City University of New York

Bernard M. Baruch College: Tuition and Fee Accounts Receivables (Follow-Up Report)

Bernard M. Baruch College is one of eleven senior colleges in the City University of New York (CUNY). In audit report 2002-S-47, we examined the College’s practices for collecting tuition and fees from students. We found that, contrary to CUNY guidelines, students owing tuition and fees were allowed to register for classes. We also found that about $125,000 in tuition payments were inappropriately retained by one of the schools in the College to support the operations of an academic program. We further determined that unpaid tuition and fees were not referred for collection in a timely manner. We made several recommendations for improving the College’s collection of student tuition and fees. When we followed up on these recommendations, we found that significant progress had been made in implementing the recommendations.

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