FAC Explorer

Audit 347776

FY End
2024-05-31
Total Expended
$6.85M
Findings
2
Programs
5
Organization: Incorporated Village of Rockville Centre (NY)
Year: 2024 Accepted: 2025-03-24
Auditor: Bst & CO CPAS LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
529778 2024-002 Material Weakness Yes E
1106220 2024-002 Material Weakness Yes E

Programs

ALN Program Spent Major Findings
14.871 Section 8 Housing Choice Vouchers $3.42M Yes 1
14.269 Hurricane Sandy Community Development Block Grant Disaster Recovery Grants (cdbg-Dr) $1.97M - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.19M Yes 0
14.218 Community Development Block Grants/entitlement Grants $271,181 - 0
16.710 Public Safety Partnership and Community Policing Grants $2,720 - 0

Contacts

Name Title Type
PYKLM2FX2P63 Fran Graziano Auditee
5166789222 Brenden Kennedy Auditor
No contacts on file

Notes to SEFA

Title: Summary of Significant Accounting Policies Accounting Policies: The information in this Schedule is presented in accordance with the requirements of the Comptroller General of the United States and the audit 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). The purpose of the Schedule is to present a summary of those activities of the Village funded by the federal government or pass-through entities for the year ended May 31, 2024 using the modified accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: The Village has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. a. Basis of Presentation The accompanying Schedule of Expenditures of Federal Awards (Schedule) includes the federal award activity of the Village of Rockville Centre, New York (Village) under programs of the federal government for the year ended May 31, 2024. The information in this Schedule is presented in accordance with the requirements of the Comptroller General of the United States and the audit 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). The purpose of the Schedule is to present a summary of those activities of the Village funded by the federal government or pass-through entities for the year ended May 31, 2024 using the modified accrual basis of accounting. For purposes of the Schedule, federal awards include assistance provided by a federal agency directly or indirectly in the form of grants, contracts, cooperative agreements, loans and loan guarantees, and other non-cash assistance. Negative amounts, if any, on the Schedule represent adjustments or credits made to prior-year expenditures in the normal course of business. b. Relationship to Financial Statements Federal award revenues are reported in the Village’s financial statements as federal aid. The Village’s financial statements are presented using the accrual basis of accounting. The Schedule presents only a select portion of the activities of the Village. It is not intended to, and does not, present the financial position, statement of activities, or other changes in net assets of the Village. c. Direct and Indirect Costs Expenditures for direct and indirect costs are recognized as incurred using the accrual method of accounting and in accordance with Office of Management and Budget Circular A-87, Cost Principles for State, Local and Indian Tribal Governments, or the cost principles contained in the Uniform Guidance. Under those cost principles, certain types of expenditures are not allowable or are limited as to reimbursement. The Village has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. d. Matching Costs Matching costs represent the Village’s share of certain program costs and are not included in the Schedule.
Title: Non-Cash Assistance Accounting Policies: The information in this Schedule is presented in accordance with the requirements of the Comptroller General of the United States and the audit 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). The purpose of the Schedule is to present a summary of those activities of the Village funded by the federal government or pass-through entities for the year ended May 31, 2024 using the modified accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: The Village has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. There were no federal awards expended in the form of non-cash assistance by the Village during the year ended May 31, 2024
Title: Loans and Loan Guarantees Accounting Policies: The information in this Schedule is presented in accordance with the requirements of the Comptroller General of the United States and the audit 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). The purpose of the Schedule is to present a summary of those activities of the Village funded by the federal government or pass-through entities for the year ended May 31, 2024 using the modified accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: The Village has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The Village had no federal loans or federal loan guarantees outstanding as of May 31, 2024.
Title: Insurance Accounting Policies: The information in this Schedule is presented in accordance with the requirements of the Comptroller General of the United States and the audit 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). The purpose of the Schedule is to present a summary of those activities of the Village funded by the federal government or pass-through entities for the year ended May 31, 2024 using the modified accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: The Village has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The Village did not participate in any federal insurance programs during the year ended May 31, 2024.
Title: Subrecipients Accounting Policies: The information in this Schedule is presented in accordance with the requirements of the Comptroller General of the United States and the audit 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). The purpose of the Schedule is to present a summary of those activities of the Village funded by the federal government or pass-through entities for the year ended May 31, 2024 using the modified accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: The Village has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The Village did not provide any funding to subrecipients during the year ended May 31, 2024.

Finding Details

Finding 2024-002
2024-002: Record Retention and Accuracy Housing Choice Vouchers - 14.871 Criteria or specific requirement (including statutory, regulatory, or other citation): Eligibility for program benefits should be supported by completed standardized forms. Such forms should be maintained and contain the necessary signatures indicating review and approval. Condition and context: Of 40 program benefits tested for 2024, the following exceptions were noted: 11 instances whereby the utility allowance calculated a different amount than the actual payment. Four instances whereby the utility allowance form was blank or missing, but a utility payment was still made. Four instances whereby required rent reasonableness documentation was missing. Four instances whereby documentation of rent increases was missing. One instance whereby rent utilized for the HAP calculation was too high. Variances between the HAP and utility calculations and amounts paid ranged from $3 to $336. Cause: Inconsistency in the application of established Village policies and procedures principally due to staffing challenges and the volume of transactions. Effect or potential effect: Without proper documentation to demonstrate the propriety of benefits issued, benefits may be issued to ineligible applicants or in amounts that are incorrect. Questioned costs: None. Identification as a repeat finding, if applicable: Repeated, see finding 2023-001. Recommendation: Management should enhance procedures to ensure that the required documentation is maintained in each case file and reconcile HAP and utility calculations to actual payments to ensure accuracy. View of responsible officials: As detailed in the Corrective Action Plan, management has agreed to the findings and recommendations above.
Finding 2024-002
2024-002: Record Retention and Accuracy Housing Choice Vouchers - 14.871 Criteria or specific requirement (including statutory, regulatory, or other citation): Eligibility for program benefits should be supported by completed standardized forms. Such forms should be maintained and contain the necessary signatures indicating review and approval. Condition and context: Of 40 program benefits tested for 2024, the following exceptions were noted: 11 instances whereby the utility allowance calculated a different amount than the actual payment. Four instances whereby the utility allowance form was blank or missing, but a utility payment was still made. Four instances whereby required rent reasonableness documentation was missing. Four instances whereby documentation of rent increases was missing. One instance whereby rent utilized for the HAP calculation was too high. Variances between the HAP and utility calculations and amounts paid ranged from $3 to $336. Cause: Inconsistency in the application of established Village policies and procedures principally due to staffing challenges and the volume of transactions. Effect or potential effect: Without proper documentation to demonstrate the propriety of benefits issued, benefits may be issued to ineligible applicants or in amounts that are incorrect. Questioned costs: None. Identification as a repeat finding, if applicable: Repeated, see finding 2023-001. Recommendation: Management should enhance procedures to ensure that the required documentation is maintained in each case file and reconcile HAP and utility calculations to actual payments to ensure accuracy. View of responsible officials: As detailed in the Corrective Action Plan, management has agreed to the findings and recommendations above.