E-mail this pageSUNY Plattsburgh Internal Control Program
Internal Control Committee
SUNY Plattsburgh recognizes the importance of having a coordinated internal control program as a means of safeguarding the College's resources and reducing the risk that resources are lost due to wasteful practices, fraud or abuse.
SUNY Plattsburgh has established an Internal Control Committee that is responsible for monitoring, testing and reporting to the Internal Control Officer about the College's internal controls.
The Internal Control Committee is composed of individuals from a cross section of campus departments and offices. The membership on the Internal Control Committee may increase or decrease depending on the tasks undertaken at any time.
An Internal Control Coordinator oversees the work of the committee.
2009 Internal Control Committee
John Homburger (ext. 2130)
Vice President for Administration
Internal Control OfficerDave Gregoire (ext. 3613)
Director of Advancement Services, Institutional Advancement
Internal Control CoordinatorClark Foster (ext. 3601)
Budget Control Officer, BudgetingDr. Patricia Higgins (ext. 2195)
Associate Vice President for Academic AffairsDiana LaPorte (ext. 2539)
Assistant Vice President for Administration and Management ServicesJanet McDowell (ext. 3013)
Staff Associate, Computer Information SystemsDiane Merkel (ext. 2195)
Assistant to the ProvostMatthew Salvatore (ext. 3142)
Fitness Center DirectorKeith Tyo (ext. 3930)
Executive Assistant to the PresidentDiane Wyand (ext. 2130)
Controller, AccountingCindy Fuller (ext. 2538)
Information Technology Specialist, Management Services
Recorder
Committee Duties
Segmentation of the College
The first step in the Internal Control Process is the segmentation of the College. Segmentation is the process of identifying the programs and administrative functions necessary for the campus to carry out its mission. Functions identified through this process are called "assessable units" and provide the framework for the Internal Control Program.
Risk Assessment
After the campus is segmented into assessable units, the risk of each unit (division, department, office, center) is then assessed. This process is done through a self-assessment survey or a one-on-one discussion between the unit manager and member(s) of the Internal Control Committee. Some of the factors examined in the risk assessment are: inherent risk of the unit, management's attitude toward internal controls, physical location, frequency of review, and the rate of personnel turnover. The information provided in the risk assessment allows the Internal Control Committee to evaluate the campus' susceptibility to conscious or unintended abuses and to determine how to improve operational efficiencies.
Upon completing a risk assessment, the Internal Control Committee will assign a rating of low, average or high risk to the assessable unit. These ratings are considered when scheduling internal control reviews.
Internal Control Review
Depending upon an assessable unit's rating, the Internal Control Committee may conduct a review of a unit's procedures and policies to insure they are functioning as intended and that they assist the unit in meeting its goals and objectives. Examples of procedures and policies that may be reviewed include, planning activities, program evaluations, the budget cycle, personnel transactions, and information systems, cash activities, contract management and capital programs.
Upon completion of the internal control review, the Internal Control Committee may make recommendations to the unit. The recommendations may require adding, deleting or changing internal controls or procedures for the unit. If recommendations are accepted, a timetable for implementation is agreed upon.
Follow-Up
The final component in the internal control process is follow-up. This step is performed to verify that the recommended actions have been properly implemented and that the unit continues to function as intended.
Training
Another factor essential to the success of SUNY Plattsburgh's Internal Control Program is adequate training in the area of internal controls. Training should familiarize employees with the objectives of the internal control program, how it operates and the benefits it provides.
The Internal Control Committee will oversee development of a training program that will help all employees understand the importance of their role in the campus' system of internal controls.
Reporting
The Internal Control Coordinator is responsible for reporting to the Internal Control Officer on the status of the College's Internal Control Plan, review of procedures and policies and recommendations to lower ratings. The Internal Control Committee is responsible for assisting the Internal Control Coordinator in preparing the reports.
Contact Information
If you have any questions regarding the College's Internal Control Program, please contact:
John Homburger
Internal Control Officer
Phone: (518) 564-2130
E-mail: John.homburger@plattsburgh.edu
Dave Gregoire
Internal Control Coordinator
Phone: (518) 564-3613
E-mail: david.gregoire@plattsburgh.edu
You may also contact any member of the Internal Control Committee.