EIN: 136007345
UEI: MAV8PGJECF68
Audited by: R.S. ABRAMS & C0. LLP
Oversight agency: 17 [Department of Labor]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 13, 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 July 13, 2026 (57 days ago).
What is a management decision? →FAC accepted this audit on March 20, 2025 — management decision was due September 20, 2025.
FAC accepted this audit on March 12, 2024 — management decision was due September 12, 2024.
FAC accepted this audit on March 28, 2023 — management decision was due September 28, 2023.
FAC accepted this audit on May 26, 2022 — management decision was due November 26, 2022.
The BOCES did not establish written policies or procedures for the support of salaries and wages charged to federal grants. Cause: The BOCES did not take timely action to implement the required procedures and policy updates. Effect: The BOCES was not in compliance with Uniform Guidance in establishing written policies or procedures for salaries and wages charged to federal grants. Recommendation: We recommend the BOCES adopt written policies and procedures based on the requirements contained in the Uniform Guidance surrounding salaries and wages charged to federal grants. District?s Response: The BOCES? response is included in their corrective plan.
Show full finding ▾Hide full finding ▴Finding #2021-001- U.S. Department of Education ? Passed-through the NYS Education Department Career and Technical Education ? Basic Grants to States; ALN No. 84.048; Project #8000-21-0023; Grant Period ? Fiscal Year Ended June 30, 2021 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 BOCES, 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 BOCES did not establish written policies or procedures for the support of salaries and wages charged to federal grants. Cause: The BOCES did not take timely action to implement the required procedures and policy updates. Effect: The BOCES was not in compliance with Uniform Guidance in establishing written policies or procedures for salaries and wages charged to federal grants. Recommendation: We recommend the BOCES adopt written policies and procedures based on the requirements contained in the Uniform Guidance surrounding salaries and wages charged to federal grants. District?s Response: The BOCES? response is included in their corrective plan.
CURRENT YEAR FINDINGS AND RECOMMENDATIONS Findings 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 BOCES, 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. The BOCES did not establish written policies or procedures for the support of salaries and wages charged to federal grants. Recommendation We recommend that BOCES adopt written policies and procedures based on the requirements contained in the Uniform Guidance surrounding salaries and wages charged to federal grants. Corrective Action Plan The district acknowledges this recommendation and has written the required policies. Implementation Date May 26,2022 Person Responsible for Implementation Ron Hansen, Executive Director of Business & Operations
FAC accepted this audit on March 21, 2021 — management decision was due September 21, 2021.
FAC accepted this audit on December 31, 2019 — management decision was due July 1, 2020.
FAC accepted this audit on March 5, 2019 — management decision was due September 5, 2019.
FAC accepted this audit on March 19, 2018 — management decision was due September 19, 2018.
FAC accepted this audit on March 8, 2017 — management decision was due September 8, 2017.
GSA_MIGRATION
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GSA_MIGRATION
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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