EIN: 146004196
UEI: CC8NLHHB7N65
Data as of August 27, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on November 18, 2019. 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 May 18, 2020 (2293 days ago).
What is a management decision? →Our testing of payroll expenditures showed for four employees out of nine tested that the time and effort reports (payroll certifications) being signed by those individuals acknowledging their salaries being allocated to the Federal Programs was not reflective of the time reported on the grants final FS-10F reports or underlying records, in some case wages were reallocated through journal entries. Questioned Cost: None. Context: A selection of the employees of the District charged to the Federal Program were tested for the support and approval of wages charged and payroll certifications. Each employee charged to the program was tested between 2-5 pay periods during the fiscal year. Effect: Payroll certifications were not reflective of the time reported on the grants final FS-10F reports or underlying records. Cause: The District prepares payroll certifications at the beginning of the grant period based on the anticipated allocated time per the grant budget, the payroll certifications are not updated based on actual time worked or position changes occurring during the period. Perspective Information: There were no instances of wages being inappropriately charged collectively to the major program. Repeat Finding: No Recommendation: We recommend that policies and procedures for those individuals whose time and effort of providing special education services be acknowledged by the individual employees whose time is ultimately being paid by the Federal Program occur at month end so they are reflective of actual time worked by each individual. Views of the Responsible Officials and Planned Corrective Actions: Review procedures of the certification and reporting processes will be implemented with our internal audit process.
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 and Title Part I, Grants to Local Educational Agencies ? School Improvement Grant (LEAs), CFDA No. 84.010 Criteria: Compliance under Title 2: Grants and Agreements Part 200.430 Compensation-personal services under compliance requirement Allowable Costs/Cost Principles 2. Documentation of Employee Time and Effort. Condition: Our testing of payroll expenditures showed for four employees out of nine tested that the time and effort reports (payroll certifications) being signed by those individuals acknowledging their salaries being allocated to the Federal Programs was not reflective of the time reported on the grants final FS-10F reports or underlying records, in some case wages were reallocated through journal entries. Questioned Cost: None. Context: A selection of the employees of the District charged to the Federal Program were tested for the support and approval of wages charged and payroll certifications. Each employee charged to the program was tested between 2-5 pay periods during the fiscal year. Effect: Payroll certifications were not reflective of the time reported on the grants final FS-10F reports or underlying records. Cause: The District prepares payroll certifications at the beginning of the grant period based on the anticipated allocated time per the grant budget, the payroll certifications are not updated based on actual time worked or position changes occurring during the period. Perspective Information: There were no instances of wages being inappropriately charged collectively to the major program. Repeat Finding: No Recommendation: We recommend that policies and procedures for those individuals whose time and effort of providing special education services be acknowledged by the individual employees whose time is ultimately being paid by the Federal Program occur at month end so they are reflective of actual time worked by each individual. Views of the Responsible Officials and Planned Corrective Actions: Review procedures of the certification and reporting processes will be implemented with our internal audit process.
Review procedures of the certification and reporting processes will be implemented with our internal audit process.
Our testing of payroll expenditures showed for four employees out of nine tested that the time and effort reports (payroll certifications) being signed by those individuals acknowledging their salaries being allocated to the Federal Programs was not reflective of the time reported on the grants final FS-10F reports or underlying records, in some case this resulted in Title I wages being overstated while School Improvement Grant wages were understated. The overall impact resulted in Title I wages being over reported by $11,201 while the School Improvement Grant wages were under reported by $10,752, the net impact on the major program was $449 as both are reported under the same CFDA number. Questioned Cost: The net impact on the major program was reporting $449 in costs over the amounts reported in the underlying records. Context: A selection of the hourly and salaried employees of the District charged to the Federal Program were tested for wages charged. All employees with wages charged to the program were tested for at least 2-5 periods during the year. It is important to note these grants are awarded separately and under separate pass-through numbers. Effect: Wages were charged to the grants for individuals that were providing services under different pass-through contracts. Cause: The District did not understand the importance of the time and effort reports being reflective of the actual time worked during the period for each individual employee. Perspective Information: The overall impact on the grants within the major program resulted in a net effect of $449. Discussions with the District revealed there were other costs that could have been charged to each separate award that could have taken the place of these costs. The District will correct next reimbursement request. Repeat Finding: No Recommendation: We recommend that policies and procedures be implemented to review time and effort reports monthly and or semi-annually (depending on what portion of salary charged to the grant) for individuals dedicated to the grant to ensure they are reflective of only actual time worked, and the underlying records are reflective of only the actual time worked being charged to Federal Programs. Additionally, we recommend the claims auditor semi-annually review Federal Programs time and effort payroll certifications against the grants and underlying records, this review should be documented and the findings be reported to the appropriate District personnel to ensure changes have been made and federal charges are supported. Views of the Responsible Officials and Planned Corrective Actions: Review procedures of the certification and reporting processes will be implemented with our internal audit process.
Show full finding ▾Hide full finding ▴Title I - Allowable Costs Information on Federal Program: Title Part I, Grants to Local Educational Agencies (LEAs), CFDA No. 84.010 and Title Part I, Grants to Local Educational Agencies - School Improvement Grant (LEAs), CFDA No. 84.010 Criteria: Compliance under Title 2: Grants and Agreements Part 200.430 Compensation-personal services under (a) General and (i) Allowable Activities, charges to Federal Awards may include reasonable amounts for activities contributing and directly related to work under an agreement. Condition: Our testing of payroll expenditures showed for four employees out of nine tested that the time and effort reports (payroll certifications) being signed by those individuals acknowledging their salaries being allocated to the Federal Programs was not reflective of the time reported on the grants final FS-10F reports or underlying records, in some case this resulted in Title I wages being overstated while School Improvement Grant wages were understated. The overall impact resulted in Title I wages being over reported by $11,201 while the School Improvement Grant wages were under reported by $10,752, the net impact on the major program was $449 as both are reported under the same CFDA number. Questioned Cost: The net impact on the major program was reporting $449 in costs over the amounts reported in the underlying records. Context: A selection of the hourly and salaried employees of the District charged to the Federal Program were tested for wages charged. All employees with wages charged to the program were tested for at least 2-5 periods during the year. It is important to note these grants are awarded separately and under separate pass-through numbers. Effect: Wages were charged to the grants for individuals that were providing services under different pass-through contracts. Cause: The District did not understand the importance of the time and effort reports being reflective of the actual time worked during the period for each individual employee. Perspective Information: The overall impact on the grants within the major program resulted in a net effect of $449. Discussions with the District revealed there were other costs that could have been charged to each separate award that could have taken the place of these costs. The District will correct next reimbursement request. Repeat Finding: No Recommendation: We recommend that policies and procedures be implemented to review time and effort reports monthly and or semi-annually (depending on what portion of salary charged to the grant) for individuals dedicated to the grant to ensure they are reflective of only actual time worked, and the underlying records are reflective of only the actual time worked being charged to Federal Programs. Additionally, we recommend the claims auditor semi-annually review Federal Programs time and effort payroll certifications against the grants and underlying records, this review should be documented and the findings be reported to the appropriate District personnel to ensure changes have been made and federal charges are supported. Views of the Responsible Officials and Planned Corrective Actions: Review procedures of the certification and reporting processes will be implemented with our internal audit process.
Review procedures of the certification and reporting processes will be implemented with our internal audit process.
Our testing of payroll expenditures showed for four employees out of nine individuals that were providing services based on their salary step per the applicable contract the amount charged to the grant excluded the wage adjustments for credit hours degree of education and other pay included per applicable contracts. Questioned Cost: None. Context: A selection of the hourly and salaried employees of the District charged to the Federal Program were tested for wages charged. All employees with wages charged to the program was tested for at least 2-5 pay periods during the year. Effect: Additional wages for these four individuals could have been charged to the grant maximizing the grant revenues and expenditures during the reporting period. Cause: The District only charged step salary wages to the programs based on the timing of when the original grant agreements were being submitted for approval to NYSED. Perspective Information: The potential impact for the District is not maximizing the grant to its fullest based on wages paid to employees for allowable costs under the Federal Program. Repeat Finding: No Recommendation: We recommend that policies and procedures be implemented to review time charged to the Federal Programs based on employee?s total wages. Views of the Responsible Officials and Planned Corrective Actions: Review procedures of the certification and reporting processes will be implemented with our internal audit process.
Show full finding ▾Hide full finding ▴Title I - Allowable Costs Information on Federal Program: Title Part I, Grants to Local Educational Agencies (LEAs), CFDA No. 84.010 and Title Part I, Grants to Local Educational Agencies - School Improvement Grant (LEAs), CFDA No. 84.010 Criteria: Compliance under Title 2: Grants and Agreements Part 200.430 Compensation-personal services under (a) General and (i) Allowable Activities, charges to Federal Awards may include reasonable amounts for activities contributing and directly related to work under an agreement. Condition: Our testing of payroll expenditures showed for four employees out of nine individuals that were providing services based on their salary step per the applicable contract the amount charged to the grant excluded the wage adjustments for credit hours degree of education and other pay included per applicable contracts. Questioned Cost: None. Context: A selection of the hourly and salaried employees of the District charged to the Federal Program were tested for wages charged. All employees with wages charged to the program was tested for at least 2-5 pay periods during the year. Effect: Additional wages for these four individuals could have been charged to the grant maximizing the grant revenues and expenditures during the reporting period. Cause: The District only charged step salary wages to the programs based on the timing of when the original grant agreements were being submitted for approval to NYSED. Perspective Information: The potential impact for the District is not maximizing the grant to its fullest based on wages paid to employees for allowable costs under the Federal Program. Repeat Finding: No Recommendation: We recommend that policies and procedures be implemented to review time charged to the Federal Programs based on employee?s total wages. Views of the Responsible Officials and Planned Corrective Actions: Review procedures of the certification and reporting processes will be implemented with our internal audit process.
Review procedures of the certification and reporting processes will be implemented with our internal audit process.
The District was approved for an indirect cost rate as per the grant agreement, costs recorded in the general ledger as indirect costs were not reported as indirect costs on the final FS-10F. Questioned Cost: None. Context: For each individual grant included in the major program, costs reported in the general ledger were reconciled to the costs reported in the individual grants final FS-10F. Effect: Our audit procedures disclosed indirect costs have been reported in the underlying records but were not reported on the grants final FS-10F. Cause: Completion of the final FS-10F excluded $1,028 of indirect costs reported in the general ledger. Perspective Information: The overall impact on the School Improvement Grant was not reporting the full amount of indirect costs that could be claimed per the NYSED approved indirect cost rate. Repeat Finding: No Recommendation: We recommend that costs claimed as part of the NYSED approved indirect cost rate are appropriately reflect in the FS-10Fs. Views of the Responsible Officials and Planned Corrective Actions: Review procedures of the certification and reporting processes will be implemented with our internal audit process.
Show full finding ▾Hide full finding ▴Title I - Indirect Cost Rate Information on Federal Program: Title Part I, Grants to Local Educational Agencies (LEAs), CFDA No. 84.010 and Title Part I, Grants to Local Educational Agencies ? School Improvement Grant (LEAs), CFDA No. 84.010 Criteria: Compliance under Title 2: Grants and Agreements Part 200 Appendix VII, paragraph A.3 Indirect Cost Rate. Condition: The District was approved for an indirect cost rate as per the grant agreement, costs recorded in the general ledger as indirect costs were not reported as indirect costs on the final FS-10F. Questioned Cost: None. Context: For each individual grant included in the major program, costs reported in the general ledger were reconciled to the costs reported in the individual grants final FS-10F. Effect: Our audit procedures disclosed indirect costs have been reported in the underlying records but were not reported on the grants final FS-10F. Cause: Completion of the final FS-10F excluded $1,028 of indirect costs reported in the general ledger. Perspective Information: The overall impact on the School Improvement Grant was not reporting the full amount of indirect costs that could be claimed per the NYSED approved indirect cost rate. Repeat Finding: No Recommendation: We recommend that costs claimed as part of the NYSED approved indirect cost rate are appropriately reflect in the FS-10Fs. Views of the Responsible Officials and Planned Corrective Actions: Review procedures of the certification and reporting processes will be implemented with our internal audit process.
Review procedures of the certification and reporting processes will be implemented with our internal audit process.
Salary notices serve as supporting documentation between the District and the employee?s rate of pay. Questioned Cost: None. Context: A selection of nine individuals charged to the individual grants within the major program were selected for testing of wages charged and approved salary notices. Effect: Our audit procedures disclosed two instances in which the salary notices were not returned by the employees acknowledging their rate of pay and incremental pay adjustments. Cause: Employees did not return their signed salary notice to the District for file retention. Perspective Information: The District did make multiple attempts to try to obtain the signed salary notice from these employees and documented their attempts by maintaining email documentation in their personnel files. Repeat Finding: No Recommendation: We recommend the District continue to make their best efforts in obtaining the signed salary notices from employees for retention in their personnel file and documentation for agreement with pay. Views of the Responsible Officials and Planned Corrective Actions: Review procedures of the certification and reporting processes will be implemented with our internal audit process.
Show full finding ▾Hide full finding ▴Title I - Salary Notices Information on Federal Program: Title Part I, Grants to Local Educational Agencies (LEAs), CFDA No. 84.010 and Title Part I, Grants to Local Educational Agencies - School Improvement Grant (LEAs), CFDA No. 84.010 Criteria: Compliance under Title 2: Grants and Agreements Part 200.430 Compensation-personal services under (a) General and (i) Allowable Activities, charges to Federal Awards may include reasonable amounts for activities contributing and directly related to work under an agreement. Condition: Salary notices serve as supporting documentation between the District and the employee?s rate of pay. Questioned Cost: None. Context: A selection of nine individuals charged to the individual grants within the major program were selected for testing of wages charged and approved salary notices. Effect: Our audit procedures disclosed two instances in which the salary notices were not returned by the employees acknowledging their rate of pay and incremental pay adjustments. Cause: Employees did not return their signed salary notice to the District for file retention. Perspective Information: The District did make multiple attempts to try to obtain the signed salary notice from these employees and documented their attempts by maintaining email documentation in their personnel files. Repeat Finding: No Recommendation: We recommend the District continue to make their best efforts in obtaining the signed salary notices from employees for retention in their personnel file and documentation for agreement with pay. Views of the Responsible Officials and Planned Corrective Actions: Review procedures of the certification and reporting processes will be implemented with our internal audit process.
Review procedures of the certification and reporting processes will be implemented with our internal audit process.
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.
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and filing records.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.
