Finding 1182282 (2025-001)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2025
Accepted
2026-03-24
Audit: 393685
Organization: Elmira College (NY)
Auditor: BONADIO & CO LLP

AI Summary

  • Core Issue: The College lacks essential written policies required by GLBA, including those for staff training, vendor management, and vulnerability testing.
  • Impacted Requirements: Non-compliance with GLBA puts the College at risk, as it has not established formal policies to meet these legal obligations.
  • Recommended Follow-Up: Update the information security program, implement staff training, develop a vendor management policy, and ensure annual reviews of vulnerability assessments to achieve compliance.

Finding Text

Criteria Institutions participating in the Student Financial Assistance (SFA) program are required to comply with GLBA. GLBA requires institutions to implement certain written policies. Condition The College does not have all required written policies under GLBA including staff training, vendor management, vulnerability testing, and all elements of the written information security program. Cause and Effect The College has not established formal policies to ensure compliance with GLBA requirements. Resource constraints and competing priorities were contributing factors. As a result, the College is not fully compliant with GLBA requirements. Recommendation We recommend that the College update the comprehensive written information security program to fully address all minimum requirements outlined by GLBA. Additionally, the College should establish a formal written policy to provide staff with regular training on data security and privacy. A vendor management policy should also be developed and implemented to ensure third-party service providers adequately protect customer information. Finally, the College should ensure that its vulnerability assessment process meets all GLBA criteria and that all related plans and policies are reviewed and updated annually. Management Response Elmira College recognizes the deficiency in written policies related to GLBA requirements. The College is dedicated to having formal policies ready for outstanding items by June 30, 2026. In order to address this deficiency while keeping up with normal operations of the Information Technology department, as restructuring has occurred and a new position has been created in order to free up time for the Director of IT Infrastructure and Operations and his team to finish creating the necessary policies in a timely manner.

Corrective Action Plan

Description of finding The College does not have all required written policies under GLBA including staff training, vendor management, vulnerability testing, and all elements of the written information security program. Corrective Action Plan Elmira College recognizes the deficiency in written policies related to GLBA requirements. The College is dedicated to having formal policies ready for outstanding items by June 30, 2026. In order to address this deficiency while keeping up with normal operations of the Information Technology department, as restructuring has occurred and a new position has been created in order to free up time for the Director of IT Infrastructure and Operations and his team to finish creating the necessary policies in a timely manner. Policies in process are: 1. User Access & Monitoring Process & Procedures 2. Data Retention & Disposal Policy 3. Disaster Recovery Policy 4. Vendor Management Policy The College is also in the process of implementing the Saint Security Suite software for internal vulnerability and penetration testing. Timeline for Implementation of Corrective Action Plan The College will have outstanding policies and procedures on 06/30/2026. The Saint Security Suite software has a goal implementation date of 09/30/2026. Contact Person Kyle Gilbert, VP of Finance & Administration Telephone: 607-735-1765 Email: kgilbert@elmira.edu Thomas Steffes, Director of IT Infrastructure and Operations Telephone: 607-735-1720 Email: tsteffes@elmira.edu

Categories

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Programs in Audit

ALN Program Name Expenditures
84.268 FEDERAL DIRECT STUDENT LOANS $6.35M
84.063 FEDERAL PELL GRANT PROGRAM $1.72M
84.116 FUND FOR THE IMPROVEMENT OF POSTSECONDARY EDUCATION $304,601
84.007 FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS $117,432
84.033 FEDERAL WORK-STUDY PROGRAM $74,138
84.379 TEACHER EDUCATION ASSISTANCE FOR COLLEGE AND HIGHER EDUCATION GRANTS (TEACH GRANTS) $51,677