Finding 1216157 (2025-003)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2025
Accepted
2026-05-29
Audit: 402635
Organization: Hudson Valley Community College (NY)
Auditor: UHY LLP

AI Summary

  • Core Issue: The College failed to issue Title IV aid refunds within the required 14-day timeframe, violating federal regulations.
  • Impacted Requirements: Refunds were not processed timely due to system failures and staff turnover, affecting a significant number of student accounts.
  • Recommended Follow-Up: The College should improve its refund procedures and fill key positions to ensure compliance and timely processing of refunds.

Finding Text

Criteria: Per CFR 668.164, credit balances resulting from the application of Title IV aid must be paid directly to the student or parent as soon as possible, but no later than fourteen days after the credit balance occurred or fourteen days after the first day of classes if the credit balance occurred on or before the first day of class of a payment period. Condition: The College self-identified that for a significant number of credit balances resulting from Title IV aid, refunds were not processed and paid within the 14 day timeframe as required by CFR 668.164. Cause: The College noted during fiscal year 2024-25, the College’s system stopped calculating students’ refund amounts and processing the refunds automatically. The College staff began manually calculating refund amounts which created a backlog to processing the refunds timely. Additionally, there has been a high level of turnover of College employees in the department that resulted in further disruptions in the flow of the refund process. These factors contributed to the College’s ability to consistently meet the 14 day timeframe as required. Effect: The College was not in compliance with the federal regulations regarding the return of credit balances to students. Prevalence: This matter effected a significant number of students’ accounts, however the full pervasiveness of this issue could not be determined by management at this moment. Recommendation: The College should evaluate and enhance its procedures and report programming to ensure all Title IV credit balances are refunded timely. Management Response and Corrective Action Plan: The College recognizes the importance of complying with all regulations including the timely refunding of credit balances resulting from Title IV aid. As noted above, during the fiscal year 2024-25, the College’s system stopped automatically calculating students’ refund amounts which resulted in the College staff having to manually calculate the refunds. This labor-intensive manual process in addition to staff turnover during the fiscal year contributed to systematic delays in the College’s ability to consistently meet the 14-day refund disbursement requirement. To address the problem, the College established a cross-functional task force consisting of staff from Information Technology, the Bursar’s Office, and the Comptroller’s Office. The task force has engaged peer SUNY institutions to better understand current practices. Additionally, the College is in the process of filling vacant positions (including a Bursar) in addition to enhancing control processes to ensure accurate calculations and timely refunds moving forward as of May 2026.

Corrective Action Plan

The College recognizes the importance of complying with all regulations including the timely refunding of credit balances resulting from Title IV aid. As noted above, during the fiscal year 2024-25, the College’s system stopped automatically calculating students’ refund amounts which resulted in the College staff having to manually calculate the refunds. This labor-intensive manual process in addition to staff turnover during the fiscal year contributed to systematic delays in the College’s ability to consistently meet the 14-day refund disbursement requirement. To address the problem, the College established a cross-functional task force consisting of staff from Information Technology, the Bursar’s Office, and the Comptroller’s Office. The task force has engaged peer SUNY institutions to better understand current practices. Additionally, the College is in the process of filling vacant positions (including a Bursar) in addition to enhancing control processes to ensure accurate calculations and timely refunds moving forward as of May 2026.

Categories

Student Financial Aid

Other Findings in this Audit

  • 1216153 2025-003
    Material Weakness Repeat
  • 1216154 2025-002
    Material Weakness Repeat
  • 1216155 2025-003
    Material Weakness Repeat
  • 1216156 2025-002
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.063 FEDERAL PELL GRANT PROGRAM $17.12M
84.268 FEDERAL DIRECT STUDENT LOANS $12.34M
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $558,854
84.007 FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS $355,640
84.116 FUND FOR THE IMPROVEMENT OF POSTSECONDARY EDUCATION $257,159
47.076 STEM EDUCATION (FORMERLY EDUCATION AND HUMAN RESOURCES) $225,832
84.033 FEDERAL WORK-STUDY PROGRAM $157,785
84.126 REHABILITATION SERVICES VOCATIONAL REHABILITATION GRANTS TO STATES $45,335
64.027 POST-9/11 VETERANS EDUCATIONAL ASSISTANCE $21,825