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Audit 5706

FY End
2023-06-30
Total Expended
$2.47M
Findings
16
Programs
9
Organization: Marcellus Central School District (NY)
Year: 2023 Accepted: 2023-12-07
Auditor: Grossman St Amour CPAS PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
3657 2023-001 Significant Deficiency - A
3658 2023-001 Significant Deficiency - A
3659 2023-001 Significant Deficiency - A
3660 2023-001 Significant Deficiency - A
3661 2023-001 Significant Deficiency - A
3662 2023-001 Significant Deficiency - A
3663 2023-001 Significant Deficiency - A
3664 2023-001 Significant Deficiency - A
580099 2023-001 Significant Deficiency - A
580100 2023-001 Significant Deficiency - A
580101 2023-001 Significant Deficiency - A
580102 2023-001 Significant Deficiency - A
580103 2023-001 Significant Deficiency - A
580104 2023-001 Significant Deficiency - A
580105 2023-001 Significant Deficiency - A
580106 2023-001 Significant Deficiency - A

Programs

ALN Program Spent Major Findings
84.010 Title I Grants to Local Educational Agencies $206,094 - 0
84.367 Improving Teacher Quality State Grants $72,662 - 0
10.555 National School Lunch Program $43,620 - 0
10.553 School Breakfast Program $30,986 - 0
84.027 Special Education_grants to States $27,259 - 0
84.173 Special Education_preschool Grants $20,508 - 0
84.425 Education Stabilization Fund $3,393 Yes 1
10.649 Pandemic Ebt Administrative Costs $1,884 - 0
84.424 Student Support and Academic Enrichment Program $1,360 - 0

Contacts

Name Title Type
V8GQLS73PNE4 Anthony Sonnacchio Auditee
3156736001 Michael Lisson Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: The accompanying schedule of expenditures of federal awards is a summary of the activity of Marcellus Central School District's federal award programs and presents transactions that are included in the financial statements of the District presented on the modified accrual basis of accounting, as required by accounting principles generally accepted in the United States of America. 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. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate The accompanying schedule of expenditures of federal awards presents the activity of federal award programs administered by the Marcellus Central Free School District, which is described in Note 1 to the District’s 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 in this schedule 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 (Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements. CFDA numbers and pass-through numbers are provided, when available.
Title: Indirect Cost Rate Accounting Policies: The accompanying schedule of expenditures of federal awards is a summary of the activity of Marcellus Central School District's federal award programs and presents transactions that are included in the financial statements of the District presented on the modified accrual basis of accounting, as required by accounting principles generally accepted in the United States of America. 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. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate Indirect costs are included in the reported expenditures to the extent they are included in the federal financial reports used as the source for the data provided. Marcellus Central School District has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
Title: Food Distribution Accounting Policies: The accompanying schedule of expenditures of federal awards is a summary of the activity of Marcellus Central School District's federal award programs and presents transactions that are included in the financial statements of the District presented on the modified accrual basis of accounting, as required by accounting principles generally accepted in the United States of America. 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. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate The District is the recipient of a federal award program that does not result in cash receipts or disbursements. The District was granted approximately $43,600 of commodities under the National School Lunch Program (CFDA 10.555).

Finding Details

Finding 2023-001
Condition: During testing of accounts payable, it was determined that approximately $1.1 million of capital expenditures were paid subsequent to June 30 related to services performed in the 2022‐2023 school year, but were inadvertently excluded from accounts payable. The understatement was primarily the result of the transition of OCM BOCES taking over the accounts payable process. Criteria: As the District presents financial information on the accrual basis of accounting, General Accepted Accounting Principles (GAAP) require the accrual of expenditures for services performed or goods delivered prior to year‐end. Cause: This error was due to a transition to OCM BOCES taking over the accounts payable process in July 2023 and invoices were not marked by the District as relating to fiscal year 2023. Effect: A review of capital expenditures paid subsequent to June 30, 2023 resulted in an additional accrual of approximately $1,100,000. Recommendation: We recommend the District communicate with OCM BOCES regarding invoices that pertain to work conducted within the fiscal year to ensure that all expenditures are accrued in accounts payable at year‐end. Views of Responsible Official and Planned Corrective Actions: The District agrees with this finding and will strengthen procedures to identify and label claims with the appropriate fiscal year from which pertain to. The District will communicate with OCM BOCES regarding invoices that pertain to work conducted within the fiscal year to ensure that all expenditures are accrued in accounts payable at year‐end.
Finding 2023-001
Condition: During testing of accounts payable, it was determined that approximately $1.1 million of capital expenditures were paid subsequent to June 30 related to services performed in the 2022‐2023 school year, but were inadvertently excluded from accounts payable. The understatement was primarily the result of the transition of OCM BOCES taking over the accounts payable process. Criteria: As the District presents financial information on the accrual basis of accounting, General Accepted Accounting Principles (GAAP) require the accrual of expenditures for services performed or goods delivered prior to year‐end. Cause: This error was due to a transition to OCM BOCES taking over the accounts payable process in July 2023 and invoices were not marked by the District as relating to fiscal year 2023. Effect: A review of capital expenditures paid subsequent to June 30, 2023 resulted in an additional accrual of approximately $1,100,000. Recommendation: We recommend the District communicate with OCM BOCES regarding invoices that pertain to work conducted within the fiscal year to ensure that all expenditures are accrued in accounts payable at year‐end. Views of Responsible Official and Planned Corrective Actions: The District agrees with this finding and will strengthen procedures to identify and label claims with the appropriate fiscal year from which pertain to. The District will communicate with OCM BOCES regarding invoices that pertain to work conducted within the fiscal year to ensure that all expenditures are accrued in accounts payable at year‐end.
Finding 2023-001
Condition: During testing of accounts payable, it was determined that approximately $1.1 million of capital expenditures were paid subsequent to June 30 related to services performed in the 2022‐2023 school year, but were inadvertently excluded from accounts payable. The understatement was primarily the result of the transition of OCM BOCES taking over the accounts payable process. Criteria: As the District presents financial information on the accrual basis of accounting, General Accepted Accounting Principles (GAAP) require the accrual of expenditures for services performed or goods delivered prior to year‐end. Cause: This error was due to a transition to OCM BOCES taking over the accounts payable process in July 2023 and invoices were not marked by the District as relating to fiscal year 2023. Effect: A review of capital expenditures paid subsequent to June 30, 2023 resulted in an additional accrual of approximately $1,100,000. Recommendation: We recommend the District communicate with OCM BOCES regarding invoices that pertain to work conducted within the fiscal year to ensure that all expenditures are accrued in accounts payable at year‐end. Views of Responsible Official and Planned Corrective Actions: The District agrees with this finding and will strengthen procedures to identify and label claims with the appropriate fiscal year from which pertain to. The District will communicate with OCM BOCES regarding invoices that pertain to work conducted within the fiscal year to ensure that all expenditures are accrued in accounts payable at year‐end.
Finding 2023-001
Condition: During testing of accounts payable, it was determined that approximately $1.1 million of capital expenditures were paid subsequent to June 30 related to services performed in the 2022‐2023 school year, but were inadvertently excluded from accounts payable. The understatement was primarily the result of the transition of OCM BOCES taking over the accounts payable process. Criteria: As the District presents financial information on the accrual basis of accounting, General Accepted Accounting Principles (GAAP) require the accrual of expenditures for services performed or goods delivered prior to year‐end. Cause: This error was due to a transition to OCM BOCES taking over the accounts payable process in July 2023 and invoices were not marked by the District as relating to fiscal year 2023. Effect: A review of capital expenditures paid subsequent to June 30, 2023 resulted in an additional accrual of approximately $1,100,000. Recommendation: We recommend the District communicate with OCM BOCES regarding invoices that pertain to work conducted within the fiscal year to ensure that all expenditures are accrued in accounts payable at year‐end. Views of Responsible Official and Planned Corrective Actions: The District agrees with this finding and will strengthen procedures to identify and label claims with the appropriate fiscal year from which pertain to. The District will communicate with OCM BOCES regarding invoices that pertain to work conducted within the fiscal year to ensure that all expenditures are accrued in accounts payable at year‐end.
Finding 2023-001
Condition: During testing of accounts payable, it was determined that approximately $1.1 million of capital expenditures were paid subsequent to June 30 related to services performed in the 2022‐2023 school year, but were inadvertently excluded from accounts payable. The understatement was primarily the result of the transition of OCM BOCES taking over the accounts payable process. Criteria: As the District presents financial information on the accrual basis of accounting, General Accepted Accounting Principles (GAAP) require the accrual of expenditures for services performed or goods delivered prior to year‐end. Cause: This error was due to a transition to OCM BOCES taking over the accounts payable process in July 2023 and invoices were not marked by the District as relating to fiscal year 2023. Effect: A review of capital expenditures paid subsequent to June 30, 2023 resulted in an additional accrual of approximately $1,100,000. Recommendation: We recommend the District communicate with OCM BOCES regarding invoices that pertain to work conducted within the fiscal year to ensure that all expenditures are accrued in accounts payable at year‐end. Views of Responsible Official and Planned Corrective Actions: The District agrees with this finding and will strengthen procedures to identify and label claims with the appropriate fiscal year from which pertain to. The District will communicate with OCM BOCES regarding invoices that pertain to work conducted within the fiscal year to ensure that all expenditures are accrued in accounts payable at year‐end.
Finding 2023-001
Condition: During testing of accounts payable, it was determined that approximately $1.1 million of capital expenditures were paid subsequent to June 30 related to services performed in the 2022‐2023 school year, but were inadvertently excluded from accounts payable. The understatement was primarily the result of the transition of OCM BOCES taking over the accounts payable process. Criteria: As the District presents financial information on the accrual basis of accounting, General Accepted Accounting Principles (GAAP) require the accrual of expenditures for services performed or goods delivered prior to year‐end. Cause: This error was due to a transition to OCM BOCES taking over the accounts payable process in July 2023 and invoices were not marked by the District as relating to fiscal year 2023. Effect: A review of capital expenditures paid subsequent to June 30, 2023 resulted in an additional accrual of approximately $1,100,000. Recommendation: We recommend the District communicate with OCM BOCES regarding invoices that pertain to work conducted within the fiscal year to ensure that all expenditures are accrued in accounts payable at year‐end. Views of Responsible Official and Planned Corrective Actions: The District agrees with this finding and will strengthen procedures to identify and label claims with the appropriate fiscal year from which pertain to. The District will communicate with OCM BOCES regarding invoices that pertain to work conducted within the fiscal year to ensure that all expenditures are accrued in accounts payable at year‐end.
Finding 2023-001
Condition: During testing of accounts payable, it was determined that approximately $1.1 million of capital expenditures were paid subsequent to June 30 related to services performed in the 2022‐2023 school year, but were inadvertently excluded from accounts payable. The understatement was primarily the result of the transition of OCM BOCES taking over the accounts payable process. Criteria: As the District presents financial information on the accrual basis of accounting, General Accepted Accounting Principles (GAAP) require the accrual of expenditures for services performed or goods delivered prior to year‐end. Cause: This error was due to a transition to OCM BOCES taking over the accounts payable process in July 2023 and invoices were not marked by the District as relating to fiscal year 2023. Effect: A review of capital expenditures paid subsequent to June 30, 2023 resulted in an additional accrual of approximately $1,100,000. Recommendation: We recommend the District communicate with OCM BOCES regarding invoices that pertain to work conducted within the fiscal year to ensure that all expenditures are accrued in accounts payable at year‐end. Views of Responsible Official and Planned Corrective Actions: The District agrees with this finding and will strengthen procedures to identify and label claims with the appropriate fiscal year from which pertain to. The District will communicate with OCM BOCES regarding invoices that pertain to work conducted within the fiscal year to ensure that all expenditures are accrued in accounts payable at year‐end.
Finding 2023-001
Condition: During testing of accounts payable, it was determined that approximately $1.1 million of capital expenditures were paid subsequent to June 30 related to services performed in the 2022‐2023 school year, but were inadvertently excluded from accounts payable. The understatement was primarily the result of the transition of OCM BOCES taking over the accounts payable process. Criteria: As the District presents financial information on the accrual basis of accounting, General Accepted Accounting Principles (GAAP) require the accrual of expenditures for services performed or goods delivered prior to year‐end. Cause: This error was due to a transition to OCM BOCES taking over the accounts payable process in July 2023 and invoices were not marked by the District as relating to fiscal year 2023. Effect: A review of capital expenditures paid subsequent to June 30, 2023 resulted in an additional accrual of approximately $1,100,000. Recommendation: We recommend the District communicate with OCM BOCES regarding invoices that pertain to work conducted within the fiscal year to ensure that all expenditures are accrued in accounts payable at year‐end. Views of Responsible Official and Planned Corrective Actions: The District agrees with this finding and will strengthen procedures to identify and label claims with the appropriate fiscal year from which pertain to. The District will communicate with OCM BOCES regarding invoices that pertain to work conducted within the fiscal year to ensure that all expenditures are accrued in accounts payable at year‐end.
Finding 2023-001
Condition: During testing of accounts payable, it was determined that approximately $1.1 million of capital expenditures were paid subsequent to June 30 related to services performed in the 2022‐2023 school year, but were inadvertently excluded from accounts payable. The understatement was primarily the result of the transition of OCM BOCES taking over the accounts payable process. Criteria: As the District presents financial information on the accrual basis of accounting, General Accepted Accounting Principles (GAAP) require the accrual of expenditures for services performed or goods delivered prior to year‐end. Cause: This error was due to a transition to OCM BOCES taking over the accounts payable process in July 2023 and invoices were not marked by the District as relating to fiscal year 2023. Effect: A review of capital expenditures paid subsequent to June 30, 2023 resulted in an additional accrual of approximately $1,100,000. Recommendation: We recommend the District communicate with OCM BOCES regarding invoices that pertain to work conducted within the fiscal year to ensure that all expenditures are accrued in accounts payable at year‐end. Views of Responsible Official and Planned Corrective Actions: The District agrees with this finding and will strengthen procedures to identify and label claims with the appropriate fiscal year from which pertain to. The District will communicate with OCM BOCES regarding invoices that pertain to work conducted within the fiscal year to ensure that all expenditures are accrued in accounts payable at year‐end.
Finding 2023-001
Condition: During testing of accounts payable, it was determined that approximately $1.1 million of capital expenditures were paid subsequent to June 30 related to services performed in the 2022‐2023 school year, but were inadvertently excluded from accounts payable. The understatement was primarily the result of the transition of OCM BOCES taking over the accounts payable process. Criteria: As the District presents financial information on the accrual basis of accounting, General Accepted Accounting Principles (GAAP) require the accrual of expenditures for services performed or goods delivered prior to year‐end. Cause: This error was due to a transition to OCM BOCES taking over the accounts payable process in July 2023 and invoices were not marked by the District as relating to fiscal year 2023. Effect: A review of capital expenditures paid subsequent to June 30, 2023 resulted in an additional accrual of approximately $1,100,000. Recommendation: We recommend the District communicate with OCM BOCES regarding invoices that pertain to work conducted within the fiscal year to ensure that all expenditures are accrued in accounts payable at year‐end. Views of Responsible Official and Planned Corrective Actions: The District agrees with this finding and will strengthen procedures to identify and label claims with the appropriate fiscal year from which pertain to. The District will communicate with OCM BOCES regarding invoices that pertain to work conducted within the fiscal year to ensure that all expenditures are accrued in accounts payable at year‐end.
Finding 2023-001
Condition: During testing of accounts payable, it was determined that approximately $1.1 million of capital expenditures were paid subsequent to June 30 related to services performed in the 2022‐2023 school year, but were inadvertently excluded from accounts payable. The understatement was primarily the result of the transition of OCM BOCES taking over the accounts payable process. Criteria: As the District presents financial information on the accrual basis of accounting, General Accepted Accounting Principles (GAAP) require the accrual of expenditures for services performed or goods delivered prior to year‐end. Cause: This error was due to a transition to OCM BOCES taking over the accounts payable process in July 2023 and invoices were not marked by the District as relating to fiscal year 2023. Effect: A review of capital expenditures paid subsequent to June 30, 2023 resulted in an additional accrual of approximately $1,100,000. Recommendation: We recommend the District communicate with OCM BOCES regarding invoices that pertain to work conducted within the fiscal year to ensure that all expenditures are accrued in accounts payable at year‐end. Views of Responsible Official and Planned Corrective Actions: The District agrees with this finding and will strengthen procedures to identify and label claims with the appropriate fiscal year from which pertain to. The District will communicate with OCM BOCES regarding invoices that pertain to work conducted within the fiscal year to ensure that all expenditures are accrued in accounts payable at year‐end.
Finding 2023-001
Condition: During testing of accounts payable, it was determined that approximately $1.1 million of capital expenditures were paid subsequent to June 30 related to services performed in the 2022‐2023 school year, but were inadvertently excluded from accounts payable. The understatement was primarily the result of the transition of OCM BOCES taking over the accounts payable process. Criteria: As the District presents financial information on the accrual basis of accounting, General Accepted Accounting Principles (GAAP) require the accrual of expenditures for services performed or goods delivered prior to year‐end. Cause: This error was due to a transition to OCM BOCES taking over the accounts payable process in July 2023 and invoices were not marked by the District as relating to fiscal year 2023. Effect: A review of capital expenditures paid subsequent to June 30, 2023 resulted in an additional accrual of approximately $1,100,000. Recommendation: We recommend the District communicate with OCM BOCES regarding invoices that pertain to work conducted within the fiscal year to ensure that all expenditures are accrued in accounts payable at year‐end. Views of Responsible Official and Planned Corrective Actions: The District agrees with this finding and will strengthen procedures to identify and label claims with the appropriate fiscal year from which pertain to. The District will communicate with OCM BOCES regarding invoices that pertain to work conducted within the fiscal year to ensure that all expenditures are accrued in accounts payable at year‐end.
Finding 2023-001
Condition: During testing of accounts payable, it was determined that approximately $1.1 million of capital expenditures were paid subsequent to June 30 related to services performed in the 2022‐2023 school year, but were inadvertently excluded from accounts payable. The understatement was primarily the result of the transition of OCM BOCES taking over the accounts payable process. Criteria: As the District presents financial information on the accrual basis of accounting, General Accepted Accounting Principles (GAAP) require the accrual of expenditures for services performed or goods delivered prior to year‐end. Cause: This error was due to a transition to OCM BOCES taking over the accounts payable process in July 2023 and invoices were not marked by the District as relating to fiscal year 2023. Effect: A review of capital expenditures paid subsequent to June 30, 2023 resulted in an additional accrual of approximately $1,100,000. Recommendation: We recommend the District communicate with OCM BOCES regarding invoices that pertain to work conducted within the fiscal year to ensure that all expenditures are accrued in accounts payable at year‐end. Views of Responsible Official and Planned Corrective Actions: The District agrees with this finding and will strengthen procedures to identify and label claims with the appropriate fiscal year from which pertain to. The District will communicate with OCM BOCES regarding invoices that pertain to work conducted within the fiscal year to ensure that all expenditures are accrued in accounts payable at year‐end.
Finding 2023-001
Condition: During testing of accounts payable, it was determined that approximately $1.1 million of capital expenditures were paid subsequent to June 30 related to services performed in the 2022‐2023 school year, but were inadvertently excluded from accounts payable. The understatement was primarily the result of the transition of OCM BOCES taking over the accounts payable process. Criteria: As the District presents financial information on the accrual basis of accounting, General Accepted Accounting Principles (GAAP) require the accrual of expenditures for services performed or goods delivered prior to year‐end. Cause: This error was due to a transition to OCM BOCES taking over the accounts payable process in July 2023 and invoices were not marked by the District as relating to fiscal year 2023. Effect: A review of capital expenditures paid subsequent to June 30, 2023 resulted in an additional accrual of approximately $1,100,000. Recommendation: We recommend the District communicate with OCM BOCES regarding invoices that pertain to work conducted within the fiscal year to ensure that all expenditures are accrued in accounts payable at year‐end. Views of Responsible Official and Planned Corrective Actions: The District agrees with this finding and will strengthen procedures to identify and label claims with the appropriate fiscal year from which pertain to. The District will communicate with OCM BOCES regarding invoices that pertain to work conducted within the fiscal year to ensure that all expenditures are accrued in accounts payable at year‐end.
Finding 2023-001
Condition: During testing of accounts payable, it was determined that approximately $1.1 million of capital expenditures were paid subsequent to June 30 related to services performed in the 2022‐2023 school year, but were inadvertently excluded from accounts payable. The understatement was primarily the result of the transition of OCM BOCES taking over the accounts payable process. Criteria: As the District presents financial information on the accrual basis of accounting, General Accepted Accounting Principles (GAAP) require the accrual of expenditures for services performed or goods delivered prior to year‐end. Cause: This error was due to a transition to OCM BOCES taking over the accounts payable process in July 2023 and invoices were not marked by the District as relating to fiscal year 2023. Effect: A review of capital expenditures paid subsequent to June 30, 2023 resulted in an additional accrual of approximately $1,100,000. Recommendation: We recommend the District communicate with OCM BOCES regarding invoices that pertain to work conducted within the fiscal year to ensure that all expenditures are accrued in accounts payable at year‐end. Views of Responsible Official and Planned Corrective Actions: The District agrees with this finding and will strengthen procedures to identify and label claims with the appropriate fiscal year from which pertain to. The District will communicate with OCM BOCES regarding invoices that pertain to work conducted within the fiscal year to ensure that all expenditures are accrued in accounts payable at year‐end.
Finding 2023-001
Condition: During testing of accounts payable, it was determined that approximately $1.1 million of capital expenditures were paid subsequent to June 30 related to services performed in the 2022‐2023 school year, but were inadvertently excluded from accounts payable. The understatement was primarily the result of the transition of OCM BOCES taking over the accounts payable process. Criteria: As the District presents financial information on the accrual basis of accounting, General Accepted Accounting Principles (GAAP) require the accrual of expenditures for services performed or goods delivered prior to year‐end. Cause: This error was due to a transition to OCM BOCES taking over the accounts payable process in July 2023 and invoices were not marked by the District as relating to fiscal year 2023. Effect: A review of capital expenditures paid subsequent to June 30, 2023 resulted in an additional accrual of approximately $1,100,000. Recommendation: We recommend the District communicate with OCM BOCES regarding invoices that pertain to work conducted within the fiscal year to ensure that all expenditures are accrued in accounts payable at year‐end. Views of Responsible Official and Planned Corrective Actions: The District agrees with this finding and will strengthen procedures to identify and label claims with the appropriate fiscal year from which pertain to. The District will communicate with OCM BOCES regarding invoices that pertain to work conducted within the fiscal year to ensure that all expenditures are accrued in accounts payable at year‐end.