FAC Explorer

Audit 391281

FY End
2025-06-30
Total Expended
$1.13M
Findings
3
Programs
10
Organization: Odessa-Montour Central School District (NY)
Year: 2025 Accepted: 2026-03-11
Auditor: INSERO & CO CPA'S LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1177920 2025-001 Material Weakness Yes C
1177921 2025-001 Material Weakness Yes C
1177922 2025-001 Material Weakness Yes C

Programs

ALN Program Spent Major Findings
10.555 NATIONAL SCHOOL LUNCH PROGRAM $314,219 Yes 1
84.027 SPECIAL EDUCATION GRANTS TO STATES $233,780 Yes 0
10.553 SCHOOL BREAKFAST PROGRAM $109,142 Yes 1
84.287 TWENTY-FIRST CENTURY COMMUNITY LEARNING CENTERS $67,720 Yes 0
84.425U EDUCATION STABILIZATION FUND $46,124 Yes 0
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $28,795 Yes 0
84.424A STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $21,050 Yes 0
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $13,345 Yes 0
10.559 SUMMER FOOD SERVICE PROGRAM FOR CHILDREN $11,819 Yes 1
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $10,199 Yes 0

Contacts

Name Title Type
PZLJP7DJ3GE4 Kyle Bower Auditee
6075943341 Benjamin Owens Auditor
No contacts on file

Notes to SEFA

The accompanying Schedule of Expenditures of Federal Awards (SEFA) includes federal award activity of the Odessa-Montour Central School District (the School District) under programs of the federal government for the year ended June 30, 2025. The information in the SEFA is presented in accordance with 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 SEFA presents only a selected portion of the operations of the School District, it is not intended to and does not present the financial position or changes in net position.
Matching costs, such as the School District's share of certain program costs, are not includedin the reported expenditures.
The School District is the recipient of a federal award program that does not result in cash receipts or disbursements termed a “non-monetary program.” During the year ended June 30, 2025, the School District received $39,714 worth of commodities under the National School Lunch Program (ALN #10.555).
No insurance is carried specifically to cover equipment purchased with federal funds. Any equipment purchased with federal funds has only a nominal value and is covered by the School District’s casualty insurance policies. There were no loans or loan guarantees outstanding at year end. No amounts were provided to subrecipients.

Finding Details

Finding 2025-001
Issue: Net Cash Resources Federal Agency: U.S. Department of Agriculture Federal Program: Child Nutrition Cluster Assistance Listing Number: 10.553/10.555/10.559 Pass-Through Agency: NYS Department of Education Criteria: The school food authority shall limit its net cash resources to an amount that does not exceed 6 months average expenditures for its School Lunch Fund, or such other amount as may be approved by the New York State agency in accordance with 7 CFR §210.19(a). Condition: At June 30, 2025, net cash resources in the School Lunch Fund exceeded the allowable limit by $453,135. Cause: Expenditures exceeded revenues by $19,527 in the School Lunch Fund for the year ending June 30, 2025. Revenues exceeded expenditures by $97,825 in the School Lunch Fund for the year ended June 30, 2024. Effect or Potential Effect: The School District is not in compliance with 7 CFR §210.19(a). Questioned Costs: None. Context: The School District has been over the limit in prior years. At June 30, 2024, net cash resources in the School Lunch Fund exceeded the allowable limit cash by $678,556. Repeat Finding: The finding is a repeat of finding 2024-001 from the prior year. Recommendation: We recommend the School District review its net cash resources in the School Lunch Fund and develop a plan to reduce them to an allowable amount. Response: The School District has begun taking action to address this issue, as follows: Equipment Improvement - School Food Service Director, Joe Kilmer, Food Service Manager, Ann Overhiser, and the School Business Administrator have plans to improve and replace cafeteria equipment. The replacement plan will be completed in conjunction with the School District’s upcoming Capital Project. This work was originally expected to be included in a prior project but due to scheduling issues, is now included in the upcoming project which is expected to be completed by August 31, 2026. Retained Balance for Pending Settlements - Wages will increase into 2026 and beyond. The minimum wage in New York State is expected to continue to rise according to legislation. The rate will rise to $16.00 per hour by the end of 2025 and to $16.50 per hour by the end of 2026. Annual increases will be published by the Commissioner of Labor and based on a number of economic factors. Due to the critical labor shortage, the School District recently increased hourly wages for food service helpers and cooks in order to attract additional workers to maintain operations. Enhanced Meals - The Food Service Director and Food Service Manager continue to take steps to improve food options. They include making improvements to center of the plate options and improving local food options as well. In addition, the School District plans to spend a portion of the School Lunch excess cash on cafeteria equipment as a part of its upcoming Capital Project which is expected to be completed by August 31, 2026.