EIN: 111630822
UEI: LUE9B6MDL4N5
Audited by: Grant Thornton LLP
Cognizant agency: 84 [Department of Education]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 30, 2026. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by September 30, 2026 (31 days from today).
What is a management decision? →FAC accepted this audit on March 29, 2025 — management decision was due September 29, 2025.
FAC accepted this audit on March 22, 2024 — management decision was due September 22, 2024.
FAC accepted this audit on March 30, 2023 — management decision was due September 30, 2023.
Special Tests and Provisions - Enrollment Reporting Compliance and Internal Control (Significant Deficiency) U.S. Department of Education - Student Financial Assistance Cluster Federal Direct Student Loans (Federal Assistance Listing #84.268) Federal Award Number: P268K211875 Federal Pell Grant Program (Federal Assistance Listing #84.063) Federal Award Number: P063P211875 Federal Award Year: 2021-2022 Criteria: Under the Pell grant and U.S. Department of Education (?ED?) direct loan programs, institutions are required to report enrollment information via the National Student Loan Data System (?NSLDS?) (OMB No.1845-0035) (Pell, 34 CFR 690.83(b)(2); FFEL, 34 CFR 682.610; Direct Loan, 34 CFR 685.309). The administration of the Title IV programs depends heavily on the accuracy and timeliness of the enrollment information reported by institutions. Institutions must review, update, and verify student enrollment statuses, program information, and effective dates that appear on the Enrollment Reporting Roster file or on the Enrollment Maintenance page of the NSLDS Professional Access (NSLDSFAP) website. The data on the institution?s Enrollment Reporting Roster, or Enrollment Maintenance page, is what NSLDS has as the most recently certified enrollment information. There are two categories of enrollment information; ?Campus Level? and ?Program Level,? both of which need to be reported accurately and have separate record types. The NSLDS Enrollment Reporting Guide provides the requirements and guidance for reporting enrollment details using the NSLDS Enrollment Reporting Process. Institutions are responsible for accurately reporting the following significant data elements under the Program-Level Record: OPEID, CIP Code, CIP Year, Credential Level, Published Program Length Measurement, Published Program Length, Program Begin Date, Program Enrollment Status, and Program Enrollment Effective Date. Condition, Context, and Sample Method: Due to an inconsistency between the Institute?s and NSLDS?s approach to calculating program lengths, from a sample selection of forty (40) students, we identified forty (40) students whose Published Program Length Measurement and Published Program Length were inaccurately reported. The auditor made the initial selection of forty (40) students using a nonstatistical approach that obtained a representative sample from across the population. Cause: The NSLDS Enrollment Reporting Guide provides a caution that institutions should report associate and bachelor degree programs in years and not months. When program length is reported in months or weeks, NSLDS uses this value along with the Weeks in Title IV Academic Year value to calculate a length in years. This resulted in program lengths that are too long. For thirty (30) of the students selected in our sample enrolled in the Institute for a bachelor?s degree program the Institute reported to the NSLDS a Reported Program Length of forty-eight (48) Months instead of four (4) years. This resulted in the Institute providing the NSLDS the information, along with a Weeks in Title IV Academic Year of thirty (30), to calculate and display a Published Program Length in Years of 6.857 years (48 multiplied by 30 divided by 30 multiplied by 7) instead of the correct period, four (4) years. Effect: The accuracy of the Published Program Length Measurement and Published Program Length in Years were inaccurately reported to the NSLDS for the forty (40) students selected for testing. Questioned Costs: None identified. Identified as a Repeat Finding: No. Recommendation: The Institute should ensure that student Published Program Length Measurement is listed in years and that reported Program Length is calculated in years as recommended by the NSLDS Enrollment Reporting Guide so that the Published Program Length calculation is accurate to the true length of the program.
Show full finding ▾Hide full finding ▴Special Tests and Provisions - Enrollment Reporting Compliance and Internal Control (Significant Deficiency) U.S. Department of Education - Student Financial Assistance Cluster Federal Direct Student Loans (Federal Assistance Listing #84.268) Federal Award Number: P268K211875 Federal Pell Grant Program (Federal Assistance Listing #84.063) Federal Award Number: P063P211875 Federal Award Year: 2021-2022 Criteria: Under the Pell grant and U.S. Department of Education (?ED?) direct loan programs, institutions are required to report enrollment information via the National Student Loan Data System (?NSLDS?) (OMB No.1845-0035) (Pell, 34 CFR 690.83(b)(2); FFEL, 34 CFR 682.610; Direct Loan, 34 CFR 685.309). The administration of the Title IV programs depends heavily on the accuracy and timeliness of the enrollment information reported by institutions. Institutions must review, update, and verify student enrollment statuses, program information, and effective dates that appear on the Enrollment Reporting Roster file or on the Enrollment Maintenance page of the NSLDS Professional Access (NSLDSFAP) website. The data on the institution?s Enrollment Reporting Roster, or Enrollment Maintenance page, is what NSLDS has as the most recently certified enrollment information. There are two categories of enrollment information; ?Campus Level? and ?Program Level,? both of which need to be reported accurately and have separate record types. The NSLDS Enrollment Reporting Guide provides the requirements and guidance for reporting enrollment details using the NSLDS Enrollment Reporting Process. Institutions are responsible for accurately reporting the following significant data elements under the Program-Level Record: OPEID, CIP Code, CIP Year, Credential Level, Published Program Length Measurement, Published Program Length, Program Begin Date, Program Enrollment Status, and Program Enrollment Effective Date. Condition, Context, and Sample Method: Due to an inconsistency between the Institute?s and NSLDS?s approach to calculating program lengths, from a sample selection of forty (40) students, we identified forty (40) students whose Published Program Length Measurement and Published Program Length were inaccurately reported. The auditor made the initial selection of forty (40) students using a nonstatistical approach that obtained a representative sample from across the population. Cause: The NSLDS Enrollment Reporting Guide provides a caution that institutions should report associate and bachelor degree programs in years and not months. When program length is reported in months or weeks, NSLDS uses this value along with the Weeks in Title IV Academic Year value to calculate a length in years. This resulted in program lengths that are too long. For thirty (30) of the students selected in our sample enrolled in the Institute for a bachelor?s degree program the Institute reported to the NSLDS a Reported Program Length of forty-eight (48) Months instead of four (4) years. This resulted in the Institute providing the NSLDS the information, along with a Weeks in Title IV Academic Year of thirty (30), to calculate and display a Published Program Length in Years of 6.857 years (48 multiplied by 30 divided by 30 multiplied by 7) instead of the correct period, four (4) years. Effect: The accuracy of the Published Program Length Measurement and Published Program Length in Years were inaccurately reported to the NSLDS for the forty (40) students selected for testing. Questioned Costs: None identified. Identified as a Repeat Finding: No. Recommendation: The Institute should ensure that student Published Program Length Measurement is listed in years and that reported Program Length is calculated in years as recommended by the NSLDS Enrollment Reporting Guide so that the Published Program Length calculation is accurate to the true length of the program.
Responsible Officials Contact Information: Charlotte Outlaw-Yorker Assistant Registrar of Certification and Reporting 718-636-3718 coutlaw@pratt.edu View of Responsible Officials and Corrective Action Plan: Management agrees with the finding and the related recommendations. The Institute will update its NSLDS roster submissions to ensure that student reported program length is in years and not months. The enrollment rosters will be reviewed by a second member of management for accuracy before submission and a periodic check to verify Published Program Length Measurement listed in the NSLDS correctly matches the Institute?s publicly reported program lengths on our website and any that do not match will be updated timely.
FAC accepted this audit on June 1, 2022 — management decision was due December 1, 2022.
Special Tests and Provisions - Enrollment Reporting Compliance and Internal Control (Significant Deficiency) U.S. Department of Education - Student Financial Assistance Cluster Federal Direct Student Loans (Federal Assistance Listing #84.268) Federal Award Number: P268K211875 Federal Pell Grant Program (Federal Assistance Listing #84.063) Federal Award Number: P063P211875 Federal Award Year: 2020-2021 Criteria: Under the Pell grant and U.S. Department of Education (?ED?) direct loan programs, institutions are required to report enrollment information via the National Student Loan Data System (?NSLDS?) (OMB No.1845-0035) (Pell, 34 CFR 690.83(b)(2); Direct Loan, 34 CFR 685.309). The administration of the Title IV programs depends heavily on the accuracy and timeliness of the enrollment information reported by institutions. Institutions must review, update, and verify student enrollment statuses, program information, and effective dates that appear on the Enrollment Reporting Roster file or on the Enrollment Maintenance page of the NSLDS Professional Access (NSLDSFAP) website. The data on the institution?s Enrollment Reporting Roster, or Enrollment Maintenance page, is what NSLDS has as the most recently certified enrollment information. There are two categories of enrollment information; ?Campus Level? and ?Program Level,? both of which need to be reported accurately and have separate record types. The NSLDS Enrollment Reporting Guide provides the requirements and guidance for reporting enrollment details using the NSLDS Enrollment Reporting Process. Institutions must complete and return within 15 days the Enrollment Reporting roster file placed in their Student Aid Internet Gateway (SAIG) (OMB No. 1845-0002) mailboxes sent by ED via NSLDS. An institution determines how often it receives the Enrollment Reporting roster file with the default set at a minimum of every 60 days. Once received, the institution must update for changes in the data elements for the Campus Record and the Program Record identified above, and submit the changes electronically through the batch method, spreadsheet submittal, or the NSLDS website (Pell, 34 CFR 690.83(b)(2); Direct Loan, 34 CFR 685.309). Institutions are responsible for timely reporting, whether they report directly or via a third-party servicer. A student?s enrollment status determines eligibility for in-school status, deferment, and grace periods. Enrollment reporting in a timely and accurate manner is critical for effective management of the programs. Enrollment information must be reported within 30 days whenever attendance changes for students, unless a roster will be submitted within 60 days. These changes include reductions or increases in attendance levels, withdrawals, graduations, or approved leaves-of-absence. Condition, Context, and Sample Method: From a selection of fifty (50) student enrollment changes tested, who graduated or withdrew during the fiscal year ended June 30, 2021, we identified three (3) graduated students, and one (1) withdrawn student, whose graduation statuses or withdrawal status were reported to the NSLDS more than 60 days after the students? respective graduation or withdrawal dates. The auditor made both the initial selection of forty (40) students, and the selection of ten (10) additional students in response to an error detected, using a non-statistical approach that obtained a representative sample from across the population. Cause: The Institute has a process where department chairs review degrees being awarded as a quality control mechanism to ensure each student is eligible for graduation which is referred to by the Institute as degree audits. The Registrar?s office then uses the student data generated and provided to them after the degree audits are finalized in the system to report graduations to the NSLDS. While the degree audits are performed before the student graduates a delay in formally finalizing in the system by department chairs prevented the transfer of the data for these three (3) May 2021 students that graduated to the Registrar until September 2021 which was already more than 60 days after the graduation date which resulted in late reporting to the NSLDS of the three (3) students noted in the finding. For the one (1) student who withdrew the student was given formal notice of academic dismissal in June 2021 but the Financial Aid office was not notified of the dismissal until September 2021 more than 60 days after the dismissal date. Therefore, while they reported within 60 days of becoming aware of the matter it still resulted in late reporting to the NSLDS from the date of dismissal for this student. Effect: The graduation and withdrawal status of four (4) students was not reported to the NSLDS within the required timeframe. Questioned Costs: None identified. Identified as a Repeat Finding: No. Recommendation: The Institute should ensure that student status transmission reports are submitted to the NSLDS during the summer academic terms, as determined to be appropriate.
Show full finding ▾Hide full finding ▴Special Tests and Provisions - Enrollment Reporting Compliance and Internal Control (Significant Deficiency) U.S. Department of Education - Student Financial Assistance Cluster Federal Direct Student Loans (Federal Assistance Listing #84.268) Federal Award Number: P268K211875 Federal Pell Grant Program (Federal Assistance Listing #84.063) Federal Award Number: P063P211875 Federal Award Year: 2020-2021 Criteria: Under the Pell grant and U.S. Department of Education (?ED?) direct loan programs, institutions are required to report enrollment information via the National Student Loan Data System (?NSLDS?) (OMB No.1845-0035) (Pell, 34 CFR 690.83(b)(2); Direct Loan, 34 CFR 685.309). The administration of the Title IV programs depends heavily on the accuracy and timeliness of the enrollment information reported by institutions. Institutions must review, update, and verify student enrollment statuses, program information, and effective dates that appear on the Enrollment Reporting Roster file or on the Enrollment Maintenance page of the NSLDS Professional Access (NSLDSFAP) website. The data on the institution?s Enrollment Reporting Roster, or Enrollment Maintenance page, is what NSLDS has as the most recently certified enrollment information. There are two categories of enrollment information; ?Campus Level? and ?Program Level,? both of which need to be reported accurately and have separate record types. The NSLDS Enrollment Reporting Guide provides the requirements and guidance for reporting enrollment details using the NSLDS Enrollment Reporting Process. Institutions must complete and return within 15 days the Enrollment Reporting roster file placed in their Student Aid Internet Gateway (SAIG) (OMB No. 1845-0002) mailboxes sent by ED via NSLDS. An institution determines how often it receives the Enrollment Reporting roster file with the default set at a minimum of every 60 days. Once received, the institution must update for changes in the data elements for the Campus Record and the Program Record identified above, and submit the changes electronically through the batch method, spreadsheet submittal, or the NSLDS website (Pell, 34 CFR 690.83(b)(2); Direct Loan, 34 CFR 685.309). Institutions are responsible for timely reporting, whether they report directly or via a third-party servicer. A student?s enrollment status determines eligibility for in-school status, deferment, and grace periods. Enrollment reporting in a timely and accurate manner is critical for effective management of the programs. Enrollment information must be reported within 30 days whenever attendance changes for students, unless a roster will be submitted within 60 days. These changes include reductions or increases in attendance levels, withdrawals, graduations, or approved leaves-of-absence. Condition, Context, and Sample Method: From a selection of fifty (50) student enrollment changes tested, who graduated or withdrew during the fiscal year ended June 30, 2021, we identified three (3) graduated students, and one (1) withdrawn student, whose graduation statuses or withdrawal status were reported to the NSLDS more than 60 days after the students? respective graduation or withdrawal dates. The auditor made both the initial selection of forty (40) students, and the selection of ten (10) additional students in response to an error detected, using a non-statistical approach that obtained a representative sample from across the population. Cause: The Institute has a process where department chairs review degrees being awarded as a quality control mechanism to ensure each student is eligible for graduation which is referred to by the Institute as degree audits. The Registrar?s office then uses the student data generated and provided to them after the degree audits are finalized in the system to report graduations to the NSLDS. While the degree audits are performed before the student graduates a delay in formally finalizing in the system by department chairs prevented the transfer of the data for these three (3) May 2021 students that graduated to the Registrar until September 2021 which was already more than 60 days after the graduation date which resulted in late reporting to the NSLDS of the three (3) students noted in the finding. For the one (1) student who withdrew the student was given formal notice of academic dismissal in June 2021 but the Financial Aid office was not notified of the dismissal until September 2021 more than 60 days after the dismissal date. Therefore, while they reported within 60 days of becoming aware of the matter it still resulted in late reporting to the NSLDS from the date of dismissal for this student. Effect: The graduation and withdrawal status of four (4) students was not reported to the NSLDS within the required timeframe. Questioned Costs: None identified. Identified as a Repeat Finding: No. Recommendation: The Institute should ensure that student status transmission reports are submitted to the NSLDS during the summer academic terms, as determined to be appropriate.
Responsible Officials Contact Information: Charlotte Outlaw-Yorker Assistant Registrar of Certification and Reporting 718-636-3718 coutlaw@pratt.edu View of Responsible Officials and Corrective Action Plan: Pratt Institute recognizes its responsibility to maintain administrative capability and reporting requirements to the Department under 0MB No. 1845-0035 for both 34 CFR 690.83(b)(2) and 34 CFR 685.309. The Institute agrees with the finding and the Registrar's Office will institute the following two changes to the current business process as a corrective action to ensure timely enrollment reporting: 1) Develop and continuously run an error exception report that identifies students with incomplete degree audits that have applied for graduation and follow up with academic program chairs; and, 2) Maximize the use of institutional document management software (DocuWare) as this will leave an authenticated electronic trail detailing notes on each step of the student withdrawal and appeals processes.
FAC accepted this audit on April 6, 2021 — management decision was due October 6, 2021.
FAC accepted this audit on March 19, 2020 — management decision was due September 19, 2020.
FAC accepted this audit on March 5, 2019 — management decision was due September 5, 2019.
FAC accepted this audit on February 18, 2018 — management decision was due August 18, 2018.
FAC accepted this audit on March 22, 2017 — management decision was due September 22, 2017.
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