Purpose

To determine whether Mercy College complied with the Education Law and the Commissioner of Education’s Rules and Regulations when certifying students for State-funded Tuition Assistance Program (TAP) awards.

Background

Mercy College (Mercy) is an independent postsecondary institution with locations in Dobbs Ferry, the Bronx, Manhattan, White Plains, and Yorktown Heights.  It offers more than 90 undergraduate and graduate programs. The school has approximately 10,000 students, and full-time undergraduate tuition is about $8,500 per semester.  TAP is an entitlement program designed to provide funds for paying tuition costs to eligible students. Schools receiving TAP payments certify student eligibility. For the three academic years ended June 30, 2011, Mercy certified 13,420 TAP awards totaling $23 million that were paid to the school for 5,902 students. We reviewed a sample of 50 randomly selected TAP awards paid to 50 students, as well as other awards to these students through spring 2012.  

Key Findings

• Based on our preliminary sample of certification transactions, we determined that Mercy’s certification procedures were appropriately designed and were substantially complied with during the audit period. We therefore concluded there is a low risk that a significant number of students certified by Mercy College for TAP were not eligible for awards.
• Nonetheless, our tests did disclose 14 awards totaling $25,011 that school officials certified in error.  

Key Recommendation

• The Higher Education Services Corporation should recover $25,011, plus applicable interest, from Mercy College.  

Other Related Audits/Reports of Interest

State Education Department/Higher Education Services Corporation: Audit of the Tuition Assistance Program at SUNY - Fashion Institute of Technology (2010-T-4)
State Education Department/Higher Education Services Corporation: Audit of the Tuition Assistance Program at The New School (2010-T-5)
State Education Department/Higher Education Services Corporation: Audit of the Tuition Assistance Program at SBI Campus (2011-T-1)