Finding Text
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.