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May 11. 2009

DiNapoli: Improved Internal Controls
Will Enhance UCCC’s Financial Standing

Enhanced financial controls will help to improve on Ulster County Community College’s efforts to collect delinquent tuition payments, certify payroll and audit payment claims, according to an audit released today by State Comptroller Thomas P. DiNapoli.

“Ulster County Community College plays a vital role in providing New Yorkers with an affordable, accessible college education,” said DiNapoli. “UCCC officials are taking the steps needed to continue to fulfill that role. They are implementing our recommendations to be sure they are making the best use of tuition and tax dollars needed to keep UCCC the top notch institution that it is.”

“We are very pleased that no waste, fraud, abuse of taxpayer dollars or financial malfeasance took place and that no breaches of security – either paper or electronic – were identified in the examination,” said Ulster County Community College President Donald Katt. “We look at this report as an opportunity to improve our stewardship of public funds and we are taking all steps within our power to proactively address the recommendations that the OSC has made.”

Auditors identified the need for a formalized process for managing delinquent tuition accounts. Moreover, officials have improvement opportunities in the areas of: the reconciliation of bank statements, certification of payroll, and auditing of payment claims. Auditors also found that the college needs to take additional steps to be sure computerized data is adequately protected.

DiNapoli recommended that college officials:

  • formalize and document procedures for the enforcement of payments on delinquent student accounts;
  • ensure that bank reconciliations are prepared in a timely and accurate manner and reviewed by an individual independent of the reconciliation process;
  • ensure that the dean reviews and certifies all payroll registers prior to the issuance of checks, including those supplemental registers generated by the processing of miscellaneous checks;
  • conduct a thorough examination of and approve all claims before they are paid; and
  • review and revise user access rights to computer systems, applications, and data commensurate with employee job descriptions and responsibilities, and ensure data is protected.

Officials generally agreed with the recommendations and indicated they would take corrective action.

Click here for a copy of the report.


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