EIN: 136007109
UEI: ELEJMQJ4V111
Audited by: R.S. ABRAMS & CO., LLP
Oversight agency: 84 [Department of Education]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 18, 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 18, 2026 (72 days ago).
What is a management decision? →FAC accepted this audit on December 19, 2024 — management decision was due June 19, 2025.
FAC accepted this audit on February 23, 2024 — management decision was due August 23, 2024.
FAC accepted this audit on March 15, 2023 — management decision was due September 15, 2023.
FAC accepted this audit on March 27, 2022 — management decision was due September 27, 2022.
FAC accepted this audit on January 10, 2021 — management decision was due July 10, 2021.
FAC accepted this audit on May 18, 2020 — management decision was due November 18, 2020.
The District did not establish written policies or procedures for procurement as outlined in the Uniform Guidance. Cause: The District was not aware of the July 1, 2018 deadline for updating their procurement policies and procedures as set forth in the Uniform Guidance. 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 noted subsequent to the audit that the District has since developed a written procurement policy and is in the process of developing written procedures that contain all the required information contained in the Uniform Guidance. 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 Education ? Passed-through the NYS Education Department Special Education Grants to States (IDEA, Part B); CFDA No. 84.027; Project #0032-19-0768; Grant Period ? Fiscal Year Ended June 30, 2019 Special Education Grants to States (IDEA Preschool); CFDA No. 84.173; Project #0033-19-0768; 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 establish written policies or procedures for procurement as outlined in the Uniform Guidance. Cause: The District was not aware of the July 1, 2018 deadline for updating their procurement policies and procedures as set forth in the Uniform Guidance. 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 noted subsequent to the audit that the District has since developed a written procurement policy and is in the process of developing written procedures that contain all the required information contained in the Uniform Guidance. District?s Response: The District?s response is included in their corrective action plan.
FINDING # 2019-001 The District was not in compliance with the Uniform Guidance in establishing written policies or procedures for procurement. RESPONSE: The District?s purchasing policy is more stringent than the Federal Government?s procurement requirements. The District required that all grant purchasing use the District?s requirements prior to the effective date of the regulations. For instance, the contract with the consultant at the OEC was sent for an RFP for the first time almost two years ago. However, we recognize the importance of codifying the established practice with implementing regulations and have done so. CONTACT PERSON RESPONSIBLE: Mario Spagnuolo COMPLETION DATE: The Board of Education adopted Policy 6751 ? Purchases When Using Funds from Federal Grants at its March 3, 2020 meeting.
The District did not establish written policies or procedures for the support of the salaries and wages charged to federal awards as required by the Uniform Guidance. Cause: The District did not take timely action to implement the required procedures and policy updates. Effect: The District was not in compliance with the Uniform Guidance in establishing written policies or procedures for the support of the salaries and wages charged to the federal grants. Recommendation: We recommend the District develop written policies and procedures 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 # 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 #0032-19-0768; Grant Period ? Fiscal Year Ended June 30, 2019 Special Education Grants to States (IDEA Preschool); CFDA No. 84.173; Project #0033-19-0768; 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 required by the Uniform Guidance. Cause: The District did not take timely action to implement the required procedures and policy updates. Effect: The District was not in compliance with the Uniform Guidance in establishing written policies or procedures for the support of the salaries and wages charged to the federal grants. Recommendation: We recommend the District develop written policies and procedures 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 # 2019-002 The District was not in compliance with the Uniform Guidance in establishing written policies or procedures for the support of the salaries and wages charged to the federal grants. RESPONSE: The District utilizes grants for salaries in two manners; additional staff who are paid utilizing the NTA collective bargaining agreements and additional support for students paid for on the same basis as NTA members are. In addition, the District has for many years maintained a registry in which every employee paid under grants signs monthly acknowledging that the employee is paid under a grant. However, we recognize the importance of codifying the established practice with implementing regulations and plan to do so as soon as Board Meetings resume. CONTACT PERSON RESPONSIBLE: Mario Spagnuolo ANTICIPATED COMPLETION DATE: April 2020.
FAC accepted this audit on January 27, 2019 — management decision was due July 27, 2019.
FAC accepted this audit on January 2, 2018 — management decision was due July 2, 2018.
FAC accepted this audit on January 5, 2017 — management decision was due July 5, 2017.
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