Tuition Assistance Program - Higher Education Services Corporation


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NYS Comptroller


Taxpayers' Guide to State and Local Audits

Tuition Assistance Program - Higher Education Services Corporation
New York Career Institute

Issued: February 07, 2014
Link to full audit report 2013-T-1

To determine whether New York Career Institute 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.

New York Career Institute (NYCI) is a two-year private, degree-granting school located in downtown Manhattan. NYCI is approved to offer nine certificate and degree programs in the fields of Court Reporting, Paralegal Studies, Office Science and Medical Office Administration. NYCI serves approximately 600 students and tuition is about $4,250 per trimester ($12,750 per year). TAP is an entitlement program designed to provide financial assistance to help eligible students pay tuition. For the three academic years ended June 30, 2011, NYCI received 2,045 TAP awards totaling $2.2 million that were paid to the school for 840 students. We reviewed a sample of 50 randomly selected TAP awards paid to 48 students, as well as other awards to these students through the fall 2012 semester.

Key Findings

  • We determined that NYCI's certification procedures are appropriately designed and were substantially complied with during the audit period for the transactions we tested. We therefore concluded there is not a high risk that a significant number of students certified for TAP are in fact not eligible for awards.
  • Nonetheless, our tests did disclose 30 awards totaling $27,964 that school officials certified in error.

Key Recommendations

  • The Higher Education Services Corporation should recover $27,964 in awards paid to NYCI for inappropriately certified students, plus applicable interest.
  • The State Education Department should ensure that school officials comply with requirements relating to full-time attendance and good academic standing.

Other Related Audits/Reports of Interest

Pace University-Tuition Assistance Program (2012-T-1)
Dowling College-Tuition Assistance Program (2012-T-2)
Mercy College-Tuition Assistance Program (2012-T-3)

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