EIN: 116001713
UEI: MAGJRKGCFXZ1
Audited by: R.S. ABRAMS & CO., 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 December 12, 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 June 12, 2026 (78 days ago).
What is a management decision? →FAC accepted this audit on November 19, 2024 — management decision was due May 19, 2025.
FAC accepted this audit on January 24, 2024 — management decision was due July 24, 2024.
FAC accepted this audit on January 9, 2023 — management decision was due July 9, 2023.
FAC accepted this audit on March 16, 2022 — management decision was due September 16, 2022.
During our audit, we noted the monthly claims for reimbursement are not compared to reports from the point of sale (?POS?) system by an individual other than the preparer of the claims report. Cause: A second review of the monthly claims for reimbursement was not performed by an individual other than the preparer. The same individual prepares and submits the monthly claims for reimbursement. A second review of monthly claims for reimbursement will provide additional assurance that claims are based on actual meals served. Effect: Claims for reimbursement may not be accurately reported; as a result, payments received may not be based on actual meals served. Recommendation: We recommend that the District have an individual other than the preparer of the claims report review the reports from the POS system to verify that the number of meals claimed is based on actual meals served. District?s Response: The District?s response is included in their corrective plan.
Show full finding ▾Hide full finding ▴U.S. Department of Agriculture ? Passed-through the NYS Education Department Summer Food Service Program for Children; ALN 10.559; Grant Period ? Fiscal Year Ended June 30, 2021 Significant Deficiency Criteria: According to 2 CFR section 200.305(b)(5), when non-federal entities are funded under the reimbursement method, the entity should pay for costs for which reimbursement was requested prior to the date of the reimbursement request. Condition: During our audit, we noted the monthly claims for reimbursement are not compared to reports from the point of sale (?POS?) system by an individual other than the preparer of the claims report. Cause: A second review of the monthly claims for reimbursement was not performed by an individual other than the preparer. The same individual prepares and submits the monthly claims for reimbursement. A second review of monthly claims for reimbursement will provide additional assurance that claims are based on actual meals served. Effect: Claims for reimbursement may not be accurately reported; as a result, payments received may not be based on actual meals served. Recommendation: We recommend that the District have an individual other than the preparer of the claims report review the reports from the POS system to verify that the number of meals claimed is based on actual meals served. District?s Response: The District?s response is included in their corrective plan.
District Corrective Action(s): The Business Office and School Lunch Department have implemented various controls over the years to ensure that all assets are secure and properly booked. A second review of monthly claims for reimbursement will be added to our broad list of procedures to provide additional assurance that claims are reviewed. Responsible Parties: Christopher A. Van Cott (Assistant Superintendent for Business), Virginia Holloway, CPA (District Treasurer) and Maureen Branagan (Director of Child Nutrition). Effective Date of CAP implementation: April 1,2022.
FAC accepted this audit on January 13, 2021 — management decision was due July 13, 2021.
FAC accepted this audit on March 16, 2020 — management decision was due September 16, 2020.
The District did not establish written policies or procedures for the support of the salaries and wages charged to federal awards as required by the Uniform Guidance. Cause: The District did not take timely action to implement the required procedures and policy updates. Effect: The salaries charged to the grants were not supported to be in compliance with the Uniform Guidance. Recommendation: We recommend the District develop written policies or procedures based on the requirements contained in the Uniform Guidance to ensure they substantiate salaries charged to grants in compliance with the Uniform Guidance. District?s Response: The District?s response is included in their corrective plan.
Show full finding ▾Hide full finding ▴FINDING # 2019-001 U.S. Department of Education ? Passed-through the NYS Education Department Special Education - Grants to States (IDEA, Part B); CFDA No. 84.027; Project #0032-19-0886; Grant Period ? Fiscal Year Ended June 30, 2019 Special Education - Preschool Grants (IDEA Preschool); CFDA No. 84.173; Project #0033-19-0886; Grant Period ? Fiscal Year Ended June 30, 2019 Significant Deficiency Criteria: According to Uniform Guidance Section 200.430 Compensation - Personal Services, charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must comply with the established written accounting policies and practices of the District, and support the distribution of salaries and wages among specific activities or cost objectives while reasonably reflecting the total activity for which the employee is compensated. Condition: The District did not establish written policies or procedures for the support of the salaries and wages charged to federal awards as required by the Uniform Guidance. Cause: The District did not take timely action to implement the required procedures and policy updates. Effect: The salaries charged to the grants were not supported to be in compliance with the Uniform Guidance. Recommendation: We recommend the District develop written policies or procedures based on the requirements contained in the Uniform Guidance to ensure they substantiate salaries charged to grants in compliance with the Uniform Guidance. District?s Response: The District?s response is included in their corrective plan.
Finding 2019:001 Rocky Point Union Free School District has multiple policies and procedures in place to address the approval and payment of all salaries and wages. It is noted that current policies do not address those set forth as required by Uniform Guidance to specifically address federal payroll dollars. Although there is no audit evidence to suggest that any salary related to the 2018/2019 federal grants was incorrectly distributed, was missing proper approval, or was lacking in supporting documentation, the District does agree that current procedures should be amended to include Uniform Guidance language. The District therefore agrees to complete and maintain a Federal Funds Procedure Manual to document current federal salary procedures. Planned implementation date is September 2020. The Assistant Superintendent for Business, Christopher A. Van Cott, is the individual responsible for implementing this corrective action. District Contact: Christopher A. Van Cott Assistant Superintendent for Business Rocky Point UFSD 631-849-7564
FAC accepted this audit on January 24, 2019 — management decision was due July 24, 2019.
FAC accepted this audit on December 18, 2017 — management decision was due June 18, 2018.
FAC accepted this audit on February 7, 2017 — management decision was due August 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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