FAC Explorer

Audit 358007

FY End
2021-09-30
Total Expended
$1.11M
Findings
6
Programs
6
Organization: Glens Falls Independent Living Center, Inc. (NY)
Year: 2021 Accepted: 2025-06-04
Auditor: Bryans & Gramuglia CPAS LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
563793 2021-001 Material Weakness - A
563794 2021-001 Material Weakness - A
563795 2021-001 Material Weakness - A
1140235 2021-001 Material Weakness - A
1140236 2021-001 Material Weakness - A
1140237 2021-001 Material Weakness - A

Programs

ALN Program Spent Major Findings
93.778 Medical Assistance Program - Waiver Programs $447,358 Yes 1
93.432 Acl Centers for Independent Living $189,077 - 0
93.464 State Grants for Assistive Technology $178,512 - 0
93.432 Covid-19 - Acl Centers for Independent Living $66,412 - 0
93.778 Medical Assistance Program $28,949 Yes 1
93.767 Children's Health Insurance Program $2,642 - 0

Contacts

Name Title Type
SUBTT7KNDL83 Susan Stratton Auditee
5187923537 Aaron Hahn Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the Schedule) presents the activity of federal award programs administered by Glens Falls Independent Living Center, Inc. operating as Southern Adirondack Independent Living Center (SAIL) for the period, October 1, 2020 through September 30, 2021, which corresponds with the fiscal year of the entity. SAIL is a non-profit organization. All federal grant operations of SAIL are included in the scope of the audit. The information in this 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 SAIL, it is not intended to and does not present the financial position, changes in net assets, or cash flows of SAIL. 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 the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. The amounts reported as federal expenditures in the Schedule represent the expenditure of federal funds. The non-federal share of expenditures, if any, is excluded from the Schedule. De Minimis Rate Used: N Rate Explanation: SAIL has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2021-001
2021-001 – Payroll – Segregation of Duties Condition: Our audit procedures disclosed that the person responsible for processing payroll has the capability of inputting pay rate changes into the payroll software. Additionally, this same individual has the ability to create employees within the payroll module. Criteria: Proper internal control requires there be a segregation of duties between the recordkeeping function (payroll processing) and the authorization function (access to change salary rates and edit payroll master files). Effect: These practices could allow for misappropriation of assets to occur without being detected. Cause: SAIL did not have procedures in place to address the risks from a lack of segregation. Recommendation: Due to the limited personnel in the accounting department, we recommend that the individual responsible for processing payroll continue to function with the same responsibilities; however, we recommend a payroll change status report be reviewed each pay period by another individual. This payroll change status form should be signed-off once reviewed. Response: SAIL agrees with the finding and will implement procedures to address the recommendation in 2023.
Finding 2021-001
2021-001 – Payroll – Segregation of Duties Condition: Our audit procedures disclosed that the person responsible for processing payroll has the capability of inputting pay rate changes into the payroll software. Additionally, this same individual has the ability to create employees within the payroll module. Criteria: Proper internal control requires there be a segregation of duties between the recordkeeping function (payroll processing) and the authorization function (access to change salary rates and edit payroll master files). Effect: These practices could allow for misappropriation of assets to occur without being detected. Cause: SAIL did not have procedures in place to address the risks from a lack of segregation. Recommendation: Due to the limited personnel in the accounting department, we recommend that the individual responsible for processing payroll continue to function with the same responsibilities; however, we recommend a payroll change status report be reviewed each pay period by another individual. This payroll change status form should be signed-off once reviewed. Response: SAIL agrees with the finding and will implement procedures to address the recommendation in 2023.
Finding 2021-001
2021-001 – Payroll – Segregation of Duties Condition: Our audit procedures disclosed that the person responsible for processing payroll has the capability of inputting pay rate changes into the payroll software. Additionally, this same individual has the ability to create employees within the payroll module. Criteria: Proper internal control requires there be a segregation of duties between the recordkeeping function (payroll processing) and the authorization function (access to change salary rates and edit payroll master files). Effect: These practices could allow for misappropriation of assets to occur without being detected. Cause: SAIL did not have procedures in place to address the risks from a lack of segregation. Recommendation: Due to the limited personnel in the accounting department, we recommend that the individual responsible for processing payroll continue to function with the same responsibilities; however, we recommend a payroll change status report be reviewed each pay period by another individual. This payroll change status form should be signed-off once reviewed. Response: SAIL agrees with the finding and will implement procedures to address the recommendation in 2023.
Finding 2021-001
2021-001 – Payroll – Segregation of Duties Condition: Our audit procedures disclosed that the person responsible for processing payroll has the capability of inputting pay rate changes into the payroll software. Additionally, this same individual has the ability to create employees within the payroll module. Criteria: Proper internal control requires there be a segregation of duties between the recordkeeping function (payroll processing) and the authorization function (access to change salary rates and edit payroll master files). Effect: These practices could allow for misappropriation of assets to occur without being detected. Cause: SAIL did not have procedures in place to address the risks from a lack of segregation. Recommendation: Due to the limited personnel in the accounting department, we recommend that the individual responsible for processing payroll continue to function with the same responsibilities; however, we recommend a payroll change status report be reviewed each pay period by another individual. This payroll change status form should be signed-off once reviewed. Response: SAIL agrees with the finding and will implement procedures to address the recommendation in 2023.
Finding 2021-001
2021-001 – Payroll – Segregation of Duties Condition: Our audit procedures disclosed that the person responsible for processing payroll has the capability of inputting pay rate changes into the payroll software. Additionally, this same individual has the ability to create employees within the payroll module. Criteria: Proper internal control requires there be a segregation of duties between the recordkeeping function (payroll processing) and the authorization function (access to change salary rates and edit payroll master files). Effect: These practices could allow for misappropriation of assets to occur without being detected. Cause: SAIL did not have procedures in place to address the risks from a lack of segregation. Recommendation: Due to the limited personnel in the accounting department, we recommend that the individual responsible for processing payroll continue to function with the same responsibilities; however, we recommend a payroll change status report be reviewed each pay period by another individual. This payroll change status form should be signed-off once reviewed. Response: SAIL agrees with the finding and will implement procedures to address the recommendation in 2023.
Finding 2021-001
2021-001 – Payroll – Segregation of Duties Condition: Our audit procedures disclosed that the person responsible for processing payroll has the capability of inputting pay rate changes into the payroll software. Additionally, this same individual has the ability to create employees within the payroll module. Criteria: Proper internal control requires there be a segregation of duties between the recordkeeping function (payroll processing) and the authorization function (access to change salary rates and edit payroll master files). Effect: These practices could allow for misappropriation of assets to occur without being detected. Cause: SAIL did not have procedures in place to address the risks from a lack of segregation. Recommendation: Due to the limited personnel in the accounting department, we recommend that the individual responsible for processing payroll continue to function with the same responsibilities; however, we recommend a payroll change status report be reviewed each pay period by another individual. This payroll change status form should be signed-off once reviewed. Response: SAIL agrees with the finding and will implement procedures to address the recommendation in 2023.