EIN: 116002193
UEI: DGC7HAWQGJE6
Audited by: R.S. ABRAMS & CO., 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 March 26, 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 September 26, 2026 (23 days from today).
What is a management decision? →While the District did ultimately meet the necessary requirements for the eligibility standard using budgeted amounts, certain amounts presented in the maintenance of effort calculation for eligibility for the 2024/25 fiscal year were not reported accurately. Cause: The District inadvertently utilized certain inaccurate amounts in the calculations. Effect: While the District did ultimately meet the necessary requirements for the eligibility standards using budgeted amounts, the District’s maintenance of effort calculator for eligibility was submitted to NYS Education Department (NYSED) with certain inaccurate information. Questioned Costs: None. Statistical Sampling: Not applicable. Repeat Finding: No. Recommendation: We recommend the District develop a system to review the maintenance of effort calculator with all supporting documentation before submitting it to NYSED in order to ensure that the information submitted is completed and accurate. District’s Response: The District’s response is included in their corrective action plan
Show full finding ▾Hide full finding ▴U.S. Department of Education – Passed-through the NYS Education Department Special Education Cluster (IDEA) - Special Education - Grants to States (IDEA, Part B), Special Education - Preschool Grants (IDEA Preschool); Assistance Listing Numbers 84.027 and 84.173; Project #0032-25-0421, #0033-25-0421; Grant Period – Fiscal Year Ended June 30, 2025 Significant Deficiency Compliance Requirement: Maintenance of Effort 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: While the District did ultimately meet the necessary requirements for the eligibility standard using budgeted amounts, certain amounts presented in the maintenance of effort calculation for eligibility for the 2024/25 fiscal year were not reported accurately. Cause: The District inadvertently utilized certain inaccurate amounts in the calculations. Effect: While the District did ultimately meet the necessary requirements for the eligibility standards using budgeted amounts, the District’s maintenance of effort calculator for eligibility was submitted to NYS Education Department (NYSED) with certain inaccurate information. Questioned Costs: None. Statistical Sampling: Not applicable. Repeat Finding: No. Recommendation: We recommend the District develop a system to review the maintenance of effort calculator with all supporting documentation before submitting it to NYSED in order to ensure that the information submitted is completed and accurate. District’s Response: The District’s response is included in their corrective action plan
Current Year Observations and Recommendations Observation: While the District did ultimately meet the necessary requirements for the eligibility standards using budgeted amounts, the District’s maintenance of effort calculator for eligibility was submitted to NYS Education Department (NYSED) with certain inaccurate 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 in order to ensure that the information submitted is complete and accurate. District Response: The District will have the MOE reviewed and approved by the Business Administrator and Assistant Superintendent for Business and Operations prior to submission to NYSED to ensure the completeness and accuracy of the information reported. Anticipated Completion Date: June 2027 Persons Responsible for Implementation: Sal Perrotta, Assistant Business Manager, Joseph DiBartolo, Business Administrator, and Richard Snyder, Assistant Superintendent for Business and Operations. Prior Year Observations and Recommendations There were no prior year observations.
FAC accepted this audit on March 19, 2025 — management decision was due September 19, 2025.
FAC accepted this audit on February 21, 2024 — management decision was due August 21, 2024.
FAC accepted this audit on February 9, 2023 — management decision was due August 9, 2023.
FAC accepted this audit on March 15, 2022 — management decision was due September 15, 2022.
FAC accepted this audit on February 1, 2021 — management decision was due August 1, 2021.
FAC accepted this audit on March 22, 2020 — management decision was due September 22, 2020.
The District?s written policies surrounding procurement with federal funds did not incorporate all required components as outlined in the Uniform Guidance. Cause: The District had contracted with legal counsel to assist in updating their procurement policy following the release of the Uniform Guidance. However, multiple required components as per the Uniform Guidance were not included in the updated procurement policy. Effect: The District?s federal purchases were not made in accordance with the procurement standards set forth 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 School Breakfast Program (Cash Assistance); CFDA No. 10.553; Grant Period ? Fiscal Year Ended June 30, 2019 National School Lunch Program (Cash Assistance); CFDA No. 10.555; Grant Period ? Fiscal Year Ended June 30, 2019 National School Lunch Program (Non-Cash Food Distribution); CFDA No. 10.555; 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?s written policies surrounding procurement with federal funds did not incorporate all required components as outlined in the Uniform Guidance. Cause: The District had contracted with legal counsel to assist in updating their procurement policy following the release of the Uniform Guidance. However, multiple required components as per the Uniform Guidance were not included in the updated procurement policy. Effect: The District?s federal purchases were not made in accordance with the procurement standards set forth 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.
District?s Response: The District has revised Purchasing Policy (Policy 6700) so that it references the Uniform Guidance as ?Attachment A? and that all of the specifics associated with the Uniform Guidance is indicated in the attachment. The policy revision and Attachment A have been submitted to the Hewlett-Woodmere Policy Committee for review and for ultimately the adoption of the policy with the aforementioned revisions. The first review by the Committee will be on March 24, 2020. A copy of the revised policy and Attachment A are annexed to and are an integral part of this Corrective Action Plan.
FAC accepted this audit on February 11, 2019 — management decision was due August 11, 2019.
FAC accepted this audit on February 11, 2018 — management decision was due August 11, 2018.
FAC accepted this audit on March 15, 2017 — management decision was due September 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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