U.S. Department of Education – Passed-through the NYS Education Department
Title I Grants to Local Educational Agencies (LEAs); Assistance Listing Number (ALN) 84.010; Project #’s 0021-23-2955, 0011-23-6011, 0011-23-7200, 0011-24-2160, 0021-24-2955,
Grant Period – Fiscal Year Ended June 30, 2024
Significant Deficiency
Compliance Requirement: Special Tests and Provisions - High School Graduation Rate
Criteria: According to the OMB Compliance Supplement, the District is required to report graduation rate data using the four-year adjusted cohort rate, or one or more extended-year adjusted cohort rates. To remove a student from the cohort, the District is required to confirm, in writing, that the student transferred out, emigrated to another country, transferred to a prison or juvenile facility, or is deceased. To confirm that a student transferred out, the school or local education agency must retain documentation in writing that the student enrolled in another school or in an educational program that culminates in the award of a regular high school diploma.
Condition: The District was unable to provide written documentation to support the removal of students from the regulatory adjusted cohort for seven (7) students selected for testing.
Cause: The District did not retain written documentation to support the removal of students from the regulatory adjusted cohort when reporting graduation rate data.
Effect: The District is not in compliance with the special tests and provisions - high school graduation rate compliance requirement.
Questioned Costs: None.
Recommendation: We recommend the District develop a system to maintain the
appropriate documentation to support the removal of a student from the regulatory adjusted cohort when reporting graduation rate data. District’s Response: The District’s response is included in their corrective plan.
U.S. Department of Education – Passed-through the NYS Education Department
Title I Grants to Local Educational Agencies (LEAs); Assistance Listing Number (ALN) 84.010; Project #’s 0021-23-2955, 0011-23-6011, 0011-23-7200, 0011-24-2160, 0021-24-2955,
Grant Period – Fiscal Year Ended June 30, 2024
Significant Deficiency
Compliance Requirement: Special Tests and Provisions - High School Graduation Rate
Criteria: According to the OMB Compliance Supplement, the District is required to report graduation rate data using the four-year adjusted cohort rate, or one or more extended-year adjusted cohort rates. To remove a student from the cohort, the District is required to confirm, in writing, that the student transferred out, emigrated to another country, transferred to a prison or juvenile facility, or is deceased. To confirm that a student transferred out, the school or local education agency must retain documentation in writing that the student enrolled in another school or in an educational program that culminates in the award of a regular high school diploma.
Condition: The District was unable to provide written documentation to support the removal of students from the regulatory adjusted cohort for seven (7) students selected for testing.
Cause: The District did not retain written documentation to support the removal of students from the regulatory adjusted cohort when reporting graduation rate data.
Effect: The District is not in compliance with the special tests and provisions - high school graduation rate compliance requirement.
Questioned Costs: None.
Recommendation: We recommend the District develop a system to maintain the
appropriate documentation to support the removal of a student from the regulatory adjusted cohort when reporting graduation rate data. District’s Response: The District’s response is included in their corrective plan.
U.S. Department of Education – Passed-through the NYS Education Department
Title I Grants to Local Educational Agencies (LEAs); Assistance Listing Number (ALN) 84.010; Project #’s 0021-23-2955, 0011-23-6011, 0011-23-7200, 0011-24-2160, 0021-24-2955,
Grant Period – Fiscal Year Ended June 30, 2024
Significant Deficiency
Compliance Requirement: Special Tests and Provisions - High School Graduation Rate
Criteria: According to the OMB Compliance Supplement, the District is required to report graduation rate data using the four-year adjusted cohort rate, or one or more extended-year adjusted cohort rates. To remove a student from the cohort, the District is required to confirm, in writing, that the student transferred out, emigrated to another country, transferred to a prison or juvenile facility, or is deceased. To confirm that a student transferred out, the school or local education agency must retain documentation in writing that the student enrolled in another school or in an educational program that culminates in the award of a regular high school diploma.
Condition: The District was unable to provide written documentation to support the removal of students from the regulatory adjusted cohort for seven (7) students selected for testing.
Cause: The District did not retain written documentation to support the removal of students from the regulatory adjusted cohort when reporting graduation rate data.
Effect: The District is not in compliance with the special tests and provisions - high school graduation rate compliance requirement.
Questioned Costs: None.
Recommendation: We recommend the District develop a system to maintain the
appropriate documentation to support the removal of a student from the regulatory adjusted cohort when reporting graduation rate data. District’s Response: The District’s response is included in their corrective plan.
U.S. Department of Education – Passed-through the NYS Education Department
Title I Grants to Local Educational Agencies (LEAs); Assistance Listing Number (ALN) 84.010; Project #’s 0021-23-2955, 0011-23-6011, 0011-23-7200, 0011-24-2160, 0021-24-2955,
Grant Period – Fiscal Year Ended June 30, 2024
Significant Deficiency
Compliance Requirement: Special Tests and Provisions - High School Graduation Rate
Criteria: According to the OMB Compliance Supplement, the District is required to report graduation rate data using the four-year adjusted cohort rate, or one or more extended-year adjusted cohort rates. To remove a student from the cohort, the District is required to confirm, in writing, that the student transferred out, emigrated to another country, transferred to a prison or juvenile facility, or is deceased. To confirm that a student transferred out, the school or local education agency must retain documentation in writing that the student enrolled in another school or in an educational program that culminates in the award of a regular high school diploma.
Condition: The District was unable to provide written documentation to support the removal of students from the regulatory adjusted cohort for seven (7) students selected for testing.
Cause: The District did not retain written documentation to support the removal of students from the regulatory adjusted cohort when reporting graduation rate data.
Effect: The District is not in compliance with the special tests and provisions - high school graduation rate compliance requirement.
Questioned Costs: None.
Recommendation: We recommend the District develop a system to maintain the
appropriate documentation to support the removal of a student from the regulatory adjusted cohort when reporting graduation rate data. District’s Response: The District’s response is included in their corrective plan.
U.S. Department of Education – Passed-through the NYS Education Department
Title I Grants to Local Educational Agencies (LEAs); Assistance Listing Number (ALN) 84.010; Project #’s 0021-23-2955, 0011-23-6011, 0011-23-7200, 0011-24-2160, 0021-24-2955,
Grant Period – Fiscal Year Ended June 30, 2024
Significant Deficiency
Compliance Requirement: Special Tests and Provisions - High School Graduation Rate
Criteria: According to the OMB Compliance Supplement, the District is required to report graduation rate data using the four-year adjusted cohort rate, or one or more extended-year adjusted cohort rates. To remove a student from the cohort, the District is required to confirm, in writing, that the student transferred out, emigrated to another country, transferred to a prison or juvenile facility, or is deceased. To confirm that a student transferred out, the school or local education agency must retain documentation in writing that the student enrolled in another school or in an educational program that culminates in the award of a regular high school diploma.
Condition: The District was unable to provide written documentation to support the removal of students from the regulatory adjusted cohort for seven (7) students selected for testing.
Cause: The District did not retain written documentation to support the removal of students from the regulatory adjusted cohort when reporting graduation rate data.
Effect: The District is not in compliance with the special tests and provisions - high school graduation rate compliance requirement.
Questioned Costs: None.
Recommendation: We recommend the District develop a system to maintain the
appropriate documentation to support the removal of a student from the regulatory adjusted cohort when reporting graduation rate data. District’s Response: The District’s response is included in their corrective plan.
U.S. Department of Education – Passed-through the NYS Education Department
Title I Grants to Local Educational Agencies (LEAs); Assistance Listing Number (ALN) 84.010; Project #’s 0021-23-2955, 0011-23-6011, 0011-23-7200, 0011-24-2160, 0021-24-2955,
Grant Period – Fiscal Year Ended June 30, 2024
U.S. Department of Education – Passed-through the NYS Education Department – Education Stabilization Fund
COVID-19 – Elementary and Secondary School Emergency Relief (ESSER) Fund; ALN 84.425D; Project #5891-21-2955; Grant Period – Fiscal Year Ended June 30, 2024
COVID-19 – American Rescue Plan – Elementary and Secondary School Emergency Relief (ARP- ESSER) Fund; ALN 84.425U; Project 5880-21-2955, 5884-21-2955, 5883-21-2955, 5882-
21-2955; Grant Period – Fiscal Year Ended June 30, 2024
COVID-19 – American Rescue Plan – Elementary and Secondary School Emergency Relief - Homeless Children and Youth; ALN 84.425W; Project#5218-21-2955; Grant Period – Fiscal Year Ended June 30, 2024
Significant Deficiency
Compliance Requirement: Allowable Activities and Cost Principles
Criteria: Per Uniform Guidance (2 CFR §200.430), payroll costs charged to federal grants must be supported by appropriate documentation reflecting actual time and effort spent on grant-related activities. Per District policy, employees are required to submit Personnel Activity Reports (PARs) to certify time worked on a federal grant. PARs are then required to be reviewed and approved by a direct supervisor.
Condition: We identified seventeen (17) instances of missing or incomplete PAR forms for Title I. Six (6) out of (17) employees did not complete a PAR form. Eleven (11) out of (17) did not document supervisor review and approval. For the education stabilization fund, the District was unable to provide support for time and effort worked on the grant for eleven (11) employees.
Cause: Due to significant changes in personnel and work environments of key employees, the District was unable to maintain adequate oversight over the payroll function.
Effect: The District is not in compliance with federal grant requirements and District policy.
Questioned Costs: None.
Recommendation: We recommend the District enhance internal control measures to
verify the accuracy and completeness of PARs in a timely manner. We also recommend the District conduct independent reviews of the payroll process and time and effort reporting to verify established controls are functioning as intended.
District’s Response: The District’s response is included in their corrective plan.
U.S. Department of Education – Passed-through the NYS Education Department
Title I Grants to Local Educational Agencies (LEAs); Assistance Listing Number (ALN) 84.010; Project #’s 0021-23-2955, 0011-23-6011, 0011-23-7200, 0011-24-2160, 0021-24-2955,
Grant Period – Fiscal Year Ended June 30, 2024
U.S. Department of Education – Passed-through the NYS Education Department – Education Stabilization Fund
COVID-19 – Elementary and Secondary School Emergency Relief (ESSER) Fund; ALN 84.425D; Project #5891-21-2955; Grant Period – Fiscal Year Ended June 30, 2024
COVID-19 – American Rescue Plan – Elementary and Secondary School Emergency Relief (ARP- ESSER) Fund; ALN 84.425U; Project 5880-21-2955, 5884-21-2955, 5883-21-2955, 5882-
21-2955; Grant Period – Fiscal Year Ended June 30, 2024
COVID-19 – American Rescue Plan – Elementary and Secondary School Emergency Relief - Homeless Children and Youth; ALN 84.425W; Project#5218-21-2955; Grant Period – Fiscal Year Ended June 30, 2024
Significant Deficiency
Compliance Requirement: Allowable Activities and Cost Principles
Criteria: Per Uniform Guidance (2 CFR §200.430), payroll costs charged to federal grants must be supported by appropriate documentation reflecting actual time and effort spent on grant-related activities. Per District policy, employees are required to submit Personnel Activity Reports (PARs) to certify time worked on a federal grant. PARs are then required to be reviewed and approved by a direct supervisor.
Condition: We identified seventeen (17) instances of missing or incomplete PAR forms for Title I. Six (6) out of (17) employees did not complete a PAR form. Eleven (11) out of (17) did not document supervisor review and approval. For the education stabilization fund, the District was unable to provide support for time and effort worked on the grant for eleven (11) employees.
Cause: Due to significant changes in personnel and work environments of key employees, the District was unable to maintain adequate oversight over the payroll function.
Effect: The District is not in compliance with federal grant requirements and District policy.
Questioned Costs: None.
Recommendation: We recommend the District enhance internal control measures to
verify the accuracy and completeness of PARs in a timely manner. We also recommend the District conduct independent reviews of the payroll process and time and effort reporting to verify established controls are functioning as intended.
District’s Response: The District’s response is included in their corrective plan.
U.S. Department of Education – Passed-through the NYS Education Department
Title I Grants to Local Educational Agencies (LEAs); Assistance Listing Number (ALN) 84.010; Project #’s 0021-23-2955, 0011-23-6011, 0011-23-7200, 0011-24-2160, 0021-24-2955,
Grant Period – Fiscal Year Ended June 30, 2024
U.S. Department of Education – Passed-through the NYS Education Department – Education Stabilization Fund
COVID-19 – Elementary and Secondary School Emergency Relief (ESSER) Fund; ALN 84.425D; Project #5891-21-2955; Grant Period – Fiscal Year Ended June 30, 2024
COVID-19 – American Rescue Plan – Elementary and Secondary School Emergency Relief (ARP- ESSER) Fund; ALN 84.425U; Project 5880-21-2955, 5884-21-2955, 5883-21-2955, 5882-
21-2955; Grant Period – Fiscal Year Ended June 30, 2024
COVID-19 – American Rescue Plan – Elementary and Secondary School Emergency Relief - Homeless Children and Youth; ALN 84.425W; Project#5218-21-2955; Grant Period – Fiscal Year Ended June 30, 2024
Significant Deficiency
Compliance Requirement: Allowable Activities and Cost Principles
Criteria: Per Uniform Guidance (2 CFR §200.430), payroll costs charged to federal grants must be supported by appropriate documentation reflecting actual time and effort spent on grant-related activities. Per District policy, employees are required to submit Personnel Activity Reports (PARs) to certify time worked on a federal grant. PARs are then required to be reviewed and approved by a direct supervisor.
Condition: We identified seventeen (17) instances of missing or incomplete PAR forms for Title I. Six (6) out of (17) employees did not complete a PAR form. Eleven (11) out of (17) did not document supervisor review and approval. For the education stabilization fund, the District was unable to provide support for time and effort worked on the grant for eleven (11) employees.
Cause: Due to significant changes in personnel and work environments of key employees, the District was unable to maintain adequate oversight over the payroll function.
Effect: The District is not in compliance with federal grant requirements and District policy.
Questioned Costs: None.
Recommendation: We recommend the District enhance internal control measures to
verify the accuracy and completeness of PARs in a timely manner. We also recommend the District conduct independent reviews of the payroll process and time and effort reporting to verify established controls are functioning as intended.
District’s Response: The District’s response is included in their corrective plan.
U.S. Department of Education – Passed-through the NYS Education Department
Title I Grants to Local Educational Agencies (LEAs); Assistance Listing Number (ALN) 84.010; Project #’s 0021-23-2955, 0011-23-6011, 0011-23-7200, 0011-24-2160, 0021-24-2955,
Grant Period – Fiscal Year Ended June 30, 2024
U.S. Department of Education – Passed-through the NYS Education Department – Education Stabilization Fund
COVID-19 – Elementary and Secondary School Emergency Relief (ESSER) Fund; ALN 84.425D; Project #5891-21-2955; Grant Period – Fiscal Year Ended June 30, 2024
COVID-19 – American Rescue Plan – Elementary and Secondary School Emergency Relief (ARP- ESSER) Fund; ALN 84.425U; Project 5880-21-2955, 5884-21-2955, 5883-21-2955, 5882-
21-2955; Grant Period – Fiscal Year Ended June 30, 2024
COVID-19 – American Rescue Plan – Elementary and Secondary School Emergency Relief - Homeless Children and Youth; ALN 84.425W; Project#5218-21-2955; Grant Period – Fiscal Year Ended June 30, 2024
Significant Deficiency
Compliance Requirement: Allowable Activities and Cost Principles
Criteria: Per Uniform Guidance (2 CFR §200.430), payroll costs charged to federal grants must be supported by appropriate documentation reflecting actual time and effort spent on grant-related activities. Per District policy, employees are required to submit Personnel Activity Reports (PARs) to certify time worked on a federal grant. PARs are then required to be reviewed and approved by a direct supervisor.
Condition: We identified seventeen (17) instances of missing or incomplete PAR forms for Title I. Six (6) out of (17) employees did not complete a PAR form. Eleven (11) out of (17) did not document supervisor review and approval. For the education stabilization fund, the District was unable to provide support for time and effort worked on the grant for eleven (11) employees.
Cause: Due to significant changes in personnel and work environments of key employees, the District was unable to maintain adequate oversight over the payroll function.
Effect: The District is not in compliance with federal grant requirements and District policy.
Questioned Costs: None.
Recommendation: We recommend the District enhance internal control measures to
verify the accuracy and completeness of PARs in a timely manner. We also recommend the District conduct independent reviews of the payroll process and time and effort reporting to verify established controls are functioning as intended.
District’s Response: The District’s response is included in their corrective plan.
U.S. Department of Education – Passed-through the NYS Education Department
Title I Grants to Local Educational Agencies (LEAs); Assistance Listing Number (ALN) 84.010; Project #’s 0021-23-2955, 0011-23-6011, 0011-23-7200, 0011-24-2160, 0021-24-2955,
Grant Period – Fiscal Year Ended June 30, 2024
U.S. Department of Education – Passed-through the NYS Education Department – Education Stabilization Fund
COVID-19 – Elementary and Secondary School Emergency Relief (ESSER) Fund; ALN 84.425D; Project #5891-21-2955; Grant Period – Fiscal Year Ended June 30, 2024
COVID-19 – American Rescue Plan – Elementary and Secondary School Emergency Relief (ARP- ESSER) Fund; ALN 84.425U; Project 5880-21-2955, 5884-21-2955, 5883-21-2955, 5882-
21-2955; Grant Period – Fiscal Year Ended June 30, 2024
COVID-19 – American Rescue Plan – Elementary and Secondary School Emergency Relief - Homeless Children and Youth; ALN 84.425W; Project#5218-21-2955; Grant Period – Fiscal Year Ended June 30, 2024
Significant Deficiency
Compliance Requirement: Allowable Activities and Cost Principles
Criteria: Per Uniform Guidance (2 CFR §200.430), payroll costs charged to federal grants must be supported by appropriate documentation reflecting actual time and effort spent on grant-related activities. Per District policy, employees are required to submit Personnel Activity Reports (PARs) to certify time worked on a federal grant. PARs are then required to be reviewed and approved by a direct supervisor.
Condition: We identified seventeen (17) instances of missing or incomplete PAR forms for Title I. Six (6) out of (17) employees did not complete a PAR form. Eleven (11) out of (17) did not document supervisor review and approval. For the education stabilization fund, the District was unable to provide support for time and effort worked on the grant for eleven (11) employees.
Cause: Due to significant changes in personnel and work environments of key employees, the District was unable to maintain adequate oversight over the payroll function.
Effect: The District is not in compliance with federal grant requirements and District policy.
Questioned Costs: None.
Recommendation: We recommend the District enhance internal control measures to
verify the accuracy and completeness of PARs in a timely manner. We also recommend the District conduct independent reviews of the payroll process and time and effort reporting to verify established controls are functioning as intended.
District’s Response: The District’s response is included in their corrective plan.
U.S. Department of Education – Passed-through the NYS Education Department
Title I Grants to Local Educational Agencies (LEAs); Assistance Listing Number (ALN) 84.010; Project #’s 0021-23-2955, 0011-23-6011, 0011-23-7200, 0011-24-2160, 0021-24-2955,
Grant Period – Fiscal Year Ended June 30, 2024
U.S. Department of Education – Passed-through the NYS Education Department – Education Stabilization Fund
COVID-19 – Elementary and Secondary School Emergency Relief (ESSER) Fund; ALN 84.425D; Project #5891-21-2955; Grant Period – Fiscal Year Ended June 30, 2024
COVID-19 – American Rescue Plan – Elementary and Secondary School Emergency Relief (ARP- ESSER) Fund; ALN 84.425U; Project 5880-21-2955, 5884-21-2955, 5883-21-2955, 5882-
21-2955; Grant Period – Fiscal Year Ended June 30, 2024
COVID-19 – American Rescue Plan – Elementary and Secondary School Emergency Relief - Homeless Children and Youth; ALN 84.425W; Project#5218-21-2955; Grant Period – Fiscal Year Ended June 30, 2024
Significant Deficiency
Compliance Requirement: Allowable Activities and Cost Principles
Criteria: Per Uniform Guidance (2 CFR §200.430), payroll costs charged to federal grants must be supported by appropriate documentation reflecting actual time and effort spent on grant-related activities. Per District policy, employees are required to submit Personnel Activity Reports (PARs) to certify time worked on a federal grant. PARs are then required to be reviewed and approved by a direct supervisor.
Condition: We identified seventeen (17) instances of missing or incomplete PAR forms for Title I. Six (6) out of (17) employees did not complete a PAR form. Eleven (11) out of (17) did not document supervisor review and approval. For the education stabilization fund, the District was unable to provide support for time and effort worked on the grant for eleven (11) employees.
Cause: Due to significant changes in personnel and work environments of key employees, the District was unable to maintain adequate oversight over the payroll function.
Effect: The District is not in compliance with federal grant requirements and District policy.
Questioned Costs: None.
Recommendation: We recommend the District enhance internal control measures to
verify the accuracy and completeness of PARs in a timely manner. We also recommend the District conduct independent reviews of the payroll process and time and effort reporting to verify established controls are functioning as intended.
District’s Response: The District’s response is included in their corrective plan.
U.S. Department of Education – Passed-through the NYS Education Department
Title I Grants to Local Educational Agencies (LEAs); Assistance Listing Number (ALN) 84.010; Project #’s 0021-23-2955, 0011-23-6011, 0011-23-7200, 0011-24-2160, 0021-24-2955,
Grant Period – Fiscal Year Ended June 30, 2024
U.S. Department of Education – Passed-through the NYS Education Department – Education Stabilization Fund
COVID-19 – Elementary and Secondary School Emergency Relief (ESSER) Fund; ALN 84.425D; Project #5891-21-2955; Grant Period – Fiscal Year Ended June 30, 2024
COVID-19 – American Rescue Plan – Elementary and Secondary School Emergency Relief (ARP- ESSER) Fund; ALN 84.425U; Project 5880-21-2955, 5884-21-2955, 5883-21-2955, 5882-
21-2955; Grant Period – Fiscal Year Ended June 30, 2024
COVID-19 – American Rescue Plan – Elementary and Secondary School Emergency Relief - Homeless Children and Youth; ALN 84.425W; Project#5218-21-2955; Grant Period – Fiscal Year Ended June 30, 2024
Significant Deficiency
Compliance Requirement: Allowable Activities and Cost Principles
Criteria: Per Uniform Guidance (2 CFR §200.430), payroll costs charged to federal grants must be supported by appropriate documentation reflecting actual time and effort spent on grant-related activities. Per District policy, employees are required to submit Personnel Activity Reports (PARs) to certify time worked on a federal grant. PARs are then required to be reviewed and approved by a direct supervisor.
Condition: We identified seventeen (17) instances of missing or incomplete PAR forms for Title I. Six (6) out of (17) employees did not complete a PAR form. Eleven (11) out of (17) did not document supervisor review and approval. For the education stabilization fund, the District was unable to provide support for time and effort worked on the grant for eleven (11) employees.
Cause: Due to significant changes in personnel and work environments of key employees, the District was unable to maintain adequate oversight over the payroll function.
Effect: The District is not in compliance with federal grant requirements and District policy.
Questioned Costs: None.
Recommendation: We recommend the District enhance internal control measures to
verify the accuracy and completeness of PARs in a timely manner. We also recommend the District conduct independent reviews of the payroll process and time and effort reporting to verify established controls are functioning as intended.
District’s Response: The District’s response is included in their corrective plan.
U.S. Department of Education – Passed-through the NYS Education Department
Title I Grants to Local Educational Agencies (LEAs); Assistance Listing Number (ALN) 84.010; Project #’s 0021-23-2955, 0011-23-6011, 0011-23-7200, 0011-24-2160, 0021-24-2955,
Grant Period – Fiscal Year Ended June 30, 2024
U.S. Department of Education – Passed-through the NYS Education Department – Education Stabilization Fund
COVID-19 – Elementary and Secondary School Emergency Relief (ESSER) Fund; ALN 84.425D; Project #5891-21-2955; Grant Period – Fiscal Year Ended June 30, 2024
COVID-19 – American Rescue Plan – Elementary and Secondary School Emergency Relief (ARP- ESSER) Fund; ALN 84.425U; Project 5880-21-2955, 5884-21-2955, 5883-21-2955, 5882-
21-2955; Grant Period – Fiscal Year Ended June 30, 2024
COVID-19 – American Rescue Plan – Elementary and Secondary School Emergency Relief - Homeless Children and Youth; ALN 84.425W; Project#5218-21-2955; Grant Period – Fiscal Year Ended June 30, 2024
Significant Deficiency
Compliance Requirement: Allowable Activities and Cost Principles
Criteria: Per Uniform Guidance (2 CFR §200.430), payroll costs charged to federal grants must be supported by appropriate documentation reflecting actual time and effort spent on grant-related activities. Per District policy, employees are required to submit Personnel Activity Reports (PARs) to certify time worked on a federal grant. PARs are then required to be reviewed and approved by a direct supervisor.
Condition: We identified seventeen (17) instances of missing or incomplete PAR forms for Title I. Six (6) out of (17) employees did not complete a PAR form. Eleven (11) out of (17) did not document supervisor review and approval. For the education stabilization fund, the District was unable to provide support for time and effort worked on the grant for eleven (11) employees.
Cause: Due to significant changes in personnel and work environments of key employees, the District was unable to maintain adequate oversight over the payroll function.
Effect: The District is not in compliance with federal grant requirements and District policy.
Questioned Costs: None.
Recommendation: We recommend the District enhance internal control measures to
verify the accuracy and completeness of PARs in a timely manner. We also recommend the District conduct independent reviews of the payroll process and time and effort reporting to verify established controls are functioning as intended.
District’s Response: The District’s response is included in their corrective plan.
U.S. Department of Education – Passed-through the NYS Education Department
Title I Grants to Local Educational Agencies (LEAs); Assistance Listing Number (ALN) 84.010; Project #’s 0021-23-2955, 0011-23-6011, 0011-23-7200, 0011-24-2160, 0021-24-2955,
Grant Period – Fiscal Year Ended June 30, 2024
U.S. Department of Education – Passed-through the NYS Education Department – Education Stabilization Fund
COVID-19 – Elementary and Secondary School Emergency Relief (ESSER) Fund; ALN 84.425D; Project #5891-21-2955; Grant Period – Fiscal Year Ended June 30, 2024
COVID-19 – American Rescue Plan – Elementary and Secondary School Emergency Relief (ARP- ESSER) Fund; ALN 84.425U; Project 5880-21-2955, 5884-21-2955, 5883-21-2955, 5882-
21-2955; Grant Period – Fiscal Year Ended June 30, 2024
COVID-19 – American Rescue Plan – Elementary and Secondary School Emergency Relief - Homeless Children and Youth; ALN 84.425W; Project#5218-21-2955; Grant Period – Fiscal Year Ended June 30, 2024
Significant Deficiency
Compliance Requirement: Allowable Activities and Cost Principles
Criteria: Per Uniform Guidance (2 CFR §200.430), payroll costs charged to federal grants must be supported by appropriate documentation reflecting actual time and effort spent on grant-related activities. Per District policy, employees are required to submit Personnel Activity Reports (PARs) to certify time worked on a federal grant. PARs are then required to be reviewed and approved by a direct supervisor.
Condition: We identified seventeen (17) instances of missing or incomplete PAR forms for Title I. Six (6) out of (17) employees did not complete a PAR form. Eleven (11) out of (17) did not document supervisor review and approval. For the education stabilization fund, the District was unable to provide support for time and effort worked on the grant for eleven (11) employees.
Cause: Due to significant changes in personnel and work environments of key employees, the District was unable to maintain adequate oversight over the payroll function.
Effect: The District is not in compliance with federal grant requirements and District policy.
Questioned Costs: None.
Recommendation: We recommend the District enhance internal control measures to
verify the accuracy and completeness of PARs in a timely manner. We also recommend the District conduct independent reviews of the payroll process and time and effort reporting to verify established controls are functioning as intended.
District’s Response: The District’s response is included in their corrective plan.
U.S. Department of Education – Passed-through the NYS Education Department
Title I Grants to Local Educational Agencies (LEAs); Assistance Listing Number (ALN) 84.010; Project #’s 0021-23-2955, 0011-23-6011, 0011-23-7200, 0011-24-2160, 0021-24-2955,
Grant Period – Fiscal Year Ended June 30, 2024
U.S. Department of Education – Passed-through the NYS Education Department – Education Stabilization Fund
COVID-19 – Elementary and Secondary School Emergency Relief (ESSER) Fund; ALN 84.425D; Project #5891-21-2955; Grant Period – Fiscal Year Ended June 30, 2024
COVID-19 – American Rescue Plan – Elementary and Secondary School Emergency Relief (ARP- ESSER) Fund; ALN 84.425U; Project 5880-21-2955, 5884-21-2955, 5883-21-2955, 5882-
21-2955; Grant Period – Fiscal Year Ended June 30, 2024
COVID-19 – American Rescue Plan – Elementary and Secondary School Emergency Relief - Homeless Children and Youth; ALN 84.425W; Project#5218-21-2955; Grant Period – Fiscal Year Ended June 30, 2024
Significant Deficiency
Compliance Requirement: Allowable Activities and Cost Principles
Criteria: Per Uniform Guidance (2 CFR §200.430), payroll costs charged to federal grants must be supported by appropriate documentation reflecting actual time and effort spent on grant-related activities. Per District policy, employees are required to submit Personnel Activity Reports (PARs) to certify time worked on a federal grant. PARs are then required to be reviewed and approved by a direct supervisor.
Condition: We identified seventeen (17) instances of missing or incomplete PAR forms for Title I. Six (6) out of (17) employees did not complete a PAR form. Eleven (11) out of (17) did not document supervisor review and approval. For the education stabilization fund, the District was unable to provide support for time and effort worked on the grant for eleven (11) employees.
Cause: Due to significant changes in personnel and work environments of key employees, the District was unable to maintain adequate oversight over the payroll function.
Effect: The District is not in compliance with federal grant requirements and District policy.
Questioned Costs: None.
Recommendation: We recommend the District enhance internal control measures to
verify the accuracy and completeness of PARs in a timely manner. We also recommend the District conduct independent reviews of the payroll process and time and effort reporting to verify established controls are functioning as intended.
District’s Response: The District’s response is included in their corrective plan.
U.S. Department of Education – Passed-through the NYS Education Department
Title I Grants to Local Educational Agencies (LEAs); Assistance Listing Number (ALN) 84.010; Project #’s 0021-23-2955, 0011-23-6011, 0011-23-7200, 0011-24-2160, 0021-24-2955,
Grant Period – Fiscal Year Ended June 30, 2024
U.S. Department of Education – Passed-through the NYS Education Department – Education Stabilization Fund
COVID-19 – Elementary and Secondary School Emergency Relief (ESSER) Fund; ALN 84.425D; Project #5891-21-2955; Grant Period – Fiscal Year Ended June 30, 2024
COVID-19 – American Rescue Plan – Elementary and Secondary School Emergency Relief (ARP- ESSER) Fund; ALN 84.425U; Project 5880-21-2955, 5884-21-2955, 5883-21-2955, 5882-
21-2955; Grant Period – Fiscal Year Ended June 30, 2024
COVID-19 – American Rescue Plan – Elementary and Secondary School Emergency Relief - Homeless Children and Youth; ALN 84.425W; Project#5218-21-2955; Grant Period – Fiscal Year Ended June 30, 2024
Significant Deficiency
Compliance Requirement: Allowable Activities and Cost Principles
Criteria: Per Uniform Guidance (2 CFR §200.430), payroll costs charged to federal grants must be supported by appropriate documentation reflecting actual time and effort spent on grant-related activities. Per District policy, employees are required to submit Personnel Activity Reports (PARs) to certify time worked on a federal grant. PARs are then required to be reviewed and approved by a direct supervisor.
Condition: We identified seventeen (17) instances of missing or incomplete PAR forms for Title I. Six (6) out of (17) employees did not complete a PAR form. Eleven (11) out of (17) did not document supervisor review and approval. For the education stabilization fund, the District was unable to provide support for time and effort worked on the grant for eleven (11) employees.
Cause: Due to significant changes in personnel and work environments of key employees, the District was unable to maintain adequate oversight over the payroll function.
Effect: The District is not in compliance with federal grant requirements and District policy.
Questioned Costs: None.
Recommendation: We recommend the District enhance internal control measures to
verify the accuracy and completeness of PARs in a timely manner. We also recommend the District conduct independent reviews of the payroll process and time and effort reporting to verify established controls are functioning as intended.
District’s Response: The District’s response is included in their corrective plan.
U.S. Department of Education – Passed-through the NYS Education Department – Education Stabilization Fund
COVID-19 – Elementary and Secondary School Emergency Relief (ESSER) Fund; ALN 84.425D; Project #5891-21-2955; Grant Period – Fiscal Year Ended June 30, 2024
COVID-19 – American Rescue Plan – Elementary and Secondary School Emergency Relief (ARP- ESSER) Fund; ALN 84.425U; Project 5880-21-2955, 5884-21-2955, 5883-21-2955, 5882-
21-2955; Grant Period – Fiscal Year Ended June 30, 2024
COVID-19 – American Rescue Plan – Elementary and Secondary School Emergency Relief - Homeless Children and Youth; ALN 84.425W; Project#5218-21-2955; Grant Period – Fiscal Year Ended June 30, 2024
Significant Deficiency
Compliance Requirement: Special Tests – Wage Rate Requirements
Criteria: Recipients (States or SEAs) and subrecipients (including LEAs) utilizing Education Stabilization Funds for minor remodeling, renovation, or construction contracts exceeding $2,000 and involving laborers or mechanics must comply with Davis-Bacon prevailing wage requirements.
Condition: A sample of ten (10) minor remodeling, renovation, or construction contracts exceeding $2,000 was selected to assess compliance with prevailing wage rate clauses. The District was unable to provide complete contract documentation, including required prevailing wage provisions, for any of the selected contracts.
Cause: The District's inability to provide the necessary supporting contracts was due to a lack of familiarity with, and misinterpretation of, the prevailing wage rate requirements.
Effect: Failure to maintain documentation of wage rate compliance results in noncompliance with federal grant requirements.
Questioned Costs: None.
Recommendation: We recommend that the District implement procedures to ensure
that all federally funded construction contracts exceeding $2,000 explicitly include the required prevailing wage disclosures.
District’s Response: The District’s response is included in their corrective plan.
U.S. Department of Education – Passed-through the NYS Education Department – Education Stabilization Fund
COVID-19 – Elementary and Secondary School Emergency Relief (ESSER) Fund; ALN 84.425D; Project #5891-21-2955; Grant Period – Fiscal Year Ended June 30, 2024
COVID-19 – American Rescue Plan – Elementary and Secondary School Emergency Relief (ARP- ESSER) Fund; ALN 84.425U; Project 5880-21-2955, 5884-21-2955, 5883-21-2955, 5882-
21-2955; Grant Period – Fiscal Year Ended June 30, 2024
COVID-19 – American Rescue Plan – Elementary and Secondary School Emergency Relief - Homeless Children and Youth; ALN 84.425W; Project#5218-21-2955; Grant Period – Fiscal Year Ended June 30, 2024
Significant Deficiency
Compliance Requirement: Special Tests – Wage Rate Requirements
Criteria: Recipients (States or SEAs) and subrecipients (including LEAs) utilizing Education Stabilization Funds for minor remodeling, renovation, or construction contracts exceeding $2,000 and involving laborers or mechanics must comply with Davis-Bacon prevailing wage requirements.
Condition: A sample of ten (10) minor remodeling, renovation, or construction contracts exceeding $2,000 was selected to assess compliance with prevailing wage rate clauses. The District was unable to provide complete contract documentation, including required prevailing wage provisions, for any of the selected contracts.
Cause: The District's inability to provide the necessary supporting contracts was due to a lack of familiarity with, and misinterpretation of, the prevailing wage rate requirements.
Effect: Failure to maintain documentation of wage rate compliance results in noncompliance with federal grant requirements.
Questioned Costs: None.
Recommendation: We recommend that the District implement procedures to ensure
that all federally funded construction contracts exceeding $2,000 explicitly include the required prevailing wage disclosures.
District’s Response: The District’s response is included in their corrective plan.
U.S. Department of Education – Passed-through the NYS Education Department – Education Stabilization Fund
COVID-19 – Elementary and Secondary School Emergency Relief (ESSER) Fund; ALN 84.425D; Project #5891-21-2955; Grant Period – Fiscal Year Ended June 30, 2024
COVID-19 – American Rescue Plan – Elementary and Secondary School Emergency Relief (ARP- ESSER) Fund; ALN 84.425U; Project 5880-21-2955, 5884-21-2955, 5883-21-2955, 5882-
21-2955; Grant Period – Fiscal Year Ended June 30, 2024
COVID-19 – American Rescue Plan – Elementary and Secondary School Emergency Relief - Homeless Children and Youth; ALN 84.425W; Project#5218-21-2955; Grant Period – Fiscal Year Ended June 30, 2024
Significant Deficiency
Compliance Requirement: Special Tests – Wage Rate Requirements
Criteria: Recipients (States or SEAs) and subrecipients (including LEAs) utilizing Education Stabilization Funds for minor remodeling, renovation, or construction contracts exceeding $2,000 and involving laborers or mechanics must comply with Davis-Bacon prevailing wage requirements.
Condition: A sample of ten (10) minor remodeling, renovation, or construction contracts exceeding $2,000 was selected to assess compliance with prevailing wage rate clauses. The District was unable to provide complete contract documentation, including required prevailing wage provisions, for any of the selected contracts.
Cause: The District's inability to provide the necessary supporting contracts was due to a lack of familiarity with, and misinterpretation of, the prevailing wage rate requirements.
Effect: Failure to maintain documentation of wage rate compliance results in noncompliance with federal grant requirements.
Questioned Costs: None.
Recommendation: We recommend that the District implement procedures to ensure
that all federally funded construction contracts exceeding $2,000 explicitly include the required prevailing wage disclosures.
District’s Response: The District’s response is included in their corrective plan.
U.S. Department of Education – Passed-through the NYS Education Department – Education Stabilization Fund
COVID-19 – Elementary and Secondary School Emergency Relief (ESSER) Fund; ALN 84.425D; Project #5891-21-2955; Grant Period – Fiscal Year Ended June 30, 2024
COVID-19 – American Rescue Plan – Elementary and Secondary School Emergency Relief (ARP- ESSER) Fund; ALN 84.425U; Project 5880-21-2955, 5884-21-2955, 5883-21-2955, 5882-
21-2955; Grant Period – Fiscal Year Ended June 30, 2024
COVID-19 – American Rescue Plan – Elementary and Secondary School Emergency Relief - Homeless Children and Youth; ALN 84.425W; Project#5218-21-2955; Grant Period – Fiscal Year Ended June 30, 2024
Significant Deficiency
Compliance Requirement: Special Tests – Wage Rate Requirements
Criteria: Recipients (States or SEAs) and subrecipients (including LEAs) utilizing Education Stabilization Funds for minor remodeling, renovation, or construction contracts exceeding $2,000 and involving laborers or mechanics must comply with Davis-Bacon prevailing wage requirements.
Condition: A sample of ten (10) minor remodeling, renovation, or construction contracts exceeding $2,000 was selected to assess compliance with prevailing wage rate clauses. The District was unable to provide complete contract documentation, including required prevailing wage provisions, for any of the selected contracts.
Cause: The District's inability to provide the necessary supporting contracts was due to a lack of familiarity with, and misinterpretation of, the prevailing wage rate requirements.
Effect: Failure to maintain documentation of wage rate compliance results in noncompliance with federal grant requirements.
Questioned Costs: None.
Recommendation: We recommend that the District implement procedures to ensure
that all federally funded construction contracts exceeding $2,000 explicitly include the required prevailing wage disclosures.
District’s Response: The District’s response is included in their corrective plan.
U.S. Department of Education – Passed-through the NYS Education Department – Education Stabilization Fund
COVID-19 – Elementary and Secondary School Emergency Relief (ESSER) Fund; ALN 84.425D; Project #5891-21-2955; Grant Period – Fiscal Year Ended June 30, 2024
COVID-19 – American Rescue Plan – Elementary and Secondary School Emergency Relief (ARP- ESSER) Fund; ALN 84.425U; Project 5880-21-2955, 5884-21-2955, 5883-21-2955, 5882-
21-2955; Grant Period – Fiscal Year Ended June 30, 2024
COVID-19 – American Rescue Plan – Elementary and Secondary School Emergency Relief - Homeless Children and Youth; ALN 84.425W; Project#5218-21-2955; Grant Period – Fiscal Year Ended June 30, 2024
Significant Deficiency
Compliance Requirement: Special Tests – Wage Rate Requirements
Criteria: Recipients (States or SEAs) and subrecipients (including LEAs) utilizing Education Stabilization Funds for minor remodeling, renovation, or construction contracts exceeding $2,000 and involving laborers or mechanics must comply with Davis-Bacon prevailing wage requirements.
Condition: A sample of ten (10) minor remodeling, renovation, or construction contracts exceeding $2,000 was selected to assess compliance with prevailing wage rate clauses. The District was unable to provide complete contract documentation, including required prevailing wage provisions, for any of the selected contracts.
Cause: The District's inability to provide the necessary supporting contracts was due to a lack of familiarity with, and misinterpretation of, the prevailing wage rate requirements.
Effect: Failure to maintain documentation of wage rate compliance results in noncompliance with federal grant requirements.
Questioned Costs: None.
Recommendation: We recommend that the District implement procedures to ensure
that all federally funded construction contracts exceeding $2,000 explicitly include the required prevailing wage disclosures.
District’s Response: The District’s response is included in their corrective plan.
U.S. Department of Education – Passed-through the NYS Education Department – Education Stabilization Fund
COVID-19 – Elementary and Secondary School Emergency Relief (ESSER) Fund; ALN 84.425D; Project #5891-21-2955; Grant Period – Fiscal Year Ended June 30, 2024
COVID-19 – American Rescue Plan – Elementary and Secondary School Emergency Relief (ARP- ESSER) Fund; ALN 84.425U; Project 5880-21-2955, 5884-21-2955, 5883-21-2955, 5882-
21-2955; Grant Period – Fiscal Year Ended June 30, 2024
COVID-19 – American Rescue Plan – Elementary and Secondary School Emergency Relief - Homeless Children and Youth; ALN 84.425W; Project#5218-21-2955; Grant Period – Fiscal Year Ended June 30, 2024
Significant Deficiency
Compliance Requirement: Special Tests – Wage Rate Requirements
Criteria: Recipients (States or SEAs) and subrecipients (including LEAs) utilizing Education Stabilization Funds for minor remodeling, renovation, or construction contracts exceeding $2,000 and involving laborers or mechanics must comply with Davis-Bacon prevailing wage requirements.
Condition: A sample of ten (10) minor remodeling, renovation, or construction contracts exceeding $2,000 was selected to assess compliance with prevailing wage rate clauses. The District was unable to provide complete contract documentation, including required prevailing wage provisions, for any of the selected contracts.
Cause: The District's inability to provide the necessary supporting contracts was due to a lack of familiarity with, and misinterpretation of, the prevailing wage rate requirements.
Effect: Failure to maintain documentation of wage rate compliance results in noncompliance with federal grant requirements.
Questioned Costs: None.
Recommendation: We recommend that the District implement procedures to ensure
that all federally funded construction contracts exceeding $2,000 explicitly include the required prevailing wage disclosures.
District’s Response: The District’s response is included in their corrective plan.
U.S. Department of Education – Passed-through the NYS Education Department
Title I Grants to Local Educational Agencies (LEAs); Assistance Listing Number (ALN) 84.010; Project #’s 0021-23-2955, 0011-23-6011, 0011-23-7200, 0011-24-2160, 0021-24-2955,
Grant Period – Fiscal Year Ended June 30, 2024
Significant Deficiency
Compliance Requirement: Special Tests and Provisions - High School Graduation Rate
Criteria: According to the OMB Compliance Supplement, the District is required to report graduation rate data using the four-year adjusted cohort rate, or one or more extended-year adjusted cohort rates. To remove a student from the cohort, the District is required to confirm, in writing, that the student transferred out, emigrated to another country, transferred to a prison or juvenile facility, or is deceased. To confirm that a student transferred out, the school or local education agency must retain documentation in writing that the student enrolled in another school or in an educational program that culminates in the award of a regular high school diploma.
Condition: The District was unable to provide written documentation to support the removal of students from the regulatory adjusted cohort for seven (7) students selected for testing.
Cause: The District did not retain written documentation to support the removal of students from the regulatory adjusted cohort when reporting graduation rate data.
Effect: The District is not in compliance with the special tests and provisions - high school graduation rate compliance requirement.
Questioned Costs: None.
Recommendation: We recommend the District develop a system to maintain the
appropriate documentation to support the removal of a student from the regulatory adjusted cohort when reporting graduation rate data. District’s Response: The District’s response is included in their corrective plan.
U.S. Department of Education – Passed-through the NYS Education Department
Title I Grants to Local Educational Agencies (LEAs); Assistance Listing Number (ALN) 84.010; Project #’s 0021-23-2955, 0011-23-6011, 0011-23-7200, 0011-24-2160, 0021-24-2955,
Grant Period – Fiscal Year Ended June 30, 2024
Significant Deficiency
Compliance Requirement: Special Tests and Provisions - High School Graduation Rate
Criteria: According to the OMB Compliance Supplement, the District is required to report graduation rate data using the four-year adjusted cohort rate, or one or more extended-year adjusted cohort rates. To remove a student from the cohort, the District is required to confirm, in writing, that the student transferred out, emigrated to another country, transferred to a prison or juvenile facility, or is deceased. To confirm that a student transferred out, the school or local education agency must retain documentation in writing that the student enrolled in another school or in an educational program that culminates in the award of a regular high school diploma.
Condition: The District was unable to provide written documentation to support the removal of students from the regulatory adjusted cohort for seven (7) students selected for testing.
Cause: The District did not retain written documentation to support the removal of students from the regulatory adjusted cohort when reporting graduation rate data.
Effect: The District is not in compliance with the special tests and provisions - high school graduation rate compliance requirement.
Questioned Costs: None.
Recommendation: We recommend the District develop a system to maintain the
appropriate documentation to support the removal of a student from the regulatory adjusted cohort when reporting graduation rate data. District’s Response: The District’s response is included in their corrective plan.
U.S. Department of Education – Passed-through the NYS Education Department
Title I Grants to Local Educational Agencies (LEAs); Assistance Listing Number (ALN) 84.010; Project #’s 0021-23-2955, 0011-23-6011, 0011-23-7200, 0011-24-2160, 0021-24-2955,
Grant Period – Fiscal Year Ended June 30, 2024
Significant Deficiency
Compliance Requirement: Special Tests and Provisions - High School Graduation Rate
Criteria: According to the OMB Compliance Supplement, the District is required to report graduation rate data using the four-year adjusted cohort rate, or one or more extended-year adjusted cohort rates. To remove a student from the cohort, the District is required to confirm, in writing, that the student transferred out, emigrated to another country, transferred to a prison or juvenile facility, or is deceased. To confirm that a student transferred out, the school or local education agency must retain documentation in writing that the student enrolled in another school or in an educational program that culminates in the award of a regular high school diploma.
Condition: The District was unable to provide written documentation to support the removal of students from the regulatory adjusted cohort for seven (7) students selected for testing.
Cause: The District did not retain written documentation to support the removal of students from the regulatory adjusted cohort when reporting graduation rate data.
Effect: The District is not in compliance with the special tests and provisions - high school graduation rate compliance requirement.
Questioned Costs: None.
Recommendation: We recommend the District develop a system to maintain the
appropriate documentation to support the removal of a student from the regulatory adjusted cohort when reporting graduation rate data. District’s Response: The District’s response is included in their corrective plan.
U.S. Department of Education – Passed-through the NYS Education Department
Title I Grants to Local Educational Agencies (LEAs); Assistance Listing Number (ALN) 84.010; Project #’s 0021-23-2955, 0011-23-6011, 0011-23-7200, 0011-24-2160, 0021-24-2955,
Grant Period – Fiscal Year Ended June 30, 2024
Significant Deficiency
Compliance Requirement: Special Tests and Provisions - High School Graduation Rate
Criteria: According to the OMB Compliance Supplement, the District is required to report graduation rate data using the four-year adjusted cohort rate, or one or more extended-year adjusted cohort rates. To remove a student from the cohort, the District is required to confirm, in writing, that the student transferred out, emigrated to another country, transferred to a prison or juvenile facility, or is deceased. To confirm that a student transferred out, the school or local education agency must retain documentation in writing that the student enrolled in another school or in an educational program that culminates in the award of a regular high school diploma.
Condition: The District was unable to provide written documentation to support the removal of students from the regulatory adjusted cohort for seven (7) students selected for testing.
Cause: The District did not retain written documentation to support the removal of students from the regulatory adjusted cohort when reporting graduation rate data.
Effect: The District is not in compliance with the special tests and provisions - high school graduation rate compliance requirement.
Questioned Costs: None.
Recommendation: We recommend the District develop a system to maintain the
appropriate documentation to support the removal of a student from the regulatory adjusted cohort when reporting graduation rate data. District’s Response: The District’s response is included in their corrective plan.
U.S. Department of Education – Passed-through the NYS Education Department
Title I Grants to Local Educational Agencies (LEAs); Assistance Listing Number (ALN) 84.010; Project #’s 0021-23-2955, 0011-23-6011, 0011-23-7200, 0011-24-2160, 0021-24-2955,
Grant Period – Fiscal Year Ended June 30, 2024
Significant Deficiency
Compliance Requirement: Special Tests and Provisions - High School Graduation Rate
Criteria: According to the OMB Compliance Supplement, the District is required to report graduation rate data using the four-year adjusted cohort rate, or one or more extended-year adjusted cohort rates. To remove a student from the cohort, the District is required to confirm, in writing, that the student transferred out, emigrated to another country, transferred to a prison or juvenile facility, or is deceased. To confirm that a student transferred out, the school or local education agency must retain documentation in writing that the student enrolled in another school or in an educational program that culminates in the award of a regular high school diploma.
Condition: The District was unable to provide written documentation to support the removal of students from the regulatory adjusted cohort for seven (7) students selected for testing.
Cause: The District did not retain written documentation to support the removal of students from the regulatory adjusted cohort when reporting graduation rate data.
Effect: The District is not in compliance with the special tests and provisions - high school graduation rate compliance requirement.
Questioned Costs: None.
Recommendation: We recommend the District develop a system to maintain the
appropriate documentation to support the removal of a student from the regulatory adjusted cohort when reporting graduation rate data. District’s Response: The District’s response is included in their corrective plan.
U.S. Department of Education – Passed-through the NYS Education Department
Title I Grants to Local Educational Agencies (LEAs); Assistance Listing Number (ALN) 84.010; Project #’s 0021-23-2955, 0011-23-6011, 0011-23-7200, 0011-24-2160, 0021-24-2955,
Grant Period – Fiscal Year Ended June 30, 2024
U.S. Department of Education – Passed-through the NYS Education Department – Education Stabilization Fund
COVID-19 – Elementary and Secondary School Emergency Relief (ESSER) Fund; ALN 84.425D; Project #5891-21-2955; Grant Period – Fiscal Year Ended June 30, 2024
COVID-19 – American Rescue Plan – Elementary and Secondary School Emergency Relief (ARP- ESSER) Fund; ALN 84.425U; Project 5880-21-2955, 5884-21-2955, 5883-21-2955, 5882-
21-2955; Grant Period – Fiscal Year Ended June 30, 2024
COVID-19 – American Rescue Plan – Elementary and Secondary School Emergency Relief - Homeless Children and Youth; ALN 84.425W; Project#5218-21-2955; Grant Period – Fiscal Year Ended June 30, 2024
Significant Deficiency
Compliance Requirement: Allowable Activities and Cost Principles
Criteria: Per Uniform Guidance (2 CFR §200.430), payroll costs charged to federal grants must be supported by appropriate documentation reflecting actual time and effort spent on grant-related activities. Per District policy, employees are required to submit Personnel Activity Reports (PARs) to certify time worked on a federal grant. PARs are then required to be reviewed and approved by a direct supervisor.
Condition: We identified seventeen (17) instances of missing or incomplete PAR forms for Title I. Six (6) out of (17) employees did not complete a PAR form. Eleven (11) out of (17) did not document supervisor review and approval. For the education stabilization fund, the District was unable to provide support for time and effort worked on the grant for eleven (11) employees.
Cause: Due to significant changes in personnel and work environments of key employees, the District was unable to maintain adequate oversight over the payroll function.
Effect: The District is not in compliance with federal grant requirements and District policy.
Questioned Costs: None.
Recommendation: We recommend the District enhance internal control measures to
verify the accuracy and completeness of PARs in a timely manner. We also recommend the District conduct independent reviews of the payroll process and time and effort reporting to verify established controls are functioning as intended.
District’s Response: The District’s response is included in their corrective plan.
U.S. Department of Education – Passed-through the NYS Education Department
Title I Grants to Local Educational Agencies (LEAs); Assistance Listing Number (ALN) 84.010; Project #’s 0021-23-2955, 0011-23-6011, 0011-23-7200, 0011-24-2160, 0021-24-2955,
Grant Period – Fiscal Year Ended June 30, 2024
U.S. Department of Education – Passed-through the NYS Education Department – Education Stabilization Fund
COVID-19 – Elementary and Secondary School Emergency Relief (ESSER) Fund; ALN 84.425D; Project #5891-21-2955; Grant Period – Fiscal Year Ended June 30, 2024
COVID-19 – American Rescue Plan – Elementary and Secondary School Emergency Relief (ARP- ESSER) Fund; ALN 84.425U; Project 5880-21-2955, 5884-21-2955, 5883-21-2955, 5882-
21-2955; Grant Period – Fiscal Year Ended June 30, 2024
COVID-19 – American Rescue Plan – Elementary and Secondary School Emergency Relief - Homeless Children and Youth; ALN 84.425W; Project#5218-21-2955; Grant Period – Fiscal Year Ended June 30, 2024
Significant Deficiency
Compliance Requirement: Allowable Activities and Cost Principles
Criteria: Per Uniform Guidance (2 CFR §200.430), payroll costs charged to federal grants must be supported by appropriate documentation reflecting actual time and effort spent on grant-related activities. Per District policy, employees are required to submit Personnel Activity Reports (PARs) to certify time worked on a federal grant. PARs are then required to be reviewed and approved by a direct supervisor.
Condition: We identified seventeen (17) instances of missing or incomplete PAR forms for Title I. Six (6) out of (17) employees did not complete a PAR form. Eleven (11) out of (17) did not document supervisor review and approval. For the education stabilization fund, the District was unable to provide support for time and effort worked on the grant for eleven (11) employees.
Cause: Due to significant changes in personnel and work environments of key employees, the District was unable to maintain adequate oversight over the payroll function.
Effect: The District is not in compliance with federal grant requirements and District policy.
Questioned Costs: None.
Recommendation: We recommend the District enhance internal control measures to
verify the accuracy and completeness of PARs in a timely manner. We also recommend the District conduct independent reviews of the payroll process and time and effort reporting to verify established controls are functioning as intended.
District’s Response: The District’s response is included in their corrective plan.
U.S. Department of Education – Passed-through the NYS Education Department
Title I Grants to Local Educational Agencies (LEAs); Assistance Listing Number (ALN) 84.010; Project #’s 0021-23-2955, 0011-23-6011, 0011-23-7200, 0011-24-2160, 0021-24-2955,
Grant Period – Fiscal Year Ended June 30, 2024
U.S. Department of Education – Passed-through the NYS Education Department – Education Stabilization Fund
COVID-19 – Elementary and Secondary School Emergency Relief (ESSER) Fund; ALN 84.425D; Project #5891-21-2955; Grant Period – Fiscal Year Ended June 30, 2024
COVID-19 – American Rescue Plan – Elementary and Secondary School Emergency Relief (ARP- ESSER) Fund; ALN 84.425U; Project 5880-21-2955, 5884-21-2955, 5883-21-2955, 5882-
21-2955; Grant Period – Fiscal Year Ended June 30, 2024
COVID-19 – American Rescue Plan – Elementary and Secondary School Emergency Relief - Homeless Children and Youth; ALN 84.425W; Project#5218-21-2955; Grant Period – Fiscal Year Ended June 30, 2024
Significant Deficiency
Compliance Requirement: Allowable Activities and Cost Principles
Criteria: Per Uniform Guidance (2 CFR §200.430), payroll costs charged to federal grants must be supported by appropriate documentation reflecting actual time and effort spent on grant-related activities. Per District policy, employees are required to submit Personnel Activity Reports (PARs) to certify time worked on a federal grant. PARs are then required to be reviewed and approved by a direct supervisor.
Condition: We identified seventeen (17) instances of missing or incomplete PAR forms for Title I. Six (6) out of (17) employees did not complete a PAR form. Eleven (11) out of (17) did not document supervisor review and approval. For the education stabilization fund, the District was unable to provide support for time and effort worked on the grant for eleven (11) employees.
Cause: Due to significant changes in personnel and work environments of key employees, the District was unable to maintain adequate oversight over the payroll function.
Effect: The District is not in compliance with federal grant requirements and District policy.
Questioned Costs: None.
Recommendation: We recommend the District enhance internal control measures to
verify the accuracy and completeness of PARs in a timely manner. We also recommend the District conduct independent reviews of the payroll process and time and effort reporting to verify established controls are functioning as intended.
District’s Response: The District’s response is included in their corrective plan.
U.S. Department of Education – Passed-through the NYS Education Department
Title I Grants to Local Educational Agencies (LEAs); Assistance Listing Number (ALN) 84.010; Project #’s 0021-23-2955, 0011-23-6011, 0011-23-7200, 0011-24-2160, 0021-24-2955,
Grant Period – Fiscal Year Ended June 30, 2024
U.S. Department of Education – Passed-through the NYS Education Department – Education Stabilization Fund
COVID-19 – Elementary and Secondary School Emergency Relief (ESSER) Fund; ALN 84.425D; Project #5891-21-2955; Grant Period – Fiscal Year Ended June 30, 2024
COVID-19 – American Rescue Plan – Elementary and Secondary School Emergency Relief (ARP- ESSER) Fund; ALN 84.425U; Project 5880-21-2955, 5884-21-2955, 5883-21-2955, 5882-
21-2955; Grant Period – Fiscal Year Ended June 30, 2024
COVID-19 – American Rescue Plan – Elementary and Secondary School Emergency Relief - Homeless Children and Youth; ALN 84.425W; Project#5218-21-2955; Grant Period – Fiscal Year Ended June 30, 2024
Significant Deficiency
Compliance Requirement: Allowable Activities and Cost Principles
Criteria: Per Uniform Guidance (2 CFR §200.430), payroll costs charged to federal grants must be supported by appropriate documentation reflecting actual time and effort spent on grant-related activities. Per District policy, employees are required to submit Personnel Activity Reports (PARs) to certify time worked on a federal grant. PARs are then required to be reviewed and approved by a direct supervisor.
Condition: We identified seventeen (17) instances of missing or incomplete PAR forms for Title I. Six (6) out of (17) employees did not complete a PAR form. Eleven (11) out of (17) did not document supervisor review and approval. For the education stabilization fund, the District was unable to provide support for time and effort worked on the grant for eleven (11) employees.
Cause: Due to significant changes in personnel and work environments of key employees, the District was unable to maintain adequate oversight over the payroll function.
Effect: The District is not in compliance with federal grant requirements and District policy.
Questioned Costs: None.
Recommendation: We recommend the District enhance internal control measures to
verify the accuracy and completeness of PARs in a timely manner. We also recommend the District conduct independent reviews of the payroll process and time and effort reporting to verify established controls are functioning as intended.
District’s Response: The District’s response is included in their corrective plan.
U.S. Department of Education – Passed-through the NYS Education Department
Title I Grants to Local Educational Agencies (LEAs); Assistance Listing Number (ALN) 84.010; Project #’s 0021-23-2955, 0011-23-6011, 0011-23-7200, 0011-24-2160, 0021-24-2955,
Grant Period – Fiscal Year Ended June 30, 2024
U.S. Department of Education – Passed-through the NYS Education Department – Education Stabilization Fund
COVID-19 – Elementary and Secondary School Emergency Relief (ESSER) Fund; ALN 84.425D; Project #5891-21-2955; Grant Period – Fiscal Year Ended June 30, 2024
COVID-19 – American Rescue Plan – Elementary and Secondary School Emergency Relief (ARP- ESSER) Fund; ALN 84.425U; Project 5880-21-2955, 5884-21-2955, 5883-21-2955, 5882-
21-2955; Grant Period – Fiscal Year Ended June 30, 2024
COVID-19 – American Rescue Plan – Elementary and Secondary School Emergency Relief - Homeless Children and Youth; ALN 84.425W; Project#5218-21-2955; Grant Period – Fiscal Year Ended June 30, 2024
Significant Deficiency
Compliance Requirement: Allowable Activities and Cost Principles
Criteria: Per Uniform Guidance (2 CFR §200.430), payroll costs charged to federal grants must be supported by appropriate documentation reflecting actual time and effort spent on grant-related activities. Per District policy, employees are required to submit Personnel Activity Reports (PARs) to certify time worked on a federal grant. PARs are then required to be reviewed and approved by a direct supervisor.
Condition: We identified seventeen (17) instances of missing or incomplete PAR forms for Title I. Six (6) out of (17) employees did not complete a PAR form. Eleven (11) out of (17) did not document supervisor review and approval. For the education stabilization fund, the District was unable to provide support for time and effort worked on the grant for eleven (11) employees.
Cause: Due to significant changes in personnel and work environments of key employees, the District was unable to maintain adequate oversight over the payroll function.
Effect: The District is not in compliance with federal grant requirements and District policy.
Questioned Costs: None.
Recommendation: We recommend the District enhance internal control measures to
verify the accuracy and completeness of PARs in a timely manner. We also recommend the District conduct independent reviews of the payroll process and time and effort reporting to verify established controls are functioning as intended.
District’s Response: The District’s response is included in their corrective plan.
U.S. Department of Education – Passed-through the NYS Education Department
Title I Grants to Local Educational Agencies (LEAs); Assistance Listing Number (ALN) 84.010; Project #’s 0021-23-2955, 0011-23-6011, 0011-23-7200, 0011-24-2160, 0021-24-2955,
Grant Period – Fiscal Year Ended June 30, 2024
U.S. Department of Education – Passed-through the NYS Education Department – Education Stabilization Fund
COVID-19 – Elementary and Secondary School Emergency Relief (ESSER) Fund; ALN 84.425D; Project #5891-21-2955; Grant Period – Fiscal Year Ended June 30, 2024
COVID-19 – American Rescue Plan – Elementary and Secondary School Emergency Relief (ARP- ESSER) Fund; ALN 84.425U; Project 5880-21-2955, 5884-21-2955, 5883-21-2955, 5882-
21-2955; Grant Period – Fiscal Year Ended June 30, 2024
COVID-19 – American Rescue Plan – Elementary and Secondary School Emergency Relief - Homeless Children and Youth; ALN 84.425W; Project#5218-21-2955; Grant Period – Fiscal Year Ended June 30, 2024
Significant Deficiency
Compliance Requirement: Allowable Activities and Cost Principles
Criteria: Per Uniform Guidance (2 CFR §200.430), payroll costs charged to federal grants must be supported by appropriate documentation reflecting actual time and effort spent on grant-related activities. Per District policy, employees are required to submit Personnel Activity Reports (PARs) to certify time worked on a federal grant. PARs are then required to be reviewed and approved by a direct supervisor.
Condition: We identified seventeen (17) instances of missing or incomplete PAR forms for Title I. Six (6) out of (17) employees did not complete a PAR form. Eleven (11) out of (17) did not document supervisor review and approval. For the education stabilization fund, the District was unable to provide support for time and effort worked on the grant for eleven (11) employees.
Cause: Due to significant changes in personnel and work environments of key employees, the District was unable to maintain adequate oversight over the payroll function.
Effect: The District is not in compliance with federal grant requirements and District policy.
Questioned Costs: None.
Recommendation: We recommend the District enhance internal control measures to
verify the accuracy and completeness of PARs in a timely manner. We also recommend the District conduct independent reviews of the payroll process and time and effort reporting to verify established controls are functioning as intended.
District’s Response: The District’s response is included in their corrective plan.
U.S. Department of Education – Passed-through the NYS Education Department
Title I Grants to Local Educational Agencies (LEAs); Assistance Listing Number (ALN) 84.010; Project #’s 0021-23-2955, 0011-23-6011, 0011-23-7200, 0011-24-2160, 0021-24-2955,
Grant Period – Fiscal Year Ended June 30, 2024
U.S. Department of Education – Passed-through the NYS Education Department – Education Stabilization Fund
COVID-19 – Elementary and Secondary School Emergency Relief (ESSER) Fund; ALN 84.425D; Project #5891-21-2955; Grant Period – Fiscal Year Ended June 30, 2024
COVID-19 – American Rescue Plan – Elementary and Secondary School Emergency Relief (ARP- ESSER) Fund; ALN 84.425U; Project 5880-21-2955, 5884-21-2955, 5883-21-2955, 5882-
21-2955; Grant Period – Fiscal Year Ended June 30, 2024
COVID-19 – American Rescue Plan – Elementary and Secondary School Emergency Relief - Homeless Children and Youth; ALN 84.425W; Project#5218-21-2955; Grant Period – Fiscal Year Ended June 30, 2024
Significant Deficiency
Compliance Requirement: Allowable Activities and Cost Principles
Criteria: Per Uniform Guidance (2 CFR §200.430), payroll costs charged to federal grants must be supported by appropriate documentation reflecting actual time and effort spent on grant-related activities. Per District policy, employees are required to submit Personnel Activity Reports (PARs) to certify time worked on a federal grant. PARs are then required to be reviewed and approved by a direct supervisor.
Condition: We identified seventeen (17) instances of missing or incomplete PAR forms for Title I. Six (6) out of (17) employees did not complete a PAR form. Eleven (11) out of (17) did not document supervisor review and approval. For the education stabilization fund, the District was unable to provide support for time and effort worked on the grant for eleven (11) employees.
Cause: Due to significant changes in personnel and work environments of key employees, the District was unable to maintain adequate oversight over the payroll function.
Effect: The District is not in compliance with federal grant requirements and District policy.
Questioned Costs: None.
Recommendation: We recommend the District enhance internal control measures to
verify the accuracy and completeness of PARs in a timely manner. We also recommend the District conduct independent reviews of the payroll process and time and effort reporting to verify established controls are functioning as intended.
District’s Response: The District’s response is included in their corrective plan.
U.S. Department of Education – Passed-through the NYS Education Department
Title I Grants to Local Educational Agencies (LEAs); Assistance Listing Number (ALN) 84.010; Project #’s 0021-23-2955, 0011-23-6011, 0011-23-7200, 0011-24-2160, 0021-24-2955,
Grant Period – Fiscal Year Ended June 30, 2024
U.S. Department of Education – Passed-through the NYS Education Department – Education Stabilization Fund
COVID-19 – Elementary and Secondary School Emergency Relief (ESSER) Fund; ALN 84.425D; Project #5891-21-2955; Grant Period – Fiscal Year Ended June 30, 2024
COVID-19 – American Rescue Plan – Elementary and Secondary School Emergency Relief (ARP- ESSER) Fund; ALN 84.425U; Project 5880-21-2955, 5884-21-2955, 5883-21-2955, 5882-
21-2955; Grant Period – Fiscal Year Ended June 30, 2024
COVID-19 – American Rescue Plan – Elementary and Secondary School Emergency Relief - Homeless Children and Youth; ALN 84.425W; Project#5218-21-2955; Grant Period – Fiscal Year Ended June 30, 2024
Significant Deficiency
Compliance Requirement: Allowable Activities and Cost Principles
Criteria: Per Uniform Guidance (2 CFR §200.430), payroll costs charged to federal grants must be supported by appropriate documentation reflecting actual time and effort spent on grant-related activities. Per District policy, employees are required to submit Personnel Activity Reports (PARs) to certify time worked on a federal grant. PARs are then required to be reviewed and approved by a direct supervisor.
Condition: We identified seventeen (17) instances of missing or incomplete PAR forms for Title I. Six (6) out of (17) employees did not complete a PAR form. Eleven (11) out of (17) did not document supervisor review and approval. For the education stabilization fund, the District was unable to provide support for time and effort worked on the grant for eleven (11) employees.
Cause: Due to significant changes in personnel and work environments of key employees, the District was unable to maintain adequate oversight over the payroll function.
Effect: The District is not in compliance with federal grant requirements and District policy.
Questioned Costs: None.
Recommendation: We recommend the District enhance internal control measures to
verify the accuracy and completeness of PARs in a timely manner. We also recommend the District conduct independent reviews of the payroll process and time and effort reporting to verify established controls are functioning as intended.
District’s Response: The District’s response is included in their corrective plan.
U.S. Department of Education – Passed-through the NYS Education Department
Title I Grants to Local Educational Agencies (LEAs); Assistance Listing Number (ALN) 84.010; Project #’s 0021-23-2955, 0011-23-6011, 0011-23-7200, 0011-24-2160, 0021-24-2955,
Grant Period – Fiscal Year Ended June 30, 2024
U.S. Department of Education – Passed-through the NYS Education Department – Education Stabilization Fund
COVID-19 – Elementary and Secondary School Emergency Relief (ESSER) Fund; ALN 84.425D; Project #5891-21-2955; Grant Period – Fiscal Year Ended June 30, 2024
COVID-19 – American Rescue Plan – Elementary and Secondary School Emergency Relief (ARP- ESSER) Fund; ALN 84.425U; Project 5880-21-2955, 5884-21-2955, 5883-21-2955, 5882-
21-2955; Grant Period – Fiscal Year Ended June 30, 2024
COVID-19 – American Rescue Plan – Elementary and Secondary School Emergency Relief - Homeless Children and Youth; ALN 84.425W; Project#5218-21-2955; Grant Period – Fiscal Year Ended June 30, 2024
Significant Deficiency
Compliance Requirement: Allowable Activities and Cost Principles
Criteria: Per Uniform Guidance (2 CFR §200.430), payroll costs charged to federal grants must be supported by appropriate documentation reflecting actual time and effort spent on grant-related activities. Per District policy, employees are required to submit Personnel Activity Reports (PARs) to certify time worked on a federal grant. PARs are then required to be reviewed and approved by a direct supervisor.
Condition: We identified seventeen (17) instances of missing or incomplete PAR forms for Title I. Six (6) out of (17) employees did not complete a PAR form. Eleven (11) out of (17) did not document supervisor review and approval. For the education stabilization fund, the District was unable to provide support for time and effort worked on the grant for eleven (11) employees.
Cause: Due to significant changes in personnel and work environments of key employees, the District was unable to maintain adequate oversight over the payroll function.
Effect: The District is not in compliance with federal grant requirements and District policy.
Questioned Costs: None.
Recommendation: We recommend the District enhance internal control measures to
verify the accuracy and completeness of PARs in a timely manner. We also recommend the District conduct independent reviews of the payroll process and time and effort reporting to verify established controls are functioning as intended.
District’s Response: The District’s response is included in their corrective plan.
U.S. Department of Education – Passed-through the NYS Education Department
Title I Grants to Local Educational Agencies (LEAs); Assistance Listing Number (ALN) 84.010; Project #’s 0021-23-2955, 0011-23-6011, 0011-23-7200, 0011-24-2160, 0021-24-2955,
Grant Period – Fiscal Year Ended June 30, 2024
U.S. Department of Education – Passed-through the NYS Education Department – Education Stabilization Fund
COVID-19 – Elementary and Secondary School Emergency Relief (ESSER) Fund; ALN 84.425D; Project #5891-21-2955; Grant Period – Fiscal Year Ended June 30, 2024
COVID-19 – American Rescue Plan – Elementary and Secondary School Emergency Relief (ARP- ESSER) Fund; ALN 84.425U; Project 5880-21-2955, 5884-21-2955, 5883-21-2955, 5882-
21-2955; Grant Period – Fiscal Year Ended June 30, 2024
COVID-19 – American Rescue Plan – Elementary and Secondary School Emergency Relief - Homeless Children and Youth; ALN 84.425W; Project#5218-21-2955; Grant Period – Fiscal Year Ended June 30, 2024
Significant Deficiency
Compliance Requirement: Allowable Activities and Cost Principles
Criteria: Per Uniform Guidance (2 CFR §200.430), payroll costs charged to federal grants must be supported by appropriate documentation reflecting actual time and effort spent on grant-related activities. Per District policy, employees are required to submit Personnel Activity Reports (PARs) to certify time worked on a federal grant. PARs are then required to be reviewed and approved by a direct supervisor.
Condition: We identified seventeen (17) instances of missing or incomplete PAR forms for Title I. Six (6) out of (17) employees did not complete a PAR form. Eleven (11) out of (17) did not document supervisor review and approval. For the education stabilization fund, the District was unable to provide support for time and effort worked on the grant for eleven (11) employees.
Cause: Due to significant changes in personnel and work environments of key employees, the District was unable to maintain adequate oversight over the payroll function.
Effect: The District is not in compliance with federal grant requirements and District policy.
Questioned Costs: None.
Recommendation: We recommend the District enhance internal control measures to
verify the accuracy and completeness of PARs in a timely manner. We also recommend the District conduct independent reviews of the payroll process and time and effort reporting to verify established controls are functioning as intended.
District’s Response: The District’s response is included in their corrective plan.
U.S. Department of Education – Passed-through the NYS Education Department
Title I Grants to Local Educational Agencies (LEAs); Assistance Listing Number (ALN) 84.010; Project #’s 0021-23-2955, 0011-23-6011, 0011-23-7200, 0011-24-2160, 0021-24-2955,
Grant Period – Fiscal Year Ended June 30, 2024
U.S. Department of Education – Passed-through the NYS Education Department – Education Stabilization Fund
COVID-19 – Elementary and Secondary School Emergency Relief (ESSER) Fund; ALN 84.425D; Project #5891-21-2955; Grant Period – Fiscal Year Ended June 30, 2024
COVID-19 – American Rescue Plan – Elementary and Secondary School Emergency Relief (ARP- ESSER) Fund; ALN 84.425U; Project 5880-21-2955, 5884-21-2955, 5883-21-2955, 5882-
21-2955; Grant Period – Fiscal Year Ended June 30, 2024
COVID-19 – American Rescue Plan – Elementary and Secondary School Emergency Relief - Homeless Children and Youth; ALN 84.425W; Project#5218-21-2955; Grant Period – Fiscal Year Ended June 30, 2024
Significant Deficiency
Compliance Requirement: Allowable Activities and Cost Principles
Criteria: Per Uniform Guidance (2 CFR §200.430), payroll costs charged to federal grants must be supported by appropriate documentation reflecting actual time and effort spent on grant-related activities. Per District policy, employees are required to submit Personnel Activity Reports (PARs) to certify time worked on a federal grant. PARs are then required to be reviewed and approved by a direct supervisor.
Condition: We identified seventeen (17) instances of missing or incomplete PAR forms for Title I. Six (6) out of (17) employees did not complete a PAR form. Eleven (11) out of (17) did not document supervisor review and approval. For the education stabilization fund, the District was unable to provide support for time and effort worked on the grant for eleven (11) employees.
Cause: Due to significant changes in personnel and work environments of key employees, the District was unable to maintain adequate oversight over the payroll function.
Effect: The District is not in compliance with federal grant requirements and District policy.
Questioned Costs: None.
Recommendation: We recommend the District enhance internal control measures to
verify the accuracy and completeness of PARs in a timely manner. We also recommend the District conduct independent reviews of the payroll process and time and effort reporting to verify established controls are functioning as intended.
District’s Response: The District’s response is included in their corrective plan.
U.S. Department of Education – Passed-through the NYS Education Department – Education Stabilization Fund
COVID-19 – Elementary and Secondary School Emergency Relief (ESSER) Fund; ALN 84.425D; Project #5891-21-2955; Grant Period – Fiscal Year Ended June 30, 2024
COVID-19 – American Rescue Plan – Elementary and Secondary School Emergency Relief (ARP- ESSER) Fund; ALN 84.425U; Project 5880-21-2955, 5884-21-2955, 5883-21-2955, 5882-
21-2955; Grant Period – Fiscal Year Ended June 30, 2024
COVID-19 – American Rescue Plan – Elementary and Secondary School Emergency Relief - Homeless Children and Youth; ALN 84.425W; Project#5218-21-2955; Grant Period – Fiscal Year Ended June 30, 2024
Significant Deficiency
Compliance Requirement: Special Tests – Wage Rate Requirements
Criteria: Recipients (States or SEAs) and subrecipients (including LEAs) utilizing Education Stabilization Funds for minor remodeling, renovation, or construction contracts exceeding $2,000 and involving laborers or mechanics must comply with Davis-Bacon prevailing wage requirements.
Condition: A sample of ten (10) minor remodeling, renovation, or construction contracts exceeding $2,000 was selected to assess compliance with prevailing wage rate clauses. The District was unable to provide complete contract documentation, including required prevailing wage provisions, for any of the selected contracts.
Cause: The District's inability to provide the necessary supporting contracts was due to a lack of familiarity with, and misinterpretation of, the prevailing wage rate requirements.
Effect: Failure to maintain documentation of wage rate compliance results in noncompliance with federal grant requirements.
Questioned Costs: None.
Recommendation: We recommend that the District implement procedures to ensure
that all federally funded construction contracts exceeding $2,000 explicitly include the required prevailing wage disclosures.
District’s Response: The District’s response is included in their corrective plan.
U.S. Department of Education – Passed-through the NYS Education Department – Education Stabilization Fund
COVID-19 – Elementary and Secondary School Emergency Relief (ESSER) Fund; ALN 84.425D; Project #5891-21-2955; Grant Period – Fiscal Year Ended June 30, 2024
COVID-19 – American Rescue Plan – Elementary and Secondary School Emergency Relief (ARP- ESSER) Fund; ALN 84.425U; Project 5880-21-2955, 5884-21-2955, 5883-21-2955, 5882-
21-2955; Grant Period – Fiscal Year Ended June 30, 2024
COVID-19 – American Rescue Plan – Elementary and Secondary School Emergency Relief - Homeless Children and Youth; ALN 84.425W; Project#5218-21-2955; Grant Period – Fiscal Year Ended June 30, 2024
Significant Deficiency
Compliance Requirement: Special Tests – Wage Rate Requirements
Criteria: Recipients (States or SEAs) and subrecipients (including LEAs) utilizing Education Stabilization Funds for minor remodeling, renovation, or construction contracts exceeding $2,000 and involving laborers or mechanics must comply with Davis-Bacon prevailing wage requirements.
Condition: A sample of ten (10) minor remodeling, renovation, or construction contracts exceeding $2,000 was selected to assess compliance with prevailing wage rate clauses. The District was unable to provide complete contract documentation, including required prevailing wage provisions, for any of the selected contracts.
Cause: The District's inability to provide the necessary supporting contracts was due to a lack of familiarity with, and misinterpretation of, the prevailing wage rate requirements.
Effect: Failure to maintain documentation of wage rate compliance results in noncompliance with federal grant requirements.
Questioned Costs: None.
Recommendation: We recommend that the District implement procedures to ensure
that all federally funded construction contracts exceeding $2,000 explicitly include the required prevailing wage disclosures.
District’s Response: The District’s response is included in their corrective plan.
U.S. Department of Education – Passed-through the NYS Education Department – Education Stabilization Fund
COVID-19 – Elementary and Secondary School Emergency Relief (ESSER) Fund; ALN 84.425D; Project #5891-21-2955; Grant Period – Fiscal Year Ended June 30, 2024
COVID-19 – American Rescue Plan – Elementary and Secondary School Emergency Relief (ARP- ESSER) Fund; ALN 84.425U; Project 5880-21-2955, 5884-21-2955, 5883-21-2955, 5882-
21-2955; Grant Period – Fiscal Year Ended June 30, 2024
COVID-19 – American Rescue Plan – Elementary and Secondary School Emergency Relief - Homeless Children and Youth; ALN 84.425W; Project#5218-21-2955; Grant Period – Fiscal Year Ended June 30, 2024
Significant Deficiency
Compliance Requirement: Special Tests – Wage Rate Requirements
Criteria: Recipients (States or SEAs) and subrecipients (including LEAs) utilizing Education Stabilization Funds for minor remodeling, renovation, or construction contracts exceeding $2,000 and involving laborers or mechanics must comply with Davis-Bacon prevailing wage requirements.
Condition: A sample of ten (10) minor remodeling, renovation, or construction contracts exceeding $2,000 was selected to assess compliance with prevailing wage rate clauses. The District was unable to provide complete contract documentation, including required prevailing wage provisions, for any of the selected contracts.
Cause: The District's inability to provide the necessary supporting contracts was due to a lack of familiarity with, and misinterpretation of, the prevailing wage rate requirements.
Effect: Failure to maintain documentation of wage rate compliance results in noncompliance with federal grant requirements.
Questioned Costs: None.
Recommendation: We recommend that the District implement procedures to ensure
that all federally funded construction contracts exceeding $2,000 explicitly include the required prevailing wage disclosures.
District’s Response: The District’s response is included in their corrective plan.
U.S. Department of Education – Passed-through the NYS Education Department – Education Stabilization Fund
COVID-19 – Elementary and Secondary School Emergency Relief (ESSER) Fund; ALN 84.425D; Project #5891-21-2955; Grant Period – Fiscal Year Ended June 30, 2024
COVID-19 – American Rescue Plan – Elementary and Secondary School Emergency Relief (ARP- ESSER) Fund; ALN 84.425U; Project 5880-21-2955, 5884-21-2955, 5883-21-2955, 5882-
21-2955; Grant Period – Fiscal Year Ended June 30, 2024
COVID-19 – American Rescue Plan – Elementary and Secondary School Emergency Relief - Homeless Children and Youth; ALN 84.425W; Project#5218-21-2955; Grant Period – Fiscal Year Ended June 30, 2024
Significant Deficiency
Compliance Requirement: Special Tests – Wage Rate Requirements
Criteria: Recipients (States or SEAs) and subrecipients (including LEAs) utilizing Education Stabilization Funds for minor remodeling, renovation, or construction contracts exceeding $2,000 and involving laborers or mechanics must comply with Davis-Bacon prevailing wage requirements.
Condition: A sample of ten (10) minor remodeling, renovation, or construction contracts exceeding $2,000 was selected to assess compliance with prevailing wage rate clauses. The District was unable to provide complete contract documentation, including required prevailing wage provisions, for any of the selected contracts.
Cause: The District's inability to provide the necessary supporting contracts was due to a lack of familiarity with, and misinterpretation of, the prevailing wage rate requirements.
Effect: Failure to maintain documentation of wage rate compliance results in noncompliance with federal grant requirements.
Questioned Costs: None.
Recommendation: We recommend that the District implement procedures to ensure
that all federally funded construction contracts exceeding $2,000 explicitly include the required prevailing wage disclosures.
District’s Response: The District’s response is included in their corrective plan.
U.S. Department of Education – Passed-through the NYS Education Department – Education Stabilization Fund
COVID-19 – Elementary and Secondary School Emergency Relief (ESSER) Fund; ALN 84.425D; Project #5891-21-2955; Grant Period – Fiscal Year Ended June 30, 2024
COVID-19 – American Rescue Plan – Elementary and Secondary School Emergency Relief (ARP- ESSER) Fund; ALN 84.425U; Project 5880-21-2955, 5884-21-2955, 5883-21-2955, 5882-
21-2955; Grant Period – Fiscal Year Ended June 30, 2024
COVID-19 – American Rescue Plan – Elementary and Secondary School Emergency Relief - Homeless Children and Youth; ALN 84.425W; Project#5218-21-2955; Grant Period – Fiscal Year Ended June 30, 2024
Significant Deficiency
Compliance Requirement: Special Tests – Wage Rate Requirements
Criteria: Recipients (States or SEAs) and subrecipients (including LEAs) utilizing Education Stabilization Funds for minor remodeling, renovation, or construction contracts exceeding $2,000 and involving laborers or mechanics must comply with Davis-Bacon prevailing wage requirements.
Condition: A sample of ten (10) minor remodeling, renovation, or construction contracts exceeding $2,000 was selected to assess compliance with prevailing wage rate clauses. The District was unable to provide complete contract documentation, including required prevailing wage provisions, for any of the selected contracts.
Cause: The District's inability to provide the necessary supporting contracts was due to a lack of familiarity with, and misinterpretation of, the prevailing wage rate requirements.
Effect: Failure to maintain documentation of wage rate compliance results in noncompliance with federal grant requirements.
Questioned Costs: None.
Recommendation: We recommend that the District implement procedures to ensure
that all federally funded construction contracts exceeding $2,000 explicitly include the required prevailing wage disclosures.
District’s Response: The District’s response is included in their corrective plan.
U.S. Department of Education – Passed-through the NYS Education Department – Education Stabilization Fund
COVID-19 – Elementary and Secondary School Emergency Relief (ESSER) Fund; ALN 84.425D; Project #5891-21-2955; Grant Period – Fiscal Year Ended June 30, 2024
COVID-19 – American Rescue Plan – Elementary and Secondary School Emergency Relief (ARP- ESSER) Fund; ALN 84.425U; Project 5880-21-2955, 5884-21-2955, 5883-21-2955, 5882-
21-2955; Grant Period – Fiscal Year Ended June 30, 2024
COVID-19 – American Rescue Plan – Elementary and Secondary School Emergency Relief - Homeless Children and Youth; ALN 84.425W; Project#5218-21-2955; Grant Period – Fiscal Year Ended June 30, 2024
Significant Deficiency
Compliance Requirement: Special Tests – Wage Rate Requirements
Criteria: Recipients (States or SEAs) and subrecipients (including LEAs) utilizing Education Stabilization Funds for minor remodeling, renovation, or construction contracts exceeding $2,000 and involving laborers or mechanics must comply with Davis-Bacon prevailing wage requirements.
Condition: A sample of ten (10) minor remodeling, renovation, or construction contracts exceeding $2,000 was selected to assess compliance with prevailing wage rate clauses. The District was unable to provide complete contract documentation, including required prevailing wage provisions, for any of the selected contracts.
Cause: The District's inability to provide the necessary supporting contracts was due to a lack of familiarity with, and misinterpretation of, the prevailing wage rate requirements.
Effect: Failure to maintain documentation of wage rate compliance results in noncompliance with federal grant requirements.
Questioned Costs: None.
Recommendation: We recommend that the District implement procedures to ensure
that all federally funded construction contracts exceeding $2,000 explicitly include the required prevailing wage disclosures.
District’s Response: The District’s response is included in their corrective plan.