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Audit Responsibilities
The University Auditor is responsible for assessing the various functions, programs, and control systems of the State University of New York as follows:
- All doctoral-granting University Campuses
- All four-year colleges
- All technical and specialty colleges
- All University-wide programs
- All Hospitals/nursing homes
- All Auxiliary Service Corporations
- All campus-controlled capital projects
- All activities of System Administration
- All Sponsored Research conducted under the auspices of SUNY
- All campus-related Foundations
- All campus-related arts and cultural centers
- All other campus-related organizations
- Selected programmatic and control concerns at Community Colleges when directed by the Vice Chancellor
The OUA, in the performance of audits, is granted full and complete access to all SUNY sites, employees, functions, and records, including electronic media, in order to adequately carry out assigned responsibilities.
The specific objectives and functions of OUA are as follows:
- prepares an annual risk-based Audit Plan which identifies the specific sites, functions and programs, including those administered through System Administration, selected for audit.
- conducts internal audits in accordance with the Audit Plan pursuant to the priorities of University Management, including, when necessary, the investigation of suspected or reported fiscal improprieties.
- coordinates formal responses to audit reports issued by the Office of the State Comptroller, including the preparation of the required 90-day status reports.
- coordinates and assists in the preparation of responses to other external audit reports issued by Federal authorities or by SUNY's independent auditors.
- assists and offers technical assistance to campuses (Campus Business Officers) in evaluating proposed control procedures.
- reviews and assesses University-wide procedural and policy matters.
University Audit participates in the Audit and Legal Committee of the Community College Business Officers Association. Although Community Colleges are not normally included in the annual audit plan for University Audit, we do however provide audit related services when requested by either the individual campus or by system administration officials, these types of audits are typically done on an ad-hoc basis.
