Audit 307797

FY End
2023-08-31
Total Expended
$9.51M
Findings
12
Programs
10
Year: 2023 Accepted: 2024-05-31
Auditor: Bonadio & CO LLP

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
399276 2023-001 Significant Deficiency - N
399277 2023-001 Significant Deficiency - N
399278 2023-001 Significant Deficiency - N
399279 2023-001 Significant Deficiency - N
399280 2023-002 Significant Deficiency - L
399281 2023-002 Significant Deficiency - L
975718 2023-001 Significant Deficiency - N
975719 2023-001 Significant Deficiency - N
975720 2023-001 Significant Deficiency - N
975721 2023-001 Significant Deficiency - N
975722 2023-002 Significant Deficiency - L
975723 2023-002 Significant Deficiency - L

Contacts

Name Title Type
JS2HEZCF5346 Sophia Darling Auditee
6078448222 Karen Lynch Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The accompanying schedule of expenditures of federal awards has been prepared in accordance with accounting principles generally accepted in the United States of America. Amounts included in the accompanying schedule of expenditures of federal awards are actual expenditures for the year ended August 31, 2023. The accompanying schedule of expenditures of federal awards presents the activity of all federal award programs of Tompkins Cortland Community College (the College). The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the schedule of expenditures of federal awards presents only a selected portion of the College’s operations, it is not intended to, and does not, present the net position and revenues, expenses, and change in net position of the College. Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The College has elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance.

Finding Details

Criteria – Institutions participating in Title IV programs are required to comply with various laws and regulations as part of their signed Program Participation Agreement (PPA), including but not limited to, the Federal Trade Commission’s Gramm-Leach-Bliley Act (GLBA) Safeguards Rule (Title 16, Chapter I, Subchapter C, Part 314). Condition – The College has not performed a formal risk assessment of their technology environment since 2018. In addition, the College’s written information security program (WISP) has not been updated and does not address the seven required minimum elements per the 2023 Compliance Supplement. Cause – The College had not performed any additional review or updates since 2018 to its WISP and/or risk assessment to include the required elements or document any updates to the College’s Information Technology (IT) environment. Effect – The College was not in compliance with the Department of Education’s requirements for GLBA. Recommendation – The College needs to conduct a formal risk assessment and update its WISP to ensure the seven required elements are addressed. As part of this process, IT policies should be updated to align with the College’s current IT environment and be formally approved and implemented throughout the College. View of Responsible Officials – The Vice President of Information Technology will designate a manager responsible for overseeing, implementing, and maintaining the College’s information security program and enforcing the information security program.
Criteria – Institutions participating in Title IV programs are required to comply with various laws and regulations as part of their signed Program Participation Agreement (PPA), including but not limited to, the Federal Trade Commission’s Gramm-Leach-Bliley Act (GLBA) Safeguards Rule (Title 16, Chapter I, Subchapter C, Part 314). Condition – The College has not performed a formal risk assessment of their technology environment since 2018. In addition, the College’s written information security program (WISP) has not been updated and does not address the seven required minimum elements per the 2023 Compliance Supplement. Cause – The College had not performed any additional review or updates since 2018 to its WISP and/or risk assessment to include the required elements or document any updates to the College’s Information Technology (IT) environment. Effect – The College was not in compliance with the Department of Education’s requirements for GLBA. Recommendation – The College needs to conduct a formal risk assessment and update its WISP to ensure the seven required elements are addressed. As part of this process, IT policies should be updated to align with the College’s current IT environment and be formally approved and implemented throughout the College. View of Responsible Officials – The Vice President of Information Technology will designate a manager responsible for overseeing, implementing, and maintaining the College’s information security program and enforcing the information security program.
Criteria – Institutions participating in Title IV programs are required to comply with various laws and regulations as part of their signed Program Participation Agreement (PPA), including but not limited to, the Federal Trade Commission’s Gramm-Leach-Bliley Act (GLBA) Safeguards Rule (Title 16, Chapter I, Subchapter C, Part 314). Condition – The College has not performed a formal risk assessment of their technology environment since 2018. In addition, the College’s written information security program (WISP) has not been updated and does not address the seven required minimum elements per the 2023 Compliance Supplement. Cause – The College had not performed any additional review or updates since 2018 to its WISP and/or risk assessment to include the required elements or document any updates to the College’s Information Technology (IT) environment. Effect – The College was not in compliance with the Department of Education’s requirements for GLBA. Recommendation – The College needs to conduct a formal risk assessment and update its WISP to ensure the seven required elements are addressed. As part of this process, IT policies should be updated to align with the College’s current IT environment and be formally approved and implemented throughout the College. View of Responsible Officials – The Vice President of Information Technology will designate a manager responsible for overseeing, implementing, and maintaining the College’s information security program and enforcing the information security program.
Criteria – Institutions participating in Title IV programs are required to comply with various laws and regulations as part of their signed Program Participation Agreement (PPA), including but not limited to, the Federal Trade Commission’s Gramm-Leach-Bliley Act (GLBA) Safeguards Rule (Title 16, Chapter I, Subchapter C, Part 314). Condition – The College has not performed a formal risk assessment of their technology environment since 2018. In addition, the College’s written information security program (WISP) has not been updated and does not address the seven required minimum elements per the 2023 Compliance Supplement. Cause – The College had not performed any additional review or updates since 2018 to its WISP and/or risk assessment to include the required elements or document any updates to the College’s Information Technology (IT) environment. Effect – The College was not in compliance with the Department of Education’s requirements for GLBA. Recommendation – The College needs to conduct a formal risk assessment and update its WISP to ensure the seven required elements are addressed. As part of this process, IT policies should be updated to align with the College’s current IT environment and be formally approved and implemented throughout the College. View of Responsible Officials – The Vice President of Information Technology will designate a manager responsible for overseeing, implementing, and maintaining the College’s information security program and enforcing the information security program.
Criteria – A requirement of accepting the Higher Education Emergency Relief Fund (HEERF) award is compliance with reporting requirements which state that the College must submit an Annual Performance Report Form in March 2023 covering calendar year 2022 expenditures. Condition – Per inquiry with College management, it was noted that the Annual Performance Report Form was not submitted to the Department of Education. Cause – The College has experienced significant turnover in its Budget and Finance department in 2023 resulting in loss of institutional knowledge regarding requirements to file reports with regulatory bodies. Effect – The College was not in compliance with the Department of Education’s requirements for reporting. Recommendation – The College needs to establish and maintain a schedule for required reporting to ensure that all compliance requirements are able to be met regardless if turnover occurs. The College also needs to assign responsibility for required reporting to designated employees and ensure there is a process for transferring that responsibility upon turnover. View of Responsible Officials – The Vice President of Finance and Administration will maintain a Schedule of Financial Reporting for the College. New engagements that require reporting will be added to this schedule detailing the type of report and the relevant deadlines. The Comptroller or other designated employee will be assigned with the responsibility to maintain new engagement records and satisfy all of the reporting requirements. The Comptroller or other designated employee will report the completion of each requirement to the Vice President of Finance and Administration to update this schedule. This schedule will be shared with auditors to verify compliance.
Criteria – A requirement of accepting the Higher Education Emergency Relief Fund (HEERF) award is compliance with reporting requirements which state that the College must submit an Annual Performance Report Form in March 2023 covering calendar year 2022 expenditures. Condition – Per inquiry with College management, it was noted that the Annual Performance Report Form was not submitted to the Department of Education. Cause – The College has experienced significant turnover in its Budget and Finance department in 2023 resulting in loss of institutional knowledge regarding requirements to file reports with regulatory bodies. Effect – The College was not in compliance with the Department of Education’s requirements for reporting. Recommendation – The College needs to establish and maintain a schedule for required reporting to ensure that all compliance requirements are able to be met regardless if turnover occurs. The College also needs to assign responsibility for required reporting to designated employees and ensure there is a process for transferring that responsibility upon turnover. View of Responsible Officials – The Vice President of Finance and Administration will maintain a Schedule of Financial Reporting for the College. New engagements that require reporting will be added to this schedule detailing the type of report and the relevant deadlines. The Comptroller or other designated employee will be assigned with the responsibility to maintain new engagement records and satisfy all of the reporting requirements. The Comptroller or other designated employee will report the completion of each requirement to the Vice President of Finance and Administration to update this schedule. This schedule will be shared with auditors to verify compliance.
Criteria – Institutions participating in Title IV programs are required to comply with various laws and regulations as part of their signed Program Participation Agreement (PPA), including but not limited to, the Federal Trade Commission’s Gramm-Leach-Bliley Act (GLBA) Safeguards Rule (Title 16, Chapter I, Subchapter C, Part 314). Condition – The College has not performed a formal risk assessment of their technology environment since 2018. In addition, the College’s written information security program (WISP) has not been updated and does not address the seven required minimum elements per the 2023 Compliance Supplement. Cause – The College had not performed any additional review or updates since 2018 to its WISP and/or risk assessment to include the required elements or document any updates to the College’s Information Technology (IT) environment. Effect – The College was not in compliance with the Department of Education’s requirements for GLBA. Recommendation – The College needs to conduct a formal risk assessment and update its WISP to ensure the seven required elements are addressed. As part of this process, IT policies should be updated to align with the College’s current IT environment and be formally approved and implemented throughout the College. View of Responsible Officials – The Vice President of Information Technology will designate a manager responsible for overseeing, implementing, and maintaining the College’s information security program and enforcing the information security program.
Criteria – Institutions participating in Title IV programs are required to comply with various laws and regulations as part of their signed Program Participation Agreement (PPA), including but not limited to, the Federal Trade Commission’s Gramm-Leach-Bliley Act (GLBA) Safeguards Rule (Title 16, Chapter I, Subchapter C, Part 314). Condition – The College has not performed a formal risk assessment of their technology environment since 2018. In addition, the College’s written information security program (WISP) has not been updated and does not address the seven required minimum elements per the 2023 Compliance Supplement. Cause – The College had not performed any additional review or updates since 2018 to its WISP and/or risk assessment to include the required elements or document any updates to the College’s Information Technology (IT) environment. Effect – The College was not in compliance with the Department of Education’s requirements for GLBA. Recommendation – The College needs to conduct a formal risk assessment and update its WISP to ensure the seven required elements are addressed. As part of this process, IT policies should be updated to align with the College’s current IT environment and be formally approved and implemented throughout the College. View of Responsible Officials – The Vice President of Information Technology will designate a manager responsible for overseeing, implementing, and maintaining the College’s information security program and enforcing the information security program.
Criteria – Institutions participating in Title IV programs are required to comply with various laws and regulations as part of their signed Program Participation Agreement (PPA), including but not limited to, the Federal Trade Commission’s Gramm-Leach-Bliley Act (GLBA) Safeguards Rule (Title 16, Chapter I, Subchapter C, Part 314). Condition – The College has not performed a formal risk assessment of their technology environment since 2018. In addition, the College’s written information security program (WISP) has not been updated and does not address the seven required minimum elements per the 2023 Compliance Supplement. Cause – The College had not performed any additional review or updates since 2018 to its WISP and/or risk assessment to include the required elements or document any updates to the College’s Information Technology (IT) environment. Effect – The College was not in compliance with the Department of Education’s requirements for GLBA. Recommendation – The College needs to conduct a formal risk assessment and update its WISP to ensure the seven required elements are addressed. As part of this process, IT policies should be updated to align with the College’s current IT environment and be formally approved and implemented throughout the College. View of Responsible Officials – The Vice President of Information Technology will designate a manager responsible for overseeing, implementing, and maintaining the College’s information security program and enforcing the information security program.
Criteria – Institutions participating in Title IV programs are required to comply with various laws and regulations as part of their signed Program Participation Agreement (PPA), including but not limited to, the Federal Trade Commission’s Gramm-Leach-Bliley Act (GLBA) Safeguards Rule (Title 16, Chapter I, Subchapter C, Part 314). Condition – The College has not performed a formal risk assessment of their technology environment since 2018. In addition, the College’s written information security program (WISP) has not been updated and does not address the seven required minimum elements per the 2023 Compliance Supplement. Cause – The College had not performed any additional review or updates since 2018 to its WISP and/or risk assessment to include the required elements or document any updates to the College’s Information Technology (IT) environment. Effect – The College was not in compliance with the Department of Education’s requirements for GLBA. Recommendation – The College needs to conduct a formal risk assessment and update its WISP to ensure the seven required elements are addressed. As part of this process, IT policies should be updated to align with the College’s current IT environment and be formally approved and implemented throughout the College. View of Responsible Officials – The Vice President of Information Technology will designate a manager responsible for overseeing, implementing, and maintaining the College’s information security program and enforcing the information security program.
Criteria – A requirement of accepting the Higher Education Emergency Relief Fund (HEERF) award is compliance with reporting requirements which state that the College must submit an Annual Performance Report Form in March 2023 covering calendar year 2022 expenditures. Condition – Per inquiry with College management, it was noted that the Annual Performance Report Form was not submitted to the Department of Education. Cause – The College has experienced significant turnover in its Budget and Finance department in 2023 resulting in loss of institutional knowledge regarding requirements to file reports with regulatory bodies. Effect – The College was not in compliance with the Department of Education’s requirements for reporting. Recommendation – The College needs to establish and maintain a schedule for required reporting to ensure that all compliance requirements are able to be met regardless if turnover occurs. The College also needs to assign responsibility for required reporting to designated employees and ensure there is a process for transferring that responsibility upon turnover. View of Responsible Officials – The Vice President of Finance and Administration will maintain a Schedule of Financial Reporting for the College. New engagements that require reporting will be added to this schedule detailing the type of report and the relevant deadlines. The Comptroller or other designated employee will be assigned with the responsibility to maintain new engagement records and satisfy all of the reporting requirements. The Comptroller or other designated employee will report the completion of each requirement to the Vice President of Finance and Administration to update this schedule. This schedule will be shared with auditors to verify compliance.
Criteria – A requirement of accepting the Higher Education Emergency Relief Fund (HEERF) award is compliance with reporting requirements which state that the College must submit an Annual Performance Report Form in March 2023 covering calendar year 2022 expenditures. Condition – Per inquiry with College management, it was noted that the Annual Performance Report Form was not submitted to the Department of Education. Cause – The College has experienced significant turnover in its Budget and Finance department in 2023 resulting in loss of institutional knowledge regarding requirements to file reports with regulatory bodies. Effect – The College was not in compliance with the Department of Education’s requirements for reporting. Recommendation – The College needs to establish and maintain a schedule for required reporting to ensure that all compliance requirements are able to be met regardless if turnover occurs. The College also needs to assign responsibility for required reporting to designated employees and ensure there is a process for transferring that responsibility upon turnover. View of Responsible Officials – The Vice President of Finance and Administration will maintain a Schedule of Financial Reporting for the College. New engagements that require reporting will be added to this schedule detailing the type of report and the relevant deadlines. The Comptroller or other designated employee will be assigned with the responsibility to maintain new engagement records and satisfy all of the reporting requirements. The Comptroller or other designated employee will report the completion of each requirement to the Vice President of Finance and Administration to update this schedule. This schedule will be shared with auditors to verify compliance.