EIN: 146001592
UEI: XPV8HPSJD8K3
Data as of August 23, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 22, 2024. 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 22, 2024 (762 days ago).
What is a management decision? →U.S. Department of Education Passed-Through Entity: New York State Education Department Finding Reference: 2023-001 Child Nutrition Cluster: National School Lunch Program (Assistance Listing # 10.555) School Breakfast Program (Assistance Listing # 10.553) Summer Food Service Program for Children (Assistance Listing # 10.559) Compliance Requirement: Eligibility Criteria Children from households with incomes at or below 130 percent of the Federal poverty level are eligible to receive meals or milk free under the School Nutrition Program. Children from households with incomes above 130 percent but at or below 185 percent of the Federal poverty level are eligible to receive reduced price meals. Persons from households with incomes exceeding 185 percent of the poverty level pay the full price (7 CFR sections 245.2, 245.3, and 245.6; section 9(b)(1) of the NSLA (42 USC 1758 (b)(1)); sections 3(a)(6) and 4(e) of the CNA (42 USC 1772(a)(6) and 1773(e))). The School District must: (a) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). (b) Comply with the U.S. Constitution, Federal statutes, regulations, and the terms and conditions of the Federal awards. (c) Evaluate and monitor the non-Federal entity's compliance with statutes, regulations and the terms and conditions of Federal awards. (d) Take prompt action when instances of noncompliance are identified including noncompliance identified in audit findings. (e) Take reasonable measures to safeguard protected personally identifiable information and other information the Federal awarding agency or pass-through entity designates as sensitive or the non-Federal entity considers sensitive consistent with applicable Federal, State, local, and tribal laws regarding privacy and responsibility over confidentiality.Condition/Context We haphazardly sampled 40 students receiving benefits under the Child Nutrition Cluster. We viewed the applications determining eligibility that are to be reviewed and signed by the Director of Food Services to ensure the eligibility status was deemed correct for each application. We noted that 24 applications were not documented as having been reviewed. Known and likely questioned costs were determined not to exceed $25,000. The sampling methodology used was not statistically valid. Cause Adequate oversight of the eligibility determination process was not in place in order to identify mistakes in determining eligibility. Effect Without demonstrable, documented controls supporting compliance with Child Nutrition compliance standards, compliance with the requirements may not be assured. Recommendation We recommend that the School District institute additional procedures to ensure that eligibility determinations are reviewed and accurate. View of Responsible Officials The School District will institute additional procedures to ensure that eligibility determinations are reviewed and accurate.
Show full finding ▾Hide full finding ▴U.S. Department of Education Passed-Through Entity: New York State Education Department Finding Reference: 2023-001 Child Nutrition Cluster: National School Lunch Program (Assistance Listing # 10.555) School Breakfast Program (Assistance Listing # 10.553) Summer Food Service Program for Children (Assistance Listing # 10.559) Compliance Requirement: Eligibility Criteria Children from households with incomes at or below 130 percent of the Federal poverty level are eligible to receive meals or milk free under the School Nutrition Program. Children from households with incomes above 130 percent but at or below 185 percent of the Federal poverty level are eligible to receive reduced price meals. Persons from households with incomes exceeding 185 percent of the poverty level pay the full price (7 CFR sections 245.2, 245.3, and 245.6; section 9(b)(1) of the NSLA (42 USC 1758 (b)(1)); sections 3(a)(6) and 4(e) of the CNA (42 USC 1772(a)(6) and 1773(e))). The School District must: (a) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). (b) Comply with the U.S. Constitution, Federal statutes, regulations, and the terms and conditions of the Federal awards. (c) Evaluate and monitor the non-Federal entity's compliance with statutes, regulations and the terms and conditions of Federal awards. (d) Take prompt action when instances of noncompliance are identified including noncompliance identified in audit findings. (e) Take reasonable measures to safeguard protected personally identifiable information and other information the Federal awarding agency or pass-through entity designates as sensitive or the non-Federal entity considers sensitive consistent with applicable Federal, State, local, and tribal laws regarding privacy and responsibility over confidentiality.Condition/Context We haphazardly sampled 40 students receiving benefits under the Child Nutrition Cluster. We viewed the applications determining eligibility that are to be reviewed and signed by the Director of Food Services to ensure the eligibility status was deemed correct for each application. We noted that 24 applications were not documented as having been reviewed. Known and likely questioned costs were determined not to exceed $25,000. The sampling methodology used was not statistically valid. Cause Adequate oversight of the eligibility determination process was not in place in order to identify mistakes in determining eligibility. Effect Without demonstrable, documented controls supporting compliance with Child Nutrition compliance standards, compliance with the requirements may not be assured. Recommendation We recommend that the School District institute additional procedures to ensure that eligibility determinations are reviewed and accurate. View of Responsible Officials The School District will institute additional procedures to ensure that eligibility determinations are reviewed and accurate.
Child Nutrition Cluster: National School Lunch Program (Assistance Listing # 10.555) School Breakfast Program (Assistance Listing # 10.553) Summer Food Service Program for Children (Assistance Listing # 10.559) Compliance Requirement: Eligibility Criteria Children from households with incomes at or below 130 percent of the Federal poverty level are eligible to receive meals or milk free under the School Nutrition Program. Children from households with incomes above 130 percent but at or below 185 percent of the Federal poverty level are eligible to receive reduced price meals. Persons from households with incomes exceeding 185 percent of the poverty level pay the full price (7 CFR sections 245.2, 245.3, and 245.6; section 9(b)(1) of the NSLA (42 USC 1758 (b)(1)); sections 3(a)(6) and 4(e) of the CNA (42 USC 1772(a)(6) and 1773(e))). The School District must: (a) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). (b) Comply with the U.S. Constitution, Federal statutes, regulations, and the terms and conditions of the Federal awards. (c) Evaluate and monitor the non-Federal entity's compliance with statutes, regulations and the terms and conditions of Federal awards. (d) Take prompt action when instances of noncompliance are identified including noncompliance identified in audit findings (e) Take reasonable measures to safeguard protected personally identifiable information and other information the Federal awarding agency or pass-through entity designates as sensitive or the non Federal entity considers sensitive consistent with applicable Federal, State, local, and tribal laws regarding privacy and responsibility over confidentiality. Condition/Context A sample of 40 students receiving benefits were selected to be tested under the Child Nutrition Cluster. Applications were viewed determining eligibility that are to be reviewed and signed by the Director of Food Services to ensure the eligibility status was deemed correct for each application. 24 applications were not documented as having been reviewed. Known and likely questioned costs were determined not to exceed $25,000. The sampling methodology used was not statistically valid. Cause Adequate oversight of the eligibility determination process was not in place in order to identify mistakes in determining eligibility. Effect Without demonstrable, documented controls supporting compliance with Child Nutrition compliance standards, compliance with the requirements may not be assured. Recommendation The School District should institute additional procedures to ensure that eligibility determinations are reviewed and accurate. Corrective Action Plan The School District is utilizing the service of the Capital Region BOCES Food Service Management Program. The service includes review and oversight of the eligibility applications to ensure compliance. Responsible School District Official Director of Food Services Completion Date June 30, 2024 Linda Steinberg, Assistant Superintendent for Finance and Operations
U.S. Department of Education Passed-Through Entity: New York State Education Department Finding Reference: 2023-002 Child Nutrition Cluster: National School Lunch Program (Assistance Listing # 10.555) School Breakfast Program (Assistance Listing # 10.553) Summer Food Service Program for Children (Assistance Listing # 10.559) Compliance Requirement: Eligibility Criteria Children from households with incomes at or below 130 percent of the Federal poverty level are eligible to receive meals or milk free under the School Nutrition Programs. Children from households with incomes above 130 percent but at or below 185 percent of the Federal poverty level are eligible to receive reduced price meals. Persons from households with incomes exceeding 185 percent of the poverty level pay the full price (7 CFR sections 245.2, 245.3, and 245.6; section 9(b)(1) of the NSLA (42 USC 1758 (b)(1)); sections 3(a)(6) and 4(e) of the CNA (42 USC 1772(a)(6) and 1773(e))). Condition We haphazardly sampled 40 students receiving benefits under the Child Nutrition Cluster program. We noted two students received free lunch benefits who should have received reduced lunch benefits. In this instance, income was incorrectly calculated when determining eligibility, causing an incorrect certification. Additionally, we noted that one student was denied lunch benefits but should have received free lunch benefits. Known and likely questioned costs were determined not to be material or exceed $25,000. The sampling methodology used was not statistically valid. Cause Adequate oversight of the eligibility determination process was not in place in order to identify mistakes in determining eligibility. Effect Without demonstrable, documented controls supporting compliance with Child Nutrition compliance standards, compliance with the requirements may not be assured. Recommendation We recommend that the School District institute additional procedures to ensure that eligibility determinations are made correctly. We also recommend that the School District ensures that the household number and income be compared to the National Income Eligibility Guidelines to calculate whether the student qualifies for free or reduced lunch. View of Responsible Officials The School District will institute additional procedures to ensure that eligibility determinations are reviewed and accurate.
Show full finding ▾Hide full finding ▴U.S. Department of Education Passed-Through Entity: New York State Education Department Finding Reference: 2023-002 Child Nutrition Cluster: National School Lunch Program (Assistance Listing # 10.555) School Breakfast Program (Assistance Listing # 10.553) Summer Food Service Program for Children (Assistance Listing # 10.559) Compliance Requirement: Eligibility Criteria Children from households with incomes at or below 130 percent of the Federal poverty level are eligible to receive meals or milk free under the School Nutrition Programs. Children from households with incomes above 130 percent but at or below 185 percent of the Federal poverty level are eligible to receive reduced price meals. Persons from households with incomes exceeding 185 percent of the poverty level pay the full price (7 CFR sections 245.2, 245.3, and 245.6; section 9(b)(1) of the NSLA (42 USC 1758 (b)(1)); sections 3(a)(6) and 4(e) of the CNA (42 USC 1772(a)(6) and 1773(e))). Condition We haphazardly sampled 40 students receiving benefits under the Child Nutrition Cluster program. We noted two students received free lunch benefits who should have received reduced lunch benefits. In this instance, income was incorrectly calculated when determining eligibility, causing an incorrect certification. Additionally, we noted that one student was denied lunch benefits but should have received free lunch benefits. Known and likely questioned costs were determined not to be material or exceed $25,000. The sampling methodology used was not statistically valid. Cause Adequate oversight of the eligibility determination process was not in place in order to identify mistakes in determining eligibility. Effect Without demonstrable, documented controls supporting compliance with Child Nutrition compliance standards, compliance with the requirements may not be assured. Recommendation We recommend that the School District institute additional procedures to ensure that eligibility determinations are made correctly. We also recommend that the School District ensures that the household number and income be compared to the National Income Eligibility Guidelines to calculate whether the student qualifies for free or reduced lunch. View of Responsible Officials The School District will institute additional procedures to ensure that eligibility determinations are reviewed and accurate.
Child Nutrition Cluster: National School Lunch Program (Assistance Listing # 10.555) School Breakfast Program (Assistance Listing # 10.553) Summer Food Service Program for Children (Assistance Listing # 10.559) Compliance Requirement: Eligibility Criteria Children from households with incomes at or below 130 percent of the Federal poverty level are eligible to receive meals or milk free under the School Nutrition Programs. Children from households with incomes above 130 percent but at or below 185 percent of the Federal poverty level are eligible to receive reduced price meals. Persons from households with incomes exceeding 185 percent of the poverty level pay the full price (7 CFR sections 245.2, 245.3, and 245.6; section 9(b)(1) of the NSLA (42 USC 1758 (b)(1)); sections 3(a)(6) and 4(e) of the CNA (42 USC 1772(a)(6) and 1773(e))). Condition A sample of 40 students receiving benefits were selected to be tested under the Child Nutrition Cluster program. Two students received free lunch benefits who should have received reduced lunch benefits. In this instance, income was incorrectly calculated when determining eligibility, causing an incorrect certification. Additionally, one student was denied lunch benefits but should have received free lunch benefits. Known and likely questioned costs were determined not to be material or exceed $25,000. The sampling methodology used was not statistically valid. Cause Adequate oversight of the eligibility determination process was not in place in order to identify mistakes in determining eligibility. Effect Without demonstrable, documented controls supporting compliance with Child Nutrition compliance standards, compliance with the requirements may not be assured. Recommendation The School District institute additional procedures to ensure that eligibility determinations are made correctly. The School District should ensure that the household number and income be compared to the National Income Eligibility Guidelines to calculate whether the student qualifies for free or reduced lunch. Corrective Action Plan The School District became Community Eligible in 2023-2024 and all students are now eligible to receive free meals without the requirement to submit an eligibility application. However, students may qualify for other benefits based on their eligibility for free or reduced priced meals. Beginning in 2023-2024, Hyde Park CSD is utilizing the service of the Capital Region BOCES Food Service Management Program which includes review and oversight of the eligibility applications to ensure compliance. Responsible School District Official Director of Food Services Completion Date June 30, 2024 Linda Steinberg, Assistant Superintendent for Finance and Operations
FAC accepted this audit on November 24, 2020 — management decision was due May 24, 2021.
During our testing, we noted that the District is not documenting the verification of the eligibility of vendors to participate in Federal assistance programs. Statement of Cause: The District did not maintain documentation as to the consideration and review of a vendor?s eligibility to participate in Federal assistance programs. Statement of Effect: The District is not in compliance with 2 CFR Section 200.213. 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 paid with federal dollars or the District could be overpaying for goods and services. Questioned Cost: None. Perspective Information: As part of testing compliance over procurement, a selection of three vendors charged to the major program was selected for testing of compliance. For each vendor three vendors were selected for review spanning the fiscal year. 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 Sections 200.213 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. Views of the Responsible Officials and Planned Corrective Actions: The District?s procurement policy states that the District will abide with the requirements of 2 CFR Section 200.213. Linda Steinberg, Assistant Superintendent for Finance and Operations will put a process in place by August 31, 2020 requiring adherence to that policy which includes reviewing the eligibility of potential vendors to participate in Federal assistance programs or activities before awarding bids, RFPs or disbursing funds to the vendor.
Show full finding ▾Hide full finding ▴Child Nutrition ? Procurement, Suspension and Debarment Information on Federal Program: Child Nutrition Cluster (National School Lunch Programs, School Breakfast Program and Summer Food Service Program CFDA No. 10.553, CFDA No. 10.555 and CFDA No. 10.559 passed through the New York State Education Department) Statement of 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. Statement of Condition: During our testing, we noted that the District is not documenting the verification of the eligibility of vendors to participate in Federal assistance programs. Statement of Cause: The District did not maintain documentation as to the consideration and review of a vendor?s eligibility to participate in Federal assistance programs. Statement of Effect: The District is not in compliance with 2 CFR Section 200.213. 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 paid with federal dollars or the District could be overpaying for goods and services. Questioned Cost: None. Perspective Information: As part of testing compliance over procurement, a selection of three vendors charged to the major program was selected for testing of compliance. For each vendor three vendors were selected for review spanning the fiscal year. 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 Sections 200.213 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. Views of the Responsible Officials and Planned Corrective Actions: The District?s procurement policy states that the District will abide with the requirements of 2 CFR Section 200.213. Linda Steinberg, Assistant Superintendent for Finance and Operations will put a process in place by August 31, 2020 requiring adherence to that policy which includes reviewing the eligibility of potential vendors to participate in Federal assistance programs or activities before awarding bids, RFPs or disbursing funds to the vendor.
2020-001 Child Nutrition- Procurement, Suspension & Debarment Information on Federal Program: Child Nutrition Cluster (National School Lunch Programs, School Breakfast Program and Summer Food Service Program CFDA No. 10.553, CFDA No. 10.555 and CFDA No. 10.559 passed through the New York State Education Department) Finding: In their report, the auditors state: 2 CFR Section 200.213 stipulates that no awards, sub awards, or contracts be awarded to parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. During our testing, we noted that the District is not documenting the verification of the eligibility of vendors to participate in Federal assistance programs. The District is not in compliance with 2 CFR Section 200.213. 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 paid with federal dollars or the District could be overpaying for goods and services. Recommendation: The auditors recommend the following corrective action: We recommend that the District review the requirements of 2 CFR Sections 200.213 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. Corrective Action Plan: The school district will follow the requirements provided in 2 CFR Section 200.213 and document the verification of the eligibility of vendors to participate in Federal assistance programs. Linda Steinberg, Assistant Superintendent for Finance & Operations, is responsible for implementing the corrective action plan. A process requiring adherence to the District?s purchasing policy, and therefore, 2 CFR Section 200.213 has already been put in place. Newly added vendors are verified and documented before they are added to the District?s approved vendor list. It is expected that by December 31, 2020, the eligibility of all previously existing that are currently active vendors for either the food service fund or special aid fund will be verified and documented.
FAC accepted this audit on November 6, 2018 — management decision was due May 6, 2019.
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