EIN: 112305484
UEI: UGFMDN34JZP8
Audited by: The Bonadio Group
Oversight agency: 84 [Department of Education]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 10, 2025. 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 10, 2025 (361 days ago).
What is a management decision? →FAC accepted this audit on February 29, 2024 — management decision was due August 29, 2024.
FAC accepted this audit on January 10, 2023 — management decision was due July 10, 2023.
Finding 2022-001: Time and Effort Reporting 84.027, 84.173 - Special Education Cluster Passed Through the New York State Education Department DEPARTMENT OF EDUCATION Condition/Criteria : Under 2 CFR 200.430, Uniform Guidance requires that payroll systems must be based on records that accurately reflect the work performed and are supported by a system of internal controls that provides reasonable assurances that charges are accurate; allowable and reasonable; and properly allocated. Although the District does have a process to track time and effort within the grants, the District did not have proper reporting performed during the school year for teachers that were tested under the grant. Their internal controls failed to detect the lack of reporting performed. Context : A sample of 2 out of 11 employees were haphazardly selected for testing. This was not a statistically valid sample. Cause : The District does not currently have records that support time and effort for teachers under the grant. Effect: The District is not in compliance with time and effort reporting. Recommendation: We recommend the District examine the control procedures in place related to this area and ensure they are designed sufficiently for the District to meet the requirement of 2 CFR 200.430 under Uniform Guidance. Management Response: Starting September 2022, any staff member who is either fully or partially compensated from a grant has signed a monthly statement noting the hours worked, percentage of his/her FTE funded, and the grant source. This statement is also signed by his or her supervisor.
Show full finding ▾Hide full finding ▴Finding 2022-001: Time and Effort Reporting 84.027, 84.173 - Special Education Cluster Passed Through the New York State Education Department DEPARTMENT OF EDUCATION Condition/Criteria : Under 2 CFR 200.430, Uniform Guidance requires that payroll systems must be based on records that accurately reflect the work performed and are supported by a system of internal controls that provides reasonable assurances that charges are accurate; allowable and reasonable; and properly allocated. Although the District does have a process to track time and effort within the grants, the District did not have proper reporting performed during the school year for teachers that were tested under the grant. Their internal controls failed to detect the lack of reporting performed. Context : A sample of 2 out of 11 employees were haphazardly selected for testing. This was not a statistically valid sample. Cause : The District does not currently have records that support time and effort for teachers under the grant. Effect: The District is not in compliance with time and effort reporting. Recommendation: We recommend the District examine the control procedures in place related to this area and ensure they are designed sufficiently for the District to meet the requirement of 2 CFR 200.430 under Uniform Guidance. Management Response: Starting September 2022, any staff member who is either fully or partially compensated from a grant has signed a monthly statement noting the hours worked, percentage of his/her FTE funded, and the grant source. This statement is also signed by his or her supervisor.
Finding 2022-001: Time and effort reporting Department of Education Passed through the New York State Department of Education 84.027, 84.173 Special Education Cluster Condition/Criteria: Under 2 CFR 200.430, Uniform Guidance requires that payroll systems must be based on records that accurately reflect the work performed and are supported by a system of internal controls that provides reasonable assurances that charges are accurate; allowable and reasonable; and properly allocated. Although the District does have a process to track time and effort within the grants, the District did not have proper reporting performed during the school year for teachers that were tested under the grant. Their internal controls failed to detect the lack of reporting performed. Context: A sample of 2 out of 11 employees were haphazardly selected for testing. This was not a statistically valid sample. Cause. The District does not currently have records that support time and effort for teachers under the grant. Effect? The District is not in compliance with time and effort reporting. Recommendation: We recommend the District examine the control procedures in place related to this area and ensure they are designed sufficiently for the District to meet the requirement of 2 CFR 200.430 under Uniform Guidance. Action Taken: Starting September 2022, any staff member who is either fully or partially compensated from a grant has signed a monthly statement noting the hours worked, percentage of his or her FTE funded, and the grant source. This statement is also signed by his or her supervisor.
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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