Audit 307773

US Department of Agriculture Passed through NYS Education Department Program Name: Summer Food Service Program for Children 2023 Assistance Listing Number: 10.559 Finding Reference Number: 2023-001 Recommendation: Machne Rav Tov will ensure that meal counters are present at the start of each meal service. All required records will be maintained and posted as necessary. The Organization will have proper site supervision during meal services to ensure that meals are served at the approved time, consist of all required components, and are consumed on site. Amount of Questioned Cost: $44,445 Auditor’s Summary of Auditee’s Comments: The Organization agrees with the finding and the appropriate staff members were trained in the comprehensive plan of corrective action. The amount of questioned cost was reimbursed as of the date of these financial statements. Completion Date: May 21, 2024 Conditions: The Organization does not have an accurate meal counting system in place. Required records were not maintained. Meals were served in a non-approved service style, were not timely, and did not contain all required components. The site supervisor was not present at the meal service, and meals were consumed off site. Criteria: Section 225.15(c)(a) of Title 7 of the Code of Federal Regulations (CFR) provides in pertinent part that sponsors shall maintain accurate records to justify all costs and meals claimed. Section 225.15(f) of the CFR states that parents of children enrolled in camps must be given application forms to provide information to determine eligibility of individual children. Section 225.16(c)(3)(4) of Title 7 of the CFR provides in pertinent part that meals served outside of the period of approved meal service shall not be eligible for program payments. Section 225.16(d) of Title 7 of the CFR provides in pertinent part that sponsors shar ensure that all meals served meet all of the meal component requirements. Section 225.15(c)(4) of Title 7 of the CFR provides in pertinent part that there must be adequate supervision at each site in order for a sponsor to be eligible to participate in the Program. Section 225.15(a) of Title 7 of the CFR provides in pertinent part that meals need to be operated in accordance with any instructions issued by the state agency; SFSP Administrative Guidance for Sponsors states that, except where otherwise permitted, all meals must be consumed on site. Effect: Meals served when accurate records are not maintained may be denied for reimbursement. Section 225.11(d) (2) of Title 7 of the Code of Federal Regulations provides in pertinent part that if the State agency observes meal service violations during the conduct of the site review, the agency shall disallow as meals served to children all of the meals observed to be in violation. Cause: Accurate records to substantiate costs and meals claimed were not maintained, and meals were not operated in accordance with CFR and state agency guidelines.

Condition: The Organization does not have the USDA nondiscrimination poster displayed in the dining rooms or offices to comply with Title VI of the Civil Rights Act of 1964. Criteria: Section 225.7(g) of Title 7 of the Code of Federal Regulations provides in pertinent part that sponsors must prominently display at the site and in the sponsor’s office, the nondiscrimination poster developed by the USDA. Effect: The Organization is not in compliance with Title VI of the Civil Rights Act of 1964, which requires that a nondiscrimination poster be displayed in all areas where SFSP business is conducted. Cause: The nondiscrimination poster from the USDA was not on display Recommendation: Machne Rav Tov will prominently display the nondiscrimination posters in the dining rooms and offices. Amount of Questioned Cost: N/A Auditor’s Summary of Auditee’s Comments: The Organization agrees with the findings and the appropriate staff members were trained to display the nondiscrimination poster in areas where SFSP business is conducted. Completion Date: July 19, 2023 US Department of Agriculture Passed through NYS Education Department Program Name: Summer Food Service Program for Children 2023 Assistance Listing Number: 10.559

US Department of Agriculture Passed through NYS Education Department Program Name: Summer Food Service Program for Children 2023 Assistance Listing Number: 10.559 Finding Reference Number: 2023-001 Recommendation: Machne Rav Tov will ensure that meal counters are present at the start of each meal service. All required records will be maintained and posted as necessary. The Organization will have proper site supervision during meal services to ensure that meals are served at the approved time, consist of all required components, and are consumed on site. Amount of Questioned Cost: $44,445 Auditor’s Summary of Auditee’s Comments: The Organization agrees with the finding and the appropriate staff members were trained in the comprehensive plan of corrective action. The amount of questioned cost was reimbursed as of the date of these financial statements. Completion Date: May 21, 2024 Conditions: The Organization does not have an accurate meal counting system in place. Required records were not maintained. Meals were served in a non-approved service style, were not timely, and did not contain all required components. The site supervisor was not present at the meal service, and meals were consumed off site. Criteria: Section 225.15(c)(a) of Title 7 of the Code of Federal Regulations (CFR) provides in pertinent part that sponsors shall maintain accurate records to justify all costs and meals claimed. Section 225.15(f) of the CFR states that parents of children enrolled in camps must be given application forms to provide information to determine eligibility of individual children. Section 225.16(c)(3)(4) of Title 7 of the CFR provides in pertinent part that meals served outside of the period of approved meal service shall not be eligible for program payments. Section 225.16(d) of Title 7 of the CFR provides in pertinent part that sponsors shar ensure that all meals served meet all of the meal component requirements. Section 225.15(c)(4) of Title 7 of the CFR provides in pertinent part that there must be adequate supervision at each site in order for a sponsor to be eligible to participate in the Program. Section 225.15(a) of Title 7 of the CFR provides in pertinent part that meals need to be operated in accordance with any instructions issued by the state agency; SFSP Administrative Guidance for Sponsors states that, except where otherwise permitted, all meals must be consumed on site. Effect: Meals served when accurate records are not maintained may be denied for reimbursement. Section 225.11(d) (2) of Title 7 of the Code of Federal Regulations provides in pertinent part that if the State agency observes meal service violations during the conduct of the site review, the agency shall disallow as meals served to children all of the meals observed to be in violation. Cause: Accurate records to substantiate costs and meals claimed were not maintained, and meals were not operated in accordance with CFR and state agency guidelines.

Condition: The Organization does not have the USDA nondiscrimination poster displayed in the dining rooms or offices to comply with Title VI of the Civil Rights Act of 1964. Criteria: Section 225.7(g) of Title 7 of the Code of Federal Regulations provides in pertinent part that sponsors must prominently display at the site and in the sponsor’s office, the nondiscrimination poster developed by the USDA. Effect: The Organization is not in compliance with Title VI of the Civil Rights Act of 1964, which requires that a nondiscrimination poster be displayed in all areas where SFSP business is conducted. Cause: The nondiscrimination poster from the USDA was not on display Recommendation: Machne Rav Tov will prominently display the nondiscrimination posters in the dining rooms and offices. Amount of Questioned Cost: N/A Auditor’s Summary of Auditee’s Comments: The Organization agrees with the findings and the appropriate staff members were trained to display the nondiscrimination poster in areas where SFSP business is conducted. Completion Date: July 19, 2023 US Department of Agriculture Passed through NYS Education Department Program Name: Summer Food Service Program for Children 2023 Assistance Listing Number: 10.559