City University of New York
Herbert H. Lehman College: Selected Financial Management Practices We examined the internal controls over Lehman College's revenue and payroll processes, and identified a number of significant opportunities for improvement. For example, employees were paid for time that was not worked, leave accruals were routinely advanced to employees to cover absences before the accruals were earned, undistributed paychecks often were not returned to the Department of Taxation and Finance as required, and tuition deferrals were not adequately controlled. We recommend several specific improvements in the College's internal controls.
For a complete copy of Report 99-S-22 click here.
For a copy of the 90-day response (CUNY) click here.
For a copy of the 90-day response (Lehman) click here.
For a copy of the associated follow-up report click here.