Internal Control Program
A plan for success

What are Internal Controls?

Internal controls are not new. They are the procedures and instructions followed so work can be performed efficiently and effectively. Internal Controls are also the steps an organization takes to make sure assets are safeguarded, records are accurate and operations comply with applicable laws and regulations. Finally, internal controls are basic management practices that cover administrative, fiscal and program activities.

What are examples of Internal Controls?

Some examples of internal controls are:

What is the Internal Control Act?

The New York State Governmental Accountability and Internal Control act of 1987 was enacted to improve government productivity and accountability. It included a number of provisions to strengthen each state agency's internal controls.

These provisions include:

The City University of New York has complied with the provisions of the Act in the following ways:

What is my responsibility for Internal Controls?

While internal controls are primarily the responsibility of managers and supervisors, all University employees play an important part in maintaining strong internal controls. This ongoing responsibility includes adhering to established controls and participating in strengthening operations when weaknesses are found and improvements identified.

Employees who work with procedures on a daily basis are in a good position to know what is working and what is not. You may be aware of controls that are weak or excessive. You are encouraged to suggest improvements to your supervisor and your supervisor is encouraged to listen.

In addition, employees in the course of performing their duties should be cognizant of any suspected irregularities engaged in by others around them. Irregularities include such matter as conflicts of interest, falsification of records and reports, and misappropriation of funds or other assets. If you are aware of any such occurrences, immediately notify the appropriate college official(s) or if warranted, contact Mr. Louis Chiacchere, the University's Internal Control Officer, at (212) 794-5421.

How are the University's generally applicable policies and standards communicated?

Everyone has a critical responsibility in seeing that the University operates properly. We all play an important role in meeting the mission of the University to maintain and expand academic excellence and equal access and opportunity for all students, faculty and staff.

Policies and standards inform employees of both their responsibilities and rights. Compliance with the University's as well as the colleges' policies and standards helps to ensure that the University's objectives are met.

The University's generally applicable policies and standards are reflected through the following sources which are readily available for employee review:

In addition, the colleges have other written policies and standards published in the following:

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