FAC Explorer

Audit 348878

FY End
2024-06-30
Total Expended
$9.69M
Findings
8
Programs
17
Organization: Clarkstown Central School District (NY)
Year: 2024 Accepted: 2025-03-27
Auditor: R S Abrams & CO LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
537607 2024-001 Significant Deficiency - AB
537608 2024-001 Significant Deficiency - AB
537609 2024-001 Significant Deficiency - AB
537610 2024-001 Significant Deficiency - AB
1114049 2024-001 Significant Deficiency - AB
1114050 2024-001 Significant Deficiency - AB
1114051 2024-001 Significant Deficiency - AB
1114052 2024-001 Significant Deficiency - AB

Programs

ALN Program Spent Major Findings
84.027 Special Education - Grants to States (idea, Part B) $1.92M Yes 1
10.555 National School Lunch Program (cash Assistance) $1.49M Yes 0
84.425 Covid-19 - American Rescue Plan - Elementary and Secondary School Emergency Relief (arp Esser) Fund $619,650 - 0
84.027 Covid-19 - Special Education - Grants to States (idea, Part B) $363,636 Yes 1
84.425 Covid-19 - Elementary and Secondary School Emergency Relief (esser) Fund $264,519 - 0
10.553 School Breakfast Program (cash Assistance) $252,691 Yes 0
10.555 National School Lunch Program (non-Cash Food Distribution) $139,767 Yes 0
93.575 Child Care and Development Block Grant $109,348 - 0
84.367 Supporting Effective Instruction State Grant $93,678 - 0
84.173 Special Education - Preschool Grants (idea Preschool) $62,044 Yes 1
84.424 Student Support and Academic Enrichment Program $28,983 - 0
84.173 Covid-19 - Special Education - Preschool Grants (idea Preschool) $22,453 Yes 1
93.323 Covid-19 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) Safe School Reopening Grant $18,854 - 0
84.010 Title I Grants to Local Educational Agencies (leas) $16,263 - 0
84.365 English Language Acquisition State Grants $2,805 - 0
10.185 Local Food for Schools Cooperative Agreement $902 - 0
84.425 Covid-19 - American Rescue Plan - Elementary and Secondary School Emergency Relief - Homeless Children and Youth $334 - 0

Contacts

Name Title Type
EDMXK2AKKS79 John Lanave Auditee
8456396472 Brendan Nelson, CPA Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Federal awards that are included in the Schedule may be received directly from federal agencies, as well as federal awards that are passed through from other government agencies. Pass-through entity identifying numbers are presented where available. Indirect costs may be included in the reported expenditures, to the extent that they are included in the federal financial reports used as the source for the data presented. Matching costs (the District’s share of certain program costs) are not included in the reported expenditures. De Minimis Rate Used: N Rate Explanation: The District has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal grant activity of Clarkstown Central School District (the “District”) under programs of the federal government for the fiscal year ended June 30, 2024. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the District, it is not intended to and does not present the financial position, changes in net position or cash flows of the District.
Title: SUBRECIPIENTS Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Federal awards that are included in the Schedule may be received directly from federal agencies, as well as federal awards that are passed through from other government agencies. Pass-through entity identifying numbers are presented where available. Indirect costs may be included in the reported expenditures, to the extent that they are included in the federal financial reports used as the source for the data presented. Matching costs (the District’s share of certain program costs) are not included in the reported expenditures. De Minimis Rate Used: N Rate Explanation: The District has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. No amounts were provided to subrecipients.
Title: OTHER DISCLOSURES Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Federal awards that are included in the Schedule may be received directly from federal agencies, as well as federal awards that are passed through from other government agencies. Pass-through entity identifying numbers are presented where available. Indirect costs may be included in the reported expenditures, to the extent that they are included in the federal financial reports used as the source for the data presented. Matching costs (the District’s share of certain program costs) are not included in the reported expenditures. De Minimis Rate Used: N Rate Explanation: The District has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. No insurance is carried specifically to cover equipment purchased with federal funds. Any equipment purchased with federal funds is covered by the District’s casualty insurance policies. There were no loans or loan guarantees outstanding at year end.

Finding Details

Finding 2024-001
U.S. Department of Education – Passed-through the NYS Education Department Special Education Cluster (IDEA) - Special Education-Grants to States (IDEA, Part B), Special Education - Preschool Grants (IDEA Preschool); Assistance Listing Numbers 84.027, 84.173, 84.027X, and 84.173X; Project #0032-24-0408, #5532-22-0766, #0033-24-0408, #5533-22-0766; Grant Period – Fiscal Year Ended June 30, 2024 Significant Deficiency Compliance Requirement: Allowable Costs/Cost Principles - Payroll Criteria: According to Uniform Guidance Section 200.430 Compensation - Personal Services, charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must comply with the established written accounting policies and practices of the District, and support the distribution of salaries and wages among specific activities or cost objectives while reasonably reflecting the total activity for which the employee is compensated. Condition: Although the District ultimately obtained Payroll Certification Forms from the employees funded through these federal funds as per District policy, they did not comply with their written procedures regarding the timeliness of obtaining signed Payroll Certification Forms from employees whose salaries were funded through federal funds. Cause: The District did not take timely action to obtain Payroll Certification Forms from employees whose salaries were funded through federal funds. Effect: The payroll amounts for employees who worked on the grant were not properly supported to be in compliance with the District’s written procedures and the Uniform Guidance. Questioned Costs: None. Recommendation: We recommend the District comply with their written policies and procedures to be in compliance with the Uniform Guidance. District’s Response: The District’s response is included in their corrective plan.
Finding 2024-001
U.S. Department of Education – Passed-through the NYS Education Department Special Education Cluster (IDEA) - Special Education-Grants to States (IDEA, Part B), Special Education - Preschool Grants (IDEA Preschool); Assistance Listing Numbers 84.027, 84.173, 84.027X, and 84.173X; Project #0032-24-0408, #5532-22-0766, #0033-24-0408, #5533-22-0766; Grant Period – Fiscal Year Ended June 30, 2024 Significant Deficiency Compliance Requirement: Allowable Costs/Cost Principles - Payroll Criteria: According to Uniform Guidance Section 200.430 Compensation - Personal Services, charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must comply with the established written accounting policies and practices of the District, and support the distribution of salaries and wages among specific activities or cost objectives while reasonably reflecting the total activity for which the employee is compensated. Condition: Although the District ultimately obtained Payroll Certification Forms from the employees funded through these federal funds as per District policy, they did not comply with their written procedures regarding the timeliness of obtaining signed Payroll Certification Forms from employees whose salaries were funded through federal funds. Cause: The District did not take timely action to obtain Payroll Certification Forms from employees whose salaries were funded through federal funds. Effect: The payroll amounts for employees who worked on the grant were not properly supported to be in compliance with the District’s written procedures and the Uniform Guidance. Questioned Costs: None. Recommendation: We recommend the District comply with their written policies and procedures to be in compliance with the Uniform Guidance. District’s Response: The District’s response is included in their corrective plan.
Finding 2024-001
U.S. Department of Education – Passed-through the NYS Education Department Special Education Cluster (IDEA) - Special Education-Grants to States (IDEA, Part B), Special Education - Preschool Grants (IDEA Preschool); Assistance Listing Numbers 84.027, 84.173, 84.027X, and 84.173X; Project #0032-24-0408, #5532-22-0766, #0033-24-0408, #5533-22-0766; Grant Period – Fiscal Year Ended June 30, 2024 Significant Deficiency Compliance Requirement: Allowable Costs/Cost Principles - Payroll Criteria: According to Uniform Guidance Section 200.430 Compensation - Personal Services, charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must comply with the established written accounting policies and practices of the District, and support the distribution of salaries and wages among specific activities or cost objectives while reasonably reflecting the total activity for which the employee is compensated. Condition: Although the District ultimately obtained Payroll Certification Forms from the employees funded through these federal funds as per District policy, they did not comply with their written procedures regarding the timeliness of obtaining signed Payroll Certification Forms from employees whose salaries were funded through federal funds. Cause: The District did not take timely action to obtain Payroll Certification Forms from employees whose salaries were funded through federal funds. Effect: The payroll amounts for employees who worked on the grant were not properly supported to be in compliance with the District’s written procedures and the Uniform Guidance. Questioned Costs: None. Recommendation: We recommend the District comply with their written policies and procedures to be in compliance with the Uniform Guidance. District’s Response: The District’s response is included in their corrective plan.
Finding 2024-001
U.S. Department of Education – Passed-through the NYS Education Department Special Education Cluster (IDEA) - Special Education-Grants to States (IDEA, Part B), Special Education - Preschool Grants (IDEA Preschool); Assistance Listing Numbers 84.027, 84.173, 84.027X, and 84.173X; Project #0032-24-0408, #5532-22-0766, #0033-24-0408, #5533-22-0766; Grant Period – Fiscal Year Ended June 30, 2024 Significant Deficiency Compliance Requirement: Allowable Costs/Cost Principles - Payroll Criteria: According to Uniform Guidance Section 200.430 Compensation - Personal Services, charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must comply with the established written accounting policies and practices of the District, and support the distribution of salaries and wages among specific activities or cost objectives while reasonably reflecting the total activity for which the employee is compensated. Condition: Although the District ultimately obtained Payroll Certification Forms from the employees funded through these federal funds as per District policy, they did not comply with their written procedures regarding the timeliness of obtaining signed Payroll Certification Forms from employees whose salaries were funded through federal funds. Cause: The District did not take timely action to obtain Payroll Certification Forms from employees whose salaries were funded through federal funds. Effect: The payroll amounts for employees who worked on the grant were not properly supported to be in compliance with the District’s written procedures and the Uniform Guidance. Questioned Costs: None. Recommendation: We recommend the District comply with their written policies and procedures to be in compliance with the Uniform Guidance. District’s Response: The District’s response is included in their corrective plan.
Finding 2024-001
U.S. Department of Education – Passed-through the NYS Education Department Special Education Cluster (IDEA) - Special Education-Grants to States (IDEA, Part B), Special Education - Preschool Grants (IDEA Preschool); Assistance Listing Numbers 84.027, 84.173, 84.027X, and 84.173X; Project #0032-24-0408, #5532-22-0766, #0033-24-0408, #5533-22-0766; Grant Period – Fiscal Year Ended June 30, 2024 Significant Deficiency Compliance Requirement: Allowable Costs/Cost Principles - Payroll Criteria: According to Uniform Guidance Section 200.430 Compensation - Personal Services, charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must comply with the established written accounting policies and practices of the District, and support the distribution of salaries and wages among specific activities or cost objectives while reasonably reflecting the total activity for which the employee is compensated. Condition: Although the District ultimately obtained Payroll Certification Forms from the employees funded through these federal funds as per District policy, they did not comply with their written procedures regarding the timeliness of obtaining signed Payroll Certification Forms from employees whose salaries were funded through federal funds. Cause: The District did not take timely action to obtain Payroll Certification Forms from employees whose salaries were funded through federal funds. Effect: The payroll amounts for employees who worked on the grant were not properly supported to be in compliance with the District’s written procedures and the Uniform Guidance. Questioned Costs: None. Recommendation: We recommend the District comply with their written policies and procedures to be in compliance with the Uniform Guidance. District’s Response: The District’s response is included in their corrective plan.
Finding 2024-001
U.S. Department of Education – Passed-through the NYS Education Department Special Education Cluster (IDEA) - Special Education-Grants to States (IDEA, Part B), Special Education - Preschool Grants (IDEA Preschool); Assistance Listing Numbers 84.027, 84.173, 84.027X, and 84.173X; Project #0032-24-0408, #5532-22-0766, #0033-24-0408, #5533-22-0766; Grant Period – Fiscal Year Ended June 30, 2024 Significant Deficiency Compliance Requirement: Allowable Costs/Cost Principles - Payroll Criteria: According to Uniform Guidance Section 200.430 Compensation - Personal Services, charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must comply with the established written accounting policies and practices of the District, and support the distribution of salaries and wages among specific activities or cost objectives while reasonably reflecting the total activity for which the employee is compensated. Condition: Although the District ultimately obtained Payroll Certification Forms from the employees funded through these federal funds as per District policy, they did not comply with their written procedures regarding the timeliness of obtaining signed Payroll Certification Forms from employees whose salaries were funded through federal funds. Cause: The District did not take timely action to obtain Payroll Certification Forms from employees whose salaries were funded through federal funds. Effect: The payroll amounts for employees who worked on the grant were not properly supported to be in compliance with the District’s written procedures and the Uniform Guidance. Questioned Costs: None. Recommendation: We recommend the District comply with their written policies and procedures to be in compliance with the Uniform Guidance. District’s Response: The District’s response is included in their corrective plan.
Finding 2024-001
U.S. Department of Education – Passed-through the NYS Education Department Special Education Cluster (IDEA) - Special Education-Grants to States (IDEA, Part B), Special Education - Preschool Grants (IDEA Preschool); Assistance Listing Numbers 84.027, 84.173, 84.027X, and 84.173X; Project #0032-24-0408, #5532-22-0766, #0033-24-0408, #5533-22-0766; Grant Period – Fiscal Year Ended June 30, 2024 Significant Deficiency Compliance Requirement: Allowable Costs/Cost Principles - Payroll Criteria: According to Uniform Guidance Section 200.430 Compensation - Personal Services, charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must comply with the established written accounting policies and practices of the District, and support the distribution of salaries and wages among specific activities or cost objectives while reasonably reflecting the total activity for which the employee is compensated. Condition: Although the District ultimately obtained Payroll Certification Forms from the employees funded through these federal funds as per District policy, they did not comply with their written procedures regarding the timeliness of obtaining signed Payroll Certification Forms from employees whose salaries were funded through federal funds. Cause: The District did not take timely action to obtain Payroll Certification Forms from employees whose salaries were funded through federal funds. Effect: The payroll amounts for employees who worked on the grant were not properly supported to be in compliance with the District’s written procedures and the Uniform Guidance. Questioned Costs: None. Recommendation: We recommend the District comply with their written policies and procedures to be in compliance with the Uniform Guidance. District’s Response: The District’s response is included in their corrective plan.
Finding 2024-001
U.S. Department of Education – Passed-through the NYS Education Department Special Education Cluster (IDEA) - Special Education-Grants to States (IDEA, Part B), Special Education - Preschool Grants (IDEA Preschool); Assistance Listing Numbers 84.027, 84.173, 84.027X, and 84.173X; Project #0032-24-0408, #5532-22-0766, #0033-24-0408, #5533-22-0766; Grant Period – Fiscal Year Ended June 30, 2024 Significant Deficiency Compliance Requirement: Allowable Costs/Cost Principles - Payroll Criteria: According to Uniform Guidance Section 200.430 Compensation - Personal Services, charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must comply with the established written accounting policies and practices of the District, and support the distribution of salaries and wages among specific activities or cost objectives while reasonably reflecting the total activity for which the employee is compensated. Condition: Although the District ultimately obtained Payroll Certification Forms from the employees funded through these federal funds as per District policy, they did not comply with their written procedures regarding the timeliness of obtaining signed Payroll Certification Forms from employees whose salaries were funded through federal funds. Cause: The District did not take timely action to obtain Payroll Certification Forms from employees whose salaries were funded through federal funds. Effect: The payroll amounts for employees who worked on the grant were not properly supported to be in compliance with the District’s written procedures and the Uniform Guidance. Questioned Costs: None. Recommendation: We recommend the District comply with their written policies and procedures to be in compliance with the Uniform Guidance. District’s Response: The District’s response is included in their corrective plan.