EIN: 156002148
UEI: JFNKXHN9XBE9
Audited by: D'ARCANGELO & CO.,LLP
Oversight agency: 84 [Department of Education]
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Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 4, 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 August 4, 2026 (28 days ago).
What is a management decision? →FAC accepted this audit on October 17, 2024 — management decision was due April 17, 2025.
FAC accepted this audit on December 19, 2023 — management decision was due June 19, 2024.
FAC accepted this audit on November 1, 2022 — management decision was due May 1, 2023.
FAC accepted this audit on October 21, 2021 — management decision was due April 21, 2022.
FAC accepted this audit on November 11, 2020 — management decision was due May 11, 2021.
FAC accepted this audit on October 30, 2019 — management decision was due April 30, 2020.
The District currently has effective procedural controls in place over the management of Federal awards as concluded through the testing of grant expenditures. However, key changes under the Uniform Guidance expanded the rules regarding the documentation of internal controls over Federal Awards to require that they be documented in writing in the District?s policies and that management should evaluate and document the results of ongoing monitoring to identify internal control issues. The written internal controls should specifically address each of the applicable twelve (12) compliance requirements of the Federal award programs. Criteria: On December 26, 2014 the Office of Management and Budget?s Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, more commonly referred to as the ?Uniform Guidance,? became effective for all Federal awards, whether the funds are provided directly from a Federal agency or passed-through another state or local agency Cause: Unknown Effect or Potential Effect: The District is more at risk of noncompliance with Federal Grant regulations related to Uniform Administrative Requirements by not having fully effective procedural controls in place. Known Questioned costs: None noted. Context: The District manages multiple federal programs in a single year. Repeat Finding: No. Recommendation: The District should document policies and procedures in accordance with the new Uniform Guidance. This should include monitoring procedures to ensure that internal controls over compliance for the various programs are working effectively. Managements Response: The District will develop policies and procedures for the new Uniform Guidance. Policies and procedures will be documented and monitored to ensure internal controls over compliance are working effectively
Show full finding ▾Hide full finding ▴2019-01 Federal Uniform Guidance Policies and Procedures Condition: The District currently has effective procedural controls in place over the management of Federal awards as concluded through the testing of grant expenditures. However, key changes under the Uniform Guidance expanded the rules regarding the documentation of internal controls over Federal Awards to require that they be documented in writing in the District?s policies and that management should evaluate and document the results of ongoing monitoring to identify internal control issues. The written internal controls should specifically address each of the applicable twelve (12) compliance requirements of the Federal award programs. Criteria: On December 26, 2014 the Office of Management and Budget?s Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, more commonly referred to as the ?Uniform Guidance,? became effective for all Federal awards, whether the funds are provided directly from a Federal agency or passed-through another state or local agency Cause: Unknown Effect or Potential Effect: The District is more at risk of noncompliance with Federal Grant regulations related to Uniform Administrative Requirements by not having fully effective procedural controls in place. Known Questioned costs: None noted. Context: The District manages multiple federal programs in a single year. Repeat Finding: No. Recommendation: The District should document policies and procedures in accordance with the new Uniform Guidance. This should include monitoring procedures to ensure that internal controls over compliance for the various programs are working effectively. Managements Response: The District will develop policies and procedures for the new Uniform Guidance. Policies and procedures will be documented and monitored to ensure internal controls over compliance are working effectively
Oversight Agency: New York State Education Department Canastota CSD respectfully submits the following corrective action plan for the year ended June 30, 2019. Independent Public Accounting Firm: D?Arcangelo & Co., LLP PO Box 4300 Rome, NY 13440 Finding: 2019-001 Federal Uniform Guidance Policies and Procedures Planned Action: We will develop required written policies and procedures as required by OMB?s Uniform Guidance. Contact Responsible: Nick Panuccio Anticipated date of Completion: June 30, 2020
FAC accepted this audit on October 25, 2018 — management decision was due April 25, 2019.
FAC accepted this audit on October 16, 2017 — management decision was due April 16, 2018.
FAC accepted this audit on November 17, 2016 — management decision was due May 17, 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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