EIN: 116001714
UEI: WM4RQBXRLLL3
Audited by: R.S. ABRAMS & CO., LLP
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 31, 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 October 1, 2026 (27 days from today).
What is a management decision? →During our testing of the District's compliance with high school graduation rate reporting requirements, we selected a sample of 60 students removed from the regulatory adjusted cohort for testing. For 10 out of 60 students selected for testing, the District was unable to provide written documentation to support the removal of those students from the cohort. Specifically, the required transfer confirmations, enrollment verifications, or other supporting records were either not obtained at the time of removal or not retained on file. Cause: The District has not established a formalized, centralized process for obtaining and retaining the written documentation required to support the removal of students from the regulatory adjusted cohort at the time the removal is recorded. Effect: The District is not in compliance with the special tests and provisions compliance requirement for high school graduation rate reporting. Questioned Costs: None. Recommendation: Given that this is a repeat finding spanning seven consecutive audit periods, we recommend the District take the following steps to remediate the deficiency: (1) designate a specific individual within the guidance or administrative office as responsible for obtaining and maintaining cohort removal documentation at the time each removal is processed; (2) implement a centralized tracking log or electronic filing system that records each cohort removal, the reason for removal, and the date written documentation was obtained and filed; and (3) perform a mid-year compliance check to identify and resolve any documentation gaps before the end of the reporting period. District’s Response: The District’s response is included in their corrective plan.
Show full finding ▾Hide full finding ▴FINDING # 2025-003 (REPEAT FINDING OF #2024-003, #2023-004, #2022-001, #2021-002, #2020-003, and #2019-004) U.S. Department of Education – Passed-through the NYS Education Department Title I Grants to Local Educational Agencies (LEAs); Assistance Listing Number (ALN) 84.010; Project #’s 0011-23-7200, 0021-24-2955, 0011-24-2160, 0021-24-2955, 0021-25-2955, 0011-25-2160; Grant Period – Fiscal Year Ended June 30, 2025 Significant Deficiency Compliance Requirement: Special Tests and Provisions - High School Graduation Rate Criteria: In accordance with the OMB Compliance Supplement and 34 CFR §200.19(b), the District is required to report graduation rate data using the four-year adjusted cohort rate, or one or more extended-year adjusted cohort rates. To remove a student from the regulatory adjusted cohort, the District must confirm, in writing, that the student transferred out, emigrated to another country, transferred to a prison or juvenile facility, or is deceased. To substantiate that a student transferred out, the school or local education agency must retain documentation in writing that the student enrolled in another school or in an educational program that culminates in the award of a regular high school diploma. Condition: During our testing of the District's compliance with high school graduation rate reporting requirements, we selected a sample of 60 students removed from the regulatory adjusted cohort for testing. For 10 out of 60 students selected for testing, the District was unable to provide written documentation to support the removal of those students from the cohort. Specifically, the required transfer confirmations, enrollment verifications, or other supporting records were either not obtained at the time of removal or not retained on file. Cause: The District has not established a formalized, centralized process for obtaining and retaining the written documentation required to support the removal of students from the regulatory adjusted cohort at the time the removal is recorded. Effect: The District is not in compliance with the special tests and provisions compliance requirement for high school graduation rate reporting. Questioned Costs: None. Recommendation: Given that this is a repeat finding spanning seven consecutive audit periods, we recommend the District take the following steps to remediate the deficiency: (1) designate a specific individual within the guidance or administrative office as responsible for obtaining and maintaining cohort removal documentation at the time each removal is processed; (2) implement a centralized tracking log or electronic filing system that records each cohort removal, the reason for removal, and the date written documentation was obtained and filed; and (3) perform a mid-year compliance check to identify and resolve any documentation gaps before the end of the reporting period. District’s Response: The District’s response is included in their corrective plan.
To mitigate the prior infractions, the District has established the role of Director of Pupil Personnel Services (PPS). This position has primary responsibility for oversight of cohort removals and related compliance requirements. In addition, the Director has reassigned staff within the PPS department to strengthen internal controls and reduce the likelihood of errors. In response to the audit recommendations, the District will implement the following corrective actions: Designation of responsible staff: The Director of PPS has been designated as the specific individual responsible for ensuring that cohort removal documentation is obtained, reviewed, and maintained at the time each removal is processed. This responsibility will be incorporated into standard operating procedures within the PPS office. Centralized tracking and documentation: The District will implement a centralized electronic tracking log to record all cohort removals. The log will include, at a minimum, the student identifier, reason for removal, date of removal, and confirmation that required written documentation has been obtained and securely filed. This system will allow for consistent recordkeeping and easier verification. Mid-year compliance review: The District will conduct a formal mid-year compliance check of cohort removals and associated documentation. This review will be performed by the Director of PPS to identify and address any missing documentation or procedural gaps prior to the end of the reporting period. Collectively, these actions are intended to strengthen oversight, improve documentation practices, and ensure sustained compliance going forward.
2024-003
During our testing of payroll expenditures charged to the above federal awards, we selected 25 employees compensated under the Education Stabilization Fund and 12 employees compensated under the Special Education Cluster for testing. Of the 25 Education Stabilization Fund selections, 12 employees lacked sufficient time-and-effort documentation. Of the 12 Special Education Cluster selections, 4 employees lacked sufficient documentation. For these 16 exceptions, the District was unable to provide supervisor-approved timesheets or PARs to substantiate the payroll charges to the respective federal grants. Cause: The District's existing organizational structure over the payroll function does not include a formalized monitoring process to ensure time-and-effort documentation or PAR forms were consistently prepared, reviewed, and maintained in accordance with federal requirements. Effect: The District is not in compliance with federal grant requirements under 2 CFR §200.430 and the District's own internal policies governing time-and-effort reporting. Questioned Costs: None. Recommendation: We recommend the District strengthen internal controls over time and effort reporting by implementing the following measures: (1) establish a centralized tracking system to monitor the timely preparation, supervisory review, and filing of all PARs and semi-annual certifications for grant-funded employees; and (2) designate a responsible individual within the business office to perform periodic compliance reviews of time-and-effort documentation throughout the grant period. District’s Response: The District’s response is included in their corrective plan.
Show full finding ▾Hide full finding ▴FINDING # 2025-004 (REPEAT FINDING OF #2024-004) U.S. Department of Education – Passed-through the NYS Education Department Special Education - Grants to States (IDEA, Part B) and Special Education - Preschool Grants (IDEA Preschool); Assistance Listing Number (ALN) 84.027 and 84.173; Project #’s 0032-25-0877 and 0033-25-0877; Grant Period – Fiscal Year Ended June 30, 2025 U.S. Department of Education – Passed-through the NYS Education Department – Education Stabilization Fund COVID-19 – American Rescue Plan – Elementary and Secondary School Emergency Relief (ARP-ESSER) Fund; ALN 84.425U; Project 5880-21-2955, 5882-21-2955, 5883-21-2955, 5884-21-2955; Grant Period – Fiscal Year Ended June 30, 2025 COVID-19 – American Rescue Plan – Elementary and Secondary School Emergency Relief - Homeless Children and Youth; ALN 84.425W; Project#5218-21-2955; Grant Period – Fiscal Year Ended June 30, 2025 Significant Deficiency Compliance Requirement: Allowable Activities and Cost Principles Criteria: Under the Uniform Guidance (2 CFR §200.430), charges to federal awards for salaries and wages must be based on records that accurately reflect time and effort spent on grant-related activities. Per District policy, employees charged to a federal grant are required to submit Personnel Activity Reports (PARs) to certify the time worked on grant-related activities, which are then required to be reviewed and approved by a direct supervisor. Condition: During our testing of payroll expenditures charged to the above federal awards, we selected 25 employees compensated under the Education Stabilization Fund and 12 employees compensated under the Special Education Cluster for testing. Of the 25 Education Stabilization Fund selections, 12 employees lacked sufficient time-and-effort documentation. Of the 12 Special Education Cluster selections, 4 employees lacked sufficient documentation. For these 16 exceptions, the District was unable to provide supervisor-approved timesheets or PARs to substantiate the payroll charges to the respective federal grants. Cause: The District's existing organizational structure over the payroll function does not include a formalized monitoring process to ensure time-and-effort documentation or PAR forms were consistently prepared, reviewed, and maintained in accordance with federal requirements. Effect: The District is not in compliance with federal grant requirements under 2 CFR §200.430 and the District's own internal policies governing time-and-effort reporting. Questioned Costs: None. Recommendation: We recommend the District strengthen internal controls over time and effort reporting by implementing the following measures: (1) establish a centralized tracking system to monitor the timely preparation, supervisory review, and filing of all PARs and semi-annual certifications for grant-funded employees; and (2) designate a responsible individual within the business office to perform periodic compliance reviews of time-and-effort documentation throughout the grant period. District’s Response: The District’s response is included in their corrective plan.
To strengthen internal controls over time and effort reporting, the District is enhancing its procedures to ensure timely and accurate completion of time and effort documentation for all grant funded employees. In addition, during the current audit process, the District has received clear and consistent guidance from the auditors regarding which employees are required to complete standard timesheets versus Personnel Activity Reports (PARs). This clarification addresses inconsistencies in interpretation and implementation that occurred over the past year and will support more uniform compliance moving forward. In response to the audit recommendations, the District will implement the following corrective measures: • Centralized tracking system: The District will establish a centralized tracking system within the Grants Office to monitor the preparation, supervisory review, and filing of all required time and effort documentation, including timesheets, PARs, and semi annual certifications. The tracking system will document due dates, submission dates, review status, and filing confirmation to ensure timely completion and proper oversight. • Designation of responsible staff and compliance reviews: The District will designate a specific individual within the Grants Office to perform periodic compliance reviews of time and effort documentation throughout the grant period. This individual will be responsible for verifying that documentation aligns with the clarified guidance, is complete and accurate, and complies with all applicable grant requirements. Any deficiencies identified will be promptly addressed during the grant period. These actions, combined with the clarified guidance received during the audit, are intended to strengthen internal controls, eliminate prior inconsistencies, and ensure sustained compliance with time and effort reporting requirements going forward.
2024-004
FAC accepted this audit on March 26, 2025 — management decision was due September 26, 2025.
The District was unable to provide written documentation to support the removal of students from the regulatory adjusted cohort for seven (7) students selected for testing. Cause: The District did not retain written documentation to support the removal of students from the regulatory adjusted cohort when reporting graduation rate data. Effect: The District is not in compliance with the special tests and provisions - high school graduation rate compliance requirement. Questioned Costs: None. Recommendation: We recommend the District develop a system to maintain the appropriate documentation to support the removal of a student from the regulatory adjusted cohort when reporting graduation rate data. District’s Response: The District’s response is included in their corrective plan.
Show full finding ▾Hide full finding ▴U.S. Department of Education – Passed-through the NYS Education Department Title I Grants to Local Educational Agencies (LEAs); Assistance Listing Number (ALN) 84.010; Project #’s 0021-23-2955, 0011-23-6011, 0011-23-7200, 0011-24-2160, 0021-24-2955, Grant Period – Fiscal Year Ended June 30, 2024 Significant Deficiency Compliance Requirement: Special Tests and Provisions - High School Graduation Rate Criteria: According to the OMB Compliance Supplement, the District is required to report graduation rate data using the four-year adjusted cohort rate, or one or more extended-year adjusted cohort rates. To remove a student from the cohort, the District is required to confirm, in writing, that the student transferred out, emigrated to another country, transferred to a prison or juvenile facility, or is deceased. To confirm that a student transferred out, the school or local education agency must retain documentation in writing that the student enrolled in another school or in an educational program that culminates in the award of a regular high school diploma. Condition: The District was unable to provide written documentation to support the removal of students from the regulatory adjusted cohort for seven (7) students selected for testing. Cause: The District did not retain written documentation to support the removal of students from the regulatory adjusted cohort when reporting graduation rate data. Effect: The District is not in compliance with the special tests and provisions - high school graduation rate compliance requirement. Questioned Costs: None. Recommendation: We recommend the District develop a system to maintain the appropriate documentation to support the removal of a student from the regulatory adjusted cohort when reporting graduation rate data. District’s Response: The District’s response is included in their corrective plan.
FINDING # 2024-003 (REPEAT FINDING OF #2023-004, 2022-001, #2021-002, #2020-003, and #2019-004) U.S. Department of Education -Passed-through the NYS Education Department Title I Grants to Local Educational Agencies (LEAs); Assistance Listing Number (ALN) 84.010; Project # 's 0021-23-2955, 0011-23-6011, 0011-23-7200, 0011-24-2160, 0021-24-2955, Grant Period Fiscal Year Ended June 30, 2024 Significant Deficiency Compliance Requirement: Special Tests and Provisions - High School Graduation Rate Criteria: According to the OMB Compliance Supplement, the District is required to report graduation rate data using the four-year adjusted cohort rate, or one or more extended-year adjusted cohort rates. To remove a student from the cohort, the District is required to confirm, in writing, that the student transferred out, emigrated to another country, transferred to a prison or juvenile facility, or is deceased. To confirm that a student transferred out, the school or local education agency must retain documentation in writing that the student enrolled in another school or in an educational program that culminates in the award of a regular high school diploma. Condition: The District was unable to provide written documentation to support the removal of students from the regulatory adjusted cohort for seven (7) students selected for testing. Cause: The District did not retain written documentation to support the removal of students from the regulatory adjusted cohort when reporting graduation rate data. Effect: The District is not in compliance with the special tests and provisions - high school graduation rate compliance requirement. Questioned Costs: None. Recommendation: We recommend the District develop a system to maintain the appropriate documentation to support the removal of a student from the regulatory adjusted cohort when reporting graduation rate data. District's Response: The District agrees with the finding. The District's Registration and Attendance department is working under the guidance of the Superintendent of Schools to correct this issue and ensure complete and accurate records moving forward.
2023-004
We identified seventeen (17) instances of missing or incomplete PAR forms for Title I. Six (6) out of (17) employees did not complete a PAR form. Eleven (11) out of (17) did not document supervisor review and approval. For the education stabilization fund, the District was unable to provide support for time and effort worked on the grant for eleven (11) employees. Cause: Due to significant changes in personnel and work environments of key employees, the District was unable to maintain adequate oversight over the payroll function. Effect: The District is not in compliance with federal grant requirements and District policy. Questioned Costs: None. Recommendation: We recommend the District enhance internal control measures to verify the accuracy and completeness of PARs in a timely manner. We also recommend the District conduct independent reviews of the payroll process and time and effort reporting to verify established controls are functioning as intended. District’s Response: The District’s response is included in their corrective plan.
Show full finding ▾Hide full finding ▴U.S. Department of Education – Passed-through the NYS Education Department Title I Grants to Local Educational Agencies (LEAs); Assistance Listing Number (ALN) 84.010; Project #’s 0021-23-2955, 0011-23-6011, 0011-23-7200, 0011-24-2160, 0021-24-2955, Grant Period – Fiscal Year Ended June 30, 2024 U.S. Department of Education – Passed-through the NYS Education Department – Education Stabilization Fund COVID-19 – Elementary and Secondary School Emergency Relief (ESSER) Fund; ALN 84.425D; Project #5891-21-2955; Grant Period – Fiscal Year Ended June 30, 2024 COVID-19 – American Rescue Plan – Elementary and Secondary School Emergency Relief (ARP- ESSER) Fund; ALN 84.425U; Project 5880-21-2955, 5884-21-2955, 5883-21-2955, 5882- 21-2955; Grant Period – Fiscal Year Ended June 30, 2024 COVID-19 – American Rescue Plan – Elementary and Secondary School Emergency Relief - Homeless Children and Youth; ALN 84.425W; Project#5218-21-2955; Grant Period – Fiscal Year Ended June 30, 2024 Significant Deficiency Compliance Requirement: Allowable Activities and Cost Principles Criteria: Per Uniform Guidance (2 CFR §200.430), payroll costs charged to federal grants must be supported by appropriate documentation reflecting actual time and effort spent on grant-related activities. Per District policy, employees are required to submit Personnel Activity Reports (PARs) to certify time worked on a federal grant. PARs are then required to be reviewed and approved by a direct supervisor. Condition: We identified seventeen (17) instances of missing or incomplete PAR forms for Title I. Six (6) out of (17) employees did not complete a PAR form. Eleven (11) out of (17) did not document supervisor review and approval. For the education stabilization fund, the District was unable to provide support for time and effort worked on the grant for eleven (11) employees. Cause: Due to significant changes in personnel and work environments of key employees, the District was unable to maintain adequate oversight over the payroll function. Effect: The District is not in compliance with federal grant requirements and District policy. Questioned Costs: None. Recommendation: We recommend the District enhance internal control measures to verify the accuracy and completeness of PARs in a timely manner. We also recommend the District conduct independent reviews of the payroll process and time and effort reporting to verify established controls are functioning as intended. District’s Response: The District’s response is included in their corrective plan.
U.S. Department of Education -Passed-through the NYS Education Department Title I Grants to Local Educational Agencies (LEAs); Assistance Listing Number (ALN) 84.010; Project # 's 0021-23-2955, 0011-23-6011, 0011-23-7200, 0011-24-2160, 0021-24-2955, Grant Period Fiscal Year Ended June 30, 2024 U.S. Department of Education -Passed-through the NYS Education Department - Education Stabilization Fund COVID-19 - Elementary and Secondary School Emergency Relief (ESSER) Fund; ALN 84.425D; Project #5891-21-2955; Grant Period - Fiscal Year Ended June 30, 2024 COVID-19 - American Rescue Plan - Elementary and Secondary School Emergency Relief (ARP ESSER) Fund; ALN 84.425U; Project 5880-21-2955, 5884-21-2955, 5883-21-2955, 5882-21- 2955; Grant Period -Fiscal Year Ended June 30, 2024 COVID-19 -American Rescue Plan -Elementary and Secondary School Emergency Relief - Homeless Children and Youth; ALN 84.425W; Project#5218-21-2955; Grant Period - Fiscal Year Ended June 30, 2024 Significant Deficiency Compliance Req uirement: Allowable Activities and Cost Principles Criteria: Per Uniform Guidance (2 CFR §200.430), payroll costs charged to federal grants must be supported by appropriate documentation reflecting actual time and effort spent on grant-related activities. Per District policy employees are required to submit Personnel Activity Reports (PARs) to certify time worked on a federal grant. PARs are then required to be reviewed and approved by a direct supervisor. Condition: We identified seventeen (17) instances of missing or incomplete PAR forms for Title I. Six (6) out of (17) employees did not complete a PAR form. Eleven (11) out of (17) did not document supervisor review and approval. For the education stabilization fund the District was unable to provide support for time and effort worked on the grant for eleven (11) employees. Cause: Due to significant changes in personnel and work environments of key employees, the District was unable to maintain adequate oversight over the payroll function. Effect: The District is not in compliance with federal grant requirements and District policy. Questioned Costs: None Recommendation: We recommend the District enhance internal control measures to verify the accuracy and completeness of PARs in a timely manner. We also recommend the District conduct independent reviews of the payroll process and time and effort reporting to verify established controls are functioning as intended. District's Response: The District agrees with this finding. The procedures that are typically followed were not in place during the 2024 school year due to staff changes but the District is back on track and following the correct protocol for the current year and going forward
A sample of ten (10) minor remodeling, renovation, or construction contracts exceeding $2,000 was selected to assess compliance with prevailing wage rate clauses. The District was unable to provide complete contract documentation, including required prevailing wage provisions, for any of the selected contracts. Cause: The District's inability to provide the necessary supporting contracts was due to a lack of familiarity with, and misinterpretation of, the prevailing wage rate requirements. Effect: Failure to maintain documentation of wage rate compliance results in noncompliance with federal grant requirements. Questioned Costs: None. Recommendation: We recommend that the District implement procedures to ensure that all federally funded construction contracts exceeding $2,000 explicitly include the required prevailing wage disclosures. District’s Response: The District’s response is included in their corrective plan.
Show full finding ▾Hide full finding ▴U.S. Department of Education – Passed-through the NYS Education Department – Education Stabilization Fund COVID-19 – Elementary and Secondary School Emergency Relief (ESSER) Fund; ALN 84.425D; Project #5891-21-2955; Grant Period – Fiscal Year Ended June 30, 2024 COVID-19 – American Rescue Plan – Elementary and Secondary School Emergency Relief (ARP- ESSER) Fund; ALN 84.425U; Project 5880-21-2955, 5884-21-2955, 5883-21-2955, 5882- 21-2955; Grant Period – Fiscal Year Ended June 30, 2024 COVID-19 – American Rescue Plan – Elementary and Secondary School Emergency Relief - Homeless Children and Youth; ALN 84.425W; Project#5218-21-2955; Grant Period – Fiscal Year Ended June 30, 2024 Significant Deficiency Compliance Requirement: Special Tests – Wage Rate Requirements Criteria: Recipients (States or SEAs) and subrecipients (including LEAs) utilizing Education Stabilization Funds for minor remodeling, renovation, or construction contracts exceeding $2,000 and involving laborers or mechanics must comply with Davis-Bacon prevailing wage requirements. Condition: A sample of ten (10) minor remodeling, renovation, or construction contracts exceeding $2,000 was selected to assess compliance with prevailing wage rate clauses. The District was unable to provide complete contract documentation, including required prevailing wage provisions, for any of the selected contracts. Cause: The District's inability to provide the necessary supporting contracts was due to a lack of familiarity with, and misinterpretation of, the prevailing wage rate requirements. Effect: Failure to maintain documentation of wage rate compliance results in noncompliance with federal grant requirements. Questioned Costs: None. Recommendation: We recommend that the District implement procedures to ensure that all federally funded construction contracts exceeding $2,000 explicitly include the required prevailing wage disclosures. District’s Response: The District’s response is included in their corrective plan.
U.S. Department of Education - Passed-through the NYS Education Department - Education Stabilization Fund COVID-19 - Elementary and Secondary School Emergency Relief (ESSER) Fund; ALN 84.425D; Project #5891-21-2955; Grant Period -Fiscal Year Ended June 30, 2024 COVID-19 - American Rescue Plan - Elementary and Secondary School Emergency Relief (ARP ESSER) Fund; ALN 84.425U; Project 5880-21-2955, 5884-21-2955, 5883-21-2955, 5882-21- 2955; Grant Period -Fiscal Year Ended June 30, 2024 COVID-19 -American Rescue Plan -Elementary and Secondary School Emergency Relief - Homeless Children and Youth; ALN 84.425W; Project#5218-21-2955; Grant Period - Fiscal Year Ended June 30, 2024 Significant Deficiency Compliance Requirement: Special Tests -Wage Rate Requirements Criteria: Recipients (States or SEAs) and subrecipients (including LEAs) utilizing Education Stabilization Funds for minor remodeling, renovation, or construction contracts exceeding $2,000 and involving laborers or mechanics must comply with Davis-Bacon prevailing wage requirements. Condition: A sample of ten (10) minor remodeling, renovation, or construction contracts exceeding $2,000 was selected to assess compliance with prevailing wage rate clauses. The District was unable to provide complete contract documentation, including required prevailing wage provisions, for any of the selected contracts. Cause: The District's inability to provide the necessary supporting contracts was due to a lack of familiarity with, and misinterpretation of, the prevailing wage rate requirements. Effect: Failure to maintain documentation of Wage rate compliance results in noncompliance with federal grant requirements. Questioned Costs: None. Recommendation: We recommend that the District implement procedures to ensure that all federally funded construction contracts exceeding $2,000 explicitly include the required prevailing wage disclosures. Districts Response: The District agrees with this finding. The District will ensure that all current and future projects completed have full documentation including prevailing wage rate requirements.
FAC accepted this audit on March 27, 2024 — management decision was due September 27, 2024.
The District applied an incorrect capitalization threshold over federal expenditures, resulting in the misclassification of assets. Cause: The District did not utilize the lower of the two capitalization thresholds noted in the Districts policies. Capitalizable equipment purchased with federal funds was not properly captured at year end. Effect: The District did not capitalize expenditures that exceeded the District’s stated capitalization threshold. As such, the District did not comply with Equipment and Real Property compliance requirements in accordance with Uniform Guidance. Questioned Costs: None. Recommendation: We recommend the District review and update its policies and procedures related to capitalization thresholds. This includes ensuring that the correct threshold is applied consistently across all asset categories. We also recommend the District update their fixed asset records to include required information for capital equipment purchased with federal awards. A system of communication and review process should be implemented to ensure completeness and compliance with Uniform Guidance equipment and real property requirements. District’s Response: The District’s response is included in their corrective plan.
Show full finding ▾Hide full finding ▴U.S. Department of Education – Passed-through the NYS Education Department - Education Stabilization Fund COVID-19 – Elementary and Secondary School Emergency Relief (ESSER) Fund; ALN 84.425D; Project #5891-21-2955; Grant Period – Fiscal Year Ended June 30, 2023 COVID-19 – American Rescue Plan – Elementary and Secondary School Emergency Relief (ARP-ESSER) Fund; ALN 84.425U; Project #’s 5880-21-2955, 5884-21-2955, 5883-21-2955, 5882-21-2955; Grant Period – Fiscal Year Ended June 30, 2023 Significant Deficiency Compliance Requirement: Equipment/Real Property Management Criteria: The District did not adhere to the capitalization threshold requirements outlined in the Uniform Guidance (2 CFR 200.1) for the capitalization of assets. In addition, 2 CFR section 200.313(d)(1), requires an entity to retain detailed records such as a description of the property/equipment, a serial number or identification number, the source of funding (including the federal award identification number), who holds title, acquisition date, cost of the property/equipment, percentage of federal participation in the project costs for the federal award under which the property/equipment was acquired, the location, use and condition of the property/equipment, and ultimate disposition data. A physical inventory of the property and equipment must be taken, and the results reconciled with the property records at least once every two years. Condition: The District applied an incorrect capitalization threshold over federal expenditures, resulting in the misclassification of assets. Cause: The District did not utilize the lower of the two capitalization thresholds noted in the Districts policies. Capitalizable equipment purchased with federal funds was not properly captured at year end. Effect: The District did not capitalize expenditures that exceeded the District’s stated capitalization threshold. As such, the District did not comply with Equipment and Real Property compliance requirements in accordance with Uniform Guidance. Questioned Costs: None. Recommendation: We recommend the District review and update its policies and procedures related to capitalization thresholds. This includes ensuring that the correct threshold is applied consistently across all asset categories. We also recommend the District update their fixed asset records to include required information for capital equipment purchased with federal awards. A system of communication and review process should be implemented to ensure completeness and compliance with Uniform Guidance equipment and real property requirements. District’s Response: The District’s response is included in their corrective plan.
The District accepts the findings as reported. The School Business Official along with the District's Purchasing Agent will review the applicable policy(ies) and procedures and make recommendations for the same, where needed. Until such updates are made, the School Business Official will ensure all that needs to be aware of teh capitalization policy and procedures are made aware.
2022-003
The District did not maintain supporting documentation for ten out of ten students who left during the District during the 2022/2023 school year. Cause: The District did not take timely action to obtain and maintain support for the removal of students from the regulatory adjusted cohort when reporting graduation rate data. Effect: The District is not in compliance with the high school graduation rate compliance requirement. Questioned Costs: None. Recommendation: We recommend the District develop a system to maintain the appropriate documentation to support the removal of a student from the regulatory adjusted cohort when reporting graduation rate data. District’s Response: The District’s response is included in their corrective plan.
Show full finding ▾Hide full finding ▴U.S. Department of Education – Passed-through the NYS Education Department Title I Grants to Local Educational Agencies (LEAs); Assistance Listing Number (ALN) 84.010; Project #’s 0021-23-2955, 0011-23-2210, 0011-22-2210, 0011-23-7200, 0011-22-7200, 0011-23-8118, 0011-23-6011, 0011-22-6011; Grant Period – Fiscal Year Ended June 30, 2023 Significant Deficiency Compliance Requirement: Special Tests and Provisions - High School Graduation Rate Criteria: According to the OMB Compliance Supplement, the District is required to report graduation rate data using the four-year adjusted cohort rate, or one or more extended-year adjusted cohort rates. To remove a student from the cohort, the District is required to confirm, in writing, that the student transferred out, emigrated to another country, transferred to a prison or juvenile facility, or is deceased. To confirm that a student transferred out, the school or LEA must have official written documentation that the student enrolled in another school or in an educational program that culminates in the award of a regular high school diploma. Condition: The District did not maintain supporting documentation for ten out of ten students who left during the District during the 2022/2023 school year. Cause: The District did not take timely action to obtain and maintain support for the removal of students from the regulatory adjusted cohort when reporting graduation rate data. Effect: The District is not in compliance with the high school graduation rate compliance requirement. Questioned Costs: None. Recommendation: We recommend the District develop a system to maintain the appropriate documentation to support the removal of a student from the regulatory adjusted cohort when reporting graduation rate data. District’s Response: The District’s response is included in their corrective plan.
The District agrees with the finding. The District's Registration and Attendance apparatus is undergoing a "makeover" as we speak under the guidance of the Superintendent of Schools such that this will not be a finding going forward.
2022-001, 2021-002, 2020-003, 2019-004
FAC accepted this audit on March 30, 2023 — management decision was due September 30, 2023.
The District did not maintain supporting documentation for six out of forty student exits tested during the 2021/2022 school year. Cause: The District did not take timely action to obtain and maintain support for the removal of students from the regulatory adjusted cohort when reporting graduation rate data. Effect: The District is not in compliance with the high school graduation rate compliance requirement. Questioned Costs: None. Recommendation: We recommend the District develop a system to maintain the appropriate documentation to support the removal of a student from the regulatory adjusted cohort when reporting graduation rate data. District?s Response:The District?s response is included in their corrective plan.
Show full finding ▾Hide full finding ▴U.S. Department of Education ? Passed-through the NYS Education Department Title I Grants to Local Educational Agencies (LEAs); Assistance Listing Number (ALN) 84.010; Project #?s 0021-22-2955, 0011-21-2210, 0011-22-2210, 0011-21-7200, 0011-22-7200, 0011-21-2710, 0011-22-2710; Grant Period ? Fiscal Year Ended June 30, 2022 Significant Deficiency Compliance Requirement: Special Tests and Provisions- High School Graduation Rate Criteria: According to the OMB Compliance Supplement, the District is required to report graduation rate data using the four-year adjusted cohort rate, or one or more extended-year adjusted cohort rates. To remove a student from the cohort, the District is required to confirm, in writing, that the student transferred out, emigrated to another country, transferred to a prison or juvenile facility, or is deceased. To confirm that a student transferred out, the school or LEA must have official written documentation that the student enrolled in another school or in an educational program that culminates in the award of a regular high school diploma. Condition: The District did not maintain supporting documentation for six out of forty student exits tested during the 2021/2022 school year. Cause: The District did not take timely action to obtain and maintain support for the removal of students from the regulatory adjusted cohort when reporting graduation rate data. Effect: The District is not in compliance with the high school graduation rate compliance requirement. Questioned Costs: None. Recommendation: We recommend the District develop a system to maintain the appropriate documentation to support the removal of a student from the regulatory adjusted cohort when reporting graduation rate data. District?s Response:The District?s response is included in their corrective plan.
FINDING # 2022-001 (REPEAT FINDING OF #2021-001) U.S. Department of Education ? Passed-through the NYS Education Department Title I Grants to Local Educational Agencies (LEAs); Assistance Listing Number (ALN) 84.010; Project #?s 0021-22- 2955, 0011-21-2210, 0011-22-2210, 0011-21-7200, 0011-22-7200, 0011-21- 2710, 0011-22-2710; Grant Period ? Fiscal Year Ended June 30, 2022 Significant Deficiency Compliance Requirement: Special Tests and Provisions- High School Graduation Rate Criteria: According to the OMB Compliance Supplement, the District is required to report graduation rate data using the four-year adjusted cohort rate, or one or more extended-year adjusted cohort rates. To remove a student from the cohort, the District is required to confirm, in writing, that the student transferred out, emigrated to another country, transferred to a prison or juvenile facility, or is deceased. To confirm that a student transferred out, the school or LEA must have official written documentation that the student enrolled in another school or in an educational program that culminates in the award of a regular high school diploma. Condition: The District did not maintain supporting documentation for six out of forty student exits tested during the 2021/2022 school year. Cause: The District did not take timely action to obtain and maintain support for the removal of students from the regulatory adjusted cohort when reporting graduation rate data. Effect: The District is not in compliance with the high school graduation rate compliance requirement. Questioned Costs: None. Recommendation: We recommend the District develop a system to maintain the appropriate documentation to support the removal of a student from the regulatory adjusted cohort when reporting graduation rate data. District?s Response: Implementation Plan of Action: The District agrees with these findings. The Administration will reinforce with the school district personnel the importance of maintaining all student related documentation. Implementation Date: March 30, 2023 Person Responsible for the Implementation: Mr. Paul Sibblies, the School Principal is responsible for overseeing the staff members who are responsible for maintaining student documentation.
2021-001
While the District did meet the necessary requirements for the compliance standards based on the amounts reported within the calculator, the District did not maintain supporting documentation for the maintenance of effort calculator for compliance for actual amounts for the 2020/2021 fiscal year and thus, the District was unable to substantiate various amounts reported within the calculator. Cause: Due to turnover of multiple positions at the District, the District did not maintain the supporting documentation used to substantiate the amounts reported in the maintenance of effort calculator for compliance. Effect: The District did not maintain the supporting documentation used to substantiate the amounts reported in the maintenance of effort calculator for compliance. Questioned Costs: None. Recommendation: We recommend the District develop a system of internal controls to maintain support for the maintenance of effort calculator for compliance. District?s Response: The District?s response is included in their corrective plan.
Show full finding ▾Hide full finding ▴U.S. Department of Education ? Passed-through the NYS Education Department Special Education - Grants to States (IDEA, Part B); ALN 84.027; Project #0032-22-0877; Grant Period ? Fiscal Year Ended June 30, 2022 Special Education - Preschool Grants (IDEA Preschool); ALN 84.173; Project #0033-22-0877; Grant Period ? Fiscal Year Ended June 30, 2022 Significant Deficiency Compliance Requirement: Level of Effort Criteria: According to the OMB Compliance Supplement, IDEA Part B funds received by a school district cannot be used, except under certain limited circumstances, to reduce the level of expenditures for the education of children with disabilities made by the school district from local funds, or a combination of State and local funds, below the level of those expenditures for the preceding fiscal year. To meet this requirement, school districts must meet (1) the eligibility standard and (2) the compliance standard. Condition: While the District did meet the necessary requirements for the compliance standards based on the amounts reported within the calculator, the District did not maintain supporting documentation for the maintenance of effort calculator for compliance for actual amounts for the 2020/2021 fiscal year and thus, the District was unable to substantiate various amounts reported within the calculator. Cause: Due to turnover of multiple positions at the District, the District did not maintain the supporting documentation used to substantiate the amounts reported in the maintenance of effort calculator for compliance. Effect: The District did not maintain the supporting documentation used to substantiate the amounts reported in the maintenance of effort calculator for compliance. Questioned Costs: None. Recommendation: We recommend the District develop a system of internal controls to maintain support for the maintenance of effort calculator for compliance. District?s Response: The District?s response is included in their corrective plan.
FINDING # 2022-002 (REPEAT FINDING OF #2021-002, 2020-003, and 2019-004) U.S. Department of Education ? Passed-through the NYS Education Department Special Education - Grants to States (IDEA, Part B); ALN 84.027; Project #0032-22-0877; Grant Period ? Fiscal Year Ended June 30, 2022 Special Education - Grants to States (IDEA Preschool); ALN 84.173; Project #0033-22-0877; Grant Period ? Fiscal Year Ended June 30, 2022 Significant Deficiency Compliance Requirement: Level of Effort Criteria: According to the OMB Compliance Supplement, IDEA Part B funds received by a school district cannot be used, except under certain limited circumstances, to reduce the level of expenditures for the education of children with disabilities made by the school district from local funds, or a combination of State and local funds, below the level of those expenditures for the preceding fiscal year. To meet this requirement, school districts must meet (1) the eligibility standard and (2) the compliance standard. Condition: The District did not maintain supporting documentation for the maintenance of effort calculator for compliance for actual amounts for the 2020/2021 fiscal year and thus, the District was unable to substantiate various amounts reported within the calculator. Cause: Due to turnover of multiple positions at the District, the District did not maintain the supporting documentation used to substantiate the amounts reported in the maintenance of effort calculator for compliance. Effect: The District did not maintain the supporting documentation used to substantiate the amounts reported in the maintenance of effort calculator for compliance. Questioned Costs: None. Recommendation: We recommend the District develop a system of internal controls to maintain support for the maintenance of effort calculator for compliance. District?s Response: Implementation Plan of Action: The District agrees with these findings; had recognized this matter prior to the start of this audit and took corrective action for maintenance of effort calculator?s. Going forward the business official will file the maintenance of effort reports which will reconcile with the ST-3. Implementation Date: March 30, 2023 Person Responsible for the Implementation: Richard Snyder, the School Business Official is responsible for the implementation of this policy and procedure.
2021-002
During our audit, we noted the District?s fixed asset records were incomplete relating to five assets acquired with federal grant funding that did not appear in the fixed asset records. Cause: Several equipment items purchased with federal funds were not appropriately captured as fixed asset additions and thus, were not included within the District?s fixed asset records. Effect: The District?s fixed asset records are incomplete and thus, fixed assets purchased with federal funds may not be properly safeguarded and the District may not be in compliance with the aforementioned federal regulations. Questioned Costs: None. Recommendation: We recommend the District update their fixed asset records to include required information for assets purchased with federal awards and that a system of communication and a review process be implemented to ensure completeness and accuracy of fixed asset records. District?s Response: The District?s response is included in their corrective plan.
Show full finding ▾Hide full finding ▴Education Stabilization Fund COVID-19 ? Elementary and Secondary School Emergency Relief Fund; ALN 84.425D; Project #5891-21-2955; Grant Period ? Fiscal Year Ended June 30, 2022 COVID-19 ? Governor?s Emergency Education Relief Fund; ALN 84.425C; Project #5896-21-2955; Grant Period ? Fiscal Year Ended June 30, 2022 COVID-19 ? American Rescue Plan ? Elementary and Secondary School Emergency Relief (ARP ESSER); ALN 84.425U; Project #?s 5880-21-2955, 5884-21-2955; Grant Period ? Fiscal Year Ended June 30, 2022 Significant Deficiency Compliance Requirement: Equipment/Real Property Management Criteria: According to 2 CFR section 200.313(d)(1), detailed property records must be maintained for equipment acquired under a federal grant award. Records should include a description of the property, a serial number or identification number, the source of funding (including the federal award identification number), who holds title, the acquisition date, cost of the property, percentage of federal participation in the project costs for the federal award under which the property was acquired, the location, use and condition of the property, and ultimate disposition data. Condition: During our audit, we noted the District?s fixed asset records were incomplete relating to five assets acquired with federal grant funding that did not appear in the fixed asset records. Cause: Several equipment items purchased with federal funds were not appropriately captured as fixed asset additions and thus, were not included within the District?s fixed asset records. Effect: The District?s fixed asset records are incomplete and thus, fixed assets purchased with federal funds may not be properly safeguarded and the District may not be in compliance with the aforementioned federal regulations. Questioned Costs: None. Recommendation: We recommend the District update their fixed asset records to include required information for assets purchased with federal awards and that a system of communication and a review process be implemented to ensure completeness and accuracy of fixed asset records. District?s Response: The District?s response is included in their corrective plan.
FINDING # 2022-003 Education Stabilization Fund COVID-19 ? Elementary and Secondary School Emergency Relief Fund; ALN 84.425D; Project #5891-21-2955; Grant Period ? Fiscal Year Ended June 30, 2022 COVID-19 ? Governor?s Emergency Education Relief Fund; ALN 84.425C; Project #5896-21-2955; Grant Period ? Fiscal Year Ended June 30, 2022 COVID-19 ? American Rescue Plan ? Elementary and Secondary School Emergency Relief (ARP ESSER); ALN 84.425U; Project #?s 5880-21-2955, 5884-21-2955; Grant Period ? Fiscal Year Ended June 30, 2022 Significant Deficiency Compliance Requirement: Equipment/Real Property Management Criteria: According to 2 CFR section 200.313(d)(1), detailed property records must be maintained for equipment acquired under a federal grant award. Records should include a description of the property, a serial number or identification number, the source of funding (including the federal award identification number), who holds title, the acquisition date, cost of the property, percentage of federal participation in the project costs for the federal award under which the property was acquired, the location, use and condition of the property, and ultimate disposition data. Condition: During our audit, we noted the District?s fixed asset records were incomplete relating to five assets acquired with federal grant funding that did not appear in the fixed asset records. Cause: Several equipment items purchased with federal funds were not appropriately captured as fixed asset additions and thus, were not included within the District?s fixed asset records. Effect: The District?s fixed asset records are incomplete and thus, fixed assets purchased with federal funds may not be properly safeguarded and the District may not be in compliance with the aforementioned federal regulations. Questioned Costs: None. Recommendation: We recommend the District update their fixed asset records to include required information for assets purchased with federal awards and that a system of communication and a review process be implemented to ensure completeness and accuracy of fixed asset records. District?s Response: Implementation Plan of Action: The District agrees with these findings. Prior to the commencement of this audit Richard Snyder, the School Business Official recognized this issue and immediately took corrective action by engaging in an RFP to contract with a qualified vendor. This qualified vendor will be responsible to conduct a full appraisal of all fixed assets, including tagging and compiling a list of all the fixed assets. This vendor will also be responsible to ensure that all new fixed assets will be tagged timely, and inventory list will be updated and maintained in accordance with regulations. Implementation Date: By June 30, 2023 Person Responsible for the Implementation: Richard Snyder, the School Business Official is responsible for the implementation of this plan.
FAC accepted this audit on September 15, 2022 — management decision was due March 15, 2023.
The District did not maintain supporting documentation for one out of forty student transfers tested during the 2020/2021 school year. Cause: The District did not take timely action to maintain support for the removal of one student from the regulatory adjusted cohort when reporting graduation rate data. Effect: The District is not in compliance with the high school graduation rate compliance requirement. Recommendation: We recommend the District develop a system to maintain the appropriate supporting documentation to support the removal of a student from the regulatory adjusted cohort when reporting graduation rate data. District's Response: The District's response is included in their corrective plan.
Show full finding ▾Hide full finding ▴U.S. Department of Education ? Passed-through the NYS Education Department Title I Grants to Local Education Agencies: ALN 84.010; Project #0021-21-2955; Grant Period ? Fiscal Year Ended June 30, 2021 Significant Deficiency Criteria: According to the OMB Compliance Supplement, the District is required to report graduation rate data using the four-year adjusted cohort rate, or one or more extended-year adjusted cohort rates. To remove a student from the cohort, the District is required to confirm, in writing, that the student transferred out, emigrated to another country, transferred to a prison or juvenile facility, or is deceased. To confirm that a student transferred out, the school or LEA must have official written documentation that the student enrolled in another school or in an educational program that culminates in the award of a regular high school diploma. Condition: The District did not maintain supporting documentation for one out of forty student transfers tested during the 2020/2021 school year. Cause: The District did not take timely action to maintain support for the removal of one student from the regulatory adjusted cohort when reporting graduation rate data. Effect: The District is not in compliance with the high school graduation rate compliance requirement. Recommendation: We recommend the District develop a system to maintain the appropriate supporting documentation to support the removal of a student from the regulatory adjusted cohort when reporting graduation rate data. District's Response: The District's response is included in their corrective plan.
FINDING #2021-001 U.S. Department of Education ? Passed through the NYS Education Department Title I Grants to Local Education Agencies: ALN 84.010; Project #0021-21-2955; Grant Period ? Fiscal Year Ended June 30, 2021 Significant Deficiency Criteria: According to the OMB Compliance Supplement, the District is required to report graduation rate data using the four-year adjusted cohort rate, or one or more extended-year adjusted cohort rates. To remove a student from the cohort, the District is required to confirm, in writing, that the student transferred out, emigrated to another country, transferred to a prison or juvenile facility, or is deceased. To confirm that a student transferred out, the school or LEA must have official written documentation that the student enrolled in another school or in an educational program that culminates in the award of a regular high school diploma. Condition: The District did not maintain supporting documentation for one out of forty student transfers tested during the 2020/2021 school year. Cause: The District did not take timely action to maintain support for the removal of some students from the regulatory adjusted cohort when reporting graduation rate data. Effect: The District is not in compliance with the high school graduation rate compliance requirement. Recommendation: We recommend the District develop a system to maintain the appropriate supporting documentation to support the removal of a student from the regulatory adjusted cohort when reporting graduation rate data. District?s Response: Implementation Plan of Action: The District agrees with this finding. The school business official will reinforce with school personnel the importance of properly securing and maintaining all student related documentation related to the removal of students from regulatory adjusted cohorts when reporting graduation rate data. Implementation Date: October 1, 2022 Person Responsible for the Implementation: Mr. Paul Sibblies, School Principal, is responsible for overseeing the staff members who are the custodians for student documentation.
The District did not maintain supporting documentation for the maintenance of effort calculator for eligibility for budgeted amounts for the 2020/21 fiscal year and could not provide the maintenance of effort calculator for compliance for actual amounts for the 2019/2020 fiscal year. Cause: The District did not take timely action to maintain support to substantiate amounts for the maintenance of effort calculator. Effect: The District did not maintain necessary support to substantiate amounts for the maintenance of effort calculator for eligibility and could not provide the maintenance of effort calculator for compliance. Recommendation: We recommend the District develop a system to maintain support for the maintenance of effort calculator for eligibility for each year as well as complete the maintenance of effort calculator for compliance. District's Response: The District's response is included in their corrective plan.
Show full finding ▾Hide full finding ▴U.S. Department of Education ? Passed-through the NYS Education Department Special Education Grants to States (IDEA, Part B); ALN 84.027; Project #0032-21-0877; Grant Period ? Fiscal Year Ended June 30, 2021 Special Education Preschool Grants (IDEA Preschool); ALN 84.173; Project #0033-21-0877; Grant Period ? Fiscal Year Ended June 30, 2021 Significant Deficiency Criteria: According to the OMB Compliance Supplement, IDEA Part B funds received by a school district cannot be used, except under certain limited circumstances, to reduce the level of expenditures for the education of children with disabilities made by the school district from local funds, or a combination of State and local funds, below the level of those expenditures for the preceding fiscal year. To meet this requirement, school districts must meet (1) the eligibility standard and (2) the compliance standard. Condition: The District did not maintain supporting documentation for the maintenance of effort calculator for eligibility for budgeted amounts for the 2020/21 fiscal year and could not provide the maintenance of effort calculator for compliance for actual amounts for the 2019/2020 fiscal year. Cause: The District did not take timely action to maintain support to substantiate amounts for the maintenance of effort calculator. Effect: The District did not maintain necessary support to substantiate amounts for the maintenance of effort calculator for eligibility and could not provide the maintenance of effort calculator for compliance. Recommendation: We recommend the District develop a system to maintain support for the maintenance of effort calculator for eligibility for each year as well as complete the maintenance of effort calculator for compliance. District's Response: The District's response is included in their corrective plan.
FINDING #2021-002 (REPEAT FINDING OF FINDING #2020-003 AND #2019-004) U.S. Department of Education ? Passed through the NYS Education Department Special Education Grants to States (IDEA, Part B); ALN 84.027; Project #0032-21-0877; Grant Period ? Fiscal Year Ended June 30, 2021 Special Education Preschool Grants (IDEA Preschool); ALN 84.173; Project #0033-21-0877; Grant Period ? Fiscal Year Ended June 30, 2021 Significant Deficiency Criteria: According to the OMB Compliance Supplement, IDEA Part B funds received by a school district cannot be used, except under certain limited circumstances, to reduce the level or expenditures for the education of children with disabilities made by the school district from local funds, or a combination of State and local funds, below the level of those expenditures for the preceding fiscal year. Condition: The District did not maintain supporting documentation for the maintenance of effort calculator for eligibility for budgeted amounts for the 2020/21 fiscal year and could not provide the maintenance of effort calculation for compliance for actual amounts for the 2019/2020 fiscal year. Cause: The District did not take timely action to maintain support to substantiate amounts for the maintenance of effort calculator. Effect: The District did not maintain necessary support to substantiate amounts for the maintenance of effort calculator for eligibility and could not provide the maintenance of effort calculation for compliance. Recommendation: We recommend the District develop a system to maintain support for the maintenance of effort calculator for eligibility for each year as well as complete the maintenance of effort calculator for compliance. District?s Response: Implementation Plan of Action: The District agrees with these finding. The school business official recognized this issue during the summer of 2021 and immediately put corrective measures in place. The school business official will make sure all MOE calculators are submitted timely and that they reconcile to respective budget and ST-3 documentation. Implementation Date: September 1, 2021 Person Responsible for the Implementation: Mr. Richard Snyder, School Business Official
2020-003
FAC accepted this audit on April 7, 2021 — management decision was due October 7, 2021.
The District did not establish written policies or procedures for procurement as outlined in the Uniform Guidance. Cause: The District did not take timely action to complete the required update. Effect: The District?s purchases were not made in accordance with the procurement standards as outlined in the Uniform Guidance. Recommendation: We recommend the District develop written procurement policies and procedures that contain all the required information contained in the Uniform Guidance, to ensure their purchases under federal awards are made 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 # 2020-001 (REPEAT FINDING OF FINDING #2019-003) U.S. Department of Education ? Passed-through the NYS Education Department Special Education Grants to States (IDEA, Part B); CFDA No. 84.027; Project #0032-20-0877; Grant Period ? Fiscal Year Ended June 30, 2020 Special Education Preschool Grants (IDEA Preschool); CFDA No. 84.173; Project #0033-20-0877; Grant Period ? Fiscal Year Ended June 30, 2020 Significant Deficiency Criteria: According to Uniform Guidance Section 200.317 Procurement by States, non-federal entities other than states are required to follow the procurement standards set out in Section 200.318 through 200.326, which include using their own documented procurement policies and procedures, which reflect all applicable state and local laws and regulations, provided that they conform to applicable Federal statutes, and the Uniform Guidance standards contained in those sections. Condition: The District did not establish written policies or procedures for procurement as outlined in the Uniform Guidance. Cause: The District did not take timely action to complete the required update. Effect: The District?s purchases were not made in accordance with the procurement standards as outlined in the Uniform Guidance. Recommendation: We recommend the District develop written procurement policies and procedures that contain all the required information contained in the Uniform Guidance, to ensure their purchases under federal awards are made in compliance with the Uniform Guidance. District?s Response: The District?s response is included in their corrective plan.
District?s Response: Implementation Plan of Action: The District has established written policies and procedures for procurement as outlined in the Uniform Grants Guidance manual. The District will ensure that purchases are made in accordance with procurement standards as outlined in the Uniform Grants Guidance manual under Section 200.318 through 200.326 on a current and prospective basis. Implementation Date: The implementation date for this finding will be in place by June 30, 2021. Person Responsible for the Implementation: Mr. Deodat Somaiah, School Business Official, is responsible for the implementation of this policy and procedure.
2019-003
The District did not establish written policies or procedures for the support of the salaries and wages charged to federal awards, and as a result we noted 2 out of 10 contract employees tested for Title I grants had no payroll certification forms and 1 out of 14 employees were missing employee signatures for the special education grant payroll certifications. Cause: The District did not take timely action to establish written policies or procedures for the support of the salaries and wages charged to federal awards. Effect: The District?s salaries charged to the grants were not supported in compliance with the Uniform Guidance. Recommendation: We recommend the District develop written policies and procedures to follow 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 # 2020-002 (REPEAT FINDING OF FINDING #2019-002) U.S. Department of Education ? Passed-through the NYS Education Department Special Education Grants to States (IDEA, Part B); CFDA No. 84.027; Project #0032-20-0877; Grant Period ? Fiscal Year Ended June 30, 2020 Special Education Preschool Grants (IDEA Preschool); CFDA No. 84.173; Project #0033-20-0877; Grant Period ? Fiscal Year Ended June 30, 2020 Title I Grants to Local Educational Agencies; CFDA No. 84.010; Project # 0021-20-2955, 0011-20-2210, 0011-20-2710; Grant Period ? Fiscal Year Ended June 30, 2020 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, and as a result we noted 2 out of 10 contract employees tested for Title I grants had no payroll certification forms and 1 out of 14 employees were missing employee signatures for the special education grant payroll certifications. Cause: The District did not take timely action to establish written policies or procedures for the support of the salaries and wages charged to federal awards. Effect: The District?s salaries charged to the grants were not supported in compliance with the Uniform Guidance. Recommendation: We recommend the District develop written policies and procedures to follow 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.
District?s Response: Implementation Plan of Action: The District has established written policies and procedures as outlined in the Uniform Grants Guidance manual. With respect to Section 200.430 Compensation ? Personal Services, the District will ensure that the support of salaries and wages will be substantiated as charged to federal awards for all grants inclusive of Title I grants as cited in this finding. These policies and procedures are currently being implemented within the District. Implementation Date: The implementation date for this finding will be in place by June 30, 2021. Person Responsible for the Implementation: Mr. Deodat Somaiah, School Business Official, Mr. Carl Baldini, Special Education Director, and Ms. Winsome Ware, District Treasurer, will be responsible for this implementation.
2019-002
The District did not maintain supporting documentation for the maintenance of effort calculator for eligibility for budgeted amounts for the 2019/20 fiscal year and could not provide the maintenance of effort calculator for compliance for actual amounts for the 2018/19 fiscal year. Cause: The District did not take timely action to maintain support to substantiate amounts for the maintenance of effort calculator. Effect: The District did not maintain necessary support to substantiate amounts for the maintenance of effort calculator for eligibility and could not provide the maintenance of effort calculator for compliance. Recommendation: We recommend the District develop a system to maintain support for the maintenance of effort calculator for eligibility for each year as well as complete the maintenance of effort calculator for compliance. District?s Response: The District?s response is included in their corrective plan.
Show full finding ▾Hide full finding ▴FINDING # 2020-003 (REPEAT FINDING OF FINDING #2019-004) U.S. Department of Education ? Passed-through the NYS Education Department Special Education Grants to States (IDEA, Part B); CFDA No. 84.027; Project #0032-20-0877; Grant Period ? Fiscal Year Ended June 30, 2020 Special Education Preschool Grants (IDEA Preschool); CFDA No. 84.173; Project #0033-20-0877; Grant Period ? Fiscal Year Ended June 30, 2020 Significant Deficiency Criteria: According to the OMB Compliance Supplement, IDEA Part B funds received by a school district cannot be used, except under certain limited circumstances, to reduce the level of expenditures for the education of children with disabilities made by the school district from local funds, or a combination of State and local funds, below the level of those expenditures for the preceding fiscal year. To meet this requirement, school districts must meet (1) the eligibility standard and (2) the compliance standard. Condition: The District did not maintain supporting documentation for the maintenance of effort calculator for eligibility for budgeted amounts for the 2019/20 fiscal year and could not provide the maintenance of effort calculator for compliance for actual amounts for the 2018/19 fiscal year. Cause: The District did not take timely action to maintain support to substantiate amounts for the maintenance of effort calculator. Effect: The District did not maintain necessary support to substantiate amounts for the maintenance of effort calculator for eligibility and could not provide the maintenance of effort calculator for compliance. Recommendation: We recommend the District develop a system to maintain support for the maintenance of effort calculator for eligibility for each year as well as complete the maintenance of effort calculator for compliance. District?s Response: The District?s response is included in their corrective plan.
District?s Response: Implementation Plan of Action: The District will maintain supporting documentation for the maintenance of effort calculator for eligibility of budgeted amounts for each fiscal year and will be compliant with the statutory requirement for IDEA Part B funds received by the District. The District will implement the requirement for the maintenance of effort calculator finding by June 30, 2021. Implementation Date: The implementation date for this finding will be in place by June 30, 2021. Person Responsible for the Implementation: Mr. Deodat Somaiah, School Business Official, and Ms. Winsom Ware, District Treasurer, will be responsible for this implementation.
2019-004
The District did not provide sufficient documentation to verify the ST-3 agrees to expenditures reported on the financial statements or books and records of the District. Cause: The District did not maintain documentation to substantiate amounts reflected on the Form ST-3. Effect: The District?s maintenance of effort calculator calculated by the State may be incorrect. Recommendation: We recommend the District develop a system to report an accurate ST-3 to the State. We also recommend the District officials contact NYSED to verify procedures to file a revised calculation, if considered necessary. District?s Response: The District?s response is included in their corrective plan.
Show full finding ▾Hide full finding ▴FINDING # 2020-004 (REPEAT FINDING OF FINDING #2019-005) U.S. Department of Education ? Passed-through the NYS Education Department Title I Grants to Local Educational Agencies; CFDA No. 84.010; Project #0021-20-2955, 0011-20-2210, 0011-20-2710; Grant Period ? Fiscal Year Ended June 30, 2020 Significant Deficiency Criteria: According to the OMB Compliance Supplement, a Local Educational Agency may receive funds under an applicable program only if the State Educational Agency finds that the combined fiscal effort per student or the aggregate expenditures of the Local Educational Agency from the State and local funds for free public education for the preceding year was not less than 90 percent of the combined fiscal effort or aggregate expenditures for the second preceding year, unless specifically waived by Department of Education. The District reports their expenditures to New York State by completing the Annual Financial Report (ST-3). Condition: The District did not provide sufficient documentation to verify the ST-3 agrees to expenditures reported on the financial statements or books and records of the District. Cause: The District did not maintain documentation to substantiate amounts reflected on the Form ST-3. Effect: The District?s maintenance of effort calculator calculated by the State may be incorrect. Recommendation: We recommend the District develop a system to report an accurate ST-3 to the State. We also recommend the District officials contact NYSED to verify procedures to file a revised calculation, if considered necessary. District?s Response: The District?s response is included in their corrective plan.
District?s Response: Implementation Plan of Action: The District fund balance in the current year was verified to the ST-3 and is in agreement with the expenditures reported on the financial statements or books and records of the District. The District will provide the additional support needed for the MOE calculator and continue to implement this standard and will be in compliance with this procedure by June 30, 2021 on a current and prospective basis. Implementation Date: The implementation date for this finding will be in place by June 30, 2021. Person Responsible for the Implementation: Mr. Deodat Somaiah, School Business Official, and Ms. Winsom Ware, District Treasurer, will be responsible for this implementation.
2019-005
The District did not provide sufficient documentation to verify reports for reimbursement by meal type that reconcile to New York State Education Department claims reports for 2 out of 4 monthly claims reports selected for testing. Cause: The District did not provide sufficient documentation to substantiate amounts received for reimbursement from the New York State Education Department. Effect: The District could be receiving incorrect reimbursements from the federal and state governments. Recommendation: We recommend the District maintain sufficient documentation to verify reports for reimbursement by meal type reconcile to the New York State Education department claims reports. District?s Response: The District?s response is included in their corrective plan.
Show full finding ▾Hide full finding ▴FINDING # 2020-005 U.S. Department of Agriculture ? Passed-through the NYS Education Department School Breakfast Program (Cash Assistance); CFDA No. 10.553; National School Lunch Program (Cash Assistance); CFDA No. 10.555; National School Lunch Program (Non-Cash Food Distribution); CFDA No. 10.555; Grant Period ? Fiscal Year Ended June 30, 2020 Significant Deficiency Criteria: According to the Uniform Guidance Section 200.303, non-federal entities receiving federal awards must establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Condition: The District did not provide sufficient documentation to verify reports for reimbursement by meal type that reconcile to New York State Education Department claims reports for 2 out of 4 monthly claims reports selected for testing. Cause: The District did not provide sufficient documentation to substantiate amounts received for reimbursement from the New York State Education Department. Effect: The District could be receiving incorrect reimbursements from the federal and state governments. Recommendation: We recommend the District maintain sufficient documentation to verify reports for reimbursement by meal type reconcile to the New York State Education department claims reports. District?s Response: The District?s response is included in their corrective plan.
District?s Response: Implementation Plan of Action: Due to the COVID-19 Pandemic and changes in the reporting procedure for the COVID-19 Emergency School Nutrition funding, the process used to claim reimbursable meals was not as substantial as prior years. The District will provide sufficient documentation as available for reimbursement by meal type which reconciles to the New York State Education Department in accordance with Uniform Guidance Section 200.303. Moreover, the District will ensure that all of the necessary documentation will be properly maintained, compliant, and fully implemented by June 30, 2021. Implementation Date: The implementation date for this finding will be in place by June 30, 2021. Person Responsible for the Implementation: Mr. Deodat Somaiah, School Business Official, and Ms. Winsom Ware, District Treasurer, and Ms. Laurie Dallas, Accountant, will be responsible for this implementation.
FAC accepted this audit on April 2, 2020 — management decision was due October 2, 2020.
The District did not establish written policies or procedures for the support of the salaries and wages charged to federal awards, and as a result we noted 10 out of 10 full-time employees tested for Title 1 grants had no payroll certification forms and 4 out of 14 employees were missing employee signatures for the special education grant payroll certifications. Cause: The District did not take timely action to establish written policies or procedures for the support of the salaries and wages charged to federal awards. Effect: The District?s salaries charged to the grants were not supported in compliance with the Uniform Guidance. Recommendation: We recommend the District develop written policies and procedures to follow 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 ▴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, and as a result we noted 10 out of 10 full-time employees tested for Title 1 grants had no payroll certification forms and 4 out of 14 employees were missing employee signatures for the special education grant payroll certifications. Cause: The District did not take timely action to establish written policies or procedures for the support of the salaries and wages charged to federal awards. Effect: The District?s salaries charged to the grants were not supported in compliance with the Uniform Guidance. Recommendation: We recommend the District develop written policies and procedures to follow 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 # 2019-002 U.S. Department of Education - Passed-through the NYS Education Department Special Education Grants to States (IDEA Part B); CFDA No. 84.027; Project # 0032-19-0877; Grant Period Fiscal Year Ended June 30, 2019 Special Education Preschool Grants (IDEA Preschool); CFDA No. 84.173; Project # 0033-19-0877; Grant Period-Fiscal Year Ended June 30, 2019 Title I Grants to Local Educational Agencies; CFDA No. 84.010; Project # 0021-19-2955, 0011-19-22, 0011- 19-7200; Grant Period -Fiscal Year Ended June 30, 2019 Significant Deficiency Implementation Plan of Action: The predecessor Director of Special Education, Janice Patterson-Gibson, opted for the retirement option and this position was transferred to the Assistant Director of Special Education, Mr. Carl Baldini, who was promoted to the position of Director of Special Education. Mr. Baldini was not aware of all of the rules pertaining to the Title I grants and payroll certification forms. Written policies and procedures were developed and submitted to the NYS Education Department for review and approval in connection with the Uniform Grants Guidance Manual. Additionally, the Assistant to the Assistant Superintendent for Curriculum, Christine Jordan, has been made aware of the same policies and procedures in connection with the payroll certification forms in connection with the Uniform Grants Guidance. These policies have been put into implementation. Implementation Date: The implementation date for this audit recommendation will be by June 30th, 2020. Person Responsible for the Implementation: Mr. Carl Baldini, Director of Special Education, in connection with Ms. Christine Jordan, Assistant to the Assistant Superintendent for Curriculum, will be responsible for the implementation. The School Business Official, Mr. Deodat Somaiah, CPA, will also be reviewing the payroll certification sheets and all costs associated with these grants.
The District did not establish written policies or procedures for procurement as outlined in the Uniform Guidance. Cause: The District was not aware of the July 1, 2018 deadline for updating their procurement policies and procedures as set forth in the Uniform Guidance. Effect: The District?s purchases were not made in accordance with the procurement standards outlined in the Uniform Guidance. Recommendation: We recommend the District develop written procurement policies and procedures that contain all the required information contained in the Uniform Guidance, to ensure their purchases under federal awards are made in compliance with the Uniform Guidance. We noted the District is in the process of developing written procurement policies and procedures as outlined in the Uniform Guidance. District?s Response: The District?s response is included in their corrective plan.
Show full finding ▾Hide full finding ▴Significant Deficiency Criteria: According to Uniform Guidance Section 200.317 Procurement by States, non-federal entities other than states are required to follow the procurement standards set out in Section 200.318 through 200.326, which include using their own documented procurement policies and procedures, which reflect all applicable state and local laws and regulations, provided that they conform to applicable Federal statutes, and the Uniform Guidance standards contained in those sections. Condition: The District did not establish written policies or procedures for procurement as outlined in the Uniform Guidance. Cause: The District was not aware of the July 1, 2018 deadline for updating their procurement policies and procedures as set forth in the Uniform Guidance. Effect: The District?s purchases were not made in accordance with the procurement standards outlined in the Uniform Guidance. Recommendation: We recommend the District develop written procurement policies and procedures that contain all the required information contained in the Uniform Guidance, to ensure their purchases under federal awards are made in compliance with the Uniform Guidance. We noted the District is in the process of developing written procurement policies and procedures as outlined in the Uniform Guidance. District?s Response: The District?s response is included in their corrective plan.
FINDING # 2019-003 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- 0877; Grant Period - Fiscal Year Ended June 30, 2019 Special Education Preschool Grants (IDEA Preschool); CFDA No. 84.173; Project #0033- 19-0877; Grant Period-Fiscal Year Ended June 30, 2019 Implementation Plan of Action: The predecessor Director of Special Education, Janice Patterson-Gibson opted for the retirement option and this position was transferred to the Assistant Director of Special Education, Mr. Carl Baldini, who was promoted to the position of Director of Special Education. Mr. Baldini was not aware of all of the rules pertaining to the Title I grants and payroll certification forms. Written policies and procedures were developed and submitted to the NYS Education Department for review and approval in connection with the Uniform Grants Guidance Manual. Additionally, the Assistant to the Assistant Superintendent for Curriculum, Christine Jordan, has been made aware of the same policies and procedures in connection with the payroll certification forms in connection with the Uniform Grants Guidance. These policies have been put into implementation. Implementation Date: The implementation date for this audit recommendation will be June 30th, 2020. Person responsible for the Implementation: Mr. Carl Baldini, Director or Special Education, in connection with Ms. Christine Jordan, Assistant to the Assistant Superintendent for Curriculum, will be responsible for the implementation.
The District did not maintain supporting documentation for the maintenance of effort calculator for eligibility for budgeted amounts for the 2018/19 fiscal year and could not provide the maintenance of effort calculator for compliance for actual amounts for the 2017/18 fiscal year. Cause: The District had some turnover in the business office resulting in uncertainty as to what tasks had or had not effectively been completed. Effect: The District did not maintain necessary support to substantiate amounts for the maintenance of effort calculator for eligibility and could not provide the maintenance of effort calculator for compliance. Recommendation: We recommend the District develop a system to maintain support for the maintenance of effort calculator for eligibility for each year as well as complete the maintenance of effort calculator for compliance. District?s Response: The District?s response is included in their corrective plan.
Show full finding ▾Hide full finding ▴Significant Deficiency Criteria: According to the OMB Compliance Supplement, IDEA Part B funds received by a school district cannot be used, except under certain limited circumstances, to reduce the level of expenditures for the education of children with disabilities made by the school district from local funds, or a combination of State and local funds, below the level of those expenditures for the preceding fiscal year. To meet this requirement, school districts must meet (1) the eligibility standard and (2) the compliance standard. Condition: The District did not maintain supporting documentation for the maintenance of effort calculator for eligibility for budgeted amounts for the 2018/19 fiscal year and could not provide the maintenance of effort calculator for compliance for actual amounts for the 2017/18 fiscal year. Cause: The District had some turnover in the business office resulting in uncertainty as to what tasks had or had not effectively been completed. Effect: The District did not maintain necessary support to substantiate amounts for the maintenance of effort calculator for eligibility and could not provide the maintenance of effort calculator for compliance. Recommendation: We recommend the District develop a system to maintain support for the maintenance of effort calculator for eligibility for each year as well as complete the maintenance of effort calculator for compliance. District?s Response: The District?s response is included in their corrective plan.
FINDING # 2019-004 U.S. Department of Education - Passed-through the NYS Education Department Special Education Grants to States (IDEA Part B); CFDA No. 84.027; Project #0032-19-0877: Grant Period - Fiscal Year Ended June 30, 2019 Special Education Preschool Grants (IDEA Preschool): CFDA No. 84.173; Project #0033- I9-0877; Grant Period-Fiscal Year Ended June 30, 2019 Implementation Plan of Action: The District will work on the MOE Calculations and ascertain that on a prospective basis that is managed well and submitted timely. Due to limited staff and Business Office continuity, the objectives were not managed efficiently from a compliance perspective. Implementation Date: The implementation date for this audit recommendation will be by June 30th, 2020. Person Responsible for the Implementation: Mr. Deodat Somaiah, CPA, School Business Official, Mr. Carl Baldini, Director of Special Education, in connection with the Acting Superintendent, Dr. Gina Talbert, will be responsible for the implementation.
The ST-3 filed by the District did not agree to the expenditures reported on the financial statements or books and records of the District. Cause: The District had some turnover in the business office resulting in the ST-3 to being incorrectly prepared. Effect: The District?s maintenance of effort calculator calculated by the State may be incorrect. Recommendation: We recommend the District develop a system to report an accurate ST-3 to the State. We also recommend the District officials contact NYSED to verify procedures to file a revised calculation, if considered necessary. District?s Response: The District?s response is included in their corrective plan.
Show full finding ▾Hide full finding ▴Significant Deficiency Criteria: According to the OMB Compliance Supplement, a Local Educational Agency may receive funds under an applicable program only if the State Educational Agency finds that the combined fiscal effort per student or the aggregate expenditures of the Local Educational Agency from the State and local funds for free public education for the preceding year was not less than 90 percent of the combined fiscal effort or aggregate expenditures for the second preceding year, unless specifically waived by Department of Education. The District reports their expenditures to New York State by completing the Annual Financial Report (ST-3). Condition: The ST-3 filed by the District did not agree to the expenditures reported on the financial statements or books and records of the District. Cause: The District had some turnover in the business office resulting in the ST-3 to being incorrectly prepared. Effect: The District?s maintenance of effort calculator calculated by the State may be incorrect. Recommendation: We recommend the District develop a system to report an accurate ST-3 to the State. We also recommend the District officials contact NYSED to verify procedures to file a revised calculation, if considered necessary. District?s Response: The District?s response is included in their corrective plan.
FINDING# 2019-005 U.S. Department of Education - Passed-through the NYS Education Department Title I Grants to Local Educational Agencies; CFDA No. 84-10; Project #0021-19-2955, 0011-19-2210, 0011-19-7200; Grant Period -Fiscal Year Ended June 30, 2019 Implementation Plan of Action: The ST-3 will be reviewed and corrections will be made upon the review and recommendations of the Auditors, R.S. Abrams, during the audit and their reported findings. The District will continuously monitor ST-3 filings to ensure full compliance with data input and verification with NYSED to match the reported data from the external auditor?s final report. The input of all departments will be integral in achieving this successful implementation. Implementation Date: The implementation date for this audit recommendation will be by June 30th, 2020. Person Responsible for the Implementation: Mr. Deodat Somaiah, CPA, School Business Official, and the Acting Superintendent, Dr. Gina Talbert, will be responsible for the implementation.
FAC accepted this audit on March 21, 2019 — management decision was due September 21, 2019.
FAC accepted this audit on March 8, 2018 — management decision was due September 8, 2018.
FAC accepted this audit on February 5, 2017 — management decision was due August 5, 2017.
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