Every member of the College has a role in the internal control system.  Internal control is people-dependent.  It is developed by people; it guides people; it provides people with a means of accountability; and people carry it out.  Individual roles in the system of internal control vary greatly throughout the organization, and very often, an individual’s position in the organization determines the extent of involvement.

Our competence and professional integrity are essential components of a sound internal control program. By knowing what our responsibilities are, we can help to provide reasonable assurance that our internal control systems are adequate and operating in an efficient manner.

Employee responsibilities

• Fulfilling the duties and responsibilities established in your job description;
• Meeting applicable performance standards;
• Attending education and training programs as appropriate to increase awareness and understanding;
• Taking all reasonable steps to safeguard assets against waste, loss, unauthorized use and misappropriation;
• Reporting breakdowns in internal control systems to your supervisor; and
• Refraining from the use of your official position to secure unwarranted privileges.

The following are examples of the college’s management policies and standards with which, when applicable, all employees are expected to comply:

• Policies issued by the SUNY Board of Trustees
• Pertinent collective bargaining agreements
• NYS Ethics Law
• The Public Officers Law
• Drug and Alcohol Use in the Workplace
• Affirmative Action policies and procedures
• Duties and performance standards as established in job descriptions and performance programs
• Most of the above items can be viewed in Delhi’s Faculty and Staff Handbook or are available through the Human Resources Office.
• Managers have these additional responsibilities:
• Retain competent, qualified staff;
• Communicate and encourage ethical values of the organization;
• Maintain an office environment that supports good internal controls;
• Document policies and procedures to be followed in performing office functions;
• Identifying the control objectives for the functions, and implement cost effective controls designed to meet those objectives;
• Regularly test the controls to determine if they are performing as intended; and
• Respond to changes in the operating environment.
• The Campus President designates an Internal Control Officer who implements and reviews the Internal Control Program and is responsible for the following:
• Monitor and evaluate the organization’s overall internal control system;
• Coordinate the development and implementation of the campus’ Internal Control Program;
• Monitor identified weaknesses and required corrective actions;
• Ensure that employees are informed of applicable policies and receive appropriate training in internal controls; and
• Complete Central Administration reporting requirements.
• SUNY Delhi’s Internal Control Officer is Brian Hutzley, Vice President for Business and Finance.

Commitment of Top Management

Employee attitude affects the quality of job performance and, as a result, the quality of internal controls. A positive attitude is initiated and fostered when internal controls are a consistent priority. Members of top management must demonstrate commitment to the campus’ Internal Control Program.

Ethical values and integrity are key elements in contributing to a good control environment.  Ethical values are the standards of behavior that form the framework for employee conduct and guide in decision making.  Management addresses the issue of ethical values when it encourages commitment to honesty and fairness; recognition of adherence to laws and policies; respect for the organization; leadership by example; commitment to excellence; respect for authority; respect for employee’s rights; and conformance with professional standards.  Leadership, actions and tone established and practiced by top management can have a profound impact on how employees of an organization perform their responsibilities, which in turn affects the achievement of the organization’s mission.

External Auditors

• External auditors can supplement the Internal Control Program by ensuring:
• The quality and accuracy of the work is up to standards;
• Internal control systems are tested for their reliability;
• Significant weaknesses in internal control systems are identified; and
• Recommendations for corrective actions are made.

A concise Internal Control Program brochure briefly stating policies and standards was developed to help employees better understand the program.  The brochure is reviewed and revised by the Internal Control Officer and Internal Control Coordinator annually.  It is issued to all new employees at the time of hire.  In addition, it identifies the basic policies and practices common to all employees and encourages adherence to these policies for the betterment of the campus.  The brochure demonstrates the commitment of top management to the campus’ Internal Control Program.