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Presented by Linda G. Herald, CIA, CGAP
Bernard J. McHugh, CPA, CISA
Overview of RequirementsNYCRR Title 2, Chapter I, Part 6.6
Maintain adequate internal controls over the payment process to support the validity of the agency claim certification for processing payments.
Agency head must submit an internal controls certification to OSC certifying their agency has established such a system of internal control over the payment process.
Required certification annually or upon change of the agency head.
Importance of Controls Over Payment Processes
Support certification of payments as being just, true and correct
Reduce inappropriate payments
Annual Requirements Agency head required to submit the annual certification
Agency head may also be required to assess the internal controls for one or more particular areas each year
Certification Form due on or before March 31st
Email form to [email protected]
Maintain documentation to support assessment of controls over the payment process and all additional segments required by OSC
Certification ResourcesGuide to Financial Operations (GFO) XII.4.D
Frequently Asked Questions
Internal Control Assessment Programs
2014 ResultsAgency Compliance
Internal Controls over Payment Process
Secure Access to SFS/FMS
76% 77%
Changes from 2014 Emailed AP Advisory 28 to agency heads
Updated certification form
New email address for questions and form submission
2015 Requirements Certify internal controls over the payment process
Assess controls relating to the highest risk, payment-related area
Form due on or before March 31, 2015
2016 Requirements Certify internal controls over the payment process
Assess controls over the payment of employee expenses
Form due on or before March 31, 2016
FAQs How does this requirement differ from DOB’s annual
internal control certification?
Can you extend the March 31st due date since it is close to DOB’s due date of April 30th?
Is it acceptable to submit the DOB certification form in place of OSC’s form?
What if my agency is hosted by the Business Service Center (BSC)?
Questions
