EIN: 133832223
UEI: TLLMBS4FZTG3
Audited by: COHNREZNICK LLP
Oversight agency: 93 [Department of Health and Human Services]
View federal awards & risk assessment →
Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on August 22, 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 February 22, 2024 (933 days ago).
What is a management decision? →FAC accepted this audit on September 29, 2022 — management decision was due March 29, 2023.
Finding No. 2021-001: Eligibility, Department of Health and Human Services - Temporary Assistance for Needy Families, Assistance Listing 93.558 Criteria Residents receiving subsidy must comply with certain eligibility requirements under the program. 2 CFR, Part 200, ? 200.303 requires an auditee to establish and maintain effective internal control over federal awards to ensure compliance with federal statutes, regulations and the terms and conditions of the federal award, including maintaining documentation supporting resident eligibility. Condition/Context Management was not able to locate eligibility documentation for 4 out of 25 residents tested Cause Procedures are in place to obtain, review and store resident eligibility information. However, due to the completion of the program and moving of the documents to off-site storage, management was unable to locate the specific files requested. Effect or Potential Effect The cost of the assistance may be disallowed. Identification as a repeat finding: No. Questioned Costs: $0. Recommendation Management should implement procedures to ensure that physical files are stored and maintained in a way that documentation can be located in a timely manner once they are moved off-site. Auditor Noncompliance Code: E - Eligibility Views of Responsible Officials Management agrees with the finding and the auditor?s recommendations are being evaluated, developed and adopted.
Show full finding ▾Hide full finding ▴Finding No. 2021-001: Eligibility, Department of Health and Human Services - Temporary Assistance for Needy Families, Assistance Listing 93.558 Criteria Residents receiving subsidy must comply with certain eligibility requirements under the program. 2 CFR, Part 200, ? 200.303 requires an auditee to establish and maintain effective internal control over federal awards to ensure compliance with federal statutes, regulations and the terms and conditions of the federal award, including maintaining documentation supporting resident eligibility. Condition/Context Management was not able to locate eligibility documentation for 4 out of 25 residents tested Cause Procedures are in place to obtain, review and store resident eligibility information. However, due to the completion of the program and moving of the documents to off-site storage, management was unable to locate the specific files requested. Effect or Potential Effect The cost of the assistance may be disallowed. Identification as a repeat finding: No. Questioned Costs: $0. Recommendation Management should implement procedures to ensure that physical files are stored and maintained in a way that documentation can be located in a timely manner once they are moved off-site. Auditor Noncompliance Code: E - Eligibility Views of Responsible Officials Management agrees with the finding and the auditor?s recommendations are being evaluated, developed and adopted.
Praxis will continue to establish procedures and monitor compliance, particularly during extraordinary circumstances such as a global pandemic, to ensure that physical files are stored and maintained in a way that documentation can be located in a timely manner once they are moved off-site. Eligibility determinations were processed and reviewed for all clients entered into program prior to admission. Programs closed, through no fault of provider, unexpectedly and prematurely. Praxis was given short term notice to execute an exit strategy from respective locations.
FAC accepted this audit on July 19, 2021 — management decision was due January 19, 2022.
FAC accepted this audit on August 20, 2020 — management decision was due February 20, 2021.
FAC accepted this audit on April 1, 2019 — management decision was due October 1, 2019.
FAC accepted this audit on March 29, 2018 — management decision was due September 29, 2018.
FAC accepted this audit on March 28, 2017 — management decision was due September 28, 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 New York →
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Add it to a monitored group and get alerted when a new audit, finding, repeat finding, or management-decision deadline shows up — instead of checking back.
Checking several at once? Portfolio view →
© 2026 Single Audit Intelligence. All data is public domain.
