FAC Explorer

Audit 395769

FY End
2025-06-30
Total Expended
$11.58M
Findings
4
Programs
10
Organization: Hempstead Union Free School District (NY)
Year: 2025 Accepted: 2026-03-30
Auditor: EFPR GROUP CPA’S PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1200768 2025-002 Material Weakness Yes B
1200769 2025-002 Material Weakness Yes B
1200770 2025-002 Material Weakness Yes B
1200771 2025-002 Material Weakness Yes B

Programs

ALN Program Spent Major Findings
84.027 SPECIAL EDUCATION GRANTS TO STATES $2.20M Yes 1
10.553 SCHOOL BREAKFAST PROGRAM $1.27M Yes 0
84.287 TWENTY-FIRST CENTURY COMMUNITY LEARNING CENTERS $982,631 Yes 0
84.425 EDUCATION STABILIZATION FUND $641,922 Yes 0
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $375,208 Yes 0
84.365 ENGLISH LANGUAGE ACQUISITION STATE GRANTS $282,157 Yes 0
10.555 NATIONAL SCHOOL LUNCH PROGRAM $150,506 Yes 0
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $35,149 Yes 1
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $4,216 Yes 0
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $-18 Yes 0

Contacts

Name Title Type
VJQHAWWKN5G5 Jamal J. Scott Auditee
5164344060 Thomas Smith, CPA Auditor
No contacts on file

Notes to SEFA

No amounts were provided to subrecipients.
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 District’s casualty insurance policies. There were no loans or loan guarantees outstanding at year end.
The District was deemed to be a “low-risk auditee”, therefore, major programs were determined based on 20% of total federal award expenditures.

Finding Details

Finding 2025-002
Part III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS SECTION Federal Agency - United States Department of Education Federal Program - Special Education Cluster - (84.027/84.173) Federal Award Year - 2025 State Agency - New York State Department of Education (2025-002) Missing Claims Auditor Approval - Significant Deficiency Criteria - New York State requires claims auditor approval prior to payment of expenditures. Condition - During our audit of the Special Education Cluster, the claims auditor approval was missing from 1 of 4 selections. Cause - The required cash disbursement procedures were not followed. Effect of Condition - Improper funds were disbursed by the District that did not follow New York State requirements. Recommendation - We recommend that checks do not get signed without evidence that the claims auditor approved the expenditure. Questioned Costs - None. Perspective - It is likely that this issue is pervasive to other cash disbursements that were not selected for testing during the audit for the year ended June 30, 2025. View of Responsible Officials and Planned Corrective Actions - (a) Implementation plan of actions: Management will ensure that all call disbursements have been reviewed by the claims auditor prior to releasing checks. (b) Implementation date: This will be implemented on March 31, 2026. (c) Person responsible for implementation: Jamal Scott, Assistant Superintendent for Business and Operations. (d) Completion date: This will be completed on or prior to June 30, 2026.