EIN: 146001821
UEI: C1DJL7KFKGL6
Audited by: RBT CPA's, LLP
Oversight agency: 84 [Department of Education]
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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 December 18, 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 18, 2026 (83 days ago).
What is a management decision? →During the audit, it was noted that one District location did not prepare or maintain required meal preparation (meal production) sheets for meals served. Criteria: This condition is not in compliance with 7 CFR §210.15(b), which requires School Food Authorities to maintain adequate records to document compliance with the National School Lunch Program requirements, including meal production records. Additionally, failure to document planned and prepared meals impacts compliance with 7 CFR §210.10(a)(3), which requires meals to be planned and served in accordance with established meal pattern requirements. Cause: Site-level procedures did not ensure consistent completion and retention of meal preparation sheets. Effect: The absence of meal preparation sheets limits the District’s ability to demonstrate compliance with federal meal pattern and recordkeeping requirements. Perspective: The is an isolated incident to one site. The report was done for most of the year. Repeat Finding: This is not a repeat finding. Recommendation: RBT recommends The District should ensure all locations consistently complete and retain meal preparation sheets for each meal service and provide training and monitoring to ensure ongoing compliance. Management’s Response: Management agrees with the finding. See corrective action plan
Show full finding ▾Hide full finding ▴Condition: During the audit, it was noted that one District location did not prepare or maintain required meal preparation (meal production) sheets for meals served. Criteria: This condition is not in compliance with 7 CFR §210.15(b), which requires School Food Authorities to maintain adequate records to document compliance with the National School Lunch Program requirements, including meal production records. Additionally, failure to document planned and prepared meals impacts compliance with 7 CFR §210.10(a)(3), which requires meals to be planned and served in accordance with established meal pattern requirements. Cause: Site-level procedures did not ensure consistent completion and retention of meal preparation sheets. Effect: The absence of meal preparation sheets limits the District’s ability to demonstrate compliance with federal meal pattern and recordkeeping requirements. Perspective: The is an isolated incident to one site. The report was done for most of the year. Repeat Finding: This is not a repeat finding. Recommendation: RBT recommends The District should ensure all locations consistently complete and retain meal preparation sheets for each meal service and provide training and monitoring to ensure ongoing compliance. Management’s Response: Management agrees with the finding. See corrective action plan
The Food Service Director has implemented a corrective plan focused on (1) re-training on production record requirements, (2) real-time verification and monitoring, (3) escalation for noncompliance, and (4) sustained oversight until compliance is consistent. The District will maintain documentation of monitoring and follow-up to demonstrate that corrective actions are in place and effective. Implementation: December 1, 2025
FAC accepted this audit on January 23, 2026 — management decision was due July 23, 2026.
During the audit, it was noted that one District location did not prepare or maintain required meal preparation (meal production) sheets for meals served. Criteria: This condition is not in compliance with 7 CFR §210.15(b), which requires School Food Authorities to maintain adequate records to document compliance with the National School Lunch Program requirements, including meal production records. Additionally, failure to document planned and prepared meals impacts compliance with 7 CFR §210.10(a)(3), which requires meals to be planned and served in accordance with established meal pattern requirements. Cause: Site-level procedures did not ensure consistent completion and retention of meal preparation sheets. Effect: The absence of meal preparation sheets limits the District’s ability to demonstrate compliance with federal meal pattern and recordkeeping requirements. Perspective: The is an isolated incident to one site. The report was done for most of the year. Repeat Finding: This is not a repeat finding. Recommendation: RBT recommends The District should ensure all locations consistently complete and retain meal preparation sheets for each meal service and provide training and monitoring to ensure ongoing compliance. Management’s Response: Management agrees with the finding. See corrective action plan
Show full finding ▾Hide full finding ▴Condition: During the audit, it was noted that one District location did not prepare or maintain required meal preparation (meal production) sheets for meals served. Criteria: This condition is not in compliance with 7 CFR §210.15(b), which requires School Food Authorities to maintain adequate records to document compliance with the National School Lunch Program requirements, including meal production records. Additionally, failure to document planned and prepared meals impacts compliance with 7 CFR §210.10(a)(3), which requires meals to be planned and served in accordance with established meal pattern requirements. Cause: Site-level procedures did not ensure consistent completion and retention of meal preparation sheets. Effect: The absence of meal preparation sheets limits the District’s ability to demonstrate compliance with federal meal pattern and recordkeeping requirements. Perspective: The is an isolated incident to one site. The report was done for most of the year. Repeat Finding: This is not a repeat finding. Recommendation: RBT recommends The District should ensure all locations consistently complete and retain meal preparation sheets for each meal service and provide training and monitoring to ensure ongoing compliance. Management’s Response: Management agrees with the finding. See corrective action plan
The Food Service Director has implemented a corrective plan focused on (1) re-training on production record requirements, (2) real-time verification and monitoring, (3) escalation for noncompliance, and (4) sustained oversight until compliance is consistent. The District will maintain documentation of monitoring and follow-up to demonstrate that corrective actions are in place and effective. Implementation: December 1, 2025
FAC accepted this audit on October 24, 2024 — management decision was due April 24, 2025.
FAC accepted this audit on March 27, 2024 — management decision was due September 27, 2024.
FAC accepted this audit on March 28, 2023 — management decision was due September 28, 2023.
FAC accepted this audit on March 29, 2022 — management decision was due September 29, 2022.
The District?s supporting documentation for meal counts used to submit for reimbursements from the State, inconsequentially did not agree to the meal counts submitted. Criteria: The count of the monthly meals served that was submitted to New York State for reimbursement was off from the record keeping kept by each building for their respective count of the meals served. Per 7 CFR ? 210.8(a) Claims for Reimbursement, the school food authority shall establish internal controls which ensure the accuracy of meal counts prior to the submission of the monthly Claim for Reimbursement. Questioned Costs: there are no questioned costs. Effect: It is possible the District either slightly over requested or under requested the number of meals to be reimbursed. Cause: Due to nature of the School Food program and the ongoing COVID-19 pandemic the record keeping was done on paper and was not consistently done by the same individual every day, this caused certain inaccuracies of an immaterial nature in the count of the meals served. Recommendation: In order to prevent future occurrences of this deficiency, we recommend that management ensure that good record keeping is kept at all buildings of the meals served. We also recommend the records are reviewed more efficiently each month for accuracy.
Show full finding ▾Hide full finding ▴Federal Program: CFDA No.: 10.559 Summer Food Service Program for Children Condition: The District?s supporting documentation for meal counts used to submit for reimbursements from the State, inconsequentially did not agree to the meal counts submitted. Criteria: The count of the monthly meals served that was submitted to New York State for reimbursement was off from the record keeping kept by each building for their respective count of the meals served. Per 7 CFR ? 210.8(a) Claims for Reimbursement, the school food authority shall establish internal controls which ensure the accuracy of meal counts prior to the submission of the monthly Claim for Reimbursement. Questioned Costs: there are no questioned costs. Effect: It is possible the District either slightly over requested or under requested the number of meals to be reimbursed. Cause: Due to nature of the School Food program and the ongoing COVID-19 pandemic the record keeping was done on paper and was not consistently done by the same individual every day, this caused certain inaccuracies of an immaterial nature in the count of the meals served. Recommendation: In order to prevent future occurrences of this deficiency, we recommend that management ensure that good record keeping is kept at all buildings of the meals served. We also recommend the records are reviewed more efficiently each month for accuracy.
Federal Program: CFDA No.: 10.559 Summer Food Service Program for Children Condition: The District's supporting documentation for meal counts used to submit for reimbursements from the State did not agree to the meal counts submitted. Corrective Action Plan: This condition occurred while the District was remote and unable to use its POS (point of sale) system. The District is now back to in person learning and using the POS system so this condition will not occur. Should the District find it necessary to provide meals remotely in the future, a plan of double counting meals each day will be set up to prevent this issue from re- occurring.
The District is not fully complying with the documentation required for a child suspected of having a specific learning disability, in that each group member must certify in writing whether the report reflects the member's conclusion, and if it does not reflect the member's conclusion, the group member must submit a separate statement presenting the member's conclusion. The District did not complete this form for any students suspected of having a learning disability that were reevaluated. The District is completing the Learning Disabled reports for newly classified students. Criteria: 34CFR300.303 Reevaluations. & 34CFR300.311 Specific documentation for eligibility determination. Questioned Costs: There are no questioned costs. Effect: All pertinent considerations may not be developed and documented when classifying students for a specific learning disability. This can contribute to students being improperly classified as learning disabled and possibly not receiving the most appropriate special or general education based on their individual needs. Cause: The cause of the condition is not known. Recommendation: The District should develop procedures to implement the Federal requirements when classifying or reevaluating students for specific learning disabilities.
Show full finding ▾Hide full finding ▴Federal Program: CFDA Nos.: 84.027, Special Education - Grants to States (IDEA Part B Section 61 l); 84.173 Special Education-Grants to States (IDEA Part B 619). Condition: The District is not fully complying with the documentation required for a child suspected of having a specific learning disability, in that each group member must certify in writing whether the report reflects the member's conclusion, and if it does not reflect the member's conclusion, the group member must submit a separate statement presenting the member's conclusion. The District did not complete this form for any students suspected of having a learning disability that were reevaluated. The District is completing the Learning Disabled reports for newly classified students. Criteria: 34CFR300.303 Reevaluations. & 34CFR300.311 Specific documentation for eligibility determination. Questioned Costs: There are no questioned costs. Effect: All pertinent considerations may not be developed and documented when classifying students for a specific learning disability. This can contribute to students being improperly classified as learning disabled and possibly not receiving the most appropriate special or general education based on their individual needs. Cause: The cause of the condition is not known. Recommendation: The District should develop procedures to implement the Federal requirements when classifying or reevaluating students for specific learning disabilities.
Federal Program: CFDA Nos.: 84.027, Special Education - Grants to States (IDEA Part B Section 61 l); 84.173 Special Education-Grants to States (IDEA Part B 619). Condition: The District is not fully compliant with the documentation required for a child suspected of having a specific learning disability, in that each group member must certify in writing whether the report reflects the member's conclusion, and if it does not reflect the member's conclusion, the group member must submit a separate statement presenting the member's conclusion. The District did not complete this form for an student?s suspected of having a learning disability that were reevaluated. The District is completing the Learning Disabled reports for newly classified students. Corrective Action Plan: The District immediately, upon learning of the requirement, began implementing this Federal requirement when classifying or reevaluating students for specific learning disabilities.
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