New York Codes, Rules and Regulations
Title 2 - DEPARTMENT OF AUDIT AND CONTROL
Chapter I - Audit Of Revenues And Accounts Payable From State Funds And Funds Under Its Control
Part 6 - Payments Of Vendor Claims And Statutory Expenditures
Section 6.6 - Certification of internal controls over the payment process
Universal Citation: 2 NY Comp Codes Rules and Regs ยง 6.6
Current through Register Vol. 46, No. 12, March 20, 2024
(a) Each agency must maintain adequate internal controls over the payment process to support the validity of the agency claim certification. The agency should establish sufficient internal controls over claims processing to ensure claims are appropriate to pay. These controls must include, but are not limited to, the following:
(1) to the extent feasible, separation of
duties relating to vendor registration, ordering, receiving and payment
functions;
(2) to the extent
feasible, separation of on-line data entry of claims from claim certification
functions; and
(3) security over
authorized access to agency controlled systems in the form of operator
identification and passwords.
(b) The commissioner or head of each agency will be required, annually or upon change of commissioner or agency head, to submit an internal controls certification to the Comptroller's office certifying that the agency has established such a system of internal controls over the payment process.
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