Cornell University has a Financial Internal Controls Policy, which establishes the foundation for the university-wide internal control framework. The University’s internal control framework is dependent upon individual operating units which are characterized by separate and distinct sets of operational objectives and financial operations. These decentralized operations make it imperative that each operating unit develops, documents, and maintains an effective system of internal controls. The Financial Internal Controls Policy requires each operating unit to develop, implement, and maintain its own unit-specific internal control plan and take necessary measures to effectively monitor the effectiveness of the plan and respond accordingly to any control risks that are identified.

In response, Student and Campus Life will develop a unit-specific internal control plan, which is comprised of the following components:

  • Risk Assessment: Student and Campus Life (SCL) has completed a risk assessment to better identify their areas of High Financial Risk, and existing controls to mitigate risk. SCL has assessed the impact and likelihood of each risk and described the risk management and mitigation activities prescribed by management to reduce risk.
  • Executive Summary and Management Response Plan: This document provides a high-level overview of the SCL’s role within the University and the numerous services offered to its customers. Below, SCL describes the control environment within the unit, and reflects on the unit leadership’s commitment to competence, integrity, and ethical values. In addition, it summarizes the results of the risk assessment and addresses each of the internal control and operational risks that were assessed at “High,” including an explanation of the assessment and management’s planned response to each identified risk. SCL should indicate how they communicate relevant information internally and externally.
  • Process Maps and Narratives: SCL has identified and documented their significant transaction cycles and underlying business processes. In addition, a standardized process narrative template will be utilized to identify, further document, and evaluate the effectiveness of current business practices. 

Student & Campus Life Overview

Provide a description of the overview of the Student & Campus Life, your objectives, the control environment and Student & Campus Life leadership’s commitment to competence, integrity, and ethical values. 

The Division of Student and Campus Life provides a broad array of programs and services designed to support students and the campus community, including Athletics and Physical Education, Campus & Community Engagement, Campus Life Enterprise Services, Cornell Career Services, Cornell Health, the David M. Einhorn Center for Community Engagement, and the Dean of Students Office. The Division is comprised of over 1,200 full-time staff and has an annual operating budget of over $350 million. Student and Campus Life (SCL) inspires transformation in all Cornell students on their journey of individual, academic and personal evolution. Our division is comprised of leading student affairs experts who support our campus on pressing student life matters including public service, health, wellness, social justice, residential living, food services, sports, recreation, career services, and student activities and organizations including sorority and fraternity life. We provide support and services to 25,000 undergraduate, graduate, and professional students on multiple campuses in the U.S. and abroad.


The units in the division of Student & Campus Life share the Cornell experience with all Cornell students by supporting equitable opportunities to learn, grow, and be held accountable as they develop their personal interests and navigate their individual needs. A sense of belonging is promoted and is extended through the facilitation of relationships with the educational community, alumni, friends of Cornell and the public. The division of Student & Campus Life has begun several options to reduce and address the risk of fraud, including avoiding the risk entirely (example, elimination of cash in dining units), applying prevention controls, mitigating the risk (process documentation and audits), and assuming the risk when the level of probability and loss are both below our tolerance threshold or is an area of focus where we have identified controls in need of improvement.

Office of the Assistant Vice President (OVP) – provides administrative support that ensures the stewardship and effective deployment of the Division’s financial resources of Information Technology, Facilities, Accounting, Risk Management, Business Analytics, and Financial Planning support services to departments within the division. Working collaboratively as integrated cross-functional partners, leaders from the SCL-OVP support team strive to enhance the day-to-day operational effectiveness of our campus, deliver timely business reporting and information to stakeholders, manage key divisional systems and processes, and steward financial and capital resources on behalf of the Vice President for Student & Campus Life.

The SCL Financial Transaction Center (FTC) (housed within the OVP) - provides centralized financial, accounting, reporting, payroll, and analytical services to core business units. These specialists ensure that the business units within the SCL portfolio are operating in alignment with university best practices related to financial stewardship and business transactions. The Sr. Director of Strategic Financial Planning and the Director of Data and Strategy oversee teams that collaborate closely with units to set the direction for the division and ensure data integrity of financial and operational data. Note, non-core mission units listed below (all but Campus Life and Student & Affiliate orgs) will transition to the Shared Service Center (SSC) in August 2023. At that time, Student and Campus Life will assess if risk increases or decreases with this change and adjust accordingly.

Student & Campus Life departments are listed in alphabetical order and include:

Athletics and Physical Education - provides students with powerful and meaningful participatory experiences to engage and be supported through physical and outdoor education, recreational services, and intercollegiate athletic competition. Athletics staff comply with NCAA bylaws aimed to govern gender equity, recruiting, playing seasons, eligibility, amateurism, etc. When there is a violation of these bylaws, the institution self-reports them and includes details related to the institutionally imposed sanctions, mitigating circumstances and corrective actions.

Campus and Community Engagement (CCE) - develops student leaders who provide student led programming and supportive resources that promote a healthy environment where students can thrive in pursuit of their academic and personal goals. Units within the Department of CCE include the Offices of Campus Activities, Tatkon Center for New Students, Sorority & Fraternity Life, Parent & Family Programs, and Cornell Commitment.

Campus Life Enterprise Services – delivers high quality foods, living-learning environments, retail services, and conference and event services. They embody the intrinsic value and worth of the individual and encourage engaging, meaningful, and gratifying experiences. The Cornell Store is a self-funded

enterprise operated by Cornell University with locations and purchasing options on Campus, and in Ithaca, New York City, and online. Cornell Dining is consistently ranked among the Top 10 in the Nation for Best Campus Food by the Princeton Review. There are 30 eateries as well as Catering operations. Cornell’s living and learning environment is comprised of 17 undergraduate residence halls, including communities for first-year students, upper-level students, plus 8 Program Houses as well as residential communities for Graduate and Professional students. Units that endeavor to fulfill these services include Cornell Dining & Retail Services, Cornell Catering, Housing & Residential Life, Conference & Event Services, and Campus Life.

Career Services – assists students in their career exploration by offering services to help with resumes, graduate and professional school advising, legal careers, internship and full-time job searches, fellowships, and professional networking.

Cornell Health (CH) - provides medical and mental health services for students on Cornell's Ithaca campus. 200+ staff members service more than 80% of Cornell's undergraduate, graduate, and professional students every year. CH also supports the health and well-being of the entire campus community through services for Cornell employees and other individuals, and campus-wide health initiatives and campaigns.

David M. Einhorn Center for Community Engagement – The center was formed in 2021 by combining the Public Service Center and the Office of Engagement Initiatives and is jointly overseen by Ryan Lombardi, vice president for Student and Campus Life and Katherine McComas, Ph.D. ‘00 vice provost for Engagement and Land-Grant Affairs. The foundation of the center embraces the university’s land-grant mission and offers courses, research, and co-curricular activities that provide opportunities to build stronger relationships, embrace differences and rediscover shared humanity with an overall goal of developing solutions to complex and urgent challenges.

Dean of Students – acknowledges marginalized identities and provides intentional programming and advocacy for the inclusion of all students through the Asian & Asian American Center, First Generation & Low-Income Student Support, LGBT Resource Center, Multicultural Student Leadership and Empowerment, Office of Spirituality and Meaning-Making, Undocumented & DACA Student Support, and Women’s Resource Center. Additional student-centered and individualized support is facilitated by administrators in Student Support and Advocacy Services, who endeavor to empower approximately 1350 students/year as they navigate difficult life events and crisis situations that impact their ability to be successful and contribute positively to a safe campus environment.

Student Organizations & Affiliates – this organization was formed at the beginning of FY24 to hold all student club activities, Cooperative Housing, Greeks and religious affiliate accounts. These areas represent income and expenses that are funded mostly by the Student Activity Fee or external funding sources, and are not part of the SCL division controllable earnings.

Student and Campus Life values are intended to guide our decision-making and our work together as we inspire transformation. Existing values include belonging, well-being, growth, and collaboration.

Student & Campus Life typically performs the following business processes:

  • Procurement
  • Payroll
  • Billing, Receipts and Receivables Tracking
  • Cash & Credit Card Processing
  • Asset Management
  • Inventory Tracking
  • Financial reporting
  • Financial oversight and analysis
  • Compliance Reporting (unit specific)

Summarize the results of the risk assessment and addresses each of the internal control and operational risks that were assessed at “High,” including an explanation of the assessment and management’s planned response to each identified risk.

Describe how Student & Campus Life communicates relevant information internally and externally.

Student and Campus Life is in the process of assessing all communication methods in the division to ensure effectiveness, transparency, and opportunity for audience engagement.

Student and Campus Life has a communications team that pushes out a broad level update to SCL. SCL employs many methods to communicate to key stakeholders including Unit Specific List Servs and SCL Staff Updates and Divisional Newsletter, unit newsletters, Divisional Leadership Team meetings where broad high-level communication is shared, and many focused group meetings within each of the units where information is cascaded down to all staff.

Major Transaction Cycles, Business Processes, and Identified Risks

The following major financial transaction cycles have been identified as key risks within Student & Campus Life:

  • Inventory Management
  • Procurement – Unit Processing
  • Procurement Delegated Authority – Dining and Cornell Retail Services (Store)
  • Asset Management
  • Credit Card Processing, Checks and Cash Handling
  • Budgeting and Financial Statement Analysis and Reporting
  • Revenue Recognition and Receivables Tracking
  • Payroll
  • Compliance Reporting
  • Systems Access Maintenance
  • Unit Specific Operational Risks
  • No labels