Amityville Union Free School DistrictLocal Government

2025-002. Payroll (Allowable Costs/Cost Principles) United States Department of Education, Passed-through New York State Department of Education: Special Education Cluster: Special Education Grants to States: IDEA, Part B ALN: 84.027 Pass-through Entity Number: 0032-25-0875 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. Such documentation must accurately reflect the work performed and support the distribution of compensation among activities. This includes maintaining appropriate personnel activity reports or equivalent documentation to substantiate amounts charged to federal award programs. Condition: One instance within the audit sample where the semi-annual personnel activity report (PAR) supporting the payroll expenditure charged to the federal award was not maintained for an employee. Cause: The employee whose salary was 100% charged to the federal grant had separated from the District in December 2024; as a result, the PAR was not signed prior to their departure. For employees whose salaries are 100% charged to a federal award, a semi-annual PAR is utilized and signed by the employees in January and June of each school year. Due to the timing of the employee’s separation from the District, the semi-annual PAR was not prepared for the employee’s signature prior to their departure. The District did not have procedures in place to ensure signed PARs are obtained from departing employees before they leave employment, or have an immediate supervisor with knowledge of the employee’s work certify the PAR as an alternative. Effect: The lack of documentation supporting the allocation of payroll costs to the federal award could lead to the costs being disallowed and requiring recoupment. Questioned Costs: Amount undetermined. Context: The District’s Business Office generates monthly PARs for certification by employees whose previous month’s wages and salaries were partially allocated to federal awards programs, and semi-annual PARs for employees whose salaries were 100% allocated to one federal grant program; the PARs are given to the employees for their signature. There were 151 payroll checks charged to the IDEA, Part B grant in the 2024-25 fiscal year, an audit sample size of 10% of the population, which equaled 15 payroll transactions, were selected for testing. Condition was noted in one of the 15 sample selections. Identification of a Repeat Finding: This is not a repeat finding. Recommendation: The District should review and enhance its procedures for preparing and obtaining certified PARs in a timely manner, particularly in situations where an employee is anticipated to separate from service. Procedures may be enhanced to obtain required signatures prior to an employee’s departure, or to implement an alternative review and approval process, such as having the employee’s immediate supervisor review and sign the PAR, to ensure payroll costs charged to federal awards are supported by proper documentation. Views of Responsible Officials of Auditee: The District’s management agrees with the finding. The process and procedures for obtaining signed PARs from departing employees will be reviewed and corrected.

2021-001. Internal Control Over Compliance Department of Education Passed-through New York State, Department of Education: Title I Grants to Local Educational Agencies Assistance Listing (CFDA) No. 84.010 Education Stabilization Fund (ESF) COVID-19: Governor?s Emergency Education Relief (GEER) Fund Assistance Listing (CFDA) No. 84.425C COVID-19: Elementary and Secondary School Emergency Relief (ESSER) Fund Assistance Listing (CFDA) No. 84.425D Department of Agriculture Passed-through New York State, Department of Education: Child Nutrition Cluster National School Lunch Program Assistance Listing (CFDA) No. 10.555 Summer Food Service Program for Children Assistance Listing (CFDA) No. 10.559 Criteria: 2 CFR ?200.303 of the Uniform Guidance issued by the U.S. Office of Management and Budget 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. Federal awards 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?s current procurement policy did not incorporate some of the provisions of the Uniform Guidance procurement standards. Also, the District did not document in writing its procedures related to the spending of Federal awards. Cause: Due to turnover in a key business office position, the District was unable to complete a review of the policies and written procedures related to administration of Federal awards during the year. Context: The District?s previous interim business official was in the process of drafting an updated purchasing guidelines document, and was responsible for reviewing existing District policies and written procedures and recommending revisions and update to the Superintendent and the Board of Education. However, that individual left the District?s employ at the end of June 30, 2021, without completing the reviewing and updating of the relevant policies and procedures for Federal awards administration. 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. Identification of a Repeat Finding: This is a repeat finding from the previous audit, item No. 2020-001. Recommendation: The District must review its existing written policies and procedures and update them as needed in order to comply with requirements of Uniform Guidance. Views of Responsible Officials of Auditee: The District agrees with the finding. The District?s new Assistant Superintendent for Finance and Operations is reviewing the District?s existing purchasing and grants policies and procedures, and will work on a comprehensive Federal grants procedures document to be provided to the Superintendent of Schools and the Board of Education for their review and approval.

2020-001. Internal Control Over Compliance Department of Education Passed-through New York State, Department of Education Special Education Cluster Special Education Grants to States CFDA No. 84.027 Special Education Preschool Grants CFDA No. 84.173 Student Support and Academic Enrichment Program CFDA No. 84.424 Criteria: 2 CFR ?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 awards 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?s current procurement policy did not incorporate some of the provisions of the Uniform Guidance procurement standards. Also, the District did not document in writing its procedures related to the spending of Federal awards. Cause: Due to turnover in two key business office positions, the District was unable to complete a review of the policies and written procedures related to administration of Federal awards during the year. Context: The District?s previous interim business official resigned mid-year; the Assistant Business Administrator who was responsible for implementing corrective actions also left the employ of the District. 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. Identification of a Repeat Finding: This is a repeat finding from the previous audit, item No. 2019-001. Recommendation: The District must review its existing written policies and procedures and update them as needed in order to comply with requirements of Uniform Guidance. Views of Responsible Officials of Auditee: The District agrees with the finding. The District?s current Interim Assistant Superintendent for Finance and Operations has drafted an updated purchasing guidelines for the District, and will coordinate the review of all policies and procedures relating to U.S. Office of Management and Budget Uniform Guidance to ensure that written policies and procedures are updated and in compliance with the Uniform Guidance requirements.

Significant Deficiency 2019-001. Internal Control Over Compliance Department of Education Passed-through New York State, Department of Education Student Support and Academic Enrichment Program CFDA No. 84.424 Child Nutrition Cluster School Breakfast Program CFDA No. 10.553 National School Lunch Program CFDA No. 10.555 Summer Food Service Program for Children CFDA No. 10.559 Criteria: 2 CFR ?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 awards 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?s current procurement policy did not incorporate some of the provisions of the Uniform Guidance procurement standards. Also, the District did not document in writing its procedures related to the spending of Federal awards. Cause: Due to staffing constraints, the District was unable to complete a review of the policies and written procedures related to administration of Federal awards during the year. Context: The District was awaiting guidance and assistance from the New York State Association of School Business Officials on how to implement the requirements. 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. Identification of a Repeat Finding: This is not a repeat finding from the previous audit. Recommendation: The District must review its existing written policies and procedures and update them as needed in order to comply with requirements of Uniform Guidance. Views of Responsible Officials of Auditee: The District agrees with the finding and the recommendation.

2019-002. Documentation of Personnel Expenses Department of Education Passed-through New York State, Department of Education Student Support and Academic Enrichment Program CFDA No. 84.424 Criteria: The District is required to maintain documentation for personnel expenses charged to Federal awards in accordance with 2 CFR ?200.430(i). Condition: The District did not maintain adequate documentation of time and effort for professional personnel expenses charged to Federal awards in accordance with CFR ?200.430(i). Cause: Due to an oversight, adequate documentation of time and effort was not maintained for one employee who was hired during the fiscal year whose payroll cost was charged to the grant. Context: The District requires personnel activity reports (PARs) to be completed for employees whose salaries are charged to Federal award programs to document time and effort. During our testing of personnel costs charged to a Title IV program, one of the ten employees tested from a population of sixty-three did not have adequate documentation of their time and effort. Effect: Insufficient or lack of documentation for personnel expenses charged to the Federal award could result in loss of funds or having to refund Federal monies. Questioned Costs: None reported. Identification of a Repeat Finding: This is not a repeat finding from a previous audit. Recommendation: The District must implement procedures to ensure that the personnel expenses for all Title IV personnel are supported by proper documentation in accordance with the Uniform Guidance provisions in 2 CFR ?200.430(i). Views of Responsible Officials: The District will review procedures for obtaining timely documentation of the time and effort of employees whose payroll expenditures are charged to Federal grants.