EIN: 133916822
UEI: D7KGYP3G1WT8
Audited by: ANDREW PIERI CPA, P.C.
Oversight agency: 84 [Department of Education]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 30, 2025. 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 March 30, 2026 (161 days ago).
What is a management decision? →FAC accepted this audit on September 25, 2024 — management decision was due March 25, 2025.
FAC accepted this audit on September 28, 2023 — management decision was due March 28, 2024.
FINDING: 2022-001 Return of Title IV Funds Federal Agency / Federal Program: U.S. Department of Education / Student Financial Assistance Cluster Subject: Special Tests and Provisions (N) CFDA Number: Federal Pell Program ? 84.063 Questioned Costs: $3,218 Type of Finding: Other matters Perspective Information: Repeat finding: No Summary of Universe and Sample of attribute tested See Schedule of Findings and Questioned Costs for chart/table Criteria The School must determine for dropped students the amount of Title IV assistance the student has earned as of the withdrawal date. If the amount of title IV assistance earned is less than the amount disbursed, the University must return the difference to the Title IV program. 34 C.F.R. Sec. 6682.(a). Condition The School returned Pell funds late for two students. See Schedule of Findings and Questioned Costs for chart/table Cause The cause was due to an error by the School?s third party servicer. The School relied on it servicer to refund the appropriate amount in a timely manner and they failed to do so. Effect The School returned $3,218 in Pell funds late to DOE Recommendation The School should update it policies and procedures to ensure that R2T4?s are returned timely. Views of Responsible Officials The School performed the RT24?s in a timely manner and then requested from its third party servicer to return the necessary funds. The third party servicer failed to return them. Upon discovery, the School terminated its relationship with the servicer. The School will update its policies and procedures to ensure timely returns.
Show full finding ▾Hide full finding ▴FINDING: 2022-001 Return of Title IV Funds Federal Agency / Federal Program: U.S. Department of Education / Student Financial Assistance Cluster Subject: Special Tests and Provisions (N) CFDA Number: Federal Pell Program ? 84.063 Questioned Costs: $3,218 Type of Finding: Other matters Perspective Information: Repeat finding: No Summary of Universe and Sample of attribute tested See Schedule of Findings and Questioned Costs for chart/table Criteria The School must determine for dropped students the amount of Title IV assistance the student has earned as of the withdrawal date. If the amount of title IV assistance earned is less than the amount disbursed, the University must return the difference to the Title IV program. 34 C.F.R. Sec. 6682.(a). Condition The School returned Pell funds late for two students. See Schedule of Findings and Questioned Costs for chart/table Cause The cause was due to an error by the School?s third party servicer. The School relied on it servicer to refund the appropriate amount in a timely manner and they failed to do so. Effect The School returned $3,218 in Pell funds late to DOE Recommendation The School should update it policies and procedures to ensure that R2T4?s are returned timely. Views of Responsible Officials The School performed the RT24?s in a timely manner and then requested from its third party servicer to return the necessary funds. The third party servicer failed to return them. Upon discovery, the School terminated its relationship with the servicer. The School will update its policies and procedures to ensure timely returns.
FINDING: 2022-001 Return of Title IV Funds Federal Agency / Federal Program: U.S. Department of Education / Student Financial Assistance Cluster Subject: Special Tests and Provisions (N) CFDA Number: Federal Pell Program ? 84.063 The School agrees with the finding. Planned Corrective Action Plan: The School performed the RT24?s in a timely manner and then requested from its third party servicer to return the necessary funds. The third party servicer failed to return them. Upon discovery, the School terminated its relationship with the servicer. The School will update its policies and procedures to ensure timely returns. Responsible for corrective action: Galina Shumskaya Anticipated completion date: September 30, 2023
FAC accepted this audit on September 29, 2022 — management decision was due March 29, 2023.
FINDING: 2021-001 Enrollment Reporting Federal Agency / Federal Program: U.S. Department of Education / Student Financial Assistance Cluster Subject: Special Tests and Provisions (N) CFDA Number: Federal Pell Program ? 84.063, SEOG ? 84.007, FDL ? 84.268, FWS - 84.033 Questioned Costs: N/A Type of Finding: Material Noncompliance and Significant Deficiency in Internal Control Perspective Information: Repeat finding: No Systemic finding: No Summary of Universe and Sample of attribute tested See Schedule of Findings and Questioned Costs for chart/table Criteria A school must report changes in the students? enrollment status to NSLDS within 60 days Condition The School did not update the change in status of 2 students in a timely manner and reported 11 incorrect dates when a students? status changed. Cause The incorrect change in status dates were caused by a misunderstanding of which date to use. The School reported the date of determination and not the last date of attendance for the dropped students. The late reporting was due to an oversight. Effect The students change in status was updated late and in incorrectly.
Show full finding ▾Hide full finding ▴FINDING: 2021-001 Enrollment Reporting Federal Agency / Federal Program: U.S. Department of Education / Student Financial Assistance Cluster Subject: Special Tests and Provisions (N) CFDA Number: Federal Pell Program ? 84.063, SEOG ? 84.007, FDL ? 84.268, FWS - 84.033 Questioned Costs: N/A Type of Finding: Material Noncompliance and Significant Deficiency in Internal Control Perspective Information: Repeat finding: No Systemic finding: No Summary of Universe and Sample of attribute tested See Schedule of Findings and Questioned Costs for chart/table Criteria A school must report changes in the students? enrollment status to NSLDS within 60 days Condition The School did not update the change in status of 2 students in a timely manner and reported 11 incorrect dates when a students? status changed. Cause The incorrect change in status dates were caused by a misunderstanding of which date to use. The School reported the date of determination and not the last date of attendance for the dropped students. The late reporting was due to an oversight. Effect The students change in status was updated late and in incorrectly.
Audit Firm: Andrew Pieri CPA, PC. Audit Period: January 1, 2021 through December 31, 2021 The finding from the December 31, 2021 schedule of findings and question costs is discussed below. The finding is numbered consistent with the number assigned in the schedule. FINDING: 2021-001 Enrollment Reporting Federal Agency / Federal Program: U.S. Department of Education / Student Financial Assistance Cluster Subject: Special Tests and Provisions (N) CFDA Number: Federal Pell Program ? 84.063, SEOG ? 84.007, FDL ? 84.268, FWS - 84.033 The School agrees with the finding. Planned Corrective Action Plan: The School will implement additional procedures to ensure that the reported students? status changes to NSLDS are correct and are reported in the allowable timeframe. The School will re-train its staff to ensure the students? LDA is reported as the withdrawal date and not the Date of Determination. Responsible for corrective action: Galina Shumskaya Anticipated completion date: September 30, 2022
FAC accepted this audit on February 28, 2022 — management decision was due August 28, 2022.
FAC accepted this audit on December 27, 2020 — management decision was due June 27, 2021.
FAC accepted this audit on September 25, 2019 — management decision was due March 25, 2020.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on September 27, 2018 — management decision was due March 27, 2019.
FAC accepted this audit on September 28, 2017 — management decision was due March 28, 2018.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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