EIN: 146001390
UEI: DH4AHQ56KSW3
Audited by: MENGEL, METZGER, BARR & CO, LLP
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 4, 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 4, 2026 (88 days ago).
What is a management decision? →During our discussions with management, we noted that the District is not verifying the eligibility of vendors to participate in Federal assistance programs on an annual basis. Statement of Cause: The District did not review compliance requirements related to procurement outlined in 2 CFR Section 200.214 and 2 CFR part 180. Statement of Effect: The District is not in compliance with 2 CFR Section 200.214. The District is not performing required procedures, as a result, vendors that are not eligible for participation in Federal assistance programs or activities could be selected. Questioned Costs: None Perspective Information: As a result of inquiry, the District performed a review of the District’s vendors charged to the fund, and none were suspended or debarred from participation in Federal assistance programs or activities. Repeat Finding: No Recommendation: We recommend that the District review the requirements of 2 CFR Section 200.214 and 2 CFR Part 180 and ensure that a review of the eligibility of potential vendors to participate in Federal assistance programs or activities is performed prior to disbursing funds to the vendor. This should be verified on an annual basis. Views of responsible officials and planned corrective actions: The District will review the requirements of 2 CFR Section 200.214 and 2 CFR Part 180 and ensure that a review of the eligibility of potential vendors to participate in Federal assistance programs or activities is performed prior to disbursing funds to the vendor. This will be verified on an annual basis. Anticipated implementation date is October 1, 2025 by responsible person(s) District Business Official and District Treasurer Kelsey Reed.
Show full finding ▾Hide full finding ▴Child Nutrition Cluster - Procurement - Information on Federal Program: U.S. Department of Agriculture Child Nutrition Cluster (National School Breakfast Program, School Lunch Program, Commodities, Summer Food Service Program Assistance Listing numbers 10.553, 10.555 and 10.559) passed through the New York State Education Department. Criteria: 2 CFR Section 200.214 refers to executive orders 12549 and 12689 as well as 2CFR Part 180, which stipulates that no awards, subawards, or contracts be awarded to parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal Assistance programs or activities. Statement of Condition: During our discussions with management, we noted that the District is not verifying the eligibility of vendors to participate in Federal assistance programs on an annual basis. Statement of Cause: The District did not review compliance requirements related to procurement outlined in 2 CFR Section 200.214 and 2 CFR part 180. Statement of Effect: The District is not in compliance with 2 CFR Section 200.214. The District is not performing required procedures, as a result, vendors that are not eligible for participation in Federal assistance programs or activities could be selected. Questioned Costs: None Perspective Information: As a result of inquiry, the District performed a review of the District’s vendors charged to the fund, and none were suspended or debarred from participation in Federal assistance programs or activities. Repeat Finding: No Recommendation: We recommend that the District review the requirements of 2 CFR Section 200.214 and 2 CFR Part 180 and ensure that a review of the eligibility of potential vendors to participate in Federal assistance programs or activities is performed prior to disbursing funds to the vendor. This should be verified on an annual basis. Views of responsible officials and planned corrective actions: The District will review the requirements of 2 CFR Section 200.214 and 2 CFR Part 180 and ensure that a review of the eligibility of potential vendors to participate in Federal assistance programs or activities is performed prior to disbursing funds to the vendor. This will be verified on an annual basis. Anticipated implementation date is October 1, 2025 by responsible person(s) District Business Official and District Treasurer Kelsey Reed.
The District will review the requirements of 2 CFR Section 200.214 and 2 CFR Part 180 and ensure that a review of the eligibility of potential vendors to participate in Federal assistance programs or activities is performed prior to disbursing funds to the vendor. This will be verified on an annual basis. Anticipated implementation date is October 1, 2025 by responsible person(s) District Business Official and District Treasurer Kelsey Reed.
FAC accepted this audit on October 21, 2024 — management decision was due April 21, 2025.
FAC accepted this audit on November 1, 2023 — management decision was due May 1, 2024.
FAC accepted this audit on October 24, 2022 — management decision was due April 24, 2023.
Procedures disclosed that expenditures and revenues were recorded at the total costs of the eligible purchases under the ECF program rather than being recorded based on the limitations within the FCC Form 471. The District?s supporting schedules documented a ?local share? however this had not been reflected in the Districts records. Statement of Cause: Adjustments had not been recorded to reflect the ?local share? which represented the portion to be supplemented by the COVID-19 American Rescue Plan Elementary and Secondary Emergency Relief ? 3. Statement of Effect: Recording of expenditures to the incorrect federal program. Allowable expenditures under the ECF program had not been adjusted to the limits set forth on FCC Form 471, which resulted in an overstatement of expenditures under the ECF program and an understatement of expenditures on the COVID-19 American Rescue Plan Elementary and Secondary Emergency Relief ? 3 program. Questioned Costs: $65,260 see perspective information Perspective Information: The District used an e-Rate consultant to assist with the ECF program funding and reimbursement, the District?s supporting schedules documented any differences in costs and ECF reimbursement, however these adjustments had not been reflected in the District?s underlying records. The consultant limited the request for reimbursement to the correct amount. Additionally, these costs were eligible under and will be claimed for reimbursement with COVID-19 American Rescue Plan Elementary and Secondary Emergency Relief ? 3 funds. Identification of Repeat Finding: No Recommendation: The District should review federal expenditures in detail to ensure they are reported under the correct grant and only for allowable costs. Views of responsible officials and planned corrective actions: The District will record expenditures properly using budget codes. The District will review its expenditure budget lines and will monitor the usage of Federal Funds more closely. Implementation date October 21, 2022 responsible person(s) Ryan Palmer and Marianne Romito.
Show full finding ▾Hide full finding ▴Emergency Connectivity Fund Expenditures Information on Federal Program: Direct Award from Federal Communications Commission (FCC) Grant Name Emergency Connectivity Fund (ECF), Federal Assistance Listing No 32.009, Contract Number ECF202104668. Criteria: Compliance under Section 7402(b) of the American Rescue Plan Act of 2021 provides that the Commission will reimburse 100% of the costs associated with the purchase of eligible equipment and or advance technologies, limited by the rules of the ECF program on FCC Form 471 application. Statement of Condition: Procedures disclosed that expenditures and revenues were recorded at the total costs of the eligible purchases under the ECF program rather than being recorded based on the limitations within the FCC Form 471. The District?s supporting schedules documented a ?local share? however this had not been reflected in the Districts records. Statement of Cause: Adjustments had not been recorded to reflect the ?local share? which represented the portion to be supplemented by the COVID-19 American Rescue Plan Elementary and Secondary Emergency Relief ? 3. Statement of Effect: Recording of expenditures to the incorrect federal program. Allowable expenditures under the ECF program had not been adjusted to the limits set forth on FCC Form 471, which resulted in an overstatement of expenditures under the ECF program and an understatement of expenditures on the COVID-19 American Rescue Plan Elementary and Secondary Emergency Relief ? 3 program. Questioned Costs: $65,260 see perspective information Perspective Information: The District used an e-Rate consultant to assist with the ECF program funding and reimbursement, the District?s supporting schedules documented any differences in costs and ECF reimbursement, however these adjustments had not been reflected in the District?s underlying records. The consultant limited the request for reimbursement to the correct amount. Additionally, these costs were eligible under and will be claimed for reimbursement with COVID-19 American Rescue Plan Elementary and Secondary Emergency Relief ? 3 funds. Identification of Repeat Finding: No Recommendation: The District should review federal expenditures in detail to ensure they are reported under the correct grant and only for allowable costs. Views of responsible officials and planned corrective actions: The District will record expenditures properly using budget codes. The District will review its expenditure budget lines and will monitor the usage of Federal Funds more closely. Implementation date October 21, 2022 responsible person(s) Ryan Palmer and Marianne Romito.
The Independent External Audit for the fiscal year ended June 30, 2022 included finding #2022-004 in which the District was cited as recording expenditures to the incorrect federal program. Allowable expenditures under the ECF program had not been adjusted to the limits set forth on FCC Form 471, which resulted in an overstatement of expenditures under the ECF program and an understatement of expenditures on the COVID-19 American Rescue Plan Elementary and Secondary Emergency Relief - 3 program. This finding is new to the District as of the 2021-22 Audit and is not a repeat finding. The cause for this finding is the need to reclassify expenditures, amounting to $65,260. The District has recorded these expenditures, of "local share" in the Emergency Connectivity Fund (ECF) budget line. These expenditures should have been expended from the COVID-19 American Rescue Plan Elementary and Secondary Emergency Relief - 3 budget line, as that is where the "local share" was expended. During the 2021-22 Fiscal Year, the School District worked with eRate Central to complete an application totaling $746,356, all of which were approved and committed by the FCC. While the District received this substantial commitment of funds to purchase earmarked technology equipment, the District was also responsible for a local share of some, but not all, devices. These local funds were being paid out of the ARP ESSER 3 Grant, out of a section earmarked for technology purchases. To mitigate findings, such as #2022-004 in the subsequent years, the District will record expenditures properly, using the appropriate budget codes. The District will review its expenditure budget lines and will monitor its usage of Federal Funds more closely. Anticipated Completion Date for Finding 2022-004: October 21, 2022 Person{s) Responsible for Corrective Action: Ryan Palmer & Marianne Romito
FAC accepted this audit on October 18, 2021 — management decision was due April 18, 2022.
FAC accepted this audit on October 14, 2020 — management decision was due April 14, 2021.
FAC accepted this audit on October 9, 2019 — management decision was due April 9, 2020.
FAC accepted this audit on October 8, 2018 — management decision was due April 8, 2019.
FAC accepted this audit on September 18, 2017 — management decision was due March 18, 2018.
FAC accepted this audit on October 16, 2016 — management decision was due April 16, 2017.
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