EIN: 131624225
UEI: CSSJGCRUZ9F3
Data as of August 23, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 13, 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 13, 2026 (20 days from today).
What is a management decision? →We reviewed a sample of twenty-five students enrolled at the University who received either Pell and/or Direct Loans and had a change of enrollment status during the fiscal year. Of the twenty-five students tested, we identified one student whose graduated status was not reported in a timely manner to the NSLDS on the campus level or program level. The graduation status was reported at 173 days post graduation. Questioned Costs: None Cause: The University did not perform appropriate monitoring to ensure that all required student status changes were communicated to NSLDS within the required timeframe. Effect: A student’s enrollment status determines eligibility for in-school status, deferment, and grace periods, as well as for the payment of interest subsidies all of which are impacted by inaccurate and late reporting. As a result of not reporting student status changes or the untimely reporting of student status changes to NSLDS, the students may have a disrupted loan repayment schedule. Recommendation: We recommend the University review its policies and controls for accurate and timely enrollment reporting by establishing a process to ensure that all required program and campus level status changes are reported to NSLDS and are reported within the required 60-day timeframe.
Show full finding ▾Hide full finding ▴2025-001 – Untimely submissions of Accurate Student Enrollment Change to the National Student Loan Data System (NSLDS) Grantor: U.S. Department of Education Program Name: Student Financial Assistance Cluster Award Names: Federal Pell Grant Program and Federal Direct Loan Program Award Year: 7/1/2024 - 6/30/2025 Award Number: Not applicable Assistance Listing Numbers: 84.063 and 84.268 Criteria: In accordance with 34 CFR 690.83(b)(2) and 685.309, institutions are required to report enrollment information under the Federal Pell Grant (“Pell”) and Federal Direct Loan (“Direct Loan”) programs through National Student Loan Data System (“NSLDS”). The enrollment information, inclusive of Campus Level and Program Level data, must be reviewed, updated and validated by the institution in a timely manner. Furthermore, specific to the Federal Direct Loan program, for a student that received a Direct Loan and was enrolled or accepted for enrollment at the institution, and the student had ceased to be enrolled on at least a half-time basis or failed to enroll on at least a half-time basis for the period for which the loan was intended, the institution must report the change within 60 days from which the change was identified. Condition: We reviewed a sample of twenty-five students enrolled at the University who received either Pell and/or Direct Loans and had a change of enrollment status during the fiscal year. Of the twenty-five students tested, we identified one student whose graduated status was not reported in a timely manner to the NSLDS on the campus level or program level. The graduation status was reported at 173 days post graduation. Questioned Costs: None Cause: The University did not perform appropriate monitoring to ensure that all required student status changes were communicated to NSLDS within the required timeframe. Effect: A student’s enrollment status determines eligibility for in-school status, deferment, and grace periods, as well as for the payment of interest subsidies all of which are impacted by inaccurate and late reporting. As a result of not reporting student status changes or the untimely reporting of student status changes to NSLDS, the students may have a disrupted loan repayment schedule. Recommendation: We recommend the University review its policies and controls for accurate and timely enrollment reporting by establishing a process to ensure that all required program and campus level status changes are reported to NSLDS and are reported within the required 60-day timeframe.
Management Views and Corrective Action Plans 2025-001 - Untimely submissions of Accurate Student Enrollment Change to the National Student Loan Data System (NSLDS) Point of Contact – Jennifer Spiegel Goldberg, University Registrar, (646-592-6275) Management agrees with the current year’s finding and recommendation to review its policies and controls for accurate and timely enrollment reporting by establishing a process to ensure that all required program and campus level status changes are reported to NSLDS and are reported within the required 60-day timeframe. Yeshiva University’s dual curriculum, multi-college undergraduate system, as well as some graduate programs allow students changes during enrollment that can result in extraneous degree records no longer linked to the student’s enrolled program. This circumstance and finding occurred because a graduation application was mistakenly applied to an extraneous record and carried through to conferred degree, which the NSC reporting system could not detect. A script has been in place since January 13, 2026, to run overnight to detect “orphan” degree records and ensure that only records that match current enrollment are available removing the potential for this to occur moving forward. The student identified during the audit as requiring remedy has been remedied in NSLDS as of November 19, 2025.
FAC accepted this audit on December 20, 2024 — management decision was due June 20, 2025.
We reviewed a sample of twenty-five students enrolled at the University who received either Pell and/or Direct Loans and had a change of enrollment status during the fiscal year. Of the twenty-five students tested, we identified four students whose campus level statuses were certified after the required 60-day timeframe. Questioned Costs: None Cause: The University experienced a student information system update which resulted in errors in the enrollment reporting file. When the errors were identified, the University manually submitted Off-cycle “Degree Verify” files to mitigate the impact and allow for the earliest possible date of submission. This strategy was not effective in all cases, which resulted in a delay in NSC processing the enrollment reporting files. Effect: A student’s enrollment status determines eligibility for in-school status, deferment, and grace periods, as well as for the payment of interest subsidies all of which are impacted by inaccurate and late reporting. Recommendation: We recommend the University review its policies, procedures, and controls for accurate and timely enrollment reporting. We also recommend that the University review the records of all students whose enrollment status could have been affected by the system update to ensure that their status is properly reported.
Show full finding ▾Hide full finding ▴2024-001 - Untimely submissions of Accurate Student Enrollment Change to the National Student Loan Data System (NSLDS) Grantor: U.S. Department of Education Program Name: Student Financial Assistance Cluster Award Names: Federal Pell Grant Program and Federal Direct Loan Program Award Year: 7/1/2023 - 6/30/2024 Award Number: Not applicable Assistance Listing Numbers: 84.063 and 84.268 Criteria: In accordance with 34 CFR 690.83(b)(2) and 685.309, institutions are required to report enrollment information under the Federal Pell Grant and Federal Direct Loan programs through NSLDS. The enrollment information, inclusive of Campus Level and Program Level data, must be reviewed, updated and validated by the institution in a timely manner. Furthermore, specific to the Federal Direct Loan program, for a student that received a Direct Loan and was enrolled or accepted for enrollment at the institution, and the student had ceased to be enrolled on at least a half-time basis or failed to enroll on at least a half-time basis for the period for which the loan was intended, the institution must report the change within 60 days from which the change was identified. Condition: We reviewed a sample of twenty-five students enrolled at the University who received either Pell and/or Direct Loans and had a change of enrollment status during the fiscal year. Of the twenty-five students tested, we identified four students whose campus level statuses were certified after the required 60-day timeframe. Questioned Costs: None Cause: The University experienced a student information system update which resulted in errors in the enrollment reporting file. When the errors were identified, the University manually submitted Off-cycle “Degree Verify” files to mitigate the impact and allow for the earliest possible date of submission. This strategy was not effective in all cases, which resulted in a delay in NSC processing the enrollment reporting files. Effect: A student’s enrollment status determines eligibility for in-school status, deferment, and grace periods, as well as for the payment of interest subsidies all of which are impacted by inaccurate and late reporting. Recommendation: We recommend the University review its policies, procedures, and controls for accurate and timely enrollment reporting. We also recommend that the University review the records of all students whose enrollment status could have been affected by the system update to ensure that their status is properly reported.
Management agrees that the current year’s finding is related to the prior year finding and the recommendations should be to ensure staff are aware of the University’s policies and procedures in order to ensure timely enrollment reporting. A delay in reporting enrollment information to NSLDS was brought on by a lag in reporting to National Student Clearinghouse “NSC” due to corrupted “Graduates Only” files. This lag was exacerbated by the time it took to remedy the output files by the University’s ITS department. Off-cycle “Degree Verify” files were submitted to mitigate the impact and allow for the earliest possible SSCR date. This strategy was not effective in all cases. YU is confident that all students were reported correctly (other than the 4 found through the audit). To correct this mistake in the future, the Registrar will implement a process by which NSLDS Graduation status checks are performed, on a sample basis, based on the Grad Only files sent to NSC. We believe this finding will be remediated in fiscal 2025 by correcting the graduation status of the four NSLDS identified with problems in fiscal 2024. In order to instill confidence in our processes, we will return to NSLDS to review all potentially, impacted graduated students during the outage period and assure that they were reported properly.
Through our testing of a sample of 6 students, we noted that for one student, direct unsubsidized and graduate plus direct loan funds were not returned for 67 days. Questioned Costs: None Cause: The registrar originally processed the student's leave of absence using an incorrect last date of attendance which then caused a delay in performing a Return of Title IV calculation and a delay in return of funds. Effect: The funds to be returned belong to the federal government and thus should be returned to prevent a direct loan cash draw balance that is greater than the amount of disbursements made to students. Recommendation: We recommend that the Registrar, on a regular basis, provide the daily Leave of Absence and Withdrawal report to the Student Finance office. This report should include the list of students with enrollment changes that includes student name, Student ID Number, date of change, and type of change. We further recommend the total return of Title IV calculations are reviewed by the Director of Student Finance or the Director of Student Aid Operations to ensure that the details provided on the registrar’s report are accurately reflected in the return of Title IV funds application.
Show full finding ▾Hide full finding ▴Finding 2024-002 – Student Financial Assistance Return of Title IV Funds Grantor: U.S. Department of Education Program Name: Student Financial Assistance Cluster Award Names: Federal Direct Loan Program Award Year: 7/1/2023 - 6/30/2024 Award Number: Not applicable Assistance Listing Number: 84.268 Criteria: The University is subject to compliance requirements pertaining to the timely return of Title IV funds under Federal Student Aid (“FSA”) programs within the Student Financial Assistance cluster. Under 34 CFR 688.22 (j) (1), an institution must return the amount of title IV funds for which it is responsible as soon as possible but no later than 45 days after the date of the institution's determination that the student withdrew. Condition: Through our testing of a sample of 6 students, we noted that for one student, direct unsubsidized and graduate plus direct loan funds were not returned for 67 days. Questioned Costs: None Cause: The registrar originally processed the student's leave of absence using an incorrect last date of attendance which then caused a delay in performing a Return of Title IV calculation and a delay in return of funds. Effect: The funds to be returned belong to the federal government and thus should be returned to prevent a direct loan cash draw balance that is greater than the amount of disbursements made to students. Recommendation: We recommend that the Registrar, on a regular basis, provide the daily Leave of Absence and Withdrawal report to the Student Finance office. This report should include the list of students with enrollment changes that includes student name, Student ID Number, date of change, and type of change. We further recommend the total return of Title IV calculations are reviewed by the Director of Student Finance or the Director of Student Aid Operations to ensure that the details provided on the registrar’s report are accurately reflected in the return of Title IV funds application.
Management agrees with the current year’s finding and recommendations to ensure timeliness of the Return of Title IV funds. Management has determined this to be an isolated incident because the Registrar dropped the student on May 9, 2024, following an investigation into the disparity between the student’s self-reported last date of attendance, March 14, 2024, and the receipt of the form on April 15, 2024. Accordingly, May 9, 2024, became the institution’s determination date due to unknown last date of attendance from the faculty. Furthermore, the University offices were closed at 1pm on April 22, 2024, and closed entirely on April 23, 24, 29, 30. The investigation and University closures took the office outside the 45-day compliance requirement. The University plans to enhance the policy for LOA and Withdrawal forms to have the Last Date of Attendance removed as a student self-reported option. In the future, the determination date will be based on date of receipt of the form and not a student-reported, last date of attendance. We believe this finding will be remediated in fiscal 2025.
FAC accepted this audit on December 21, 2023 — management decision was due June 21, 2024.
We reviewed a sample of twenty-five students enrolled at the University who received either Pell and/or Direct Loans and had a change of enrollment status during the fiscal year. Of the twenty-five students tested, one student was reported to NSLDS with an inaccurate enrollment status. Questioned Costs: None Cause: The root cause for the improper reporting was insufficient training resulting in the clerical error and related improper reporting. Effect: A student’s enrollment status determines eligibility for in-school status, deferment, and grace periods, as well as for the payment of interest subsidies all of which are impacted by inaccurate. reporting. Recommendation: We recommend the University perform the following: ● Update the enrollment status for this particular student ● Ensure all individuals involved in processing student enrollment changes are aware of the University’s policies and procedures to process that change accurately and timely and ● Update the data included in the roster detail that is submitted to NSC and ultimately to NSLDS to ensure enrollment reporting changes are accurately reported.
Show full finding ▾Hide full finding ▴2023-001 - Inaccurate submission of Accurate Student Enrollment Change to the National Student Loan Data System (NSLDS) Grantor: U.S. Department of Education Program Name: Student Financial Assistance Cluster Award Names: Federal Pell Grant Program and Federal Direct Loan Program Award Year: 7/1/2022 - 6/30/2023 Award Number: Not applicable Assistance Listing Numbers: 84.063 and 84.268 Criteria: In accordance with 34 CFR 690.83(b)(2) and 685.309, institutions are required to report enrollment information under the Federal Pell Grant and Federal Direct Loan programs through NSLDS. The enrollment information, inclusive of Campus Level and Program Level data, must be reviewed, updated and validated by the institution in a timely manner. Furthermore, specific to the Federal Direct Loan program, for a student that received a Direct Loan and was enrolled or accepted for enrollment at the institution, and the student had ceased to be enrolled on at least a half-time basis or failed to enroll on at least a half-time basis for the period for which the loan was intended, the institution must report the change within 60 days from which the change was identified. Condition: We reviewed a sample of twenty-five students enrolled at the University who received either Pell and/or Direct Loans and had a change of enrollment status during the fiscal year. Of the twenty-five students tested, one student was reported to NSLDS with an inaccurate enrollment status. Questioned Costs: None Cause: The root cause for the improper reporting was insufficient training resulting in the clerical error and related improper reporting. Effect: A student’s enrollment status determines eligibility for in-school status, deferment, and grace periods, as well as for the payment of interest subsidies all of which are impacted by inaccurate. reporting. Recommendation: We recommend the University perform the following: ● Update the enrollment status for this particular student ● Ensure all individuals involved in processing student enrollment changes are aware of the University’s policies and procedures to process that change accurately and timely and ● Update the data included in the roster detail that is submitted to NSC and ultimately to NSLDS to ensure enrollment reporting changes are accurately reported.
Management Views and Corrective Action Plans 2023-001 – Inaccurate Submission of Student Enrollment Change Submissions to the National Student Loan Data System (NSLDS) Point of Contact – Jennifer Spiegel Goldberg, University Registrar, (646-592-6275) Management agrees with the current year finding and the recommendations. The Office of the Registrar has recently been reorganized to create a dedicated, Records unit to assure that limited personnel will be responsible for leaves and withdrawals and who will use internal reports available to quality control data input before external reporting. All staff have been retrained to watch for the condition that led to this error when handling requests, including reminder of University policies and procedures. This retraining took place on September 6, 2023. The NSC Roster and NSLDS will be updated by December 29, 2023. We believe this finding will be remediated in fiscal 2024.
FAC accepted this audit on March 30, 2023 — management decision was due September 30, 2023.
2022-001: Reporting on the Fiscal Operations Report and Application to Participate (?FISAP?) Cluster: Student Financial Aid ALN: Various Criteria OMB Uniform Guidance 2 CFR Part 200, Part 5, requires that for institutions that accept student financial aid the auditee must submit a Fiscal Operations Report and Application to Participate. This electronic report is submitted annually to receive funds for the campus-based programs. The institution uses the Fiscal Operations Report portion to report its expenditures in the previous award year and the Application to Participate portion to apply for the following year. In addition, per the FISAP instructions, Section B. Certification and Warning, it is required that the University?s CEO, President, Chancellor, or Director sign the document to certify that the school is in compliance with the anti-lobbying requirements and that the FISAP data is true and accurate. Through certification, the certifying official must be aware that the information in this FISAP is subject to audit and program review. Condition In Part III. Federal Perkins Loan Program for Award Year July 1, 2021 through June 30, 2022, Section A. Fiscal Report (Cumulative) as of June 30, 2022, the University is unable to provide adequate support to properly reconcile all the components of the Perkins loan balance in the FISAP as of June 30, 2022. Cause There is an ongoing lack of reconciliation of historical Perkins loan balance, resulting in the University reporting unsupported amounts as of June 30, 2022. Effect The amounts reported on the FISAP for the Perkins loan balance were not substantiated by adequate audit support. This amount is reported in an informational section of the FISAP and therefore does not impact the amount of future funding. Questioned Costs As the amount reported was included within an informational section of the FISAP and there is no impact to the future funding the University may receive, there is no identified questioned cost. Recommendation We recommend that the University ensure they have proper controls, including an appropriate reconciliation process, in place to ensure the completeness and accuracy of the FISAP prior to filing. Additionally, the University should access the COD website to make the necessary corrections. As part of the process, the University will provide a description of the change and justify the need to make the correction and submit it for review by the FISAP Change Request Monitoring Team, which will notify the University of their decision around allowing or denying the correction.
Show full finding ▾Hide full finding ▴2022-001: Reporting on the Fiscal Operations Report and Application to Participate (?FISAP?) Cluster: Student Financial Aid ALN: Various Criteria OMB Uniform Guidance 2 CFR Part 200, Part 5, requires that for institutions that accept student financial aid the auditee must submit a Fiscal Operations Report and Application to Participate. This electronic report is submitted annually to receive funds for the campus-based programs. The institution uses the Fiscal Operations Report portion to report its expenditures in the previous award year and the Application to Participate portion to apply for the following year. In addition, per the FISAP instructions, Section B. Certification and Warning, it is required that the University?s CEO, President, Chancellor, or Director sign the document to certify that the school is in compliance with the anti-lobbying requirements and that the FISAP data is true and accurate. Through certification, the certifying official must be aware that the information in this FISAP is subject to audit and program review. Condition In Part III. Federal Perkins Loan Program for Award Year July 1, 2021 through June 30, 2022, Section A. Fiscal Report (Cumulative) as of June 30, 2022, the University is unable to provide adequate support to properly reconcile all the components of the Perkins loan balance in the FISAP as of June 30, 2022. Cause There is an ongoing lack of reconciliation of historical Perkins loan balance, resulting in the University reporting unsupported amounts as of June 30, 2022. Effect The amounts reported on the FISAP for the Perkins loan balance were not substantiated by adequate audit support. This amount is reported in an informational section of the FISAP and therefore does not impact the amount of future funding. Questioned Costs As the amount reported was included within an informational section of the FISAP and there is no impact to the future funding the University may receive, there is no identified questioned cost. Recommendation We recommend that the University ensure they have proper controls, including an appropriate reconciliation process, in place to ensure the completeness and accuracy of the FISAP prior to filing. Additionally, the University should access the COD website to make the necessary corrections. As part of the process, the University will provide a description of the change and justify the need to make the correction and submit it for review by the FISAP Change Request Monitoring Team, which will notify the University of their decision around allowing or denying the correction.
Management Views and Corrective Action Plans 2022-001- Reporting on the Fiscal Operations Report and Application to Participate ("FISAP") Point of Contact- Robert Friedman, Director of Student Finance, (646-592-6255) Management agrees with the current year finding, which is related to the prior year finding, and the recommendations to enhance controls to include a reconciliation process, to ensure completeness and accuracy of the FISAP. In addition, management will process a request to make the necessary corrections through the COD website and follow the procedures for submitting changes onto the FISAP. The University's Controller's Office or its designee in conjunction with the Office of Student Finance will perform a review of the FISAP reconciliation prior to filing. We believe this finding will be rernediated prior to the University filing the September 2023 FISAP after completing a full reconciliation of the Perkins fund and through collaboration with the Perkins Portfolio office.
2021-001
FAC accepted this audit on March 31, 2022 — management decision was due October 1, 2022.
2021-001: Reporting on the Fiscal Operations Report and Application to Participate (?FISAP?) Cluster: Student Financial Aid ALN: Various Criteria OMB Uniform Guidance 2 CFR Part 200, Part 5, requires that for institutions that accept student financial aid the auditee must submit a Fiscal Operations Report and Application to Participate. This electronic report is submitted annually to receive funds for the campus-based programs. The institution uses the Fiscal Operations Report portion to report its expenditures in the previous award year and the Application to Participate portion to apply for the following year. In addition, per the FISAP instructions, Section B. Certification and Warning, it is required that the University?s CEO, President, Chancellor, or Director sign the document to certify that the school is in compliance with the anti-lobbying requirements and that the FISAP data is true and accurate. Through certification, the certifying official must be aware that the information in this FISAP is subject to audit and program review. Condition In Part III. Federal Perkins Loan Program for Award Year July 1, 2020 through June 30, 2021, Section A. Fiscal Report (Cumulative) as of June 30, 2021, the amount reported for Cash on hand and in depository as of June 30, 2021 was inadvertently overstated. Cause There was a lack of appropriate review in completing the FISAP, resulting in the University inadvertently reporting the amount for the total fiscal year 2021 activity related to Perkins rather than the Perkins ending cash balance as of June 30, 2021. Effect The amount reported on the FISAP was overstated by $430,159. This amount is reported in an informational section of the FISAP and therefore does not impact the amount of future funding. Questioned Costs As the amount reported was included within an informational section of the FISAP and there is no impact to the future funding the University may receive, there is no identified questioned cost. Recommendation We recommend that the University ensure they have proper controls, including an appropriate approval process, in place to ensure the completeness and accuracy of the FISAP prior to filing. Additionally, the University should access the COD website to make the necessary correction. As part of the process the University must provide a description of the change and justify the need to make the correction and submit it for review by the FISAP Change Request Monitoring Team, which will notify the University of their decision around allowing or denying the correction.
Show full finding ▾Hide full finding ▴2021-001: Reporting on the Fiscal Operations Report and Application to Participate (?FISAP?) Cluster: Student Financial Aid ALN: Various Criteria OMB Uniform Guidance 2 CFR Part 200, Part 5, requires that for institutions that accept student financial aid the auditee must submit a Fiscal Operations Report and Application to Participate. This electronic report is submitted annually to receive funds for the campus-based programs. The institution uses the Fiscal Operations Report portion to report its expenditures in the previous award year and the Application to Participate portion to apply for the following year. In addition, per the FISAP instructions, Section B. Certification and Warning, it is required that the University?s CEO, President, Chancellor, or Director sign the document to certify that the school is in compliance with the anti-lobbying requirements and that the FISAP data is true and accurate. Through certification, the certifying official must be aware that the information in this FISAP is subject to audit and program review. Condition In Part III. Federal Perkins Loan Program for Award Year July 1, 2020 through June 30, 2021, Section A. Fiscal Report (Cumulative) as of June 30, 2021, the amount reported for Cash on hand and in depository as of June 30, 2021 was inadvertently overstated. Cause There was a lack of appropriate review in completing the FISAP, resulting in the University inadvertently reporting the amount for the total fiscal year 2021 activity related to Perkins rather than the Perkins ending cash balance as of June 30, 2021. Effect The amount reported on the FISAP was overstated by $430,159. This amount is reported in an informational section of the FISAP and therefore does not impact the amount of future funding. Questioned Costs As the amount reported was included within an informational section of the FISAP and there is no impact to the future funding the University may receive, there is no identified questioned cost. Recommendation We recommend that the University ensure they have proper controls, including an appropriate approval process, in place to ensure the completeness and accuracy of the FISAP prior to filing. Additionally, the University should access the COD website to make the necessary correction. As part of the process the University must provide a description of the change and justify the need to make the correction and submit it for review by the FISAP Change Request Monitoring Team, which will notify the University of their decision around allowing or denying the correction.
Management Views and Corrective Action Plans 2021-001 ? Reporting on the Fiscal Operations Report and Application to Participate (?FISAP?) Point of Contact ? Robert Friedman, Director of Student Finance, (646-592-6255) Management agrees with the current year finding and the recommendations to enhance controls in place over the review for completeness and accuracy of the FISAP and to make the necessary correction through the COD website. The University?s Controller?s Office or its designee in conjunction with the Office of Student Finance will perform a review of the FISAP prior to filing both the September 30 initial submission and the December 15 final submission. In addition, management will follow the steps for submitting a change to the FISAP after the December 15th deadline. We believe this finding will be remediated in fiscal 2022.
FAC accepted this audit on March 30, 2017 — management decision was due September 30, 2017.
GSA_MIGRATION
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GSA_MIGRATION
2015-008
GSA_MIGRATION
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GSA_MIGRATION
2015-009
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