FAC Explorer

Audit 355013

FY End
2024-08-31
Total Expended
$35.88M
Findings
4
Programs
13
Organization: Nassau Community College (NY)
Year: 2024 Accepted: 2025-04-30
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
558144 2024-001 Significant Deficiency Yes N
558145 2024-001 Significant Deficiency Yes N
1134586 2024-001 Significant Deficiency Yes N
1134587 2024-001 Significant Deficiency Yes N

Programs

ALN Program Spent Major Findings
84.063 Federal Pell Grant Program $22.16M Yes 1
84.268 Federal Direct Student Loans $11.06M Yes 1
84.048 Career and Technical Education -- Basic Grants to States $730,407 Yes 0
84.007 Federal Supplemental Educational Opportunity Grants $558,375 Yes 0
84.425 Education Stabilization Fund $278,411 - 0
84.033 Federal Work-Study Program $256,439 - 0
93.364 Nursing Student Loans $218,925 Yes 0
84.334 Gaining Early Awareness and Readiness for Undergraduate Programs $159,438 - 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $124,779 - 0
47.076 Stem Education (formerly Education and Human Resources) $104,547 - 0
84.038 Federal Perkins Loan Program_federal Capital Contributions $35,016 Yes 0
14.218 Community Development Block Grants/entitlement Grants $30,905 - 0
93.859 Biomedical Research and Research Training $24,175 - 0

Contacts

Name Title Type
F686GK1KEWF5 Antoinette Brown Auditee
5165727743 Andrew Lee Auditor
No contacts on file

Notes to SEFA

Title: LOAN PROGRAMS Accounting Policies: Basis of Presentation The accompanying schedule of expenditures of federal awards (the Schedule) presents the activity of federal financial assistance programs administered by Nassau Community College (the College), a financial reporting entity, as defined in Note 1 to the College’s financial statements. All federal financial assistance received directly from federal agencies, as well as federal financial assistance passed through other government agencies, is included in the Schedule. The information in this Schedule is presented in accordance with the requirements of the Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards. Because the Schedule presents only a selected portion of the operations of the College, it is not intended to and does not present the financial position, changes in net position, or cash flows of the College. Summary of Significant Accounting Policies The accompanying Schedule is presented using the accrual basis of accounting, which is described in Note 1 to the College’s financial statements. The amounts reported as expenditures in the accompanying Schedule generally were obtained from the amounts reported in financial reports with federal agencies, which are prepared from records maintained for each program. 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. These records are reconciled to the Banner accounting system, which is the source of the basic financial statements. The Schedule includes pass-through federal funds. De Minimis Rate Used: N Rate Explanation: The College has not elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The amounts reported below represent administrative costs, total loans issued and amounts outstanding for the year ended August 31, 2024. The following are revolving loans, which have been issued from the repayments of former loans. The loan amounts presented here are included in the basic financial statements of the College as other receivables. Program Title: Perkins Loans (1), Assistance Listing Number: 84.038, Loans Issued: $-0-, Amounts Outstanding: $11,787 (1) Program Title: Nursing Stutent Loans (2), Assistance Listing Number: 93.364, Loans Issued: $-0-, Amounts Outstanding: $197,065 (2) 1. There were no administrative costs or federal capital contributions during the year ended August 31, 2024. Loan cancellations were $2,000 and $10,839 were assigned to the U.S. Department of Education. 2. There were no federal capital contributions during the year ended August 31, 2024. During the year ended August 31, 2024, the College issued new loans to students under the Federal Direct Student Loan Program (FDLP). The loan program includes unsubsidized Stafford Loans, subsidized Stafford Loans, and Parent PLUS Loans. The loan amounts issued during the year are disclosed on the Schedule. The College is responsible only for the performance of certain administrative duties with respect to the federally guaranteed student loan programs and, accordingly, balances related to these loan programs are not included in the College’s basic financial statements. Therefore, it is not practicable to determine the balance of loans outstanding to student and former students of the College at August 31, 2024.
Title: STUDENT FINANCIAL AID AND INSTITUTIONAL PROGRAM ELIGBILITY METRICS Accounting Policies: Basis of Presentation The accompanying schedule of expenditures of federal awards (the Schedule) presents the activity of federal financial assistance programs administered by Nassau Community College (the College), a financial reporting entity, as defined in Note 1 to the College’s financial statements. All federal financial assistance received directly from federal agencies, as well as federal financial assistance passed through other government agencies, is included in the Schedule. The information in this Schedule is presented in accordance with the requirements of the Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards. Because the Schedule presents only a selected portion of the operations of the College, it is not intended to and does not present the financial position, changes in net position, or cash flows of the College. Summary of Significant Accounting Policies The accompanying Schedule is presented using the accrual basis of accounting, which is described in Note 1 to the College’s financial statements. The amounts reported as expenditures in the accompanying Schedule generally were obtained from the amounts reported in financial reports with federal agencies, which are prepared from records maintained for each program. 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. These records are reconciled to the Banner accounting system, which is the source of the basic financial statements. The Schedule includes pass-through federal funds. De Minimis Rate Used: N Rate Explanation: The College has not elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The College is in compliance with the following institutional and program eligibility requirements under the Higher Education Act of 1965 and Federal regulations under 34 CFR 668.23: - Correspondence courses the institution offers under 34 CFR 600.7(b) and (g) - Regular students that enroll in correspondence courses under 34 CFR 600.7(b) and (g) - Institution’s regular students that are incarcerated under 34 CFR 600.7(c) and (g) - Completion rates for confined or incarcerated individuals enrolled in non-degree programs at nonprofit institutions under 34 CFR 600.7(c)(3)(ii) and (g) - Institution’s regular students that lack a high school diploma or its equivalent under 34 CFR 600.7(d) and (g) - Completion rates for short-term programs under 34 CFR 668.8(f) and (g) - Placement rates for short-term programs under https://www.ecfr.gov/current/title-34/subtitle-B/chapter-VI/part-668/subpart-A/section-668.8 34 CFR 668.8(e)(2).

Finding Details

Finding 2024-001
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.
Finding 2024-001
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.
Finding 2024-001
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.
Finding 2024-001
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.