EIN: 116001975
UEI: CXQ1BVNE2MK6
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 17, 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 17, 2026 (73 days ago).
What is a management decision? →FAC accepted this audit on October 30, 2024 — management decision was due April 30, 2025.
FAC accepted this audit on February 20, 2024 — management decision was due August 20, 2024.
FAC accepted this audit on March 6, 2023 — management decision was due September 6, 2023.
During our audit we noted certain figures used as inputs for the 2021-2022 Maintenance of Effort (MOE) eligibility calculator did not agree to the District?s budgeted 2021-2022 special education expenditures, and therefore we were unable to substantiate the 2021-2022 eligibility calculator filed with the state. It is noted, that subsequent to our finding, the District updated the MOE calculator and it was determined that the District was in compliance with the maintenance of effort requirements for the 2021-22 MOE eligibility calculator. Cause: The District did not have internal controls in place to have the MOE calculator reviewed and approved by a responsible administrator prior to submission. Effect: The District?s maintenance of effort calculator was submitted to the State with incorrect and/or incomplete information, which may affect future compliance with the requirements. Recommendation: We recommend the District develop a system of internal control to have the maintenance of effort calculator reviewed and approved with all supporting documentation by a responsible administrator prior to submitting it to the State. We also recommend the District officials contact the State to verify procedures to file a revised MOE calculation, if considered necessary. District?s Response: The District?s response is included in their corrective plan.
Show full finding ▾Hide full finding ▴FINDING # 2022-001 U.S. Department of Education ? Passed-through the NYS Education Department Special Education Grants to States (IDEA, Part B); CFDA No. 84.027; Project #0032-22-0942; Grant Period ? Fiscal Year Ended June 30, 2022 Special Education Preschool Grants (IDEA Preschool); CFDA No. 84.173; Project #0033-22-0942; Grant Period ? Fiscal Year Ended June 30, 2022 Significant Deficiency Criteria: According to 34 CFR Section 300.203, and 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 using budgeted amounts and (2) the compliance standard using prior year?s expenditures. Condition: During our audit we noted certain figures used as inputs for the 2021-2022 Maintenance of Effort (MOE) eligibility calculator did not agree to the District?s budgeted 2021-2022 special education expenditures, and therefore we were unable to substantiate the 2021-2022 eligibility calculator filed with the state. It is noted, that subsequent to our finding, the District updated the MOE calculator and it was determined that the District was in compliance with the maintenance of effort requirements for the 2021-22 MOE eligibility calculator. Cause: The District did not have internal controls in place to have the MOE calculator reviewed and approved by a responsible administrator prior to submission. Effect: The District?s maintenance of effort calculator was submitted to the State with incorrect and/or incomplete information, which may affect future compliance with the requirements. Recommendation: We recommend the District develop a system of internal control to have the maintenance of effort calculator reviewed and approved with all supporting documentation by a responsible administrator prior to submitting it to the State. We also recommend the District officials contact the State to verify procedures to file a revised MOE calculation, if considered necessary. District?s Response: The District?s response is included in their corrective plan.
This corrective action plan is in response to the school district?s external auditor?s Single Audit report dated June 30, 2022 prepared by R.S. Abrams & Co, LLP. 1. Recommendation: We recommend the district develop a system of internal control to have the maintenance of effort calculator reviewed and approved with all supporting documentation by a responsible administrator prior to submitting it to the State. We also recommend the district officials contact the State to verify procedures to file a revised MOE calculation, if considered necessary. Corrective Action: For the past five years the District has utilized a third party to process and submit its maintenance of effort calculations through the PPS office. Moving forward the business office will process, maintain and submit the maintenance of effort calculations to the State. Anticipated Completion Date: March 2023 with oversight from the Assistant Superintendent for Business.
FAC accepted this audit on March 17, 2022 — management decision was due September 17, 2022.
FAC accepted this audit on January 27, 2021 — management decision was due July 27, 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 was not in compliance with Uniform Guidance in establishing written policies or procedures for procurement. 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) U.S. Department of Education ? Passed-through the NYS Education Department Special Education Grants to States (IDEA, Part B); CFDA No. 84.027; Project #0032-20-0942; Grant Period ? Fiscal Year Ended June 30, 2020 Special Education Preschool Grants (IDEA Preschool); CFDA No. 84.173; Project #0033-20-0942; 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 was not in compliance with Uniform Guidance in establishing written policies or procedures for procurement. 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.
Finding #2020-001 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 was not in compliance with Uniform Guidance in establishing written policies or procedures for procurement. 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 will work towards documenting the purchasing procedures to show compliance in following the Uniform Guidance. Purchasing Policy #6700 will be updated with language referring to the Uniform Guidance. The District will also review sample procedures developed by New York State ASBO. A procedure manual will be developed by District Administration and employees involved with the purchasing procedures in an effort to adopt and implement a District specific manual. This should be completed by the end of the 2020-21 School Year. The Assistant Superintendent for Business, Kathleen O?Hara, is the contact person responsible for the corrective action for this finding.
2019-001
The District did not establish written policies or procedures for the support of salaries and wages charged to federal grants. Cause: The District did not take timely action to implement the required procedures and policy updates. Effect: The District was not in compliance with Uniform Guidance in establishing written policies or procedures for salaries and wages charged to federal grants. Recommendation: We recommend the District adopt written policies and procedures based on the requirements contained in the Uniform Guidance surrounding salaries and wages charged to federal grants. District?s Response: The District?s response is included in their corrective plan.
Show full finding ▾Hide full finding ▴FINDING # 2020-002 (REPEAT FINDING) U.S. Department of Education ? Passed-through the NYS Education Department Special Education Grants to States (IDEA, Part B); CFDA No. 84.027; Project #0032-20-0942; Grant Period ? Fiscal Year Ended June 30, 2020 Special Education Preschool Grants (IDEA Preschool); CFDA No. 84.173; Project #0033-20-0942; 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 salaries and wages charged to federal grants. Cause: The District did not take timely action to implement the required procedures and policy updates. Effect: The District was not in compliance with Uniform Guidance in establishing written policies or procedures for salaries and wages charged to federal grants. Recommendation: We recommend the District adopt written policies and procedures based on the requirements contained in the Uniform Guidance surrounding salaries and wages charged to federal grants. District?s Response: The District?s response is included in their corrective plan.
Finding #2020-002 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 salaries and wages charged to federal grants. Cause: The District did not take timely action to implement the required procedures and policy updates. Effect: The District was not in compliance with Uniform Guidance in establishing written policies or procedures for salaries and wages charged to federal grants. Recommendation: We Recommend the District adopt written policies and procedures based on the requirements contained in the Uniform Guidance surrounding salaries and wages charged to federal grants. District?s Response: The District will develop written procedures to document compliance with Uniform Guidance Section 200.430. The Assistant Superintendent for Personnel, Bill Fisher, or designee, will review the forms being sent for employee signature prior to them being sent and will verify on a monthly basis that all forms have been returned. If forms are not returned in a timely manner, the supervisor of the employee will be contacted. The Assistant Superintendent for Personnel, Bill Fisher, is the contact person responsible for the corrective action of this finding. This should be completed by the end of the 2020-21 School Year.
2019-002
FAC accepted this audit on May 28, 2020 — management decision was due November 28, 2020.
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 forth in the Uniform Guidance. Effect: The District was not in compliance with Uniform Guidance in establishing written policies or procedures for procurement. 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 # 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 #0032-19-0942; Grant Period ? Fiscal Year Ended June 30, 2019 Special Education Preschool Grants (IDEA Preschool); CFDA No. 84.173; Project #0033-19-0942; Grant Period ? Fiscal Year Ended June 30, 2019 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 forth in the Uniform Guidance. Effect: The District was not in compliance with Uniform Guidance in establishing written policies or procedures for procurement. 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: The District will work towards documenting the purchasing procedures to show compliance in following the Uniform Guidance. Purchasing Policy #6700 will be updated with language referring to the Uniform Guidance. The District will also review sample procedures developed by New York State ASBO. A procedure manual will be developed by District Administration and employees involved with the purchasing procedures in an effort to adopt and implement a District specific manual. This should be completed by the end of the 2020-21 school year. The Assistant Superintendent for Business is the contact person responsible for the corrective action for this finding.
The District did not establish written policies or procedures for the support of salaries and wages charged to federal grants. Cause: The District was not aware of the requirement to have formally written policies or procedures surrounding the charging of salaries and wages to federal grants, in accordance with Uniform Guidance. Effect: The District was not in compliance with Uniform Guidance in establishing written policies or procedures for salaries and wages charged to federal grants. Recommendation: We recommend the District adopt written policies and procedures based on the requirements contained in the Uniform Guidance surrounding salaries and wages charged to federal grants. District?s Response: The District?s response is included in their corrective plan.
Show full finding ▾Hide full finding ▴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 #0032-19-0942; Grant Period ? Fiscal Year Ended June 30, 2019 Special Education Preschool Grants (IDEA Preschool); CFDA No. 84.173; Project #0033-19-0942; Grant Period ? Fiscal Year Ended June 30, 2019 Significant Deficiency Criteria: According to Uniform Guidance Section 200.430 Compensation - Personal Services, charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must comply with the established written accounting policies and practices of the District, and support the distribution of salaries and wages among specific activities or cost objectives while reasonably reflecting the total activity for which the employee is compensated. Condition: The District did not establish written policies or procedures for the support of salaries and wages charged to federal grants. Cause: The District was not aware of the requirement to have formally written policies or procedures surrounding the charging of salaries and wages to federal grants, in accordance with Uniform Guidance. Effect: The District was not in compliance with Uniform Guidance in establishing written policies or procedures for salaries and wages charged to federal grants. Recommendation: We recommend the District adopt written policies and procedures based on the requirements contained in the Uniform Guidance surrounding salaries and wages charged to federal grants. District?s Response: The District?s response is included in their corrective plan.
District?s Response: The District will develop written procedures to document compliance with Uniform Guidance Section 200.430. The Assistant Superintendent for Personnel, or designee, will review the forms being sent for employee signature prior to them being sent and will verify on a monthly basis that all forms have been returned. If forms are not returned in a timely manner, the supervisor of the employee will be contacted. The Assistant Superintendent for Personnel is the contact person responsible for the corrective action of this finding. This should be completed by the end of the 2020-21 school year.
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