Finding 1152608 (2024-002)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2025-09-11

AI Summary

  • Core Issue: The Organization has not submitted the required Federal single audit to the Federal Audit Clearinghouse for fiscal year 2024, missing the deadline.
  • Impacted Requirements: Timely submission of audit reports is crucial due to federal funding requirements, affecting financial reporting and compliance.
  • Recommended Follow-Up: The Organization should update accounting records and submit the overdue filings promptly, while also ensuring future submissions are timely to avoid similar issues.

Finding Text

2024-002 Reporting Criteria: Due to the level of federal funding received, the Organization was required to have a Federal single audit. The deadline to submit the single audit to the Federal Audit Clearinghouse is the earlier of 1) 30 calendar days after receipt of the audit report, and 2) nine months after the end of the audit period. Condition: As of the date of our audit report, the Organization has not completed the Federal Audit Clearinghouse submission for fiscal year 2024. Recommendation: We recommend that the Organization continue to bring accounting records up-to-date and submit the late filings as soon as possible after receiving the final audit report. Additionally, we recommend that the Organization begin to file their reporting submissions in a timely manner. Views of Responsible Officials and Planned Corrective Actions: HSNY was unable to submit monthly claims for their primary grant due to delays with New York State Office of Temporary and Disability Assistance (OTDA) drafting and approving a contract for the period. While OTDA guaranteed appropriation of the funds to HSNY, without a contract in place, HSNY was unable to submit claims for payment for the period through June 30, 2024 until the contract was approved in May 2025. Changes to the submittal process implemented by OTDA further delayed HSNY’s ability to timely submit claims for approval. This missing information causes an issue closing the year end books. To address the problem, management has requested OTDA prepare these contracts on a timely basis in the future and to prioritize any claims submitted for approval so that HSNY can catch up.

Categories

Reporting

Other Findings in this Audit

  • 576165 2024-001
    Material Weakness
  • 576166 2024-002
    Material Weakness Repeat
  • 1152607 2024-001
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
10.557 Wic Special Supplemental Nutrition Program for Women, Infants, and Children $1.90M
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $1.14M