Finding #2024-005 – Material Weakness and Other Non-Compliance – Procurement. Applicable federal programs: Special Education Grants to States, Assistance Listing # 84.027A, Contract Number: H027A230008, Contract Year: 07/01/23 – 09/30/24, Special Education Preschool Grants, Assistance Listing # 84.173X, Contract Number: H173X210004, Contract Year: 10/01/22 – 09/30/23, Special Education Preschool Grants, Assistance Listing # 84.173A, Contract Number: H173A230004, Contract Year: 07/01/23 – 09/30/24. Recommendation: Reemphasize to personnel the procurement process and adherence to NYOS’ policies and procedures. Planned corrective action: NYOS is restructuring its accounting processes to support monthly financial reporting and reconciliations with all entries in the accounting systems. NYOS will work towards closing and reconciling each month by the 25th of the following month. This full reconciliation will ready NYOS for future audits. Responsible officer: Dr. Mechiel Rozas (Superintendent) and James Dworkin (Interim CFO) Estimated completion date: April 15, 2025.