EIN: 136007107
UEI: EDMXK2AKKS79
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 25, 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 25, 2026 (20 days from today).
What is a management decision? →FAC accepted this audit on March 27, 2025 — management decision was due September 27, 2025.
Although the District ultimately obtained Payroll Certification Forms from the employees funded through these federal funds as per District policy, 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 payroll amounts 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. Questioned Costs: None. 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 Special Education Cluster (IDEA) - Special Education-Grants to States (IDEA, Part B), Special Education - Preschool Grants (IDEA Preschool); Assistance Listing Numbers 84.027, 84.173, 84.027X, and 84.173X; Project #0032-24-0408, #5532-22-0766, #0033-24-0408, #5533-22-0766; Grant Period – Fiscal Year Ended June 30, 2024 Significant Deficiency Compliance Requirement: Allowable Costs/Cost Principles - Payroll 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 as per District policy, 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 payroll amounts 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. Questioned Costs: None. 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.
Re: 2023-24 Single Audit Response and Corrective Action Plan The Clarkstown Central School District (the 'District') has received R.S. Abrams' Single Audit report dated March 21, 2025. This document serves as the District's Single Audit Response and Corrective Action Plan. The Board of Education and the District's Administration extend a thank you to R.S Abrams for their time and effort devoted to the detailed examination of internal controls. The District accepts the recommendation as noted and has instituted the attached Corrective Action Plan. The District strongly supports the audit process and welcomes all efforts to ensure that District internal controls are in alignment with best practices. #1 Recommendation: Allowable Cost principles - payroll "During our current year audit, we noted that although the District ultimately obtained Payroll Certification Forms from the employees funded through these federal funds as per District policy , 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." Corrective Action Plan The District agrees that in the 2023-24 grant year, the Payroll Certification Forms were not prepared and processed in a timely manner. This was due, in part, to staffing issues being experienced by the Accounting Department. To ensure timely preparation in the future , the District will schedule distribution of certification forms no later than November 30th. Mr. William Molloy, Deputy Treasurer , will compile the information and provide it to Ms. Bridgette Dunmire, Senior Clerk, no later than November 15th. Ms. Dunmire will prepare the forms , based on the data provided, and submit them to Mr. Molloy for review. Certification forms will be distributed electronically by Ms. Dunmire no later than November 30th. This process will be effective beginning with 2024-25 grant year.
FAC accepted this audit on March 21, 2024 — management decision was due September 21, 2024.
FAC accepted this audit on March 16, 2023 — management decision was due September 16, 2023.
FAC accepted this audit on May 15, 2022 — management decision was due November 15, 2022.
FAC accepted this audit on March 4, 2021 — management decision was due September 4, 2021.
We sampled two pay dates each for 20 employees charged to the grants and noted for 20 out of the 20 employees selected for testing, the payroll certification forms were prepared upon audit request, in November and December 2020 for the June 30, 2020 fiscal year, and therefore, not prepared timely. Cause: The District did not develop written policies or procedures relating to payroll certifications, as required by Uniform Guidance. 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. 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 #0032-20-0766; Grant Period ? Fiscal Year Ended June 30, 2020 Special Education Preschool Grants (IDEA Preschool); CFDA No. 84.173; Project #0033-20- 0766; 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: We sampled two pay dates each for 20 employees charged to the grants and noted for 20 out of the 20 employees selected for testing, the payroll certification forms were prepared upon audit request, in November and December 2020 for the June 30, 2020 fiscal year, and therefore, not prepared timely. Cause: The District did not develop written policies or procedures relating to payroll certifications, as required by Uniform Guidance. 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. District?s Response: The District?s response is included in their corrective plan.
Finding #2020-001 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. Corrective Action Plan: The District has a Federal Funds Procedural Manual that was last updated during March 2020. The manual was customized from the template developed by the Association of School Business Officials in New York. While we acknowledge that the preparation and completion of the PAR forms were delayed due to the District?s response to the COVID-19 pandemic, they were completed prior to the end of the audit field work. We do understand the need for the completion of this work on a more timely basis. Under the direction of the Chief Administrative Officer & Assistant Superintendent, Mr. John LaNave the PAR forms for the 20-21 grant year have already been prepared and will be distributed by the end of March. We will place a higher level of priority to obtain the completion of these forms annually by the end of each school year.
The District did not establish written policies or procedures for procurement as outlined in the Uniform Guidance. Cause: The District did not take timely action to implement the required procedures and policy updates due to COVID-19 related school closures. Effect: The District?s purchases were not made in accordance with the procurement standards. 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 # 2020-002 (REPEAT FINDING) U.S. Department of Education ? Passed-through the NYS Education Department Special Education Grants to States (IDEA, Part B); CFDA No. 84.027; Project #0032-20-0766; Grant Period ? Fiscal Year Ended June 30, 2020 Special Education Preschool Grants (IDEA Preschool); CFDA No. 84.173; Project #0033-20- 0766; 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 establish written policies or procedures for procurement as outlined in the Uniform Guidance. Cause: The District did not take timely action to implement the required procedures and policy updates due to COVID-19 related school closures. Effect: The District?s purchases were not made in accordance with the procurement standards. 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.
Finding #2020-002 We recommend the District develop written procurement policies and procedures that contain all the required information contained in the Uniforms Guidance, to ensure their purchases under federal awards are made in compliance with the Uniform Guidance. Chief Administrative Officer & Assistant Superintendent, Mr. John LaNave, will work with the Board of Education to develop and implement revised purchasing policies and procedures by January 31, 2022. These policies and procedures will reflect requirements established in the Uniform Guidance contained in Sections 200.318 through 200.326, while continuing to meet all applicable state and local laws and regulations. While we feel that nothing in our practices during the audit period actually violated the requirements, we acknowledge that inadequate documentation, in and of itself, requires the updating of our existing purchasing policies and procedures to specifically describe the conflict of interest guidelines, required methods of procurement, general procurement standards, competitive bidding and the utilization of small, minority and women?s business enterprises when possible to bring our documentation into compliance with the revised guidance. We would like to take this opportunity to point out that we experienced some turnover in the Purchasing Department during the 2019-2020 school year that partly contributed to our delay in responding to this prior audit comment. The management and staff of the District would like to express our gratitude to you and your staff for the professional manner in which your review was conducted. Please feel free to contact me at your convenience should you wish to discuss any aspect of our corrective action plan.
2019-001
FAC accepted this audit on June 18, 2020 — management decision was due December 18, 2020.
The District did not establish written policies or procedures for procurement as outlined in the Uniform Guidance. Cause: The District had some turnover in the business office and had not updated their policies and procedures. Effect: The District was not in compliance with Uniform Guidance in establishing written policies or procedures for procurement. 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 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 action plan.
Show full finding ▾Hide full finding ▴FINDING # 2019-001 U.S. Department of Agriculture -Passed-through the NYS Education Department School Breakfast Program; 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: Although the District has Purchasing Policy 6700, this policy needs to be updated to be in accordance with 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 establish written policies or procedures for procurement as outlined in the Uniform Guidance. Cause: The District had some turnover in the business office and had not updated their policies and procedures. Effect: The District was not in compliance with Uniform Guidance in establishing written policies or procedures for procurement. 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 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 action plan.
The District will implement revised purchasing policies and procedures by the end of the third calendar quarter of 2020 that will reflect requirements established in the Uniform Guidance contained in Sections 200.318 through 200.326, while continuing to meet all applicable state and local laws and regulations. While we feel that nothing in our practices during the audit period actually violated the requirements, we acknowledge that inadequate policy documentation, in and of itself, requires the updating of our existing purchasing policies and procedures. Specifically, we need to describe the conflict of interest guidelines, required methods of procurement, general procurement standards, competitive bidding and the utilization of small, minority and women?s business enterprises when possible to bring our policies into compliance with the revised guidance.
FAC accepted this audit on February 28, 2019 — management decision was due August 28, 2019.
FAC accepted this audit on January 25, 2018 — management decision was due July 25, 2018.
FAC accepted this audit on October 26, 2016 — management decision was due April 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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