EIN: 116001965
UEI: VJQHAWWKN5G5
Audited by: EFPR GROUP CPA’S, PLLC
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 30, 2026. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by September 30, 2026 (23 days from today).
What is a management decision? →Part III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS SECTION Federal Agency - United States Department of Education Federal Program - Special Education Cluster - (84.027/84.173) Federal Award Year - 2025 State Agency - New York State Department of Education (2025-002) Missing Claims Auditor Approval - Significant Deficiency Criteria - New York State requires claims auditor approval prior to payment of expenditures. Condition - During our audit of the Special Education Cluster, the claims auditor approval was missing from 1 of 4 selections. Cause - The required cash disbursement procedures were not followed. Effect of Condition - Improper funds were disbursed by the District that did not follow New York State requirements. Recommendation - We recommend that checks do not get signed without evidence that the claims auditor approved the expenditure. Questioned Costs - None. Perspective - It is likely that this issue is pervasive to other cash disbursements that were not selected for testing during the audit for the year ended June 30, 2025. View of Responsible Officials and Planned Corrective Actions - (a) Implementation plan of actions: Management will ensure that all call disbursements have been reviewed by the claims auditor prior to releasing checks. (b) Implementation date: This will be implemented on March 31, 2026. (c) Person responsible for implementation: Jamal Scott, Assistant Superintendent for Business and Operations. (d) Completion date: This will be completed on or prior to June 30, 2026.
Show full finding ▾Hide full finding ▴Part III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS SECTION Federal Agency - United States Department of Education Federal Program - Special Education Cluster - (84.027/84.173) Federal Award Year - 2025 State Agency - New York State Department of Education (2025-002) Missing Claims Auditor Approval - Significant Deficiency Criteria - New York State requires claims auditor approval prior to payment of expenditures. Condition - During our audit of the Special Education Cluster, the claims auditor approval was missing from 1 of 4 selections. Cause - The required cash disbursement procedures were not followed. Effect of Condition - Improper funds were disbursed by the District that did not follow New York State requirements. Recommendation - We recommend that checks do not get signed without evidence that the claims auditor approved the expenditure. Questioned Costs - None. Perspective - It is likely that this issue is pervasive to other cash disbursements that were not selected for testing during the audit for the year ended June 30, 2025. View of Responsible Officials and Planned Corrective Actions - (a) Implementation plan of actions: Management will ensure that all call disbursements have been reviewed by the claims auditor prior to releasing checks. (b) Implementation date: This will be implemented on March 31, 2026. (c) Person responsible for implementation: Jamal Scott, Assistant Superintendent for Business and Operations. (d) Completion date: This will be completed on or prior to June 30, 2026.
Current Finding (2025-002) Missing Claims Auditor Approval As a part of the Special Education Cluster, the claims auditor approval was missing from 1 of 4 selections. Improper funds were distributed by the District that did not follow New York State requirements. Corrective Action Plan (a) Implementation plan of actions: Management will ensure that all call disbursements have been reviewed by the claims auditor prior to releasing checks. (b) Implementation date: This will be implemented on March 31, 2026. (c) Person responsible for implementation: Jamal Scott, Assistant Superintendent for Business and Operations. (d) Completion date: This will be completed on or prior to June 30, 2026.
FAC accepted this audit on October 30, 2024 — management decision was due April 30, 2025.
FAC accepted this audit on March 22, 2024 — management decision was due September 22, 2024.
FAC accepted this audit on February 12, 2023 — management decision was due August 12, 2023.
FAC accepted this audit on November 11, 2021 — management decision was due May 11, 2022.
FAC accepted this audit on October 25, 2020 — management decision was due April 25, 2021.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on October 21, 2018 — management decision was due April 21, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on May 14, 2018 — management decision was due November 14, 2018.
FAC accepted this audit on December 14, 2016 — management decision was due June 14, 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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