EIN: 141501404
UEI: QMV6E1VJWYR7
Audited by: Mengel, Metzger, Barr & Co. LLP
Oversight agency: 93 [Department of Health and Human Services]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 10, 2024. 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, 2024 (781 days ago).
What is a management decision? →FAC accepted this audit on July 16, 2022 — management decision was due January 16, 2023.
FAC accepted this audit on June 20, 2021 — management decision was due December 20, 2021.
ACCA did not have an internal control procedure to review its profit and loss by class report to determine if expenses by class were appropriate or if programs reporting a surplus were appropriate. As part of audit procedures, the profit and loss by class report was reviewed to determine the overall propriety and allowability of expenditures charged to each program, specifically those programs operating cost reimbursement or net deficit funded programs. During this testing and inquiry of personnel, it was noted that certain expenditures, principally payroll, were recorded to the incorrect programs. These expenditures were reviewed by ACCA personnel and correcting adjustments were recorded. Criteria: Allowable costs per OMB Compliance Supplement and SABG State Cost Principles. Questioned cost: None Context: This was a condition noted during our audit procedures on various accounts. Cause: Profit and loss by class report was not reviewed for misclassification of expenditures or unrecorded adjustments. Effect: The internal accounting records were not maintained accurately at the program level. This could result in an understatement of liabilities or failure to claim reimbursable costs. Repeat finding: Yes Recommendation: We recommend ACCA implement a policy and procedure in which the profit and loss by class report is reviewed at least quarterly, but at a minimum, as part of the year-end close out procedures, for possible misclassification of expenditures and resulting adjustments, if any. Views of Responsible Officials: Management agrees with the finding and recommended procedures have been implemented. Danielle Ruscio, Director of Finance, is responsible for corrective action. Corrective action, which includes monthly review of class coding as part of the monthly close process, was started during January 2021.
Show full finding ▾Hide full finding ▴Condition: ACCA did not have an internal control procedure to review its profit and loss by class report to determine if expenses by class were appropriate or if programs reporting a surplus were appropriate. As part of audit procedures, the profit and loss by class report was reviewed to determine the overall propriety and allowability of expenditures charged to each program, specifically those programs operating cost reimbursement or net deficit funded programs. During this testing and inquiry of personnel, it was noted that certain expenditures, principally payroll, were recorded to the incorrect programs. These expenditures were reviewed by ACCA personnel and correcting adjustments were recorded. Criteria: Allowable costs per OMB Compliance Supplement and SABG State Cost Principles. Questioned cost: None Context: This was a condition noted during our audit procedures on various accounts. Cause: Profit and loss by class report was not reviewed for misclassification of expenditures or unrecorded adjustments. Effect: The internal accounting records were not maintained accurately at the program level. This could result in an understatement of liabilities or failure to claim reimbursable costs. Repeat finding: Yes Recommendation: We recommend ACCA implement a policy and procedure in which the profit and loss by class report is reviewed at least quarterly, but at a minimum, as part of the year-end close out procedures, for possible misclassification of expenditures and resulting adjustments, if any. Views of Responsible Officials: Management agrees with the finding and recommended procedures have been implemented. Danielle Ruscio, Director of Finance, is responsible for corrective action. Corrective action, which includes monthly review of class coding as part of the monthly close process, was started during January 2021.
June 9, 2021 The Addictions Care Center of Albany, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2020. Name of the Independent Public Accounting Firm: Marvin and Company, PC Audit Period: January 1- December 31, 2020 The findings from the December 31, 2020, schedule offindings and questioned cost are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS -- FEDERAL AWARDS DEPARTMENT OF HEALTH AND HUMAN SERVICES Block Grants for Prevention and Treatment of Substance Abuse -- CFDA No. 93.959; Grant No. C 1200; Grant period - Year ended December 31, 2020. Significant Deficiency 2020-003 Recommendation: We recommend ACCA implement a policy and procedure in which the profit and loss by class report is reviewed at least quarterly, but at a minimum, as part of the year-end close out procedures, for possible misclassification of expenditures and resulting adjustments, if any. Action Taken: ACCA concurs with the recommendation. As of January 2021, reviewing the profit and loss by class has become part of the monthly close process. Once the report has been run, items that are deemed classless are investigated, then adjusted to the correct class. In addition, monthly entries are reviewed to ensure all classes are correct to avoid adjusting entries. Danielle Ruscio, Director of Finance, will reviews all entries and adjustments during month end before closing the books. Once finalize, the books will be closed, and password protected so no adjustments can be during that month. If an adjustment is deemed necessary, an adjustment entry will be made during the current month. Recently, an additional review has been put into place for salary allocation to confirm and correspond with grant regulations. A new staff accountant, Andi Delancy has been hired to work directly with grants to assure all grants and expenses related to grant funded programs are coded and allocated correctly to the appropriate class to alleviate any issues or additional adjustments at year end. Please direct questions regarding this plan to Danielle Ruscio, Director of Finance at (518)465-5470 ext. 317.
2019-005
FAC accepted this audit on July 28, 2020 — management decision was due January 28, 2021.
As part of audit procedures, compliance with allowable cost principles is reviewed. This review indicated a lack of policy and procedures regarding allocation methodologies of personal services among programs. Criteria: Allowable costs per OMB Compliance Supplement and Appendix I SABG State Cost Principles in Accordance with the Consolidated Fiscal Reporting Manual, Appendix J and Appendix L. Questioned cost: None Context: Statistically valid sample of 70 transactions. Cause: ACCA was lacking supporting documentation for allocation methodologies. Effect: Expenditures potentially incorrectly charged to programs, contracts or grants. Repeat finding: Yes Recommendation: ACCA should implement policies and procedures to report individuals charged or allocated to multiple programs, contracts or grants. Timesheets are the best source for employees to appropriately document their time spent on programs. We recommend this policy include consideration of the guidance provided for documenting cost allocations in compliance with the Consolidated Fiscal Reporting Manual, specifically Appendix J and Appendix L. Views of Responsible Officials: Management agrees with the finding and recommended procedures are being implemented immediately. Danielle Ruscio, the recently hired Finance Manager, will be responsible for corrective action. The corrective action process will be implemented in full no later than September 30, 2020.
Show full finding ▾Hide full finding ▴Allocation of Personal Service Expenditures Condition: As part of audit procedures, compliance with allowable cost principles is reviewed. This review indicated a lack of policy and procedures regarding allocation methodologies of personal services among programs. Criteria: Allowable costs per OMB Compliance Supplement and Appendix I SABG State Cost Principles in Accordance with the Consolidated Fiscal Reporting Manual, Appendix J and Appendix L. Questioned cost: None Context: Statistically valid sample of 70 transactions. Cause: ACCA was lacking supporting documentation for allocation methodologies. Effect: Expenditures potentially incorrectly charged to programs, contracts or grants. Repeat finding: Yes Recommendation: ACCA should implement policies and procedures to report individuals charged or allocated to multiple programs, contracts or grants. Timesheets are the best source for employees to appropriately document their time spent on programs. We recommend this policy include consideration of the guidance provided for documenting cost allocations in compliance with the Consolidated Fiscal Reporting Manual, specifically Appendix J and Appendix L. Views of Responsible Officials: Management agrees with the finding and recommended procedures are being implemented immediately. Danielle Ruscio, the recently hired Finance Manager, will be responsible for corrective action. The corrective action process will be implemented in full no later than September 30, 2020.
CORRECTIVE ACTION PLAN July 24, 2020 The Addictions Care Center of Albany, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2019. Name of Independent Public Accounting Firm: Marvin and Company, PC Audit Period: January 1- December 31, 2019 The findings from the December 31, 2019 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS - FEDERAL AWARDS DEPARTMENT OF HEALTH AND HUMAN SERVICES Block Grants for Prevention and treatment of Substance Abuse - CFDA No. 93.959, Grant No. C 1200; Grant Period - Year ended December 31, 2019 Significant Deficiencies 2019-004 Recommendation: ACCA should implement policies and procedures to report individuals charged or allocated to multiple programs, contracts or grants. Timesheets are the best source for employees to appropriately document their time spent on programs. We recommend this policy include consideration of the guidance provided for documenting cost allocations in compliance with the Consolidated Fiscal Reporting Manual, specially Appendix J and Appendix L. Action Taken: ACCA concurs with the recommendation. In October 2018, ACCA implemented quarterly time studies using the guidance within the Consolidated Fiscal Reporting Manual for those employees whose time and effort require allocation. Each two-week study is completed by the employee, reviewed and approved by the supervisor, and submitted to Finance for use in cost allocation. Other employees' costs are directly allocated to programs based upon employee assignment. Maintenance staff costs are allocated based upon the square footage of spaces maintained and custodial staff costs are allocated based upon cleaning time spent/scheduled by location. To further represent the accuracy of these time studies, ACCA now reallocates all percentages for time and effort directly into the GTM payroll system based at the beginning of each quarter. The recently hired Finance Manager, Danielle Ruscio, will be implementing the corrective action plan for this deficiency no later than September 30, 2020.
2018-003
ACCA did not have an internal control procedure to review the profit and loss by class report to determine if programs reporting a surplus was appropriate. As part of audit procedures, the profit and loss by class report was reviewed to determine the overall propriety and allowability of expenditures charged to each program, specifically those programs operating cost reimbursement or net deficit funded programs. During this testing and inquiry of personnel, it was noted that certain payroll expenditures were recorded to the incorrect programs. These expenditures were reviewed by ACCA personnel and correcting adjustments were recorded. Criteria: Allowable costs per OMB Compliance Supplement and SABG State Cost Principles. Questioned cost: None Context: This was a condition noted during our audit procedures on various accounts. Cause: Profit and loss by class report was not reviewed for misclassification of expenditures or unrecorded adjustments. Effect: The internal accounting records were not maintained accurately at the program level. This could result in an understatement of liabilities or failure to claim reimbursable costs. Repeat finding: Yes Recommendation: We recommend ACCA implement a policy and procedure in which the profit and loss by class report is reviewed at least quarterly, but at a minimum, as part of the year-end close out procedures, for possible misclassification of expenditures and resulting adjustments, if any. Views of Responsible Officials: Management agrees with the finding and recommended procedures are being implemented immediately. Danielle Ruscio, the recently hired Finance Manager, will be responsible for corrective action. The corrective action process will be implemented in full no later than September 30, 2020.
Show full finding ▾Hide full finding ▴Financial Reporting Condition: ACCA did not have an internal control procedure to review the profit and loss by class report to determine if programs reporting a surplus was appropriate. As part of audit procedures, the profit and loss by class report was reviewed to determine the overall propriety and allowability of expenditures charged to each program, specifically those programs operating cost reimbursement or net deficit funded programs. During this testing and inquiry of personnel, it was noted that certain payroll expenditures were recorded to the incorrect programs. These expenditures were reviewed by ACCA personnel and correcting adjustments were recorded. Criteria: Allowable costs per OMB Compliance Supplement and SABG State Cost Principles. Questioned cost: None Context: This was a condition noted during our audit procedures on various accounts. Cause: Profit and loss by class report was not reviewed for misclassification of expenditures or unrecorded adjustments. Effect: The internal accounting records were not maintained accurately at the program level. This could result in an understatement of liabilities or failure to claim reimbursable costs. Repeat finding: Yes Recommendation: We recommend ACCA implement a policy and procedure in which the profit and loss by class report is reviewed at least quarterly, but at a minimum, as part of the year-end close out procedures, for possible misclassification of expenditures and resulting adjustments, if any. Views of Responsible Officials: Management agrees with the finding and recommended procedures are being implemented immediately. Danielle Ruscio, the recently hired Finance Manager, will be responsible for corrective action. The corrective action process will be implemented in full no later than September 30, 2020.
CORRECTIVE ACTION PLAN July 24, 2020 The Addictions Care Center of Albany, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2019. Name of Independent Public Accounting Firm: Marvin and Company, PC Audit Period: January 1- December 31, 2019 The findings from the December 31, 2019 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS - FEDERAL AWARDS DEPARTMENT OF HEALTH AND HUMAN SERVICES Block Grants for Prevention and treatment of Substance Abuse - CFDA No. 93.959, Grant No. C 1200; Grant Period - Year ended December 31, 2019 Significant Deficiencies 2019-005 Recommendation: Policy and procedure should be implemented in which the profit and loss by class report is reviewed at least quarterly, but at a minimum, as part of the year-end close out procedures, for possible misclassification of expenditures and resulting adjustments, in any. Action Taken: ACCA concurs with the recommendation. The profit and loss by class report is currently being reviewed and any necessary corrections are being made at least quarterly. An annual review of the profit and lost by class report will be performed. In addition, procedures for the review and approval by the Finance Manager of the class coding before purchase transactions are entered into the accounting system were implemented in the last half of 2018. Expense coding by class is further assessed when the profit and loss by class report is reviewed and, in addition, will include a review of all transactions recorded during a given period. The recently hired Finance Manager, Danielle Ruscio, will be implementing the corrective action plan for this deficiency no later than September 30, 2020.
2018-004
FAC accepted this audit on July 4, 2019 — management decision was due January 4, 2020.
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2017-005
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2017-006
FAC accepted this audit on October 24, 2018 — management decision was due April 24, 2019.
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FAC accepted this audit on August 1, 2017 — management decision was due February 1, 2018.
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