FAC Explorer

Audit 414129

FY End
2025-12-31
Total Expended
$7.66M
Findings
1
Programs
12
Organization: Bestself Behavioral Health, Inc. (NY)
Year: 2025 Accepted: 2026-09-30
Auditor: DOPKINS & COMPANY LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1239272 2025-002 Material Weakness Yes M

Programs

ALN Program Spent Major Findings
93.958 BLOCK GRANTS FOR COMMUNITY MENTAL HEALTH SERVICES $1.29M Yes 0
14.267 CONTINUUM OF CARE PROGRAM $481,033 Yes 0
16.575 CRIME VICTIM ASSISTANCE $274,915 Yes 0
84.287 TWENTY-FIRST CENTURY COMMUNITY LEARNING CENTERS $232,679 Yes 0
93.959 BLOCK GRANTS FOR PREVENTION AND TREATMENT OF SUBSTANCE ABUSE $139,379 Yes 0
93.788 OPIOID STR $112,009 Yes 0
93.243 SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE $106,483 Yes 0
93.150 PROJECTS FOR ASSISTANCE IN TRANSITION FROM HOMELESSNESS (PATH) $86,223 Yes 0
16.812 SECOND CHANCE ACT REENTRY INITIATIVE $85,506 Yes 0
10.558 CHILD AND ADULT CARE FOOD PROGRAM $54,282 Yes 0
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $50,000 Yes 0
93.778 GRANTS TO STATES FOR MEDICAID $50,000 Yes 0

Contacts

Name Title Type
GYHUDJKAXAM9 Carol Quarantillo 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, 2025. 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, 2025.
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 2025-002
2025-002 CFDA #14.267 Failure to monitor and report sub-awardees in accordance with the United States Office of Management and Budget (OMB) and Federal Funding Accountability and Transparency Act (FFATA) Criteria: Under OMB, the Companies need to communicate the CFDA number, Federal award date, amount of federal funds obligated to subrecipient, and that the subrecipient is subject to audit requirements. The Companies are also required to monitor subrecipients during the year including reviewing most recent Single Audit reports. Under FFATA, as a prime contract awardee the Companies are required to report certain subaward information to the federal government using the FFATA Subaward Reporting System (FSRS). Condition: As the prime contract awardee, the Companies entered into a subaward contract and did not report the required subaward information using the FSRS. The Companies documented the subaward with a written memorandum of understanding (MOU). The MOU, however, did not indicate the awarded funds were federal, the CFDA number or audit requirements. Context: During the 2025 compliance audit, the auditor attempted to verify the Companies compliance with FFATA reporting requirements. It was determined that the Companies, as the prime contract awardee, did not, for 2025, report a subaward provided under the Youth Homelessness Demonstration Grant (reporting was performed through 2024). While the Companies did receive periodic reporting from the subrecipient, the Companies were not able to provide evidence that all required communications to the subrecipient were made. Cause: During the year, turnover occurred in program management. The Companies’ grant transition procedures did not include communication of subrecipient monitoring and reporting requirements. The Companies also do not have a procedure in place to identify all federal awards that are subject to FFATA reporting. Effect: The Companies did not report a subaward granted under the Youth Homelessness Demonstration Grant or make all required communications in writing to a subrecipient. Recommendation: The Companies should revise its grant management transition procedures to include subrecipient monitoring requirements and implement an agency wide tracking process to ensure the completeness of FFATA reporting. Views of Responsible Official: See management’s Corrective Action Plan on page 37.