City University of New York
Brooklyn College: Selected Financial Management Practices We examined the internal controls over payroll and revenue practices at Brooklyn College. We identified a number of undistributed payroll checks that had not been returned for canceling, questionable social security numbers listed for certain employees, and several W-2 forms that had not been distributed to employees. We also found that some refunds were not issued to students in a timely manner, refund checks outstanding for long periods of time were not always voided in a timely manner, and contrary to CUNY requirements, students with unpaid balances from prior semesters were allowed to register for subsequent semesters. We recommended that several improvements be made in the College’s internal controls.
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