EIN: 141706914
UEI: SUBTT7KNDL83
Audited by: Bryans & Gramuglia CPAs, 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 June 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 December 30, 2026 (115 days from today).
What is a management decision? →FAC accepted this audit on June 4, 2025 — management decision was due December 4, 2025.
FAC accepted this audit on September 3, 2024 — management decision was due March 3, 2025.
FAC accepted this audit on September 3, 2024 — management decision was due March 3, 2025.
Our audit procedures disclosed that the person responsible for processing payroll has the capability of inputting pay rate changes into the payroll software. Additionally, this same individual has the ability to create employees within the payroll module.
Show full finding ▾Hide full finding ▴Our audit procedures disclosed that the person responsible for processing payroll has the capability of inputting pay rate changes into the payroll software. Additionally, this same individual has the ability to create employees within the payroll module.
Glens Falls Independent Living Center, Inc. operating as Southern Adirondack Independent Living Center (EIN No. 14-1706914) respectively submits the following corrective action plan for the year ended September 30, 2022: Independent public accounting firm: Bryans & Gramuglia CPAs, LLC, One Pine West Plaza, Suite 107, Albany, New York 12205. Audit Period: October 1, 2021 – September 30, 2022 The finding from the September 30, 2022 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the numbers assigned in the schedule. FINDINGS - FINANCIAL STATEMENT AUDIT MATERIAL WEAKNESS 2022-001 – Payroll – Segregation of Duties Finding: Our audit procedures disclosed that the person responsible for processing payroll has the capability of inputting pay rate changes into the payroll software. Additionally, this same individual has the ability to create employees within the payroll module. Recommendation: Due to the limited personnel in the accounting department, we recommend that the individual responsible for processing payroll continue to function with the same responsibilities; however, we recommend a payroll change status report be reviewed each pay period by another individual. This payroll change status form should be signed-off once reviewed. FINDINGS - MAJOR FEDERAL AWARDS PROGRAMS AUDIT U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES PASSED THROUGH THE NEW YORK STATE DEPARTMENT OF HEALTH, NEW YORK STATE DEPARTMENT OF HEALTH NEW YORK HEALTH BENEFIT EXCHANGE AND THE COMMUNITY SERVICE SOCIETY OF NEW YORK Medical Assistance Program - CFDA No. 93.778 Material Weakness: See Finding 2022-001
FAC accepted this audit on June 4, 2025 — management decision was due December 4, 2025.
Our audit procedures disclosed that the person responsible for processing payroll has the capability of inputting pay rate changes into the payroll software. Additionally, this same individual has the ability to create employees within the payroll module. Criteria: Proper internal control requires there be a segregation of duties between the recordkeeping function (payroll processing) and the authorization function (access to change salary rates and edit payroll master files). Effect: These practices could allow for misappropriation of assets to occur without being detected. Cause: SAIL did not have procedures in place to address the risks from a lack of segregation. Recommendation: Due to the limited personnel in the accounting department, we recommend that the individual responsible for processing payroll continue to function with the same responsibilities; however, we recommend a payroll change status report be reviewed each pay period by another individual. This payroll change status form should be signed-off once reviewed. Response: SAIL agrees with the finding and will implement procedures to address the recommendation in 2023.
Show full finding ▾Hide full finding ▴2021-001 – Payroll – Segregation of Duties Condition: Our audit procedures disclosed that the person responsible for processing payroll has the capability of inputting pay rate changes into the payroll software. Additionally, this same individual has the ability to create employees within the payroll module. Criteria: Proper internal control requires there be a segregation of duties between the recordkeeping function (payroll processing) and the authorization function (access to change salary rates and edit payroll master files). Effect: These practices could allow for misappropriation of assets to occur without being detected. Cause: SAIL did not have procedures in place to address the risks from a lack of segregation. Recommendation: Due to the limited personnel in the accounting department, we recommend that the individual responsible for processing payroll continue to function with the same responsibilities; however, we recommend a payroll change status report be reviewed each pay period by another individual. This payroll change status form should be signed-off once reviewed. Response: SAIL agrees with the finding and will implement procedures to address the recommendation in 2023.
CORRECTIVE ACTION PLAN May 6, 2025 Glens Falls Independent Living Center, Inc. operating as Southern Adirondack Independent Living Center (EIN No. 14-1706914) respectively submits the following corrective action plan for the year ended September 30, 2021: Independent public accounting firm: Bryans & Gramuglia CPAs, LLC, One Pine West Plaza, Suite 107, Albany, New York 12205. Audit Period: October 1, 2020 – September 30, 2021 The finding from the September 30, 2021 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the numbers assigned in the schedule. FINDINGS - FINANCIAL STATEMENT AUDIT MATERIAL WEAKNESS 2021-001 – Payroll – Segregation of Duties Finding: Our audit procedures disclosed that the person responsible for processing payroll has the capability of inputting pay rate changes into the payroll software. Additionally, this same individual has the ability to create employees within the payroll module. Recommendation: Due to the limited personnel in the accounting department, we recommend that the individual responsible for processing payroll continue to function with the same responsibilities; however, we recommend a payroll change status report be reviewed each pay period by another individual. This payroll change status form should be signed-off once reviewed. Action Taken: Glens Falls Independent Living Center has hired an Administrative Coordinator who has been trained on our payroll software to input data including HR related documents, pay rates and benefit time once all has been approved by the Executive Director and Controller. Once data has been entered, it information is audited and initialed by Controller. Upon processing of the bimonthly payrolls by the Controller, pay rates and hours are checked by the Executive Director, Budget Director and the Program Director. FINDINGS - MAJOR FEDERAL AWARDS PROGRAMS AUDIT U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES PA SSED THROUGH THE NEW YORK STATE DEPARTMENT OF HEALTH, NEW YORK STATE DEPARTMENT OF HEALTH NEW YORK HEALTH BENEFIT EXCHANGE AND THE COMMUNITY SERVICE SOCIETY OF NEW YORK Medical Assistance Program - CFDA No. 93.778 Material Weakness: See Finding 2021-001 Sincerely yours, Tyler Whitney Executive Director
FAC accepted this audit on December 2, 2021 — management decision was due June 2, 2022.
FAC accepted this audit on March 21, 2017 — management decision was due September 21, 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.
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