Title 2, Chapter I, Part 6.6 of the New York Codes, Rules and Regulations requires the head of an agency (e.g., Commissioner, Chancellor, Executive Director) to submit a certification to the Comptroller annually, or at any time there is a new head of the agency, that the agency has sufficient internal controls over the payment process to ensure claims are appropriate to pay. Agency heads may use a variety of resources and techniques to obtain assurance about the internal controls over the payment process as a basis for that certification.
This certification requirement is separate and distinct from DOB’s annual Internal Control Summary and Certification.
The 2018 certification form was due on or before April 30, 2018. For this certification, in addition to certifying the internal controls over the payment process, each agency (including customers of the Business Service Center or another agency) should also assess its internal controls over (i) evidence in support of payment requests, and (ii) record retention.
The Guide to Financial Operations Chapter XII Section 4.D – Certification of Internal Controls over the Payment Process has been updated to provide agencies with internal control assessment audit programs for the 2019 requirements: assessment of controls over: (i) Procurement Card use and (ii) contracts requiring electronic payments. The certification is due on or before April 30, 2019.
For more information, see Guide to Financial Operations Chapter XII Section 4.D - Certification of Internal Controls over the Payment Process.