The Internal Control Act of 1987, more specifically referred to as the New York State Government Accountability, Audit and Internal Control Act (which originated in Chapter 814 of the Laws of 1987 and was subsequently made permanent in Chapter 510 of the Laws in 1999), is the basis for the Fredonia Internal Control Program. The Internal Control Act requires that all state agencies, including SUNY, institute a formal internal control program. There are six fundamental requirements of the Internal Control Act of 1987. They are as follows:
- To maintain written internal control guidelines
- To maintain an internal control system for continuous review of operations
- To make a concise statement of policy and standards available to all employees
- To educate and train all employees on internal controls
- To designate an Internal Control Officer
- To evaluate the need for an internal audit function
Fredonia's Internal Control Program is comprised of several Internal Control Systems. An internal Control System is a collective integration of the activities, plans, policies, and efforts of the employees of an organization to provide reasonable assurance that the organization will achieve its objectives and mission. Simply stated, Fredonia's Internal Control Program is designed to review and strengthen our existing procedures.
It is the policy of SUNY that employees and individuals who lawfully report suspected fraud, waste, or abuse shall not suffer discharge, demotion, suspension, threats, harassment, discrimination, or other forms of retaliation for making such reports in good faith. Per, SUNY Document Number 9001, all members of the Fredonia community can report suspected or detected fraud and irregularities anonymously to the Director of Internal Control.
- To promote orderly, economical, efficient, and effective operations and to provide quality services consistent with the organization's mission.
- To safeguard resources against loss due to waste, abuse, mismanagement, errors, or fraud.
- To ensure adherence to laws, regulations, contracts, and management directives.
- To develop and maintain reliable financial and managerial data and to accurately present that data in timely reports.
If you have any questions regarding Fredonia's Internal Control Program, please contact Amy Beers, Director of Internal Control, at 716-673-4925 or Amy.Beers@fredonia.edu. Internal Control Office hours are Monday through Friday from 7:30 a.m. until 4:00 p.m.
Fredonia's Internal Control Officer (ICO) is the Vice President for Finance and Administration, Michael Metzger. The ICO is appointed by the campus President.
- COSO Internal Control - Integrated Framework
- Fredonia Policies
- The Freedom of Information Law
- Internal Control Act of 1987
- Internal Control Brochure
- NYS Archives and Record Retention Schedule
- NYS Division of the Budget
- Record Disposition Log
- Records Management
- Research Foundation
- Risk Management Feedback Loop
- State Comptroller IC Task Force
- Standards for Internal Control in NYS Government
- SUNY Compliance
- SUNY Email Retention Guidance
- SUNY Internal Control Policy
- SUNY Record Retention and Disposition
- SUNY System Hotline to Report Fraud
- SUNY System Internal Controls Website
- SUNY-wide Policies