EIN: 135562202
UEI: KBABKBD818E7
Audited by: DORFMAN ABRAMS MUSIC, LLC
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 March 30, 2026. 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 30, 2026 (27 days from today).
What is a management decision? →Significant Deficiency Criteria: Procedures should be in place to ensure that the Society submits reports required by the awarding agencies by the due dates specified in the agreements. Condition(s): During the course of our audit procedures, it was noted that while reports were accurate, several expenditure reports and progress reports were not submitted by the due date to the New York State Department of Health. Context: During our review of 6 expenditure reports and 6 progress reports, we noted that 6 expenditure reports and 2 progress reports were not submitted timely. This is a condition identified per review of the Society’s internal control over compliance with reporting. Effect: The late submission of information to the awarding agencies could cause a delay in payments or impact future funding. Cause: The Society did not receive reports from several subrecipients on time. Recommendation: We recommend that the Society ensure that all subrecipients adhere to reporting due dates established so the Society can submit the reports to the awarding agencies on time. Views of Responsible Officials and Planned Corrective Actions: The Society requires its subrecipients to submit their financial and progress program reports fifteen days after the end of the reporting period. This is done so that the Society can review the underlying documentation in those reports to ensure that proper payments are made to the subrecipients and, in turn, proper and timely reports are filed by the Society with the State of New York. There are instances when, because of delays in receipt of information from the subrecipients, or information from the subrecipients needs to be revised, reports are submitted late to the State of New York. The Society notifies the State of New York when reports will be submitted late. In addition, the Society is working with its subrecipients to improve their reporting procedures, as well as the timeliness and accuracy of their reports.
Show full finding ▾Hide full finding ▴Significant Deficiency Criteria: Procedures should be in place to ensure that the Society submits reports required by the awarding agencies by the due dates specified in the agreements. Condition(s): During the course of our audit procedures, it was noted that while reports were accurate, several expenditure reports and progress reports were not submitted by the due date to the New York State Department of Health. Context: During our review of 6 expenditure reports and 6 progress reports, we noted that 6 expenditure reports and 2 progress reports were not submitted timely. This is a condition identified per review of the Society’s internal control over compliance with reporting. Effect: The late submission of information to the awarding agencies could cause a delay in payments or impact future funding. Cause: The Society did not receive reports from several subrecipients on time. Recommendation: We recommend that the Society ensure that all subrecipients adhere to reporting due dates established so the Society can submit the reports to the awarding agencies on time. Views of Responsible Officials and Planned Corrective Actions: The Society requires its subrecipients to submit their financial and progress program reports fifteen days after the end of the reporting period. This is done so that the Society can review the underlying documentation in those reports to ensure that proper payments are made to the subrecipients and, in turn, proper and timely reports are filed by the Society with the State of New York. There are instances when, because of delays in receipt of information from the subrecipients, or information from the subrecipients needs to be revised, reports are submitted late to the State of New York. The Society notifies the State of New York when reports will be submitted late. In addition, the Society is working with its subrecipients to improve their reporting procedures, as well as the timeliness and accuracy of their reports.
Community Service Society (the Society) requires its subrecipients to submit their financial and progress program reports fifteen days after the end of the reporting period. This is done so that the Society can review the underlying documentation in those reports to ensure that proper payments are made to the subrecipients and, in turn, proper and timely reports are filed by the Society with the State of New York. There are instances when, because of delays in receipt of information from the subrecipients, or information from the subrecipients needs to be revised, reports are submitted late to the State of New York. The Society notifies the State of New York when reports will be submitted late. In addition, the Society is working with its subrecipients to improve their reporting procedures, as well as the timeliness and accuracy of their reports. This will result in the Society improving the timeliness of its reporting to the State of New York.
2024-001
FAC accepted this audit on March 31, 2025 — management decision was due October 1, 2025.
Significant Deficiency Criteria: Procedures should be in place to ensure that the Society submits reports required by the awarding agencies by the due dates specified in the agreements. Condition(s): During the course of our audit procedures, it was noted that while reports were accurate, several expenditure reports were not submitted by the due date to the New York State Department of Health. Context: During our review of 6 expenditure reports and 6 progress reports, we noted that 3 expenditure reports and 3 progress reportS were not submitted timely. This is a condition identified per review of the Society’s internal control over compliance with reporting. Effect: The late submission of information to the awarding agencies could cause a delay in payments or impact future funding. Cause: The Society did not receive reports from several subrecipients on time. Recommendation: We recommend that the Society ensure that all subrecipients adhere to reporting due dates established so the Society can submit the reports to the awarding agencies on time. Views of Responsible Officials and Planned Corrective Actions: The Society requires its subrecipients to submit their financial and progress program reports fifteen days after the end of the reporting period. This is done so that the Society can review the underlying documentation in those reports to ensure that proper payments are made to the subrecipients and, in turn, proper and timely reports are filed by the Society with the State of New York. There are instances when, because of delays in receipt of information from the subrecipients, or information from the subrecipients needs to be revised, reports are submitted late to the State of New York. The Society notifies the State of New York when reports will be submitted late. In addition, the Society is working with its subrecipients to improve their reporting procedures, as well as the timeliness and accuracy of their reports.
Show full finding ▾Hide full finding ▴Significant Deficiency Criteria: Procedures should be in place to ensure that the Society submits reports required by the awarding agencies by the due dates specified in the agreements. Condition(s): During the course of our audit procedures, it was noted that while reports were accurate, several expenditure reports were not submitted by the due date to the New York State Department of Health. Context: During our review of 6 expenditure reports and 6 progress reports, we noted that 3 expenditure reports and 3 progress reportS were not submitted timely. This is a condition identified per review of the Society’s internal control over compliance with reporting. Effect: The late submission of information to the awarding agencies could cause a delay in payments or impact future funding. Cause: The Society did not receive reports from several subrecipients on time. Recommendation: We recommend that the Society ensure that all subrecipients adhere to reporting due dates established so the Society can submit the reports to the awarding agencies on time. Views of Responsible Officials and Planned Corrective Actions: The Society requires its subrecipients to submit their financial and progress program reports fifteen days after the end of the reporting period. This is done so that the Society can review the underlying documentation in those reports to ensure that proper payments are made to the subrecipients and, in turn, proper and timely reports are filed by the Society with the State of New York. There are instances when, because of delays in receipt of information from the subrecipients, or information from the subrecipients needs to be revised, reports are submitted late to the State of New York. The Society notifies the State of New York when reports will be submitted late. In addition, the Society is working with its subrecipients to improve their reporting procedures, as well as the timeliness and accuracy of their reports.
Community Service Society (the Society) requires its subrecipients to submit their financial and progress program reports fifteen days after the end of the reporting period. This is done so that the Society can review the underlying documentation in those reports to ensure that proper payments are made to the subrecipients and, in turn, proper and timely reports are filed by the Society with the State of New York. There are instances when, because of delays in receipt of information from the subrecipients, or information from the subrecipients needs to be revised, reports are submitted late to the State of New York. The Society notifies the State of New York when reports will be submitted late. In addition, the Society is working with its subrecipients to improve their reporting procedures, as well as the timeliness and accuracy of their reports. This will result in the Society improving the timeliness of its reporting to the State of New York.
2023-001
FAC accepted this audit on March 26, 2024 — management decision was due September 26, 2024.
Significant Deficiency Criteria: Procedures should be in place to ensure that the Society submits reports required by the awarding agencies by the due dates specified in the agreements. Condition(s): During the course of our audit procedures, it was noted that while reports were accurate, several expenditure reports were not submitted by the due date to the New York State Department of Health. Context: During our review of 6 expenditure reports and 6 progress reports, we noted that 4 expenditure reports and 1 progress report were not submitted timely. This is a condition identified per review of the Society’s internal control over compliance with reporting. Effect: The late submission of information to the awarding agencies could cause a delay in payments or impact future funding. Cause: The Society did not receive reports from several subrecipients on time. Recommendation: We recommend that the Society ensure that all subrecipients adhere to reporting due dates established so the Society can submit the reports to the awarding agencies on time. Views of Responsible Officials and Planned Corrective Actions: The Society requires its subrecipients to submit their financial and progress program reports five days after the end of the reporting period. This is done so that the Society can review the underlying documentation in those reports to ensure that proper payments are made to the subrecipients and, in turn, proper and timely reports are filed by the Society with the State of New York. There are instances when, because of delays in receipt of information from the subrecipients, or information from the subrecipients needs to be revised, reports are submitted late to the State of New York. The Society notifies the State of New York when reports will be submitted late. In addition, the Society is working with its subrecipients to improve their reporting procedures, as well as the timeliness and accuracy of their reports.
Show full finding ▾Hide full finding ▴Significant Deficiency Criteria: Procedures should be in place to ensure that the Society submits reports required by the awarding agencies by the due dates specified in the agreements. Condition(s): During the course of our audit procedures, it was noted that while reports were accurate, several expenditure reports were not submitted by the due date to the New York State Department of Health. Context: During our review of 6 expenditure reports and 6 progress reports, we noted that 4 expenditure reports and 1 progress report were not submitted timely. This is a condition identified per review of the Society’s internal control over compliance with reporting. Effect: The late submission of information to the awarding agencies could cause a delay in payments or impact future funding. Cause: The Society did not receive reports from several subrecipients on time. Recommendation: We recommend that the Society ensure that all subrecipients adhere to reporting due dates established so the Society can submit the reports to the awarding agencies on time. Views of Responsible Officials and Planned Corrective Actions: The Society requires its subrecipients to submit their financial and progress program reports five days after the end of the reporting period. This is done so that the Society can review the underlying documentation in those reports to ensure that proper payments are made to the subrecipients and, in turn, proper and timely reports are filed by the Society with the State of New York. There are instances when, because of delays in receipt of information from the subrecipients, or information from the subrecipients needs to be revised, reports are submitted late to the State of New York. The Society notifies the State of New York when reports will be submitted late. In addition, the Society is working with its subrecipients to improve their reporting procedures, as well as the timeliness and accuracy of their reports.
Community Service Society (the Society) requires its subrecipients to submit their financial and progress program reports five days after the end of the reporting period. This is done so that the Society can review the underlying documentation in those reports to ensure that proper payments are made to the subrecipients and, in turn, proper and timely reports are filed by the Society with the State of New York. There are instances when, because of delays in receipt of information from the subrecipients, or information from the subrecipients needs to be revised, reports are submitted late to the State of New York. The Society notifies the State of New York when reports will be submitted late. In addition, the Society is working with its subrecipients to improve their reporting procedures, as well as the timeliness and accuracy of their reports. This will result in the Society improving the timeliness of its reporting to the State of New York.
2022-001
FAC accepted this audit on March 29, 2023 — management decision was due September 29, 2023.
2022-001 Grant No. C34570GG - Grant period August 1, 2019 to July 31, 2024; and, Grant No. C29907GG - Grant period July 1, 2020 to December 31, 2023 - Fiscal year ended June 30, 2022 Significant Deficiency Criteria: Procedures should be in place to ensure that the Society submits reports required by the awarding agencies by the due dates specified on the agreements. Condition(s): During the course of our audit procedures, it was noted that while reports were accurate, several expenditure reports were not submitted by the due date to the New York State Department of Health. Context: During our review of 6 expenditure reports and 6 progress reports, we noted that 3 expenditure reports were not timely submitted. This is a condition identified per review of the Society?s internal control over compliance with reporting. Effect: The late submission of information to the awarding agencies could cause a delay in payments or impact future funding. Cause: The Society did not receive reports from several subrecipients on time. Recommendation: We recommend that the Society ensure that all subrecipients adhere to reporting due dates established so the Society can submit the reports to the awarding agencies on time.
Show full finding ▾Hide full finding ▴2022-001 Grant No. C34570GG - Grant period August 1, 2019 to July 31, 2024; and, Grant No. C29907GG - Grant period July 1, 2020 to December 31, 2023 - Fiscal year ended June 30, 2022 Significant Deficiency Criteria: Procedures should be in place to ensure that the Society submits reports required by the awarding agencies by the due dates specified on the agreements. Condition(s): During the course of our audit procedures, it was noted that while reports were accurate, several expenditure reports were not submitted by the due date to the New York State Department of Health. Context: During our review of 6 expenditure reports and 6 progress reports, we noted that 3 expenditure reports were not timely submitted. This is a condition identified per review of the Society?s internal control over compliance with reporting. Effect: The late submission of information to the awarding agencies could cause a delay in payments or impact future funding. Cause: The Society did not receive reports from several subrecipients on time. Recommendation: We recommend that the Society ensure that all subrecipients adhere to reporting due dates established so the Society can submit the reports to the awarding agencies on time.
Views of Responsible Officials and Planned Corrective Actions: CSS requires its subrecipients to submit their financial and progress program reports five days after the end of the reporting period. This is done so that CSS can review the underlying documentation in those reports to ensure that proper payments are made to the subrecipients and, in turn, proper and timely reports are filed by CSS with the State of New York. There are instances when, because of delays in receipt of information from the subrecipients, or information from the subrecipients needs to be revised, reports are submitted late to the State of New York. CSS notifies the State of New York when reports will be submitted late. In addition, CSS is working with its subrecipients to improve their reporting procedures, as well as the timeliness and accuracy of their reports. This will result in CSS improving the timeliness of its reporting to the State of New York.
2021-001
FAC accepted this audit on April 19, 2022 — management decision was due October 19, 2022.
2021-001 Grant No. C34570GG - Grant period August 1, 2019 to July 31, 2024; Grant No. C29907GG - Grant period July 1, 2020 to December 31, 2021; and Grant No. C32978GG - Grant period April 1, 2017 to March 31, 2022 - Fiscal year ended June 30, 2021 Significant Deficiency Criteria: Procedures should be in place to ensure that the Society submits reports required by the awarding agencies by the due dates specified on the agreements. Condition(s): During the course of our audit procedures, it was noted that while reports were accurate, several expenditure and progress reports were not submitted by the due date to the NY State Department of Health. Context: During our review of 6 expenditure reports and 6 progress reports, we noted that 4 expenditure reports and 2 progress reports were not timely submitted. This is a condition identified per review of the Society?s internal control over compliance with reporting. Effect: The late submission of information to the awarding agencies could cause a delay in payments or impact future funding. Cause: The Society did not receive reports from several subrecipients on time. Recommendation: We recommend that the Society ensure that all subrecipients adhere to reporting due dates established so the Society can submit the reports to the awarding agencies on time.
Show full finding ▾Hide full finding ▴2021-001 Grant No. C34570GG - Grant period August 1, 2019 to July 31, 2024; Grant No. C29907GG - Grant period July 1, 2020 to December 31, 2021; and Grant No. C32978GG - Grant period April 1, 2017 to March 31, 2022 - Fiscal year ended June 30, 2021 Significant Deficiency Criteria: Procedures should be in place to ensure that the Society submits reports required by the awarding agencies by the due dates specified on the agreements. Condition(s): During the course of our audit procedures, it was noted that while reports were accurate, several expenditure and progress reports were not submitted by the due date to the NY State Department of Health. Context: During our review of 6 expenditure reports and 6 progress reports, we noted that 4 expenditure reports and 2 progress reports were not timely submitted. This is a condition identified per review of the Society?s internal control over compliance with reporting. Effect: The late submission of information to the awarding agencies could cause a delay in payments or impact future funding. Cause: The Society did not receive reports from several subrecipients on time. Recommendation: We recommend that the Society ensure that all subrecipients adhere to reporting due dates established so the Society can submit the reports to the awarding agencies on time.
Views of Responsible Officials and Planned Corrective Actions: CSS requires its subrecipients to submit their financial and progress program reports five days after the end of the reporting period. This is done so that CSS can review the underlying documentation in those reports to ensure that proper payments are made to the subrecipients and, in turn, proper and timely reports are filed by CSS with the State of New York. There are instances when, because of delays in receipt of information from the subrecipients, or information from the subrecipients needs to be revised, that reports are submitted late to the State of New York. CSS notifies the State of New York when reports will be submitted late. In addition, CSS is working with its subrecipients to improve their reporting procedures, as well as the timeliness and accuracy of their reports. This will result in CSS improving the timeliness of its reporting to the State of New York.
2020-001
2021-002 Grant No. C29907GG - Grant period July 1, 2020 to December 31, 2021 ? Fiscal year ended June 30, 2021 Significant Deficiency Criteria: Procedures should be in place to ensure that the Society properly maintains approval sheets for all paid invoices. Condition(s): During the course of our audit procedures, it was noted that approval sheets were missing for several paid invoices. Context: During our review of ten ABD program invoices, we noted that approval sheets were missing for four paid invoices. This is a condition identified per review of the Society?s internal control over compliance with disbursements. Effect: The missing approval sheets for paid invoices may cause incorrect payment, and possible disallowance of funds. Cause: The Society could not locate these approval sheets due to changes in personnel causing some short-term documentation issues. This was due in part to personnel changes resulting from the COVID-19 effects on staff availability. Recommendation: We recommended that the Society adhere to internal control procedures to ensure that the Society maintains all payment support documentation on file.
Show full finding ▾Hide full finding ▴2021-002 Grant No. C29907GG - Grant period July 1, 2020 to December 31, 2021 ? Fiscal year ended June 30, 2021 Significant Deficiency Criteria: Procedures should be in place to ensure that the Society properly maintains approval sheets for all paid invoices. Condition(s): During the course of our audit procedures, it was noted that approval sheets were missing for several paid invoices. Context: During our review of ten ABD program invoices, we noted that approval sheets were missing for four paid invoices. This is a condition identified per review of the Society?s internal control over compliance with disbursements. Effect: The missing approval sheets for paid invoices may cause incorrect payment, and possible disallowance of funds. Cause: The Society could not locate these approval sheets due to changes in personnel causing some short-term documentation issues. This was due in part to personnel changes resulting from the COVID-19 effects on staff availability. Recommendation: We recommended that the Society adhere to internal control procedures to ensure that the Society maintains all payment support documentation on file.
Views of Responsible Officials and Planned Corrective Actions: CSS has a payment tracker that is monitored by program and finance staff. If there is any reason why a CBO or one of its vouchers should not be paid, it is notated on the tracker until the situation is resolved. Program staff and finance staff hold monthly meetings to relay any issues for the contract including vouchering for the CBOs; they also meet more often if necessary. CSS has multiple controls in place to ensure that payments are accurate and approved.
FAC accepted this audit on March 30, 2021 — management decision was due September 30, 2021.
2020-001 Grant No. C028904 - Grant period August 1, 2013 to July 31, 2019; Grant No. C34570GG - Grant period August 1, 2019 to July 31, 2024; Grant No. C029907 - Grant period April 1, 2015 to June 30, 2020; and Grant No. C32978GG - Grant period April 1, 2017 to March 31, 2022 - Fiscal year ended June 30, 2020 Significant Deficiency Criteria: Procedures should be in place to ensure that the Society submits reports required by the awarding agencies by the due dates specified on the agreements. Condition(s): During the course of our audit procedures, it was noted that while reports were accurate, several expenditure and progress reports were not submitted by the due date to the NY State Department of Health. Context: During our review of 8 expenditure reports and 6 progress reports, we noted that 4 expenditure reports and 2 progress reports were not timely submitted. This is a condition identified per review of the Society's internal control over compliance with reporting. Effect: The late submission of information to the awarding agencies could cause a delay in payments or impact future funding. Cause: The Society did not receive reports from several subrecipients on time. Recommendation: We recommend that the Society ensure that all subrecipients adhere to reporting due dates established so the Society can submit the reports to the awarding agencies on time.
Show full finding ▾Hide full finding ▴2020-001 Grant No. C028904 - Grant period August 1, 2013 to July 31, 2019; Grant No. C34570GG - Grant period August 1, 2019 to July 31, 2024; Grant No. C029907 - Grant period April 1, 2015 to June 30, 2020; and Grant No. C32978GG - Grant period April 1, 2017 to March 31, 2022 - Fiscal year ended June 30, 2020 Significant Deficiency Criteria: Procedures should be in place to ensure that the Society submits reports required by the awarding agencies by the due dates specified on the agreements. Condition(s): During the course of our audit procedures, it was noted that while reports were accurate, several expenditure and progress reports were not submitted by the due date to the NY State Department of Health. Context: During our review of 8 expenditure reports and 6 progress reports, we noted that 4 expenditure reports and 2 progress reports were not timely submitted. This is a condition identified per review of the Society's internal control over compliance with reporting. Effect: The late submission of information to the awarding agencies could cause a delay in payments or impact future funding. Cause: The Society did not receive reports from several subrecipients on time. Recommendation: We recommend that the Society ensure that all subrecipients adhere to reporting due dates established so the Society can submit the reports to the awarding agencies on time.
Views of Responsible Officials and Planned Corrective Actions: The Society requires its subrecipients to submit their financial and progress program reports five days after the end of the reporting period. This is done so that the Society can review the underlying documentation in those reports to ensure that proper payments are made to the subrecipients and, in turn, proper and timely reports are filed by the Society with the State of New York. There are instances when, because of delays in receipt of information from the subrecipients, or information from the subrecipients needs to be revised, reports are submitted late to the State of New York. The Society notifies the State of New York when reports will be submitted late. In addition, the Society is working with its subrecipients to improve their reporting procedures, as well as the timeliness and accuracy of their reports.
2019-001
FAC accepted this audit on January 13, 2020 — management decision was due July 13, 2020.
2019-001 Grant No. C028904 - Grant period August 1, 2013 to July 31, 2019; and Grant No. C029907 - Grant period April 1, 2015 to June 30, 2020 - Fiscal year ended June 30, 2019 Significant Deficiency Criteria: Procedures should be in place to ensure that the Society submits reports required by the awarding agencies by the due dates specified on the agreements. Condition(s): During the course of our audit procedures, it was noted that while reports were accurate, several expenditure and progress reports were not submitted by the due date to the NY State Department of Health. Context: During our review of 9 expenditure reports and 9 progress reports, we noted that 3 expenditure reports and 5 progress reports were not timely submitted. This is a condition identified per review of the Society?s internal control over compliance with reporting. Effect: The late submission of information to the awarding agencies could cause a delay in payments or impact future funding. Cause: The Society did not receive reports from several subrecipients on time. Recommendation: We recommend that the Society ensure that all subrecipients adhere to reporting due dates established so the Society can submit the reports to the awarding agencies on time.
Show full finding ▾Hide full finding ▴2019-001 Grant No. C028904 - Grant period August 1, 2013 to July 31, 2019; and Grant No. C029907 - Grant period April 1, 2015 to June 30, 2020 - Fiscal year ended June 30, 2019 Significant Deficiency Criteria: Procedures should be in place to ensure that the Society submits reports required by the awarding agencies by the due dates specified on the agreements. Condition(s): During the course of our audit procedures, it was noted that while reports were accurate, several expenditure and progress reports were not submitted by the due date to the NY State Department of Health. Context: During our review of 9 expenditure reports and 9 progress reports, we noted that 3 expenditure reports and 5 progress reports were not timely submitted. This is a condition identified per review of the Society?s internal control over compliance with reporting. Effect: The late submission of information to the awarding agencies could cause a delay in payments or impact future funding. Cause: The Society did not receive reports from several subrecipients on time. Recommendation: We recommend that the Society ensure that all subrecipients adhere to reporting due dates established so the Society can submit the reports to the awarding agencies on time.
Views of Responsible Officials and Planned Corrective Actions: The Society requires its subrecipients to submit their financial and progress program reports five days after the end of the reporting period. This is done so that the Society can review the underlying documentation in those reports to ensure that proper payments are made to the subrecipients and, in turn, proper and timely reports are filed by the Society with the State of New York. There are instances when, because of delays in receipt of information from the subrecipients, or information from the subrecipients needs to be revised, reports are submitted late to the State of New York. The Society notifies the State of New York when reports will be submitted late. In addition, the Society is working with its subrecipients to improve their reporting procedures, as well as the timeliness and accuracy of their reports.
2018-001
FAC accepted this audit on January 13, 2019 — management decision was due July 13, 2019.
GSA_MIGRATION
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GSA_MIGRATION
2017-001
FAC accepted this audit on January 22, 2018 — management decision was due July 22, 2018.
GSA_MIGRATION
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GSA_MIGRATION
2016-001
FAC accepted this audit on December 12, 2016 — management decision was due June 12, 2017.
GSA_MIGRATION
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GSA_MIGRATION
2015-001
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