EIN: 116001737
UEI: Z6R3NAGN35M4
Audited by: R.S. ABRAMS & CO., LLP
Oversight agency: 84 [Department of Education]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 12, 2025. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by June 12, 2026 (80 days ago).
What is a management decision? →FAC accepted this audit on October 28, 2024 — management decision was due April 28, 2025.
FAC accepted this audit on February 12, 2024 — management decision was due August 12, 2024.
FAC accepted this audit on January 26, 2023 — management decision was due July 26, 2023.
FAC accepted this audit on March 29, 2022 — management decision was due September 29, 2022.
During our audit we noted the monthly claims for reimbursement are not compared to reports from the point of sale (?POS?) system/manual meals served tally sheets by an individual other than the preparer of the claims report. Cause: A second review of monthly claims for reimbursement will provide additional assurance that claims are based on actual meals served. Effect: Claims for reimbursement may not be accurately reported; as a result, payments received may not be based on actual meals served. Recommendation: We recommend that the District have an individual other than the preparer of the claims report review the reports from the POS system/manual meals served tally sheets to verify that the number of meals claimed is based on actual meals served. District?s Response: The District?s response is included in their corrective plan.
Show full finding ▾Hide full finding ▴U.S. Department of Agriculture ? Passed-through the NYS Education Department School Breakfast Program; Assistance Listing Number 10.553; Grant Period ? Fiscal Year Ended June 30, 2021 National School Lunch Program; Assistance Listing Number 10.555; Grant Period ? Fiscal Year Ended June 30, 2021 Significant Deficiency Criteria: According to 2 CFR section 200.305(b)(5), when non-federal entities are funded under the reimbursement method, the entity should pay for costs for which reimbursement was requested prior to the date of the reimbursement request. Condition: During our audit we noted the monthly claims for reimbursement are not compared to reports from the point of sale (?POS?) system/manual meals served tally sheets by an individual other than the preparer of the claims report. Cause: A second review of monthly claims for reimbursement will provide additional assurance that claims are based on actual meals served. Effect: Claims for reimbursement may not be accurately reported; as a result, payments received may not be based on actual meals served. Recommendation: We recommend that the District have an individual other than the preparer of the claims report review the reports from the POS system/manual meals served tally sheets to verify that the number of meals claimed is based on actual meals served. District?s Response: The District?s response is included in their corrective plan.
CURRENT YEAR FINDING AND RECOMMENDATION Finding # 2021-001 During the current year audit, auditors noted the monthly claims for reimbursement are not compared to reports from the point of sale (?POS?) system/manual meals served tally sheets by an individual other than the preparer of the claims report. The auditors recommend that the District have an individual other than the preparer of the claims report review the reports from the POS system/manual meals served tally sheets to verify that the number of meals claimed is based on actual meals served. Implementation Plan of Action(s): The District will assign a second business office staff member to review the work of the claims report preparer before submitting the claims report to Child Nutrition. Implementation Date: March 2022 Person(s) Responsible for Implementation: Jennifer Segui, Assistant Business Administrator and Joan Jackson, Principal Account Clerk
FAC accepted this audit on January 21, 2021 — management decision was due July 21, 2021.
FAC accepted this audit on March 2, 2020 — management decision was due September 2, 2020.
Although the District prepared Payroll Certifications Forms during the year, the percentage of time and effort attested to on the form did not agree to the allocation of salary that was charged to the grant for four out of ten employees selected for testing. Cause: The District did not verify that the salaries charged to the grant were supported by properly completed Payroll Certification Forms that reflected the time worked on the grant. Effect: The salaries for individuals who worked partially on the grants were not properly supported to be in compliance with the District?s written procedures and the Uniform Guidance. Recommendation: We recommend the District comply with their written procedures to be in compliance with the Uniform Guidance. District?s Response: The District?s response is included in their corrective plan.
Show full finding ▾Hide full finding ▴FINDING # 2019-001 U.S. Department of Education ? Passed-through the NYS Education Department Special Education Grants to States (IDEA, Part B); CFDA No. 84.027; Project #0032-19-0463; Grant Period ? Fiscal Year Ended June 30, 2019 Special Education Grants to States (IDEA Preschool); CFDA No. 84.173; Project #0033-19-0463; Grant Period ? Fiscal Year Ended June 30, 2019 Significant Deficiency Criteria: According to Uniform Guidance Section 200.430 Compensation - Personal Services, charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must comply with the established accounting policies and practices of the District, and support the distribution of salaries and wages among specific activities or cost objectives. Condition: Although the District prepared Payroll Certifications Forms during the year, the percentage of time and effort attested to on the form did not agree to the allocation of salary that was charged to the grant for four out of ten employees selected for testing. Cause: The District did not verify that the salaries charged to the grant were supported by properly completed Payroll Certification Forms that reflected the time worked on the grant. Effect: The salaries for individuals who worked partially on the grants were not properly supported to be in compliance with the District?s written procedures and the Uniform Guidance. Recommendation: We recommend the District comply with their written procedures to be in compliance with the Uniform Guidance. District?s Response: The District?s response is included in their corrective plan.
Implementation Plan of Action: The District will comply with its written procedures to follow Uniform Guidance. The Director of Pupil Personnel Services will verify the accuracy of employee time attributed to the grant upon reviewing and signing the Payroll Certification Forms. Information may be further verified during the quarterly Grant Monitoring meetings held between the Program Supervisor and the Accounting Team. Implementation Date: March 2020 Person(s) Responsible for Implementation: Dolores Espinosa, Director of Pupil Personnel Services Jennifer Segui; Assistant Business Administrator
FAC accepted this audit on January 29, 2019 — management decision was due July 29, 2019.
FAC accepted this audit on January 11, 2018 — management decision was due July 11, 2018.
FAC accepted this audit on February 13, 2017 — management decision was due August 13, 2017.
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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