EIN: 116001939
UEI: QFNADND8HTG5
Data as of August 19, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 30, 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 30, 2026, which was (143 days ago).
What is a management decision? →Criteria In accordance with 2 CFR § 200.332(a) of the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), pass-through entities are required to “clearly identify to the subrecipient” certain information and requirements at the time of subaward, including the Federal award identification, all compliance requirements, and any additional terms and conditions imposed by the pass-through entity. Condition During our audit of the airport improvement program grant awarded to the Town, we noted that the Town did not execute a formal subrecipient agreement with Fishers Island Ferry District, to whom federal funds were passed through during the audit period. Specifically, no written agreement was in place outlining the subrecipient’s responsibilities, applicable compliance requirements, or the terms and conditions of the award. Cause The Town did not have procedures in place to ensure that subrecipient agreements are issued for this program. Effect Without a formal subrecipient agreement, the entity increased the risk that the subrecipient may not fully understand or comply with federal award requirements. This could result in noncompliance with federal regulations, potential misuse of funds, and questioned costs. Additionally, the entity is not in full compliance with Uniform Guidance. Questioned Costs None Recommendation We recommend that the Town develop and implement procedures to ensure that formal written subrecipient agreements are executed prior to the disbursement of federal funds. These agreements should contain all elements required by 2 CFR § 200.332(a), including the identification of the federal award, applicable compliance requirements, and any additional terms and conditions. Views of Responsible Officials The Town agrees with this finding. The absence of subrecipient agreements for the airport improvement program was an oversight. Procedures have since been put in place to ensure that formal written subrecipient agreements are executed prior to the disbursement of federal funds.
Finding 2024-001 Audit Finding: In accordance with 2 CFR § 200.332(a) of the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), pass-through entities are required to “clearly identify to the subrecipient” certain information and requirements at the time of subaward, including the Federal award identification, all compliance requirements, and any additional terms and conditions imposed by the pass-through entity. The Town did not execute a formal subrecipient agreement with Fishers Island Ferry District, to whom federal funds were passed through during the audit period. Specifically, no written agreement was in place outlining the subrecipient’s responsibilities, applicable compliance requirements, or the terms and conditions of the award. Recommendation: We recommend that the Town develop and implement procedures to ensure that formal written subrecipient agreements are executed prior to the disbursement of federal funds. These agreements should contain all elements required by 2 CFR § 200.332(a), including the identification of the federal award, applicable compliance requirements, and any additional terms and conditions. Corrective Action Plan: In coordination with the Supervisor’s office, Town Attorney’s office, and Comptroller’s office, formal subrecipient agreements will be prepared and executed, with adoption of Town Board resolutions, between the Town of Southold and pass-through entities concurrently as Federal grant contracts are awarded, as applicable. Responsible Individual: Albert J. Krupski Jr., Town Supervisor Paul DeChance, Town Attorney Michelle Nickonovitz, Town Comptroller Planned Date of Implementation: Corrective action plan procedures have already been communicated and implemented to ensure that formal written subrecipient agreements with pass-through entities are executed prior to the disbursement of federal funds.
Criteria In accordance with 2 CFR § 200.332(a) of the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), pass-through entities are required to “clearly identify to the subrecipient” certain information and requirements at the time of subaward, including the Federal award identification, all compliance requirements, and any additional terms and conditions imposed by the pass-through entity. Condition During our audit of the airport improvement program grant awarded to the Town, we noted that the Town did not execute a formal subrecipient agreement with Fishers Island Ferry District, to whom federal funds were passed through during the audit period. Specifically, no written agreement was in place outlining the subrecipient’s responsibilities, applicable compliance requirements, or the terms and conditions of the award. Cause The Town did not have procedures in place to ensure that subrecipient agreements are issued for this program. Effect Without a formal subrecipient agreement, the entity increased the risk that the subrecipient may not fully understand or comply with federal award requirements. This could result in noncompliance with federal regulations, potential misuse of funds, and questioned costs. Additionally, the entity is not in full compliance with Uniform Guidance. Questioned Costs None Recommendation We recommend that the Town develop and implement procedures to ensure that formal written subrecipient agreements are executed prior to the disbursement of federal funds. These agreements should contain all elements required by 2 CFR § 200.332(a), including the identification of the federal award, applicable compliance requirements, and any additional terms and conditions. Views of Responsible Officials The Town agrees with this finding. The absence of subrecipient agreements for the airport improvement program was an oversight. Procedures have since been put in place to ensure that formal written subrecipient agreements are executed prior to the disbursement of federal funds.
Finding 2024-001 Audit Finding: In accordance with 2 CFR § 200.332(a) of the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), pass-through entities are required to “clearly identify to the subrecipient” certain information and requirements at the time of subaward, including the Federal award identification, all compliance requirements, and any additional terms and conditions imposed by the pass-through entity. The Town did not execute a formal subrecipient agreement with Fishers Island Ferry District, to whom federal funds were passed through during the audit period. Specifically, no written agreement was in place outlining the subrecipient’s responsibilities, applicable compliance requirements, or the terms and conditions of the award. Recommendation: We recommend that the Town develop and implement procedures to ensure that formal written subrecipient agreements are executed prior to the disbursement of federal funds. These agreements should contain all elements required by 2 CFR § 200.332(a), including the identification of the federal award, applicable compliance requirements, and any additional terms and conditions. Corrective Action Plan: In coordination with the Supervisor’s office, Town Attorney’s office, and Comptroller’s office, formal subrecipient agreements will be prepared and executed, with adoption of Town Board resolutions, between the Town of Southold and pass-through entities concurrently as Federal grant contracts are awarded, as applicable. Responsible Individual: Albert J. Krupski Jr., Town Supervisor Paul DeChance, Town Attorney Michelle Nickonovitz, Town Comptroller Planned Date of Implementation: Corrective action plan procedures have already been communicated and implemented to ensure that formal written subrecipient agreements with pass-through entities are executed prior to the disbursement of federal funds.
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 25, 2023. 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 December 25, 2023, which was (969 days ago).
What is a management decision? →2021-004 DISASTER GRANTS ? PUBLIC ASSISTANCE, FEMA 4567 DR NY ? FEDERAL ASSISTANCE LISTING NUMBER 97.036 - Reporting, Significant Deficiency and Other Matters Criteria In accordance with the provision listed in the Public Assistance Program Handbook of Policies and Guidelines for Applicants related to FEMA 4567 DR NY Tropical Storm Isaias (?Handbook??), within ninety days of completion of all work associated with a project or a defined Blue Book date, the grantee is required to notify New York State Division of Homeland Security and Emergency Services of the project completion using the FEMA Project Listing worksheet (P.4 certification) included in the Project Application Supplement. Condition During the audit, we noted that for one project worksheet examined, the P.4 Certification Forms were not completed and submitted to FEMA timely. Effect The Town is not in compliance with reporting requirements of the Handbook and grant agreement. Questioned Costs None Recommendation We recommend the Town implement policies and procedures to ensure individuals administering the grant agreements are aware of the necessary reporting requirements. Views of Responsible Officials The Town agrees with this finding. The late filing was an oversight, and the Town will institute procedures and update policies accordingly to ensure future reports are filed timely.
The Town agrees with this finding. The late filing was an oversight, and the Town will work with departments administering grants more closely and will institute procedures and update policies accordingly to ensure future reports are filed timely.
2021-005 AIRPORT IMPROVEMENT PROGRAM ? FEDERAL ASSISTANCE LISTING NUMBER 20.106 - Reporting, Significant Deficiency and Other Matters Criteria In accordance with its grant award, the Town is required to comply with conditions contained in the Federal Funding Accountability and Transparency Act (?FFATA?) as provided in 2 CFR Part 25 and 2 CFR Part 170. FFATA, 2 CFR Part 170, Reporting and Subaward Executive Compensation Information requires that grant and cooperative agreement recipients and contractors to register in the Federal Funding Accountability and Transparency Subaward Reporting System (?FSRS?) and report certain subaward data through FSRS. FFATA requires that the prime recipient report all first-tier subawards and prime contractors that award first tier subcontracts which results in individual subawards of $30,000 or more, inclusive of any amendments, in the FSRS system. Condition/Perspective During 2021, the Town awarded a subaward, meeting the reporting threshold of $30,000. The subaward transactions totaling $326,607 were tested. Our test indicated that the subaward was not reported in the FSRS system during the year ended December 31, 2021. Cause The Town did not have procedures in place to ensure the FFATA reporting was done. Effect The Town did not comply with the FFATA portion of the reporting requirement. Questioned Costs None Recommendation We recommend the Town establish additional written policies and procedures regarding reporting requirements, to specifically address FFATA reporting. Views of Responsible Officials The Town agrees with this finding. We were unaware this requirement applied to our pass-through funding amounts to a component unit and will update our grant policies and procedures as applicable to address the FFATA requirement in future years.
The Town agrees with this finding. We were unaware this requirement applied to our pass-through funding amounts to a component unit and will update our grant policies and procedures as applicable to address the FFATA requirement in future years.
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 18, 2023. 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 July 18, 2023, which was (1129 days ago).
What is a management decision? →2020-003 SINGLE AUDIT - COMPLIANCE AND OTHER MATTER Criteria Title 2 CFR ? 200.512 (a) of the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards requires non-federal entities that expend $750,000 or more in federal awards during the entity?s fiscal year to have a single audit for that year, which must be submitted within the earlier of 30 calendar days after the receipt of the auditor?s report, or nine months after the end of the audit period. Condition During fiscal years ended December 31, 2020 and December 31, 2021, the Town expended more than $750,000 in federal awards. The single audits for these fiscal years were not submitted by the statutory due dates. Effect The Town is not in compliance with Title 2 CFR ? 200.512 (a) of the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Recommendation We recommend the Town ensure that federal single audits are completed and submitted timely. Views of Responsible Officials During 2020, the Town received additional federal funding for various projects, including funding to purchase a harbor patrol boat, and capital improvements to the airport, which is administered by a component unit. This funding was not initially included in the calculations for Single Audit purposes. In future periods, all federal funding, including amounts from certain component units, will be considered in determining Single Audit requirements. Additionally, once 2021 is filed, the Town will ensure 2022 and forward is filed timely.
During 2020, the Town received additional federal funding for various projects, including funding to purchase a harbor patrol boat, and capital improvements to the airport, which is administered by a component unit. This funding was not initially included in the calculations for Single Audit purposes. In future periods, all federal funding, including amounts from certain component units, will be considered in determining Single Audit requirements. Additionally, once 2021 is filed, the town will ensure 2022 and forward is filed timely.
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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