EIN: 116001999
UEI: YTVJKRLFH321
Data as of August 20, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 25, 2024. 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 25, 2024, which was (695 days ago).
What is a management decision? →Significant Deficiency 2023-001. Payroll (Allowable Costs/Cost Principles) United States Department of Education, Passed-through New York State Department of Education: Title I Grants to Local Educational Agencies ALN: 84.010A English Language Acquisition State Grants ALN: 84.365 Education Stabilization Funds (ESF) COVID-19: American Rescue Plan – Elementary and Secondary School Emergency Relief (ARP ESSER) ALN: 84.425U Criteria: Salaries and wages charged to Federal awards must be supported by documentation prescribed by the Uniform Guidance at Subpart I, 2 CFR §200.430. Condition: Subpart I, 2 CFR §200.430 of the Uniform Guidance requires that charges to “Federal awards for salaries and wages must be based on records that accurately reflect the work performed.” The documentation should support the distribution of the employee’s compensation among specific activities if the employee works on more than one Federal award, or a Federal award and non-Federal award. The preparation of personnel activity reports (PARs) or periodic certifications or the equivalent is the most effective way to comply with this requirement. During the current year, it was noted that in some instances, the District PAR forms were either not available, or did not accurately reflect the allocation or the grant that the employee was charged to in order to comply with Subpart I, 2 CFR §200.430. Cause: Employee PAR forms should accurately reflect the time and effort, as described in Subpart I, 2 CFR §200.430, to support salaries, and other forms of compensation charged to a federal program. During our audit testing, we noted that some PAR forms, maintained by the Payroll Department, were not on file for certain employees, there were a few instances of PAR forms not indicating the correct federal program that the employee was charged to, and there were some instances where the PAR form allocation of payroll was not correctly charged to the specific federal grant. See Context below for more specifics. Effect: Noncompliance could result in the incorrect amount for services rendered being charged to the Federal awards. Questioned Costs: None reported. Context: For the Education Stabilization Funds (ESF) grant, based on a total payroll population size of sixty-eight (68) employees, an audit sample of eleven (11) employees was selected based on a higher risk assessment of 15%. Of the eleven (11) employees sampled, we noted that two (2) employees did not have PAR forms on file, and three (3) employees PAR forms did not have the ESF federal program on them to indicate that the employee was charged to the ESF grant, and two (2) employees PAR forms indicated certain allocations to be charged to another grant; however, these allocation amounts were charged to the ESF grant. For the Title I grant, based on a total population size of thirty-eight (38) employees, an audit sample of four (4) employees was selected based on a lower risk assessment of 10%. Of the four (4) samples selected, we noted that two (2) employee’s PARs did not have the Title I program on them to indicate that the employee was charged to the Title I grant. For the English Language Acquisition State Grants, based on a total population of five (5) employees, an audit sample of one (1) employee was selected based on a lower risk assessment of 10%. On that sample selection of one (1), we noted that the employee’s PAR did not have the English Language Acquisition State Grants program on it to indicate that the employee was charged to that grant. Recommendation: The District should prepare the appropriate documentation to support salaries and wages determined by services performed that are charged to Federal awards in accordance with the requirements of the Uniform Guidance at Subpart I, 2 CFR §200.430. In addition, the District should ensure that all PAR forms properly reflect the grant that the employee is charged to in order to support the request for reimbursement under that grant. Views of Responsible Officials of Auditee: The District will properly review and maintain the federal personnel activity reports to ensure the employee’s salary, or other form of compensation, is correctly coded to the grant and the form accurately reflects the federal program in which the employee’s earnings were allocated to support the compliance with Subpart I, 2 CFR §200.430.
Significant Deficiency 2023-001. Payroll (Allowable Costs/Cost Principles) United States Department of Education, Passed Through New York State Department of Education: Title I Grants to Local Education Agencies ALN 84.010A English Language Acquisition State Grants ALN 84.365 Education Stabilization Funds (ESF) COVID-19: American Rescue Plan – Elementary and Secondary School Emergency Relief (ARP ESSER) ALN. 84.425U Condition: Subpart I, 2 CFR §200.430 of the Uniform Guidance requires that charges to “Federal awards for salaries and wages must be based on records that accurately reflect the work performed.” The documentation should support the distribution of the employee’s compensation among specific activities if the employee works on more than one Federal award, or a Federal award and non-Federal award. The preparation of personnel activity reports (PARs) or periodic certifications or the equivalent is the most effective way to comply with this requirement. During the current year, it was noted that in some instances, the District PAR forms were either not available, or did not accurately reflect the allocation or the grant that the employee was charged to in order to comply with Subpart I, 2 CFR §200.430. Planned Corrective Action: The District will properly review and maintain the federal personnel activity reports (PARS) to ensure the employee’s salary, or other form of compensation is correctly coded to the grant and the form accurately reflects the federal program in which the employee’s earnings were allocated to support the compliance with Subpart I, 2 CFR §200.430. Responsible Contact Person: Lawrence Luce Anticipated Completion Date: June 30, 2024 Contact Information: Lawrence Luce Assistant Superintendent for Finance & Operations Hampton Bays Union Free School District 86 Argonne Road East Hampton Bays, NY 11946
2022-001
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 13, 2023. 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 13, 2023, which was (1073 days ago).
What is a management decision? →2022-001. Payroll (Allowable Costs/Cost Principles) United States Department of Education, Passed-through New York State Department of Education: Education Stabilization Funds (ESF) COVID-19: American Rescue Plan ? Elementary and Secondary School Emergency Relief (ARP ESSER) Assistance Listing No. 84.425U Criteria: Salaries and wages charged to Federal awards must be supported by documentation prescribed by the Uniform Guidance at Subpart I, 2 CFR ?200.430. Condition: Subpart I, 2 CFR ?200.430 of the Uniform Guidance requires that charges to ?Federal awards for salaries and wages must be based on records that accurately reflect the work performed.? The documentation should support the distribution of the employee?s compensation among specific activities if the employee works on more than one Federal award, or a Federal award and non-Federal award. The preparation of personnel activity reports (PARs) or periodic certifications or the equivalent is the most effective way to comply with this requirement. During the current year, the District failed to prepare periodic certification equivalents correctly, to comply with Subpart I, 2 CFR ?200.430. Cause: The employee that was responsible for assisting and maintaining the records that accurately reflect the work performed, as described in Subpart I, 2 CFR ?200.430, to support salaries charged to Federal awards, left the District, and these forms had not been prepared since there was no replacement for the employee during the year. Effect: Noncompliance could result in the incorrect amount for services rendered being charged to the Federal award. Questioned Costs: None reported. Context: Total population size of payroll was 91. Audit sample size was 15% of population, which totaled 14, haphazardly selected for audit testing. The finding was identified on 3 out of the 14 samples tested. Recommendation: The District should prepare the appropriate documentation to support salaries and wages determined by services performed that are charged to Federal awards in accordance with the requirements of the Uniform Guidance at Subpart I, 2 CFR ?200.430 Views of Responsible Officials of Auditee: The District replaced the employee that left the District, and the new employee is being trained on ensuring the appropriate documentation will be prepared to support the compliance with Subpart I, 2 CFR ?200.430.
2022-001. Payroll (Allowable Costs/Cost Principles) United States Department of Education, Passed Through New York State Department of Education Education Stabilization Funds (ESF) COVID-19: American Rescue Plan ? Elementary and Secondary School Emergency Relief (ARP ESSER) Assistance Listing No. 84.425U Condition: Subpart I, 2 CFR ?200.430 of the Uniform Guidance requires that charges to ?Federal awards for salaries and wages must be based on records that accurately reflect the work performed.? The documentation should support the distribution of the employee?s compensation among specific activities if the employee works on more than one Federal award, or a Federal award and non-Federal award. The preparation of personnel activity reports (PARs) or periodic certifications or the equivalent is the most effective way to comply with this requirement. During the current year, the District failed to prepare periodic certification equivalents, to comply with Subpart I, 2 CFR ?200.430. Planned Corrective Action: The District replaced the employee that left the District, and the new employee is being trained on ensuring the appropriate documentation will be prepared to support the compliance with Subpart I, 2 CFR ?200.430. Responsible Contact Person: Lawrence Luce Anticipated Completion Date: June 30, 2023 Contact Information: Lawrence Luce Assistant Superintendent for Finance & Operations Hampton Bays Union Free School District 86 Argonne Road East Hampton Bays, NY 11946
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on April 11, 2021. 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 October 11, 2021, which was (1775 days ago).
What is a management decision? →Significant Deficiency 2020-001. Internal Control over Compliance U.S. Department of Agriculture Passed-through New York State, Department of Education Child Nutrition Cluster: School Breakfast Program CFDA No. 10.553 School Lunch Program CFDA No. 10.555 Criteria: 2 CFR section 200.303 of the Uniform Guidance requires non-Federal entities receiving Federal awards to establish and maintain internal control over the Federal Awards that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Under the Uniform Guidance, Federal award recipients must maintain written documentation of internal control policies and procedures, such as procurement policies that adhere to state and local law as well as federal regulations and statutes; procedures for documenting how costs are to be allocated to federal awards, documenting actual time and effort for payroll costs charged to federal awards; cash management procedures to minimize the time elapsed between the receipts and disbursements of federal funds; and how to safeguard personally identifiable information. Condition: The District has not updated their existing policies and written procedures to conform to Uniform Guidance requirements. Cause: Staffing constraints limited the District?s ability to perform a timely review of its existing policies and written procedures. Effect: Having insufficient or non-compliant written policies and procedures weaken the internal controls over the Federal award, increasing the risk of noncompliance with Federal statutes and regulations. Questioned Costs: None reported. Context: During our inquiries of District personnel regarding procedures, it was noted that District policies had not been updated to include changes as a result of the implementation of the Uniform Guidance. The lack of updated policies did not result in any questioned costs or improper reimbursements. Repeated Finding: This is a repeat finding from the previous audit. Recommendation: We recommend that the District review its existing policies and procedures and update them as needed in order to comply with requirements of Uniform Guidance. View of Responsible Officials of Auditee: The District?s Assistant Superintendent for Finance and Operations will review all policies and procedures relating to US Office of Management and Budget Uniform Guidance to ensure policies are in compliance with these guidelines.
2020-001. Internal Control Over Compliance U.S. Department of Agriculture Passed-through New York State, Department of Education Child Nutrition Cluster School Breakfast Program CFDA No. 10.553 School Lunch Program CFDA No. 10.555 Condition: The District has not updated its existing policies and written procedures to conform to Uniform Guidance requirements. Planned Corrective Action: The District?s Assistant Superintendent for Finance & Operations will review all policies and procedures relating to US Office of Management and Budget Uniform Guidance to ensure policies are in compliance with these guidelines. Responsible Contact Person: Lawrence Luce, Assistant Superintendent for Finance & Operations Anticipated Completion Date: June 30, 2021 Contact Information Lawrence Luce Assistant Superintendent for Finance & Operations Hampton Bays Union Free School District 86 Argonne Road East Hampton Bays, NY 11946
2019-000
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 31, 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 October 1, 2020, which was (2150 days ago).
What is a management decision? →2019-001. Internal Control over Compliance Department of Agriculture Child Nutrition Cluster: School Breakfast Program CFDA No. 10.553 School Lunch Program CFDA No. 10.555 Criteria: 2 CFR section 200.303 of the Uniform Guidance requires non-Federal entities receiving Federal awards to establish and maintain internal control over the Federal Awards that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Under the Uniform Guidance, Federal award recipients must maintain written documentation of internal control policies and procedures, such as procurement policies that adhere to state and local law as well as federal regulations and statutes; procedures for documenting how costs are to be allocated to federal awards, documenting actual time and effort for payroll costs charged to federal awards; cash management procedures to minimize the time elapsed between the receipts and disbursements of federal funds; and how to safeguard personally identifiable information. Condition: The District has not updated their existing policies and written procedures to conform to Uniform Guidance requirements. Cause: Staffing constraints limited the District?s ability to perform a timely review of its existing policies and written procedures. Effect: Having insufficient or non-compliant written policies and procedures weaken the internal controls over the Federal award, increasing the risk of noncompliance with Federal statutes and regulations. Questioned Costs: None reported. Context: During our inquiries of District personnel regarding procedures, it was noted that District policies had not been updated to include changes as a result of the implementation of the Uniform Guidance. The lack of updated policies did not result in any questioned costs or improper reimbursements. Repeated Finding: This is not a repeat finding from the previous audit. Recommendation: We recommend that the District review its existing policies and procedures and update them as needed in order to comply with requirements of Uniform Guidance. View of Responsible Officials of Auditee: The District?s Assistant Superintendent for Finance and Operations will review all policies and procedures relating to US Office of Management and Budget Uniform Guidance to ensure policies are in compliance with these guidelines.
Significant Deficiency 2019-001. Internal Control Over Compliance U.S. Department of Agriculture Passed-through New York State, Department of Education Child Nutrition Cluster School Breakfast Program CFDA No. 10.553 School Lunch Program CFDA No. 10.555 Condition: The District has not updated its existing policies and written procedures to conform to Uniform Guidance requirements. Planned Corrective Action: The District?s Assistant Superintendent for Finance & Operations will review all policies and procedures relating to US Office of Management and Budget Uniform Guidance to ensure policies are in compliance with these guidelines. Responsible Contact Person: Lawrence Luce, Assistant Superintendent for Finance & Operations Anticipated Completion Date: June 30, 2020 Contact Information Lawrence Luce Assistant Superintendent for Finance & Operations Hampton Bays Union Free School District 86 Argonne Road East Hampton Bays, NY 11946
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