: Each state-operated campus and statutory college must appoint an Internal Controls Officer on their campus, who is required to report to the Internal Controls Officer at SUNY System with their Internal Controls certification.

NOTE on Community Colleges: Community Colleges are AWARE of internal control program and have been informed of internal controls, but creation of Internal Controls Officer is not mandated and is within their discretion.

Applicable Laws & Regulations:

NYS Internal Control Act – Ch. 18 Consolidated Laws – Executive Law Article 45: Internal Control Responsibilities of State Agencies

NYS BPRM B-350: outlines efforts required of State agencies to comply with the NYS Internal Control Act

New York State Governmental Accountability, Audit and Internal Control (‘Act’) Ch. 510, Laws of 1999

NYS BPRM B-350, Budget Policy and Reporting Manual, Government Internal Control and Internal Audit Requirements

SUNY Policies & Procedures

SUNY Resources

SUNY Internal Controls Website

The SUNY Internal Controls website maintains a website with resources for the campuses and a listserv.  The website and listserv are maintained by the Internal Controls Coordinator

Internal Control Program Brochure

New York State Ethics: A Plain Language Version

References to Best Practices & Other Supplemental Material

Office of the State Comptroller

Standards for Internal Control in NYS Government

The New York State Internal Control Act Implementation Guide: Strengthening Compliance With the Act and Standards

NYSDivision of Budget

Managers Testing Guide: Guidelines describe a suggested testing process

New York State Internal Control Association (NYSICA)

NYSICA provides internal control and internal audit information, best practices, sample documents and forms, and free training and staff development to member State agencies and public authorities

The Institute of Internal Auditors

International Standards for the Professional Practice of Internal Auditing (Standards) - available for download

Committee of Sponsoring Organizations of the Treadway Commission, COSO

Committee of Sponsoring Organizations of the Treadway Commission (COSO) is a joint initiative of the five private sector organizations and is dedicated to providing thought leadership through the development of frameworks and guidance on enterprise risk management, internal control and fraud deterrence

Publications on Emerging Compliance Issues/Concerns

COSO Postpones Release of Internal Control Framework, Accounting Today, Michael Cohn, May 1, 2012 

Campus Internal Control Websites

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The information contained on the SUNY Compliance website is for general campus guidance only and is not intended, nor can be relied upon, as legal advice or the imposition on SUNY campuses of specific policies or requirements. The site is intended to be an informational-only clearinghouse for some of the laws, rules, and regulations that may impact the State University of New York’s campuses. Additionally, given the rapid, changing nature of laws, rules and regulations, there may be delays or omissions contained on this site which therefore cannot be relied upon as complete. For complete compliance information, consult your campus compliance officials. For legal advice, consult your lawyer.

Compliance