EIN: 116002058
UEI: SE6JFM65S4M8
Audited by: R.S. ABRAMS & C0. LLP
Oversight agency: 84 [Department of Education]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 16, 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 16, 2026 (49 days ago).
What is a management decision? →FAC accepted this audit on February 14, 2025 — management decision was due August 14, 2025.
During our audit, we noted the District’s fixed asset records were incomplete for some of the assets acquired with federal grant funding during the fiscal year. Cause: The District did not appropriately review and reconcile its expenditure records in order to identify equipment additions purchased with federal funds for the purposes of updating their fixed asset records. 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. Questioned Costs: None. 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 addition records. It is noted that the fixed asset records have subsequently been corrected to include assets acquired with federal grant funding. 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 American Rescue Plan - Elementary and Secondary School Emergency Relief (ARP ESSER) Fund; Assistance Listing Number 84.425U; Grant Period – Fiscal Year Ended June 30, 2024 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 fixed asset records were incomplete for some of the assets acquired with federal grant funding during the fiscal year. Cause: The District did not appropriately review and reconcile its expenditure records in order to identify equipment additions purchased with federal funds for the purposes of updating their fixed asset records. 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. Questioned Costs: None. 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 addition records. It is noted that the fixed asset records have subsequently been corrected to include assets acquired with federal grant funding. District’s Response: The District’s response is included in their corrective plan.
During our current year audit, we noted that capital outlay expenditure codes were not reviewed with an appropriate level of precision to ensure all fixed asset purchases worthy of capitalization were added to the District’s fixed asset register. We recommend a reconciliation be prepared between the capital outlay expenditure codes and the fixed asset register to ensure that all items requiring capitalization as per District policy are captured, as well as a review of capital projects expenditures to date to determine if they are complete. We acknowledge that the District has made the necessary edits to the fixed asset register for the purposes of appropriate financial statement presentation. The District has reviewed the process for tracking fixed assets with the necessary staff members to ensure that paperwork is received timely from the various departments. Written protocols will be established and maintained in the Business Office Reference Guide. This will ensure that all assets are recorded in the fixed asset software in a timely manner. Status: In process Implementation Date: December 2024
FAC accepted this audit on February 29, 2024 — management decision was due August 29, 2024.
FAC accepted this audit on February 9, 2023 — management decision was due August 9, 2023.
FAC accepted this audit on June 28, 2022 — management decision was due December 28, 2022.
FAC accepted this audit on January 28, 2021 — management decision was due July 28, 2021.
FAC accepted this audit on March 16, 2020 — management decision was due September 16, 2020.
FAC accepted this audit on March 6, 2019 — management decision was due September 6, 2019.
FAC accepted this audit on January 24, 2018 — management decision was due July 24, 2018.
FAC accepted this audit on January 26, 2017 — management decision was due July 26, 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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