Finding 1227751 (2025-002)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2025
Accepted
2026-08-25
Audit: 409730
Organization: Villa Maria College of Buffalo (NY)
Auditor: BONADIO & CO LLP

AI Summary

  • Core Issue: The College is not fully compliant with the Gramm Leach Bliley Act (GLBA) due to missing key requirements.
  • Impacted Requirements: Key elements such as a documented risk assessment, updated information security program, and vendor management are lacking.
  • Recommended Follow-Up: Develop and implement formal written policies to meet all GLBA requirements.

Finding Text

Finding: 2025-002 U.S. Department of Education Student Financial Assistance Cluster Gramm Leach Bliley Act (GLBA) Criteria Institutions participating in the Student Financial Assistance (SFA) program are required to comply with GLBA. Context Based on review of the College's information security program and related documentation, it was identified that multiple required elements of the GLBA were not implemented or documented. Condition The College has implemented certain information security policies and procedures; however, several key requirements of the GLBA have not been met or are not regularly updated. Specifically, the College has not performed a documented risk assessment and its written information security program has not been updated in multiple years and does not include all of the eight minimum safeguards. In addition, the College does not perform documented monitoring or testing of security safeguards, and it has not established a formal vendor management program in accordance with GLBA. Cause The College has not established formal policies to ensure compliance with the GLBA requirements. Resource constraints and competing priorities were contributing factors. Effect The College is not fully compliant with GLBA requirements. Questioned Costs Not applicable because the finding consisted solely of noncompliance with the reporting type of compliance requirements. Recommendation We recommend that the College develop and implement formal written policies for all minimum elements required by GLBA. Views of Responsible Officials The College acknowledges the recommendation and is committed to implementing formal written policies for all minimum elements required by GLBA.

Corrective Action Plan

AUDIT FINDING REFERENCE NUMBER: 2025-002 FEDERAL AGENCY: Department of Education FEDERAL PROGRAM: Student Financial Assistance Cluster - Gramm Leach Bliley Act AWARD YEAR: 2024-2025 CONDITION: {REFER TO AUDIT REPORT EXPLANATION) CORRECTIVE ACTION PLAN: The College has identified the reasons for its shortcomings in compliance with GLBA and is investing in IT services and infrastructure that ensures compliance for current and future years. We are already underway with moving to meet these requirements. ANTICIPATED COMPLETION DATE: Fall 2026 CONTACT PERSON: Brian Emerson bemerson@villa.edu

Categories

Subrecipient Monitoring Reporting

Other Findings in this Audit

  • 1227752 2025-003
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.063 FEDERAL PELL GRANT PROGRAM $2.45M
84.268 FEDERAL DIRECT STUDENT LOANS $2.39M
84.031 HIGHER EDUCATION INSTITUTIONAL AID $612,414
84.007 FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS $50,746
84.033 FEDERAL WORK-STUDY PROGRAM $41,848