EIN: 146001380
UEI: HSGKZT3NTM93
Audited by: MMB+CO
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 17, 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 17, 2026 (74 days ago).
What is a management decision? →FAC accepted this audit on October 18, 2024 — management decision was due April 18, 2025.
FAC accepted this audit on November 30, 2023 — management decision was due May 30, 2024.
During our testing, we noted that the District is not documenting the annual verification of the eligibility of vendors to participate in Federal assistance programs. Questioned Cost: None. Cause: The District did not maintain documentation as to the consideration and annual review of a vendor’s eligibility to participate in Federal assistance programs. Effect: The District is not in compliance with 2 CFR Section 200.213. As a result vendors that are not eligible for participation in Federal assistance programs or activities could be paid with federal dollars or the District could be overpaying for goods and services. Repeat Finding: Yes Recommendation: We recommend that the District review the requirements of 2 CFR Section 200.213 and ensure that an annual review of the eligibility of potential vendors to participate in Federal assistance programs or activities is performed prior to engaging in and disbursing funds to the vendor. Views of the Responsible Officials and Planned Corrective Actions: The District will review and update procedures to document this review. Perspective Information: As part of follow-up to finding 2022-002 we noted that the District reviewed vendors charged to other federal programs but did not verify for the Child Nutrition cluster.
Show full finding ▾Hide full finding ▴Child Nutrition - Procurement Information on Federal Program: Child Nutrition Cluster (National School Lunch Program, School Breakfast Program, Summer Food Service Program for Children, and Food Distribution (Assistance Listing No. 10.553, Assistance Listing No. 10.555 and Assistance Listing No. 10.559) passed through New York State Education Department. Criteria: 2 CFR Section 200.213 stipulates that no awards, subawards, or contracts be awarded to parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. Condition: During our testing, we noted that the District is not documenting the annual verification of the eligibility of vendors to participate in Federal assistance programs. Questioned Cost: None. Cause: The District did not maintain documentation as to the consideration and annual review of a vendor’s eligibility to participate in Federal assistance programs. Effect: The District is not in compliance with 2 CFR Section 200.213. As a result vendors that are not eligible for participation in Federal assistance programs or activities could be paid with federal dollars or the District could be overpaying for goods and services. Repeat Finding: Yes Recommendation: We recommend that the District review the requirements of 2 CFR Section 200.213 and ensure that an annual review of the eligibility of potential vendors to participate in Federal assistance programs or activities is performed prior to engaging in and disbursing funds to the vendor. Views of the Responsible Officials and Planned Corrective Actions: The District will review and update procedures to document this review. Perspective Information: As part of follow-up to finding 2022-002 we noted that the District reviewed vendors charged to other federal programs but did not verify for the Child Nutrition cluster.
For the Special Aid and Food Service Funds, the System for Award Management will be checked in the fall and spring for the debarment of any vendors that we expect to pay over $25,000 for the fiscal year. Summary spreadsheets will be provided to the Auditors.
2022-002
FAC accepted this audit on January 4, 2023 — management decision was due July 4, 2023.
During our testing, we noted that the District is not documenting the annual verification of the eligibility of vendors to participate in Federal assistance programs. Questioned Cost: None. Cause: The District did not maintain documentation as to the consideration and annual review of a vendor?s eligibility to participate in Federal assistance programs. Effect: The District is not in compliance with 2 CFR Section 200.213. As a result vendors that are not eligible for participation in Federal assistance programs or activities could be paid with federal dollars or the District could be overpaying for goods and services. Repeat Finding: Yes Recommendation: We recommend that the District review the requirements of 2 CFR Section 200.213 and ensure that an annual review of the eligibility of potential vendors to participate in Federal assistance programs or activities is performed prior to engaging in and disbursing funds to the vendor. Views of the Responsible Officials and Planned Corrective Actions: The District will review and update procedures to document this review. Perspective Information: As part of testing of compliance over procurement, a selection of vendors charged to the major program was selected for testing of compliance. Of the District?s vendors charged to the program, none were suspended or debarred from participation in Federal assistance programs or activities.
Show full finding ▾Hide full finding ▴COVID-19 Child Nutrition - Procurement Information on Federal Program: Child Nutrition Cluster (National School Lunch Program, School Breakfast Program, Summer Food Service Program for Children, and Food Distribution (Assistance Listing No. 10.553, Assistance Listing No. 10.555 and Assistance Listing No. 10.559) passed through New York State Education Department. Criteria: 2 CFR Section 200.213 stipulates that no awards, subawards, or contracts be awarded to parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. Condition: During our testing, we noted that the District is not documenting the annual verification of the eligibility of vendors to participate in Federal assistance programs. Questioned Cost: None. Cause: The District did not maintain documentation as to the consideration and annual review of a vendor?s eligibility to participate in Federal assistance programs. Effect: The District is not in compliance with 2 CFR Section 200.213. As a result vendors that are not eligible for participation in Federal assistance programs or activities could be paid with federal dollars or the District could be overpaying for goods and services. Repeat Finding: Yes Recommendation: We recommend that the District review the requirements of 2 CFR Section 200.213 and ensure that an annual review of the eligibility of potential vendors to participate in Federal assistance programs or activities is performed prior to engaging in and disbursing funds to the vendor. Views of the Responsible Officials and Planned Corrective Actions: The District will review and update procedures to document this review. Perspective Information: As part of testing of compliance over procurement, a selection of vendors charged to the major program was selected for testing of compliance. Of the District?s vendors charged to the program, none were suspended or debarred from participation in Federal assistance programs or activities.
Vendor?s eligibility was reviewed but not formally documented. A spreadsheet will be documented when vendor?s eligibility are reviewed. Babette L. Donlon District Treasurer 1/23
2021-002
FAC accepted this audit on November 4, 2021 — management decision was due May 4, 2022.
During our testing, we noted that the District is not documenting the annual verification of the eligibility of vendors to participate in Federal assistance programs. Questioned Cost: None. Cause: The District did not maintain documentation as to the consideration and annual review of a vendor?s eligibility to participate in Federal assistance programs. Effect: The District is not in compliance with 2 CFR Section 200.213. As a result vendors that are not eligible for participation in Federal assistance programs or activities could be paid with federal dollars or the District could be overpaying for goods and services. Perspective Information: As part of testing compliance over procurement, a vendor charged to the major program was selected. All expenditures were selected for review spanning the fiscal year for the vendor. The vendor was not suspended or debarred from participation in Federal assistance programs or activities based on additional procedures performed during the audit. Repeat Finding: Yes Recommendation: We recommend that the District review the requirements of 2 CFR Section 200.213 and ensure that an annual review of the eligibility of potential vendors to participate in Federal assistance programs or activities is performed prior to engaging in and disbursing funds to the vendor. Views of the Responsible Officials and Planned Corrective Actions: The District will discuss this finding with the BOCES cooperative bid liaison to include this requirement in their bid process.
Show full finding ▾Hide full finding ▴Information on Federal Program: Child Nutrition Cluster (National School Lunch Program, School Breakfast Program and Summer Food Service Program for Children (CFDA No. 10.555, CFDA No. 10.553 and CFDA No. 10.559) passed through New York State Education Department. Criteria: 2 CFR Section 200.213 stipulates that no awards, subawards, or contracts be awarded to parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. Condition: During our testing, we noted that the District is not documenting the annual verification of the eligibility of vendors to participate in Federal assistance programs. Questioned Cost: None. Cause: The District did not maintain documentation as to the consideration and annual review of a vendor?s eligibility to participate in Federal assistance programs. Effect: The District is not in compliance with 2 CFR Section 200.213. As a result vendors that are not eligible for participation in Federal assistance programs or activities could be paid with federal dollars or the District could be overpaying for goods and services. Perspective Information: As part of testing compliance over procurement, a vendor charged to the major program was selected. All expenditures were selected for review spanning the fiscal year for the vendor. The vendor was not suspended or debarred from participation in Federal assistance programs or activities based on additional procedures performed during the audit. Repeat Finding: Yes Recommendation: We recommend that the District review the requirements of 2 CFR Section 200.213 and ensure that an annual review of the eligibility of potential vendors to participate in Federal assistance programs or activities is performed prior to engaging in and disbursing funds to the vendor. Views of the Responsible Officials and Planned Corrective Actions: The District will discuss this finding with the BOCES cooperative bid liaison to include this requirement in their bid process.
Auditors' Findings and Evaluation: During testing, it was noted that the District is not documenting the annual verification of the eligibility of vendors to participate in Federal assistance programs. Responsible Person Date to be Completed: Sue Foley Business Administrator 11/21 Corrective Action Planned: Vendor's eligibility was reviewed but not formally documented. A spreadsheet will be documented when vendor's eligibility are reviewed.
2020-003
FAC accepted this audit on October 23, 2020 — management decision was due April 23, 2021.
During our testing, we noted that the District is not documenting the annual verification of the eligibility of vendors to participate in Federal assistance programs. Questioned Cost: None. Cause: The District did not maintain documentation as to the consideration and annual review of a vendor?s eligibility to participate in Federal assistance programs. Effect: The District is not in compliance with 2 CFR Section 200.213. As a result vendors that are not eligible for participation in Federal assistance programs or activities could be paid with federal dollars or the District could be overpaying for goods and services. Perspective Information: As part of testing compliance over procurement, a selection of two vendors charged to the major program was selected. All expenditures were selected for review spanning the fiscal year for each vendor. Of the District?s vendors charged to this specific major program, none were suspended or debarred from participation in Federal assistance programs or activities based on additional procedures performed during the audit. Repeat Finding: No Recommendation: We recommend that the District review the requirements of 2 CFR Section 200.213 and ensure that an annual review of the eligibility of potential vendors to participate in Federal assistance programs or activities is performed prior to engaging in and disbursing funds to the vendor. Views of the Responsible Officials and Planned Corrective Actions: The District will discuss this finding with the BOCES cooperative bid liaison to include this requirement in their bid process.
Show full finding ▾Hide full finding ▴Child Nutrition - Procurement Information on Federal Program: Child Nutrition Cluster (National School Lunch Program, School Breakfast Program and Summer Food Service Program for Children (CFDA No. 10.555, CFDA No. 10.553 and CFDA No. 10.559) passed through New York State Education Department. Criteria: 2 CFR Section 200.213 stipulates that no awards, subawards, or contracts be awarded to parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. Condition: During our testing, we noted that the District is not documenting the annual verification of the eligibility of vendors to participate in Federal assistance programs. Questioned Cost: None. Cause: The District did not maintain documentation as to the consideration and annual review of a vendor?s eligibility to participate in Federal assistance programs. Effect: The District is not in compliance with 2 CFR Section 200.213. As a result vendors that are not eligible for participation in Federal assistance programs or activities could be paid with federal dollars or the District could be overpaying for goods and services. Perspective Information: As part of testing compliance over procurement, a selection of two vendors charged to the major program was selected. All expenditures were selected for review spanning the fiscal year for each vendor. Of the District?s vendors charged to this specific major program, none were suspended or debarred from participation in Federal assistance programs or activities based on additional procedures performed during the audit. Repeat Finding: No Recommendation: We recommend that the District review the requirements of 2 CFR Section 200.213 and ensure that an annual review of the eligibility of potential vendors to participate in Federal assistance programs or activities is performed prior to engaging in and disbursing funds to the vendor. Views of the Responsible Officials and Planned Corrective Actions: The District will discuss this finding with the BOCES cooperative bid liaison to include this requirement in their bid process.
2020-003 Child Nutrition ? Procurement During testing, it was noted that the District is not documenting the annual verification of the eligibility of vendors to participate in the Federal assistance programs. Susan Foley - Business Administrator and Angie Spring - Account Clerk 11/20 The District will discuss this finding with the BOCES cooperative bid liaison to include this requirement in their bid process. The Business Administrator will discuss with account clerk to verify the eligibility of vendors awarded to determine if vendors are debarred, suspended, or ineligible for participation in Federal assistance programs or activities.
FAC accepted this audit on November 3, 2019 — management decision was due May 3, 2020.
During our testing of payroll expenditures charged to this program it was noted that employees are being charged to this grant and the time and effort reports (payroll certifications) being signed by those individuals acknowledging and noting that their salaries are being allocated to the Federal Program were not able to be located for every employee tested Questioned Cost: None. Context: A selection of the employees of the District charged to the Federal Program were tested for the wages charged, educational certifications and payroll certifications. Effect: Payroll certifications were not able to be located for all individuals for the period in which they were tested for being charged to the program. Cause: The District did not have adequate review that the certifications were being completed. Perspective Information: Out of eight employees tested, certifications were not obtained for a summer school teacher, substitute teacher, and teaching assistant paid with Title I funds. All teachers tested, did however, maintain the proper educational certifications. Repeat Finding: No Recommendation: We recommend that policies and procedures be implemented for employees paid under federal programs to acknowledge the individual employees whose time is ultimately being paid by the Program. Views of the Responsible Officials and Planned Corrective Actions: The Title grants were in a state of transition last year. A district employee has been identified to submit and administer the grants to ensure compliance. The Business Administrator will discuss with the person responsible that all employees, except substitutes, being paid with federal monies need to complete the payroll certification form.
Show full finding ▾Hide full finding ▴Title I ? Payroll Certifications Information on Federal Program: Title Part I, Grants to Local Educational Agencies (LEAs), CFDA No. 84.010 Criteria: Compliance under Title 2: Grants and Agreements Part 200.430 Compensationpersonal services under compliance requirement Allowable Costs/Cost Principles 2. Documentation of Employee Time and Effort. Condition: During our testing of payroll expenditures charged to this program it was noted that employees are being charged to this grant and the time and effort reports (payroll certifications) being signed by those individuals acknowledging and noting that their salaries are being allocated to the Federal Program were not able to be located for every employee tested Questioned Cost: None. Context: A selection of the employees of the District charged to the Federal Program were tested for the wages charged, educational certifications and payroll certifications. Effect: Payroll certifications were not able to be located for all individuals for the period in which they were tested for being charged to the program. Cause: The District did not have adequate review that the certifications were being completed. Perspective Information: Out of eight employees tested, certifications were not obtained for a summer school teacher, substitute teacher, and teaching assistant paid with Title I funds. All teachers tested, did however, maintain the proper educational certifications. Repeat Finding: No Recommendation: We recommend that policies and procedures be implemented for employees paid under federal programs to acknowledge the individual employees whose time is ultimately being paid by the Program. Views of the Responsible Officials and Planned Corrective Actions: The Title grants were in a state of transition last year. A district employee has been identified to submit and administer the grants to ensure compliance. The Business Administrator will discuss with the person responsible that all employees, except substitutes, being paid with federal monies need to complete the payroll certification form.
The title grants coordination was in a state of transition last year. A district employee has been identified to submit and administer the grants to ensure compliance. The Business Administrator will discuss with person responsible that all employees, except substitutes, being paid with federal monies need to complete the payroll certification form.
FAC accepted this audit on October 18, 2018 — management decision was due April 18, 2019.
FAC accepted this audit on October 10, 2017 — management decision was due April 10, 2018.
FAC accepted this audit on October 12, 2016 — management decision was due April 12, 2017.
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