FAC Explorer

Audit 394444

FY End
2025-06-30
Total Expended
$3.19M
Findings
4
Programs
13
Organization: Orange Ulster Boces (NY)
Year: 2025 Accepted: 2026-03-26
Auditor: BONADIO & CO LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1186726 2025-001 Material Weakness Yes N
1186727 2025-002 Material Weakness Yes N
1186728 2025-001 Material Weakness Yes N
1186729 2025-002 Material Weakness Yes N

Programs

ALN Program Spent Major Findings
84.268 FEDERAL DIRECT STUDENT LOANS $659,229 Yes 2
10.555 NATIONAL SCHOOL LUNCH PROGRAM $519,968 Yes 0
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $453,280 Yes 0
84.063 FEDERAL PELL GRANT PROGRAM $371,559 Yes 2
10.553 SCHOOL BREAKFAST PROGRAM $262,715 Yes 0
10.559 SUMMER FOOD SERVICE PROGRAM FOR CHILDREN $133,345 Yes 0
84.365 ENGLISH LANGUAGE ACQUISITION STATE GRANTS $132,959 Yes 0
84.196 EDUCATION FOR HOMELESS CHILDREN AND YOUTH $128,428 Yes 0
84.002 ADULT EDUCATION - BASIC GRANTS TO STATES $111,637 Yes 0
17.259 WIOA YOUTH ACTIVITIES $70,306 Yes 0
10.579 CHILD NUTRITION DISCRETIONARY GRANTS LIMITED AVAILABILITY $20,000 Yes 0
84.425W EDUCATION STABILIZATION FUND $14,500 Yes 0
10.582 FRESH FRUIT AND VEGETABLE PROGRAM $5,912 Yes 0

Contacts

Name Title Type
TPM4GR8CN2R7 Adrianna Andrade Auditee
8452910100 Karen Lynch Auditor
No contacts on file

Notes to SEFA

Expenditures reported on the Schedule are presented in conformity with accounting principles generally accepted in the United States and the amounts presented are derived from the BOCES’ general ledger.
Where the BOCES receives funds from a government entity other than the federal government (pass-through), the funds are accumulated based upon the Assistance Listings number advised by the pass-through grantor. Identifying numbers, other than the Assistance Listings numbers, which may be assigned by pass-through grantors are not maintained in the BOCES’ financial management system. The BOCES has identified certain pass-through identifying numbers and included them in the schedule of expenditures of federal awards, as available.
Matching costs, i.e. the BOCES share of certain program costs, are not included in the reported expenditures.
The BOCES is the recipient of a federal financial award program that does not result in cash receipts or disbursements, termed a “non-monetary” program. During the year ended June 30, 2025, the BOCES received food commodities totaling $37,578, which are presented in the schedule as National School Lunch Program under Assistance Listing number 10.555.

Finding Details

Finding 2025-001
2025-001 - Student Financial Assistance Cluster Federal Agency - U.S. Department of Education Grant Period - Year ended June 30, 2025 Compliance Requirement - N. Enrollment Reporting Process Criteria - Institutions are required to report enrollment information under the Pell Grant and Direct Loan Program via the National Student Loan Data System (NSLDS) including student enrollment statuses, program information, effective dates, etc. at a minimum every 60 days or every other month. Condition - During the 2025 audit, it was noted that for the student that was selected for testing, the student’s change in enrollment status was not uploaded within the required timeframe. Cause – The Enrollment Reporting roster file and subsequent Error/Acknowledgement file provided by NSLDS was not being properly reviewed, updated and submitted. Effect - The student was never formally reported to NSLDS upon enrollment and then the status was not updated upon the change in enrollment status when the student withdrew which could impact the student’s loan grace periods. Recommendation - BOCES should provide training to employees responsible for processing information for the NSLDS to ensure that they have adequate knowledge of the related rules and regulations. This training should include an explanation of the BOCES’s date of determination, the importance of timely reporting, and the consequences of late reporting. Additionally, submission of additional rosters and a more formalized review and approval process will reduce the likelihood of such findings in the future.
Finding 2025-002
2025-002 - Student Financial Assistance Cluster Federal Agency - U.S. Department of Education Grant Period - Year ended June 30, 2025 Compliance Requirement - N. Return of Title IV Funds Criteria - Federal regulations require institutions to calculate and return unearned Title IV funds upon a student’s withdrawal. Condition - During our testing for Return of Title IV (R2T4) calculations, it was noted that for one student selected for testing, the student’s R2T4 was not properly calculated and the incorrect funds were returned. Cause - The BOCES had a lack of review controls and segregation of duties in their Return of Title IV Funds process. As a result, the controls over Return of Title IV funds were not operating effectively. Effect -The amount and type of Title IV funds were not being calculated and reviewed to ensure the correct amounts of unearned funds were returned. Recommendation - BOCES should provide training to employees responsible for processing the R2T4 to ensure that they have adequate knowledge of the related rules and regulations. This training should include a detailed process on properly completing the R2T4. Additionally, a more formalized review and approval process will reduce the likelihood of such findings in the future.