FAC Explorer

Audit 369910

FY End
2024-12-31
Total Expended
$11.30M
Findings
11
Programs
13
Organization: Bestself Behavioral Health, Inc. (NY)
Year: 2024 Accepted: 2025-09-30
Auditor: Dopkins & Company LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1157887 2024-003 Material Weakness Yes P
1157888 2024-003 Material Weakness Yes P
1157889 2024-003 Material Weakness Yes P
1157890 2024-003 Material Weakness Yes P
1157891 2024-003 Material Weakness Yes P
1157892 2024-003 Material Weakness Yes P
1157893 2024-003 Material Weakness Yes P
1157894 2024-003 Material Weakness Yes P
1157895 2024-003 Material Weakness Yes P
1157896 2024-003 Material Weakness Yes P
1157897 2024-003 Material Weakness Yes P

Programs

ALN Program Spent Major Findings
16.575 Crime Victim Assistance $566,615 Yes 0
14.267 Continuum of Care Program $489,950 Yes 0
93.959 Block Grants for Prevention and Treatment of Substance Abuse $434,921 Yes 0
93.788 Opioid Str $414,907 Yes 0
84.287 Twenty-First Century Community Learning Centers $276,668 Yes 1
93.958 Block Grants for Community Mental Health Services $233,929 Yes 1
16.812 Second Chance Act Reentry Initiative $163,743 Yes 0
93.150 Projects for Assistance in Transition From Homelessness (path) $85,576 Yes 0
10.558 Child and Adult Care Food Program $79,271 Yes 0
93.778 Medical Assistance Program $67,388 Yes 0
93.558 Temporary Assistance for Needy Families $50,000 Yes 0
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $38,621 Yes 0
16.582 Crime Victim Assistance/discretionary Grants $31,518 Yes 0

Contacts

Name Title Type
GYHUDJKAXAM9 Susan Mancuso Auditee
7168420440 James Krupinski Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal award activity of BestSelf Behavioral Health, Inc. under programs of the Federal government for the year ended December 31, 2024. The information in the 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 the Companies, it is not intended to and does not present the financial position, changes in net assets or cash flows of the Companies. The Affiliated Entities had no expenditures under federal awards for the year ended December 31, 2024.
Expenditures reported on the Schedule 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 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.
Bestself Behavioral Health, Inc. has not elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.

Finding Details

Finding 2024-003
Criteria: Under Uniform Guidance, auditees are required to submit a Schedule of Expenditures of Federal Awards that include all federal monies expended during the fiscal year. Condition: During the Single Audit, we noted errors in the Schedule of Expenditures of Federal Awards that required several revisions. Context: During the Single Audit, it was noted that due to recent changes in key financial personnel, the Companies had difficulty in locating supporting documentation needed to prepare the Schedule of Expenditures for Federal Awards. Cause: The Companies did not have a formal process to track and report federal expenditures needed to prepare the Schedule of Expenditures of Federal Awards. Effect: The absence of proper formal tracking of federal expenditures, with the recent changes in key financial personnel, could result in the inaccurate reporting of expenditures over federal awards. Recommendation: The Companies should enhance their processes and internal controls over intake and tracking of grants, including identification as federal awards, to produce a complete and accurate Schedule of Expenditures of Federal Awards. Views of Responsible Official: See management’s Corrective Action Plan on page 38.