FAC Explorer

Audit 25144

FY End
2022-12-31
Total Expended
$1.68M
Findings
2
Programs
6
Organization: Legal Aid Society of Mid-New York, Inc. (NY)
Year: 2022 Accepted: 2023-05-21
Auditor: Grossman St Amour Certified Public Accountants PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
35919 2022-003 - - P
612361 2022-003 - - P

Programs

ALN Program Spent Major Findings
21.023 Emergency Rental Assistance Program $1.25M Yes 1
16.524 Legal Assistance for Victims $80,910 - 0
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $24,419 - 0
14.231 Emergency Solutions Grant Program $19,285 - 0
14.218 Community Development Block Grants/entitlement Grants $10,171 - 0
93.558 Temporary Assistance for Needy Families $9,894 - 0

Contacts

Name Title Type
KM13FK1GH9B4 Paul Lupia Auditee
3157937077 Michael Lisson Auditor
No contacts on file

Notes to SEFA

Title: Non-Cash Awards Accounting Policies: The SEFA includes the federal grant activity of Legal Aid Society of Mid-New York, Inc (Organization) under programs of the federal government for the year ended December 31, 2022. The information in this SEFA is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Assistance listing numbers and pass through numbers are provided when available. Therefore, some amounts presented in this SEFA may differ from amounts presented, or used in the preparation of the basic financial statements. Expenditures reported on the SEFA are reported on the accrual basis of accounting. The SEFA presents the activity of all federal award programs administered by the Organization. Federal awards received directly from federal agencies, as well as federal awards passed through from other governmental agencies, are included on the SEFA. De Minimis Rate Used: N Rate Explanation: Indirect costs are included in the reported expenditures to the extent they are included in the federal financial reports used as the source for the data presented. The Organization has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. The Organization did not receive any non-cash awards during the year ended December 31, 2022.

Finding Details

Finding 2022-003
2022-003: Payroll Timecard Completion. Condition: Four of the nineteen employees tested who charged time to the Emergency Rental Assistance (ERA) program, completed and submitted timecards between one to two months after the pay period end date. Criteria: Pursuant to the Organization's accounting procedures manual, timecards must be completed by employees within five days of pay period end date which would then be approved by the employee's supervisor. Cause: The late completion of the timecards was due to human error or oversight. Effect: Failure to complete and submit timecards in a timely manner results in delays related to the review and approval of timecards. This in turn affects the proper allocation of time charged to the ERA program code. Recommendation: The auditor recommends that employees prepare and submit their timecards in a timely manner in compliance with the Organization's timekeeping policy. View of Responsible Official: The Executive Director noted that internal disciplinary procedures were followed for all four employees and he will reinforce the importance of the timely completion of timecards with all employees.
Finding 2022-003
2022-003: Payroll Timecard Completion. Condition: Four of the nineteen employees tested who charged time to the Emergency Rental Assistance (ERA) program, completed and submitted timecards between one to two months after the pay period end date. Criteria: Pursuant to the Organization's accounting procedures manual, timecards must be completed by employees within five days of pay period end date which would then be approved by the employee's supervisor. Cause: The late completion of the timecards was due to human error or oversight. Effect: Failure to complete and submit timecards in a timely manner results in delays related to the review and approval of timecards. This in turn affects the proper allocation of time charged to the ERA program code. Recommendation: The auditor recommends that employees prepare and submit their timecards in a timely manner in compliance with the Organization's timekeeping policy. View of Responsible Official: The Executive Director noted that internal disciplinary procedures were followed for all four employees and he will reinforce the importance of the timely completion of timecards with all employees.