The design of the internal control program for the State University of New York is based on the framework outlined in the document “Internal Control-Integrated Framework” issued by the Committee of Sponsoring Organizations (COSO). The internal control program is also guided by and is consistent with “The New York State Governmental Accountability, Audit and Internal Control Act, Chapter 814 of the Laws of 1987” and is applicable to all state-operated Campuses.
New York State Governmental Accountability, Audit and Control Act, Chap. 510 of the Laws of 1999, amending relevant laws as follows:
University Board of Trustee Resolutions No. 96-45 adopted March 25 and 26, 1996
University Board of Trustee Resolution 89-48 adopted March 22, 1989.
University Board of Trustee Resolutions No. 88-80 adopted May 24, 1988.
Memo from President Laliberte
Internal Control Coordinator