EIN: 156002168
UEI: MEZPMX85T5E5
Audited by: Grossman St. Amour CPAs
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 December 29, 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 29, 2026 (63 days ago).
What is a management decision? →FAC accepted this audit on October 28, 2024 — management decision was due April 28, 2025.
FAC accepted this audit on October 25, 2023 — management decision was due April 25, 2024.
The District did not comply with the required standards of Support and Salaries and Wages because employees whose time was charged to Education Stabilization Fund grants during the fiscal year did not complete monthly or semi‐annual time certification forms or personnel activity reports (PAR) for their time distribution. Criteria: The distribution of salaries and wages of employees are to be supported by either time certifications or personnel activity reports or equivalent documentation which meets the standards in Subsection 8.h. (5) of the OMB Circular A‐87 Part 225 Appendix B. The certification for employees who work on one cost objective must be prepared at lease semi‐annually. Personnel activity reports (PAR) for employees who work on multiple activities or cost objectives must be prepared at least monthly and meet certain prescribed standards, such as accounting for the employee's total compensation, and reflecting an after‐the‐fact distribution of the actual activity of each employee. The costs of such compensation are allowable to the extent that they satisfy the specific requirements of this and other appendices under 2 CFR Part 225, and that the total compensation for individual employees: (3) Is determined and supported as provided in Subsection h. (8. Compensation for Personal Services. A.(3).) Cause: The District did not have a system in place to ensure the required standards of Support of Salaries and Wages were complied with for employees to complete monthly or semi‐annual certifications and that the time allocation on the grant is reported accurately. Effect: It is more likely that the extent of effort charged to the various cost objectives may not be representative of the related time devoted to the respective cost objectives. Recommendation: In order to prevent future occurrences of this deficiency, we recommend that management require that copies of these payroll certifications be completed and forwarded to the District Treasurer on a timely basis and that they are reviewed for accuracy and then retained. Views of Responsible Official and Planned Corrective Actions: During a desktop monitoring review with the New York State Department of Education, the District was made aware of the requirement to maintain the required time certification forms. Steps have been taken to capture all required signatures on payroll charged to the related grants. Projected completion date is estimated to be January 31, 2024.
Show full finding ▾Hide full finding ▴Condition: The District did not comply with the required standards of Support and Salaries and Wages because employees whose time was charged to Education Stabilization Fund grants during the fiscal year did not complete monthly or semi‐annual time certification forms or personnel activity reports (PAR) for their time distribution. Criteria: The distribution of salaries and wages of employees are to be supported by either time certifications or personnel activity reports or equivalent documentation which meets the standards in Subsection 8.h. (5) of the OMB Circular A‐87 Part 225 Appendix B. The certification for employees who work on one cost objective must be prepared at lease semi‐annually. Personnel activity reports (PAR) for employees who work on multiple activities or cost objectives must be prepared at least monthly and meet certain prescribed standards, such as accounting for the employee's total compensation, and reflecting an after‐the‐fact distribution of the actual activity of each employee. The costs of such compensation are allowable to the extent that they satisfy the specific requirements of this and other appendices under 2 CFR Part 225, and that the total compensation for individual employees: (3) Is determined and supported as provided in Subsection h. (8. Compensation for Personal Services. A.(3).) Cause: The District did not have a system in place to ensure the required standards of Support of Salaries and Wages were complied with for employees to complete monthly or semi‐annual certifications and that the time allocation on the grant is reported accurately. Effect: It is more likely that the extent of effort charged to the various cost objectives may not be representative of the related time devoted to the respective cost objectives. Recommendation: In order to prevent future occurrences of this deficiency, we recommend that management require that copies of these payroll certifications be completed and forwarded to the District Treasurer on a timely basis and that they are reviewed for accuracy and then retained. Views of Responsible Official and Planned Corrective Actions: During a desktop monitoring review with the New York State Department of Education, the District was made aware of the requirement to maintain the required time certification forms. Steps have been taken to capture all required signatures on payroll charged to the related grants. Projected completion date is estimated to be January 31, 2024.
During a desktop monitoring review with the New York State Department of Education, the District was made aware of the requirement to maintain the required time certification forms. Steps have been taken to capture all required signatures on payroll charged to the related grants. Projected completion date is estimated to be January 31, 2024.
FAC accepted this audit on October 16, 2022 — management decision was due April 16, 2023.
During three months of the 2021 ? 2022 fiscal year, certain checks were issued and mailed before being approved through the claims audit process. It is noted that the claims audit process took place after the fact and it appears that the three way matching process was in place.Cause: During the year at certain times the claims auditor was unavailable and as no back-up was designated, the checks and supporting invoices were mailed and not subjected to the process until after the fact.Effect: Checks were mailed to vendors and others without proper approval.Recommendation: We recommend the District identify, appoint and properly train an individual to perform the claims audit function in the absence of the primary claims auditor. We also recommend that the District retain supporting documentation of the claims auditor?s review date for each batch of disbursements and no disbursement be release without proper vetting through the required claims audit process.Views of Responsible Official and Planned Corrective Actions: The District hired a retired accounts payable clerk to act as a backup claims auditor when the primary claims auditor is not available. All required training was provided.
Show full finding ▾Hide full finding ▴Criteria: New York State Education law requires that a school board audit and approve each claim (except contracted wages and debt service) or appoint a claims auditors to perform this function on its behalf.Condition: During three months of the 2021 ? 2022 fiscal year, certain checks were issued and mailed before being approved through the claims audit process. It is noted that the claims audit process took place after the fact and it appears that the three way matching process was in place.Cause: During the year at certain times the claims auditor was unavailable and as no back-up was designated, the checks and supporting invoices were mailed and not subjected to the process until after the fact.Effect: Checks were mailed to vendors and others without proper approval.Recommendation: We recommend the District identify, appoint and properly train an individual to perform the claims audit function in the absence of the primary claims auditor. We also recommend that the District retain supporting documentation of the claims auditor?s review date for each batch of disbursements and no disbursement be release without proper vetting through the required claims audit process.Views of Responsible Official and Planned Corrective Actions: The District hired a retired accounts payable clerk to act as a backup claims auditor when the primary claims auditor is not available. All required training was provided.
2022-001- Claims Auditor ProcessCondition: During three months of the 2021 ? 2022 fiscal year, certain checks were issued and mailed before being approved through the claims audit process. It is noted that the claims audit process took place after the fact and it appears that the three way matching process was in place.Recommendation: We recommend the District identify, appoint and properly train an individual to perform the claims audit function in the absence of the primary claims auditor. We also recommend that the District retain supporting documentation of the claims auditor?s review date for each batch of disbursements and no disbursement be release without proper vetting through the required claims audit process.Action Taken: The district hired a retired accounts payable clerk (M. Button) to act as a backup claims auditor when our primary internal claims auditor is not available. All required training was provided.Implementation: September 15, 2022
FAC accepted this audit on November 13, 2021 — management decision was due May 13, 2022.
FAC accepted this audit on November 1, 2020 — management decision was due May 1, 2021.
The District did not submit form FS-10-A to request prior approval from NYSED for the reallocation of $1,500 from the Section 611 supplies and materials budget line for spending on purchased services during the 2019-20 funding period. Cause: Policies and procedures are in place over the federal grant budget and reporting areas, however, administrative oversight resulted in the failure to request NYSED approval in this instance. Effect: The required NYSED approval for this budget reallocation exceeding $1,000 was not obtained by the District. Questioned Costs: None Recommendation: We recommend the District review its current policies and procedures and design procedures to ensure an appropriate level of supervisory review is occurring in the areas of federal grant budgeting and reporting. Views of Responsible Official and Planned Corrective Actions: We agree with the recommendation and will modify internal procedures to ensure proper supervisory review over these areas by June 30, 2021.
Show full finding ▾Hide full finding ▴Department of Education U.S. Department of Education (Passed through the New York State Education Department) Special Education ? Grants to States (IDEA, B) ? CFDA No. 84.027 Special Education ? Preschool Grants (IDEA Preschool) ? CFDA No. 54.173 Criteria: The New York State Education Department (NYSED) requires prior approval from the Department for certain types of changes to a project of budget. NYSED requires the use of the FS-10-A form to request prior approval for the following budget changes: - Personnel positions, number and type; - Equipment having a unit value of $5,000 or more, number and type; - Minor remodeling; - Any increase in a budget subtotal (professional salaries, purchased services, travel, etc.) by more than 10% of $1,000, whichever is greater; or - Any increase in the total budget amount Condition: The District did not submit form FS-10-A to request prior approval from NYSED for the reallocation of $1,500 from the Section 611 supplies and materials budget line for spending on purchased services during the 2019-20 funding period. Cause: Policies and procedures are in place over the federal grant budget and reporting areas, however, administrative oversight resulted in the failure to request NYSED approval in this instance. Effect: The required NYSED approval for this budget reallocation exceeding $1,000 was not obtained by the District. Questioned Costs: None Recommendation: We recommend the District review its current policies and procedures and design procedures to ensure an appropriate level of supervisory review is occurring in the areas of federal grant budgeting and reporting. Views of Responsible Official and Planned Corrective Actions: We agree with the recommendation and will modify internal procedures to ensure proper supervisory review over these areas by June 30, 2021.
Audit Finding 2020-002 ? Budget Amendment During the audit, it was noted that a $1,500 budget amendment was not submitted to grants management where funds were spent from purchased services using Supplies and Materials Funds. Amendment was not filed with Grants Management. Corrective Action The district will review and balance all account codes and file amendments as needed. Implementation date Ongoing Responsibility The Assistant Superintendent for Business.
FAC accepted this audit on November 6, 2019 — management decision was due May 6, 2020.
FAC accepted this audit on October 18, 2018 — management decision was due April 18, 2019.
FAC accepted this audit on October 23, 2017 — management decision was due April 23, 2018.
FAC accepted this audit on November 1, 2016 — management decision was due May 1, 2017.
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