FAC Explorer

Audit 354791

FY End
2021-02-28
Total Expended
$3.23M
Findings
4
Programs
5
Organization: Incorporated Village of Freeport, New York (NY)
Year: 2021 Accepted: 2025-04-28
Auditor: Bst & CO CPAS LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
556093 2021-003 Material Weakness - ABCEFGHIJLMNP
556094 2021-004 Material Weakness - ABCEFGHIJLMNP
1132535 2021-003 Material Weakness - ABCEFGHIJLMNP
1132536 2021-004 Material Weakness - ABCEFGHIJLMNP

Programs

ALN Program Spent Major Findings
14.269 Hurricane Sandy Community Development Block Grant Disaster Recovery Grants (cdbg-Dr) $2.21M Yes 1
14.218 Community Development Block Grants/entitlement Grants $865,602 Yes 1
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $155,908 - 0
16.607 Bulletproof Vest Partnership Program $3,527 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $1,493 - 0

Contacts

Name Title Type
V4AJJ46WHPL7 Alvin McDaniel Auditee
5163772277 Brendan Kennedy Auditor
No contacts on file

Notes to SEFA

Title: Non Cash Assistance Accounting Policies: 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 either the financial position, statement of activities, or other changes in net assets of the Village. De Minimis Rate Used: N Rate Explanation: None There were no federal awards expended in the form of non-cash assistance by the Village during the year.
Title: Loans and Loan Guarantees Accounting Policies: 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 either the financial position, statement of activities, or other changes in net assets of the Village. De Minimis Rate Used: N Rate Explanation: None The Village did not participate in any federal programs during the year.

Finding Details

Finding 2021-003
The Village’s SEFA contained errors in which expenditures that did not relate to the year ended February 28, 2021 were included in the unadjusted SEFA provided to the independent auditors at the commencement of the Uniform Guidance engagement. In addition, the Village inadvertently excluded Federal awards related to the Hurricane Sandy Community Development Block Grant Disaster Recovery Grants program, that was determined to be a major program subject to audit.
Finding 2021-004
The Village was unable to provide the appropriate audit evidence required for its independent auditor to issue the Single Audit report within the required time period.
Finding 2021-003
The Village’s SEFA contained errors in which expenditures that did not relate to the year ended February 28, 2021 were included in the unadjusted SEFA provided to the independent auditors at the commencement of the Uniform Guidance engagement. In addition, the Village inadvertently excluded Federal awards related to the Hurricane Sandy Community Development Block Grant Disaster Recovery Grants program, that was determined to be a major program subject to audit.
Finding 2021-004
The Village was unable to provide the appropriate audit evidence required for its independent auditor to issue the Single Audit report within the required time period.