OYSTER BAY-EAST NORWICH CENTRAL SCHOOL DISTRICT

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 #0032-19-0464; Grant Period ? Fiscal Year Ended June 30, 2019 Special Education Preschool Grants (IDEA Preschool); CFDA No. 84.173; Project #0033-19- 0464; 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 was not aware of the July 1, 2018 deadline for updating their procurement policies and procedures as set forth in the Uniform Guidance. 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. District?s Response: The District?s response is included in their corrective plan.

FINDING # 2019-001 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. Auditor's 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. District's Response: The District accepts the above recommendation. Michael Cipriani Assistant Superintendent for Finance and Ryan Butler-Assistant Business Official will establish written policies or procedures for procurement as outlined in the Uniform Guidance. Anticipated completion September 1, 2020.