EIN: 131944395
UEI: DND4VD7WYR93
Data as of August 19, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on November 27, 2022. 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 May 27, 2023, which was (1181 days ago).
What is a management decision? →GSA_MIGRATION
GSA_MIGRATION
2020-001
Statement of ConditionThe Organization has controls in place which are not consistently performed or are not being documented. There are often evidences that supporting documentations for deposits, bank transfers and invoices for payment may have been reviewed, but no evidence of who reviewed them. This finding is a repeat of prior year finding 2020-001.CriteriaControls should be performed consistently and should be documented.Questioned CostsNoneContextControls should be properly documented.CauseThe Organization has designed effective controls; however, the requirements for documentation of reviews and approvals are not always followed.EffectControls are assumed to have happened. Without documented approvals, unauthorized transactions may occur and transactions may be miscoded.Identification as a Repeat FindingThe condition is a repeat finding. See 2020-001RecommendationWe recommend that the Organization follows established procedures to ensure that evidence of approvals are documented.Views of Responsible OfficialSee Corrective Action Plan.
"1. The Administrative Team will meet by January 31, 2022 to address the procedures for invoices. Also work with programs to understand the necessity for internal controls.2. The Comptroller, Executive Director, or Finance Supervisor will reinforce the being informed of any changes that need to be approved from programs and direct the staff as to how to proceed and sign/initial, and date the change for payment.3. Bank deposits from finance clerks and electronic transfers between agency accounts can only be done by the Comptroller or Executive Director. Bank Deposit are initialed when pick up. Electronic transfers? state that did it.4. The Comptroller will be responsible for the corrective actions.
2020-002
Federal Program CFDA #14.267 - Continuum of Care (CoC Program)Statement of ConditionUniversity Consultation receives Continuum of Care grant assistance directly from HUD and as a sub-recipient of NYC. These grants provide rental assistance and operating assistance for the same tenants. This finding is a repeat of prior finding FA 2020-002.CriteriaRental assistance cannot be provided to a program participant who is already receiving rental assistance or living in a housing unit receiving operating assistance through other Federal, State or local sources.Questioned CostsNoneContextRental assistance and operating assistant cannot be provided to the same program participant.CauseThe Organization was alerted to these restrictions during prior fiscal years audits. The Organization has been working with its funding sources but was unable to reach an acceptable resolution prior to the 2021 fiscal year end.EffectGrant funds were being spent on the same tenants, which is against regulations. Repaymentof funding could be required.RecommendationWe recommend that the Organization work with its funding sources to properly align the typeof assistance received.View Of Responsible OfficialsSee Corrective Action Plan
1. As of the Fall 2021 there have been changes in Continuum of Care contract. The .Executive Director believes these changes address the issues noted in the finding."
2020-003
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 9, 2022. 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 9, 2022, which was (1503 days ago).
What is a management decision? →Condition: University Consultation has controls in place which are not consistently performed or are not being documented. For deposits, bank transfers, and invoices for payment, there is often evidence that the supporting documentation was reviewed, but no evidence of who reviewed it. This finding is a repeat of prior finding 2019-001, which is a repeat of FS 2018-001. Criteria: Controls should be performed consistently and should be documented. Cause: The Organization has designed effective controls; however, the requirements for documentation of reviews and approvals are not always followed. Effect: Controls are assumed to have happened. For example, bookkeepers may assume that any invoice given to them has been approved. Without documented approvals, unauthorized transactions may occur or transactions may be miscoded. Recommendation: We recommend that University Consultation require that all approvals be indicated with a signature or initials to provide evidence that the control was performed. View of Responsible Officials: See Corrective Action Plan.
1. The Administrative Team will meet by January 31, 2022 to address the procedures for invoices. Also work with programs to understand the necessity for internal controls. 2. The Comptroller, Executive Director, or Finance Supervisor will reinforce the being informed of any changes that need to be approved from programs and direct the staff as to how to proceed and sign/initial, and date the change for payment. 3. Bank deposits from finance clerks and electronic transfers between agency accounts can only be done by the Comptroller or Executive Director. Bank Deposit are initialed when pick up. Electronic transfers? state that did it. 4. The Comptroller will be responsible for the corrective actions.
2019-001
Federal Program: CFDA #14.267; Continuum of Care (CoC) Program Condition: University Consultation receives Continuum of Care grant assistance directly from HUD and as a sub-recipient of NYC. These grants provide rental assistance and operating assistance for the same tenants. This finding is a repeat of prior finding FA 2019-002, which was a repeat of finding 2018-002 and 2017-002. Criteria: Rental assistance cannot be provided to a program participant who is already receiving rental assistance or living in a housing unit receiving operating assistance through other Federal, State or local sources. Cause: The Organization was alerted to these restrictions during the 2018 fiscal year as a result of audits related to the prior fiscal year. The Organization is working with its funding sources but was unable to reach an acceptable resolution prior to the 2020 fiscal year end. Effect: Grant funds were being spent on the same tenants, which is against regulations. Repayment of funding could be required. Recommendation: We recommend that the Organization work with its funding sources to properly align the type of assistance received. View of Responsible Officials: See Corrective Action Plan.
1. As of the Fall 2021 there have been changes in Continuum of Care contract. The .Executive Director believes these changes address the issues noted in the finding.
2019-002
Federal Program: CFDA #14.267; Continuum of Care (CoC) Program Condition: University Consultation has a procurement policy requiring three quotations and approval for purchases over $1,500. There is no documented evidence that this policy and associated controls are followed. Criteria: The Organization's procurement policy should be followed; controls should be performed and documented consistently. Cause: The Organization has designed effective controls; however, the requirements for documentation of reviews and approvals are not always followed. Effect: Competitive quotes and approvals are not documented to have happened or to have been approved; the Organization is not in compliance with its procurement policy. Recommendation: We recommend that the Organization maintain documentation of competitive price quotes and purchase approvals over required thresholds. We also recommend that the Organization update its policy to match the Uniform Guidance Compliance Supplement micro-purchasing thresholds. View of Responsible Officials: See Corrective Action Plan.
1. The Administrative Team will meet by January 31, 2022 to review the procedures for obtaining and documenting price quotes and purchase approvals. 2. The Comptroller, Executive Director and Finance Supervisor will reinforce the importance of following the procurement procedures. 3. The Comptroller will be responsible for the corrective actions.
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 10, 2021. 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 10, 2021, which was (1867 days ago).
What is a management decision? →Condition: University Consultation has controls in place which are not consistently performed or are not being documented. For deposits, bank transfers, and invoices for payment, there is often evidence that supporting documentation was reviewed, but no evidence of who reviewed it. This finding is a repeat of prior year finding 2018-001. Criteria: Controls should be performed consistently and should be documented. Cause: The Organization has designed effective controls; however, the requirements for documentation of reviews and approvals are not always followed. Effect: Controls are assumed to have happened. For example, bookkeepers may assume that any invoice given to them has been approved. Without documented approvals, unauthorized transactions may occur or transactions may be miscoded. Recommendation: We recommend that University Consultation require that all approvals be indicated with a signature or initials to provide evidence that the control was performed.
FS 2019-001 Internal Control Documentation 1. The Administrative Team will meet to address the procedures for distribution of invoices. A list of recurring and annual renewal will be provided to all Finance team members. 2. The Comptroller, Executive Director or Finance Supervisor will be informed of any changes that may need to be approved and direct the staff as to how to proceed and sign/initial, date the change for payment. 3. Bank deposits from finance clerks and electronic transfers between agency accounts can only be done by the Comptroller or Executive Director.
Federal Program: CFDA #14.267; Continuum of Care (CoC) Program Condition: University Consultation receives Continuum of Care grant assistance directly from HUD and as a sub-recipient of NYC. These grants provide rental assistance and operating assistance for the same tenants. Criteria: Rental assistance cannot be provided to a program participant who is already receiving rental assistance or living in a housing unit receiving operating assistance through other Federal, State or local sources. Cause: The Organization was alerted to these restrictions during the current fiscal year as a result of audits related to the prior fiscal year. The Organization is working with its funding sources but was unable to reach an acceptable resolution prior to the 2018 fiscal year end. Effect: Grant funds were being spent on the same tenants, which is against regulations. Repayment of funding could be required. Recommendation: We recommend that the Organization work with its funding sources to properly align the type of assistance received.
FA 2019-002 CFDA #14.267; Continuum of Care (Coc) Program 1. We are working with our funding stream and the CCoC to implement new changes to filings and requirements. As soon as these are released we will implement what is required for them.
2018-002
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 27, 2019. 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 September 27, 2019, which was (2519 days ago).
What is a management decision? →GSA_MIGRATION
GSA_MIGRATION
2017-001
GSA_MIGRATION
GSA_MIGRATION
2017-002
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 19, 2017. 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 June 19, 2018, which was (2984 days ago).
What is a management decision? →GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
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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