FAC Explorer

Audit 382655

FY End
2025-06-30
Total Expended
$2.73M
Findings
2
Programs
11
Organization: Oceanside Union Free School District (NY)
Year: 2025 Accepted: 2026-01-20
Auditor: R S ABRAMS & CO LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1169657 2025-001 Material Weakness Yes G
1169658 2025-001 Material Weakness Yes G

Programs

ALN Program Spent Major Findings
84.027 Special Education - Grants to States (IDEA, Part B) $1.51M Yes 1
10.555 National School Lunch Program (Cash Assistance) $436,441 Yes 0
84.010 Title I Grants to Local Educational Agencies (LEAs) $190,487 Yes 0
84.425U COVID-19 - American Rescue Plan - Elementary and Secondary School Emergency Relief (ARP ESSER) Fund $158,752 Yes 0
10.555 National School Lunch Program (Non-Cash Food Distribution) $107,436 Yes 0
84.367 Supporting Effective Instruction State Grants $69,889 Yes 0
84.173 Special Education - Preschool Grants (IDEA Preschool) $68,711 Yes 1
10.553 School Breakfast Program (Cash Assistance) $62,502 Yes 0
97.036 Disaster Grants - Public Assistance (Presidentially Declared Disasters) $53,868 Yes 0
84.365 English Language Acquistion Grants $23,252 Yes 0
84.424 Student Support and Academic Enrichment Program $14,340 Yes 0

Contacts

Name Title Type
GH6MMXFTNDE6 Jerel Cokley Auditee
5166781209 Alexandria Battaglia, CPA Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal grant activity of Oceanside Union Free School District (the “District”) under programs of the federal government for the fiscal year ended June 30, 2025. 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.
No amounts were provided to subrecipients.
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 2025-001
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 and 84.173; Projects #0032-25-0418 and #0033-25-0418; Grant Period – Fiscal Year Ended June 30, 2025 Significant Deficiency Compliance Requirement: Maintenance of Effort Criteria: According to the OMB Compliance Supplement, IDEA Part B funds received by a school district cannot be used, except under certain limited circumstances, to reduce the level of expenditures for the education of children with disabilities made by the school district from local funds, or a combination of state and local funds, below the level of those expenditures for the preceding fiscal year. To meet this requirement, school districts must meet (1) the eligibility standard using budgeted amounts and (2) the compliance standard using prior year’s expenditures. Condition: While the District did ultimately meet the necessary requirements for the compliance and eligibility standards using actual and budgeted expenditure amounts, the District did not complete the maintenance of effort calculation for compliance for the 2023/24 year or the maintenance of effort calculation for eligibility for the 2024/25 year with accurate information. Cause: The District inadvertently utilized incorrect expenditure amounts in the calculations. Effect: While the District did ultimately meet the necessary requirements for the compliance and eligibility standards using actual and budgeted expenditure amounts, the District’s maintenance of effort calculators for compliance and eligibility were submitted to NYS Education Department (NYSED) with inaccurate information. Questioned Costs: None. Statistical Sampling: Not applicable. Repeat Finding: No. Recommendation: We recommend the District develop a system to review the maintenance of effort calculator with all supporting documentation before submitting it to NYSED in order to ensure that the information submitted is complete and accurate. District’s Response: The District’s response is included in their corrective action plan.