City University of New York

Herbert H. Lehman College: Selected Financial Management Practices (Follow-Up Review)

In our prior audit report 99-S-22, 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, and undistributed paychecks often were not returned to the Department of Taxation and Finance as required. In our follow up review, we found that considerable progress had been made in implementing the recommendations contained in our prior report.

For a complete copy of Report 2002-F-28 click here.