EIN: 136007184
UEI: FTFECEZ4L8C4
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 December 15, 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 15, 2026 (81 days ago).
What is a management decision? →FAC accepted this audit on December 11, 2024 — management decision was due June 11, 2025.
During our audit we noted certain figures used as inputs for the 2022-2023 Maintenance of Effort (MOE) compliance calculator did not agree to the District’s actual 2022-2023 excess cost aid and special education expenditures, and therefore we were unable to substantiate the 2022-2023 compliance calculator filed with the state. It is noted that subsequent to our finding, upon updating the MOE calculator, it was determined that the District was in compliance with the maintenance of effort requirements for the 2022-2023 MOE compliance calculator. Cause: The District has internal controls in place to have the MOE calculator reviewed and approved by a responsible administrator prior to submission. However, strengthening of internal control review process is needed. Effect: The District’s maintenance of effort calculator was submitted to the State with incorrect and/or incomplete information, which may affect future compliance with the requirements. Recommendation: We recommend the District strengthen the existing system of internal control to have the maintenance of effort documentation reviewed by a responsible administrator prior to submitting it to the State. We also recommend the District officials contact the State to verify procedures to file a revised MOE calculation, if considered necessary. District’s Response: The District’s response is included in their corrective action plan.
Show full finding ▾Hide full finding ▴FINDING # 2024-001 U.S Department of Education – Passed-through the NYS Education Department Special Education Grants to States (IDEA, Part B); CFDA No. 84.027; Project #0032-24-1114; Grant Period – Fiscal Year Ended June 30, 2024 Special Education Grants to States (IDEA Preschool); CFDA No. 84.173; Project #0033-24-1114; Grant Period – Fiscal Year Ended June 30, 2024 Significant Deficiency Criteria: According to 34 CFR Section 300.203, and the OMB Compliance Supplement, IDEA Part B funds received by a school district cannot be used, except under certain limited circumstances, to reduce the level of expenditures for the education of children with disabilities made by the school district from local funds, or a combination of state and local funds, below the level of those expenditures for the preceding fiscal year. To meet this requirement, school districts must meet (1) the eligibility standard using prior year’s expenditures Condition: During our audit we noted certain figures used as inputs for the 2022-2023 Maintenance of Effort (MOE) compliance calculator did not agree to the District’s actual 2022-2023 excess cost aid and special education expenditures, and therefore we were unable to substantiate the 2022-2023 compliance calculator filed with the state. It is noted that subsequent to our finding, upon updating the MOE calculator, it was determined that the District was in compliance with the maintenance of effort requirements for the 2022-2023 MOE compliance calculator. Cause: The District has internal controls in place to have the MOE calculator reviewed and approved by a responsible administrator prior to submission. However, strengthening of internal control review process is needed. Effect: The District’s maintenance of effort calculator was submitted to the State with incorrect and/or incomplete information, which may affect future compliance with the requirements. Recommendation: We recommend the District strengthen the existing system of internal control to have the maintenance of effort documentation reviewed by a responsible administrator prior to submitting it to the State. We also recommend the District officials contact the State to verify procedures to file a revised MOE calculation, if considered necessary. District’s Response: The District’s response is included in their corrective action plan.
We acknowledge and accept the findings presented above. The District will immedicately implement an additional detailed review by Denise Zapata, District Accountant, of the support worksheets and calculators for future maintenance of effort submissions, beginning with the compliance calculator that is due March 31, 2025. Per guidance received from the State, the District will correct the 2022-23 compliance information on the compliance calculator that is due March.
FAC accepted this audit on February 1, 2024 — management decision was due August 1, 2024.
FAC accepted this audit on February 9, 2023 — management decision was due August 9, 2023.
FAC accepted this audit on March 16, 2022 — management decision was due September 16, 2022.
FAC accepted this audit on January 21, 2021 — management decision was due July 21, 2021.
FAC accepted this audit on February 25, 2020 — management decision was due August 25, 2020.
FAC accepted this audit on February 25, 2019 — management decision was due August 25, 2019.
FAC accepted this audit on February 12, 2018 — management decision was due August 12, 2018.
FAC accepted this audit on February 15, 2017 — management decision was due August 15, 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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