FAC Explorer

Audit 396909

FY End
2025-06-30
Total Expended
$107.17M
Findings
4
Programs
12
Organization: East Ramapo Central School District (NY)
Year: 2025 Accepted: 2026-03-31
Auditor: EFPR GROUP CPA’S PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1205231 2025-004 Material Weakness Yes B
1205232 2025-004 Material Weakness Yes B
1205233 2025-004 Material Weakness Yes B
1205234 2025-004 Material Weakness Yes B

Programs

ALN Program Spent Major Findings
84.425 EDUCATION STABILIZATION FUND $44.60M Yes 0
84.027 SPECIAL EDUCATION GRANTS TO STATES $6.27M Yes 0
10.553 SCHOOL BREAKFAST PROGRAM $2.62M Yes 0
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $1.84M Yes 0
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $1.44M Yes 0
10.555 NATIONAL SCHOOL LUNCH PROGRAM $438,163 Yes 0
84.196 EDUCATION FOR HOMELESS CHILDREN AND YOUTH $164,789 Yes 0
97.036 DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) $145,171 Yes 0
84.365 ENGLISH LANGUAGE ACQUISITION STATE GRANTS $92,662 Yes 1
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $89,105 Yes 0
10.559 SUMMER FOOD SERVICE PROGRAM FOR CHILDREN $70,416 Yes 0
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $1,200 Yes 0

Contacts

Name Title Type
H6HKL3HS2KU3 Eric Stark Auditee
8455776062 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 not deemed to be a “low-risk auditee”, therefore, major programs were determined based on 40% of total federal award expenditures.

Finding Details

Finding 2025-004
Part III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS SECTION Federal Agency - United States Department of Education Federal Programs - English Language Acquisition Grants (84.365) Federal Award Years - 2025 State Agency - New York State Department of Education Reference - 2025-004 Missing Claims Auditor Approval - Material Weakness Criteria - New York State requires claims auditor approval prior to payment of expenditures. Condition - During our audit of English Language Acquisition Grants, the claims auditor approval was missing from 1 of 40 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. Repeat Finding - This is a repeat finding of item 2024-004 as reported for the year ended June 30, 2024. Statistical Sampling - The sample was not intended to be, and was not, a statistically valid sample. 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) Comments on the Finding and Recommendation: The District agrees with the finding. The District also agrees with the recommendation. See below for actions taken. (b) Actions Taken: Management will not approve expenditures or sign checks for cash disbursements that have not been approved by the claims auditor. (c) Anticipated Completion Date: Management anticipates this finding will be resolved by June 30, 2026.