Audit 19616

Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal grant activity of federal award programs administered by Disability Rights New York (DRNY), for the year ending September 30, 2022. The federal awards that are included in the schedule may be received directly from federal agencies, as well as federal awards that are passed through other governmental agencies. The information in the Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the schedule presents only a selected portion of the operations of DRNY, it is not intended to and does not present the financial position, change in net assets, or cash flows of DRNY.The accompanying Schedule of Expenditures of Federal Awards is presented using the accrual basis of accounting. The amounts reported as federal expenditures were obtained from the federal financial reports for the applicable program and periods. The amounts in these reports are prepared from records maintained for each program, which are reconciled with DRNY financial reporting system. Expenditures reported do not include expenditures which are not allowable.The federal expenditures are recognized under the Uniform Guidance. Disability Rights New York is a non-profit organization. All federal grant operations of DRNY are included in the scope of the single audit. DRNY did not have any subrecipients. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.