FAC Explorer

Audit 330679

FY End
2023-12-31
Total Expended
$2.77M
Findings
2
Programs
5
Organization: City of Gloversville, New York (NY)
Year: 2023 Accepted: 2024-12-03
Auditor: Bst & CO CPAS LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
512922 2023-002 Material Weakness Yes L
1089364 2023-002 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $887,864 Yes 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $679,438 - 0
66.818 Brownfields Multipurpose, Assessment, Revolving Loan Fund, and Cleanup Cooperative Agreements $481,120 - 0
20.509 Formula Grants for Rural Areas and Tribal Transit Program $418,100 - 0
20.205 Highway Planning and Construction $81,036 - 0

Contacts

Name Title Type
HN4RDH2VCQL6 Tammie Weiterschan Auditee
5187734536 Brendan Kennedy Auditor
No contacts on file

Notes to SEFA

Accounting Policies: Accrual basis of accounting De Minimis Rate Used: Y Rate Explanation: The city has elected to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance

Finding Details

Finding 2023-002
Criteria or specific requirement (including statutory, regulatory, or other citation): In accordance with 2 CFR 200.512, the City is required to complete and submit the data collection form within the earlier of 30 days after receipt of the auditor’s report, or nine months after the end of the audit period. Condition and Context: The City did not obtain an independent audit within the required period for submission. Cause: Lack of internal controls to ensure an independent audit was completed timely. Effect or Potential Effect: The City did not comply with the requirements of 2 CFR 200.512. Recommendation: The City should develop a course of action to ensure that future single audit reports are completed and submitted to the Federal Audit Clearinghouse in accordance with the requirements of 2 CFR 200.512. Views of Responsible Officials: As noted in the corrective action plan, management agrees with this finding.
Finding 2023-002
Criteria or specific requirement (including statutory, regulatory, or other citation): In accordance with 2 CFR 200.512, the City is required to complete and submit the data collection form within the earlier of 30 days after receipt of the auditor’s report, or nine months after the end of the audit period. Condition and Context: The City did not obtain an independent audit within the required period for submission. Cause: Lack of internal controls to ensure an independent audit was completed timely. Effect or Potential Effect: The City did not comply with the requirements of 2 CFR 200.512. Recommendation: The City should develop a course of action to ensure that future single audit reports are completed and submitted to the Federal Audit Clearinghouse in accordance with the requirements of 2 CFR 200.512. Views of Responsible Officials: As noted in the corrective action plan, management agrees with this finding.