EIN: 275281234
UEI: GHJ5F8KXHXU7
Audited by: PKF O'CONNOR DAVIES LLP
Oversight agency: 94 [AmeriCorps (Corporation for National and Community Service)]
View federal awards & risk assessment →
Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 31, 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 October 1, 2026 (32 days from today).
What is a management decision? →FAC accepted this audit on November 25, 2025 — management decision was due May 25, 2026.
FAC accepted this audit on April 1, 2024 — management decision was due October 1, 2024.
FAC accepted this audit on March 29, 2023 — management decision was due September 29, 2023.
FAC accepted this audit on May 19, 2022 — management decision was due November 19, 2022.
FAC accepted this audit on March 18, 2021 — management decision was due September 18, 2021.
FAC accepted this audit on March 10, 2020 — management decision was due September 10, 2020.
In testing of allowable costs, other than amounts passed through to subrecipients, the following was noted: 1. Two instances of costs recorded to the program that were related to a separate program ($23,842). 2. One instance of costs recorded to the program in excess of the invoiced amount ($10,000). Questioned costs: Expenses of $33,842. Questioned costs were determined by reviewing documentation for selected transactions classified as Charter Schools program expenses. Context: We tested a sample of 11 transactions classified as Charter Schools program expenses totaling $103,776 reported as direct expenses to the program and noted the issues shown above. The population sampled totaled 110 transactions and $194,000, and comprised all Charter School program expenses, excluding payments made to subrecipients. A nonstatistical sampling methodology was used to select the sample. Effect: Costs were classified improperly or in the incorrect amount, resulting in the charging of unallowable costs to the grant. Cause: Controls over allowable costs, specifically management?s review of expenses to ensure only those allowable are charged to the program, were not sufficiently operating during the year. As a result, certain expenses were recorded in the accounting software to the incorrect program or for the incorrect amount. Identification as a repeat finding: Not applicable. Recommendation: We recommend that management of the Foundation adhere to the internal control process to review all expenses and ensure proper classification as program expenses. Views of responsible officials and planned corrective actions: Agree. See separate report for corrective action plan.
Show full finding ▾Hide full finding ▴Finding: Allowable Costs ? Non-Program-Related Expenses Charged to Program as Direct Expense CFDA No. 84.282 ? Charter Schools U.S. Department of Education, Award Number U282M170047, Awarded 2017 Criteria or specific requirement: Allowable Costs ? Costs were necessary and reasonable for performance of the federal award. (2 CFR 200.403(a)) Condition: In testing of allowable costs, other than amounts passed through to subrecipients, the following was noted: 1. Two instances of costs recorded to the program that were related to a separate program ($23,842). 2. One instance of costs recorded to the program in excess of the invoiced amount ($10,000). Questioned costs: Expenses of $33,842. Questioned costs were determined by reviewing documentation for selected transactions classified as Charter Schools program expenses. Context: We tested a sample of 11 transactions classified as Charter Schools program expenses totaling $103,776 reported as direct expenses to the program and noted the issues shown above. The population sampled totaled 110 transactions and $194,000, and comprised all Charter School program expenses, excluding payments made to subrecipients. A nonstatistical sampling methodology was used to select the sample. Effect: Costs were classified improperly or in the incorrect amount, resulting in the charging of unallowable costs to the grant. Cause: Controls over allowable costs, specifically management?s review of expenses to ensure only those allowable are charged to the program, were not sufficiently operating during the year. As a result, certain expenses were recorded in the accounting software to the incorrect program or for the incorrect amount. Identification as a repeat finding: Not applicable. Recommendation: We recommend that management of the Foundation adhere to the internal control process to review all expenses and ensure proper classification as program expenses. Views of responsible officials and planned corrective actions: Agree. See separate report for corrective action plan.
Management agrees with this recommendation. In addition to internal control procedures currently in place, the Director of Finance will review all program expenses with program managers on a monthly basis. The purpose of these reviews will be to confirm that all expenses for the period are properly approved and classified within the appropriate program. Projected completion date: March 15, 2020
FAC accepted this audit on February 20, 2019 — management decision was due August 20, 2019.
FAC accepted this audit on March 27, 2018 — management decision was due September 27, 2018.
FAC accepted this audit on March 30, 2017 — management decision was due September 30, 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.
Browse other Single Audit organizations in New York →
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.
