EIN: 116002020
UEI: WAK8AKMAE4X3
Audited by: R.S. ABRAMS & CO., LLP
Oversight agency: 84 [Department of Education]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 19, 2025. 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 June 19, 2026 (83 days ago).
What is a management decision? →FAC accepted this audit on October 16, 2024 — management decision was due April 16, 2025.
FAC accepted this audit on January 24, 2024 — management decision was due July 24, 2024.
FAC accepted this audit on January 8, 2023 — management decision was due July 8, 2023.
FAC accepted this audit on March 17, 2022 — management decision was due September 17, 2022.
FAC accepted this audit on March 18, 2020 — management decision was due September 18, 2020.
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.
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 #0032-19-0464; 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.
The District did not establish written policies or procedures for the support of the 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 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 # 2019-002 U.S. Department of Education ? Passed-through the NYS Education Department Special Education Grants to States (IDEA, Part B); CFDA No. 84.027; Project #0032-19-0464; 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 200.430 Compensation- Personal Services, charges to federal awards for salaries and wages must comply with the established written accounting policies and practices of the District. 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 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 grants in compliance with the Uniform Guidance. District?s Response: The District?s response is included in their corrective plan.
FINDING # 2019-002 According to Uniform Guidance Section 200.430 Compensation- Personal Services, charges to federal awards for salaries and wages must comply with the established written accounting policies and practices of the District. Auditor's 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 accepts the above recommendation. Michael Cipriani Assistant Superintendent for Finance and Ryan Butler-Assistant Business Official will establish written procedures for charging of salaries as outlined in the Uniform Guidance. Anticipated completion June 30, 2020.
FAC accepted this audit on January 29, 2018 — management decision was due July 29, 2018.
FAC accepted this audit on February 15, 2017 — management decision was due August 15, 2017.
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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