EIN: 136007113
UEI: VLGFT3NSNLU3
Data as of August 26, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 12, 2020. 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 12, 2020 (2175 days ago).
What is a management decision? →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 support was prepared upon request for the audit, and did not include the total activity the employees were compensated for, only the portion charged to the grants. Cause: The District had some turnover in the business office and had not updated their policies and procedures. 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 noted the District has since developed written procedures for the support of the salaries and wages charged to federal awards subsequent to the audit. 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 #0032-19-1047; Grant Period ? Fiscal Year Ended June 30, 2019 Special Education Preschool Grants (IDEA Preschool); CFDA No. 84.173; Project #0033-19- 1047; 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 support was prepared upon request for the audit, and did not include the total activity the employees were compensated for, only the portion charged to the grants. Cause: The District had some turnover in the business office and had not updated their policies and procedures. 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 noted the District has since developed written procedures for the support of the salaries and wages charged to federal awards subsequent to the audit. District?s Response: The District?s response is included in their corrective plan.
FINDING # 2019-001 Corrective Action: In the 2015-2016 school year, the District was the subject of a Title I audit conducted by NYSED. At that time, the auditor advised the district that the current payroll procedures regarding the allocation of salaries to federal grants were acceptable to NYSED. The District has since developed written procedures for the support of the salaries and wages charged to federal awards to be in compliance with the Uniform Guidance.
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?s purchases were not made in accordance with the procurement standards outlined 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 # 2019-002 U.S. Department of Education ? Passed-through the NYS Education Department Special Education Grants to States (IDEA, Part B); CFDA No. 84.027; Project #0032-19-1047; Grant Period ? Fiscal Year Ended June 30, 2019 Special Education Preschool Grants (IDEA Preschool); CFDA No. 84.173; Project #0033-19- 1047; 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 had some turnover in the business office and had not updated their policies and procedures. Effect: The District?s purchases were not made in accordance with the procurement standards outlined 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.
FINDING # 2019-002 Corrective Action: It should be noted that the District?s current purchasing policies and procedures are substantially in compliance with the Uniform Guidance. However, there are certain provisions in the Uniform Guidance that would not have applied specifically to the purchases made under these federal awards. Nevertheless, the District will amend its purchasing policy and procedures to comply with the Uniform Guidance by the end of the fiscal year.
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