EIN: 141537912
UEI: HMLJRC5YMYP8
Audited by: EFPR GROUP CPA’S, PLLC
Oversight agency: 84 [Department of Education]
View federal awards & risk assessment →
Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 23, 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 23, 2026 (72 days ago).
What is a management decision? →FAC accepted this audit on December 5, 2024 — management decision was due June 5, 2025.
FAC accepted this audit on March 13, 2024 — management decision was due September 13, 2024.
Federal Agency - United States Department of Agriculture Federal Program - Child Nutrition Cluster (10.553, 10.555) Federal Award Years - 2023 State Agency - Department of Education Reference - 2023-003 Criteria - Management is responsible for maintaining accurate accounting records, including the tracking of state and federal grants. Condition - Significant changes occurred in the District staffing during the year resulting in delays in reconciling asset and liability accounts in the school lunch fund, and therefore, the accounting records did not accurately reflect appropriate balances of the state and federal grants receivable, including the amounts reported on the schedule of expenditures of federal awards. Cause - The District’s change in staffing caused the controls over reconciling asset and liability accounts to not operate as designed. Effect of Condition - Audit adjusting journal entries were recorded amounting to $1,063,327 of federal awards that was previously excluded from the District’s schedule of expenditures of federal awards and the school lunch fund. Questioned Costs - None. Perspective - Two of the twelve months of child nutrition reimbursements were not accounted for in the school lunch fund or schedule of expenditures of federal awards. Audit adjusting journal entries were recorded to properly report the grants. Recommendation - We recommend that significant asset and liability accounts be reconciled at year-end to ensure accounting records accurately reflect appropriate balances. Views of Responsible Officials and Planned Corrective Actions - (a) Comments on the finding and recommendation: The District agrees with the finding. The District also agrees with the recommendation. See below for actions taken. (b) Actions Taken: Management will reconcile significant asset and liability accounts, including state and federal receivables, at year end to ensure accounting records accurately reflect appropriate balances. (c) Anticipated Completion Date: Management anticipates this finding will be resolved by June 30, 2024.
Show full finding ▾Hide full finding ▴Federal Agency - United States Department of Agriculture Federal Program - Child Nutrition Cluster (10.553, 10.555) Federal Award Years - 2023 State Agency - Department of Education Reference - 2023-003 Criteria - Management is responsible for maintaining accurate accounting records, including the tracking of state and federal grants. Condition - Significant changes occurred in the District staffing during the year resulting in delays in reconciling asset and liability accounts in the school lunch fund, and therefore, the accounting records did not accurately reflect appropriate balances of the state and federal grants receivable, including the amounts reported on the schedule of expenditures of federal awards. Cause - The District’s change in staffing caused the controls over reconciling asset and liability accounts to not operate as designed. Effect of Condition - Audit adjusting journal entries were recorded amounting to $1,063,327 of federal awards that was previously excluded from the District’s schedule of expenditures of federal awards and the school lunch fund. Questioned Costs - None. Perspective - Two of the twelve months of child nutrition reimbursements were not accounted for in the school lunch fund or schedule of expenditures of federal awards. Audit adjusting journal entries were recorded to properly report the grants. Recommendation - We recommend that significant asset and liability accounts be reconciled at year-end to ensure accounting records accurately reflect appropriate balances. Views of Responsible Officials and Planned Corrective Actions - (a) Comments on the finding and recommendation: The District agrees with the finding. The District also agrees with the recommendation. See below for actions taken. (b) Actions Taken: Management will reconcile significant asset and liability accounts, including state and federal receivables, at year end to ensure accounting records accurately reflect appropriate balances. (c) Anticipated Completion Date: Management anticipates this finding will be resolved by June 30, 2024.
Name of Auditee: City School District of Albany Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: Year ended June 30, 2023 CAP Prepared by: Joseph Karas, Assistant Superintendent for Business and Finance Phone: 518-475-6022 (A) Current Finding on the Schedule of Findings and Responses (3) Audit Finding 2023-003 (a) Comments on the finding and recommendation: The District agrees with the finding. The District also agrees with the recommendation. See below for actions taken. (b) Actions Taken: Management will reconcile significant asset and liability accounts, including state and federal receivables, at year end to ensure accounting records accurately reflect appropriate balances. (c) Anticipated Completion Date: Management anticipates this finding will be resolved by June 30, 2024.
Federal Agency - United States Department of Education Federal Program - Education Stabilization Fund - Elementary and Secondary School Emergency Relief Fund (84.425D) Federal Award Years - 2023 State Agency - Department of Education Reference - 2023-004 Criteria - Equipment and real property purchased with federal funds is required to be tracked separately and a physical inventory performed every two years. Condition - The District has not performed a physical inventory of federally purchased property in the past two years. As a result, equipment claimed under Education Stabilization Funds were not properly tracked and reconciled. Cause - The District does not have a process in place to ensure that a physical inventory is taken and the results reconciled with property records at least once every two years. Effect of Condition - The District was unable to verify that equipment purchased using federal funds was still in place and operating in good condition. Questioned Costs - None. Perspective - A physical inventory was not completed within the last two years and as a result, the property records of the District were not able to be reconciled to ensure that property obtained with federal funds were maintained and in good condition. Recommendation - We recommend that the District obtain a physical inventory of their capital asset records. Views of Responsible Officials and Planned Corrective Actions - (a) Comments on the finding and recommendation: The District agrees with the finding. The District also agrees with the recommendation. See below for actions taken. (b) Actions Taken: Management will contract with a third party organization to have a physical inventory performed. (c) Anticipated Completion Date: Management anticipates this finding will be resolved by June 30, 2024.
Show full finding ▾Hide full finding ▴Federal Agency - United States Department of Education Federal Program - Education Stabilization Fund - Elementary and Secondary School Emergency Relief Fund (84.425D) Federal Award Years - 2023 State Agency - Department of Education Reference - 2023-004 Criteria - Equipment and real property purchased with federal funds is required to be tracked separately and a physical inventory performed every two years. Condition - The District has not performed a physical inventory of federally purchased property in the past two years. As a result, equipment claimed under Education Stabilization Funds were not properly tracked and reconciled. Cause - The District does not have a process in place to ensure that a physical inventory is taken and the results reconciled with property records at least once every two years. Effect of Condition - The District was unable to verify that equipment purchased using federal funds was still in place and operating in good condition. Questioned Costs - None. Perspective - A physical inventory was not completed within the last two years and as a result, the property records of the District were not able to be reconciled to ensure that property obtained with federal funds were maintained and in good condition. Recommendation - We recommend that the District obtain a physical inventory of their capital asset records. Views of Responsible Officials and Planned Corrective Actions - (a) Comments on the finding and recommendation: The District agrees with the finding. The District also agrees with the recommendation. See below for actions taken. (b) Actions Taken: Management will contract with a third party organization to have a physical inventory performed. (c) Anticipated Completion Date: Management anticipates this finding will be resolved by June 30, 2024.
Name of Auditee: City School District of Albany Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: Year ended June 30, 2023 CAP Prepared by: Joseph Karas, Assistant Superintendent for Business and Finance Phone: 518-475-6022 (A) Current Finding on the Schedule of Findings and Responses (4) Audit Finding 2023-004 (a) Comments on the finding and recommendation: The District agrees with the finding. The District also agrees with the recommendation. See below for actions taken. (b) Actions Taken: Management will contract with a third party organization to have a physical inventory performed. (c) Anticipated Completion Date: Management anticipates this finding will be resolved by June 30, 2024.
FAC accepted this audit on December 11, 2022 — management decision was due June 11, 2023.
FAC accepted this audit on October 12, 2021 — management decision was due April 12, 2022.
FAC accepted this audit on October 28, 2020 — management decision was due April 28, 2021.
FAC accepted this audit on October 28, 2019 — management decision was due April 28, 2020.
FAC accepted this audit on October 25, 2018 — management decision was due April 25, 2019.
FAC accepted this audit on November 6, 2017 — management decision was due May 6, 2018.
FAC accepted this audit on November 7, 2016 — management decision was due May 7, 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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