Maintaining Internal Controls

Knowledge of Upstate Policies, Applicable Laws and Guidelines, and our responsibilities is the key element to maintaining internal controls. Acting in accordance with those policies, laws and responsibilities has a key part in the success of Upstates internal control program.

Employees Role

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

Managers Role

  • Documenting policies and procedures that are to be followed in performing departmental functions.
  • Maintaining an office environment that encourages the design of internal controls for cost effective and efficient functioning.
  • Train and cross train your staff in performing documented procedures.
  • Regularly monitor the controls to determine if they performing as intended.
  • Update controls for changes in procedures or reporting.
  • Report breakdowns in internal control to your supervisor and/or a member of the Internal Control Committee.
  • Cooperate with reviews performed by members of the Internal Control Committee.

Reporting

As noted below, a number of departments are represented on the Internal Control Committee. If breakdowns in internal controls cannot be addressed by management, they should be reported to the department appropriate to the control. For example, environmental issues should always be reported to Environmental Health and Safety. Also, any breakdown which you believe may have resulted in theft of money or physical assets, must be reported to Public Safety immediately.

Beyond responding to breakdowns, each of the departments are also available to provide assistance in designing internal control in areas of their expertise, or to review (or test) existing systems. Managers are encouraged to contact these departments for their assistance, especially when new systems come on line.

Office Number
Institutional Compliance 464-4790
(Hotline 464-6444)
Institutional Privacy 464-6135
(Hotline 464-6444)
Environmental Health & Safety 464-5782
Risk Management 464-6177
IMT Systems Security 464-4093
Internal Audit 464-4692