FAC Explorer

Finding 35573 (2022-002)

Significant Deficiency
Requirement
AB
Questioned Costs
$1
Year
2022
Accepted
2023-08-20
Audit: 32000
Organization: Stanley M. Isaacs Neighborhood Center, Inc. (NY)
Auditor: Pkf O'Connor Davies LLP

AI Summary

  • Core Issue: One employee's payroll file was missing required documents, including an I-9, W-4, and wage rate authorization form.
  • Impacted Requirements: Employee payroll files must include all necessary documentation to comply with federal regulations.
  • Recommended Follow-Up: Implement and adhere to new hire and termination checklists to ensure proper maintenance of employee files.

Finding Text

2022-002: Maintenance of Employee Payroll Files Federal Program Aging Cluster Criteria Employee payroll filed should be properly maintained with all required documents. Condition The Center failed to have on file an I-9 and W-4 as well as a wage rate authorization form for one employee of our sample selection. Cause Turnover within the Center?s finance team resulted in payroll files not being properly maintained. Effect Documents that are required to be held by the Center were not being properly retained. Questioned Costs $14,765 Context One selection out of a sample of seven employees. Recommendation The Center should follow the new hire and termination checklists that are in place to properly maintain employee files. Views of Responsible Officials See Corrective Action Plan.

Corrective Action Plan

Factors contributing to the missing documentation include the difficult managing some processes and paperwork during the pandemic. Additionally, we moved the Stanley Isaacs employee files from the Isaacs Center to Goddard Riverside, and some of the files were sent to storage. As a solution, we are in the process of scanning and storing electronically all employee personnel files. We are also conducting an internal audit to determine and correct any other deficiencies in Isaacs employee files.

Categories

Questioned Costs

Other Findings in this Audit

  • 35572 2022-001
    Significant Deficiency
  • 35574 2022-001
    Significant Deficiency
  • 35575 2022-002
    Significant Deficiency
  • 35576 2022-001
    Significant Deficiency
  • 35577 2022-002
    Significant Deficiency
  • 35578 2022-001
    Significant Deficiency
  • 612014 2022-001
    Significant Deficiency
  • 612015 2022-002
    Significant Deficiency
  • 612016 2022-001
    Significant Deficiency
  • 612017 2022-002
    Significant Deficiency
  • 612018 2022-001
    Significant Deficiency
  • 612019 2022-002
    Significant Deficiency
  • 612020 2022-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $3.76M
93.053 Nutrition Services Incentive Program $1.81M
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $1,651
93.667 Social Services Block Grant $454