EIN: 113498292
UEI: KC51LMXFL1H9
Audited by: Cullen & Danowski, LLP
Oversight agency: 84 [Department of Education]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 9, 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 9, 2026 (1 day ago).
What is a management decision? →Upon review of the MOE, completed by the District to demonstrate the compliance requirement for the 2023-2024 grant program, it was noted that certain expenditures used in the MOE did not agree with the audited expenditure amounts. This resulted in an erroneous calculation indicating that the District had met the maintenance of effort requirement; however, the MOE completed using audited expenditure amounts would have indicated the District would not have met the MOE requirement without the District identifying allowable exceptions. Cause: Individuals responsible for completion of the MOE did not receive adequate training on the calculation, which resulted in incorrect amounts being used. Processes were not in place for someone independent of the preparation of the MOE to review the completed calculation prior to its submission to the New State Department of Education. Effect: An improperly completed MOE could result in the District receiving more federal awards than it would be entitled to. Questioned Costs: Dollar amount undetermined; correct calculation was not available. Identifcation of a Repeat Finding: This is not a repeat finding. Recommendation: The District should implement procedures to ensure the individuals responsible for preparing the MOE calculation are properly trained to ensure that the correct information is used. Additionally, the completed MOE calculation should be reviewed by an individual independent of the preparation process to verify the calculation is accurate. Views of Responsible Officials of the Auditee: Management agrees with this finding. The District provided additional training to the individuals responsible for completing the MOE to ensure they have an understanding of how to properly prepare the MOE. The District also worked with its outside consultant to ensure the revised MOE was properly completed. The revised MOE calculation was subsequently transmitted to the New York State Education Department.
Show full finding ▾Hide full finding ▴2025-001. Matching, Level of Effort, Earmarking United States Department of Education, Passed-through New York State Department of Education: Special Education Cluster Special Education Grants to States ALN: 84.027 Special Education Preschool Grants ALN: 84.173 Criteria: Funds provided to an LEA under IDEA, Part B must not be used to reduce the level of expenditures for the education of children with disabilities made by the LEA from local funds below the level of those expenditures for the preceding fiscal year, with exceptions as provided in 34 CFR sections 300.204 and 300.205. The District is required to complete a Maintenance of Effort Calculation (MOE) prior to awarding the grant using approved budgeted amounts to document its eligibility for its allocation of grant funds. A second MOE is prepared after the grant year is completed using the District’s audited amounts to document its actual compliance with the MOE. Condition: Upon review of the MOE, completed by the District to demonstrate the compliance requirement for the 2023-2024 grant program, it was noted that certain expenditures used in the MOE did not agree with the audited expenditure amounts. This resulted in an erroneous calculation indicating that the District had met the maintenance of effort requirement; however, the MOE completed using audited expenditure amounts would have indicated the District would not have met the MOE requirement without the District identifying allowable exceptions. Cause: Individuals responsible for completion of the MOE did not receive adequate training on the calculation, which resulted in incorrect amounts being used. Processes were not in place for someone independent of the preparation of the MOE to review the completed calculation prior to its submission to the New State Department of Education. Effect: An improperly completed MOE could result in the District receiving more federal awards than it would be entitled to. Questioned Costs: Dollar amount undetermined; correct calculation was not available. Identifcation of a Repeat Finding: This is not a repeat finding. Recommendation: The District should implement procedures to ensure the individuals responsible for preparing the MOE calculation are properly trained to ensure that the correct information is used. Additionally, the completed MOE calculation should be reviewed by an individual independent of the preparation process to verify the calculation is accurate. Views of Responsible Officials of the Auditee: Management agrees with this finding. The District provided additional training to the individuals responsible for completing the MOE to ensure they have an understanding of how to properly prepare the MOE. The District also worked with its outside consultant to ensure the revised MOE was properly completed. The revised MOE calculation was subsequently transmitted to the New York State Education Department.
2025-001. Matching, Level of Effort, Earmarking United States Department of Education, Passed-through New York State Department of Education: Special Education Cluster Special Education Grants to StatesALN: 84.027 Special Education Preschool GrantsALN: 84.173 Condition: Upon review of the MOE, completed by the District to demonstrate the compliance requirement for the 2023-2024 grant program, it was noted that certain expenditures used in the MOE did not agree with the audited expenditure amounts. This resulted in an erroneous calculation indicating that the District had met the maintenance of effort requirement; however, the MOE completed using audited amounts would have indicated the District would not have met the MOE requirement without the District identifying allowable exceptions. Planned Corrective Action: The District concurs with the finding and has already provided additional training to the individuals responsible for preparing the MOE. Additionally, the District worked with its outside consultant to ensure the revised MOE was accurately completed. The revised MOE was subsequently transmitted to the New York State Education Department. Responsible Contact Person: Timothy Laube, Assistant Superintendent for Business & Operations. Eastport-South Manor Central School District 149 Dayton Avenue Manorville, New York 11949 laubet@esmonline.org 631-801-3001 Anticipated Completion Date: Corrective action completed.
FAC accepted this audit on March 25, 2025 — management decision was due September 25, 2025.
FAC accepted this audit on March 27, 2024 — management decision was due September 27, 2024.
FAC accepted this audit on March 29, 2023 — management decision was due September 29, 2023.
FAC accepted this audit on April 25, 2022 — management decision was due October 25, 2022.
FAC accepted this audit on May 23, 2021 — management decision was due November 23, 2021.
FAC accepted this audit on March 11, 2020 — management decision was due September 11, 2020.
The District has not updated its 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. Procurement Department of Education Special Education Cluster: Special Education Grants to Schools 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 its 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. Procurement Department of Education Special Education Cluster: Special Education Grants to Schools 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 will present the required Federal Uniform Guidance language to the Policy Committee as soon as the sample policy language is available from New York State School Boards Association. Once approved by the committee, the policy update will presented to the Board of Education for consideration at the first available meeting. Responsible Contact Person: Mr. Timothy Laube, Assistant Superintendent for Business and Operations. Anticipated Completion Date: June 30, 2020. Contact Information Mr. Timothy Laube Assistant Superintendent for Business and Operations Eastport-South Manor Central School District District Administrative Offices 149 Dayton Avenue Manorville, New York 11949
FAC accepted this audit on February 7, 2019 — management decision was due August 7, 2019.
FAC accepted this audit on December 21, 2017 — management decision was due June 21, 2018.
FAC accepted this audit on January 30, 2017 — management decision was due July 30, 2017.
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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