EIN: 113024828
UEI: Z3NLWXGYLHN5
Audited by: Antonio A. Soriano CPA
Oversight agency: 93 [Department of Health and Human Services]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 19, 2025. 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 March 19, 2026 (171 days ago).
What is a management decision? →FAC accepted this audit on October 3, 2025 — management decision was due April 3, 2026.
FAC accepted this audit on February 7, 2025 — management decision was due August 7, 2025.
As noted in Section 11 Finding 2023-002, I selected a random sample of payroll costs, employee benefits and other than personnel costs allocated to the grant and tested for improper allocation of costs, unallowable costs, or misclassification of transactions. I noted inconsistent cost allocations of several OTPS in my sample test. Cause Each month the cost allocation% for several OTPS vendors are changed based on the units delivered during the month. In other instances, the basis of the % changes are not documented and are based solely on verbal instructions given by the executive director or programs director to accounting staff.
Show full finding ▾Hide full finding ▴Information on the Federal Program: Supportive Services City Meals and Wheels 93.044 Criteria: Human Services Contract Section 3.04: Cost allocating and duplication-Contractor shall accurately and equitably allocate costs that are attributable to the operation of two or more programs, or that are attributable to two or more governmental funding sources. Per Cost Principles. It is essential that proper documentation be maintained to support the allocation of a cost to a contract, program, funding source and cost category. Condition: As noted in Section 11 Finding 2023-002, I selected a random sample of payroll costs, employee benefits and other than personnel costs allocated to the grant and tested for improper allocation of costs, unallowable costs, or misclassification of transactions. I noted inconsistent cost allocations of several OTPS in my sample test. Cause Each month the cost allocation% for several OTPS vendors are changed based on the units delivered during the month. In other instances, the basis of the % changes are not documented and are based solely on verbal instructions given by the executive director or programs director to accounting staff.
The Organization does not agree with this finding. Our cost allocation policies include the following: 1. Payroll – allocated based on time and effort with consideration of the limits of the program contracts 2. OTPS – allocated based on food units with considerations on the program and supporting services benefited During the exit meeting/visit to the office, we have provided the auditors with invoices and allocation basis of the expenses. We have also explained to the auditors the allocation in terms of percentage and dollar values for each sample.
FAC accepted this audit on May 3, 2024 — management decision was due November 3, 2024.
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.
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