EIN: 300686273
UEI: F686GK1KEWF5
Audited by: CliftonLarsonAllen 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 April 14, 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 14, 2026 (44 days from today).
What is a management decision? →FAC accepted this audit on April 30, 2025 — management decision was due October 30, 2025.
Certain students’ enrollment information was not reported accurately or timely to the NSLDS. Questioned Costs: N/A Context: During our testing of NSLDS Enrollment Reporting, we noted status change were received by NSLDS was outside of the 60 day timeframe for 2 of the 40 students sampled. Cause: The College policies and procedures did not ensure that student status changes were timely reported to NSLDS. Effect: The NSLDS system is not updated with the student information which can cause over-awarding should the student transfer to another institution and the student may not properly enter the repayment period. Repeat Finding: Yes - Finding 2023-003 Recommendation: The College should review their reporting internal controls and procedures to ensure that they require students' statuses to be reported timely to NSLDS as required by federal regulations. The College should evaluate their procedures and review policies surrounding reporting status changes to NSLDS to ensure the enrollment effective date reported to NSLDS aligns with the College’s last date of attendance. Views of Responsible Officials: Management agrees with the finding and has developed a plan to correct the finding.
Show full finding ▾Hide full finding ▴Federal Agency: Department of Education Federal Program Name: Student Financial Assistance Cluster Assistance Listing Numbers: 84.063 and 84.268 Federal Award Identification Number and Year: E-P268K90313, grants were awarded within the 2021-22 and 2022-23 award years. Award Period: September 1, 2022, through August 31, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: Per U.S. Department of Education (ED) regulations, all schools participating (or approved to participate) in the Federal Student Aid programs must have an arrangement to report student enrollment data to the NSLDS through a roster file. The school is required to report enrollment status at both the school and program level. The school is required to report changes in the student’s enrollment status, the effective date of the status and an anticipated completion date. An academic program is defined as the combination of the school’s Office of Postsecondary Education Identification (OPEID) number and the program’s Classification of Instructional Program (CIP) code, credential level, and published program length. ED requires the University to report changes in enrollment status and indicate the date that the changes occurred (34 CFR 685.309). Changes in enrollment status must be reported within 30 days or with the next roster file if such file is due within 60 days. In addition, regulations require that an institution make necessary corrections and return the records within 10 days for any roster files that don’t pass the NSLDS enrollment reporting edits. ED requires the University to report changes in enrollment status within 30 or 60 days that the University determined the changes occurred (34 CFR 682.610). Condition: Certain students’ enrollment information was not reported accurately or timely to the NSLDS. Questioned Costs: N/A Context: During our testing of NSLDS Enrollment Reporting, we noted status change were received by NSLDS was outside of the 60 day timeframe for 2 of the 40 students sampled. Cause: The College policies and procedures did not ensure that student status changes were timely reported to NSLDS. Effect: The NSLDS system is not updated with the student information which can cause over-awarding should the student transfer to another institution and the student may not properly enter the repayment period. Repeat Finding: Yes - Finding 2023-003 Recommendation: The College should review their reporting internal controls and procedures to ensure that they require students' statuses to be reported timely to NSLDS as required by federal regulations. The College should evaluate their procedures and review policies surrounding reporting status changes to NSLDS to ensure the enrollment effective date reported to NSLDS aligns with the College’s last date of attendance. Views of Responsible Officials: Management agrees with the finding and has developed a plan to correct the finding.
Student Financial Aid Cluster – Assistance Listing 84.063 and 84.268 Recommendation: The College should review their reporting internal controls and procedures to ensure that they require students' statuses to be reported timely to NSLDS as required by federal regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We believe that the recent implementation of registration codes for attendance confirmation, along with updates to the eligibility status codes for unofficial and midpoint withdrawals, will effectively reduce delays in reporting enrollment status moving forward. Additionally, we will work closely with the Registrar’s Office and ITS to ensure alignment on their timeline for reporting monthly enrollment status to Clearinghouse. Name(s) of the contact person(s) responsible for corrective action: Patricia Noren Planned completion date for corrective action plan: FY25 If the Department of Education has questions regarding this plan, please call Antoinette Brown 516-572-7743 x24404.
2023-003
FAC accepted this audit on May 23, 2024 — management decision was due November 23, 2024.
Certain students’ enrollment information was not reported accurately or timely to the NSLDS. Questioned Costs: N/A Context: 1.) During our testing of NSLDS Enrollment Reporting, we noted status change was received by NSLDS was outside of the 60 day timeframe for 20 of the 40 students sampled. 2.) During our testing of NSLDS Enrollment Reporting, we noted incorrect enrollment effective dates were reported to NSLDS for 4 of the 40 students tested and 2 of 40 students had the wrong enrollment status reported. During our testing of NSLDS Program Enrollment reporting, we noted incorrect program effective dates were reported to NSLDS for 1 of the 40 students tested and 1 of the 40 students tested had the incorrect status reported. Cause: The College policies and procedures did not ensure that student status changes were timely reported to NSLDS. Effect: The NSLDS system is not updated with the student information which can cause over-awarding should the student transfer to another institution and the student may not properly enter the repayment period. Repeat Finding: Yes - Finding 2022-004 Recommendation: The College should review their reporting internal controls and procedures to ensure that they require students' statuses to be reported timely to NSLDS as required by federal regulations. The College should evaluate their procedures and review policies surrounding reporting status changes to NSLDS to ensure the enrollment effective date reported to NSLDS aligns with the College’s last date of attendance. Views of Responsible Officials: Management agrees with the finding and has developed a plan to correct the finding.
Show full finding ▾Hide full finding ▴2023 – 003 Federal Agency: Department of Education Federal Program Name: Student Financial Assistance Cluster Assistance Listing Numbers: 84.063 and 84.268 Federal Award Identification Number and Year: E-P268K90313, grants were awarded within the 2021-22 and 2022-23 award years. Award Period: September 1, 2022, through August 31, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: Per U.S. Department of Education (ED) regulations, all schools participating (or approved to participate) in the Federal Student Aid programs must have an arrangement to report student enrollment data to the NSLDS through a roster file. The school is required to report enrollment status at both the school and program level. The school is required to report changes in the student’s enrollment status, the effective date of the status and an anticipated completion date. An academic program is defined as the combination of the school’s Office of Postsecondary Education Identification (OPEID) number and the program’s Classification of Instructional Program (CIP) code, credential level, and published program length. ED requires the University to report changes in enrollment status and indicate the date that the changes occurred (34 CFR 685.309). Changes in enrollment status must be reported within 30 days or with the next roster file if such file is due within 60 days. In addition, regulations require that an institution make necessary corrections and return the records within 10 days for any roster files that don’t pass the NSLDS enrollment reporting edits. ED requires the University to report changes in enrollment status within 30 or 60 days that the University determined the changes occurred (34 CFR 682.610). Condition: Certain students’ enrollment information was not reported accurately or timely to the NSLDS. Questioned Costs: N/A Context: 1.) During our testing of NSLDS Enrollment Reporting, we noted status change was received by NSLDS was outside of the 60 day timeframe for 20 of the 40 students sampled. 2.) During our testing of NSLDS Enrollment Reporting, we noted incorrect enrollment effective dates were reported to NSLDS for 4 of the 40 students tested and 2 of 40 students had the wrong enrollment status reported. During our testing of NSLDS Program Enrollment reporting, we noted incorrect program effective dates were reported to NSLDS for 1 of the 40 students tested and 1 of the 40 students tested had the incorrect status reported. Cause: The College policies and procedures did not ensure that student status changes were timely reported to NSLDS. Effect: The NSLDS system is not updated with the student information which can cause over-awarding should the student transfer to another institution and the student may not properly enter the repayment period. Repeat Finding: Yes - Finding 2022-004 Recommendation: The College should review their reporting internal controls and procedures to ensure that they require students' statuses to be reported timely to NSLDS as required by federal regulations. The College should evaluate their procedures and review policies surrounding reporting status changes to NSLDS to ensure the enrollment effective date reported to NSLDS aligns with the College’s last date of attendance. Views of Responsible Officials: Management agrees with the finding and has developed a plan to correct the finding.
The attendance process has been moved to the Registrar’s Office and registration status codes for unofficial withdrawals have been created in order for the system to find those students when submitting monthly enrollment reporting to clearinghouse, which is then sent to NSLDS.
2022-004
During our testing of compliance, we noted that management had not provided proper documentation of review and had not maintained all reports on the College website. Questioned Costs: N/A Context: None of the reports tested had documented the review for the College’s reports. Additionally, one of the four quarterly reports was not displayed on the College’s website. Effect: The College is not complying with awarding requirements, which could affect the amount of Federal funding received. Repeat Finding: Yes – 2022-005 Recommendation: The College should review their reporting internal controls and documentation of review around grant reporting to ensure all reporting requirements are being met and controls are documented. Views of Responsible Officials: Management agrees with the finding and has developed a plan to correct the finding.
Show full finding ▾Hide full finding ▴2023 – 004 Federal Agency: Department of Education Federal Program Name: Education Stabilization Fund - Higher Education Emergency Relief Fund Assistance Listing Numbers: 84.425E and 84.425F Federal Award Identification Number and Year: P425F201294; all grants were awarded within the 2019-20, 2020-21, 2021-22. 2022-23 award years. Award Period: September 1, 2022, through August 31, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: The Code of Federal Regulations, 2 CFR 200.303, non-Federal entities receiving Federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations and program compliance requirements. There are three components to reporting for Higher Education Emergency Relief Fund (HEERF): 1) public reporting on the (a)(1) Student Aid Portion; 2) public reporting on the (a)(1) Institutional Portion (a)(2) and (a)(3) subprograms (Quarterly Reporting Form), as applicable; and 3) the annual report. Condition: During our testing of compliance, we noted that management had not provided proper documentation of review and had not maintained all reports on the College website. Questioned Costs: N/A Context: None of the reports tested had documented the review for the College’s reports. Additionally, one of the four quarterly reports was not displayed on the College’s website. Effect: The College is not complying with awarding requirements, which could affect the amount of Federal funding received. Repeat Finding: Yes – 2022-005 Recommendation: The College should review their reporting internal controls and documentation of review around grant reporting to ensure all reporting requirements are being met and controls are documented. Views of Responsible Officials: Management agrees with the finding and has developed a plan to correct the finding.
The HEERF reports are being updated, approved and uploaded to our website.
2022-005
The College did not void/return outstanding student refund balance checks within the 240-day time frame. Questioned Costs: $5,297 – outstanding checks untimely voided or not voided Context: During our testing of outstanding student refund checks we noted 6 of the 40 checks outstanding over 240 days were related to Title IV funding. Of these 6 checks, 5 were voided untimely and 1 was not voided as of August 31, 2023. Effect: As the result of not voiding issued student refund checks outstanding for over 240 days, the college is not in compliance with the corresponding requirement of the Department of Education. Repeat Finding: Not a repeat finding. Recommendation: The College should implement a control to establish an ongoing reconciliation of the outstanding refund check listing. Views of Responsible Officials: Management agrees with the finding and has developed a plan to correct the finding.
Show full finding ▾Hide full finding ▴2023 – 005 Federal Agency: Department of Education Federal Program Name: Student Financial Assistance Cluster Assistance Listing Numbers: 84.063 Federal Award Identification Number and Year: E-P268K90313, grants were awarded within the 2021-22 and 2022-23 award years. Award Period: September 1, 2022, through August 31, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: Under 34 DFR 668.164(1), an institution must have a process that ensures SFA funds never escheat to a State or revert to the institution or any other third party. If disbursement of a student refund balance by check is not cashed, the school must return the funds no later than 240 days after the original issued check. Condition: The College did not void/return outstanding student refund balance checks within the 240-day time frame. Questioned Costs: $5,297 – outstanding checks untimely voided or not voided Context: During our testing of outstanding student refund checks we noted 6 of the 40 checks outstanding over 240 days were related to Title IV funding. Of these 6 checks, 5 were voided untimely and 1 was not voided as of August 31, 2023. Effect: As the result of not voiding issued student refund checks outstanding for over 240 days, the college is not in compliance with the corresponding requirement of the Department of Education. Repeat Finding: Not a repeat finding. Recommendation: The College should implement a control to establish an ongoing reconciliation of the outstanding refund check listing. Views of Responsible Officials: Management agrees with the finding and has developed a plan to correct the finding.
NCC conducted staff training to reinforce requirements for the return of funds within 240 days for all federal award checks returned uncashed. Effective November 2023, we implemented an automated process to assist with identifying federal funds that need to be returned.
2022-006
FAC accepted this audit on May 29, 2023 — management decision was due November 29, 2023.
Certain students? enrollment information was not reported accurately or timely to the NSLDS. Questioned Costs: N/A Context: 1.) During our testing of NSLDS Enrollment Reporting, we noted status change were received by NSLDS outside the 60-day timeframe for 10 out of the 40 students sampled. 2.) During our testing of enrollment status reporting, 2 of the 40 student tested for the 2021-22 award year had incorrect enrollment effective dates reported to NSLDS. Cause: The College policies and procedures did not ensure that student status changes were timely reported to NSLDS. Effect: The NSLDS system is not updated with the student information which can cause over-awarding should the student transfer to another institution and the student may not properly enter the repayment period. Repeat Finding: Yes - Finding 2021-004 Recommendation: The College should review their reporting internal controls and procedures to ensure that they require students' statuses to be reported timely to NSLDS as required by federal regulations. The College should evaluate their procedures and review policies surrounding reporting status changes to NSLDS to ensure the enrollment effective date reported to NSLDS aligns with the College?s last date of attendance. Views of Responsible Officials: Management agrees with the finding and has developed a plan to correct the finding.
Show full finding ▾Hide full finding ▴2022 ? 004 Federal Agency: Department of Education Federal Program Name: Student Financial Assistance Cluster Assistance Listing Numbers: 84.063 and 84.268 Federal Award Identification Number and Year: E-P268K90313, grants were awarded within the 2020-21 and 2021-22 award years. Award Period: September 1, 2021, through August 31, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: Per U.S. Department of Education (ED) regulations, all schools participating (or approved to participate) in the Federal Student Aid programs must have an arrangement to report student enrollment data to the NSLDS through a roster file. The school is required to report enrollment status at both the school and program level. The school is required to report changes in the student?s enrollment status, the effective date of the status and an anticipated completion date. An academic program is defined as the combination of the school?s Office of Postsecondary Education Identification (OPEID) number and the program?s Classification of Instructional Program (CIP) code, credential level, and published program length. ED requires the University to report changes in enrollment status and indicate the date that the changes occurred (34 CFR 685.309). Changes in enrollment status must be reported within 30 days. However, if a roster file is expected within 60 days, you may provide the date on that roster file. In addition, regulations require that an institution make necessary corrections and return the records within 10 days for any roster files that don?t pass the NSLDS enrollment reporting edits. ED requires the University to report changes in enrollment status within 30 or 60 days that the University determined the changes occurred (34 CFR 682.610). The College should establish and maintain effective internal control over the Federal award that provides reasonable assurance that the College is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award (2 CFR 200.303). Condition: Certain students? enrollment information was not reported accurately or timely to the NSLDS. Questioned Costs: N/A Context: 1.) During our testing of NSLDS Enrollment Reporting, we noted status change were received by NSLDS outside the 60-day timeframe for 10 out of the 40 students sampled. 2.) During our testing of enrollment status reporting, 2 of the 40 student tested for the 2021-22 award year had incorrect enrollment effective dates reported to NSLDS. Cause: The College policies and procedures did not ensure that student status changes were timely reported to NSLDS. Effect: The NSLDS system is not updated with the student information which can cause over-awarding should the student transfer to another institution and the student may not properly enter the repayment period. Repeat Finding: Yes - Finding 2021-004 Recommendation: The College should review their reporting internal controls and procedures to ensure that they require students' statuses to be reported timely to NSLDS as required by federal regulations. The College should evaluate their procedures and review policies surrounding reporting status changes to NSLDS to ensure the enrollment effective date reported to NSLDS aligns with the College?s last date of attendance. Views of Responsible Officials: Management agrees with the finding and has developed a plan to correct the finding.
The College reported the students? status to the National Student Clearinghouse (NSC). The NSC in turn is contractually engaged by the College to update NSDLS. We will work with NSC to determine why the students? status was not updated timely and ensure that student status is accurately and timely reported to NSLDS going forward.
2021-004
During our testing of HEERF reporting requirements, there was a lack of documentation of review for the College?s annual report. Questioned Costs: N/A Context: During our testing of the HEERF reporting requirements for the College, we noted a lack of documentation of review for the College?s Annual Report. Effect: The College is not complying with awarding requirements, which could affect the amount of Federal funding received. Repeat Finding: No. Recommendation: The College should review their reporting internal controls and procedures around grant reporting to ensure all reporting requirements are being reviewed and approved. Views of Responsible Officials: Management agrees with the finding and has developed a plan to correct the finding.
Show full finding ▾Hide full finding ▴2022 ? 005 Federal Agency: Department of Education Federal Program Name: Education Stabilization Fund - Higher Education Emergency Relief Fund Assistance Listing Numbers: 84.425E and 84.425F Federal Award Identification Number and Year: P425F201294; all grants were awarded within the 2019-20, 2020-21, and 2021-22 award years Award Period: September 1, 2021, through August 31, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: The Code of Federal Regulations, 2 CFR 200.303, non-Federal entities receiving Federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations and program compliance requirements. There are three components to reporting for Higher Education Emergency Relief Fund (HEERF): 1) public reporting on the (a)(1) Student Aid Portion; 2) public reporting on the (a)(1) Institutional Portion (a)(2) and (a)(3) subprograms (Quarterly Reporting Form), as applicable; and 3) the annual report. Condition: During our testing of HEERF reporting requirements, there was a lack of documentation of review for the College?s annual report. Questioned Costs: N/A Context: During our testing of the HEERF reporting requirements for the College, we noted a lack of documentation of review for the College?s Annual Report. Effect: The College is not complying with awarding requirements, which could affect the amount of Federal funding received. Repeat Finding: No. Recommendation: The College should review their reporting internal controls and procedures around grant reporting to ensure all reporting requirements are being reviewed and approved. Views of Responsible Officials: Management agrees with the finding and has developed a plan to correct the finding.
For 2022, quarterly reviews were being performed; however, due to the transition in personnel in the Accounting and Finance areas, the annual review was not done. The College has updated its procedures to include a review of the annual submission similar to the current practice of reviewing the quarterly submission.
FAC accepted this audit on June 9, 2022 — management decision was due December 9, 2022.
During our testing of the quarterly public reports for the student aid portion, we noted the College was unable to provide documentation that one of the reports were uploaded to the institution?s website within the required 10-day timeframe. Questioned Costs: None. Context: During our testing of the quarterly public reports for the student portion, we noted that the College could not produce support for posting one of the selected reports within the required 10 days of the calendar quarter. Cause: The former employee who was responsible for the submission of the quarterly reports thought the submission needed to be uploaded within 30 days rather than 10 days. Effect: Failure to support or file the required reports timely may result in the loss of funding. Repeat Finding: No. Recommendation: We recommend the College enhance its procedures, controls, and review policies around CARES Act and the CRRSAA reporting requirement. Views of responsible officials: There is no disagreement with the audit finding. See corrective action plan attached.
Show full finding ▾Hide full finding ▴2021 ? 003 Federal Agency: Department of Education Federal Program Title: Coronavirus Aid, Relief and Economic Security Act ? Higher Education Emergency Relief Fund ? Student & Institution Portions Assistance Listing Number: 84.425E ? Student Aid Portion Award Period: September 1, 2020 to August 31, 2021 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: The CARES Act 18004(e) and the CRRSAA 314(e) requires an institution receiving funds under HEERF I and HEERF II to submit a report to the secretary, at such time in such a manner as the secretary may require. 1.) Quarterly public reporting for institutional requires a new, separate form to be posted covering aggregate amounts spent for HEERF I, HEERF II, and HEERF III funds each quarterly reporting period due no later than 10 days after the end of each calendar quarter. 2.) The quarterly public reporting for the student aid portion requires certain information to be posted on the website no later than 10 days after the end of each period or calendar quarter. Condition: During our testing of the quarterly public reports for the student aid portion, we noted the College was unable to provide documentation that one of the reports were uploaded to the institution?s website within the required 10-day timeframe. Questioned Costs: None. Context: During our testing of the quarterly public reports for the student portion, we noted that the College could not produce support for posting one of the selected reports within the required 10 days of the calendar quarter. Cause: The former employee who was responsible for the submission of the quarterly reports thought the submission needed to be uploaded within 30 days rather than 10 days. Effect: Failure to support or file the required reports timely may result in the loss of funding. Repeat Finding: No. Recommendation: We recommend the College enhance its procedures, controls, and review policies around CARES Act and the CRRSAA reporting requirement. Views of responsible officials: There is no disagreement with the audit finding. See corrective action plan attached.
2021-003 COVID-19 HEERF ? Student Emergency Aid Portion ? Assistance Listing No. 84.425E Recommendation: We recommend the College enhance its procedures, controls, and review policies around CARES Act and the CRRSAA reporting requirement. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The first Student Aid portion of the new CARES Act reporting requirements was evolving and changing as the program was established. The change in the reporting date from the 30th to the 10th of the month began with the September 30, 2020 report and was updated at the end of August 2020. The College will continue to review policies and requirements around the CARES Act and the CRRSAA reporting requirements to ensure updates and changes to the requirements are incorporated into procedures. Name of the contact person responsible for corrective action: Lisa Hahn Planned completion date for corrective action plan: 12/31/2022
During our testing of NSLDS enrollment reporting, we noted 7 out of 40 students tested whose enrollment status was either not timely reported within the 60 day limit or not updated to graduate from withdrawn. Questioned Costs: None. Context: During our testing of NSLDS enrollment reporting, we noted that the College had student enrollment statuses that were either not timely reported within the 60 day limit or not updated to graduate from withdrawn. Cause: The College?s processes and controls did not ensure that student status changes were properly and timely reported to NSLDS. Effect: The NSLDS system is not updated with the student information which can cause overawarding should the student transfer to another institution and the students may not properly enter the repayment period. Repeat Finding: No. Recommendation: We recommend the College review its reporting procedures to ensure that students? statuses are accurately and timely reported to NSLDS as required by regulations. Views of responsible officials: There is no disagreement with the audit finding. See corrective action plan attached.
Show full finding ▾Hide full finding ▴2021 ? 004 Federal Agency: Department of Education Federal Program Title: Act ? Student Financial Assistance Cluster Assistance Listing Number: 84.063, 84.268 Award Period: September 1, 2020 to August 31, 2021 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 685.309 requires that enrollment status changes for students be reported to the National Student Loan Data System (NSLDS) within 30 days or within 60 days if the student with the status change will be reported on a scheduled transmission within 60 days of the change in status. Regulations require the status include an accurate effective date. In addition, regulations require that an institution make necessary corrections and return the records within 10 days for any roster files that don?t pass the NSLDS enrollment reporting edits. Condition: During our testing of NSLDS enrollment reporting, we noted 7 out of 40 students tested whose enrollment status was either not timely reported within the 60 day limit or not updated to graduate from withdrawn. Questioned Costs: None. Context: During our testing of NSLDS enrollment reporting, we noted that the College had student enrollment statuses that were either not timely reported within the 60 day limit or not updated to graduate from withdrawn. Cause: The College?s processes and controls did not ensure that student status changes were properly and timely reported to NSLDS. Effect: The NSLDS system is not updated with the student information which can cause overawarding should the student transfer to another institution and the students may not properly enter the repayment period. Repeat Finding: No. Recommendation: We recommend the College review its reporting procedures to ensure that students? statuses are accurately and timely reported to NSLDS as required by regulations. Views of responsible officials: There is no disagreement with the audit finding. See corrective action plan attached.
2021-004 Student Financial Assistance Cluster ? Assistance Listing Nos. 84.063 and 84.268 Recommendation: We recommend the College review its reporting procedures to ensure that students? statuses are accurately and timely reported to NSLDS as required by regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The College reported the students? status to the National Student Clearinghouse (NSC). The NSC in turn is contractually engaged by the College to update NSDLS. We will work with NSC to determine why the students? status was not updated timely and ensure that student status is accurately and timely reported to NSLDS going forward. Name of the contact person responsible for corrective action: Chester Barkan Planned completion date for corrective action plan: 12/31/2022
FAC accepted this audit on June 23, 2021 — management decision was due December 23, 2021.
FAC accepted this audit on May 31, 2020 — management decision was due December 1, 2020.
Timely return of Title IV funds did not occur for 1 of 60 selections sampled. Cause: A College employee was not aware of the requirement that oral communication of a student?s desire to withdrawal meets the definition of a withdrawal for Title IV aid. Effect: Failure to appropriately return Title IV funds timely results in non-compliance with the Special Tests and Provisions requirements of OMB Uniform Guidance. Recommendation: We recommend that the College provide guidance to all employees so as to adhere to the policies and procedures that require timely return of Title IV funds. View of Responsible Officials: The College concurs with the auditors? conclusion. Necessary steps will be taken to assure that the Return to Title IV process and financial reporting process are performed timely.
Show full finding ▾Hide full finding ▴2019-001 Special Tests and Provisions ? Timely Refund of Title IV United States Department of Education Student Financial Assistance Cluster CFDA No. 84.007 ? Federal Supplemental Education Opportunity Grants CFDA No. 84.033 ? Federal Work-Study Program CFDA No. 84.038 ? Federal Perkin Loans Program ? Beginning Loan Balance CFDA No. 84.063 ? Federal Pell Program CFDA No. 84.268 ? Federal Direct Student Loans CFDA No. 93.364 ? Nursing Student Loan Programs Criteria: The College is responsible for maintaining compliance and ensuring internal controls over compliance with the Special Tests and Provisions compliance requirement of the Student Financial Assistance Cluster, specifically the requirement to return Title IV funds within 45 days of withdrawal. Condition: Timely return of Title IV funds did not occur for 1 of 60 selections sampled. Cause: A College employee was not aware of the requirement that oral communication of a student?s desire to withdrawal meets the definition of a withdrawal for Title IV aid. Effect: Failure to appropriately return Title IV funds timely results in non-compliance with the Special Tests and Provisions requirements of OMB Uniform Guidance. Recommendation: We recommend that the College provide guidance to all employees so as to adhere to the policies and procedures that require timely return of Title IV funds. View of Responsible Officials: The College concurs with the auditors? conclusion. Necessary steps will be taken to assure that the Return to Title IV process and financial reporting process are performed timely.
2019-001/2019-004 Special Tests and Provisions ? Timely Refund of Title IV College employees have been reminded of the obligation to promptly share communication regarding student withdrawals with the Financial Aid Office. This will ensure timely return of Title IV funds. The implementation period for these corrective actions are immediate and the Financial Aid Office will continue to monitor for timely refunds of Title IV aid. For inquiries regarding this finding, please contact Patricia Noren or Sandra Friedman at 516-572-7397 (Ext. 24630) and 516-572-7320, respectively, who are responsible for the corrective actions.
2018-002
Disbursement of Direct Loans did not occur in the proper payment period for 1 of 60 selections sampled. Cause: The student?s account failed to lock down properly following the completion of verification procedures. Effect: Failure to appropriately disburse Title IV funds in the proper payment period results in noncompliance with the Special Tests and Provisions requirements of OMB Uniform Guidance. Recommendation: We recommend that the College employees adhere to the policies and procedures that require disbursement of Title IV funds, to or on behalf of students, be made in the proper payment period. View of Responsible Officials: NCC concurs with the auditors? conclusion. Necessary steps will be taken to assure that the Disbursement of Title IV funds, to or on Behalf of Students, will be processed in the proper payment period
Show full finding ▾Hide full finding ▴2019-002 Special Tests and Provision ? Disbursements to or on Behalf of Students United States Department of Education Student Financial Assistance Cluster CFDA No. 84.007 ? Federal Supplemental Education Opportunity Grants CFDA No. 84.033 ? Federal Work-Study Program CFDA No. 84.038 ? Federal Perkin Loans Program ? Beginning Loan Balance CFDA No. 84.063 ? Federal Pell Program CFDA No. 84.268 ? Federal Direct Student Loans CFDA No. 93.364 ? Nursing Student Loan Programs Criteria: The College is responsible for maintaining compliance and ensuring internal controls over compliance with the Special Tests and Provisions compliance requirement of the Student Financial Assistance Cluster, specifically the requirement to make disbursements to or on behalf of students within the semester. Condition: Disbursement of Direct Loans did not occur in the proper payment period for 1 of 60 selections sampled. Cause: The student?s account failed to lock down properly following the completion of verification procedures. Effect: Failure to appropriately disburse Title IV funds in the proper payment period results in noncompliance with the Special Tests and Provisions requirements of OMB Uniform Guidance. Recommendation: We recommend that the College employees adhere to the policies and procedures that require disbursement of Title IV funds, to or on behalf of students, be made in the proper payment period. View of Responsible Officials: NCC concurs with the auditors? conclusion. Necessary steps will be taken to assure that the Disbursement of Title IV funds, to or on Behalf of Students, will be processed in the proper payment period
2019-002/2019-005 Special Tests and Provisions ? Disbursements to or on Behalf of Students Procedures have been created to cross check that appropriate steps were completed when verification is performed. The implementation period for this corrective action is immediate and the Financial Aid Office will continue to monitor disbursements for compliance. For inquiries regarding this finding, please contact Patricia Noren or Sandra Friedman at 516-572-7397 (Ext. 24630) and 516-572-7320, respectively, who are responsible for the corrective actions.
Written documentation of the risk assessment in compliance with the Gramm-Leach Bliley Act was not maintained. Cause: The College had considered the risks of information security; however, a formal risk assessment was not documented in written form. Effect: Failure to maintain written documentation of the risk assessment and resulting safeguards results in non-compliance with the Special Tests and Provisions requirements of OMB Uniform Guidance. Recommendation: We recommend that the College maintain written documentation of the risk assessment performed and the safeguards implemented for all identified risks. View of Responsible Officials: The College concurs with the auditors? conclusion. Necessary steps will be taken to assure that the Gramm-Leach Bliley Act requirements will be met.
Show full finding ▾Hide full finding ▴2019-003 Special Tests and Provisions ? Gramm-Leach-Bliley Act ?Student Information Security United States Department of Education Student Financial Assistance Cluster CFDA No. 84.007 ? Federal Supplemental Education Opportunity Grants CFDA No. 84.033 ? Federal Work-Study Program CFDA No. 84.038 ? Federal Perkin Loans Program ? Beginning Loan Balance CFDA No. 84.063 ? Federal Pell Program CFDA No. 84.268 ? Federal Direct Student Loans CFDA No. 93.364 ? Nursing Student Loan Programs Criteria: The College is responsible for maintaining compliance and ensuring internal controls over compliance with the Special Tests and Provisions compliance requirement of the Student Financial Assistance Cluster, specifically the requirements in accordance with the Gramm-Leach Bliley Act. Condition: Written documentation of the risk assessment in compliance with the Gramm-Leach Bliley Act was not maintained. Cause: The College had considered the risks of information security; however, a formal risk assessment was not documented in written form. Effect: Failure to maintain written documentation of the risk assessment and resulting safeguards results in non-compliance with the Special Tests and Provisions requirements of OMB Uniform Guidance. Recommendation: We recommend that the College maintain written documentation of the risk assessment performed and the safeguards implemented for all identified risks. View of Responsible Officials: The College concurs with the auditors? conclusion. Necessary steps will be taken to assure that the Gramm-Leach Bliley Act requirements will be met.
2019-003/2019-006 Special Tests and Provisions ? Gramm-Leach-Bliley Act ? Student Information Security During fiscal year 2019, the College appointed an Information Security Officer. In fiscal year 2020, the Information Security Officer obtained further designation as a Certified Information Security Professional. Although risk assessments were performed during fiscal year 2019, written documentation was not retained. The College will assess risks and retain written documentation to address employee training and management, information systems, and detecting, preventing, and responding to attacks. The implementation period for these corrective actions is by June 30, 2020. For inquiries regarding this finding, please contact Hamilton Lozada at 516-572-7222 (Ext. 28801) who is responsible for the corrective actions.
2019-004 Special Tests and Provisions ? Compliance United States Department of Education Student Financial Assistance Cluster CFDA No. 84.007 ? Federal Supplemental Education Opportunity Grants CFDA No. 84.033 ? Federal Work-Study Program CFDA No. 84.038 ? Federal Perkin Loans Program ? Beginning Loan Balance CFDA No. 84.063 ? Federal Pell Program CFDA No. 84.268 ? Federal Direct Student Loans CFDA No. 93.364 ? Nursing Student Loan Programs See 2019-001 Special Tests and Provisions ? Timely Refund of Title IV.
Show full finding ▾Hide full finding ▴2019-004 Special Tests and Provisions ? Compliance United States Department of Education Student Financial Assistance Cluster CFDA No. 84.007 ? Federal Supplemental Education Opportunity Grants CFDA No. 84.033 ? Federal Work-Study Program CFDA No. 84.038 ? Federal Perkin Loans Program ? Beginning Loan Balance CFDA No. 84.063 ? Federal Pell Program CFDA No. 84.268 ? Federal Direct Student Loans CFDA No. 93.364 ? Nursing Student Loan Programs See 2019-001 Special Tests and Provisions ? Timely Refund of Title IV.
2019-001/2019-004 Special Tests and Provisions ? Timely Refund of Title IV College employees have been reminded of the obligation to promptly share communication regarding student withdrawals with the Financial Aid Office. This will ensure timely return of Title IV funds. The implementation period for these corrective actions are immediate and the Financial Aid Office will continue to monitor for timely refunds of Title IV aid. For inquiries regarding this finding, please contact Patricia Noren or Sandra Friedman at 516-572-7397 (Ext. 24630) and 516-572-7320, respectively, who are responsible for the corrective actions.
2018-003
2019-005 Special Tests and Provisions ? Compliance United States Department of Education Student Financial Assistance Cluster CFDA No. 84.007 ? Federal Supplemental Education Opportunity Grants CFDA No. 84.033 ? Federal Work-Study Program CFDA No. 84.038 ? Federal Perkin Loans Program ? Beginning Loan Balance CFDA No. 84.063 ? Federal Pell Program CFDA No. 84.268 ? Federal Direct Student Loans CFDA No. 93.364 ? Nursing Student Loan Programs See 2019-002 Special Tests and Provisions ? Disbursements to or on Behalf of Students.
Show full finding ▾Hide full finding ▴2019-005 Special Tests and Provisions ? Compliance United States Department of Education Student Financial Assistance Cluster CFDA No. 84.007 ? Federal Supplemental Education Opportunity Grants CFDA No. 84.033 ? Federal Work-Study Program CFDA No. 84.038 ? Federal Perkin Loans Program ? Beginning Loan Balance CFDA No. 84.063 ? Federal Pell Program CFDA No. 84.268 ? Federal Direct Student Loans CFDA No. 93.364 ? Nursing Student Loan Programs See 2019-002 Special Tests and Provisions ? Disbursements to or on Behalf of Students.
2019-002/2019-005 Special Tests and Provisions ? Disbursements to or on Behalf of Students Procedures have been created to cross check that appropriate steps were completed when verification is performed. The implementation period for this corrective action is immediate and the Financial Aid Office will continue to monitor disbursements for compliance. For inquiries regarding this finding, please contact Patricia Noren or Sandra Friedman at 516-572-7397 (Ext. 24630) and 516-572-7320, respectively, who are responsible for the corrective actions.
2019-006 Special Tests and Provisions ? Gramm-Leach-Bliley Act ?Student Information Security United States Department of Education Student Financial Assistance Cluster CFDA No. 84.007 ? Federal Supplemental Education Opportunity Grants CFDA No. 84.033 ? Federal Work-Study Program CFDA No. 84.038 ? Federal Perkin Loans Program ? Beginning Loan Balance CFDA No. 84.063 ? Federal Pell Program CFDA No. 84.268 ? Federal Direct Student Loans CFDA No. 93.364 ? Nursing Student Loan Programs See 2019-003 Special Tests and Provisions ? Gramm-Leach-Bliley Act ? Student Information Security
Show full finding ▾Hide full finding ▴2019-006 Special Tests and Provisions ? Gramm-Leach-Bliley Act ?Student Information Security United States Department of Education Student Financial Assistance Cluster CFDA No. 84.007 ? Federal Supplemental Education Opportunity Grants CFDA No. 84.033 ? Federal Work-Study Program CFDA No. 84.038 ? Federal Perkin Loans Program ? Beginning Loan Balance CFDA No. 84.063 ? Federal Pell Program CFDA No. 84.268 ? Federal Direct Student Loans CFDA No. 93.364 ? Nursing Student Loan Programs See 2019-003 Special Tests and Provisions ? Gramm-Leach-Bliley Act ? Student Information Security
2019-003/2019-006 Special Tests and Provisions ? Gramm-Leach-Bliley Act ? Student Information Security During fiscal year 2019, the College appointed an Information Security Officer. In fiscal year 2020, the Information Security Officer obtained further designation as a Certified Information Security Professional. Although risk assessments were performed during fiscal year 2019, written documentation was not retained. The College will assess risks and retain written documentation to address employee training and management, information systems, and detecting, preventing, and responding to attacks. The implementation period for these corrective actions is by June 30, 2020. For inquiries regarding this finding, please contact Hamilton Lozada at 516-572-7222 (Ext. 28801) who is responsible for the corrective actions.
FAC accepted this audit on May 30, 2019 — management decision was due November 30, 2019.
GSA_MIGRATION
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GSA_MIGRATION
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on May 30, 2018 — management decision was due November 30, 2018.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on May 30, 2017 — management decision was due November 30, 2017.
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