EIN: 156002402
UEI: FM4LMRL1V9L3
Audited by: Telling & Hillman, P.C.
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 February 3, 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 3, 2026 (40 days ago).
What is a management decision? →FAC accepted this audit on January 8, 2025 — management decision was due July 8, 2025.
FAC accepted this audit on November 28, 2023 — management decision was due May 28, 2024.
FAC accepted this audit on May 14, 2023 — management decision was due November 14, 2023.
2022-002 Submission of Data Collection Form June 30, 2022 Condition and criteria: Tupper Lake Central School District?s SF-SAC Data Collection Form for the year ended June 30, 2022 was due March 31, 2023. The District is late in filing SF-SAC Data Collection Form. Context: The Single Audit must be performed by an independent auditor and the reporting package (which includes the audit report) must be submitted to the Federal Audit Clearinghouse within 30 days after the District receives the audit report or nine months from the District?s fiscal year end. Cause: The books and records were not available to be audited. Potential effect: The District is late in its filing of the data collection form for the years ended June 30, 202 with the Bureau of Census. The result of late filing may delay future receipt of funding from federal sources or the District having to refund federal monies or make other restitution that would be material to the major program. Recommendation: When circumstances are in the District?s control they should strive to have its audit completed and submitted by the March 31 deadline.
Show full finding ▾Hide full finding ▴2022-002 Submission of Data Collection Form June 30, 2022 Condition and criteria: Tupper Lake Central School District?s SF-SAC Data Collection Form for the year ended June 30, 2022 was due March 31, 2023. The District is late in filing SF-SAC Data Collection Form. Context: The Single Audit must be performed by an independent auditor and the reporting package (which includes the audit report) must be submitted to the Federal Audit Clearinghouse within 30 days after the District receives the audit report or nine months from the District?s fiscal year end. Cause: The books and records were not available to be audited. Potential effect: The District is late in its filing of the data collection form for the years ended June 30, 202 with the Bureau of Census. The result of late filing may delay future receipt of funding from federal sources or the District having to refund federal monies or make other restitution that would be material to the major program. Recommendation: When circumstances are in the District?s control they should strive to have its audit completed and submitted by the March 31 deadline.
2022-002 Submission of Data Collection Form June 30, 2022 Summary of finding: Tupper Lake Central School District?s SF-SAC Data Collection Form for the year ended June 30, 2022 was due March 31, 2023. The District is late in filing SF-SAC Data Collection Form. The Single Audit must be performed by an independent auditor and the reporting package (which includes the audit report) must be submitted to the Federal Audit Clearinghouse within 30 days after the District receives the audit report or nine months from the District?s fiscal year end. Statement of Concurrence or Nonconcurrence: We agree with the finding of the independent auditor. Corrective action plan: As previously mentioned in corrective action plan 2022-001 this matter has been addressed with the FEH BOCES business office services. All work flow is being completed in a timely manner and the financials going forward will be closed and completed in a as required. The audit for 22-23 school year has already been scheduled for August 2023 and all deadlines for audit completion, state aid and NYS audit survey?s will be completed by the deadlines set forth from NYSED.
FAC accepted this audit on March 29, 2022 — management decision was due September 29, 2022.
2021-001 Excess Unassigned Fund Balance Condition and criteria: The District?s unassigned fund balance was 8.0% of next year?s general fund budget. Context: According to New York State Real Property Tax Law Section 1318, a district?s unassigned fund balance may not exceed an amount equal to 4% of next year?s budget. Cause: Unknown Potential effect: There is the potential that the State of New York could withhold state aid until the unassigned fund balance is at 4% of next year?s budget. Recommendation: We recommend the District keep in mind this property tax law when preparing next year?s budget.
Show full finding ▾Hide full finding ▴2021-001 Excess Unassigned Fund Balance Condition and criteria: The District?s unassigned fund balance was 8.0% of next year?s general fund budget. Context: According to New York State Real Property Tax Law Section 1318, a district?s unassigned fund balance may not exceed an amount equal to 4% of next year?s budget. Cause: Unknown Potential effect: There is the potential that the State of New York could withhold state aid until the unassigned fund balance is at 4% of next year?s budget. Recommendation: We recommend the District keep in mind this property tax law when preparing next year?s budget.
2021-001 Excess Unassigned Fund Balance Summary of finding: The District?s unassigned fund balance was 8.0% in excess of next year?s general fund budget. According to New York State Real Property Tax Law Section 1318, a district?s unassigned fund balance may not exceed 4% of next year?s budget. Statement of Concurrence or Nonconcurrence: We agree with the finding of the independent auditor. Corrective Action: Tupper Lake Central School District has taken a conservative approach to spending as state aid remains uncertain. The Board of Education plans to use its fund balance in the future budgets to provide stability to the taxpayers in a fiscally responsible manner. Contact person: Russell Bartlett, Superintendent, phone (518) 359-3371
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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