ERIC Number: ED419555
Record Type: Non-Journal
Publication Date: 1998-May
Reference Count: N/A
Tuition Assistance Program (TAP) at Court Reporting Institute (CRI). Audit for 1989-1990 through 1994-1995 Academic Years.
The State of New York conducted an audit on the Court Reporting Institute (CRI), a two-year registered business school, to determine whether CRI's management complied with relevant laws and regulations for certifying students as eligible for the Tuition Assistance Program (TAP) awards. Results indicated that CRI was overpaid a total of $817,909 in TAP awards during a six-year period that ended in 1995. During the audit, discrepancies found between the school's student transcripts and its course attendance registers rendered much information unreliable and led auditors to disallow all 1,599 TAP awards. The questionable validity of the school's records also suggests the possibility of illegal acts or improprieties. The report discusses these altered records and addresses statistical sample issues, ineligible awards from the statistical sample, and general requirements. The criteria, audit determination, school officials' position, and auditor's comments are provided. Also reviewed: graduates not offered the program as approved; students not in full-time attendance; students not in good academic standing; classes exceeding the student/teacher ratio; and TAP not being posted. The State of New York recommended that the Higher Education Services Corporation recover the total $817,909 plus applicable interest from CRI. (YKH)
Publication Type: Reports - Descriptive
Education Level: N/A
Authoring Institution: New York State Office of the Comptroller, Albany. Div. of Management Audit.