Cable Telecommunications Association of New York, Inc.

EIN: 141582932

UEI: D5QEWCTM4HA9

Data as of August 24, 2026

Cable Telecommunications Association of New York, Inc.9 audit years8 findings4 repeat
9
Audit Years
8
Total Findings
4
Repeat Findings

FY 2024-09-30

Management decision deadline — for entities that funded this organization

The FAC accepted this audit on August 13, 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 February 13, 2026 (193 days ago).

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2024-001
Other
MATERIAL WEAKNESSREPEAT

During the audit there were material audit adjustments we proposed to correct accounts receivable and related grant revenue. We proposed adjustments to accounts receivable and related revenue for approximately $812,000 to correct the balance.

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Full finding narrative

During the audit there were material audit adjustments we proposed to correct accounts receivable and related grant revenue. We proposed adjustments to accounts receivable and related revenue for approximately $812,000 to correct the balance.

Corrective Action Plan

CTANY agrees with the recommendation that accounts receivable and related revenue should be monitored for accuracy. Due to management transition over the past few years, the CTANY board and administrative consultants are working to ensure that best practices are put in place going forward to ensure accounts receivable and related revenue are constantly monitored. In lieu of an outside bookkeeper the CTANY is now working with an outside consultant that has worked with CTANY is past years, to ensure proper managing of the books and accounting records per the recommendations of this audit report.

Prior Finding References

2023-001

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FY 2023-09-30

FAC accepted this audit on April 16, 2024 — management decision was due October 16, 2024.

2023-001
Other
MATERIAL WEAKNESSREPEAT

During the audit there were material audit adjustments we proposed to correct accounts receivable and related grant revenue. Phase 3 of the grant was not recorded as of 9/30/23. We proposed adjustments to accounts receivable for approximately $452,000 to correct the balance.

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Full finding narrative

During the audit there were material audit adjustments we proposed to correct accounts receivable and related grant revenue. Phase 3 of the grant was not recorded as of 9/30/23. We proposed adjustments to accounts receivable for approximately $452,000 to correct the balance.

Corrective Action Plan

CTANY agrees with the recommendation that accounts receivable and related revenue should be monitored for accuracy. Due to management transition over the past two years, the CTANY board and administrative consultants are working to ensure that best practices are put in place going forward to ensure accounts receivable and related revenue are constantly monitored. In lieu of an outside bookkeeper the Treasurer of CTANY has taken QuickBooks related courses and plans to take additional continuing education as an added measure to ensure proper managing of the books and accounting records per the recommendations of this audit report.

Prior Finding References

2022-001

About Other →
2023-002
Other
MATERIAL WEAKNESSREPEAT

During the audit there were material audit adjustments we proposed to correct accounts payable and related grant expenses. Checks were posted offsetting accounts payable but an initial bill was never recorded to the appropriate expense account. We proposed adjustments to accounts payable for approximately $138,000 to correct the balance.

Show full finding ▾
Full finding narrative

During the audit there were material audit adjustments we proposed to correct accounts payable and related grant expenses. Checks were posted offsetting accounts payable but an initial bill was never recorded to the appropriate expense account. We proposed adjustments to accounts payable for approximately $138,000 to correct the balance.

Corrective Action Plan

CTANY agrees with the recommendation that accounts payable and related expenses should be monitored for accuracy. Due to management transition over the past two years, the CTANY board and administrative consultants are working to ensure that best practices are put in place going forward to ensure accounts payable and related expenses are constantly monitored. In lieu of an outside bookkeeper the Treasurer of CTANY has taken QuickBooks related courses and plans to take additional continuing education as an added measure to ensure proper managing of the books and accounting records per the recommendations of this audit report.

Prior Finding References

2022-002

About Other →
2023-003
Other
MATERIAL WEAKNESSREPEAT

During the audit, the starting balance of net assets, when compared to last years ending balance, was off by approximately $269,000. We proposed adjustments to the net asset balance for approximately $269,000 with the offset correction to expenses related to the Legislative Channel. A discrepancy in net assets generally means the books and records of the prior closed audit year were edited/changed in some manner.

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Full finding narrative

During the audit, the starting balance of net assets, when compared to last years ending balance, was off by approximately $269,000. We proposed adjustments to the net asset balance for approximately $269,000 with the offset correction to expenses related to the Legislative Channel. A discrepancy in net assets generally means the books and records of the prior closed audit year were edited/changed in some manner.

Corrective Action Plan

CTANY agrees with the recommendation that the net asset starting balance be analyzed for accuracy. Due to management transition over the past two years, the CTANY board and administrative consultants are working to ensure that best practices are put in place going forward to ensure the net asset starting balance is monitored. In lieu of an outside bookkeeper the Treasurer of CTANY has taken QuickBooks related courses and plans to take additional continuing education as an added measure to ensure proper managing of the books and accounting records per the recommendations of this audit report.

Prior Finding References

2022-003

About Other →
2023-004
Other
MATERIAL WEAKNESS

Bank cash transfers are performed by the Treasurer. Currently there is not a formal review and/or approval process by the appropriate personnel related to cash transfers.

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Full finding narrative

Bank cash transfers are performed by the Treasurer. Currently there is not a formal review and/or approval process by the appropriate personnel related to cash transfers.

Corrective Action Plan

CTANY agrees with the recommendation that cash transfers warrant a formal review/approval process. Due to management transition over the past two years, the CTANY board and administrative consultants are working to ensure that best practices are put in place going forward to ensure the cash transfer process is adequately documented and approved.

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FY 2022-09-30

FAC accepted this audit on March 1, 2023 — management decision was due September 1, 2023.

2022-001
Other
MATERIAL WEAKNESS

During the audit there were material audit adjustments we proposed to correct accounts receivable and related grant revenue. Phase 3 of the grant was not recorded as of 9/30/22. We proposed adjustments to accounts receivable for approximately $665,000 to correct the balance.

Show full finding ▾
Full finding narrative

During the audit there were material audit adjustments we proposed to correct accounts receivable and related grant revenue. Phase 3 of the grant was not recorded as of 9/30/22. We proposed adjustments to accounts receivable for approximately $665,000 to correct the balance.

Corrective Action Plan

CTANY agrees with the recommendation that accounts receivable and related revenue should be monitored for accuracy. Due to management transition over the past year, the CTANY board and administrative consultants are working to ensure that best practices are put in place going forward to ensure accounts receivable and related revenue are constantly monitored. In terms of the outside accountant CTANY is considering the option of consulting with an outside firm to help manage the books and accounting records per the recommendations of this audit report.

About Other →
2022-002
Other
MATERIAL WEAKNESS

During the audit there were material audit adjustments we proposed to correct accounts payable and related grant expenses. Checks were posted offsetting accounts payable but an initial bill was never recorded to the appropriate expense account. We proposed adjustments to accounts payable for approximately $353,000 to correct the balance.

Show full finding ▾
Full finding narrative

During the audit there were material audit adjustments we proposed to correct accounts payable and related grant expenses. Checks were posted offsetting accounts payable but an initial bill was never recorded to the appropriate expense account. We proposed adjustments to accounts payable for approximately $353,000 to correct the balance.

Corrective Action Plan

CTANY agrees with the recommendation that accounts payable and related expenses should be monitored for accuracy. Due to management transition over the past year, the CTANY board and administrative consultants are working to ensure that best practices are put in place going forward to ensure accounts payable and related expenses are constantly monitored. In terms of the outside accountant CTANY is considering the option of consulting with an outside firm to help manage the books and accounting records per the recommendations of this audit report.

About Other →
2022-003
Other
MATERIAL WEAKNESS

During the audit, the starting balance of net assets, when compared to last years ending balance, was off by approximately $657,000. We proposed adjustments to the net asset balance for approximately $657,000 with the offset correction to Accounts Receivable. A discrepancy in net assets generally means the books and records of the prior closed audit year were edited/changed in some manner.

Show full finding ▾
Full finding narrative

During the audit, the starting balance of net assets, when compared to last years ending balance, was off by approximately $657,000. We proposed adjustments to the net asset balance for approximately $657,000 with the offset correction to Accounts Receivable. A discrepancy in net assets generally means the books and records of the prior closed audit year were edited/changed in some manner.

Corrective Action Plan

CTANY agrees with the recommendation that the net asset starting balance be analyzed for accuracy. Due to management transition over the past year, the CTANY board and administrative consultants are working to ensure that best practices are put in place going forward to ensure the net asset starting balance is monitored. In terms of the outside accountant CTANY is considering the option of consulting with an outside firm to help manage the books and accounting records per the recommendations of this audit report.

About Other →

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