Corrective Action Plans

Finding 11244 (2023-002)

Significant Deficiency 2023

IL

Reporting Subrecipient Monitoring § 200.303

Identifying Number: 2023-002 Finding: The College did not publicly post a certain required report timely. The following instance of noncompliance was identified: • HEERF Institutional Portion and MSI: The College posted a report to their website on October 23, 2023, for the period of April 1, 2...

Identifying Number: 2023-002 Finding: The College did not publicly post a certain required report timely. The following instance of noncompliance was identified: • HEERF Institutional Portion and MSI: The College posted a report to their website on October 23, 2023, for the period of April 1, 2023 – June 30, 2023, which was 110 days after the required deadline of July 10, 2023. Corrective Action Taken or Planned: The FY2023 Q2 report was completed by the College and posted on the website. Due to transition in personnel overseeing the quarterly reporting deadline, the initial due date for this report passed before the College completed its report. The College completed its reporting and public posting before the HEERF closeout deadline as specified in the Department of Education’s Closeout Liquidation Letter. Anticipated Completion Date: This process has already been implemented by the College Responsible Person: Nick Branson, Assistant Vice President Strategic Advancement Jean Stephan, Controller

View Audit 15031

Finding 11240 (2023-001)

Significant Deficiency 2023

Baldwin Area Medical Center, Inc. D/b/a Western Wisconsin Health

WI

Internal Control / Segregation of Duties Reporting

Recommendation – We encourage the Board of Directors and management to strengthen internal controls or implement mitigating controls where possible. Management’s Response – In 2023, the Organization implemented a new accounting information system at Adoray, as well as reviewing job responsibilities ...

Recommendation – We encourage the Board of Directors and management to strengthen internal controls or implement mitigating controls where possible. Management’s Response – In 2023, the Organization implemented a new accounting information system at Adoray, as well as reviewing job responsibilities and duties, to create opportunities for segregation of duties and separation of incompatible functions in the future. Management plans to continue this process and review and provide additional updates in 2024.

View Audit 15025

Finding 11231 (2023-002)

Significant Deficiency 2023

Salt Lake City Corporation

UT

Reporting Significant Deficiency Internal Control / Segregation of Duties

Finding 2023-002 Federal Agency Name: Department of the Treasury Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Fund CFDA #21.027 Finding Summary: The original project and expenditure reports provided to the auditors did not include all expenditures made during the reporting peri...

Finding 2023-002 Federal Agency Name: Department of the Treasury Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Fund CFDA #21.027 Finding Summary: The original project and expenditure reports provided to the auditors did not include all expenditures made during the reporting periods they selected for testing. Responsible Individuals: Aaron Price Corrective Action Plan: This is the result of an end of year timing issue wherein the reporting deadline to the Federal Government occurred prior to year-end close, resulting in a reconciling item being accurately reported within the City’s fiscal year despite being reported to the Federal Government in a subsequent quarter, but still accurately within the Federal Government’s fiscal year. Moving forward, greater efforts will be used to reconcile year end grant transactions prior to federal reporting, however, this is considered to be a non-recurring issue given the nature of the grant. Anticipated Completion Date: December 2023

View Audit 15023

Finding 11182 (2023-001)

Significant Deficiency 2023

Prince George's Community College

MD

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

The College experienced a transition in a key management position, Controller, at the end of fiscal year 2023. The new appointed Controller will revise the month-end, and year-end, closing activities to include detailed procedures, the roles of those responsible on the Financial Services team, and d...

The College experienced a transition in a key management position, Controller, at the end of fiscal year 2023. The new appointed Controller will revise the month-end, and year-end, closing activities to include detailed procedures, the roles of those responsible on the Financial Services team, and deadlines that support timely financial reporting. The Financial Services team will maintain regularly scheduled progress meetings to ensure the audit remains on track for timely submission and uphold the responsibility for ensuring that the audit commences on a timely basis. A quarterly progress review will be conducted with the Vice President of Financial Services and Operations. Additionally, the Controller will submit a request to fill vacant Financial Services positions to the Senior Team for approval and will submit a recommendation to the Senior Team to fire additional resources with appropriate accounting experience and knowledge.

View Audit 14996

Finding 11178 (2023-003)

Material Weakness 2023

Cumberland Memorial Hospital, Inc.

WI

Material Weakness Reporting Internal Control / Segregation of Duties

Recommendation – We recommend that all accounts be reconciled and adjustments be posted to the accounting records on a quarterly basis, at a minimum. Management’s Response – The Hospital will work to establish policies and procedures to reduce the number of adjusting journal entries proposed by the ...

Recommendation – We recommend that all accounts be reconciled and adjustments be posted to the accounting records on a quarterly basis, at a minimum. Management’s Response – The Hospital will work to establish policies and procedures to reduce the number of adjusting journal entries proposed by the auditors.

View Audit 14986

Finding 11177 (2023-002)

Material Weakness 2023

Cumberland Memorial Hospital, Inc.

WI

Internal Control / Segregation of Duties HUD Housing Programs Reporting

Recommendation – We recommend management and those charged with governance continue to evaluate whether to accept the degree of risk associated with this condition because of cost or other considerations. Management’s Response – The Hospital does not have the resources available to increase staff si...

Recommendation – We recommend management and those charged with governance continue to evaluate whether to accept the degree of risk associated with this condition because of cost or other considerations. Management’s Response – The Hospital does not have the resources available to increase staff size and address this internal control deficiency. The Board of Directors and management are aware of the incompatible duties and will continue to provide oversight and monitor the Hospital’s operations

View Audit 14986

Finding 11176 (2023-001)

Material Weakness 2023

Cumberland Memorial Hospital, Inc.

WI

Internal Control / Segregation of Duties Material Weakness Reporting

Recommendation – We recommend management and those charged with governance continue to evaluate whether to accept the degree of risk associated with this condition because of cost or other considerations. Management’s Response – The Hospital does not have the resources and staff to prepare the finan...

Recommendation – We recommend management and those charged with governance continue to evaluate whether to accept the degree of risk associated with this condition because of cost or other considerations. Management’s Response – The Hospital does not have the resources and staff to prepare the financial statements and notes but will continue to oversee the auditor’s services and review and approve the financial statements and notes.

View Audit 14986

Finding 11168 (2023-003)

Significant Deficiency 2023

Fulton County Community Unit School District No. 3

IL

Subrecipient Monitoring Allowable Costs / Cost Principles Cash Management

Response and corrective action plan: The District will review current processes for identifying, coding, and reporting federal expenditures and implement processes to ensure amounts reported are supported by the District's general ledger.

View Audit 14962

Finding 10974 (2023-001)

Material Weakness 2023

Western Oregon University

OR

Reporting Special Tests & Provisions Student Financial Aid

Finding 2023-001 Federal Agency Name: U.S. Department of Education Federal Financial Assistance Listing: 84.063, 84.007, 84.268, 84.033, 84.038, 84.379 Program Name: Student Financial Assistance Cluster Compliance Requirement: Special Tests & Provisions – Enrollment Reporting Type of Finding: M...

Finding 2023-001 Federal Agency Name: U.S. Department of Education Federal Financial Assistance Listing: 84.063, 84.007, 84.268, 84.033, 84.038, 84.379 Program Name: Student Financial Assistance Cluster Compliance Requirement: Special Tests & Provisions – Enrollment Reporting Type of Finding: Material Weakness in Internal Controls Finding Summary: During the testing of compliance for Enrollment Reporting, there were instances where the National Student Loan Data System (NLSDS) did not reflect accurate or timely reporting of a student’s change in enrollment status. While records were submitted accurately and timely to the National Student Clearinghouse, those records were not reflected in NSLDS. Responsible Individuals: Kella Helyer, Director of Financial Aid and Amy Clark, University Registrar Corrective Action Plan: Management agrees with this finding. The initial response to this request for data did not include the active and inactive enrollment levels for the requested sample students. Initially it appeared that there was a systems issue between the National Student Clearinghouse (NSC) and the National Student Loan Data System (NSLDS); however, upon further investigation and in conversation with NSLDS, the required information was found and subsequently provided to Eide Bailly on December 1, 2023. The resolution of this request for data was resolved but after the final audit report was submitted. Anticipated Completion Date: Completed December 1, 2023

View Audit 14816

Finding 10967 (2023-001)

Material Weakness 2023

Center for Advocacy for the Rights and Interests of the Elderly

PA

Reporting Material Weakness

Center for Advocacy for the Rights and Interests of the Elderly (CARIE) respectfully submits the following corrective action plan for the year ended June 30, 2023. Audit period: Year ending June 30, 2023 The finding from the schedule of findings and questioned costs is discussed below. The finding...

Center for Advocacy for the Rights and Interests of the Elderly (CARIE) respectfully submits the following corrective action plan for the year ended June 30, 2023. Audit period: Year ending June 30, 2023 The finding from the schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the numbers assigned in the schedule. FINDINGS—SINGLE AUDIT MATERIAL WEAKNESS 2023‐001 Internal Control over Compliance and Compliance (Reporting) Recommendation: We recommend management evaluate their internal controls surrounding the major federal programs to ensure compliance with the reporting requirements of their grants. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: We will create a reporting calendar with due dates to be reviewed monthly. The Finance Manager will prepare the reports and the Executive Director will review the reports prior to submission. Names of contact responsible for corrective action: Whitney Lingle, Executive Director. Planned completion date for corrective action plan: June 30, 2024. If the Department of Health and Human Services has questions regarding this plan, please call Whitney Lingle at (267) 546‐3434.

View Audit 14811

Finding 10955 (2023-001)

Significant Deficiency 2023

Linn County

OR

Reporting Special Tests & Provisions Significant Deficiency

1. Deficiency #1 a. Significant Deficiency: SA 2023 - 001 - SIGNIFICANT DEFICIENCY FEDERAL PROGRAM: 21.027 - Coronavirus State and Local Fiscal Recovery Funds SPECIFIC REOUREMENT: Expenditures being reported under the major program were made in accordance within grant compliance. CONDITION: During o...

1. Deficiency #1 a. Significant Deficiency: SA 2023 - 001 - SIGNIFICANT DEFICIENCY FEDERAL PROGRAM: 21.027 - Coronavirus State and Local Fiscal Recovery Funds SPECIFIC REOUREMENT: Expenditures being reported under the major program were made in accordance within grant compliance. CONDITION: During our testing of Quarterly Project and Expenditure Reporting forms, we noted that there was inaccurate reporting of expenditures, where monies expended in fiscal year 2022 were reported as 2023 expenditures. Forms submitted prior to fiscal year 2023 start, had a clerical error where the second quarter of fiscal year 2022 was improperly identified as the third quarter of 2022. QUESTIONED COST: None noted. CONTEXT: This finding is limited to this major program and the context noted in the condition. The minimum noted in questioned cost, is the amount where no documentation was maintained and maximum is the amount reimbursed under this program related to the condition noted. EFFECT: Without adequate controls or procedures in place to review reporting documents, the possibility exists that expenditures may be improperly charged to inaccurate fiscal years under a federal grant program. CAUSE: The County did not have adequate review processes in place to ensure accuracy ofreporting forms. RECOMMENDATION: We recommend the County implement review policies and procedures for federal awards to ensure proper usage and ensure compliance with federal award provisions.b. Linn County, Oregon - PLAN OF ACTION: LINN COUNTY management agrees with the finding. The County has implemented a grant reporting process where grant reports are reviewed by a second person before the reports are filed with the corresponding agency. c. Timeframe: Linn County management implemented the changes discussed in b. above on May 15, 2023.

View Audit 14787

Finding 10952 (2023-001)

None 2023

Harvard University

MA

Student Financial Aid Eligibility Reporting

Enrollment Reporting Cluster: Student Financial Assistance Sponsoring Agency: Department of Education Award Name: Federal Pell Grant Program and Federal Direct Student Loans Award Numbers: Not applicable Assistance Listing Titles: Federal Pell Grant Program and Federal Direct Student Loans Assistanc...

Enrollment Reporting Cluster: Student Financial Assistance Sponsoring Agency: Department of Education Award Name: Federal Pell Grant Program and Federal Direct Student Loans Award Numbers: Not applicable Assistance Listing Titles: Federal Pell Grant Program and Federal Direct Student Loans Assistance Listing Numbers: 84.063 and 84.268 Award Year: 2022-2023 Pass-through entity: Not applicable The enrollment reporting exceptions identified by PwC were isolated to one Harvard school and did not impact the loan repayment status for any student. The exceptions were the result of system reporting and management has completed corrective actions. Program level enrollment effective date was addressed by correcting the enrollment reporting logic within the Harvard school’s reporting system, Ellucian Banner. This updated logic now provides accurate program status effective dates in the National Student Clearinghouse (NSC) reporting file. Harvard successfully transmitted its first file with the updated logic to NSC in November 2023. As program level enrollment data is not used to initiate loan repayment or other loan status changes; these students were not negatively impacted. Withdrawn versus graduation status issue was isolated to off-cycle graduation events in November and March. Although the final status was reported as withdrawn instead of graduated for these selections, there was no impact on the student’s loan repayment or eligibility as we appropriately reported the initial separation event. Harvard implemented a “Graduates Only” NSC reporting file to correctly transmit the graduation status for these off-cycle graduates which will ensure compliance going forward. Sincerely, Amanda McDonnell University Controller 617-495-8032

View Audit 14779

Finding 10948 (2023-001)

Material Weakness 2023

South Redford School District

MI

Procurement, Suspension & Debarment Subrecipient Monitoring Special Tests & Provisions

Condition: During testing of the grant, we noted the School District utilized funds from the Education Stabilization Funds (ESF) for minor remodeling and renovations of the school buildings. Per the 2023 Compliance Supplement, recipients and subrecipients that use ESF for minor remodeling, renovatio...

Condition: During testing of the grant, we noted the School District utilized funds from the Education Stabilization Funds (ESF) for minor remodeling and renovations of the school buildings. Per the 2023 Compliance Supplement, recipients and subrecipients that use ESF for minor remodeling, renovation, or construction contracts that are over $2,000 and use laborers and mechanics, must meet Davis-Bacon prevailing wage requirements. The School District expended ESSER funds that related to repairs and renovations; however, the prevailing wage requirement was not included in any of the related contracts' language, nor did the School District receive or review the certified payroll reports from any of the contractors. Planned Corrective Action: As it pertains to the use of ANY Federal funds for construction projects in the South Redford School District (SRSD), when said funds will be used to compensate for labor for any construction project: We must stipulate in all RFP’s, Davis-Bacon requirements for prevailing wages as it relates to the use of laborers and mechanics, for all projects over $2,000. All responses to RFP’s must: 1. Acknowledge the Davis Bacon prevailing wage requirement; 2. All bid pricing must reflect prevailing wage requirements; 3. Bid recipients must have a process in place for reporting their compliance to the prevailing wage requirement and submit documentation along with all invoices, be it directly to SRSD or to the construction management firm, who will then include said documentation with their backup and invoices to SRSD. Contact person responsible for corrective action: Linda Earl, Finance Director Anticipated Completion Date: November 1, 2023

View Audit 14775

Finding 10938 (2023-009)

Material Weakness 2023

Caritas Family Solutions and Affiliates

IL

Internal Control / Segregation of Duties Material Weakness Reporting

• Corrective Action Plan: Caritas Family Solutions acknowledges the finding and is committed to establishing and enforcing internal control procedures for compliance with performance reporting requirements. We will work to improve our oversight and compliance in this regard. o A compliance team wil...

• Corrective Action Plan: Caritas Family Solutions acknowledges the finding and is committed to establishing and enforcing internal control procedures for compliance with performance reporting requirements. We will work to improve our oversight and compliance in this regard. o A compliance team will be appointed to ensure that the agency adheres to all compliance requirements. o The compliance team will work closely with the PM to coordinate and delegate tasks to collect the data needed to complete the report. o The compliance team will assist in creating a process for maintaining documentation to support what is reported. o The compliance team will document the level of compliance in which internal controls are followed and report results to program and agency leadership along with recommendations for improvement. Internal audits will be conducted in preparation for external audits. • Anticipated Completion Date: The process will be implemented on January 3, 2024, and will continuously be reviewed and updated to align with best practices.

View Audit 14751

Finding 10937 (2023-008)

Significant Deficiency 2023

Caritas Family Solutions and Affiliates

IL

Internal Control / Segregation of Duties Reporting Significant Deficiency

• Corrective Action Plan: Caritas Family Solutions acknowledges the finding and agree to implement procedures for reviewing financial reports and ensuring that the CFAO signs off on the review before submission to the granting agency. We are committed to improving the accuracy and compliance of fina...

• Corrective Action Plan: Caritas Family Solutions acknowledges the finding and agree to implement procedures for reviewing financial reports and ensuring that the CFAO signs off on the review before submission to the granting agency. We are committed to improving the accuracy and compliance of financial reports. • Anticipated Completion Date: In July 2023, management implemented formal review, performed by the CFAO, of all SA1 and SA2 reports.

View Audit 14751

Finding 10936 (2023-007)

None 2023

Caritas Family Solutions and Affiliates

IL

Allowable Costs / Cost Principles Reporting Internal Control / Segregation of Duties

• Corrective Action Plan: The monthly reports are submitted through the CWI portal and since the former Project Manager left the agency, no one else has been granted access to the portal. Several requests have been made to CWI and promises from CWI to grant access to the current Project Manager, but...

• Corrective Action Plan: The monthly reports are submitted through the CWI portal and since the former Project Manager left the agency, no one else has been granted access to the portal. Several requests have been made to CWI and promises from CWI to grant access to the current Project Manager, but access remains elusive. Without access to the portal, - Caritas Family Solutions does not have the template for the report and do not know what data are reported. Moving forward, a hardcopy of the report will be kept on file in the SCSEP office for future reference and audit purposes. The reports are submitted via the funder’s portal and with the departure of the previous program manager, no one at Caritas has access to the poral. Several requests were made to the funder to grant the new program manager access, but those requests have not been honored. • Anticipated Completion Date: The process will be ongoing once management receives access to the portal.

View Audit 14751

Finding 10932 (2023-003)

Significant Deficiency 2023

Caritas Family Solutions and Affiliates

IL

Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties Subrecipient Monitoring

• Corrective Action Plan: Caritas Family Solutions acknowledge the finding and are committed to establishing and enforcing internal control procedures for earmarking compliance requirements. We will work to improve our oversight and compliance in this regard. o A compliance team from the QI Departm...

• Corrective Action Plan: Caritas Family Solutions acknowledge the finding and are committed to establishing and enforcing internal control procedures for earmarking compliance requirements. We will work to improve our oversight and compliance in this regard. o A compliance team from the QI Department will be appointed to ensure that the program adheres to all compliance requirements. o The compliance team will work closely with the PM to coordinate and delegate tasks to determine how and what data will be collected. o The compliance team will work closely with the PM to determine who has responsibility for data entry, compilation, and processing. o The compliance team will assist the program in creating a process for maintaining, storing, and securing data for the required period. o The compliance team will review compliance throughout the life of the grant and adjust, as necessary. • Anticipated Completion Date: The process will be implemented on January 3, 2024, and will be continually updated to align with best practices.

View Audit 14751

Finding 10908 (2023-001)

Significant Deficiency 2023

City of Philomath

OR

Reporting Significant Deficiency Internal Control / Segregation of Duties

Beginning with the January 10, 2024, reporting date the City is following the reporting requirement for OBDD and will continue to work with them on the other compliance issues listed above. The city has implemented procedures to guarantee filing of the require reports.

View Audit 14704

Finding 10904 (2023-002)

None 2023

Progressive Community Health Centers, Inc.

WI

Reporting

Audit Finding Response ‐ 2023‐002 Agency: U.S. Department of Health and Human Services Federal assistance listing or State ID numbers: 93.527, 93.224, Health Center Program Cluster and 435.151301, Community Health Centers Program Criteria: The Organization is required to submit its financial stat...

Audit Finding Response ‐ 2023‐002 Agency: U.S. Department of Health and Human Services Federal assistance listing or State ID numbers: 93.527, 93.224, Health Center Program Cluster and 435.151301, Community Health Centers Program Criteria: The Organization is required to submit its financial statement audit and audit of compliance described in the Uniform Guidance and Guidelines through the Federal Audit Clearinghouse within nine months after year-end. Statement of condition: The Organization's reporting package was not complete and submitted to the Federal Audit Clearinghouse within nine months after year-end. Questioned costs: The amount of questioned costs could not be determined. Context: The financial statements and reporting package were not submitted prior to the due date. Effect: The Organization was not in compliance with the reporting requirements of the contracts. Cause: The submission of the 2021 reporting package was not done until October 2022. This was due to turnover in the Organization, adoption of new accounting standards, unique material transactions, and receiving new COVID-19 funding. Due to the late submission of the 2021 reporting package, the 2022 audit was not submitted until calendar year 2023 and the 2023 audit could not be completed until January 2024. Recommendation: We recommend management continue their plan and timelines to complete the financial statement audit by the required due date. Management's response: The Organization will continue to monitor due dates related to its contracts and adhere to the outlined deadlines. The late submission of the March 31, 2022, financial statements was due to a late submission of the March 31, 2021, financial statements, therefore the 2022 audit could not be scheduled and completed until calendar year 2023. The March 31, 2023, audit was scheduled for the fall of 2023, the auditors were not able to dedicate time until November and early December 2023, causing another delay in the submission of the audit. The March 31, 2024, audit will be scheduled in the spring of 2024 to ensure submission of the reporting package within the nine-month deadline. The Organization will continue to do its due diligence by providing internal and external clients with accurate and timely information. Official Responsible for Ensuring the Corrective Action Plan: Tanya Stamps, Progressive Community Health Center Chief Financial Officer. Planned Completion Date for the Corrective Action Plan: The Organization will continue to monitor timelines and reporting requirements on an ongoing basis.

View Audit 14699

Finding 10893 (2023-001)

None 2023

Village of Godfrey

IL

Reporting

Condition: The Village incorrectly reported zero expenditures on their annual Project and Expenditure (P&E) report for fiscal year ended March 31, 2023. They previously included these expenditures as spent on their annual P&E report for fiscal year ended March 31, 2022. Therefore, the expenditures r...

Condition: The Village incorrectly reported zero expenditures on their annual Project and Expenditure (P&E) report for fiscal year ended March 31, 2023. They previously included these expenditures as spent on their annual P&E report for fiscal year ended March 31, 2022. Therefore, the expenditures reported on the schedule of expenditures and federal awards for March 31, 2023, do not match what the Village submitted for expenditures on their annual P&E report. Recommendation: The Village should ensure expenditures incurred within the fiscal year are included on the correct annual P&E report for federal awards. Name of Contact Person: Richard Beran View of Responsible Officials and Planned Corrective Action: The finding for this audit was due to the one-time contribution of American Rescue Plan Act (ARPA) funds. It is not anticipated that such a contribution will happen again. However, the Village will ensure that expenditure reports only include eligible expenditures going forward. Anticipated Date of Completion: Ongoing Analysis

View Audit 14679

Finding 10884 (2023-001)

Significant Deficiency 2023

Gavilan Joint Community College District

CA

Student Financial Aid Special Tests & Provisions Reporting

Gavilan’s current process in submitting enrollment files to NSC involves a collaboration between two departments: Admissions and Records and Information Technology. During this period, primarily in Spring 2023, the two parties experienced a miscommunication between which file contained the current e...

Gavilan’s current process in submitting enrollment files to NSC involves a collaboration between two departments: Admissions and Records and Information Technology. During this period, primarily in Spring 2023, the two parties experienced a miscommunication between which file contained the current enrollment data versus which file was being submitted to NSC. Admissions and Records mistakenly submitted 4 incorrect files. Since, Admissions and Records has worked with IT to update procedures and strengthen communication when collecting the current enrollment data. To further correct the deficiency, discussions circled around Admissions and records working with a Banner Ellucian Consultant to review our Banner capabilities and strengthen the user control to oversee and submit the enrollment reports independent of IT’ s assistance. Admissions and Records will also develop a written manual to cover the step-by-step process in submitting the School Enrollment Transmission to National Student Clearinghouse in order for the correct NSLDS monitoring. The written manual will document: • Banner pages and strokes, including screen shots. • Current IT process, point of contact and ﬁle name • Link to future transmission page on the Na1onal Student Clearinghouse user page • Link to NSDLS Repor1ng page to validate and conﬁrm correct submissions have been reported. The Director of Admissions and Records will coordinate business practices with Admissions and Records, Financial Aid and IT to ensure the school enrollment transmissions are submitted on time and are correct. The business process will be documented by Admissions and Records and shared with Financial Aid, IT, and the VP of Student Services

View Audit 14642

Finding 10861 (2023-001)

None 2023

Pitcher Hill Housing Development Fund Company, Inc.

NY

Subrecipient Monitoring Reporting § 200.512

Recommendation: We recommend that management implement procedures to ensure that reporting packages and data collection forms are filed timely in the future. Action taken: Pitcher Hill Housing Development Fund Company, Inc. agrees with the auditor’s recommendations and will implement procedures to ...

Recommendation: We recommend that management implement procedures to ensure that reporting packages and data collection forms are filed timely in the future. Action taken: Pitcher Hill Housing Development Fund Company, Inc. agrees with the auditor’s recommendations and will implement procedures to ensure timely filing in the future. For questions regarding this corrective action plan, please contact Kyle Lyskawa, Chief Financial Officer, at (315) 424-1821.

View Audit 14559

Finding 10860 (2023-001)

None 2023

Onondaga Apartments Housing Development Fund Company, Inc.

NY

Subrecipient Monitoring Reporting § 200.512

Recommendation: We recommend that management implement procedures to ensure that reporting packages and data collection forms are filed timely in the future. Action taken: Onondaga Apartments Housing Development Fund Company, Inc. agrees with the auditor’s recommendations and will implement procedu...

Recommendation: We recommend that management implement procedures to ensure that reporting packages and data collection forms are filed timely in the future. Action taken: Onondaga Apartments Housing Development Fund Company, Inc. agrees with the auditor’s recommendations and will implement procedures to ensure timely filing in the future. For questions regarding this corrective action plan, please contact Kyle Lyskawa, Chief Financial Officer, at (315) 424-1821.

View Audit 14558

Finding 10859 (2023-001)

None 2023

Byrne Manor Housing Development Fund Company, Inc.

NY

Subrecipient Monitoring Reporting § 200.512

Recommendation: We recommend that management implement procedures to ensure that reporting packages and data collection forms are filed timely in the future. Action taken: Byrne Manor Apartments agrees with the auditor’s recommendations and will implement procedures to ensure timely filing in the f...

Recommendation: We recommend that management implement procedures to ensure that reporting packages and data collection forms are filed timely in the future. Action taken: Byrne Manor Apartments agrees with the auditor’s recommendations and will implement procedures to ensure timely filing in the future. For questions regarding this corrective action plan, please contact Kyle Lyskawa, Chief Financial Officer, at (315) 424-1821.

View Audit 14557

Finding 10858 (2023-001)

None 2023

Rome Mall Housing Development Fund Company, Inc.

NY

Subrecipient Monitoring Reporting § 200.512

Recommendation: We recommend that management implement procedures to ensure that reporting packages and data collection forms are filed timely in the future. Action taken: Rome Mall Apartments agrees with the auditor’s recommendations and will implement procedures to ensure timely filing in the futu...

Recommendation: We recommend that management implement procedures to ensure that reporting packages and data collection forms are filed timely in the future. Action taken: Rome Mall Apartments agrees with the auditor’s recommendations and will implement procedures to ensure timely filing in the future. For questions regarding this corrective action plan, please contact Kyle Lyskawa, Chief Financial Officer, at (315) 424-1821.

View Audit 14554

Corrective Action Plans

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