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AUDIT: SUNY’s Educational Opportunity Program Needs Stronger Oversight on Spending and Records

A state audit has found that while the State University of New York (SUNY) generally oversees its Educational Opportunity Program (EOP) effectively, several campuses failed to properly document expenses and counseling services, raising concerns about accountability in the $38.6 million program.

The audit, released March 26 by State Comptroller Thomas P. DiNapoli, reviewed SUNY’s monitoring of the EOP between July 2019 and December 2024. The program provides access, academic support, and financial aid to nearly 6,000 students from economically and educationally disadvantaged backgrounds across 28 SUNY campuses.

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Auditors examined a sample of 304 financial transactions at six campuses and found 10—totaling $20,142—that were either unallowable or lacked adequate documentation. These included spending on amusement parks and bowling events that violated SUNY’s guidance restricting social and cultural expenditures not directly tied to academic content. Additionally, $14,168 in summer program expenses and vehicle mileage reimbursements were not properly supported.

The audit also raised flags over the documentation of counseling services. A review of records for 400 students found that 16 students had no documentation to confirm that counseling services were provided. The missing records spanned five counselors—four of whom had gaps for multiple students—despite SUNY having spent $9.8 million on EOP counselor salaries at the audited campuses.

“SUNY and participating campuses must ensure that EOP funds are used appropriately and that services provided to students are properly documented,” auditors wrote.

While SUNY officials agreed with the audit’s recommendations, they acknowledged the need to improve documentation and compliance. In a written response, SUNY’s Senior Vice Chancellor Beth Berlin said campuses have already begun taking steps to address the findings, including implementing new procedures and software to better maintain records.

The Comptroller’s Office recommended that SUNY ensure campuses adhere to program guidelines and retain documentation supporting both expenditures and services. SUNY is required to report to the Governor and Legislature within 180 days on the actions taken in response.

The EOP, established by state law, has operated for more than 50 years and remains a cornerstone of SUNY’s mission to provide broad access to higher education. The audit underscores the importance of maintaining that mission with transparency and fiscal responsibility.