BROOKHAVEN-COMSEWOGUE UNION FREE SCHOOL DISTRICT

EIN: 116001984

UEI: CU4AMJ4XFHP3

Data as of August 23, 2026

BROOKHAVEN-COMSEWOGUE UNION FREE SCHOOL DISTRICT10 audit years1 findings
10
Audit Years
1
Total Findings
0
Repeat Findings

FY 2019-06-30

Management decision deadline — for entities that funded this organization

The FAC accepted this audit on March 17, 2020. 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 17, 2020 (2166 days ago).

What is a management decision? →
2019-001
Activities Allowed or Unallowed / Cost Allowability

The District did not establish written policies or procedures for the support of the salaries and wages charged to federal awards. Cause: The District did not take timely action to implement the required procedures and policy updates. Effect: The salaries charged to the grants were not supported 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.

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Full finding narrative

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 #0032-19-0879; Grant Period ? Fiscal Year Ended June 30, 2019 Special Education Preschool Grants (IDEA Preschool); CFDA No. 84.173; Project #0033-19-0879; 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 comply with the established written accounting policies and practices of the District. Condition: The District did not establish written policies or procedures for the support of the salaries and wages charged to federal awards. Cause: The District did not take timely action to implement the required procedures and policy updates. Effect: The salaries charged to the grants were not supported 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.

Corrective Action Plan

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 #0032-19-0879; Grant Period - Fiscal Year Ended June 30, 2019 Special Education Preschool Grants {IDEA Preschool); CFDA No. 84.173; Project#0033-19-0879; Grant Period-Fiscal Year Ended June 30, 2019 Recommendation: The District did not establish written policies or procedures for the support of the salaries and wages charged to federal awards. The District did not take timely action to implement the required procedures and policy updates. The salaries charged to the grant were not supported in compliance with the uniform guidance. Response: Person Responsible: Mrs. Laura Rempe, District Treasurer Completion Date: July 1, 2020 The District will develop written 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.

About Activities Allowed or Unallowed, Allowable Costs / Cost Principles →

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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