FAC Explorer

Audit 298015

FY End
2023-06-30
Total Expended
$6.00M
Findings
6
Programs
5
Organization: Community Service Society of New York (NY)
Year: 2023 Accepted: 2024-03-26
Auditor: Dorfman Abrams Music LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
384974 2023-001 Significant Deficiency Yes L
384975 2023-001 Significant Deficiency Yes L
384976 2023-001 Significant Deficiency Yes L
961416 2023-001 Significant Deficiency Yes L
961417 2023-001 Significant Deficiency Yes L
961418 2023-001 Significant Deficiency Yes L

Programs

ALN Program Spent Major Findings
93.778 Medical Assistance Program $1.15M Yes 1
94.002 Retired and Senior Volunteer Program $674,345 - 0
93.767 Children's Health Insurance Program $133,696 - 0
97.024 Covid-19 Emergency Food and Shelter National Board Program $86,866 - 0
97.024 Emergency Food and Shelter National Board Program $50,000 - 0

Contacts

Name Title Type
KBABKBD818E7 Monica Perez Auditee
2126145333 Patricia Diaz Auditor
No contacts on file

Notes to SEFA

Title: Basis of presentation Accounting Policies: Expenditures reported on the Schedule of Expenditures of Federal Awards are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: Community Service Society of New York and Affiliates elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The schedule of expenditures of federal awards (the “Schedule”) includes the federal grant activity of Community Service Society of New York and Affiliates under programs of the federal government for the year ended June 30, 2023. The information in this schedule 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. Because the Schedule presents only a selected portion of the operations of Community Service Society of New York and Affiliates, it is not intended to and does not present the financial position, changes in net assets or cash flows of Community Service Society of New York and Affiliates for the year then ended.
Title: Summary of significant accounting policies Accounting Policies: Expenditures reported on the Schedule of Expenditures of Federal Awards are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: Community Service Society of New York and Affiliates elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. Expenditures reported on the Schedule of Expenditures of Federal Awards are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
Title: Indirect costs Accounting Policies: Expenditures reported on the Schedule of Expenditures of Federal Awards are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: Community Service Society of New York and Affiliates elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. Community Service Society of New York and Affiliates elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2023-001
Significant Deficiency Criteria: Procedures should be in place to ensure that the Society submits reports required by the awarding agencies by the due dates specified in the agreements. Condition(s): During the course of our audit procedures, it was noted that while reports were accurate, several expenditure reports were not submitted by the due date to the New York State Department of Health. Context: During our review of 6 expenditure reports and 6 progress reports, we noted that 4 expenditure reports and 1 progress report were not submitted timely. This is a condition identified per review of the Society’s internal control over compliance with reporting. Effect: The late submission of information to the awarding agencies could cause a delay in payments or impact future funding. Cause: The Society did not receive reports from several subrecipients on time. Recommendation: We recommend that the Society ensure that all subrecipients adhere to reporting due dates established so the Society can submit the reports to the awarding agencies on time. Views of Responsible Officials and Planned Corrective Actions: The Society requires its subrecipients to submit their financial and progress program reports five days after the end of the reporting period. This is done so that the Society can review the underlying documentation in those reports to ensure that proper payments are made to the subrecipients and, in turn, proper and timely reports are filed by the Society with the State of New York. There are instances when, because of delays in receipt of information from the subrecipients, or information from the subrecipients needs to be revised, reports are submitted late to the State of New York. The Society notifies the State of New York when reports will be submitted late. In addition, the Society is working with its subrecipients to improve their reporting procedures, as well as the timeliness and accuracy of their reports.
Finding 2023-001
Significant Deficiency Criteria: Procedures should be in place to ensure that the Society submits reports required by the awarding agencies by the due dates specified in the agreements. Condition(s): During the course of our audit procedures, it was noted that while reports were accurate, several expenditure reports were not submitted by the due date to the New York State Department of Health. Context: During our review of 6 expenditure reports and 6 progress reports, we noted that 4 expenditure reports and 1 progress report were not submitted timely. This is a condition identified per review of the Society’s internal control over compliance with reporting. Effect: The late submission of information to the awarding agencies could cause a delay in payments or impact future funding. Cause: The Society did not receive reports from several subrecipients on time. Recommendation: We recommend that the Society ensure that all subrecipients adhere to reporting due dates established so the Society can submit the reports to the awarding agencies on time. Views of Responsible Officials and Planned Corrective Actions: The Society requires its subrecipients to submit their financial and progress program reports five days after the end of the reporting period. This is done so that the Society can review the underlying documentation in those reports to ensure that proper payments are made to the subrecipients and, in turn, proper and timely reports are filed by the Society with the State of New York. There are instances when, because of delays in receipt of information from the subrecipients, or information from the subrecipients needs to be revised, reports are submitted late to the State of New York. The Society notifies the State of New York when reports will be submitted late. In addition, the Society is working with its subrecipients to improve their reporting procedures, as well as the timeliness and accuracy of their reports.
Finding 2023-001
Significant Deficiency Criteria: Procedures should be in place to ensure that the Society submits reports required by the awarding agencies by the due dates specified in the agreements. Condition(s): During the course of our audit procedures, it was noted that while reports were accurate, several expenditure reports were not submitted by the due date to the New York State Department of Health. Context: During our review of 6 expenditure reports and 6 progress reports, we noted that 4 expenditure reports and 1 progress report were not submitted timely. This is a condition identified per review of the Society’s internal control over compliance with reporting. Effect: The late submission of information to the awarding agencies could cause a delay in payments or impact future funding. Cause: The Society did not receive reports from several subrecipients on time. Recommendation: We recommend that the Society ensure that all subrecipients adhere to reporting due dates established so the Society can submit the reports to the awarding agencies on time. Views of Responsible Officials and Planned Corrective Actions: The Society requires its subrecipients to submit their financial and progress program reports five days after the end of the reporting period. This is done so that the Society can review the underlying documentation in those reports to ensure that proper payments are made to the subrecipients and, in turn, proper and timely reports are filed by the Society with the State of New York. There are instances when, because of delays in receipt of information from the subrecipients, or information from the subrecipients needs to be revised, reports are submitted late to the State of New York. The Society notifies the State of New York when reports will be submitted late. In addition, the Society is working with its subrecipients to improve their reporting procedures, as well as the timeliness and accuracy of their reports.
Finding 2023-001
Significant Deficiency Criteria: Procedures should be in place to ensure that the Society submits reports required by the awarding agencies by the due dates specified in the agreements. Condition(s): During the course of our audit procedures, it was noted that while reports were accurate, several expenditure reports were not submitted by the due date to the New York State Department of Health. Context: During our review of 6 expenditure reports and 6 progress reports, we noted that 4 expenditure reports and 1 progress report were not submitted timely. This is a condition identified per review of the Society’s internal control over compliance with reporting. Effect: The late submission of information to the awarding agencies could cause a delay in payments or impact future funding. Cause: The Society did not receive reports from several subrecipients on time. Recommendation: We recommend that the Society ensure that all subrecipients adhere to reporting due dates established so the Society can submit the reports to the awarding agencies on time. Views of Responsible Officials and Planned Corrective Actions: The Society requires its subrecipients to submit their financial and progress program reports five days after the end of the reporting period. This is done so that the Society can review the underlying documentation in those reports to ensure that proper payments are made to the subrecipients and, in turn, proper and timely reports are filed by the Society with the State of New York. There are instances when, because of delays in receipt of information from the subrecipients, or information from the subrecipients needs to be revised, reports are submitted late to the State of New York. The Society notifies the State of New York when reports will be submitted late. In addition, the Society is working with its subrecipients to improve their reporting procedures, as well as the timeliness and accuracy of their reports.
Finding 2023-001
Significant Deficiency Criteria: Procedures should be in place to ensure that the Society submits reports required by the awarding agencies by the due dates specified in the agreements. Condition(s): During the course of our audit procedures, it was noted that while reports were accurate, several expenditure reports were not submitted by the due date to the New York State Department of Health. Context: During our review of 6 expenditure reports and 6 progress reports, we noted that 4 expenditure reports and 1 progress report were not submitted timely. This is a condition identified per review of the Society’s internal control over compliance with reporting. Effect: The late submission of information to the awarding agencies could cause a delay in payments or impact future funding. Cause: The Society did not receive reports from several subrecipients on time. Recommendation: We recommend that the Society ensure that all subrecipients adhere to reporting due dates established so the Society can submit the reports to the awarding agencies on time. Views of Responsible Officials and Planned Corrective Actions: The Society requires its subrecipients to submit their financial and progress program reports five days after the end of the reporting period. This is done so that the Society can review the underlying documentation in those reports to ensure that proper payments are made to the subrecipients and, in turn, proper and timely reports are filed by the Society with the State of New York. There are instances when, because of delays in receipt of information from the subrecipients, or information from the subrecipients needs to be revised, reports are submitted late to the State of New York. The Society notifies the State of New York when reports will be submitted late. In addition, the Society is working with its subrecipients to improve their reporting procedures, as well as the timeliness and accuracy of their reports.
Finding 2023-001
Significant Deficiency Criteria: Procedures should be in place to ensure that the Society submits reports required by the awarding agencies by the due dates specified in the agreements. Condition(s): During the course of our audit procedures, it was noted that while reports were accurate, several expenditure reports were not submitted by the due date to the New York State Department of Health. Context: During our review of 6 expenditure reports and 6 progress reports, we noted that 4 expenditure reports and 1 progress report were not submitted timely. This is a condition identified per review of the Society’s internal control over compliance with reporting. Effect: The late submission of information to the awarding agencies could cause a delay in payments or impact future funding. Cause: The Society did not receive reports from several subrecipients on time. Recommendation: We recommend that the Society ensure that all subrecipients adhere to reporting due dates established so the Society can submit the reports to the awarding agencies on time. Views of Responsible Officials and Planned Corrective Actions: The Society requires its subrecipients to submit their financial and progress program reports five days after the end of the reporting period. This is done so that the Society can review the underlying documentation in those reports to ensure that proper payments are made to the subrecipients and, in turn, proper and timely reports are filed by the Society with the State of New York. There are instances when, because of delays in receipt of information from the subrecipients, or information from the subrecipients needs to be revised, reports are submitted late to the State of New York. The Society notifies the State of New York when reports will be submitted late. In addition, the Society is working with its subrecipients to improve their reporting procedures, as well as the timeliness and accuracy of their reports.