EIN: 141731786
UEI: L8H7N9EMB5S7
Audited by: FUSTCHARLES LLP
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 September 28, 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 March 28, 2024 (892 days ago).
What is a management decision? →FAC accepted this audit on September 29, 2022 — management decision was due March 29, 2023.
Adirondack Medical Center d/b/a Adirondack Health did not include 2021 patient revenue information in the required reporting. Context: This finding appears to be an isolated instance. Effect: The incomplete reporting of patient revenue did not have an effect on the Provider Relief Funds the Hospital retained based on the required reporting. Cause: Adirondack Medical Center d/b/a Adirondack Health?s misinterpreted the most recent instructions related to reporting as of the required filing date. Recommendation: We recommend Adirondack Medical Center d/b/a Adirondack Health change its lost revenue reporting method to Option 3 in the next reporting and include the revenue information required for all periods of availability. Views of Responsible Official: See management?s Corrective Action Plan on page 54.
Show full finding ▾Hide full finding ▴2021-001 ? Incomplete Reporting of Revenue ? Significant Deficiency in Internal Control over Compliance U.S. Department of Health and Human Services: Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution (Federal Assistance Listing Number 93.498) Criteria: Under the terms and conditions of the awards, the recipient must provide patient revenue information for the entire period of availability. Condition: Adirondack Medical Center d/b/a Adirondack Health did not include 2021 patient revenue information in the required reporting. Context: This finding appears to be an isolated instance. Effect: The incomplete reporting of patient revenue did not have an effect on the Provider Relief Funds the Hospital retained based on the required reporting. Cause: Adirondack Medical Center d/b/a Adirondack Health?s misinterpreted the most recent instructions related to reporting as of the required filing date. Recommendation: We recommend Adirondack Medical Center d/b/a Adirondack Health change its lost revenue reporting method to Option 3 in the next reporting and include the revenue information required for all periods of availability. Views of Responsible Official: See management?s Corrective Action Plan on page 54.
Finding #2021-001 Response: We agree with the concern raised by the auditors. We will change the lost revenue reporting method to Option 3 in the next reporting and include the revenue information required for all periods of availability. Responsible Party: Robert Laba, Chief Financial Officer Estimated Completion: 9/30/2022
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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