EIN: 116002008
UEI: DPNQPJHGDVH5
Data as of August 22, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 29, 2022. 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 29, 2022 (1424 days ago).
What is a management decision? →The District did not establish written policies or procedures for the support of 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 federal awards 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 #2021-001 (REPEAT FINDING OF FINDING #2019-001) U.S. Department of Education ? Passed-through the NYS Education Department Special Education Grants to States (IDEA, Part B); Assistance Listing Number 84.027; Project #0032-21-0410; Grant Period ? Fiscal Year Ended June 30, 2021 Special Education Preschool Grants (IDEA Preschool); Assistance Listing Number 84.173; Project #0033-21-0410; Grant Period ? Fiscal Year Ended June 30, 2021 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 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 federal awards in compliance with the Uniform Guidance. District?s Response: The District?s response is included in their corrective plan.
Seaford UFSD Corrective Action Plan in Response Single Audit Report of June 30, 2021 by R.S. Abrams & Co., LLP Current Year Findings and Recommendations Finding #2021-001: The District did not establish written policies or procedures for the support of the salaries and wages charged to federal awards. District Response: This finding was a repeat of the 2018-19 fiscal year when the prior Business Official communicated that the District was consulting with legal counsel to prepare a manual of written policies and procedures. There was no follow-up as to this finding until the 2020-21 fiscal year and no implementation had been accomplished. As a result, the current Assistant Superintendent for Business and Operations had to address this finding and provide the manual of written policies and procedures. Communications are being sent to all departments with the appropriate materials to ensure that this is accomplished correctly. The said policies and procedures are based on the requirements contained in the Uniform Guidance for the support of the salaries and wages charged to federal awards. Contact Person(s) Responsible for Corrective Action: Rhonda L. Meserole, CPA, Assistant Superintendent for Business & Operations, Ms. Mary Catherin Culella-Sun, Director of PPS and Cristina Spinelli, District Treasurer Anticipated Completion Date: March 31, 2022
2020-001
FAC accepted this audit on March 15, 2020 — management decision was due September 15, 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. 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 #0032-19-0410; Grant Period ? Fiscal Year Ended June 30, 2019 Special Education Preschool Grants (IDEA Preschool); CFDA No. 84.173; Project #0033-19-0410; 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. District?s Response: The District?s response is included in their corrective plan.
District Response: The District has consulted with legal counsel to prepare a manual of written policies and procedures. We are working toward implementing these policies and procedures that are based on the requirements contained in the Uniform Guidance to ensure that we substantiate salaries charged to grants in compliance with the Uniform Guidance. Contact Person(s) Responsible for Corrective Action: Marie Donnelly, Assistant Superintendent for Business & Operations and Cristina Spinelli, District Treasurer Anticipated Completion Date: June 30, 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 written procurement policies and procedures as outlined in the Uniform Guidance. 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 #0032-19-0410; Grant Period ? Fiscal Year Ended June 30, 2019 Special Education Preschool Grants (IDEA Preschool); CFDA No. 84.173; Project #0033-19-0410; 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 written procurement policies and procedures as outlined in the Uniform Guidance. District?s Response: The District?s response is included in their corrective plan.
District Response: The District has consulted with legal counsel to assist with revising our current policies (Policy 2160 ? School District Officer and Employee Code of Ethics & Policy 6700 ? Purchasing) to ensure compliance with procurement as described in the Uniform Guidance. These policies have been updated and approved by the Board of Education at their February 5, 2020 meeting. Contact Person(s) Responsible for Corrective Action: Marie Donnelly, Assistant Superintendent for Business & Operations Anticipated Completion Date: February 5, 2020
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