EIN: 141504452
UEI: E8N7JMQLV1L8
Audited by: RBT CPA's, 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 October 20, 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 April 20, 2026 (133 days ago).
What is a management decision? →During our testing of Federal Pell Grant disbursements, we identified delays in reporting disbursement information to COD. Out of a sample of 40 Pell Grant disbursements reviewed, 3 (approximately 14%) were submitted between 17 and 29 calendar days after the disbursement date, exceeding the required 15-day window. Cause: There was a technical glitch when the college used a batch process through Banner. The processed picked up every other student but did not include these three when it created the output file for an unknow reason. The college submitted each record individually as soon as they were made aware that the disbursement information was never sent to COD through their own internal review. Effect: Late reporting of Pell Grant disbursements may result in discrepancies between the institution’s records and the COD system, potentially affecting institutional eligibility, reconciliation accuracy, and future funding. Questioned Costs: None. Although reporting was delayed, all disbursements were ultimately submitted and accepted by COD. Perspective: This is a systemic issue, in that controls over the requirement have not been developed to ensure no issues arise. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the College enhance internal controls to ensure Pell Grant disbursements are reported to COD within the required 15-day timeframe. This may include establishing automated alerts for pending disbursements, performing regular reconciliation with COD, and providing additional staff training on federal reporting deadlines.
Show full finding ▾Hide full finding ▴Program: Federal Pell Grant Program (CFDA #84.063) Criteria: Per 34 CFR 690.83(b)(2), institutions are required to submit Pell Grant disbursement records to the U.S. Department of Education’s Common Origination and Disbursement (COD) System no later than 15 calendar days after making a disbursement to a student. Timely reporting ensures accurate tracking of awards and compliance with federal regulations. Condition: During our testing of Federal Pell Grant disbursements, we identified delays in reporting disbursement information to COD. Out of a sample of 40 Pell Grant disbursements reviewed, 3 (approximately 14%) were submitted between 17 and 29 calendar days after the disbursement date, exceeding the required 15-day window. Cause: There was a technical glitch when the college used a batch process through Banner. The processed picked up every other student but did not include these three when it created the output file for an unknow reason. The college submitted each record individually as soon as they were made aware that the disbursement information was never sent to COD through their own internal review. Effect: Late reporting of Pell Grant disbursements may result in discrepancies between the institution’s records and the COD system, potentially affecting institutional eligibility, reconciliation accuracy, and future funding. Questioned Costs: None. Although reporting was delayed, all disbursements were ultimately submitted and accepted by COD. Perspective: This is a systemic issue, in that controls over the requirement have not been developed to ensure no issues arise. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the College enhance internal controls to ensure Pell Grant disbursements are reported to COD within the required 15-day timeframe. This may include establishing automated alerts for pending disbursements, performing regular reconciliation with COD, and providing additional staff training on federal reporting deadlines.
Condition: Pell Grant disbursement data was not submitted to COD within the 15-day federal requirement due to a system error. Corrective Action: The Financial Aid Office, in collaboration with Bursar, will implement an automated alert system to flag pending COD submissions and conduct reconcilitions twice monthly. Responsible Party: Director of Financial Aid and Bursar Completion Date: January 31, 2026 Monitoring: Monthly COD reporting review with Vice President for Administration & Finance.
FAC accepted this audit on May 31, 2024 — management decision was due December 1, 2024.
FAC accepted this audit on May 24, 2023 — management decision was due November 24, 2023.
FAC accepted this audit on March 21, 2022 — management decision was due September 21, 2022.
FAC accepted this audit on September 30, 2021 — management decision was due March 30, 2022.
FAC accepted this audit on March 16, 2020 — management decision was due September 16, 2020.
FAC accepted this audit on February 3, 2019 — management decision was due August 3, 2019.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on March 15, 2018 — management decision was due September 15, 2018.
FAC accepted this audit on March 27, 2017 — management decision was due September 27, 2017.
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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