EIN: 133434924
UEI: G192A9HR62S5
Audited by: GRANT THORNTON LLP
Oversight agency: 93 [Department of Health and Human Services]
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Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 25, 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 25, 2026 (160 days ago).
What is a management decision? →FAC accepted this audit on June 29, 2024 — management decision was due December 29, 2024.
FAC accepted this audit on June 28, 2023 — management decision was due December 28, 2023.
FAC accepted this audit on June 29, 2022 — management decision was due December 29, 2022.
Criteria: Pursuant to 2 CFR 200.313(d)(2) of the Uniform Guidance, management is required to perform a physical inventory of equipment purchased with Federal awards and reconcile the results with property records at least once every two years. Condition, Context, Cause and Effect: A physical inventory of equipment purchased with Federal awards did not occur during 2021 or 2020 due to management?s oversight of the compliance requirement. As such, the Organization was not in compliance with the aforementioned compliance requirement for the year ended December 31, 2021. Questioned Costs : None noted. Identified as a Repeat Finding : No Recommendation: We recommend that the Organization ensure that a physical inventory is scheduled and performed at least once every two years and that the results of those inventories be documented contemporaneously and reconciled to the property records. Views of Responsible Officials and Planned Corrective Action : Management agrees with the finding and is in the process of implementing changes to controls and processes to ensure similar errors will not occur in the future. See separately provided Corrective Action Plan for its planned remediation.
Show full finding ▾Hide full finding ▴Criteria: Pursuant to 2 CFR 200.313(d)(2) of the Uniform Guidance, management is required to perform a physical inventory of equipment purchased with Federal awards and reconcile the results with property records at least once every two years. Condition, Context, Cause and Effect: A physical inventory of equipment purchased with Federal awards did not occur during 2021 or 2020 due to management?s oversight of the compliance requirement. As such, the Organization was not in compliance with the aforementioned compliance requirement for the year ended December 31, 2021. Questioned Costs : None noted. Identified as a Repeat Finding : No Recommendation: We recommend that the Organization ensure that a physical inventory is scheduled and performed at least once every two years and that the results of those inventories be documented contemporaneously and reconciled to the property records. Views of Responsible Officials and Planned Corrective Action : Management agrees with the finding and is in the process of implementing changes to controls and processes to ensure similar errors will not occur in the future. See separately provided Corrective Action Plan for its planned remediation.
Finding 2021-001: Equipment Management (Significant Deficiency) Condition and Effect: A physical inventory of equipment purchased with Federal awards did occur during 2021 and 2020 but was limited to equipment purchased during 2021 and 2020 as prior inventories had been all inclusive. As such, the Organization was not in compliance with the requirement that a physical inventory of equipment be performed at least once every two years. View of Responsible Officials and Planned Corrective Action: During June and July 2022, management will perform a physical inventory of all equipment purchased with Federal awards and reconcile the results to property records. Further, management will ensure that physical inventories will occur at least once every two years. Name of Contact Person: John Leahy, Director of Finance Jol4005@med.cornell.edu (914) 368-3135 Proposed Completion Date: July 2022
FAC accepted this audit on June 29, 2021 — management decision was due December 29, 2021.
FAC accepted this audit on August 18, 2020 — management decision was due February 18, 2021.
FAC accepted this audit on June 26, 2019 — management decision was due December 26, 2019.
FAC accepted this audit on June 28, 2018 — management decision was due December 28, 2018.
FAC accepted this audit on August 31, 2017 — management decision was due March 3, 2018.
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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