Finding 571014 (2022-003)

Material Weakness

Requirement

Questioned Costs

Year

2022

Accepted

2025-07-11

Audit: 361969

Organization: Roscoe Central School District (NY)

Auditor: Cooper Arias LLP

AI Summary

Issue: The District failed to submit the required audit for the Schedule of Expenditures of Federal Awards and the Data Collection Form for the year ending June 30, 2022.
Trend: This lack of submission may indicate ongoing compliance issues with federal reporting requirements.
Follow-up: Recommend immediate action to complete and submit the missing documents to avoid potential penalties.

Finding Text

The District did not submit the audit of the Schedule of Expenditures of Federal Awards or the Data Collection Form for the year ended June 30, 2022.

Corrective Action Plan

Management agrees with the finding and acknowledges the incorrect account code was used. The oversight was related to a change of School Business Managers and the error went unnoticed. Jeff Froehlich, School Business Manager has made the correction on February 2, 2024 and going forward the Federal Award has been coded to the correct account. After each deposit, a review is completed to ensure the correct account was utilized.

Other Findings in this Audit

1147456 2022-003

Material Weakness

Programs in Audit

ALN	Program Name	Expenditures
84.184	School Safely National Activities	$833,079
84.027	Special Education Grants to States	$56,362
10.553	School Breakfast Program	$46,670
84.425	Education Stabilization Fund	$32,321
10.559	Summer Food Service Program for Children	$19,219
10.565	Commodity Supplemental Food Program	$9,887
10.555	National School Lunch Program	$9,715
84.424	Student Support and Academic Enrichment Program	$8,403
84.010	Title I Grants to Local Educational Agencies	$2,915
84.367	Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants)	$2,348
84.173	Special Education Preschool Grants	$1,605
10.542	Pandemic Ebt Food Benefits	$601