EIN: 131888668
UEI: DBMJBDEBYSE6
Audited by: R.S. ABRAMS & CO., LLP
Oversight agency: 84 [Department of Education]
View federal awards & risk assessment →
Data as of August 28, 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 (73 days ago).
What is a management decision? →FAC accepted this audit on November 14, 2024 — management decision was due May 14, 2025.
FAC accepted this audit on January 22, 2024 — management decision was due July 22, 2024.
FAC accepted this audit on February 6, 2023 — management decision was due August 6, 2023.
FAC accepted this audit on April 28, 2022 — management decision was due October 28, 2022.
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. We understand the District is in the process of updating their policies and procedures to comply with Uniform Guidance Section 200.430. Districts Response: The District's response is included in their corrective plan.
Show full finding ▾Hide full finding ▴Special Education Grants to States (IDEA, Part B); Assistance Listing Number 84.027; Project #0032-21- 1068; Grant Period ? Fiscal Year Ended June 30, 2021 Special Education Preschool Grants (IDEA Preschool); Assistance Listing Number 84.173; Project #0033-21-1068; 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: 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. We understand the District is in the process of updating their policies and procedures to comply with Uniform Guidance Section 200.430. Districts Response: The District's response is included in their corrective plan.
District Action Plan: Personnel Activity Reports (PARs) for all wages charged to grants was implemented for the 2021-22 school year. The District is currently working on an updated Payroll Policy that addresses the requirements contained in the Uniform Guidance. Person Responsible for Implementation: Margaret Modugno, Director of Business Administration. Anticipated Implementation Date: June 30, 2022
2020-001
FAC accepted this audit on February 11, 2021 — management decision was due August 11, 2021.
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. We understand the District is in the process of updating their policies and procedures to comply with Uniform Guidance Section 200.430. District?s Response: The District?s response is included in their corrective plan.
Show full finding ▾Hide full finding ▴Finding # 2020-001 U.S. Department of Education ? Passed-through the NYS Education Department Special Education Grants to States (IDEA, Part B); CFDA No. 84.027; Project #0032-20-1068; Grant Period ? Fiscal Year Ended June 30, 2020 Special Education Preschool Grants (IDEA Preschool); CFDA No. 84.173; Project #0033-20-1068; Grant Period ? Fiscal Year Ended June 30, 2020 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: 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. We understand the District is in the process of updating their policies and procedures to comply with Uniform Guidance Section 200.430. District?s Response: The District?s response is included in their corrective plan.
Finding #2020-001 District Action Plan: The District has completed the development and/or modification of policies and procedures to address the revised Federal Uniform Guidance requirements. Additionally, Personnel Activity Reports (PARs) for all wages charged to grants has been implemented. Implementation Date: This update was delayed due to the COVID-19 Pandemic. Procedure updates were completed in December 2020 and the Board of Education will formally adopt the revised procedures in February 2021. Person Responsible for Implementation: Andrew Lennon, Director of Business Administration.
2019-001
The District did not revise existing policies or procedures for procurement as outlined in the Uniform Guidance. Cause: The District did not take timely action to complete the required updates. Effect: The District?s purchases were not made in accordance with the procurement standards. Recommendation: We recommend the District revise its written procurement policies and procedures to include 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 updating their procurement policies and procedures to comply with Uniform Guidance Section 200.317. District?s Response: The District?s response is included in their corrective plan.
Show full finding ▾Hide full finding ▴Finding # 2020-002 U.S. Department of Education ? Passed-through the NYS Education Department Special Education Grants to States (IDEA, Part B); CFDA No. 84.027; Project #0032-20-1068; Grant Period ? Fiscal Year Ended June 30, 2020 Special Education Preschool Grants (IDEA Preschool); CFDA No. 84.173; Project #0033-20-1068; Grant Period ? Fiscal Year Ended June 30, 2020 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 revise existing policies or procedures for procurement as outlined in the Uniform Guidance. Cause: The District did not take timely action to complete the required updates. Effect: The District?s purchases were not made in accordance with the procurement standards. Recommendation: We recommend the District revise its written procurement policies and procedures to include 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 updating their procurement policies and procedures to comply with Uniform Guidance Section 200.317. District?s Response: The District?s response is included in their corrective plan.
Finding #2020-002 District Plan of Action: The District has completed the development and/or modification of policies and procedures to address the revised Federal Uniform Guidance requirements. Implementation Date: This update was delayed due to the COVID-19 Pandemic. Procedure updates were completed in December 2020 and the Board of Education will formally adopt the revised procedures in February 2021. Person Responsible for Implementation: Andrew Lennon, Director of Business Administration.
2019-002
FAC accepted this audit on February 25, 2020 — management decision was due August 25, 2020.
The District did not establish written policies or procedures for the support of the salaries and wages charged to federal awards. As a result, the wages of hourly and per diem employees charged to the grants were not documented in accordance with the Uniform Guidance Section 200.430. 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. We understand the District is in the process of updating their policies and procedures to comply with Uniform Guidance Section 200.430. 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 #0032-19-1068; Grant Period ? Fiscal Year Ended June 30, 2019 Special Education Preschool Grants (IDEA Preschool); CFDA No. 84.173; Project #0033-19-1068; 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 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: The District did not establish written policies or procedures for the support of the salaries and wages charged to federal awards. As a result, the wages of hourly and per diem employees charged to the grants were not documented in accordance with the Uniform Guidance Section 200.430. 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. We understand the District is in the process of updating their policies and procedures to comply with Uniform Guidance Section 200.430. District?s Response: The District?s response is included in their corrective plan.
Finding #2019-001 Management's Response: The District is developing written policies and procedures based on the recently revised Federal Uniform Guidance requirements. Personnel Activity Reports (PARs) currently utilized for any salaried employees charged to Federal Awards will now also be required for per diem and hourly wages charged to the grant. (Anticipated completion June 1, 2020 - Director of Business Administration and BOE. )
The District did not revise existing policies or procedures for procurement as outlined in the Uniform Guidance. Cause: The District did not take timely action to complete the required updates. Effect: The District?s purchases were not made in accordance with the procurement standards. Recommendation: We recommend the District revise its written procurement policies and procedures to include 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 updating their procurement policies and procedures to comply with Uniform Guidance Section 200.317. 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 #0032-19-1068; Grant Period ? Fiscal Year Ended June 30, 2019 Special Education Preschool Grants (IDEA Preschool); CFDA No. 84.173; Project #0033-19-1068; 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 revise existing policies or procedures for procurement as outlined in the Uniform Guidance. Cause: The District did not take timely action to complete the required updates. Effect: The District?s purchases were not made in accordance with the procurement standards. Recommendation: We recommend the District revise its written procurement policies and procedures to include 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 updating their procurement policies and procedures to comply with Uniform Guidance Section 200.317. District?s Response: The District?s response is included in their corrective plan.
Finding #2019-002 Management 's Response: The District is revising written procurement policies and procedures to comply with the Federal Uniform Guidance recently implemented. Policy changes will then be recommended to the District's Policy Committee for further review and recommendation to the Board of Education. (Anticipated completion June 1, 2020 - Director of Business Administration and BOE. )
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.
Browse other Single Audit organizations in New York →
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and filing records.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.
