Finding 369499 (2023-001)

Significant Deficiency
Requirement
N
Questioned Costs
-
Year
2023
Accepted
2024-02-16
Audit: 290774
Organization: Wells College (NY)
Auditor: Bonadio & CO LLP

AI Summary

  • Core Issue: The College has not updated its risk assessment or written information security program since 2018, violating GLBA requirements.
  • Impacted Requirements: Compliance with the Gramm-Leach-Bliley Act's Safeguards Rule, specifically the seven minimum elements outlined in the 2023 Compliance Supplement.
  • Recommended Follow-Up: Conduct a formal risk assessment and update the written information security program to meet compliance standards and align IT policies with the current environment.

Finding Text

Finding 2023-001 – Student Financial Assistance Cluster Federal Agency – U.S. Department of Education Grant Period – Year ended June 30, 2023 Compliance Requirement – N. Gramm-Leach-Bliley Act–Student Information Security 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.

Corrective Action Plan

Wells College (the College) respectfully submits the following corrective action plan for the year ended June 30, 2023. Name and address of independent public accounting firm: Bonadio & Co., LLP 432 North Franklin Street #60 Syracuse, New York 13204 Audit period: July 1, 2022 - June 30, 2023 The findings from the 2023 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS AND QUESTIONED COSTS - MAJOR FEDERAL AWARD PROGRAMS AUDIT Finding 2023-001 - Student Financial Assistance Cluster Compliance Requirement N. Gramm-Leach-Bliley Act-Student Information Security Recommendation: Our auditors recommend that we conduct a formal risk assessment and update our written information security program (WISP) to ensure the seven required elements are addressed. As part of this process, Information Technology (IT) policies should be updated to align with our current IT environment and be formally approved and implemented throughout the College. Action Taken: Wells College is partnering with Grey Castle Security to do a Risk Assessment and Penetration test. This will be completed in February. Additionally, Grey Castle has helped to redraft our Incident Response Plan. This has been completed, and training on this plan is scheduled for later in January, with Tabletop simulations occurring with the Wells College Emergency Planning Team and IT in February. Over the next couple of months, IT will be refreshing its policies in collaboration with the Wells College Technology Advisory Group (TAG), a committee representing all areas of the college. Once TAG has approved policies, they will go to the Cabinet for approval. Multiple policies will be merged to create the WISP as a self-contained document, rather than the multiple policies in place. The Chief Financial Officer, Robert Cree, is responsible for implementing this plan by June 30, 2024, and can be reached at (315) 364-3408 or rcree@wells.edu .

Categories

Student Financial Aid Subrecipient Monitoring

Other Findings in this Audit

  • 369500 2023-001
    Significant Deficiency
  • 369501 2023-001
    Significant Deficiency
  • 369502 2023-001
    Significant Deficiency
  • 945941 2023-001
    Significant Deficiency
  • 945942 2023-001
    Significant Deficiency
  • 945943 2023-001
    Significant Deficiency
  • 945944 2023-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $2.88M
84.063 Federal Pell Grant Program $896,122
84.042 Trio_student Support Services $221,649
84.033 Federal Work-Study Program $81,633
84.007 Federal Supplemental Educational Opportunity Grants $74,678
12.598 Centers for Academic Excellence $15,000
10.912 Environmental Quality Incentives Program $5,174