EIN: 111666839
UEI: XVK8SAMNFGJ6
Audited by: Roth & Company LLP
Oversight agency: 97 [Department of Homeland Security]
Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 27, 2023. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by August 27, 2023 (1097 days ago).
What is a management decision? →Information on the Federal Program ? U.S. Department of Agriculture ? Child Nutrition Cluster (Federal Assistance Listing Number 10.555 National School Lunch, Federal Assistance Listing Number 10.553 School Breakfast Program, and Federal Assistance Listing Number 10.559 Summer Food Service Program), year 2021, passed through New York State Education Department. Criteria or Specific Requirement ? Activities Allowed or Unallowed ? Entities should retain all financial records, supporting documents, statistical records, and all other records pertinent to the award for a period of three years from the date of submission of expenditure/claim under 2 CFR 200.334. Condition ? The Yeshivah was only able to provide a spreadsheet documenting number of meals served and did not have the underlying support documentations showing who received the meals. Federal Assistance Listing Number 10.555 National School Lunch Federal Assistance Listing Number 10.553 School Breakfast Program Federal Assistance Listing Number 10.559 Summer Food Service Program Questioned Costs ? Questioned costs could not be calculated. Context ? The Yeshivah did not have adequate support documenting the number of meals provided. We tested 4 out of 26 submitted vouchers. The submitted vouchers did not have adequate support documenting the number of meals provided. The sample was not a statistically valid sample. Effect ? We were unable to verify the accuracy of the spreadsheet documenting the daily manual logs supporting the school?s spreadsheet of the meals served. Cause ? There was a flood that caused substantive damage to the Yeshivah?s records and documentations including daily manual logs supporting the Yeshivah?s spreadsheet of the meals served. Identification as a Repeat Finding, if Applicable ? N/A Recommendation ? The Yeshivah should ensure all their documentations supporting meals provided are properly stored for further reference. Views of Responsible Officials and Planned Corrective Actions ? Please see the attached corrective action plan as submitted by management. The Yeshivah agrees with the finding.
Show full finding ▾Hide full finding ▴Information on the Federal Program ? U.S. Department of Agriculture ? Child Nutrition Cluster (Federal Assistance Listing Number 10.555 National School Lunch, Federal Assistance Listing Number 10.553 School Breakfast Program, and Federal Assistance Listing Number 10.559 Summer Food Service Program), year 2021, passed through New York State Education Department. Criteria or Specific Requirement ? Activities Allowed or Unallowed ? Entities should retain all financial records, supporting documents, statistical records, and all other records pertinent to the award for a period of three years from the date of submission of expenditure/claim under 2 CFR 200.334. Condition ? The Yeshivah was only able to provide a spreadsheet documenting number of meals served and did not have the underlying support documentations showing who received the meals. Federal Assistance Listing Number 10.555 National School Lunch Federal Assistance Listing Number 10.553 School Breakfast Program Federal Assistance Listing Number 10.559 Summer Food Service Program Questioned Costs ? Questioned costs could not be calculated. Context ? The Yeshivah did not have adequate support documenting the number of meals provided. We tested 4 out of 26 submitted vouchers. The submitted vouchers did not have adequate support documenting the number of meals provided. The sample was not a statistically valid sample. Effect ? We were unable to verify the accuracy of the spreadsheet documenting the daily manual logs supporting the school?s spreadsheet of the meals served. Cause ? There was a flood that caused substantive damage to the Yeshivah?s records and documentations including daily manual logs supporting the Yeshivah?s spreadsheet of the meals served. Identification as a Repeat Finding, if Applicable ? N/A Recommendation ? The Yeshivah should ensure all their documentations supporting meals provided are properly stored for further reference. Views of Responsible Officials and Planned Corrective Actions ? Please see the attached corrective action plan as submitted by management. The Yeshivah agrees with the finding.
Contact Person: Jeffrey Greenberg, Executive Director. We lost many documents as a results of an unforeseeable flood in the lower level of our building where the business office is located. We have developed a plan to digitize all our documents for future reference, which will be backed up by cloud storage. Implementation Date: Jan 2022
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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