City University of New York
John Jay College of Criminal Justice: Student Accounts Receivable The John Jay College of Criminal Justice is one of eleven senior colleges in the City University of New York (CUNY). We audited the College’s internal controls over the collection of student tuition and fees and found that the controls were generally adequate. However, improvements were needed in certain of these controls. For example, contrary to CUNY guidelines, students with outstanding balances from prior terms were allowed to register for new classes. We also identified inaccuracies in the College’s accounts receivable records, determined that students were not always being billed at the correct tuition rates, and noted that staff access to certain automated information might need to be subject to greater restrictions.
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