State University of New York
Internal Controls Over Cash
Collections at Selected Campus Peripheral Locations (Follow-Up Review)
While tuition and room and board charges are collected at central
collection offices on SUNY campuses, about $89 million annually in library fines, parking
fees, telecommunication charges and other miscellaneous revenue is collected at other
locations on these campuses. In our prior audit report 94-S-27, we examined the controls
over cash collections at 33 of these locations on seven campuses and found that improvements
were needed. For example, the cash collected often was not independently reconciled to the
records of receipt, and cash handling duties were not adequately separated from related
recordkeeping duties. In our follow-up review, we found that significant progress has been
made in implementing the recommendations contained in our prior report.
For a complete copy of Report 96-F-9 click here.
For a copy of the 90-day response click here.