Finding 1172959 (2022-003)

Material Weakness Repeat Finding

Requirement

ABCEFGHIJLMNP

Questioned Costs

Year

2022

Accepted

2026-02-10

Audit: 386398

Organization: Incorporated Village of Freeport, New York (NY)

Auditor: BST & CO CPAS LLP

AI Summary

Answer: The Village did not provide necessary audit evidence on time for the Single Audit report.
Trend: This delay may indicate ongoing issues with compliance and documentation practices.
List: Follow up by reviewing the Village's processes for gathering and submitting audit evidence to prevent future delays.

Finding Text

The Village was unable to provide the appropriate audit evidence required for its independent auditor to issue the Single Audit report within the required time period.

Corrective Action Plan

The Village has continued to develop a course of action to ensure future Single Audit reports are completed and submitted in accordance with the requirements of 2 CFR 200.512.

Other Findings in this Audit

1172958 2022-003

Material Weakness Repeat

Programs in Audit

ALN	Program Name	Expenditures
14.269	HURRICANE SANDY COMMUNITY DEVELOPMENT BLOCK GRANT DISASTER RECOVERY GRANTS (CDBG-DR)	$4.90M
21.027	CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS	$2.20M
16.607	BULLETPROOF VEST PARTNERSHIP PROGRAM	$24,081
97.036	DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS)	$8,491
14.218	COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS	$6,000