FAC Explorer

Audit 410825

FY End
2025-08-31
Total Expended
$883,982
Findings
6
Programs
2
Organization: OHR HATORAH MONSEY (NY)
Year: 2025 Accepted: 2026-09-11
Auditor: M KOHN CPA PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1229426 2025-001 Material Weakness Yes N
1229427 2025-002 Material Weakness Yes B
1229428 2025-003 Material Weakness Yes N
1229429 2025-001 Material Weakness Yes N
1229430 2025-002 Material Weakness Yes B
1229431 2025-003 Material Weakness Yes N

Programs

ALN Program Spent Major Findings
10.555 NATIONAL SCHOOL LUNCH PROGRAM $613,686 Yes 3
10.553 SCHOOL BREAKFAST PROGRAM $270,296 Yes 3

Contacts

Name Title Type
SBU7EMBQ19A9 Yisocher Reifer Auditee
8457511110 Moses Kohn Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the “schedule”) includes the federal grant activity of Ohr Hatorah Monsey under programs of the federal government for the year ended August 31, 2025. The information in the schedule is presented in accordance with the requirements of 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 Ohr Hatorah Monsey, it is not intended to and does not present the financial position, changes in net assets or cash flows of Ohr Hatorah Monsey.
Expenditures reported on the schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
Ohr Hatorah Monsey did not provide any federal awards to subrecipients.
Ohr Hatorah Monsey has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2025-001
Criteria:AnSFAmustmaintainaccuratedailyrecordsofmealsserved,bycategory,tosupportamountsclaimedfor reimbursement (7 CFR 210.15(a), 220.7(f)). Condition:Managementcouldnotprovidecompletesupportingdocumentationfordailymealcountsusedtoprepare claims for reimbursement. Cause: Management did not consistently retain point-of-service meal count documentation. Effect: Claims for reimbursement could not be fully supported.
Finding 2025-002
Criteria:Chargestofederalawardsforpersonalservicesmustbesupportedbydocumentationreflectingactualwork performed (2 CFR 200.430). Condition: Payroll costs charged to the program were not supported by adequate time and effort documentation. Cause: Management did not maintain time and effort records for staff paid from the program. Effect: Payroll charges to the program could not be fully supported.
Finding 2025-003
Criteria:AnSFAmustaccountforallrevenuesandexpendituresofitsnon-profitschoolfoodservice,andallfundsmustbeusedonlytooperateandimprovethefoodservice(7CFR210.14(a),210.14(c),210.19(a)(2),220.2, 220.7(e)(1)(i)). Condition:Cashwaswithdrawnfromtheschoolfoodservicebankaccountandhadnotbeenreturnedasofyearend. Cause: Management lacked adequate controls over disbursements from the school food service account. Effect:Fundswithdrawnfromthefoodserviceaccountwerenotavailableforfoodserviceoperationsasofyearend.