ERIC Number: ED349038
Record Type: Non-Journal
Publication Date: 1992-Aug-14
Reference Count: N/A
Audit Report of Erie Community College. Report 92-S-46.
Malan, Roland M.
The New York State Comptroller's Office (CO) conducted an examination of state operating aid and contract course aid to Erie Community College (ECC) for fiscal years 1989-90 and 1990-91. The CO determined that ECC was liable to the state of New York for $6,312 of operating aid and $183,275 of contract course aid claimed and received in excess of the amounts due ECC. Following a summary of the CO's findings, this report presents background information on ECC. Next, detailed results of the audit are provided. First, a summary and background information is presented, including state definitions of and policies related to basic state aid, supplemental state aid, and contract course aid, and the audit adjustment. Next, a review of the CO's adjustments in ECC's claims for basic state aid examines the college's net operating costs, full time equivalent (FTE) students, and disadvantaged student aid. An overview is then provided of the CO's adjustment in ECC's supplemental state aid, in which it is claimed that the college claimed students who were not in attendance on or after the census date. Finally, the state's overpayment of $183,275 to ECC for contract course aid is addressed. Attachments include two exhibits, the first showing the settlement of ECC's state aid operating account and the second showing data on contract course aid; and supporting financial schedules on ECC's net allowable operating costs for basic state aid, FTE students, basic state aid rates, disadvantaged student aid, rental cost aid, supplemental state aid, and state aid payments for 1989-90 and 1990-91. (MAB)
Publication Type: Reports - Evaluative
Education Level: N/A
Authoring Institution: New York State Office of the Comptroller, Albany.
Identifiers - Location: New York