EIN: 116001293
UEI: GM8JBDM3UQ25
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 3, 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 3, 2026 (3 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 March 14, 2024 — management decision was due September 14, 2024.
FAC accepted this audit on March 9, 2023 — management decision was due September 9, 2023.
FAC accepted this audit on March 23, 2022 — management decision was due September 23, 2022.
FAC accepted this audit on March 25, 2021 — management decision was due September 25, 2021.
FAC accepted this audit on March 10, 2020 — management decision was due September 10, 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: We are aware of the finding for 2018-19 and would like to indicate that the required policy was adopted by the Board of Education on June 13, 2019.
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: We are aware of the finding for 2018-19 and would like to indicate that the required policy was adopted by the Board of Education on June 13, 2019.
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 their existing policies and written procedures to conform to Uniform Guidance requirements. Planned Corrective Action: Although the District did not have the required policy language in place for the start of the 2019 fiscal year, Regulation 6700R was updated to include the required language and approved by the Board of Education prior to the close of the 2019 fiscal year. In addition, subsequent to year end, the District has put in place a Federal Funds Procedural Manual. The Federal Funds Procedural Manual will continue to be updated to assure full compliance with Uniform Guidance. Responsible Contact Person: Peter Porrazzo, Assistant Superintendent for Business and Administration. Anticipated Completion Date: April 30, 2020 Contact Information: Peter Porrazzo Assistant Superintendent for Business and Administration Plainedge Union Free School District 241 Wyngate Drive P.O. Box 1669 North Massapequa, NY 11758
FAC accepted this audit on March 26, 2019 — management decision was due September 26, 2019.
FAC accepted this audit on February 11, 2018 — management decision was due August 11, 2018.
FAC accepted this audit on March 7, 2017 — management decision was due September 7, 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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