The New York State Governmental Accountability, Audit and Internal Control Act (The Internal Control Act) embodies New York State’s commitment to efficient and effective business practices, quality services, and ethics in the operations of State government. The Accountability Act outlines the requirements for a comprehensive system of internal controls. Internal control is defined as the integration of activities, plans, attitudes, policies, and efforts of an organization working together to provide reasonable assurance that the organization will achieve its objectives and mission.

As such, internal control is people-dependent. Every member of the organization has a role, since every activity of the organization should be directed toward achieving its mission.

One of the internal control requirements is to provide each university employee a clear and concise statement of the generally applicable management policies and standards with which employee is expected to comply. These include a position description and performance program, pertinent collective bargaining agreement, and policies of the SUNY Board of Trustees Public Officers Law. Copies of these documents may be obtained by contacting Human Resource Services, 120 Crofts Hall at 645-7777.

In addition, other policies and standards are issued by the President and other officers of the University. Examples include the Cash Receipts and Petty Cash Reimbursement Procedures, University Travel Policy, and General University Service Fee Policy and Guidelines.

Documents such as these can be accessed on the University Business Services web site at http://ubbusiness.buffalo.edu/ubb/cfm/ubs_pages/homepage.cfm

Questions should be directed to Michael F. LeVine, Associate Vice President and Controller and the University’s Internal Control Officer at 645-2505 or mlevine@business.buffalo.edu