1. Certification of Internal Controls over the Payment Process
Presented By: Jaimie M. Corvetti, Bernard J. McHugh, CPA, CISA, Holly Reilly, CPA, CIA, and Christina Teator, CPA, CFE
Special Guests: Bob Curtin (OGS), Phil Reed (BSC), Kim Miller (BSC), and Tim Smith (BSC)
Office of the New York State Comptroller Thomas P. DiNapoli, State Comptroller
Division of State Expenditures

2. Overview of Requirements
NYCRR 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.  

3. Importance of Controls over Payment Processes
Support certification of payments as being just, true and correct.
Reduce improper payments.

4. 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 April 30th.
Maintain documentation to support assessment of controls over the payment process and all additional segments required by OSC.
form to

5. Certification Resources
Guide to Financial Operations (GFO) XII.4.D
Frequently Asked Questions
Internal Control Assessment Programs

6. 2017 Requirements Certify internal controls over the payment process.
Assess controls over receiving.
Form due on or before April 30, 2017.
Provide back-up documentation as requested from OSC.

7. Controls over Receiving - Goods
Were the goods received?
Did the goods meet the specifications (e.g., quality and quantity)?
Can nonperishable/non-consumable goods be located?

8. Controls over Receiving - Services
Were the services performed?
Were the services provided according to specifications?
Were services provided by qualified personnel, where required?
How well are staff monitoring the delivery of services?
Is there sufficient documentation being maintained to support the provision of services that have been recorded?

9. Requirements for BSC Customers
Required to submit a certification form.
Required to certify any controls that take place at the agency, including ensuring:
Goods were actually received;
Services were performed; and
Sufficient documentation was maintained.
OGS will focus testing on whether the BSC received and retained an Ok to pay prior to a payment being made.

10. Receiving – Future Direction

11. 2018 Requirements

12. Questions ?

13. Contact Us
Jaimie Corvetti Adam Gersowitz Linda Herald Christina Teator
Office of the New York State Comptroller Thomas P. DiNapoli, State Comptroller
Division of State Expenditures