INTERNAL CONTROL

ASSESSABLE UNITS

One requirement of the Internal Control Program is that the college periodically assess campus operations for programs which may be considered "high risk" through one or more combinations of factors.  Such programs are called "Assessable Units" when the determination of high risk warrants their regular review for auditing purposes.  SUNY has identified for all campuses a total of eight such areas and the college is responsible for identifying any other, campus-specific, programs which are also determined high-risk. 

Factors which contribute to a determination of high-risk include, among others, handling a large volume of cash transactions, managing significant institutional resources or assets, administering a large volume of data of a confidential or sensitive nature, or having significant interraction with the public where the risk of institutional exposure is high. 

Some factors that help mitigate risk in programs include accreditation reviews, regular audits performed by entities external to the program/unit, appropriate segregation of duties and responsibilities for employees, documentated policies and procedures, and good communications throughout.

SUNY High Risk Areas

  • Procurement, Travel
  • Personnel & Payroll
  • Revenue/Cash Management
  • Property Control
  • Disaster Planning & Recovery
  • General Control Environment
  • Financial Aid
  • Computer Operations