FAC Explorer

Audit 394455

FY End
2025-06-30
Total Expended
$2.62M
Findings
2
Programs
9
Organization: Hewlett-Woodmere Union Free School District (NY)
Year: 2025 Accepted: 2026-03-26
Auditor: R S ABRAMS & CO LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1186731 2025-001 Material Weakness Yes G
1186732 2025-001 Material Weakness Yes G

Programs

ALN Program Spent Major Findings
84.027 Special Education - Grants to States (IDEA, Part B) $1.15M Yes 1
10.555 National School Lunch Program (Cash Assistance) $611,026 Yes 0
84.010 Title I Grants to Local Educational Agencies (LEAs) $438,220 Yes 0
10.553 School Breakfast Program (Cash Assistance) $137,966 Yes 0
10.555 National School Lunch Program (Non-Cash Food Distribution) $108,187 Yes 0
84.367 Supporting Effective Instruction State Grants $90,016 Yes 0
84.173 Special Education - Preschool Grants (IDEA Preschool) $41,369 Yes 1
84.424 Student Support and Academic Enrichment Program $28,073 Yes 0
84.365 English Language Acquisition State Grants $19,348 Yes 0

Contacts

Name Title Type
DGC7HAWQGJE6 Richard Snyder Auditee
5167924803 Brendan Nelson, 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 Hewlett-Woodmere 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 the 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; Project #0032-25-0421, #0033-25-0421; 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 eligibility standard using budgeted amounts, certain amounts presented in the maintenance of effort calculation for eligibility for the 2024/25 fiscal year were not reported accurately. Cause: The District inadvertently utilized certain inaccurate amounts in the calculations. Effect: While the District did ultimately meet the necessary requirements for the eligibility standards using budgeted amounts, the District’s maintenance of effort calculator for eligibility was submitted to NYS Education Department (NYSED) with certain 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 completed and accurate. District’s Response: The District’s response is included in their corrective action plan