East Islip Union Free School District officials heard a presentation from external auditors on the district's financial statements and federal grant compliance during the board's Oct. 23 meeting.

John Costello, engagement partner with EFPR Group, told the board the audit team performed a risk assessment, tested internal controls and "based on those tests" issued opinions on the district's financial statements, the federal single-audit and extracurricular activity funds. Costello said, "we have issued a modified opinion on the following reports: basic financial statements, the federal grant compliance audit or single audit, and the extra classroom activity funds." He later said the major federal program tested was the special education cluster (IDEA).

Costello also reported no material weaknesses, significant deficiencies or instances of noncompliance related to the district's internal control over financial reporting and uniform guidance for major federal programs. "There were no material weaknesses, deficiencies, or noncompliance findings related to the major federal programs," he said.

A board member thanked EFPR Group and commended the business office staff; the board speaker noted there were no audit adjusting entries requested by the auditors. The board's audit committee had met on Sept. 30 and recommended acceptance of the financial audit and internal control reports. The board discussion did not show in the transcript any additional conditions attached to that recommendation.

District staff and the auditors emphasized the special education grants (IDEA) were the major program tested in the single-audit. No other follow-up actions or corrective plans were referenced in the recorded remarks.

The audit presentation was placed on the meeting agenda for board consideration following the audit committee's recommendation.