EIN: 133615295
UEI: WE77MRWUNJZ9
Audited by: PKF O'CONNOR DAVIES, 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 3, 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 3, 2026 (1 day ago).
What is a management decision? →FAC accepted this audit on October 24, 2024 — management decision was due April 24, 2025.
FAC accepted this audit on January 19, 2024 — management decision was due July 19, 2024.
FAC accepted this audit on November 27, 2022 — management decision was due May 27, 2023.
During our review of the meals submitted for reimbursement compared to the meals served by the School District, it was noted that the actual meals served did not agree to the meals submitted to New York State for reimbursement. Cause: There was a data entry error in completing report of meals served when requesting for reimbursement.Effect or Potential Effect: The State paid $135,114 less than what the School District earned based on the total meals served. Recommendation: The School District should take care when preparing these reports, as well as ensuring the review in place is thorough. Further, the School District should work to reclaim these funds from the State. Management?s Response: See corrective action plan.
Show full finding ▾Hide full finding ▴Federal Agency: U.S. Department of Agriculture Child Nutrition Cluster Federal Assistance Listing Number 10.553, School Breakfast Program Federal Assistance Listing Number 10.555, National School Lunch Program Federal Assistance Listing Number 10.559, Summer Food Service Program for Children 2022-002: Activities Allowed or Unallowed (Material Weakness) Criteria: Per the 2022 OMB Compliance Supplement for the Child Nutrition Cluster, ?Reimbursement for meals served is not based on costs; it is determined solely by applying the applicable meals times rate formula.? Thus, the number of meals served by a School District corresponds to the expenditures and the reimbursement received from the Federal government passed through New York State for such meals. Condition: During our review of the meals submitted for reimbursement compared to the meals served by the School District, it was noted that the actual meals served did not agree to the meals submitted to New York State for reimbursement. Cause: There was a data entry error in completing report of meals served when requesting for reimbursement.Effect or Potential Effect: The State paid $135,114 less than what the School District earned based on the total meals served. Recommendation: The School District should take care when preparing these reports, as well as ensuring the review in place is thorough. Further, the School District should work to reclaim these funds from the State. Management?s Response: See corrective action plan.
Finding 2022-002: Activities Allowed or Unallowed Federal Agency: U.S. Department of Agriculture Child Nutrition Cluster Federal Assistance Listing Number 10.553, School Breakfast Program Federal Assistance Listing Number 10.555, National School Lunch Program Federal Assistance Listing Number 10.559, Summer Food Service Program for Children Condition During our review of the meals submitted for reimbursement compared to the meals served by the School District, it was noted that the actual meals served did not agree to the meals submitted to New York State for reimbursement. Corrective Action Planned The District will double check all figures entered into the program for reimbursement. Anticipated Completion Date November 2022 Individual Responsible for Corrective Action Plan Lisa Raymond, Assistant Superintendent of Business
One of the eight payroll samples selected for testing had incorrect salary percentages applied to the grant when compared to the tasks completed and approved budget for the grant. Cause: The School District filed the final expenditures reports (FS-10F) well after fiscal year end. Effect or Potential Effect: The School District could be receiving federal monies that would not provide benefits to this specific program. Discrepancies were identified upon audit and are to be adjusted before final expenditure reports are filed. Recommendation: The School District should review all expenditures being charged to the respective grants to ensure expenditures are in line with amounts budgeted per the FS-10. Management?s Response: See corrective action plan. 89
Show full finding ▾Hide full finding ▴Federal Agency: U.S. Department of Education Special Education Cluster (IDEA) Federal Assistance Listing Number 84.027, Special Education ? Grants to States Federal Assistance Listing Number 84.173, Special Education ? Preschool Grants 2022-003: Activities Allowed or Unallowed (Material Weakness) Criteria: 2 CFR Section 200.405(d) states, ?If a cost benefits two or more projects or activities in proportions that can be determined without undue effort or cost, the cost must be allocated to the projects based on the proportional benefit. If a cost benefits two or more projects or activities in proportions that cannot be determined because of the interrelationship of the work involved, then, notwithstanding paragraph (c) of this section, the costs may be allocated or transferred to benefitted projects on any reasonable documented basis.? Condition: One of the eight payroll samples selected for testing had incorrect salary percentages applied to the grant when compared to the tasks completed and approved budget for the grant. Cause: The School District filed the final expenditures reports (FS-10F) well after fiscal year end. Effect or Potential Effect: The School District could be receiving federal monies that would not provide benefits to this specific program. Discrepancies were identified upon audit and are to be adjusted before final expenditure reports are filed. Recommendation: The School District should review all expenditures being charged to the respective grants to ensure expenditures are in line with amounts budgeted per the FS-10. Management?s Response: See corrective action plan. 89
Finding 2022-003: Activities Allowed or Unallowed Federal Agency: U.S. Department of Education Special Education Cluster (IDEA) Federal Assistance Listing Number 84.027, Special Education ? Grants to States Federal Assistance Listing Number 84.173, Special Education ? Preschool Grants Condition One of the eight payroll samples selected for testing had incorrect salary percentages applied to the grant when compared to the tasks completed and approved budget for the grant. Corrective Action Planned The District will put procedures in place to verify all expenditures, including payroll, that flow through the federal grants for accuracy. Anticipated Completion Date November 2022 Individual Responsible for Corrective Action Plan Lisa Raymond, Assistant Superintendent of Business
2021-002
The final expenditures reports (FS-10F) have not been filed as of the date of this report. Cause: There is not adequate communication between the grant coordinator and the Business Office relating to the grant expenditures. The School District does not perform a review of the reports and comparison to the underlying information prior to submission to the granting agency. Effect or Potential Effect: Inaccurate reporting on the final expenditures report (FS-10F) could lead to incorrect reimbursement to the School District or missed opportunities for additional grant funding. Recommendation: In order to have appropriate oversight and grant reporting, the School District should incorporate the grant function under the purview of the Business Office and regularly file the reports in a timely manner. Management?s Response: See corrective action plan. 90
Show full finding ▾Hide full finding ▴Federal Agency: U.S. Department of Education Special Education Cluster (IDEA) Federal Assistance Listing Number 84.027, Special Education ? Grants to States Federal Assistance Listing Number 84.173, Special Education ? Preschool Grants 2022-004: Reporting (Material Weakness) Criteria: The 2022 Office of Management and Budget?s compliance supplement requires that the amounts reported be supported with accounting records and audited financial statements. Condition: The final expenditures reports (FS-10F) have not been filed as of the date of this report. Cause: There is not adequate communication between the grant coordinator and the Business Office relating to the grant expenditures. The School District does not perform a review of the reports and comparison to the underlying information prior to submission to the granting agency. Effect or Potential Effect: Inaccurate reporting on the final expenditures report (FS-10F) could lead to incorrect reimbursement to the School District or missed opportunities for additional grant funding. Recommendation: In order to have appropriate oversight and grant reporting, the School District should incorporate the grant function under the purview of the Business Office and regularly file the reports in a timely manner. Management?s Response: See corrective action plan. 90
Finding 2021-004: Reporting Federal Agency: U.S. Department of Education Special Education Cluster (IDEA) Federal Assistance Listing Number 84.027, Special Education ? Grants to States Federal Assistance Listing Number 84.173, Special Education ? Preschool Grants Condition The final expenditures reports (FS-10F) filed did not agree to the amounts reported within the accounting records. Corrective Action Planned The District has chosen to sign up for a BOCES coser with Capital Region BOCES for a Grant Writer service. This coser will produce all FS-10?s on a timely basis. The District will set up quarterly meetings with the Grants Coordinator to discuss the progress or all grants so all involved parties are up to date. The Business Office will become part of the grant accounting functions to ensure that the amounts claimed match the accounting records of the District Anticipated Completion Date December 2022 Individual Responsible for Corrective Action Plan Lisa Raymond, Assistant Superintendent of Business
2021-003
FAC accepted this audit on December 8, 2021 — management decision was due June 8, 2022.
Both of the samples we selected for testing did not follow competitive bidding procedures or maintain documents as to the rationale for the method of procurement and contractor selection or rejection. Cause: The School District only renewed the contracts and did not provide for an opportunity for competitive bidding procedures. Effect or Potential Effect: The School District could be paying more than a reasonable amount for the services provided. Recommendation: The School District should follow state and federal procurement guidelines and select contractors on a competitive basis. Management?s Response: See corrective action plan.
Show full finding ▾Hide full finding ▴2021-001: Procurement and Suspension and Debarment Federal Agency: U.S. Department of Education Special Education Cluster (IDEA) Federal Assistance Listing Number 84.027, Special Education ? Grants to States Federal Assistance Listing Number 84.173, Special Education ? Preschool Grants Criteria: 48 CFR Section 52.244-5(a) states, ?The Contractor shall select subcontractors (including suppliers) on a competitive basis to the maximum practical extent consistent with the objectives and requirements of the contract.? Further, 2 CFR Section 200.318(i) states, ?The non-Federal entity must maintain records sufficient to detail the history of procurement. These records will include, but not necessarily limited to, the following: Rationale for the method of procurement, selection of contract type, contractor selection or rejection, and the basis for the contract price.? Condition: Both of the samples we selected for testing did not follow competitive bidding procedures or maintain documents as to the rationale for the method of procurement and contractor selection or rejection. Cause: The School District only renewed the contracts and did not provide for an opportunity for competitive bidding procedures. Effect or Potential Effect: The School District could be paying more than a reasonable amount for the services provided. Recommendation: The School District should follow state and federal procurement guidelines and select contractors on a competitive basis. Management?s Response: See corrective action plan.
Finding 2021-001: Procurement and Suspension and Debarment Federal Agency: U.S. Department of Education Special Education Cluster (IDEA) Federal Assistance Listing Number 84.027, Special Education ? Grants to States Federal Assistance Listing Number 84.173, Special Education ? Preschool Grants Condition Both of the samples we selected for testing did not follow competitive bidding procedures or maintain documents as to the rationale for the method of procurement and contractor selection or rejection. Corrective Action Planned The District will follow the competitive bidding guidelines where applicable in the future for all goods and services needed. Anticipated Completion Date September 2021 Individual Responsible for Corrective Action Plan Lisa Raymond, Assistant Superintendent of Business
Two of the three payroll samples selected for testing had incorrect salary percentages applied to the grant when compared to the tasks completed and approved budget for the grant. Cause: The School District filed the final expenditures reports (FS-10F) well after fiscal year end. Effect or Potential Effect: The School District could be receiving federal monies that would not provide benefits to this specific program. Questioned Costs: $109,571 represents the amount charged in excess of the amount deemed reasonable and the approved budget amount. Context: Audit finding represents an isolated instance. The sample tested was a statistically valid sample. Recommendation: The School District should include in the final expenditures report only those expenditures incurred for the respective programs. Management?s Response: See corrective action plan.
Show full finding ▾Hide full finding ▴2021-002: Activities Allowed or Unallowed Federal Agency: U.S. Department of Education Special Education Cluster (IDEA) Federal Assistance Listing Number 84.027, Special Education ? Grants to States Federal Assistance Listing Number 84.173, Special Education ? Preschool Grants Criteria: 2 CFR Section 200.405(d) states, ?If a cost benefits two or more projects or activities in proportions that can be determined without undue effort or cost, the cost must be allocated to the projects based on the proportional benefit. If a cost benefits two or more projects or activities in proportions that cannot be determined because of the interrelationship of the work involved, then, notwithstanding paragraph (c) of this section, the costs may be allocated or transferred to benefitted projects on any reasonable documented basis.? Condition: Two of the three payroll samples selected for testing had incorrect salary percentages applied to the grant when compared to the tasks completed and approved budget for the grant. Cause: The School District filed the final expenditures reports (FS-10F) well after fiscal year end. Effect or Potential Effect: The School District could be receiving federal monies that would not provide benefits to this specific program. Questioned Costs: $109,571 represents the amount charged in excess of the amount deemed reasonable and the approved budget amount. Context: Audit finding represents an isolated instance. The sample tested was a statistically valid sample. Recommendation: The School District should include in the final expenditures report only those expenditures incurred for the respective programs. Management?s Response: See corrective action plan.
Finding 2021-002: Activities Allowed or Unallowed Federal Agency: U.S. Department of Education Special Education Cluster (IDEA) Federal Assistance Listing Number 84.027, Special Education ? Grants to States Federal Assistance Listing Number 84.173, Special Education ? Preschool Grants Condition Two of the three payroll samples selected for testing had incorrect salary percentages applied to the grant when compared to the tasks completed and approved budget for the grant. Corrective Action Planned The District will put procedures in place to verify all expenditures, including payroll, that flow through the federal grants for accuracy. Anticipated Completion Date September 2021 Individual Responsible for Corrective Action Plan Lisa Raymond, Assistant Superintendent of Business
The final expenditures reports (FS-10F) filed did not agree to the amounts reported within the accounting records. Cause: There is not adequate communication between the grant coordinator and the Business Office relating to the grant expenditures. The School District does not perform a review of the reports and comparison to the underlying information prior to submission to the granting agency. Effect or Potential Effect: Inaccurate reporting on the final expenditures report (FS-10F) could lead to incorrect reimbursement to the School District. Recommendation: In order to have appropriate oversight and grant reporting, the School District should incorporate the grant function under the purview of the Business Office. Management?s Response: See corrective action plan.
Show full finding ▾Hide full finding ▴2021-003: Reporting Federal Agency: U.S. Department of Education Special Education Cluster (IDEA) Federal Assistance Listing Number 84.027, Special Education ? Grants to States Federal Assistance Listing Number 84.173, Special Education ? Preschool Grants Criteria: The 2021 Office of Management and Budget?s compliance supplement requires that the amounts reported be supported with accounting records and audited financial statements. Condition: The final expenditures reports (FS-10F) filed did not agree to the amounts reported within the accounting records. Cause: There is not adequate communication between the grant coordinator and the Business Office relating to the grant expenditures. The School District does not perform a review of the reports and comparison to the underlying information prior to submission to the granting agency. Effect or Potential Effect: Inaccurate reporting on the final expenditures report (FS-10F) could lead to incorrect reimbursement to the School District. Recommendation: In order to have appropriate oversight and grant reporting, the School District should incorporate the grant function under the purview of the Business Office. Management?s Response: See corrective action plan.
Finding 2021-003: Reporting Federal Agency: U.S. Department of Education Special Education Cluster (IDEA) Federal Assistance Listing Number 84.027, Special Education ? Grants to States Federal Assistance Listing Number 84.173, Special Education ? Preschool Grants Condition The final expenditures reports (FS-10F) filed did not agree to the amounts reported within the accounting records. Corrective Action Planned The District has set up quarterly meetings with the Grants Coordinator to discuss the progress or all grants so all involved parties are up to date. The Business Office will become part of the grant accounting functions to ensure that the amounts claimed match the accounting records of the District Anticipated Completion Date July 2021 Individual Responsible for Corrective Action Plan Lisa Raymond, Assistant Superintendent of Business
FAC accepted this audit on December 3, 2020 — management decision was due June 3, 2021.
FAC accepted this audit on October 30, 2019 — management decision was due April 30, 2020.
FAC accepted this audit on October 18, 2018 — management decision was due April 18, 2019.
FAC accepted this audit on October 29, 2017 — management decision was due April 29, 2018.
FAC accepted this audit on November 6, 2016 — management decision was due May 6, 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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