EIN: 112112108
UEI: GLEFBLPLN1N3
Audited by: Cullen & Danowski, LLP
Oversight agency: 84 [Department of Education]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 19, 2026. 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 September 19, 2026 (20 days from today).
What is a management decision? →FAC accepted this audit on March 3, 2025 — management decision was due September 3, 2025.
FAC accepted this audit on January 16, 2024 — management decision was due July 16, 2024.
FAC accepted this audit on March 22, 2023 — management decision was due September 22, 2023.
FAC accepted this audit on March 3, 2022 — management decision was due September 3, 2022.
FAC accepted this audit on April 6, 2021 — management decision was due October 6, 2021.
The District has not updated all its existing policies and written procedures to conform to Uniform Guidance requirements. Cause: Staffing constraints related to the effects of the pandemic limited the District?s ability to perform a timely review and update of its existing policies and written procedures. Potential Effect: Not having updated written policies and procedures weaken the internal controls over the Federal award, and could increase the risk of noncompliance with Federal statutes and regulations. Questioned Costs: None reported. Repeat Finding: This is a repeat finding from the previous audit referenced as 2019-001, related to the Special Education Cluster. Recommendation: The District must review its existing written policies and procedures and update them as needed in order to comply with requirements of Uniform Guidance. Views of Responsible Officials of Auditee: The District?s Assistant Superintendent for Business will review all policies and procedures relating to US Office of Management and Budget Uniform Guidance to ensure policies are in compliance with these guidelines.
Show full finding ▾Hide full finding ▴2020-001. Internal Control Over Compliance Department of Education, Passed Through New York State, Department of Education Title I Grants to Local Educational Agencies CFDA No. 84.010 Criteria: 2 CFR section 200.303 of the Uniform Guidance requires non-Federal entities receiving Federal awards to establish and maintain internal control over the Federal awards that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Under the Uniform Guidance, Federal awards recipients must maintain updated written documentation of internal control policies and procedures, which include procurement policies that adhere to state and local law as well as federal regulations and statutes; procedures for documenting how costs are to be allocated to federal awards; documenting actual time and effort for payroll costs charged to federal awards; cash management procedures to minimize the time elapsed between the receipts and disbursements of federal funds; and how to safeguard personally identifiable information. Condition: The District has not updated all its existing policies and written procedures to conform to Uniform Guidance requirements. Cause: Staffing constraints related to the effects of the pandemic limited the District?s ability to perform a timely review and update of its existing policies and written procedures. Potential Effect: Not having updated written policies and procedures weaken the internal controls over the Federal award, and could increase the risk of noncompliance with Federal statutes and regulations. Questioned Costs: None reported. Repeat Finding: This is a repeat finding from the previous audit referenced as 2019-001, related to the Special Education Cluster. Recommendation: The District must review its existing written policies and procedures and update them as needed in order to comply with requirements of Uniform Guidance. Views of Responsible Officials of Auditee: The District?s Assistant Superintendent for Business will review all policies and procedures relating to US Office of Management and Budget Uniform Guidance to ensure policies are in compliance with these guidelines.
Significant Deficiency 2020-001. Internal Control Over Compliance Department of Education, Passed Through New York State, Department of Education Title I Grants to Local Educational Agencies CFDA No. 84.010 Condition: The District has not updated all its existing policies and written procedures to conform to Uniform Guidance requirements. Planned Corrective Action: The District will present the required Federal Uniform Guidance language to the Board of Education based on the sample policy language available from New York State School Boards Association. Responsible Contact Person: Ms. Linda Jensen, Assistant Superintendent for Business Anticipated Completion Date: June 30, 2021. Contact Information: Ms. Linda Jensen Assistant Superintendent for Business Mount Sinai Union Free School District 118 North Country Road Mount Sinai, NY 11766 LJensen@mtsinai.k12.ny.us
2019-001
FAC accepted this audit on March 2, 2020 — management decision was due September 2, 2020.
The District has not updated their existing policies and written procedures to conform to Uniform Guidance requirements. Cause: Staffing constraints limited the District?s ability to perform a timely review and update of its existing policies and written procedures. Potential Effect: Not having updated written policies and procedures weaken the internal controls over the Federal award and could increase the risk of noncompliance with Federal statutes and regulations. Questioned Costs: None reported. Repeat Finding: This is not a repeat finding from the previous audit. Recommendation: The District must review its existing written policies and procedures and update them as needed in order to comply with requirements of Uniform Guidance. Views of Responsible Officials of Auditee: The District?s Assistant Superintendent for Business will review all policies and procedures relating to US Office of Management and Budget Uniform Guidance to ensure policies are in compliance with these guidelines.
Show full finding ▾Hide full finding ▴Significant Deficiency 2019-001. Internal Control Over Compliance Department of Education Special Education Cluster Special Education Grants to States CFDA No. 84.027 Special Education Preschool Grants CFDA No. 84.173 Criteria: 2 CFR section 200.303 of the Uniform Guidance requires non-Federal entities receiving Federal awards to establish and maintain internal control over the Federal awards that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Under the Uniform Guidance, Federal awards recipients must maintain updated written documentation of internal control policies and procedures, which include procurement policies that adhere to state and local law as well as federal regulations and statutes; procedures for documenting how costs are to be allocated to federal awards, documenting actual time and effort for payroll costs charged to federal awards; cash management procedures to minimize the time elapsed between the receipts and disbursements of federal funds; and how to safeguard personally identifiable information. Condition: The District has not updated their existing policies and written procedures to conform to Uniform Guidance requirements. Cause: Staffing constraints limited the District?s ability to perform a timely review and update of its existing policies and written procedures. Potential Effect: Not having updated written policies and procedures weaken the internal controls over the Federal award and could increase the risk of noncompliance with Federal statutes and regulations. Questioned Costs: None reported. Repeat Finding: This is not a repeat finding from the previous audit. Recommendation: The District must review its existing written policies and procedures and update them as needed in order to comply with requirements of Uniform Guidance. Views of Responsible Officials of Auditee: The District?s Assistant Superintendent for Business will review all policies and procedures relating to US Office of Management and Budget Uniform Guidance to ensure policies are in compliance with these guidelines.
Significant Deficiency 2019-001. Internal Control Over Compliance Department of Education Special Education Cluster Special Education Grants to States CFDA No. 84.027 Special Education Preschool Grants CFDA No. 84.173 Condition: The District has not updated its existing policies and written procedures to conform to Uniform Guidance requirements. Planned Corrective Action: The District has since reviewed and updated its existing written policies and procedures to conform to Uniform Guidance requirements at its December 19, 2019 and January 15, 2020 board meetings. Responsible Contact Person: Linda Jensen, Assistant Superintendent for Business Anticipated Completion Date: January 15, 2020 Contact Information Ms. Linda Jensen Assistant Superintendent for Business Mount Sinai Union Free School District North Country Road Mount Sinai, New York 11766
FAC accepted this audit on March 7, 2019 — management decision was due September 7, 2019.
FAC accepted this audit on March 5, 2018 — management decision was due September 5, 2018.
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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