EIN: 111635105
UEI: VESEA3BW9AB9
Audited by: Grant Thornton LLP
Oversight 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 (32 days from today).
What is a management decision? →FAC accepted this audit on March 31, 2025 — management decision was due October 1, 2025.
FAC accepted this audit on March 29, 2024 — management decision was due September 29, 2024.
FAC accepted this audit on March 29, 2023 — management decision was due September 29, 2023.
FAC accepted this audit on April 6, 2022 — management decision was due October 6, 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: P268K211884 Federal Pell Grant Program (Federal Assistance Listing #84.063) Federal Award Number: P063P201884 Federal Award Year: 2020-2021 Criteria and Context: Under the Pell grant and U.S. Department of Education (?ED?) direct loan programs, institutions are required to report enrollment information via the National Students 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, Cause and Effect From a selection of forty (40) enrollment change students tested who graduated or withdrew, we identified twelve (12) students whose graduation statuses were reported to the NSLDS more than 60 days after the students? respective graduation dates. Of the twelve (12) students tested and reported late, six (6) of those students were reported to NSLDS as withdrawals when they were in fact graduates. Questioned Costs: None identified. Identified as a Repeat Finding: No. Recommendation: The College should strengthen policies and procedures to ensure that student status transmission reports are submitted accurately to the NSLDS at least every 60 days, or more often, 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: P268K211884 Federal Pell Grant Program (Federal Assistance Listing #84.063) Federal Award Number: P063P201884 Federal Award Year: 2020-2021 Criteria and Context: Under the Pell grant and U.S. Department of Education (?ED?) direct loan programs, institutions are required to report enrollment information via the National Students 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, Cause and Effect From a selection of forty (40) enrollment change students tested who graduated or withdrew, we identified twelve (12) students whose graduation statuses were reported to the NSLDS more than 60 days after the students? respective graduation dates. Of the twelve (12) students tested and reported late, six (6) of those students were reported to NSLDS as withdrawals when they were in fact graduates. Questioned Costs: None identified. Identified as a Repeat Finding: No. Recommendation: The College should strengthen policies and procedures to ensure that student status transmission reports are submitted accurately to the NSLDS at least every 60 days, or more often, as determined to be appropriate.
Management?s Response: The College does not disagree with the finding. In order to meet all future Enrollment Reporting Compliance requirements, the College will implement additional controls surrounding existing reporting procedures. An authorized employee of the College will access the Student Aid Internet Gateway mailbox to review the College?s enrollment roster as reported by the Department of Education via the National Student Loan Database System. This process will be performed every 45 days, to ensure necessary corrections in student enrollment status are made within 60 days of a student?s status change, as required. The College will implement this process immediately, effective April 1, 2022. Responsible Party: Susan Weisman, Registrar 718-489-5242
FAC accepted this audit on May 31, 2021 — management decision was due December 1, 2021.
FAC accepted this audit on June 23, 2020 — management decision was due December 23, 2020.
FAC accepted this audit on March 14, 2019 — management decision was due September 14, 2019.
FAC accepted this audit on February 22, 2018 — management decision was due August 22, 2018.
FAC accepted this audit on March 20, 2017 — management decision was due September 20, 2017.
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