EIN: 116002019
UEI: DE2YG416FMB4
Data as of August 20, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 9, 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 9, 2023, which was (1077 days ago).
What is a management decision? →FINDING # 2022-001 U.S. Department of Education ? Passed-through the NYS Education Department COVID-19 Elementary and Secondary School Emergency Relief Fund; Assistance Listing Number 84.425D; Grant Period ? Fiscal Year Ended June 30, 2022 Significant Deficiency Criteria: According to 2 CFR section 200.313(d)(1), detailed property records must be maintained for equipment acquired under a federal grant award. Records should include a description of the property, a serial number or identification number, the source of funding (including the federal award identification number), who holds title, the acquisition date, cost of the property, percentage of federal participation in the project costs for the federal award under which the property was acquired, the location, use and condition of the property, and ultimate disposition data. Condition: During our audit, we noted the District?s fixed asset records were incomplete for some of the assets acquired with federal grant funding. Cause: The timing of fixed asset additions to the District?s records did not align with the acquisition date. Effect: If the District?s fixed asset records are incomplete, they may not be properly safeguarded, and the District may not comply with the aforementioned federal regulations. Recommendation: We recommend that the District update their fixed asset records to include required information for assets purchased with federal awards and that a system of communication and a review process be implemented to ensure completeness and timing of fixed asset records. District?s Response: The District?s response is included in their corrective plan.
The District is in agreement that certain assets were not added to the fixed asset records in a timely manner. These assets were placed into service at the end of the 2021-22 school year but were not included in the District?s fixed asset inventory system until July 2, 2023. Beginning with February 2023 month-end the account clerk will continue with the procedure of reviewing all asset purchases made for the month, however, now the Treasurer, who handles all grants, will now review the monthly listing to ensure all grant purchases are properly included in the correct month and fiscal year. The Assistant Superintendent for Business will be the second level reviewer each month to ensure the asset addition listing each month is complete and accurate.
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 16, 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 16, 2022, which was (1435 days ago).
What is a management decision? →U.S. Department of Agriculture ? Passed-through the NYS Education Department Summer Food Service Program for Children; Assistance Listing Number 10.559; Grant Period ? Fiscal Year Ended June 30, 2021 Significant Deficiency Criteria: According to 2 CFR section 200.305(b)(5), when non-federal entities are funded under the reimbursement method, the entity should pay for costs for which reimbursement was requested prior to the date of the reimbursement request. Condition: During our audit, we noted the monthly claims for reimbursement are not compared to reports from the point of sale (?POS?) system by an individual other than the preparer of the claims report. Cause: A second review of the monthly claims for reimbursement was not performed by an individual other than the preparer. The same individual prepares and submits the monthly claims for reimbursement. A second review of monthly claims for reimbursement will provide additional assurance that claims are based on actual meals served. Effect: Claims for reimbursement may not be accurately reported; as a result, payments received may not be based on actual meals served. Recommendation: We recommend that the District have an individual other than the preparer of the claims report review the reports from the POS system to verify that the number of meals claimed is based on actual meals served. District?s Response: The District?s response is included in their corrective plan.
The District is in agreement that monthly claims for school meal reimbursements were not previously reviewed by an individual other than the preparer of the monthly claim (Business & Operations Administrator, Christine Kearney). Historically, the preparation and submission of this simple form in the New York State Education Department (NYSED) Child Nutrition Management System (CNMS) portal has been a process completed by one person. However, a new procedure has been developed for the preparation and submission of the monthly meal claim. This updated procedure is now a two-person process that involves both the District?s Business & Operations Administrator and the School Lunch Manager (Melanie Steinweis). As part of this new procedure, the School Lunch Manager will review all submitted monthly meal claims, as prepared and submitted by the Business & Operations Administrator. The School Lunch Manager will confirm the accuracy of the submitted claim, or will indicate that a correction to the claim is needed. If the submitted claim is accurate, no further action is taken. If the submitted claim requires a correction, the Business & Operations Administrator will email the District?s NYSED CN representative to correct the claim. This procedure has been implemented, beginning with the January 2022 claim submitted to the NYSED CNMS portal on 2/9/2022.
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 23, 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 August 23, 2021, which was (1824 days ago).
What is a management decision? →FINDING # 2020-001 U.S. Department of Education ? Passed-through the NYS Education Department Special Education Grants to States (IDEA, Part B); CFDA No. 84.027; Project #0032-20-0926; Grant Period ? Fiscal Year Ended June 30, 2020 Special Education Preschool Grants (IDEA Preschool); CFDA No. 84.173; Project #0033-20-0926; Grant Period ? Fiscal Year Ended June 30, 2020 Significant Deficiency Criteria: According to 34 CFR Section 300.203, and 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 using budgeted amounts and (2) the compliance standard using prior year?s expenditures. Condition: During our audit we noted certain expenditures for tuition, professional services, and supply expenditures were inadvertently left off the 2018-2019 compliance calculator, and the 2019-2020 eligibility calculator filed with the state. Cause: The District inadvertently did not include special education expenditures from a separate general fund in the calculator. Effect: The District?s maintenance of effort calculator was submitted to the State with incorrect information, which may affect future compliance with the requirements. Recommendation: We recommend the District develop a system to review the maintenance of effort calculator with all supporting documentation before submitting it to the State. We also recommend the District officials contact the State to verify procedures to file a revised calculation, if considered necessary. District?s Response: The District?s response is included in their corrective plan.
CORRECTIVE ACTION PLAN RELATED TO 2019-2020 SINGLE AUDIT REPORT FINDING # 2020-001 U.S. Department of Education ? Passed-through the NYS Education Department Special Education Grants to States (IDEA, Part B); CFDA No. 84.027; Project #0032-20-0926; Grant Period ? Fiscal Year Ended June 30, 2020 Special Education Preschool Grants (IDEA Preschool); CFDA No. 84.173; Project #0033-20-0926; Grant Period ? Fiscal Year Ended June 30, 2020 Significant Deficiency Criteria: According to 34 CFR Section 300.203, and 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 using budgeted amounts and (2) the compliance standard using prior year?s expenditures. Condition: During our audit we noted certain expenditures for tuition, professional services, and supply expenditures were inadvertently left off the 2018-2019 compliance calculator, and the 2019-2020 eligibility calculator filed with the state. Cause: The District inadvertently did not include special education expenditures from a separate general fund in the calculator. Effect: The District?s maintenance of effort calculator was submitted to the State with incorrect information, which may affect future compliance with the requirements. Recommendation: We recommend the District develop a system to review the maintenance of effort calculator with all supporting documentation before submitting it to the State. We also recommend the District officials contact the State to verify procedures to file a revised calculation, if considered necessary. District?s Response: The District is in agreement that certain tuition, professional services and supply expenditures were not included on the compliance calculator for SY 2018-2019. This inadvertent omission can be attributed to the District?s previous use of a separate general fund ?B fund? - an uncommon fund that has since been eliminated by the Assistant Superintendent for Business (Elisa Pellati). Historically, at year-end, the District would roll all open purchase orders into the B fund (rather than declaring these as accounts payable or outstanding at year-end, as per recommended and accepted practice). Consequently, these open purchase orders were not evident on standard analysis, resulting in the aforementioned omission of certain tuition, professional services and expenditures on the District?s 2018-2019 compliance calculator. The elimination of the B fund in the 2018-2019 calculator has guaranteed that atypical practices related to the B fund will not continue, thereby eliminating the potential for related errors in the future. Additionally, the District?s existing process for the preparation, review and submission of the maintenance of effort calculator and all supporting documentation will continue to include a Special Education clerical employee (Maureen O?Connor), the Business & Operations Administrator (Christine Kearney) and the Assistant Superintendent for Business (Elisa Pellati). The District will also assess all options related to filing a revised calculation and will do so if determined necessary and/or beneficial by March 31, 2021.
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 12, 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 12, 2020, which was (2169 days ago).
What is a management decision? →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 #0032-19-0926; Grant Period ? Fiscal Year Ended June 30, 2019 Special Education Preschool Grants (IDEA Preschool); CFDA No. 84.173; Project #0033-19-0926; 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. Subsequent to fiscal year end, we noted the District developed written policies and procedures to be in compliance with the requirements of the Uniform Guidance. These policies and procedures will be adopted pending Board approval. 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. Recommendation: We recommend the District adopt 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. District?s Response: The District?s response is included in their corrective plan.
CORRECTIVE ACTION PLAN RELATED TO 2018-19 SINGLE AUDIT REPORT 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 #0032-19-0926; Grant Period ? Fiscal Year Ended June 30, 2019 Special Education Preschool Grants (IDEA Preschool); CFDA No. 84.173; Project #0033-19-0926; 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. Subsequent to fiscal year end, we noted the District developed written policies and procedures to be in compliance with the requirements of the Uniform Guidance. These policies and procedures will be adopted pending Board approval. 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. Recommendation: We recommend the District adopt 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. District?s Response: In response to the NYSED IDEA Grant Program 2017-18 Monitoring review that took place in early 2019, the District developed written policies and procedures to be in compliance with the requirements of the Uniform Guidance. The District submitted a corrective action plan to NYSED in June 2019 in response to the fiscal monitoring review. In January 2020 the District submitted a NY Uniform Grant Guidance Federal Funds Manual to NYSED for review. These policies and procedures will be adopted by the Board of Education once final approval is received by NYSED, which the District anticipates to be by August 2020. The Assistant Superintendent for Business, Elisa Pellati, is the person responsible for this corrective action plan.
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