Internal Control Standards and Public Officers Law
The Internal Control Act of the State of New York requires the college to communicate the following information on agency responsibilities and standards:
The internal control standards define the minimum level of quality
acceptable for internal control systems in operation and constitute the criteria
against which systems are to be evaluated. These internal control standards apply
to all operations and administrative functions (both manual and automated), but
are not intended to limit or interfere with duly granted authority related to
development of legislation, rule making, or other discretionary policy making in an
agency.
General Standards
- Reasonable Assurance. Internal control systems are to
provide reasonable assurance that the objectives of the systems will be
accomplished.
- Supportive Attitude. Managers and employees are to maintain
and demonstrate a positive and supportive attitude toward internal controls at all
times.
- Competent Personnel. Managers and employees are to have
personal and professional integrity and are to maintain a level of competence that
allows them to accomplish their assigned duties, as well as understand the
importance of developing and implementing good internal controls.
- Control Objectives. Internal control objectives are to be
identified or developed for each agency activity and are to be logical, applicable,
and reasonably complete.
- Control Techniques. Internal control techniques are to be
effective and efficient in accomplishing their internal control objectives.
- Continuous Monitoring. Agency heads are to establish and
maintain a program of internal review designed to identify internal control
weaknesses and implement changes needed to correct the
weaknesses.
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Specific Standards
- Documentation. Internal control systems and all
transactions and other significant events are to be clearly documented, and the
documentation is to be readily available for examination.
- Recording of Transactions and Events. Transactions and other
significant events are to be promptly recorded and properly classified.
- Execution of Transactions and Events. Transactions and other
significant events are to be authorized and executed only by persons acting within
the scope of their authority.
- Separation of Duties. Key duties and responsibilities in
authorizing, processing, recording, and reviewing transactions should be
separated among individuals.
- Supervision. Qualified and continuous supervision is to be
provided to ensure that internal control objectives are achieved.
- Access to and Accountability for Resources. Access to
resources and records is to be limited to authorized individuals, and accountability
for the custody and use of resources is to be assigned and maintained. Periodic
comparison shall be made of the resources to the recorded accountability to
determine whether the two agree. The frequency of the comparison shall be a
function of the vulnerability of the asset.
Audit Resolution Standard
Prompt Resolution of Audit Findings. Managers are to (1) promptly
evaluate findings and recommendations reported by auditors, (2) determine proper
actions in response to audit findings and recommendations, and (3) complete,
within reasonable time frames, all actions that correct or otherwise resolve matters
brought to management's attention.
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Public Officers Law
In addition, all state employees must abide by the laws governing ethical behavior
contained in the Public Officers Law.
While many private companies and professional associations have their own
codes of ethics, state code differs from these in that the state
code is also the law. Like private codes of ethics, state code is a list of proscribed activities. The following is a summary of its provisions:
New York State employees are prohibited from engaging in any activity that is in
substantial conflict with the proper discharge of their duties in the public interest,
accepting other employment that would impair their judgment in the exercise of their
official duties, or disclosing confidential information gained from their state positions.
State employees cannot use their official positions to secure unwarranted
privileges for themselves or others. State employees with financial interests in a
business entity should not engage in any transaction between the state and
that entity that might be in conflict with the proper discharge of the employee's official
duties. State employees also must avoid making personal investments in enterprises that
might directly involve decision-making or that might create a conflict of interest.
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State employees cannot, by their conduct, leave the impression that they can be influenced based on their family relationship, rank, position, or influence. Nor should they act in a way that raises a suspicion among the public that they are likely to be engaged in acts that are in violation of their public trust.
No full-time state employee, any firm or association of which he or she is a
member, or any corporation which he or she owns or controls can sell goods or services
to any person, firm, or association that either is licensed or has its rates set by the state
agency by which he or she is employed.
Violations of certain restrictions on business and professional activities or the
financial-disclosure filing requirement may result in a maximum fine of $10,000. In lieu of a fine, the commission may refer the matter for criminal prosecution. Upon referral and conviction, a violation may be punished as a Class A misdemeanor.
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Under Section 94(13) of the Executive Law, assessment of a civil penalty is final
unless modified, suspended, or vacated within 30 days of imposition.
For any violations of Sections 73, 73-a, or 74, the Ethics Commission also may
recommend that the appointing authority take disciplinary action, up to and including
dismissal from employment. Where applicable, discipline must be taken in accordance
with the provisions of Section 75 of the Civil Service Law or the particular collectively
negotiated agreement between the employee's union and the state.
Contact Gary Phillips, associate vice president and comptroller, at ext. 4312 with
questions about the Internal Control Act or Public Officers Law.
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Curricular Items
The following have been approved by the College Senate Curriculum Committee and forwarded to the president for final review and approval:
New Courses:
GES 513 Advanced Forensic Geoscience
GES 521 Advanced Environmental Geochemistry
GES 525 Advanced Hydrogeology
GES 529 Advanced Environmental Field Methods and Analysis
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Senate Standing Committees
The College Senate always needs faculty and staff
representation on its standing committees. Below are the names of committees and brief descriptions of their basic
missions. If you wish to serve on a committee for the 2005–2006 academic
year, please print this form and return it
to the College Senate Office, Cleveland Hall 211.
Academic Plan
Assumes leadership in the intermediate- and long-range planning of the overall academic function of the college. Areas include the mission of the college, master plan, regionalism, enrollment projections, and accreditation.
Budget and Staff Allocation
Gathers, analyzes, and recommends criteria for all data and policies needed to determine budget and staff allocations.
Bylaws and Elections
Conducts necessary elections provided for in the bylaws to ensure proper representation on the College Senate. Recommends changes in the bylaws designed to facilitate the democratic governance of the college.
Curriculum
Receives, reviews, and recommends approval or nonapproval of all courses and programs offered by the college, consistent with Senate policies and procedures.
Instruction and Research
Concerns itself with aspects of policy that relate to the improvement of instruction and the development of services and resources necessary to carry out or enhance instruction and research.
Professional Welfare
Responsible for matters concerning faculty and staff welfare and well-being.
Standards for Students
Reviews and recommends policies dealing with student admission, readmission, retention, and probation, as well as with graduation standards for undergraduate and graduate students.
Student Welfare
Examines matters and recommends policy concerning aspects of student life.
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