FAC Explorer

Audit 403129

FY End
2025-12-31
Total Expended
$4.07M
Findings
1
Programs
10
Organization: YMCA of Greater New York (NY)
Year: 2025 Accepted: 2026-06-05
Auditor: PRICEWATERHOUSECOOPERS LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1216694 2025-001 Material Weakness Yes B

Programs

ALN Program Spent Major Findings
93.959 BLOCK GRANTS FOR PREVENTION AND TREATMENT OF SUBSTANCE ABUSE $713,641 Yes 0
14.251 ECONOMIC DEVELOPMENT INITIATIVE, COMMUNITY PROJECT FUNDING, AND MISCELLANEOUS GRANTS $432,040 Yes 0
84.002 ADULT EDUCATION - BASIC GRANTS TO STATES $232,136 Yes 0
84.215 Congressionally Funded Community Projects $215,535 Yes 0
14.218 COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS $215,310 Yes 0
16.842 OPIOID AFFECTED YOUTH INITIATIVE $129,159 Yes 0
17.259 WIOA YOUTH ACTIVITIES $84,438 Yes 0
93.569 COMMUNITY SERVICES BLOCK GRANT $40,436 Yes 0
93.788 OPIOID STR $23,749 Yes 0
93.421 Strengthening Public Health Systems and Services through National Partnerships to Improve and Protect the Nation’s Health $7,448 Yes 0

Contacts

Name Title Type
G8KNMML3YB93 Shannon Robinson Auditee
2126309654 Ann Pike Auditor
No contacts on file

Notes to SEFA

The accompanying Schedule of Expenditures of Federal Awards (the “Federal Schedule”) presents the activities of the federal financial assistance programs of the Association which have been financed by the U.S. Government. The information in this Federal 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”). Therefore, some amounts presented in this Federal Schedule may differ from amounts presented in or used in preparation of the basic financial statements. All financial assistance received directly from federal agencies, as well as financial assistance passed through other governmental agencies or nonprofit organizations, are included on the Federal Schedule. Because the Federal Schedule presents only a selected portion of the activities of the Association, it is not intended to, and does not, present the financial position, changes in net assets or cash flows of the Association. The Assistance Listing Number and pass-through entity identifying number or contract award numbers are presented where available and applicable. The Association does not pass-through any federal funds to subrecipients. Note that project descriptions on the Federal Schedule may include years prior to the fiscal year under audit because they reflect the original award year or established naming conventions for multi-year or continuing grants. These represent adjustments to prior periods.
During the year ended December 31, 2025, the Association identified an omission of the Community Development Block Grants/Entitlement Grants (ALN 14.218) from the 2024 Federal Schedule. The Association has included the prior year federal expenditures of $237,306 on the 2025 Federal Schedule in order to properly report the federal expenditures to date

Finding Details

Finding 2025-001
Schedule of Expenditures of Federal Awards Reporting Significant Deficiency - Community Development Block Grant Cluster Entitlement/Special Purpose Grants Federal Granting Agency: U.S. Department of Housing and Urban Development Federal Pass-through Entity: New York City Department of Youth and Community Development Assistance Listing Number: 14.218 Award Number: 99345B Award Year: July 1, 2024 – June 30, 2025 Criteria: OMB Uniform Guidance 2 CFR 200.510(b)(3) requires that the auditee provide the Federal awards expended for each individual Federal program on the Schedule of Expenditures of Federal Awards (“Federal Schedule”). In accordance with 2 CFR 200.502, the determination of when a Federal award is expended, and thereby reported on the Federal Schedule, is generally based on when the activity related to the Federal award occurs. Condition: The Community Development Block Grant Cluster Entitlement/Special Purpose Grants award is a cost reimbursement based grant that reimburses award recipients for expenditures incurred on this program, which seeks to address health inequities faced by members of New York City’s (NYC) priority populations with HIV and was first granted in July 2024. The Association did not include the expenditures incurred under this grant on the Federal Schedule in 2024, resulting in an understatement of the entire amount of the grant expenditures incurred in the prior year of $237,306. This has been corrected by management and is included in the 2025 Federal Schedule. There was no impact to our prior year major program determination. The cumulative amount of expenditures under this award are included in the 2025 Federal Schedule. Cause: When this grant was initially awarded in mid 2024, the project was not identified in the system as being federally funded at the time of grant setup and was, therefore, inappropriately excluded from the 2024 Federal Schedule. Effect: Failure to properly identify this grant as a federal award resulted in the underreporting of federal expenditures incurred in 2024 by $237,306. Questioned Costs: None Recommendation: We recommend management enhance their controls around identification of federal grants at the time of grant setup as well as enhance completeness controls as part of the preparation and review of the Federal Schedule. Repeat Finding in the Prior Year: No Management’s Views and Corrective Action Plan: Refer to Management’s View’s and Corrective Action Plan at the end of the report after the summary schedule of prior audit findings and status.