Glens Falls Independent Living Center, Inc. operating as Southern Adirondack Independent Living Center (EIN No. 14-1706914) respectively submits the following corrective action plan for the year ended September 30, 2022: Independent public accounting firm: Bryans & Gramuglia CPAs, LLC, One Pine West Plaza, Suite 107, Albany, New York 12205.
Audit Period: October 1, 2021 – September 30, 2022
The finding from the September 30, 2022 schedule of findings and questioned costs is discussed
below. The finding is numbered consistently with the numbers assigned in the schedule.
FINDINGS - FINANCIAL STATEMENT AUDIT
MATERIAL WEAKNESS
2022-001 – Payroll – Segregation of Duties
Finding:
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.
Recommendation:
Due to the limited personnel in the accounting department, we recommend that the individual responsible for processing payroll continue to function with the same responsibilities; however, we recommend a payroll change status report be reviewed each pay period by another individual. This payroll change status form should be signed-off once reviewed.
FINDINGS - MAJOR FEDERAL AWARDS PROGRAMS AUDIT
U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES PASSED THROUGH THE NEW YORK STATE DEPARTMENT OF HEALTH, NEW YORK STATE DEPARTMENT OF HEALTH NEW YORK HEALTH BENEFIT EXCHANGE AND THE COMMUNITY SERVICE SOCIETY OF NEW YORK
Medical Assistance Program - CFDA No. 93.778
Material Weakness:
See Finding 2022-001