FAC Explorer

Audit 411985

FY End
2025-12-31
Total Expended
$1.42M
Findings
2
Programs
3
Organization: Big Apple Institute INC (NY)
Year: 2025 Accepted: 2026-09-24
Auditor: KOTULAK & COMPANY CPA PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1236331 2025-003 Material Weakness Yes I
1236332 2025-003 Material Weakness Yes I

Programs

ALN Program Spent Major Findings
10.555 NATIONAL SCHOOL LUNCH PROGRAM $661,125 Yes 1
10.558 CHILD AND ADULT CARE FOOD PROGRAM $503,414 Yes 0
10.553 SCHOOL BREAKFAST PROGRAM $259,595 Yes 1

Contacts

Name Title Type
S595DJW2MUN5 Alla Zaborskaya Auditee
7183330300 Marina Kosoy-Shushkovsky Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards includes the federal award activity of Big Apple Institute, Inc. under programs of the Federal Government for the year ended December 31, 2025. The information in this 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).
Expenditures reported on the Schedule are reported on the accrual basis of accounting following the cost principles in the Uniform Guidance, wherein certain expenditures are not allowable or are limited as to reimbursement.
The Department of Agriculture Food Program clusters do not provide for indirect costs in the program reimbursement.
Big Apple Institute, Inc. did not use any sub-recipients on their federal awards.

Finding Details

Finding 2025-003
25-03 CFDA 10.553 and 10.555—United States Department of Agriculture, Nutrition Cluster passed through the New York State Dept. of Education, Child Nutrition Administration Condition: Food purchasing for program purposes was not reconciled on a regular and continuous basis through units of measure back to vendor purchase records. While we observed reconciliations for selected periods, the records were not clear enough to reconcile purchases to food consumed with a reasonable degree of precision. Criteria: According to CFR regulations, the purchasing of program food must be reconciled to meal menus and required portion sizes. Cause: Lack of consistent reconciliation of food purchases in relation to the menu requirements. Effect: While no excess costs were charged to the program, the lack of reconciliation represents a deficiency in the relation of program purchases to menu requirements. Perspective: Applicable to the Breakfast and Lunch programs. Auditor Recommendation: Consistent use of the shopping list in conjunction with the number of actual servings as per the menu requirements for the 2 week period. Commodity items and other variations should be thoroughly explained and documented. Reviews of Responsible Officials: Response per corrective action plan on page 25