EIN: 146009250
UEI: NZAJGKKUMRU7
Audited by: Bonadio & 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 March 24, 2026. 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 September 24, 2026 (26 days from today).
What is a management decision? →U.S. Department of Education Passed-Through Entity: New York State Education Department Finding Reference: 2025-001 Title I Grants to Local Educational Agencies (Assistance Listing # 84.010) Compliance Requirement: Allowable Costs/Cost Principles Criteria Under 2 CFR §200.430(i), charges to federal awards for salaries and wages must be supported by appropriate documentation that accurately reflects the work performed. Documentation must be signed by the employee or a responsible supervisory official having firsthand knowledge of the work performed by the employee. Condition During testing of payroll expenditures charged to the Title I program, we noted one instance where the time and effort certification was not signed by the employee. The certification covered services charged to the Title I program during the fiscal year. Cause The unsigned certification appears to be a result of oversight in the review and approval process for time and effort documentation. Effect Without a signed certification, the School District cannot demonstrate full compliance with federal documentation requirements for payroll costs charged to the Title I program. This increases the risk that salary costs charged to the program may not be properly supported. Recommendation We recommend the School District strengthen its review procedures to ensure all time and effort certifications are signed and properly retained prior to submission for payroll processing or federal reporting. View of Responsible Officials The School District will institute additional procedures to ensure that time and effort certifications are signed and properly retained.
Show full finding ▾Hide full finding ▴U.S. Department of Education Passed-Through Entity: New York State Education Department Finding Reference: 2025-001 Title I Grants to Local Educational Agencies (Assistance Listing # 84.010) Compliance Requirement: Allowable Costs/Cost Principles Criteria Under 2 CFR §200.430(i), charges to federal awards for salaries and wages must be supported by appropriate documentation that accurately reflects the work performed. Documentation must be signed by the employee or a responsible supervisory official having firsthand knowledge of the work performed by the employee. Condition During testing of payroll expenditures charged to the Title I program, we noted one instance where the time and effort certification was not signed by the employee. The certification covered services charged to the Title I program during the fiscal year. Cause The unsigned certification appears to be a result of oversight in the review and approval process for time and effort documentation. Effect Without a signed certification, the School District cannot demonstrate full compliance with federal documentation requirements for payroll costs charged to the Title I program. This increases the risk that salary costs charged to the program may not be properly supported. Recommendation We recommend the School District strengthen its review procedures to ensure all time and effort certifications are signed and properly retained prior to submission for payroll processing or federal reporting. View of Responsible Officials The School District will institute additional procedures to ensure that time and effort certifications are signed and properly retained.
March 12, 2026 Federal Award Finding: U.S. Dept. Of Education Ellenville Central School District 28 Maple Avenue Ellenville, New York 12428 (845) 647-0115 Corrective Action Plan Pass-through - NYS Education Department Title I Grants to Local Education Agencies (ALN 84.010) Finding 2025-001 - Time and Effort Certifications Criteria - Under 2 CFR §200.430(i), charges to federal awards for salaries and wages must be supported by appropriate documentation that accurately reflects the work performed. Documentation must be signed by the employee or a responsible supervisory official having firsthand knowledge of the work performed by the employee. Condition - During testing of payroll expenditures charged to the Title I program, we noted one instance where the time and effort certification was not signed by the employee. The certification covered services charged to the Title I program during the fiscal year. Cause - The unsigned certification appears to be a result of oversight in the review and approval process for time and effort documentation. Effect - Without a signed certification, the School District cannot demonstrate full compliance with federal documentation requirements for payroll costs charged to the Title I program. This increases the risk that salary costs charged to the program may not be properly supported. Recommendation - We recommend the School District strengthen its review procedures to ensure all time and effort certifications are signed and properly retained prior to submission for payroll processing or federal reporting. Management Response - School District management concurs with the finding and will take corrective action. Corrective Action Plan - Management will review procedures in place over the time and effort certifications and ensure certifications are properly signed and retained prior to submission for payroll processing or federal reporting.
FAC accepted this audit on November 19, 2024 — management decision was due May 19, 2025.
FAC accepted this audit on January 29, 2024 — management decision was due July 29, 2024.
FAC accepted this audit on November 17, 2022 — management decision was due May 17, 2023.
FAC accepted this audit on November 9, 2021 — management decision was due May 9, 2022.
FAC accepted this audit on October 29, 2020 — management decision was due April 29, 2021.
FAC accepted this audit on October 24, 2019 — management decision was due April 24, 2020.
FAC accepted this audit on October 25, 2018 — management decision was due April 25, 2019.
FAC accepted this audit on November 5, 2017 — management decision was due May 5, 2018.
FAC accepted this audit on January 29, 2017 — management decision was due July 29, 2017.
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.
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