Federal Reports

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The audit objectives were to determine whether (1) selected State educational agencies (SEA) were providing effective oversight of local educational agencies (LEA) and coordinating with other entities to implement selected Every Student Succeeds Act (ESSA) requirements related to identifying, educating, and reporting on homeless children and youths and (2) selected LEAs were effectively implementing selected ESSA requirements related to identifying, educating, coordinating services for, and reporting on homeless children and youths. Our audit covered the oversight and implementation of the selected ESSA requirements from October 1, 2016, through August 15, 2017. We determined that the New York SEA generally provided effective oversight of LEAs and coordinated with other entities to implement selected ESSA requirements related to identifying and educating homeless children and youths. However, we found that the New York SEA could improve its oversight of LEA data reporting and improve its internal controls by better documenting and updating policies and procedures, following up on LEA corrective actions from monitoring reviews, and providing technical assistance to LEAs related to the reporting of unaccompanied youths who are homeless. Based on the work we performed, we found that, generally, the LEAs were effectively implementing selected ESSA requirements related to coordinating services, identifying, educating, and reporting on homeless students. However, the LEAs could improve their internal controls by better documenting policies, procedures, and roles. Specifically, the New York City Department of Education's and the the Lackawanna City School District's homeless education policies were outdated and had not been revised to include the ESSA requirements. The Uniondale Union Free School District had not documented its data entry policies and procedures and the roles and responsibilities of officials responsible for informing parents or guardians of homeless students of the educational and related opportunities they are entitled to under the McKinney-Vento Act.