FAC Explorer

Audit 4195

FY End
2023-06-30
Total Expended
$5.68M
Findings
20
Programs
6
Organization: Oneida, Herkimer, and Madison Counties Boces (NY)
Year: 2023 Accepted: 2023-11-27
Auditor: West & Company CPAS

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
2432 2023-001 Material Weakness - L
2433 2023-002 Material Weakness - E
2434 2023-001 Material Weakness - L
2435 2023-002 Material Weakness - E
2436 2023-001 Material Weakness - L
2437 2023-002 Material Weakness - E
2438 2023-001 Material Weakness - L
2439 2023-002 Material Weakness - E
2440 2023-001 Material Weakness - L
2441 2023-002 Material Weakness - E
578874 2023-001 Material Weakness - L
578875 2023-002 Material Weakness - E
578876 2023-001 Material Weakness - L
578877 2023-002 Material Weakness - E
578878 2023-001 Material Weakness - L
578879 2023-002 Material Weakness - E
578880 2023-001 Material Weakness - L
578881 2023-002 Material Weakness - E
578882 2023-001 Material Weakness - L
578883 2023-002 Material Weakness - E

Programs

ALN Program Spent Major Findings
10.553 School Breakfast Program $865,271 Yes 2
10.555 National School Lunch Program $641,234 Yes 2
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $527,507 - 0
84.048 Career and Technical Education -- Basic Grants to States $100,607 - 0
84.425 Education Stabilization Fund $1,729 - 0
10.559 Summer Food Service Program for Children $1,000 Yes 2

Contacts

Name Title Type
F2NYCNBK2GJ1 Scott Morris Auditee
3157938566 Amy Pedrick Auditor
No contacts on file

Notes to SEFA

Title: SUBRECIPIENTS Accounting Policies: The accompanying schedule of expenditures of federal awards presents the activity of federal award programs administered by the BOCES, which is described in Note 1 to the BOCES' accompanying financial statements, using the modified accrual basis of accounting. Federal awards that are included in the schedule may be received directly from federal agencies, as well as federal awards that are passed through from other government agencies. The information is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements. Indirect costs may be included in the reported expenditures, to the extent that they are included in the federal financial reports used as the source for the data presented. Certain of the BOCES’ federal award programs have been charged with indirect costs, based upon an established rate applied to overall expenditures. There is no other indirect cost allocation plan in effect. Matching costs (the BOCES’ share of certain program costs) are not included in the reported expenditures. The basis of accounting varies by federal program consistent with the underlying regulations pertaining to each program. The amounts reported as federal expenditures were obtained from the federal financial reports for the applicable program and periods. The amounts reported in these reports are prepared from records maintained for each program, which are reconciled with the BOCES’ financial reporting system. De Minimis Rate Used: N Rate Explanation: Indirect costs may be included in the reported expenditures, to the extent that they are included in the federal financial reports used as the source for the data presented. Certain of the BOCES’ federal award programs have been charged with indirect costs, based upon a 5.5% indirect cost rate calculated by the New York State Education Department. There is no other indirect cost allocation plan in effect. No amounts were provided to subrecipients.
Title: FOOD DISTRIBUTION Accounting Policies: The accompanying schedule of expenditures of federal awards presents the activity of federal award programs administered by the BOCES, which is described in Note 1 to the BOCES' accompanying financial statements, using the modified accrual basis of accounting. Federal awards that are included in the schedule may be received directly from federal agencies, as well as federal awards that are passed through from other government agencies. The information is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements. Indirect costs may be included in the reported expenditures, to the extent that they are included in the federal financial reports used as the source for the data presented. Certain of the BOCES’ federal award programs have been charged with indirect costs, based upon an established rate applied to overall expenditures. There is no other indirect cost allocation plan in effect. Matching costs (the BOCES’ share of certain program costs) are not included in the reported expenditures. The basis of accounting varies by federal program consistent with the underlying regulations pertaining to each program. The amounts reported as federal expenditures were obtained from the federal financial reports for the applicable program and periods. The amounts reported in these reports are prepared from records maintained for each program, which are reconciled with the BOCES’ financial reporting system. De Minimis Rate Used: N Rate Explanation: Indirect costs may be included in the reported expenditures, to the extent that they are included in the federal financial reports used as the source for the data presented. Certain of the BOCES’ federal award programs have been charged with indirect costs, based upon a 5.5% indirect cost rate calculated by the New York State Education Department. There is no other indirect cost allocation plan in effect. Nonmonetary assistance is reported in the schedule at the fair market value of the commodities received and disbursed. At June 30, 2023, the BOCES had food commodities totaling $71,950 in inventory.
Title: CLUSTER PROGRAMS Accounting Policies: The accompanying schedule of expenditures of federal awards presents the activity of federal award programs administered by the BOCES, which is described in Note 1 to the BOCES' accompanying financial statements, using the modified accrual basis of accounting. Federal awards that are included in the schedule may be received directly from federal agencies, as well as federal awards that are passed through from other government agencies. The information is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements. Indirect costs may be included in the reported expenditures, to the extent that they are included in the federal financial reports used as the source for the data presented. Certain of the BOCES’ federal award programs have been charged with indirect costs, based upon an established rate applied to overall expenditures. There is no other indirect cost allocation plan in effect. Matching costs (the BOCES’ share of certain program costs) are not included in the reported expenditures. The basis of accounting varies by federal program consistent with the underlying regulations pertaining to each program. The amounts reported as federal expenditures were obtained from the federal financial reports for the applicable program and periods. The amounts reported in these reports are prepared from records maintained for each program, which are reconciled with the BOCES’ financial reporting system. De Minimis Rate Used: N Rate Explanation: Indirect costs may be included in the reported expenditures, to the extent that they are included in the federal financial reports used as the source for the data presented. Certain of the BOCES’ federal award programs have been charged with indirect costs, based upon a 5.5% indirect cost rate calculated by the New York State Education Department. There is no other indirect cost allocation plan in effect. The following programs are identified by Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards to be part of a cluster programs: Nutrition Cluster Assistance Listing 10.553 School Breakfast Program Assistance Listing 10.555 National School Lunch Program Assistance Listing 10.555 Covid-19 National School Lunch Program, Supply Chain Assistance Assistance Listing 10.559 National Summer Food Service Program

Finding Details

Finding 2023-001
Finding 2023-001 – Reporting Federal Award & Specific Award Identification U.S. Department of Agriculture Passed through the New York State Department of Education Program Name: Child Nutrition Cluster CFDA 10.555 & 10.553 MATERIAL WEAKNESS MATERIAL NONCOMPLIANCE Reporting Criteria The National School Lunch & Breakfast Program requires monthly claims be reported to New York State Child Nutrition Management System (CNMS). These claims are based on the number of meals served during the month and determine the monthly reimbursement to the District. Statement of Condition During the audit, we found that for one month of claims the District did not submit the proper amount of meals for reimbursement. Cause Human error in the input of meals served into the CNMS system. Also, the District does not have any procedures in place to verify that the correct counts are input into CNMS prior to submission. Effect The District received additional federal reimbursement that was not substantiated by actual meals for the month. Questioned Costs None. Context Of the 10 months of claims for the school lunch & breakfast program, we examined 3 and determined that one month’s claims were not submitted properly. There have been no previous instances of non-compliance. This is not a repeat finding. Recommendation We recommend that a secondary review of the manual inputs into the CNMS system is performed by another member of the business office prior to submission to CNMS. View of Responsible Individuals The BOCES acknowledges the error was made, which was the result of booking one month of claims reimbursement. The District will implement quality control procedures that will verify and confirm that monthly meal reimbursements and counts are correct prior to submission to CNMS.
Finding 2023-002
Finding 2023-002 – Eligibility Federal Award & Specific Award Identification U.S. Department of Agriculture Passed through the New York State Department of Education Program Name: Child Nutrition Cluster CFDA 10.555 & 10.553 MATERIAL WEAKNESS MATERIAL NONCOMPLIANCE Eligibility Criteria The National School Lunch & Breakfast Program requires student eligibility be calculated based on household income and size. Statement of Condition During the audit, we found that for one application, which included 3 students, had the incorrect determination of free/reduced/full price meals. Cause Human error in the input of household size in determining the student’s eligibility. Effect Three students received reduced price meals for the school year when instead should have paid full price. Questioned Costs None Context Of the 40 student applications that were tested, one application had the incorrect eligibility determination. There have been no previous instances of non-compliance. This is not a repeat finding. Recommendation We recommend that a secondary review of the eligibility determinations be performed. View of Responsible Individuals The BOCES acknowledges the error was made, which was the result of utilizing the incorrect household size in determining eligibility. The BOCES will implement quality control procedures that will verify the correct parameters are used in calculating eligibility.
Finding 2023-001
Finding 2023-001 – Reporting Federal Award & Specific Award Identification U.S. Department of Agriculture Passed through the New York State Department of Education Program Name: Child Nutrition Cluster CFDA 10.555 & 10.553 MATERIAL WEAKNESS MATERIAL NONCOMPLIANCE Reporting Criteria The National School Lunch & Breakfast Program requires monthly claims be reported to New York State Child Nutrition Management System (CNMS). These claims are based on the number of meals served during the month and determine the monthly reimbursement to the District. Statement of Condition During the audit, we found that for one month of claims the District did not submit the proper amount of meals for reimbursement. Cause Human error in the input of meals served into the CNMS system. Also, the District does not have any procedures in place to verify that the correct counts are input into CNMS prior to submission. Effect The District received additional federal reimbursement that was not substantiated by actual meals for the month. Questioned Costs None. Context Of the 10 months of claims for the school lunch & breakfast program, we examined 3 and determined that one month’s claims were not submitted properly. There have been no previous instances of non-compliance. This is not a repeat finding. Recommendation We recommend that a secondary review of the manual inputs into the CNMS system is performed by another member of the business office prior to submission to CNMS. View of Responsible Individuals The BOCES acknowledges the error was made, which was the result of booking one month of claims reimbursement. The District will implement quality control procedures that will verify and confirm that monthly meal reimbursements and counts are correct prior to submission to CNMS.
Finding 2023-002
Finding 2023-002 – Eligibility Federal Award & Specific Award Identification U.S. Department of Agriculture Passed through the New York State Department of Education Program Name: Child Nutrition Cluster CFDA 10.555 & 10.553 MATERIAL WEAKNESS MATERIAL NONCOMPLIANCE Eligibility Criteria The National School Lunch & Breakfast Program requires student eligibility be calculated based on household income and size. Statement of Condition During the audit, we found that for one application, which included 3 students, had the incorrect determination of free/reduced/full price meals. Cause Human error in the input of household size in determining the student’s eligibility. Effect Three students received reduced price meals for the school year when instead should have paid full price. Questioned Costs None Context Of the 40 student applications that were tested, one application had the incorrect eligibility determination. There have been no previous instances of non-compliance. This is not a repeat finding. Recommendation We recommend that a secondary review of the eligibility determinations be performed. View of Responsible Individuals The BOCES acknowledges the error was made, which was the result of utilizing the incorrect household size in determining eligibility. The BOCES will implement quality control procedures that will verify the correct parameters are used in calculating eligibility.
Finding 2023-001
Finding 2023-001 – Reporting Federal Award & Specific Award Identification U.S. Department of Agriculture Passed through the New York State Department of Education Program Name: Child Nutrition Cluster CFDA 10.555 & 10.553 MATERIAL WEAKNESS MATERIAL NONCOMPLIANCE Reporting Criteria The National School Lunch & Breakfast Program requires monthly claims be reported to New York State Child Nutrition Management System (CNMS). These claims are based on the number of meals served during the month and determine the monthly reimbursement to the District. Statement of Condition During the audit, we found that for one month of claims the District did not submit the proper amount of meals for reimbursement. Cause Human error in the input of meals served into the CNMS system. Also, the District does not have any procedures in place to verify that the correct counts are input into CNMS prior to submission. Effect The District received additional federal reimbursement that was not substantiated by actual meals for the month. Questioned Costs None. Context Of the 10 months of claims for the school lunch & breakfast program, we examined 3 and determined that one month’s claims were not submitted properly. There have been no previous instances of non-compliance. This is not a repeat finding. Recommendation We recommend that a secondary review of the manual inputs into the CNMS system is performed by another member of the business office prior to submission to CNMS. View of Responsible Individuals The BOCES acknowledges the error was made, which was the result of booking one month of claims reimbursement. The District will implement quality control procedures that will verify and confirm that monthly meal reimbursements and counts are correct prior to submission to CNMS.
Finding 2023-002
Finding 2023-002 – Eligibility Federal Award & Specific Award Identification U.S. Department of Agriculture Passed through the New York State Department of Education Program Name: Child Nutrition Cluster CFDA 10.555 & 10.553 MATERIAL WEAKNESS MATERIAL NONCOMPLIANCE Eligibility Criteria The National School Lunch & Breakfast Program requires student eligibility be calculated based on household income and size. Statement of Condition During the audit, we found that for one application, which included 3 students, had the incorrect determination of free/reduced/full price meals. Cause Human error in the input of household size in determining the student’s eligibility. Effect Three students received reduced price meals for the school year when instead should have paid full price. Questioned Costs None Context Of the 40 student applications that were tested, one application had the incorrect eligibility determination. There have been no previous instances of non-compliance. This is not a repeat finding. Recommendation We recommend that a secondary review of the eligibility determinations be performed. View of Responsible Individuals The BOCES acknowledges the error was made, which was the result of utilizing the incorrect household size in determining eligibility. The BOCES will implement quality control procedures that will verify the correct parameters are used in calculating eligibility.
Finding 2023-001
Finding 2023-001 – Reporting Federal Award & Specific Award Identification U.S. Department of Agriculture Passed through the New York State Department of Education Program Name: Child Nutrition Cluster CFDA 10.555 & 10.553 MATERIAL WEAKNESS MATERIAL NONCOMPLIANCE Reporting Criteria The National School Lunch & Breakfast Program requires monthly claims be reported to New York State Child Nutrition Management System (CNMS). These claims are based on the number of meals served during the month and determine the monthly reimbursement to the District. Statement of Condition During the audit, we found that for one month of claims the District did not submit the proper amount of meals for reimbursement. Cause Human error in the input of meals served into the CNMS system. Also, the District does not have any procedures in place to verify that the correct counts are input into CNMS prior to submission. Effect The District received additional federal reimbursement that was not substantiated by actual meals for the month. Questioned Costs None. Context Of the 10 months of claims for the school lunch & breakfast program, we examined 3 and determined that one month’s claims were not submitted properly. There have been no previous instances of non-compliance. This is not a repeat finding. Recommendation We recommend that a secondary review of the manual inputs into the CNMS system is performed by another member of the business office prior to submission to CNMS. View of Responsible Individuals The BOCES acknowledges the error was made, which was the result of booking one month of claims reimbursement. The District will implement quality control procedures that will verify and confirm that monthly meal reimbursements and counts are correct prior to submission to CNMS.
Finding 2023-002
Finding 2023-002 – Eligibility Federal Award & Specific Award Identification U.S. Department of Agriculture Passed through the New York State Department of Education Program Name: Child Nutrition Cluster CFDA 10.555 & 10.553 MATERIAL WEAKNESS MATERIAL NONCOMPLIANCE Eligibility Criteria The National School Lunch & Breakfast Program requires student eligibility be calculated based on household income and size. Statement of Condition During the audit, we found that for one application, which included 3 students, had the incorrect determination of free/reduced/full price meals. Cause Human error in the input of household size in determining the student’s eligibility. Effect Three students received reduced price meals for the school year when instead should have paid full price. Questioned Costs None Context Of the 40 student applications that were tested, one application had the incorrect eligibility determination. There have been no previous instances of non-compliance. This is not a repeat finding. Recommendation We recommend that a secondary review of the eligibility determinations be performed. View of Responsible Individuals The BOCES acknowledges the error was made, which was the result of utilizing the incorrect household size in determining eligibility. The BOCES will implement quality control procedures that will verify the correct parameters are used in calculating eligibility.
Finding 2023-001
Finding 2023-001 – Reporting Federal Award & Specific Award Identification U.S. Department of Agriculture Passed through the New York State Department of Education Program Name: Child Nutrition Cluster CFDA 10.555 & 10.553 MATERIAL WEAKNESS MATERIAL NONCOMPLIANCE Reporting Criteria The National School Lunch & Breakfast Program requires monthly claims be reported to New York State Child Nutrition Management System (CNMS). These claims are based on the number of meals served during the month and determine the monthly reimbursement to the District. Statement of Condition During the audit, we found that for one month of claims the District did not submit the proper amount of meals for reimbursement. Cause Human error in the input of meals served into the CNMS system. Also, the District does not have any procedures in place to verify that the correct counts are input into CNMS prior to submission. Effect The District received additional federal reimbursement that was not substantiated by actual meals for the month. Questioned Costs None. Context Of the 10 months of claims for the school lunch & breakfast program, we examined 3 and determined that one month’s claims were not submitted properly. There have been no previous instances of non-compliance. This is not a repeat finding. Recommendation We recommend that a secondary review of the manual inputs into the CNMS system is performed by another member of the business office prior to submission to CNMS. View of Responsible Individuals The BOCES acknowledges the error was made, which was the result of booking one month of claims reimbursement. The District will implement quality control procedures that will verify and confirm that monthly meal reimbursements and counts are correct prior to submission to CNMS.
Finding 2023-002
Finding 2023-002 – Eligibility Federal Award & Specific Award Identification U.S. Department of Agriculture Passed through the New York State Department of Education Program Name: Child Nutrition Cluster CFDA 10.555 & 10.553 MATERIAL WEAKNESS MATERIAL NONCOMPLIANCE Eligibility Criteria The National School Lunch & Breakfast Program requires student eligibility be calculated based on household income and size. Statement of Condition During the audit, we found that for one application, which included 3 students, had the incorrect determination of free/reduced/full price meals. Cause Human error in the input of household size in determining the student’s eligibility. Effect Three students received reduced price meals for the school year when instead should have paid full price. Questioned Costs None Context Of the 40 student applications that were tested, one application had the incorrect eligibility determination. There have been no previous instances of non-compliance. This is not a repeat finding. Recommendation We recommend that a secondary review of the eligibility determinations be performed. View of Responsible Individuals The BOCES acknowledges the error was made, which was the result of utilizing the incorrect household size in determining eligibility. The BOCES will implement quality control procedures that will verify the correct parameters are used in calculating eligibility.
Finding 2023-001
Finding 2023-001 – Reporting Federal Award & Specific Award Identification U.S. Department of Agriculture Passed through the New York State Department of Education Program Name: Child Nutrition Cluster CFDA 10.555 & 10.553 MATERIAL WEAKNESS MATERIAL NONCOMPLIANCE Reporting Criteria The National School Lunch & Breakfast Program requires monthly claims be reported to New York State Child Nutrition Management System (CNMS). These claims are based on the number of meals served during the month and determine the monthly reimbursement to the District. Statement of Condition During the audit, we found that for one month of claims the District did not submit the proper amount of meals for reimbursement. Cause Human error in the input of meals served into the CNMS system. Also, the District does not have any procedures in place to verify that the correct counts are input into CNMS prior to submission. Effect The District received additional federal reimbursement that was not substantiated by actual meals for the month. Questioned Costs None. Context Of the 10 months of claims for the school lunch & breakfast program, we examined 3 and determined that one month’s claims were not submitted properly. There have been no previous instances of non-compliance. This is not a repeat finding. Recommendation We recommend that a secondary review of the manual inputs into the CNMS system is performed by another member of the business office prior to submission to CNMS. View of Responsible Individuals The BOCES acknowledges the error was made, which was the result of booking one month of claims reimbursement. The District will implement quality control procedures that will verify and confirm that monthly meal reimbursements and counts are correct prior to submission to CNMS.
Finding 2023-002
Finding 2023-002 – Eligibility Federal Award & Specific Award Identification U.S. Department of Agriculture Passed through the New York State Department of Education Program Name: Child Nutrition Cluster CFDA 10.555 & 10.553 MATERIAL WEAKNESS MATERIAL NONCOMPLIANCE Eligibility Criteria The National School Lunch & Breakfast Program requires student eligibility be calculated based on household income and size. Statement of Condition During the audit, we found that for one application, which included 3 students, had the incorrect determination of free/reduced/full price meals. Cause Human error in the input of household size in determining the student’s eligibility. Effect Three students received reduced price meals for the school year when instead should have paid full price. Questioned Costs None Context Of the 40 student applications that were tested, one application had the incorrect eligibility determination. There have been no previous instances of non-compliance. This is not a repeat finding. Recommendation We recommend that a secondary review of the eligibility determinations be performed. View of Responsible Individuals The BOCES acknowledges the error was made, which was the result of utilizing the incorrect household size in determining eligibility. The BOCES will implement quality control procedures that will verify the correct parameters are used in calculating eligibility.
Finding 2023-001
Finding 2023-001 – Reporting Federal Award & Specific Award Identification U.S. Department of Agriculture Passed through the New York State Department of Education Program Name: Child Nutrition Cluster CFDA 10.555 & 10.553 MATERIAL WEAKNESS MATERIAL NONCOMPLIANCE Reporting Criteria The National School Lunch & Breakfast Program requires monthly claims be reported to New York State Child Nutrition Management System (CNMS). These claims are based on the number of meals served during the month and determine the monthly reimbursement to the District. Statement of Condition During the audit, we found that for one month of claims the District did not submit the proper amount of meals for reimbursement. Cause Human error in the input of meals served into the CNMS system. Also, the District does not have any procedures in place to verify that the correct counts are input into CNMS prior to submission. Effect The District received additional federal reimbursement that was not substantiated by actual meals for the month. Questioned Costs None. Context Of the 10 months of claims for the school lunch & breakfast program, we examined 3 and determined that one month’s claims were not submitted properly. There have been no previous instances of non-compliance. This is not a repeat finding. Recommendation We recommend that a secondary review of the manual inputs into the CNMS system is performed by another member of the business office prior to submission to CNMS. View of Responsible Individuals The BOCES acknowledges the error was made, which was the result of booking one month of claims reimbursement. The District will implement quality control procedures that will verify and confirm that monthly meal reimbursements and counts are correct prior to submission to CNMS.
Finding 2023-002
Finding 2023-002 – Eligibility Federal Award & Specific Award Identification U.S. Department of Agriculture Passed through the New York State Department of Education Program Name: Child Nutrition Cluster CFDA 10.555 & 10.553 MATERIAL WEAKNESS MATERIAL NONCOMPLIANCE Eligibility Criteria The National School Lunch & Breakfast Program requires student eligibility be calculated based on household income and size. Statement of Condition During the audit, we found that for one application, which included 3 students, had the incorrect determination of free/reduced/full price meals. Cause Human error in the input of household size in determining the student’s eligibility. Effect Three students received reduced price meals for the school year when instead should have paid full price. Questioned Costs None Context Of the 40 student applications that were tested, one application had the incorrect eligibility determination. There have been no previous instances of non-compliance. This is not a repeat finding. Recommendation We recommend that a secondary review of the eligibility determinations be performed. View of Responsible Individuals The BOCES acknowledges the error was made, which was the result of utilizing the incorrect household size in determining eligibility. The BOCES will implement quality control procedures that will verify the correct parameters are used in calculating eligibility.
Finding 2023-001
Finding 2023-001 – Reporting Federal Award & Specific Award Identification U.S. Department of Agriculture Passed through the New York State Department of Education Program Name: Child Nutrition Cluster CFDA 10.555 & 10.553 MATERIAL WEAKNESS MATERIAL NONCOMPLIANCE Reporting Criteria The National School Lunch & Breakfast Program requires monthly claims be reported to New York State Child Nutrition Management System (CNMS). These claims are based on the number of meals served during the month and determine the monthly reimbursement to the District. Statement of Condition During the audit, we found that for one month of claims the District did not submit the proper amount of meals for reimbursement. Cause Human error in the input of meals served into the CNMS system. Also, the District does not have any procedures in place to verify that the correct counts are input into CNMS prior to submission. Effect The District received additional federal reimbursement that was not substantiated by actual meals for the month. Questioned Costs None. Context Of the 10 months of claims for the school lunch & breakfast program, we examined 3 and determined that one month’s claims were not submitted properly. There have been no previous instances of non-compliance. This is not a repeat finding. Recommendation We recommend that a secondary review of the manual inputs into the CNMS system is performed by another member of the business office prior to submission to CNMS. View of Responsible Individuals The BOCES acknowledges the error was made, which was the result of booking one month of claims reimbursement. The District will implement quality control procedures that will verify and confirm that monthly meal reimbursements and counts are correct prior to submission to CNMS.
Finding 2023-002
Finding 2023-002 – Eligibility Federal Award & Specific Award Identification U.S. Department of Agriculture Passed through the New York State Department of Education Program Name: Child Nutrition Cluster CFDA 10.555 & 10.553 MATERIAL WEAKNESS MATERIAL NONCOMPLIANCE Eligibility Criteria The National School Lunch & Breakfast Program requires student eligibility be calculated based on household income and size. Statement of Condition During the audit, we found that for one application, which included 3 students, had the incorrect determination of free/reduced/full price meals. Cause Human error in the input of household size in determining the student’s eligibility. Effect Three students received reduced price meals for the school year when instead should have paid full price. Questioned Costs None Context Of the 40 student applications that were tested, one application had the incorrect eligibility determination. There have been no previous instances of non-compliance. This is not a repeat finding. Recommendation We recommend that a secondary review of the eligibility determinations be performed. View of Responsible Individuals The BOCES acknowledges the error was made, which was the result of utilizing the incorrect household size in determining eligibility. The BOCES will implement quality control procedures that will verify the correct parameters are used in calculating eligibility.
Finding 2023-001
Finding 2023-001 – Reporting Federal Award & Specific Award Identification U.S. Department of Agriculture Passed through the New York State Department of Education Program Name: Child Nutrition Cluster CFDA 10.555 & 10.553 MATERIAL WEAKNESS MATERIAL NONCOMPLIANCE Reporting Criteria The National School Lunch & Breakfast Program requires monthly claims be reported to New York State Child Nutrition Management System (CNMS). These claims are based on the number of meals served during the month and determine the monthly reimbursement to the District. Statement of Condition During the audit, we found that for one month of claims the District did not submit the proper amount of meals for reimbursement. Cause Human error in the input of meals served into the CNMS system. Also, the District does not have any procedures in place to verify that the correct counts are input into CNMS prior to submission. Effect The District received additional federal reimbursement that was not substantiated by actual meals for the month. Questioned Costs None. Context Of the 10 months of claims for the school lunch & breakfast program, we examined 3 and determined that one month’s claims were not submitted properly. There have been no previous instances of non-compliance. This is not a repeat finding. Recommendation We recommend that a secondary review of the manual inputs into the CNMS system is performed by another member of the business office prior to submission to CNMS. View of Responsible Individuals The BOCES acknowledges the error was made, which was the result of booking one month of claims reimbursement. The District will implement quality control procedures that will verify and confirm that monthly meal reimbursements and counts are correct prior to submission to CNMS.
Finding 2023-002
Finding 2023-002 – Eligibility Federal Award & Specific Award Identification U.S. Department of Agriculture Passed through the New York State Department of Education Program Name: Child Nutrition Cluster CFDA 10.555 & 10.553 MATERIAL WEAKNESS MATERIAL NONCOMPLIANCE Eligibility Criteria The National School Lunch & Breakfast Program requires student eligibility be calculated based on household income and size. Statement of Condition During the audit, we found that for one application, which included 3 students, had the incorrect determination of free/reduced/full price meals. Cause Human error in the input of household size in determining the student’s eligibility. Effect Three students received reduced price meals for the school year when instead should have paid full price. Questioned Costs None Context Of the 40 student applications that were tested, one application had the incorrect eligibility determination. There have been no previous instances of non-compliance. This is not a repeat finding. Recommendation We recommend that a secondary review of the eligibility determinations be performed. View of Responsible Individuals The BOCES acknowledges the error was made, which was the result of utilizing the incorrect household size in determining eligibility. The BOCES will implement quality control procedures that will verify the correct parameters are used in calculating eligibility.
Finding 2023-001
Finding 2023-001 – Reporting Federal Award & Specific Award Identification U.S. Department of Agriculture Passed through the New York State Department of Education Program Name: Child Nutrition Cluster CFDA 10.555 & 10.553 MATERIAL WEAKNESS MATERIAL NONCOMPLIANCE Reporting Criteria The National School Lunch & Breakfast Program requires monthly claims be reported to New York State Child Nutrition Management System (CNMS). These claims are based on the number of meals served during the month and determine the monthly reimbursement to the District. Statement of Condition During the audit, we found that for one month of claims the District did not submit the proper amount of meals for reimbursement. Cause Human error in the input of meals served into the CNMS system. Also, the District does not have any procedures in place to verify that the correct counts are input into CNMS prior to submission. Effect The District received additional federal reimbursement that was not substantiated by actual meals for the month. Questioned Costs None. Context Of the 10 months of claims for the school lunch & breakfast program, we examined 3 and determined that one month’s claims were not submitted properly. There have been no previous instances of non-compliance. This is not a repeat finding. Recommendation We recommend that a secondary review of the manual inputs into the CNMS system is performed by another member of the business office prior to submission to CNMS. View of Responsible Individuals The BOCES acknowledges the error was made, which was the result of booking one month of claims reimbursement. The District will implement quality control procedures that will verify and confirm that monthly meal reimbursements and counts are correct prior to submission to CNMS.
Finding 2023-002
Finding 2023-002 – Eligibility Federal Award & Specific Award Identification U.S. Department of Agriculture Passed through the New York State Department of Education Program Name: Child Nutrition Cluster CFDA 10.555 & 10.553 MATERIAL WEAKNESS MATERIAL NONCOMPLIANCE Eligibility Criteria The National School Lunch & Breakfast Program requires student eligibility be calculated based on household income and size. Statement of Condition During the audit, we found that for one application, which included 3 students, had the incorrect determination of free/reduced/full price meals. Cause Human error in the input of household size in determining the student’s eligibility. Effect Three students received reduced price meals for the school year when instead should have paid full price. Questioned Costs None Context Of the 40 student applications that were tested, one application had the incorrect eligibility determination. There have been no previous instances of non-compliance. This is not a repeat finding. Recommendation We recommend that a secondary review of the eligibility determinations be performed. View of Responsible Individuals The BOCES acknowledges the error was made, which was the result of utilizing the incorrect household size in determining eligibility. The BOCES will implement quality control procedures that will verify the correct parameters are used in calculating eligibility.