FAC Explorer

Audit 376648

FY End
2025-06-30
Total Expended
$2.98M
Findings
2
Programs
10
Organization: East Greenbush Central School District (NY)
Year: 2025 Accepted: 2025-12-19
Auditor: MENGEL METZGER BARR & CO LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1165808 2025-002 Material Weakness Yes I
1165809 2025-002 Material Weakness Yes I

Programs

ALN Program Spent Major Findings
84.027 SPECIAL EDUCATION GRANTS TO STATES $1.01M Yes 1
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $285,450 Yes 0
10.553 SCHOOL BREAKFAST PROGRAM $204,464 Yes 0
10.555 NATIONAL SCHOOL LUNCH PROGRAM $163,171 Yes 0
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $111,827 Yes 0
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $46,390 Yes 0
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $33,466 Yes 0
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $31,890 Yes 1
10.185 LOCAL FOOD FOR SCHOOLS COOPERATIVE AGREEMENT PROGRAM $13,284 Yes 0
84.425 EDUCATION STABILIZATION FUND $1,351 Yes 0

Contacts

Name Title Type
K7FZWCKC1WN7 Jennifer Mulligan, CPA Auditee
5182072535 Heather R. Lewis, CPA Auditor
No contacts on file

Notes to SEFA

The accompanying Schedule of Expenditures of Federal Awards (the Schedule) presents the activity of federal award programs administered by the East Greenbush Central School District (District), which is described in Note 1 to the District’s accompanying financial statements, using the modified accrual basis of accounting. Therefore, some amounts presented in this Schedule may differ from amounts presented in, or used in the preparation of, the District financia lstatements. 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. The information presented in the 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). This Schedule only presents a selected portion of the operations of the District.
The East Greenbush Central School District is an independent municipal corporation. All federal grant operations of the District are included in the scope of the single audit.
Nonmonetary assistance is reported in the Schedule at the fair market value of the commodities received and disbursed. For the year ended June 30, 2025, the District received foodcommodities totaling $163,171.

Finding Details

Finding 2025-002
Special Education Cluster – Procurement Information on Federal Program: U.S. Department of Education Special Education Cluster (Special Education – Grants to State (IDEA, Part B) and Special Education – Preschool Grants (IDEA Preschool) Assistance Listing numbers 84.027 and 84.173) passed through the New York State Education Department. Criteria: 2 CFR Section 200.214 refers to executive orders 12549 and 12689 as well as 2CFR Part 180, which stipulates that no awards, subawards, or contracts be awarded to parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal Assistance programs or activities. Statement of Condition: During our discussions with management, we noted that the District is not verifying the eligibility of vendors to participate in Federal assistance programs on an annual basis. Statement of Cause: The District did not review compliance requirements related to procurement outlined in 2 CFR Section 200.214 and 2 CFR part 180. Statement of Effect: The District is not in compliance with 2 CFR Section 200.214 and 2 CFR Part 180. The District is not performing required procedures, as a result, vendors that are not eligible for participation in Federal assistance programs or activities could be selected. Questioned Costs: None Perspective Information: As part of required procurement testing, a review of vendors charged to the special education cluster and therefore represents purchases with federal dollars was performed. Of the District’s vendors charged to the fund, none were suspended or debarred from participation in Federal assistance programs or activities. The District did perform a retrospective review of all vendors associated with federal grants, and encountered no vendors that were suspended or debarred. Repeat Finding: No Recommendation: We recommend that the District review the requirements of 2 CFR Section 200.214 and 2 CFR Part 180 and ensure that a review of the eligibility of potential vendors to participate in Federal assistance programs or activities is performed prior to disbursing funds to the vendor. This should be verified on an annual basis. Views of the Responsible Officials and Planned Corrective Actions: Effective September 2025, the District has implemented a procedure to perform this review on vendors associated with federal grants annually.