EIN: 116001991
UEI: Q6W3RJ1648Q7
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 January 8, 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 July 8, 2026 (58 days ago).
What is a management decision? →FAC accepted this audit on October 29, 2024 — management decision was due April 29, 2025.
FAC accepted this audit on March 21, 2024 — management decision was due September 21, 2024.
FAC accepted this audit on January 16, 2023 — management decision was due July 16, 2023.
FAC accepted this audit on May 17, 2022 — management decision was due November 17, 2022.
FAC accepted this audit on February 21, 2021 — management decision was due August 21, 2021.
FAC accepted this audit on April 21, 2020 — management decision was due October 21, 2020.
The District did not establish written policies or procedures for the support of the salaries and wages charged to federal awards. Cause: The District had some turnover in the business office and had not updated their policies and procedures. Effect: The District was not in compliance with the Uniform Guidance in establishing written policies or procedures for the support of the salaries and wages charged to the federal grants. 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. We noted the District is in the process of developing updated policies and procedures. 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 #0032-19-0907; Grant Period ? Fiscal Year Ended June 30, 2019 Special Education Preschool Grants (IDEA Preschool); CFDA No. 84.173; Project #0033-19-0907; 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 the salaries and wages charged to federal awards. Cause: The District had some turnover in the business office and had not updated their policies and procedures. Effect: The District was not in compliance with the Uniform Guidance in establishing written policies or procedures for the support of the salaries and wages charged to the federal grants. 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. We noted the District is in the process of developing updated policies and procedures. District?s Response: The District?s response is included in their corrective plan.
Audit Finding ? The District did not establish written policies or procedures for the support of the salaries and wages charged to federal awards. 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. We noted the District is in the process of developing updated policies and procedures. Corrective Action ? The district was in the process of updating policies and procedures to comply with the new Uniform Guidance requirements but had some delays in the process caused by extraordinary challenges, unrelated to the Uniform Guidance. The business office will lead the process and will coordinate with all necessary departments and recommend changes to and or new board policies. Person Responsible ? Robert Howard, Assistant Superintendent for Business Date of Implementation ? June 30th, 2020
The District did not establish written policies or procedures for procurement as outlined in the Uniform Guidance. Cause: The District had some turnover in the business office and had not updated their policies and procedures. 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 updated policies and procedures. 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 #0032-19-0907; Grant Period ? Fiscal Year Ended June 30, 2019 Special Education Preschool Grants (IDEA Preschool); CFDA No. 84.173; Project #0033-19-0907; 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 had some turnover in the business office and had not updated their policies and procedures. 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 updated policies and procedures. District?s Response: The District?s response is included in their corrective plan.
Audit Finding ? The District did not establish written policies or procedures for procurement 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. We noted the District is in the process of developing updated policies and procedures. Corrective Action - The district was in the process of updating policies and procedures to comply with the new Uniform Guidance requirements but had some delays in the process caused by extraordinary challenges, unrelated to the Uniform Guidance. The business office will lead the process and will coordinate with all necessary departments and recommend changes to and or new board policies. Person Responsible ? Robert Howard, Assistant Superintendent for Business Date of Implementation ? June 30th, 2020
The District completed the maintenance of effort calculator for the compliance standard utilizing the incorrect amounts for certain special aid fund line items for the 2017/18 fiscal year. Cause: The District does not have procedures in place for a second review of the maintenance of effort calculator to identify errors prior to submission to the State. Effect: Although the District did meet the compliance standard for the 2017/18 fiscal year, the District did not provide accurate data to the State as evidence that the District met the compliance standard for the 2017/18 fiscal year. Recommendation: We recommend the District incorporate a second review of the maintenance of effort calculator to ensure accuracy. District?s Response: The District?s response is included in their corrective plan.
Show full finding ▾Hide full finding ▴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 #0032-18-0907; Grant Period ? Fiscal Year Ended June 30, 2019 Special Education Preschool Grants (IDEA Preschool); CFDA No. 84.173; Project #0033-18-0907; Grant Period ? Fiscal Year Ended June 30, 2019 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 completed the maintenance of effort calculator for the compliance standard utilizing the incorrect amounts for certain special aid fund line items for the 2017/18 fiscal year. Cause: The District does not have procedures in place for a second review of the maintenance of effort calculator to identify errors prior to submission to the State. Effect: Although the District did meet the compliance standard for the 2017/18 fiscal year, the District did not provide accurate data to the State as evidence that the District met the compliance standard for the 2017/18 fiscal year. Recommendation: We recommend the District incorporate a second review of the maintenance of effort calculator to ensure accuracy. District?s Response: The District?s response is included in their corrective plan.
Audit Finding ? The District completed the maintenance of effort calculator for the compliance standard utilizing the incorrect amounts for the 2017/18 fiscal year. Recommendation ? We recommend the District incorporate a second review of the maintenance of effort calculator to ensure accuracy. Corrective Action ? The district will be implementing a two person review process to verify accuracy prior to submission. Person Responsible ? Robert Howard, Assistant Superintendent for Business Date of Implementation ? April 1st, 2020
FAC accepted this audit on February 7, 2019 — management decision was due August 7, 2019.
FAC accepted this audit on November 2, 2017 — management decision was due May 2, 2018.
FAC accepted this audit on November 1, 2016 — management decision was due May 1, 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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