Tuition Assistance Program - Higher Education Services Corporation


Skip to Content

Login   Subscribe   Site Index   Contact Us   Google Translate™

NYS Comptroller


Taxpayers' Guide to State and Local Audits

Tuition Assistance Program - Higher Education Services Corporation
Mercy College

Issued: November 04, 2013
Link to full audit report 2012-T-3

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.

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 that 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 Recommendations

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

Other Related Audits/Reports of Interest

Higher Education Services Corporation:SUNY FIT (2010-T-4)
Higher Education Services Corporation: The New School (2010-T-5)
Higher Education Services Corporation: SBI Campus (2011-T-1)

State Government Accountability Contact Information:
Audit Director: Frank Patone
Phone: (212) 417-5200; Email:
Address: Office of the State Comptroller; Division of State Government Accountability; 110 State Street, 11th Floor; Albany, NY 12236