FAC Explorer

Audit 294762

FY End
2023-09-30
Total Expended
$8.73M
Findings
2
Programs
8
Organization: Disability Rights New York (NY)
Year: 2023 Accepted: 2024-03-12
Auditor: Mengel Metzger Barr & CO LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
375691 2023-001 Significant Deficiency - L
952133 2023-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
96.009 Social Security State Grants for Work Incentives Assistance to Disabled Beneficiaries $1.69M - 0
93.138 Protection and Advocacy for Individuals with Mental Illness $1.45M Yes 0
84.240 Program of Protection and Advocacy of Individual Rights $1.13M - 0
84.161 Rehabilitation Services_client Assistance Program $673,184 Yes 1
93.618 Voting Access for Individuals with Disabilities-Grants for Protection and Advocacy Systems $274,907 - 0
93.873 State Grants for Protection and Advocacy Services $219,492 - 0
93.843 Acl Assistive Technology State Grants for Protection and Advocacy $217,500 - 0
93.630 Developmental Disabilities Basic Support and Advocacy Grants $13,039 - 0

Contacts

Name Title Type
ZS7ZLPKKAKR8 Danielle Myers Auditee
5184327861 Heather R. Lewis, CPA Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: 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. De Minimis Rate Used: N Rate Explanation: DRNY did not elect to use the 10% de minimus cost rate. DRNY follows the guidelines set out for each of their respective programs. 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, 2023. 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.
Title: Scope of Audit Accounting Policies: 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. De Minimis Rate Used: N Rate Explanation: DRNY did not elect to use the 10% de minimus cost rate. DRNY follows the guidelines set out for each of their respective programs. Disability Rights New York is a non-profit organization. All federal grant operations of DRNY are included in the scope of the single audit.
Title: Subrecipients Accounting Policies: 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. De Minimis Rate Used: N Rate Explanation: DRNY did not elect to use the 10% de minimus cost rate. DRNY follows the guidelines set out for each of their respective programs. DRNY did not have any subrecipients.

Finding Details

Finding 2023-001
Compliance with Reporting Requirements Federal Agency: U.S. Department of Education Information on Federal Program: Client Assistance Program, Assistance Listing 84.161 Criteria: 2 CFR section 200.329 requires the submission of Federal Financial Report SF-425, annually. Statement of Condition: Our testing over financial reporting included the timely submission of the annual report during DRNY’s fiscal year-end. The annual report for Contract H161A220065 due October 31, 2022, was not filed until November 15, 2022. We also viewed the report for the FY23 grant, noting it was due October 31, 2023 and submitted October 10, 2023. Statement of Cause: There were some discrepancies in due dates for the annual SF-425 report listed between the grant award notice and the filing website. The filing website had noted in the language that annual reports were due 90 days after the fiscal year-end, in which case, DRNY would have been in compliance. Statement of Effect: Annual reports noted above were not filed within the required reporting deadline. Questioned Costs: None Perspective Information: As part of testing the compliance with the reporting requirements of the program, the submission of the annual SF-425, due within the period under audit, is reviewed for timeliness of submission. Identification of Repeat Finding: No Recommendation: Disability Rights New York should develop a tracking system for when their various grant reports are due based on the grant award notices to ensure timely filing of their annual reports. View of Responsible Officials and Corrective Action Plan: Since the late submissions in November 2022, DRNY has ensured that the SF425s were submitted in accordance with the due dates per the Grant Award notices (GANs). Further DRNY has now calendared within Outlook all the grant reporting requirements required for awards for the next year and created an Excel tracking sheet of all the remaining reporting required for current grants. Both the Executive Director and the CFO have access to this Excel tracking and the calendar invites. As new GANs are received, the CFO will calendar in the tracking document all reporting requirements and within Outlook send out invites each calendar year and copy the Executive Director on those calendar invites. CFO will confirm to Executive Director as these reports are complete and document in the Excel tracker. Danielle Myers, CFO, is responsible for the resolution of this corrective action plan by 3/1/2024.
Finding 2023-001
Compliance with Reporting Requirements Federal Agency: U.S. Department of Education Information on Federal Program: Client Assistance Program, Assistance Listing 84.161 Criteria: 2 CFR section 200.329 requires the submission of Federal Financial Report SF-425, annually. Statement of Condition: Our testing over financial reporting included the timely submission of the annual report during DRNY’s fiscal year-end. The annual report for Contract H161A220065 due October 31, 2022, was not filed until November 15, 2022. We also viewed the report for the FY23 grant, noting it was due October 31, 2023 and submitted October 10, 2023. Statement of Cause: There were some discrepancies in due dates for the annual SF-425 report listed between the grant award notice and the filing website. The filing website had noted in the language that annual reports were due 90 days after the fiscal year-end, in which case, DRNY would have been in compliance. Statement of Effect: Annual reports noted above were not filed within the required reporting deadline. Questioned Costs: None Perspective Information: As part of testing the compliance with the reporting requirements of the program, the submission of the annual SF-425, due within the period under audit, is reviewed for timeliness of submission. Identification of Repeat Finding: No Recommendation: Disability Rights New York should develop a tracking system for when their various grant reports are due based on the grant award notices to ensure timely filing of their annual reports. View of Responsible Officials and Corrective Action Plan: Since the late submissions in November 2022, DRNY has ensured that the SF425s were submitted in accordance with the due dates per the Grant Award notices (GANs). Further DRNY has now calendared within Outlook all the grant reporting requirements required for awards for the next year and created an Excel tracking sheet of all the remaining reporting required for current grants. Both the Executive Director and the CFO have access to this Excel tracking and the calendar invites. As new GANs are received, the CFO will calendar in the tracking document all reporting requirements and within Outlook send out invites each calendar year and copy the Executive Director on those calendar invites. CFO will confirm to Executive Director as these reports are complete and document in the Excel tracker. Danielle Myers, CFO, is responsible for the resolution of this corrective action plan by 3/1/2024.