FAC Explorer

Audit 329153

FY End
2024-06-30
Total Expended
$2.08M
Findings
6
Programs
12
Organization: Odessa-Montour Central School District (NY)
Year: 2024 Accepted: 2024-11-20
Auditor: Insero & CO CPAS LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
509358 2024-001 - Yes C
509359 2024-001 - Yes C
509360 2024-001 - Yes C
1085800 2024-001 - Yes C
1085801 2024-001 - Yes C
1085802 2024-001 - Yes C

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $598,665 Yes 0
10.555 National School Lunch Program $313,034 - 1
84.010 Title I Grants to Local Educational Agencies $278,691 - 0
10.553 School Breakfast Program $112,806 - 1
10.649 Pandemic Ebt Administrative Costs $25,280 - 0
84.287 Twenty-First Century Community Learning Centers $23,332 - 0
84.358 Rural Education $22,911 - 0
84.424 Student Support and Academic Enrichment Program $17,725 - 0
10.559 Summer Food Service Program for Children $11,027 - 1
84.027 Special Education Grants to States $2,266 - 0
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $1,133 - 0
84.173 Special Education Preschool Grants $713 - 0

Contacts

Name Title Type
PZLJP7DJ3GE4 Lisa Kuhnel Auditee
6075834616 Benjamin Owens Auditor
No contacts on file

Notes to SEFA

Title: Matching Costs Accounting Policies: Basis of Presentation The accompanying Schedule of Expenditures of Federal Awards presents the activity of all federal awards programs administered by the School District, an entity as defined in Note 1 to the School District's basic financial statements. Federal awards received directly from federal agencies, as well as federal awards passed through from other government agencies, are included on the Schedule of Expenditures of Federal Awards. Basis of Accounting The basis of accounting varies by federal program consistent with the underlying regulations pertaining to each program. The information is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore some amounts presented in this schedule may differ from amounts presented in, or used in preparation of the financial statements. De Minimis Rate Used: N Rate Explanation: Indirect Costs Indirect costs are included in the reported expenditures to the extent they are included in the federal financial reports used as the source for the data presented. The School District has elected not to use the 10% de minimis indirect cost rate allowed under Uniform Guidance. Matching costs, such as, the School District's share of certain program costs, are not included in the reported expenditures.
Title: Non-Monetary Federal Program Accounting Policies: Basis of Presentation The accompanying Schedule of Expenditures of Federal Awards presents the activity of all federal awards programs administered by the School District, an entity as defined in Note 1 to the School District's basic financial statements. Federal awards received directly from federal agencies, as well as federal awards passed through from other government agencies, are included on the Schedule of Expenditures of Federal Awards. Basis of Accounting The basis of accounting varies by federal program consistent with the underlying regulations pertaining to each program. The information is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore some amounts presented in this schedule may differ from amounts presented in, or used in preparation of the financial statements. De Minimis Rate Used: N Rate Explanation: Indirect Costs Indirect costs are included in the reported expenditures to the extent they are included in the federal financial reports used as the source for the data presented. The School District has elected not to use the 10% de minimis indirect cost rate allowed under Uniform Guidance. The School District is the recipient of a federal award program that does not result in cash receipts or disbursements termed a “non-monetary program.” During the year ended June 30, 2024, the School District received $43,127 worth of commodities under the National School Lunch Program (ALN #10.555).
Title: Other Disclosures Accounting Policies: Basis of Presentation The accompanying Schedule of Expenditures of Federal Awards presents the activity of all federal awards programs administered by the School District, an entity as defined in Note 1 to the School District's basic financial statements. Federal awards received directly from federal agencies, as well as federal awards passed through from other government agencies, are included on the Schedule of Expenditures of Federal Awards. Basis of Accounting The basis of accounting varies by federal program consistent with the underlying regulations pertaining to each program. The information is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore some amounts presented in this schedule may differ from amounts presented in, or used in preparation of the financial statements. De Minimis Rate Used: N Rate Explanation: Indirect Costs Indirect costs are included in the reported expenditures to the extent they are included in the federal financial reports used as the source for the data presented. The School District has elected not to use the 10% de minimis indirect cost rate allowed under Uniform Guidance. No insurance is carried specifically to cover equipment purchased with federal funds. Any equipment purchased with federal funds has only a nominal value, and is covered by the School District’s casualty insurance policies. There were no loans or loan guarantees outstanding at year end. No amounts were provided to subrecipients.

Finding Details

Finding 2024-001
Federal Award Findings and Questioned Costs 2024-001 School Food Account - Net Cash Resources I Issue: Net Cash Resources Federal Agency: U.S. Department of Agriculture Federal Program: Child Nutrition Cluster Assistance Listing Number: 10.553/10.555/10.559 Pass-Through Agency: NYS Department of Education Criteria: The school food authority shall limit its net cash resources to an amount that does not exceed 3 months average expenditures for its School Lunch Fund, or such other amount as may be approved by the New York State agency in accordance with 7 CFR §210.19(a). Condition: At June 30, 2024, net cash resources in the School Lunch Fund exceeded the allowable limit by $678,556. Cause:Revenues exceeded expenditures by $97,825 and $116,899 in the School Lunch Fund for the years ended June 30, 2024 and 2023, respectively. Effect or Potential Effect: The School District is not in compliance with 7 CFR §210.19(a). Questioned Costs: None. Context: The School District has been over the limit in prior years. At June 30, 2023, net cash resources in the School Lunch Fund exceeded the allowable limit cash by $596,010. Repeat Finding: The finding is a repeat of finding 2023-002 from the prior year.Recommendation:We recommend the School District review its net cash resources in the School Lunch Fund and develop a plan to reduce them to an allowable amount. Response: The School District has begun taking action to address this issue, as follows: 2024-001 School Food Account - Net Cash Resources - Continued Equipment Improvement - School Food Service Director, Joe Kilmer, Food Service Manager, Ann Overhiser, and the School Business Administrator have plans to improve and replace cafeteria equipment. The replacement plan will be completed in conjunction with the School District’s upcoming Capital Project. This work was originally expected to be included in a prior project but due to scheduling issues, is now included in the upcoming project which is expected to be completed by August 31, 2026. Retained Balance for Pending Settlements - Wages will increase into 2025 and beyond. The minimum wage in New York State is expected to continue to rise according to legislation. The rate will rise to $15.50 per hour by the end of 2024 and to $16.00 per hour by the end of 2025. Annual increases will be published by the Commissioner of Labor and based on a number of economic factors. Due to the critical labor shortage, the School District recently increased hourly wages for food service helpers and cooks in order to attract additional workers to maintain operations. Enhanced Meals - The Food Service Director and Food Service Manager continue to take steps to improve food options. They include making improvements to center of the plate options and improving local food options as well. In addition, the School District plans to spend a portion of the School Lunch excess cash on cafeteria equipment as a part of its upcoming Capital Project which is expected to be completed by August 31, 2026.
Finding 2024-001
Federal Award Findings and Questioned Costs 2024-001 School Food Account - Net Cash Resources I Issue: Net Cash Resources Federal Agency: U.S. Department of Agriculture Federal Program: Child Nutrition Cluster Assistance Listing Number: 10.553/10.555/10.559 Pass-Through Agency: NYS Department of Education Criteria: The school food authority shall limit its net cash resources to an amount that does not exceed 3 months average expenditures for its School Lunch Fund, or such other amount as may be approved by the New York State agency in accordance with 7 CFR §210.19(a). Condition: At June 30, 2024, net cash resources in the School Lunch Fund exceeded the allowable limit by $678,556. Cause:Revenues exceeded expenditures by $97,825 and $116,899 in the School Lunch Fund for the years ended June 30, 2024 and 2023, respectively. Effect or Potential Effect: The School District is not in compliance with 7 CFR §210.19(a). Questioned Costs: None. Context: The School District has been over the limit in prior years. At June 30, 2023, net cash resources in the School Lunch Fund exceeded the allowable limit cash by $596,010. Repeat Finding: The finding is a repeat of finding 2023-002 from the prior year.Recommendation:We recommend the School District review its net cash resources in the School Lunch Fund and develop a plan to reduce them to an allowable amount. Response: The School District has begun taking action to address this issue, as follows: 2024-001 School Food Account - Net Cash Resources - Continued Equipment Improvement - School Food Service Director, Joe Kilmer, Food Service Manager, Ann Overhiser, and the School Business Administrator have plans to improve and replace cafeteria equipment. The replacement plan will be completed in conjunction with the School District’s upcoming Capital Project. This work was originally expected to be included in a prior project but due to scheduling issues, is now included in the upcoming project which is expected to be completed by August 31, 2026. Retained Balance for Pending Settlements - Wages will increase into 2025 and beyond. The minimum wage in New York State is expected to continue to rise according to legislation. The rate will rise to $15.50 per hour by the end of 2024 and to $16.00 per hour by the end of 2025. Annual increases will be published by the Commissioner of Labor and based on a number of economic factors. Due to the critical labor shortage, the School District recently increased hourly wages for food service helpers and cooks in order to attract additional workers to maintain operations. Enhanced Meals - The Food Service Director and Food Service Manager continue to take steps to improve food options. They include making improvements to center of the plate options and improving local food options as well. In addition, the School District plans to spend a portion of the School Lunch excess cash on cafeteria equipment as a part of its upcoming Capital Project which is expected to be completed by August 31, 2026.
Finding 2024-001
Federal Award Findings and Questioned Costs 2024-001 School Food Account - Net Cash Resources I Issue: Net Cash Resources Federal Agency: U.S. Department of Agriculture Federal Program: Child Nutrition Cluster Assistance Listing Number: 10.553/10.555/10.559 Pass-Through Agency: NYS Department of Education Criteria: The school food authority shall limit its net cash resources to an amount that does not exceed 3 months average expenditures for its School Lunch Fund, or such other amount as may be approved by the New York State agency in accordance with 7 CFR §210.19(a). Condition: At June 30, 2024, net cash resources in the School Lunch Fund exceeded the allowable limit by $678,556. Cause:Revenues exceeded expenditures by $97,825 and $116,899 in the School Lunch Fund for the years ended June 30, 2024 and 2023, respectively. Effect or Potential Effect: The School District is not in compliance with 7 CFR §210.19(a). Questioned Costs: None. Context: The School District has been over the limit in prior years. At June 30, 2023, net cash resources in the School Lunch Fund exceeded the allowable limit cash by $596,010. Repeat Finding: The finding is a repeat of finding 2023-002 from the prior year.Recommendation:We recommend the School District review its net cash resources in the School Lunch Fund and develop a plan to reduce them to an allowable amount. Response: The School District has begun taking action to address this issue, as follows: 2024-001 School Food Account - Net Cash Resources - Continued Equipment Improvement - School Food Service Director, Joe Kilmer, Food Service Manager, Ann Overhiser, and the School Business Administrator have plans to improve and replace cafeteria equipment. The replacement plan will be completed in conjunction with the School District’s upcoming Capital Project. This work was originally expected to be included in a prior project but due to scheduling issues, is now included in the upcoming project which is expected to be completed by August 31, 2026. Retained Balance for Pending Settlements - Wages will increase into 2025 and beyond. The minimum wage in New York State is expected to continue to rise according to legislation. The rate will rise to $15.50 per hour by the end of 2024 and to $16.00 per hour by the end of 2025. Annual increases will be published by the Commissioner of Labor and based on a number of economic factors. Due to the critical labor shortage, the School District recently increased hourly wages for food service helpers and cooks in order to attract additional workers to maintain operations. Enhanced Meals - The Food Service Director and Food Service Manager continue to take steps to improve food options. They include making improvements to center of the plate options and improving local food options as well. In addition, the School District plans to spend a portion of the School Lunch excess cash on cafeteria equipment as a part of its upcoming Capital Project which is expected to be completed by August 31, 2026.
Finding 2024-001
Federal Award Findings and Questioned Costs 2024-001 School Food Account - Net Cash Resources I Issue: Net Cash Resources Federal Agency: U.S. Department of Agriculture Federal Program: Child Nutrition Cluster Assistance Listing Number: 10.553/10.555/10.559 Pass-Through Agency: NYS Department of Education Criteria: The school food authority shall limit its net cash resources to an amount that does not exceed 3 months average expenditures for its School Lunch Fund, or such other amount as may be approved by the New York State agency in accordance with 7 CFR §210.19(a). Condition: At June 30, 2024, net cash resources in the School Lunch Fund exceeded the allowable limit by $678,556. Cause:Revenues exceeded expenditures by $97,825 and $116,899 in the School Lunch Fund for the years ended June 30, 2024 and 2023, respectively. Effect or Potential Effect: The School District is not in compliance with 7 CFR §210.19(a). Questioned Costs: None. Context: The School District has been over the limit in prior years. At June 30, 2023, net cash resources in the School Lunch Fund exceeded the allowable limit cash by $596,010. Repeat Finding: The finding is a repeat of finding 2023-002 from the prior year.Recommendation:We recommend the School District review its net cash resources in the School Lunch Fund and develop a plan to reduce them to an allowable amount. Response: The School District has begun taking action to address this issue, as follows: 2024-001 School Food Account - Net Cash Resources - Continued Equipment Improvement - School Food Service Director, Joe Kilmer, Food Service Manager, Ann Overhiser, and the School Business Administrator have plans to improve and replace cafeteria equipment. The replacement plan will be completed in conjunction with the School District’s upcoming Capital Project. This work was originally expected to be included in a prior project but due to scheduling issues, is now included in the upcoming project which is expected to be completed by August 31, 2026. Retained Balance for Pending Settlements - Wages will increase into 2025 and beyond. The minimum wage in New York State is expected to continue to rise according to legislation. The rate will rise to $15.50 per hour by the end of 2024 and to $16.00 per hour by the end of 2025. Annual increases will be published by the Commissioner of Labor and based on a number of economic factors. Due to the critical labor shortage, the School District recently increased hourly wages for food service helpers and cooks in order to attract additional workers to maintain operations. Enhanced Meals - The Food Service Director and Food Service Manager continue to take steps to improve food options. They include making improvements to center of the plate options and improving local food options as well. In addition, the School District plans to spend a portion of the School Lunch excess cash on cafeteria equipment as a part of its upcoming Capital Project which is expected to be completed by August 31, 2026.
Finding 2024-001
Federal Award Findings and Questioned Costs 2024-001 School Food Account - Net Cash Resources I Issue: Net Cash Resources Federal Agency: U.S. Department of Agriculture Federal Program: Child Nutrition Cluster Assistance Listing Number: 10.553/10.555/10.559 Pass-Through Agency: NYS Department of Education Criteria: The school food authority shall limit its net cash resources to an amount that does not exceed 3 months average expenditures for its School Lunch Fund, or such other amount as may be approved by the New York State agency in accordance with 7 CFR §210.19(a). Condition: At June 30, 2024, net cash resources in the School Lunch Fund exceeded the allowable limit by $678,556. Cause:Revenues exceeded expenditures by $97,825 and $116,899 in the School Lunch Fund for the years ended June 30, 2024 and 2023, respectively. Effect or Potential Effect: The School District is not in compliance with 7 CFR §210.19(a). Questioned Costs: None. Context: The School District has been over the limit in prior years. At June 30, 2023, net cash resources in the School Lunch Fund exceeded the allowable limit cash by $596,010. Repeat Finding: The finding is a repeat of finding 2023-002 from the prior year.Recommendation:We recommend the School District review its net cash resources in the School Lunch Fund and develop a plan to reduce them to an allowable amount. Response: The School District has begun taking action to address this issue, as follows: 2024-001 School Food Account - Net Cash Resources - Continued Equipment Improvement - School Food Service Director, Joe Kilmer, Food Service Manager, Ann Overhiser, and the School Business Administrator have plans to improve and replace cafeteria equipment. The replacement plan will be completed in conjunction with the School District’s upcoming Capital Project. This work was originally expected to be included in a prior project but due to scheduling issues, is now included in the upcoming project which is expected to be completed by August 31, 2026. Retained Balance for Pending Settlements - Wages will increase into 2025 and beyond. The minimum wage in New York State is expected to continue to rise according to legislation. The rate will rise to $15.50 per hour by the end of 2024 and to $16.00 per hour by the end of 2025. Annual increases will be published by the Commissioner of Labor and based on a number of economic factors. Due to the critical labor shortage, the School District recently increased hourly wages for food service helpers and cooks in order to attract additional workers to maintain operations. Enhanced Meals - The Food Service Director and Food Service Manager continue to take steps to improve food options. They include making improvements to center of the plate options and improving local food options as well. In addition, the School District plans to spend a portion of the School Lunch excess cash on cafeteria equipment as a part of its upcoming Capital Project which is expected to be completed by August 31, 2026.
Finding 2024-001
Federal Award Findings and Questioned Costs 2024-001 School Food Account - Net Cash Resources I Issue: Net Cash Resources Federal Agency: U.S. Department of Agriculture Federal Program: Child Nutrition Cluster Assistance Listing Number: 10.553/10.555/10.559 Pass-Through Agency: NYS Department of Education Criteria: The school food authority shall limit its net cash resources to an amount that does not exceed 3 months average expenditures for its School Lunch Fund, or such other amount as may be approved by the New York State agency in accordance with 7 CFR §210.19(a). Condition: At June 30, 2024, net cash resources in the School Lunch Fund exceeded the allowable limit by $678,556. Cause:Revenues exceeded expenditures by $97,825 and $116,899 in the School Lunch Fund for the years ended June 30, 2024 and 2023, respectively. Effect or Potential Effect: The School District is not in compliance with 7 CFR §210.19(a). Questioned Costs: None. Context: The School District has been over the limit in prior years. At June 30, 2023, net cash resources in the School Lunch Fund exceeded the allowable limit cash by $596,010. Repeat Finding: The finding is a repeat of finding 2023-002 from the prior year.Recommendation:We recommend the School District review its net cash resources in the School Lunch Fund and develop a plan to reduce them to an allowable amount. Response: The School District has begun taking action to address this issue, as follows: 2024-001 School Food Account - Net Cash Resources - Continued Equipment Improvement - School Food Service Director, Joe Kilmer, Food Service Manager, Ann Overhiser, and the School Business Administrator have plans to improve and replace cafeteria equipment. The replacement plan will be completed in conjunction with the School District’s upcoming Capital Project. This work was originally expected to be included in a prior project but due to scheduling issues, is now included in the upcoming project which is expected to be completed by August 31, 2026. Retained Balance for Pending Settlements - Wages will increase into 2025 and beyond. The minimum wage in New York State is expected to continue to rise according to legislation. The rate will rise to $15.50 per hour by the end of 2024 and to $16.00 per hour by the end of 2025. Annual increases will be published by the Commissioner of Labor and based on a number of economic factors. Due to the critical labor shortage, the School District recently increased hourly wages for food service helpers and cooks in order to attract additional workers to maintain operations. Enhanced Meals - The Food Service Director and Food Service Manager continue to take steps to improve food options. They include making improvements to center of the plate options and improving local food options as well. In addition, the School District plans to spend a portion of the School Lunch excess cash on cafeteria equipment as a part of its upcoming Capital Project which is expected to be completed by August 31, 2026.