EIN: 116002056
UEI: JGN4A16GM9T5
Audited by: R.S. ABRAMS & CO., LLP
Oversight agency: 84 [Department of Education]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 8, 2026. 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 July 8, 2026 (54 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 February 29, 2024 — management decision was due August 29, 2024.
During our audit, we noted the District’s capital asset records for some of the assets acquired with federal grant funding during the fiscal year were added to the District’s capital asset records and capitalized for the incorrect amounts. In addition, we noted that the District’s current practices surrounding the inventorying and capitalization of capital assets does not appear to align with the associated Board of Education policy on capital assets. Cause: The District did not fully reconcile its expenditure records when capitalizing equipment additions purchased with federal funds. Effect: If the District’s capital asset records are incomplete or inaccurate, they may not be properly safeguarded, and the District may not comply with the aforementioned federal regulations. Questioned Costs: None. Recommendation: We recommend that the District implement a system of communication and a review process surrounding capital asset additions to ensure the completeness and accuracy of capital asset records. In addition, we recommend the District update their capital asset Board of Education policy to expand on the capitalization of like-kind capital assets in order to properly align with their current practices. District’s Response: The District’s response is included in their corrective plan.
Show full finding ▾Hide full finding ▴FINDING # 2023-001 U.S. Department of Education – Passed-through the NYS Education Department COVID-19 - American Rescue Plan - Elementary and Secondary School Emergency Relief (ARP ESSER) Fund; Assistance Listing Number 84.425U; Project #5880-21-1565; Grant Period – Fiscal Year Ended June 30, 2023 Significant Deficiency, Other Non-Compliance Compliance Requirement: Equipment and Real Property Management 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 capital asset records for some of the assets acquired with federal grant funding during the fiscal year were added to the District’s capital asset records and capitalized for the incorrect amounts. In addition, we noted that the District’s current practices surrounding the inventorying and capitalization of capital assets does not appear to align with the associated Board of Education policy on capital assets. Cause: The District did not fully reconcile its expenditure records when capitalizing equipment additions purchased with federal funds. Effect: If the District’s capital asset records are incomplete or inaccurate, they may not be properly safeguarded, and the District may not comply with the aforementioned federal regulations. Questioned Costs: None. Recommendation: We recommend that the District implement a system of communication and a review process surrounding capital asset additions to ensure the completeness and accuracy of capital asset records. In addition, we recommend the District update their capital asset Board of Education policy to expand on the capitalization of like-kind capital assets in order to properly align with their current practices. District’s Response: The District’s response is included in their corrective plan.
Single Audit Report: Valley Stream Union Free School District 24 Period Covered – July 1, 2022 – June 30, 2023 Part III: FEDERAL AWARD FINDINGS CORRECTIVE ACTION PLAN Audit Recommendations: 1) We recommend that the District implement a system of communication and a review process surrounding capital asset additions to ensure the completeness and accuracy of capital asset records. In addition, we recommend the District update their capital asset Board of Education policy to expand on the capitalization of like-kind capital assets in order to properly align with their current practices. Implementation Plan of Actions: 1) The District will implement a monthly review document to verify new assets and their tagging towards the inventory. Each applicable department/administrator will sign off on the document. A dedicated person will enter all reviewed assets in the asset tracking system. Before year-end, all assets inventoried will be reviewed separately by the Business office. In addition, another post-check will be performed by the accountant at year-end. The Board of Education will also continue to update policy in alignment with practice. Implementation Dates: 1) March 1, 2024 Person(s) Responsible for Implementation: Accountant (Cullen & Danowski, LLP), Assistant Superintendent for Business (Dr. Jack R. Mitchell)
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.
Although the District ultimately obtained Payroll Certification Forms from the employees funded through these federal funds, they did not comply with their written procedures regarding the timeliness of obtaining signed Payroll Certification Forms from employees whose salaries were funded through federal funds. Cause: The District did not take timely action to obtain Payroll Certification Forms from employees whose salaries were funded through federal funds. Effect: The salaries for employees who worked on the grant were not properly supported to be in compliance with the District?s written procedures and the Uniform Guidance. Recommendation: We recommend the District comply with their written policies and procedures to be 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 ▴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; Project #5890-21-1565; 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: Although the District ultimately obtained Payroll Certification Forms from the employees funded through these federal funds, they did not comply with their written procedures regarding the timeliness of obtaining signed Payroll Certification Forms from employees whose salaries were funded through federal funds. Cause: The District did not take timely action to obtain Payroll Certification Forms from employees whose salaries were funded through federal funds. Effect: The salaries for employees who worked on the grant were not properly supported to be in compliance with the District?s written procedures and the Uniform Guidance. Recommendation: We recommend the District comply with their written policies and procedures to be in compliance with the Uniform Guidance. District?s Response: The District?s response is included in their corrective plan.
Audit Recommendations: 1) The District should comply with their written procedures under the Uniform Grants Guidance (UGG) with obtaining timely Payroll Certifications forms for employees whose salaries are funded partially through federal funds. Implementation Plan of Actions: 1) The District will ensure compliance by placing a quarterly date on a shared calendar to ensure timely collection of Payroll Certification forms for such employees, whether on remote or in person, the forms will be gathered electronically and the date(s) will be properly reflected. Implementation Dates: 1) Completed January 1, 2022. Person(s) Responsible for Implementation: Principal Account Clerk ? Saundra Hernandez, Assistant Superintendent for Business ? Jack Mitchell, Payroll Clerk ? Cathy Cancro.
FAC accepted this audit on April 14, 2020 — management decision was due October 14, 2020.
Although the District obtained Payroll Certifications Forms during the year, they did not comply with their written procedures regarding the frequency of submitting the forms for employees whose salaries were funded partially through federal funds. Cause: The District did not follow its written procedures regarding the frequency of Payroll Certification Forms for employees whose salaries were funded partially though federal funds, due to a miscommunication in the business office and a change in policy during the year. Effect: The salaries for individuals who worked partially on the grants were not properly supported to be in compliance with the District?s written procedures and the Uniform Guidance. Recommendation: We recommend the District comply with their written procedures to be 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 #0032-19-0433; Grant Period ? Fiscal Year Ended June 30, 2019 Special Education Grants to States (IDEA Preschool); CFDA No. 84.173; Project #0033-19-0433; 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 accounting policies and practices of the District, and support the distribution of salaries and wages among specific activities or cost objectives. Condition: Although the District obtained Payroll Certifications Forms during the year, they did not comply with their written procedures regarding the frequency of submitting the forms for employees whose salaries were funded partially through federal funds. Cause: The District did not follow its written procedures regarding the frequency of Payroll Certification Forms for employees whose salaries were funded partially though federal funds, due to a miscommunication in the business office and a change in policy during the year. Effect: The salaries for individuals who worked partially on the grants were not properly supported to be in compliance with the District?s written procedures and the Uniform Guidance. Recommendation: We recommend the District comply with their written procedures to be in compliance with the Uniform Guidance. District?s Response: The District?s response is included in their corrective plan.
Corrective Action Plan Implementation Plan of Action: 1) The District will fully communicate new procedures to ensure compliance. Implementation Date: 1) Immediately Person(s) Responsible for Implementation: Principal Account Clerk, Assistant Superintendent for Business
Although the Board had a purchasing policy referencing Uniform Guidance, the District did not have written procedures detailing all the requirements outlined in the Uniform Guidance. Cause: The District required additional time to incorporate the Uniform Guidance requirements in written 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 understand the District is in the process of implementing updated policies and procedures in accordance with 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 #0032-19-0433; Grant Period ? Fiscal Year Ended June 30, 2019 Special Education Grants to States (IDEA Preschool); CFDA No. 84.173; Project #0033-19-0433; 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: Although the Board had a purchasing policy referencing Uniform Guidance, the District did not have written procedures detailing all the requirements outlined in the Uniform Guidance. Cause: The District required additional time to incorporate the Uniform Guidance requirements in written 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 understand the District is in the process of implementing updated policies and procedures in accordance with Uniform Guidance. District?s Response: The District?s response is included in their corrective plan.
Corrective Action Plan Implementation Plan of Action: 1) New written policies/procedures were developed that totally encompasses UGG. Implementation Date: 1) Completed Person(s) Responsible for Implementation: Principal Account Clerk, Assistant Superintendent for Business
The District did not complete the maintenance of effort calculator for eligibility for the 2018/19 year with accurate information. Cause: The District inadvertently utilized incorrect salaries and health benefits when computing the amount for the special education fringe benefits, resulting in an overstated amount in the calculation. Effect: The District?s maintenance of effort calculator for eligibility was submitted to NYSED with incorrect information. Recommendation: We recommend the District develop a system to review the maintenance of effort calculator with all supporting documentation before submitting it to NYSED. We also recommend the District officials contact NYSED to verify procedures to file a revised calculation, if considered necessary. District?s Response: The District?s response is included in their corrective plan.
Show full finding ▾Hide full finding ▴FINDING # 2019-003 U.S. Department of Education ? Passed-through the NYS Education Department Special Education Grants to States (IDEA, Part B); CFDA No. 84.027; Project #0032-19-0433; Grant Period ? Fiscal Year Ended June 30, 2019 Special Education Grants to States (IDEA Preschool); CFDA No. 84.173; Project #0033-19-0433; Grant Period ? Fiscal Year Ended June 30, 2019 Significant Deficiency Criteria: According to 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: The District did not complete the maintenance of effort calculator for eligibility for the 2018/19 year with accurate information. Cause: The District inadvertently utilized incorrect salaries and health benefits when computing the amount for the special education fringe benefits, resulting in an overstated amount in the calculation. Effect: The District?s maintenance of effort calculator for eligibility was submitted to NYSED with incorrect information. Recommendation: We recommend the District develop a system to review the maintenance of effort calculator with all supporting documentation before submitting it to NYSED. We also recommend the District officials contact NYSED 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 Implementation Plan of Action: 1) The District will incorporate a system that will include communication to NYSED and a possible review by an accounting firm prior to MOE submission. Implementation Date: 1) September 2020 Person(s) Responsible for Implementation: Principal Account Clerk, Assistant Superintendent for Business
FAC accepted this audit on February 7, 2019 — management decision was due August 7, 2019.
FAC accepted this audit on February 26, 2018 — management decision was due August 26, 2018.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on March 16, 2017 — management decision was due September 16, 2017.
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