ERIC Number: ED396595
Record Type: RIE
Publication Date: 1996-Jun
Reference Count: N/A
State University of New York College at Brockport: Selected Financial Management Practices.
New York State Office of the Comptroller, Albany. Div. of Management Audit.
This report contains the results of an audit of selected financial management practices at the State University of New York (SUNY) at Brockport for the period April 1, 1992 through November, 30, 1994. The objectives of the audit were to determine whether SUNY Brockport instituted an adequate system of internal controls over the funds received and disbursed, and over equipment assets to prevent their loss or theft. To accomplish these objectives, the university's policies and procedures, applicable rules and regulations, and appropriate documentation were reviewed, and university management and staff were interviewed. The audit identified significant weaknesses in the internal controls relating to cash collections and disbursements and equipment inventories. Recommendations are offered for all areas under the audit scope. No significant instances of noncompliance with relevant laws, rules and regulations were found. Two appendices list the major contributors to the report and contain the comments of SUNY officials to the audit findings. (Author/JPB)
Office of the State Comptroller, Alfred E. Smith State Office Building, 13th Floor, Albany, NY 12236.
Publication Type: Reports - Evaluative
Education Level: N/A
Audience: Administrators; Policymakers; Practitioners
Authoring Institution: New York State Office of the Comptroller, Albany. Div. of Management Audit.
Identifiers: State University of New York Coll at Brockport