State University of New York

Maritime College: Controls Over Selected Payroll Practices

Maritime College prepares students to become officers in the American merchant marine and for certain other professions. We examined the College’s controls over payroll changes and found that they were effective. We also examined the actions taken by the College in recovering payroll overpayments. We found that such overpayments had declined significantly, dropping from $89,294 in the 2003-04 fiscal year to $581 in 2006-07. We also determined that the College was generally effective in its efforts to recover such overpayments. However, the College did not always report these recoveries, as required.

For a complete copy of Report 2007-S-107 click here.
For a copy of the 90-day response click here.
For a copy of the associated follow-up report click here.