FAC Explorer

Finding 1062051 (2022-001)

Material Weakness
Requirement
B
Questioned Costs
-
Year
2022
Accepted
2024-09-03
Audit: 318380
Organization: Glens Falls Independent Living Center, Inc. (NY)
Auditor: Bryans & Gramuglia CPAS LLC

AI Summary

  • Answer: The payroll processor can change pay rates and create new employees in the system.
  • Trend: This dual access raises concerns about potential errors or fraud.
  • List: Recommend implementing a separation of duties to enhance security and oversight.

Finding Text

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.

Categories

No categories assigned yet.

Other Findings in this Audit

  • 485608 2022-001
    Material Weakness
  • 485609 2022-001
    Material Weakness
  • 485610 2022-001
    Material Weakness
  • 1062050 2022-001
    Material Weakness
  • 1062052 2022-001
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
93.778 Medical Assistance Program - Waiver Programs $422,758
93.432 Acl Centers for Independent Living $190,166
93.464 State Grants for Assistive Technology $161,635
93.432 Covid-19 - Acl Centers for Independent Living $45,078
93.778 Medical Assistance Program $29,864
93.767 Children's Health Insurance Program $2,283