EIN: 141338371
UEI: G3ZHTVLG2Y26
Audited by: UHY LLP
Oversight agency: 84 [Department of Education]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 7, 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 July 7, 2025 (428 days ago).
What is a management decision? →FAC accepted this audit on March 25, 2024 — management decision was due September 25, 2024.
FAC accepted this audit on December 13, 2022 — management decision was due June 13, 2023.
FAC accepted this audit on October 14, 2021 — management decision was due April 14, 2022.
For 1 out of the 25 credit balances tested, the refund was not paid within the fourteen day timeframe as required by CFR 668.164 Cause: The credit balance was not included in the weekly report in place to identify required refunds due to a programming error. Effect: The College was not in compliance with federal regulations regarding the return of credit balances to students for one student. Prevalence: The College reviewed all 2020-2021 students that met the criteria of the programming error, noting no other late credit balance refunds. Recommendation: The College should evaluate and enhance its procedures and report programming to ensure all Title IV credit balances are identified to ensure timely refunds.
Show full finding ▾Hide full finding ▴Finding Number 2021-001 CFDA Number: 84.268 Federal Direct Loans Criteria: Per CFR 668.164, credit balances resulting from the application of Title IV aid must be paid directly to the student or parent as soon as possible, but no later than fourteen days after the credit balance occurred or fourteen days after the first day of classes if the credit balance occurred on or before the first day of class of a payment period. Condition: For 1 out of the 25 credit balances tested, the refund was not paid within the fourteen day timeframe as required by CFR 668.164 Cause: The credit balance was not included in the weekly report in place to identify required refunds due to a programming error. Effect: The College was not in compliance with federal regulations regarding the return of credit balances to students for one student. Prevalence: The College reviewed all 2020-2021 students that met the criteria of the programming error, noting no other late credit balance refunds. Recommendation: The College should evaluate and enhance its procedures and report programming to ensure all Title IV credit balances are identified to ensure timely refunds.
FINANCIAL STATEMENTS Management?s Response and Planned Corrective Action: Due to a report programming error, credit balances for students without an e-mail address on file were not included in the weekly credit balance report run by the Bursar?s office. As soon as the programming issue was identified, the College ran reports to identify all students without an e-mail address on file for the fiscal year. The College then manually looked up each student to see if they had a credit balance at any time during the fiscal year. No other missed or late credit balance refunds were noted. Looking forward, the College has started working on a new credit balance report. Until that report is finalized, the College is now using a two-step process to ensure all credit balances are identified. On a weekly basis the College is running a report to pick up all students without an e-mail address on file. The College is manually looking up account balances for those students and adding any with credit balances to the College?s refund list. The College will continue to do this until the new credit balance report is finalized and tested. SUPPLEMENTAL CAP PAGES Finding Number: 2021-001 CFDA Number: 84.268 Federal Direct Loans Year Ended: June 30, 2021 Responsible Individual: Valerie Myers, Associate Vice President for Financial Reporting/Comptroller Management's Response and Corrective Action Plan: The College agrees with the finding and recommendation. Due to a report programming error, credit balances for students without an e-mail address on file were not included in the weekly credit balance report run by the Bursar's office. As soon as the programming issue was identified, the College ran reports to identify all students without an e-mail address on file for the fiscal year. The College then manually looked up each student to see if they had a credit balance at any time during the fiscal year. No other missed or late credit balance refunds were noted. Looking forward, the College has started working on a new credit balance report. Until that report is finalized, the College is now using a two-step process to ensure all credit balances are identified. On a weekly basis the College is running a report to pick up all students without an e-mail address on file. The College is manually looking up account balances for those students and adding any with credit balances to the College's refund list. The College will continue to do this until the new credit balance report is finalized and tested. The above procedures have already been implemented.
For 1 of 40 students tested, Direct Unsubsidized Loans were awarded and disbursed in excess of federal limitations. Cause: The parent of the student in question was initially denied a PLUS loan, at which time additional Direct Unsubsidized loans were awarded. Before these additional funds were paid, the parent obtained a cosigner and was approved for a PLUS loan. The subsequent PLUS approval was not taken into consideration due to human error and both the PLUS Loan funds and additional Unsubsidized Loan funds were ultimately disbursed. Effect: The College was not in compliance with federal regulations regarding Direct Student Loan limitations for one loan. Prevalence: The College reviewed all 2020-2021 students that were awarded additional Direct Unsubsidized Loans due to a parent?s PLUS Loan denial and determined there were no other instances of over awarding. Recommendation: The College should evaluate and enhance its procedures to ensure parent PLUS Loan denials and approvals are appropriately considered in the awarding of Direct Student Loans.
Show full finding ▾Hide full finding ▴Finding Number 2021-002 CFDA Number: 84.268 Federal Direct Loans Criteria: Per 34 CFR 685.203, there are annual loan limits imposed on Direct Student Loan borrowers. Certain dependent undergraduate students may borrow additional amounts of Direct Unsubsidized Loans in excess of annual limits if the student?s parent is precluded from borrowing under the Direct PLUS Loan Program. Condition: For 1 of 40 students tested, Direct Unsubsidized Loans were awarded and disbursed in excess of federal limitations. Cause: The parent of the student in question was initially denied a PLUS loan, at which time additional Direct Unsubsidized loans were awarded. Before these additional funds were paid, the parent obtained a cosigner and was approved for a PLUS loan. The subsequent PLUS approval was not taken into consideration due to human error and both the PLUS Loan funds and additional Unsubsidized Loan funds were ultimately disbursed. Effect: The College was not in compliance with federal regulations regarding Direct Student Loan limitations for one loan. Prevalence: The College reviewed all 2020-2021 students that were awarded additional Direct Unsubsidized Loans due to a parent?s PLUS Loan denial and determined there were no other instances of over awarding. Recommendation: The College should evaluate and enhance its procedures to ensure parent PLUS Loan denials and approvals are appropriately considered in the awarding of Direct Student Loans.
FINANCIAL STATEMENTS Management?s Response and Planned Corrective Action: The College returned the additional unsubsidized direct student loan and replaced it with an institutional College grant to ensure the student?s account balance was not impacted. The College developed a report to identify students who have additional unsubsidized direct student loan based on a Parent PLUS loan denial and that have a Parent PLUS loan that paid to their account. The College will run this report biweekly and review identified students to ensure compliance with federal regulations. SUPPLEMENTAL CAP PAGES Finding Number: 2021-002 CFDA Number: 84.268 Federal Direct Loans Year Ended: June 30, 2021 Responsible Individual: Steve Dwire, Assistant Vice President for Financial Aid Management's Response and Corrective Action Plan: The College agrees with the finding and recommendation. The College returned the additional unsubsidized direct student loan and replaced it with an institutional College grant to ensure the student's account balance was not impacted. The College developed a report to identify students who have additional unsubsidized direct student loan based on a Parent PLUS loan denial and that have a Parent PLUS loan that paid to their account. The College will run this report biweekly and review identified students to ensure compliance with federal regulations. The above procedures have already been implemented.
FAC accepted this audit on November 5, 2020 — management decision was due May 5, 2021.
FAC accepted this audit on November 10, 2019 — management decision was due May 10, 2020.
FAC accepted this audit on October 28, 2018 — management decision was due April 28, 2019.
FAC accepted this audit on October 15, 2017 — management decision was due April 15, 2018.
FAC accepted this audit on October 24, 2016 — management decision was due April 24, 2017.
GSA_MIGRATION
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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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