State Education Department

Higher Education Opportunity Program (Follow-Up Report)

The State Education Department administers the Higher Education Opportunity Program (HEOP), which provides tutoring, counseling, tuition-support and financial assistance to economically and academically disadvantaged students attending private colleges and universities in New York State. In audit 2007-S-106, we examined the use of HEOP funds at four selected schools that accounted for about a quarter of all program expenditures during the two years covered by our audit. We found that all four schools appeared to be using HEOP funds solely for their prescribed purposes. We also verified the accuracy of the HEOP student enrollments reported by the four schools, and verified that a random sample of the schools’ HEOP students met all HEOP eligibility requirements. However, we noted that certain improvements were needed in program administration. When we followed up on these matters with officials at the State Education Department, we found that our audit recommendations generally had not been implemented.

For a complete copy of Report 2009-F-27 click here.