EIN: 141338587
UEI: J3XVZ8JZRJV8
Audited by: Grant Thornton
Oversight agency: 84 [Department of Education]
View federal awards & risk assessment →
Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 31, 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 October 1, 2026 (30 days from today).
What is a management decision? →FAC accepted this audit on March 17, 2025 — management decision was due September 17, 2025.
FAC accepted this audit on March 20, 2024 — management decision was due September 20, 2024.
FAC accepted this audit on March 15, 2023 — management decision was due September 15, 2023.
FAC accepted this audit on March 10, 2022 — management decision was due September 10, 2022.
FAC accepted this audit on May 12, 2021 — management decision was due November 12, 2021.
Finding 2020-001 - Reporting ? Special Reporting (Significant Deficiency) U.S. Department of Education - Student Financial Assistance Cluster Federal Work-Study Program (?FWS?) (84.033) Federal Supplemental Educational Opportunity Grant Program (?FSEOG?) (84.007) Federal Award Year: 2019-2020 Criteria and Context: The ED Form 646-1, Fiscal Operations Report and Application to Participate (?FISAP?) (OMB No. 1845-0030) 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 funds for the following year. Condition, Cause, and Effect: The program summary for award year 2020, included in Part VI of the FISAP, includes the distribution of FWS and FSEOG funds amongst dependent and independent undergraduate students and then by such students? taxable and untaxed income category. The number of students included in the taxable and untaxed income category, as well as the amount of funding associated with the students in those income categories, are presented in Part VI. During our testing, we noted that while the total number of students included within each income category and the total aid disbursed to all students under the FWS and FSEOG programs were correct for the period, the FWS and FSEOG funding allocated to each income category did not agree with the records maintained and provided by the College. The College indicated that from fiscal year 2019 to fiscal year 2020, there had been a change in the standard report used to collect and report the information. In addition, the individual that had prepared the report in the prior year performed additional procedures to prepare the report in fiscal year 2019, and those procedures were not completed in fiscal 2020. Upon confirmation that the information included in the fiscal year 2020 was not accurate, the College obtained the appropriate supporting documents from its information technology system and has updated its FISAP submission for the period. Questioned Costs: None noted Identified as a Repeat Finding: No Recommendation: We recommend that the College retain the appropriate supporting documentation sourced from its information technology systems evidencing the completeness and accuracy of the reports submitted to the federal government. Views of Responsible Officials and Planned Corrective Action: The College accepts the finding and recommendation as noted. The College immediately implemented a change to the existing procedure to incorporate a step to validate the details of the data contained within the report which is generated to report information to the Department of Education on Form 646-1, Fiscal Operations Report and Application to Participate (?FISAP?) and to maintain the documentation to substantiate the information being reported. In addition, the College immediately contacted the Department and was given permission to submit a correction to the information previously provided on Part IV of the FISAP for award year 2020
Show full finding ▾Hide full finding ▴Finding 2020-001 - Reporting ? Special Reporting (Significant Deficiency) U.S. Department of Education - Student Financial Assistance Cluster Federal Work-Study Program (?FWS?) (84.033) Federal Supplemental Educational Opportunity Grant Program (?FSEOG?) (84.007) Federal Award Year: 2019-2020 Criteria and Context: The ED Form 646-1, Fiscal Operations Report and Application to Participate (?FISAP?) (OMB No. 1845-0030) 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 funds for the following year. Condition, Cause, and Effect: The program summary for award year 2020, included in Part VI of the FISAP, includes the distribution of FWS and FSEOG funds amongst dependent and independent undergraduate students and then by such students? taxable and untaxed income category. The number of students included in the taxable and untaxed income category, as well as the amount of funding associated with the students in those income categories, are presented in Part VI. During our testing, we noted that while the total number of students included within each income category and the total aid disbursed to all students under the FWS and FSEOG programs were correct for the period, the FWS and FSEOG funding allocated to each income category did not agree with the records maintained and provided by the College. The College indicated that from fiscal year 2019 to fiscal year 2020, there had been a change in the standard report used to collect and report the information. In addition, the individual that had prepared the report in the prior year performed additional procedures to prepare the report in fiscal year 2019, and those procedures were not completed in fiscal 2020. Upon confirmation that the information included in the fiscal year 2020 was not accurate, the College obtained the appropriate supporting documents from its information technology system and has updated its FISAP submission for the period. Questioned Costs: None noted Identified as a Repeat Finding: No Recommendation: We recommend that the College retain the appropriate supporting documentation sourced from its information technology systems evidencing the completeness and accuracy of the reports submitted to the federal government. Views of Responsible Officials and Planned Corrective Action: The College accepts the finding and recommendation as noted. The College immediately implemented a change to the existing procedure to incorporate a step to validate the details of the data contained within the report which is generated to report information to the Department of Education on Form 646-1, Fiscal Operations Report and Application to Participate (?FISAP?) and to maintain the documentation to substantiate the information being reported. In addition, the College immediately contacted the Department and was given permission to submit a correction to the information previously provided on Part IV of the FISAP for award year 2020
The College accepts the finding and recommendation as noted. The College immediately implemented a change to the existing procedure to incorporate a step to validate the details of the data contained within the report which is generated to report information to the Department of Education on Form 646-1, Fiscal Operations Report and Application to Participate (?FISAP?) and to maintain the documentation to substantiate the information being reported. In addition, the College immediately contacted the Department and was given permission to submit a correction to the information previously provided on Part IV of the FISAP for award year 2020. Responsible party: Jacqueline Perez, Director, Student Financial Services. Proposed completion date: Completed.
FAC accepted this audit on March 31, 2020 — management decision was due October 1, 2020.
In each of the six instances noted above, the income reported on the students? Institutional Student Information Reports (?ISIR?) was in excess of amounts included in the signed 2018-2019 verification worksheet and tax documentation (i.e. IRS Tax Return Transcript and/or Form 1040). Such discrepancies were not updated with the Department of Education?s Central Processing System. Cause and Effect: The College has policies and procedures in place that incorporate the provisions of 34 CFR Part 668, Subpart E - Verification and Updating of Student Aid Application Information. Once the required documentation was obtained and reviewed by the College, any changes that were deemed negligible and would not affect a student?s expected family contribution were not remitted back to central processing. Questioned Costs: None noted. Identification as a Repeat Finding: Not applicable. Recommendation: The College should review its written policies pertaining to verification and determine whether changes should be made to enhance or clarify existing procedures in accordance with 34 CFR Part 668, Subpart E - Verification and Updating of Student Aid Application Information. Further, additional training should be provided to staff to increase their awareness of necessary requirements relating to changes resulting from verification procedures. Views of Responsible Officials: The College accepts the finding as noted and has already implemented a process to ensure that all information obtained through the verification process is updated with the Department of Education?s Central Processing System. During the 2018-2019 academic year, there was a transition from Banner SIS to PowerFAIDS. Prior to the start of the 2019-2020 academic year, an internal review of processes led the College to identify a deficiency in PowerFAIDS related to the ISIR correction process, which should have transmitted all data changes to the Department?s Central Processing System (CPS), regardless of whether there was a change to Expected Family Contribution (EFC) or not. This process was immediately updated to include all data and student changes regardless of the EFC impact. In addition, all financial aid officers are required to attend verification training offered by the National Association of Student Financial Aid Administrators (NASFAA), as well as have access to the Application and Verification Guide (AVG) from the US Department of Education.
Show full finding ▾Hide full finding ▴Finding 2019-001 ? Special Tests and Provisions ? Verification (Significant Deficiency) U.S. Department of Education ? Student Financial Assistance Cluster Award Year: 2019 Federal Supplemental Educational Opportunity Grants (84.007) Federal Work Study Program (84.033) Federal Pell Grant Program (84.063) Federal Direct Loan Program (84.268) Federal Perkins Loan Program (84.038) Criteria: Pursuant to 34 CFR Section 668.54(a), except as provided in paragraph (b) of 34 CFR Section 668.54, an institution must require an applicant whose Free Application for Federal Student Aid (?FAFSA?) information is selected for verification by the Secretary, to verify the information specified by the Secretary pursuant to 34 CFR Section 668.56. Acceptable documentation for verification is further defined in 34 CFR Section 668.57. Context: From a selection of forty (40) students which verification procedures were noted to be performed by the College, we identified six (6) students whereby certain information required to be verified did not agree with supporting records provided by the student. Condition: In each of the six instances noted above, the income reported on the students? Institutional Student Information Reports (?ISIR?) was in excess of amounts included in the signed 2018-2019 verification worksheet and tax documentation (i.e. IRS Tax Return Transcript and/or Form 1040). Such discrepancies were not updated with the Department of Education?s Central Processing System. Cause and Effect: The College has policies and procedures in place that incorporate the provisions of 34 CFR Part 668, Subpart E - Verification and Updating of Student Aid Application Information. Once the required documentation was obtained and reviewed by the College, any changes that were deemed negligible and would not affect a student?s expected family contribution were not remitted back to central processing. Questioned Costs: None noted. Identification as a Repeat Finding: Not applicable. Recommendation: The College should review its written policies pertaining to verification and determine whether changes should be made to enhance or clarify existing procedures in accordance with 34 CFR Part 668, Subpart E - Verification and Updating of Student Aid Application Information. Further, additional training should be provided to staff to increase their awareness of necessary requirements relating to changes resulting from verification procedures. Views of Responsible Officials: The College accepts the finding as noted and has already implemented a process to ensure that all information obtained through the verification process is updated with the Department of Education?s Central Processing System. During the 2018-2019 academic year, there was a transition from Banner SIS to PowerFAIDS. Prior to the start of the 2019-2020 academic year, an internal review of processes led the College to identify a deficiency in PowerFAIDS related to the ISIR correction process, which should have transmitted all data changes to the Department?s Central Processing System (CPS), regardless of whether there was a change to Expected Family Contribution (EFC) or not. This process was immediately updated to include all data and student changes regardless of the EFC impact. In addition, all financial aid officers are required to attend verification training offered by the National Association of Student Financial Aid Administrators (NASFAA), as well as have access to the Application and Verification Guide (AVG) from the US Department of Education.
Finding 2019-001 ? Special Tests and Provisions ? Verification (Significant Deficiency) College?s Response: We concur. Corrective Action Plan: The College accepts the finding as noted and has already implemented a process to ensure that all information obtained through the verification process is updated with the Department of Education?s Central Processing System. During the 2018-2019 academic year, there was a transition from Banner SIS to PowerFAIDS. Prior to the start of the 2019-2020 academic year, an internal review of processes led the College to identify a deficiency in PowerFAIDS related to the ISIR correction process, which should have transmitted all data changes to the Department?s Central Processing System (CPS), regardless of whether there was a change to Expected Family Contribution (EFC) or not. This process was immediately updated to include all data and student changes regardless of the EFC impact. In addition, all financial aid officers are required to attend verification training offered by the National Association of Student Financial Aid Administrators (NASFAA), as well as have access to the Application and Verification Guide (AVG) from the US Department of Education. Responsible Party: Michael Albano, Director, Student Financial Services Proposed Completion Date: Completed.
While the College has represented that it verifies that an entity with which it enters into a covered transaction was not suspended, debarred or otherwise excluded, and while none of the entities from our selection of eight (8) direct cost expenditures were suspended, debarred or otherwise excluded, documented evidence of such a review was not retained. Cause and Effect: Prior to its new system implementation, the College?s procurement team would review the System for Award Management for each purchase order, print out evidence of its review from the system, and attach it to the purchase order as evidence of its review. During fiscal 2018, the College implemented a new enterprise resource management system which is virtually paperless. As a result, the College has indicated that while the review is occurring, the procurement team was no longer printing evidence of its review for each covered transaction. Accordingly, there was no documentation retained evidencing the review by the procurement team. Questioned Costs: None noted. Identification as a Repeat Finding: Not applicable. Recommendation: We recommend that management review its procedures to ensure that appropriate documentation evidencing the procedures it performs to verify that vendors or subcontractors are not suspended, debarred or otherwise excluded from participating in the transaction be retained by uploading such documentation in its enterprise resource management system. Views of Responsible Officials: The College accepts the finding and recommendation as noted. An update to the existing procedure was implemented immediately, to include a step that requires the College to maintain documentation of the verification from the System for Award Management as evidence that the vendor or subcontractor is not suspended, debarred or otherwise excluded from participating in the transaction.
Show full finding ▾Hide full finding ▴Finding 2019-002 ? Suspension and Debarment (Significant Deficiency) National Science Foundation ? Research and Development Cluster Department of Health and Human Services ? Research and Development Cluster Department of Interior - Research and Development Cluster Department of Education - Research and Development Cluster National Aeronautics and Space Administration - Research and Development Cluster Award Year: 2019 Mathematics and Physical Sciences (47.049) Computer and Information Science and Engineering (47.070) Biological Sciences (47.074) Social, Behavioral and Economic Sciences (47.075) Education and Human Resources (47.076) Office of Cyberinfrastructure (47.080) Biomedical Research and Research Training (93.242) Cultural Resource Management (15.946) FIPSE (84.116F) Space Telescope Science Institute (43.U01) Criteria: Pursuant to 2 CFR 200 Part 180, non-Federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. When a non-Federal entity enters into a covered transaction with an entity at the next lower tier, the non-Federal entity must verify that the entity is not suspended or debarred or otherwise excluded from participating in the transaction. This verification may be accomplished by (1) checking the SAM (System for Award Management) Exclusions, (2) collecting a certification from the entity, or (3) adding a clause or condition to the covered transaction with that entity pursuant to 2 CFR Section 180.300. Context: From a selection of eight (8) direct cost expenditures, we noted that the College did not have formal documented evidence that entities had been reviewed to ensure they were not suspended or debarred. Condition: While the College has represented that it verifies that an entity with which it enters into a covered transaction was not suspended, debarred or otherwise excluded, and while none of the entities from our selection of eight (8) direct cost expenditures were suspended, debarred or otherwise excluded, documented evidence of such a review was not retained. Cause and Effect: Prior to its new system implementation, the College?s procurement team would review the System for Award Management for each purchase order, print out evidence of its review from the system, and attach it to the purchase order as evidence of its review. During fiscal 2018, the College implemented a new enterprise resource management system which is virtually paperless. As a result, the College has indicated that while the review is occurring, the procurement team was no longer printing evidence of its review for each covered transaction. Accordingly, there was no documentation retained evidencing the review by the procurement team. Questioned Costs: None noted. Identification as a Repeat Finding: Not applicable. Recommendation: We recommend that management review its procedures to ensure that appropriate documentation evidencing the procedures it performs to verify that vendors or subcontractors are not suspended, debarred or otherwise excluded from participating in the transaction be retained by uploading such documentation in its enterprise resource management system. Views of Responsible Officials: The College accepts the finding and recommendation as noted. An update to the existing procedure was implemented immediately, to include a step that requires the College to maintain documentation of the verification from the System for Award Management as evidence that the vendor or subcontractor is not suspended, debarred or otherwise excluded from participating in the transaction.
Finding 2019-002 ? Suspension and Debarment (Significant Deficiency) College?s Response: We concur. Corrective Action Plan: The College accepts the finding and recommendation as noted. An update to the existing procedure was implemented immediately, to include a step that requires the College to maintain documentation of the verification from the System for Award Management as evidence that the vendor or subcontractor is not suspended, debarred or otherwise excluded from participating in the transaction. Responsible Party: Christina Johnson, Assistant Dean for Grants Development & Administration Proposed Completion Date: Immediately.
FAC accepted this audit on March 24, 2019 — management decision was due September 24, 2019.
FAC accepted this audit on January 31, 2018 — management decision was due July 31, 2018.
FAC accepted this audit on March 28, 2017 — management decision was due September 28, 2017.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
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.
Browse other Single Audit organizations in New York →
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and filing records.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.
