EIN: 060646977
UEI: XGWDEPYLY935
Audit also covers EIN: 222680676 · unlinked EINs have no separate FAC filing
Audited by: Guilmartin, DiPiro & Sokolowski, LLC
Oversight agency: 93 [Department of Health and Human Services]
View federal awards & risk assessment →
Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on July 15, 2026. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by January 15, 2027 (137 days from today).
What is a management decision? →FAC accepted this audit on July 11, 2025 — management decision was due January 11, 2026.
FAC accepted this audit on July 15, 2024 — management decision was due January 15, 2025.
FAC accepted this audit on July 24, 2023 — management decision was due January 24, 2024.
FAC accepted this audit on July 8, 2022 — management decision was due January 8, 2023.
FAC accepted this audit on September 11, 2021 — management decision was due March 11, 2022.
Criteria - The books and records are required to be closed with adjustments made within a reasonable period of time. Condition - Several adjustments were not made timely before the books and records were closed and the audit was started. Cause - The Organization is continuing to revise its procedures to gain efficiencies from the new accounting system. Effect or Potential Effect - The financial statements required several adjusting journal entries. Recommendation - The Organization should continue to improve its financial reporting. Management needs to continue assessing the internal processes in order to reduce the risk of human error and allow for timely reconciliations.
Show full finding ▾Hide full finding ▴Criteria - The books and records are required to be closed with adjustments made within a reasonable period of time. Condition - Several adjustments were not made timely before the books and records were closed and the audit was started. Cause - The Organization is continuing to revise its procedures to gain efficiencies from the new accounting system. Effect or Potential Effect - The financial statements required several adjusting journal entries. Recommendation - The Organization should continue to improve its financial reporting. Management needs to continue assessing the internal processes in order to reduce the risk of human error and allow for timely reconciliations.
Policies and procedures were put into place. Management reviews reports on a monthly basis. If necessary, adjustments are made. Management will review year end adjustments from prior year and make necessary adjustments if needed before the start of the audit.
2019-001
Criteria - Policies and procedures should be in place when implementing the new accounts receivable module. Condition - The Organization had a significant adjustment in the current year due to processing problems with the implementation of the accounts receivable module of the accounting system. Several adjustments were made to correct the problem. Additional changes may be required as the Organization revises its policies and procedures. Cause - procedures required to be revised. Effect or Potential Effect - The financial results required adjustment. Recommendation - The Organization has spent an enormous amount of time to correct the system issues and revise procedures. The procedures need to be continually re-examined as new issues arise.
Show full finding ▾Hide full finding ▴Criteria - Policies and procedures should be in place when implementing the new accounts receivable module. Condition - The Organization had a significant adjustment in the current year due to processing problems with the implementation of the accounts receivable module of the accounting system. Several adjustments were made to correct the problem. Additional changes may be required as the Organization revises its policies and procedures. Cause - procedures required to be revised. Effect or Potential Effect - The financial results required adjustment. Recommendation - The Organization has spent an enormous amount of time to correct the system issues and revise procedures. The procedures need to be continually re-examined as new issues arise.
Policies and procedures were put into place. Management reviews accounts receivable on a weekly basis. Directors are held accountable for collections within their department. There is now a dedicated person to handle third party billings.
2019-002
FAC accepted this audit on September 24, 2020 — management decision was due March 24, 2021.
FINANCIAL STATEMENT FINDING - Criteria - the books and records are required to be closed with adjustments made within a reasonable period of time. Condition - Adjustments were not made timely and the books and records were not closed within a reasonable period of time. Cause - The Organization implemented a new accounting system which required conversion of data and processing changes. Effect - The financial statements required many adjusting journal entries to get it to function as necessary. Auditor's Recommendation - The Organization has implemented a new general ledger system that should correct these issues. Management needs to also strengthen controls at the original source entry. This should reduce the risk of human error when allocating expenditures to the proper accounts and allow for timely reconciliations. Views of responsible officials and planned corrective action - We have now completed the implementation of our general ledger system and the closing process is completed more timely and with less manual adjustments.
Show full finding ▾Hide full finding ▴FINANCIAL STATEMENT FINDING - Criteria - the books and records are required to be closed with adjustments made within a reasonable period of time. Condition - Adjustments were not made timely and the books and records were not closed within a reasonable period of time. Cause - The Organization implemented a new accounting system which required conversion of data and processing changes. Effect - The financial statements required many adjusting journal entries to get it to function as necessary. Auditor's Recommendation - The Organization has implemented a new general ledger system that should correct these issues. Management needs to also strengthen controls at the original source entry. This should reduce the risk of human error when allocating expenditures to the proper accounts and allow for timely reconciliations. Views of responsible officials and planned corrective action - We have now completed the implementation of our general ledger system and the closing process is completed more timely and with less manual adjustments.
CORRECTIVE ACTION PLAN September 22, 2020 U.S. Department of Health and Human Services Meriden-New Britain-Berlin Young Men?s Christian Association, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2019. Name and address of independent public accounting firm: Guilmartin, DiPiro and Sokolowski, LLC 505 Main Street Middletown, CT 06457 Audit period January 1, 2019 ? December 31, 2019 The findings from the December 31, 2019 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned on the schedule. FINDINGS ? FINANCIAL STATEMENT AUDIT SIGNIFICANT DEFICIENCIES Finding # 2019-001: Grantor: None Pass-through Entity: None Federal CFDA: None Auditor?s Recommendation: The books and records are required to be closed with adjustments made with a reasonable period of time, however new system implementation and very large volume of data and older system. This resulted in correcting entries and a longer than normal close period. Action Taken: The Meriden YMCA has now completed the implementation of our general ledger system and the closing process is completed more timely and with less manual adjustments. Finding # 2019-002: Grantor: None Pass-through Entity: None Federal CFDA: None Auditor?s Recommendation: As mentioned above, management has implemented a new general ledger system. With this implementation, management needs to strengthen controls and provide proper training for staff so that accounts receivable is properly posted with the initial transaction. Management should also be reconciling the subsidiary ledger to the general ledger on a regular basis throughout the year and identify and correct any issues immediately. Action Taken: Management will continue to work with the new system to revise procedures to ensure timely reconciliations. FINDINGS ? FEDERAL AWARD PROGRAMS AUDITS None noted. If the Department of Health and Human Services has questions regarding this plan, please call Susan Chester at 203-440-9227. Sincerely yours, Susan Chester Chief Financial Officer
2018-001
FINANCIAL STATEMENT FINDING - Criteria - The organization implemented an accounting system upgrade and merged the Meriden system with the New Britain-Berlin system. Condition - The accounts receivable subsidiary ledger balances were updated upon completion of the reconciliations and cash was not posted against accounts receivable in the month received. Cause - The organization handles a large volume of receipts and when implementing the new system, staff were late when posting receivables and receipts. Effect - payments received were being posted in subsequent months. Additional time was spent reconciling those receipts to the subsidiary ledger and general ledger. Auditor's recommendation - Management needs to continue to strengthen controls so that accounts receivable is properly accounted for. Views of responsible officials and planned corrective action - We are continuing to work with the new system to revise procedures to ensure timely reconciliation.
Show full finding ▾Hide full finding ▴FINANCIAL STATEMENT FINDING - Criteria - The organization implemented an accounting system upgrade and merged the Meriden system with the New Britain-Berlin system. Condition - The accounts receivable subsidiary ledger balances were updated upon completion of the reconciliations and cash was not posted against accounts receivable in the month received. Cause - The organization handles a large volume of receipts and when implementing the new system, staff were late when posting receivables and receipts. Effect - payments received were being posted in subsequent months. Additional time was spent reconciling those receipts to the subsidiary ledger and general ledger. Auditor's recommendation - Management needs to continue to strengthen controls so that accounts receivable is properly accounted for. Views of responsible officials and planned corrective action - We are continuing to work with the new system to revise procedures to ensure timely reconciliation.
CORRECTIVE ACTION PLAN September 22, 2020 U.S. Department of Health and Human Services Meriden-New Britain-Berlin Young Men?s Christian Association, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2019. Name and address of independent public accounting firm: Guilmartin, DiPiro and Sokolowski, LLC 505 Main Street Middletown, CT 06457 Audit period January 1, 2019 ? December 31, 2019 The findings from the December 31, 2019 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned on the schedule. FINDINGS ? FINANCIAL STATEMENT AUDIT SIGNIFICANT DEFICIENCIES Finding # 2019-001: Grantor: None Pass-through Entity: None Federal CFDA: None Auditor?s Recommendation: The books and records are required to be closed with adjustments made with a reasonable period of time, however new system implementation and very large volume of data and older system. This resulted in correcting entries and a longer than normal close period. Action Taken: The Meriden YMCA has now completed the implementation of our general ledger system and the closing process is completed more timely and with less manual adjustments. Finding # 2019-002: Grantor: None Pass-through Entity: None Federal CFDA: None Auditor?s Recommendation: As mentioned above, management has implemented a new general ledger system. With this implementation, management needs to strengthen controls and provide proper training for staff so that accounts receivable is properly posted with the initial transaction. Management should also be reconciling the subsidiary ledger to the general ledger on a regular basis throughout the year and identify and correct any issues immediately. Action Taken: Management will continue to work with the new system to revise procedures to ensure timely reconciliations. FINDINGS ? FEDERAL AWARD PROGRAMS AUDITS None noted. If the Department of Health and Human Services has questions regarding this plan, please call Susan Chester at 203-440-9227. Sincerely yours, Susan Chester Chief Financial Officer
FAC accepted this audit on September 29, 2019 — management decision was due March 29, 2020.
FAC accepted this audit on July 2, 2018 — management decision was due January 2, 2019.
FAC accepted this audit on June 27, 2017 — management decision was due December 27, 2017.
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
Browse other Single Audit organizations in Connecticut →
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and filing records.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.
