Re: 2023-24 Single Audit Response and Corrective Action Plan
The Clarkstown Central School District (the 'District') has received R.S. Abrams' Single Audit report dated March 21, 2025. This document serves as the District's Single Audit Response and Corrective Action Plan.
The Board of Education and the District's Administration extend a thank you to R.S Abrams for their time and effort devoted to the detailed examination of internal controls.
The District accepts the recommendation as noted and has instituted the attached Corrective Action Plan.
The District strongly supports the audit process and welcomes all efforts to ensure that District internal controls are in alignment with best practices. #1 Recommendation: Allowable Cost principles - payroll
"During our current year audit, we noted that although the District ultimately obtained Payroll Certification Forms from the employees funded through these federal funds as per District policy , they did not comply with their written procedures regarding the timeliness of obtaining signed Payroll Certification Forms from employees whose salaries were funded through federal funds."
Corrective Action Plan
The District agrees that in the 2023-24 grant year, the Payroll Certification Forms were not prepared and processed in a timely manner. This was due, in part, to staffing issues being experienced by the Accounting Department. To ensure timely preparation in the future , the District will schedule distribution of certification forms no later than November 30th. Mr. William Molloy, Deputy Treasurer , will compile the information and provide it to Ms. Bridgette Dunmire, Senior Clerk, no later than November 15th. Ms. Dunmire will prepare the forms , based on the data provided, and submit them to Mr. Molloy for review. Certification forms will be distributed electronically by Ms. Dunmire no later than November 30th. This process will be effective beginning with 2024-25 grant year.