EIN: 141829790
UEI: LL8CCVK8CPX7
Audited by: MMB+CO
Oversight agency: 20 [Department of Transportation]
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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 September 29, 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 March 29, 2026 (152 days ago).
What is a management decision? →Information on the Federal Program: Assistance Listing Number 20.616—National Priority Safety Programs, United States Department of Transportation. Pass-Through Entity: New York State Governor’s Traffic Safety Committee Award Number: HS1-2023-NYS STOP DWI Found.-00206-(088) Compliance Requirement: Period of Performance Type of Finding: Material Noncompliance, Material weakness in internal control over compliance Criteria: Per 2 CFR 200.344(b), federal funds must be disbursed in a timely manner and used only for allowable program costs. Per the terms of the grant contract, expenditures must also be paid to the appropriate vendor within 90 days after the contract end date. Condition and Context: The Foundation requested and received federal reimbursement funds for contractor expenses totaling $40,180 for the grant period ended September 30, 2024. However, our testing noted that the contractor had not yet been paid as the related invoice was lost. Cause: The Foundation experienced turnover in the grant administrator role during the year, resulting in miscommunication between the former and current grant administrator regarding the payment due to the contractor. As the current grant administrator was not aware of the outstanding payment due to the contractor, the financial consultant was not instructed to make payment to the contractor. The contractor did not follow up on the outstanding invoice when it was not paid. Internal controls were not in place to detect the non-payment in a timely manner. Effect: The Foundation did not comply with the requirement to liquidate all grant obligations within 90 days of the end of the grant. Questioned Costs: $40,180 Repeat finding: No Recommendation: We recommend the Foundation implement procedures to reconcile grant revenue with related grant expenditures on a monthly or quarterly basis and at the end of the grant period. This process would identify discrepancies between amounts recognized as revenue and requested for reimbursement with expenses incurred and recorded. Any payables outstanding for an unusual period of time should be reviewed to determine their propriety. Views of Responsible Officials: Management of the Foundation concurs with this audit finding.
Show full finding ▾Hide full finding ▴Information on the Federal Program: Assistance Listing Number 20.616—National Priority Safety Programs, United States Department of Transportation. Pass-Through Entity: New York State Governor’s Traffic Safety Committee Award Number: HS1-2023-NYS STOP DWI Found.-00206-(088) Compliance Requirement: Period of Performance Type of Finding: Material Noncompliance, Material weakness in internal control over compliance Criteria: Per 2 CFR 200.344(b), federal funds must be disbursed in a timely manner and used only for allowable program costs. Per the terms of the grant contract, expenditures must also be paid to the appropriate vendor within 90 days after the contract end date. Condition and Context: The Foundation requested and received federal reimbursement funds for contractor expenses totaling $40,180 for the grant period ended September 30, 2024. However, our testing noted that the contractor had not yet been paid as the related invoice was lost. Cause: The Foundation experienced turnover in the grant administrator role during the year, resulting in miscommunication between the former and current grant administrator regarding the payment due to the contractor. As the current grant administrator was not aware of the outstanding payment due to the contractor, the financial consultant was not instructed to make payment to the contractor. The contractor did not follow up on the outstanding invoice when it was not paid. Internal controls were not in place to detect the non-payment in a timely manner. Effect: The Foundation did not comply with the requirement to liquidate all grant obligations within 90 days of the end of the grant. Questioned Costs: $40,180 Repeat finding: No Recommendation: We recommend the Foundation implement procedures to reconcile grant revenue with related grant expenditures on a monthly or quarterly basis and at the end of the grant period. This process would identify discrepancies between amounts recognized as revenue and requested for reimbursement with expenses incurred and recorded. Any payables outstanding for an unusual period of time should be reviewed to determine their propriety. Views of Responsible Officials: Management of the Foundation concurs with this audit finding.
The Foundation immediately paid the vendor the full amount upon learning of this finding from the auditor and verified that the vendor received the payment. The recording of Grant Revenue/Accounts Receivable and Grant Expenses/Accounts Payable is now done for each grant expense immediately upon approval from the Foundation and submission to New York State for reimbursement. This was previously not done. The changes to the recognition of revenue and expenses are already in effect and should eliminate any future finding related to the non-payment of expenses that have been reimbursed through grants.
Information on the Federal Program: Assistance Listing Number 20.616—National Priority Safety Programs, United States Department of Transportation. Pass-Through Entity: New York State Governor’s Traffic Safety Committee Award Number: HS1-2024-NYS STOP DWI Found.-00199-(088) Compliance Requirement: Allowable Costs, Allowable Activities Type of Finding: Significant deficiency in internal control over compliance Criteria: Per 2 CFR 200.403, costs must be allowable, allocable, and adequately supported to be charged to a federal award. Payments should not exceed the documented amount requested by vendors. Condition and Context: During testing of grant expenditures, we noted management was unable to provide support for a payment made by the Foundation to a county. Specifically, the county invoices provided totaled $16,085 while the Foundation issued a reimbursement check of $20,085, resulting in questioned costs of $4,000. The Foundation included the larger amount on its grant funding request, which was approved and paid by the funding agency. Management was unable to locate the source of the discrepancy. Cause: The Foundation experienced turnover in the grant administrator role during the year. This transaction was processed by the prior grant administrator and the current grant administrator was unable to locate the supporting documentation or other source of the discrepancy. Effect: The Foundation was unable to support amounts paid to the county, resulting in questioned costs as noted above. Questioned Costs: $4,000. Known and likely questioned costs are less than $25,000. Repeat Finding: No Recommendation: We recommend the Foundation strengthen its document retention and review process over payments to ensure that all amounts paid are supported by appropriate documentation. Views of Responsible Officials: Management of the Foundation concurs with this audit finding.
Show full finding ▾Hide full finding ▴Information on the Federal Program: Assistance Listing Number 20.616—National Priority Safety Programs, United States Department of Transportation. Pass-Through Entity: New York State Governor’s Traffic Safety Committee Award Number: HS1-2024-NYS STOP DWI Found.-00199-(088) Compliance Requirement: Allowable Costs, Allowable Activities Type of Finding: Significant deficiency in internal control over compliance Criteria: Per 2 CFR 200.403, costs must be allowable, allocable, and adequately supported to be charged to a federal award. Payments should not exceed the documented amount requested by vendors. Condition and Context: During testing of grant expenditures, we noted management was unable to provide support for a payment made by the Foundation to a county. Specifically, the county invoices provided totaled $16,085 while the Foundation issued a reimbursement check of $20,085, resulting in questioned costs of $4,000. The Foundation included the larger amount on its grant funding request, which was approved and paid by the funding agency. Management was unable to locate the source of the discrepancy. Cause: The Foundation experienced turnover in the grant administrator role during the year. This transaction was processed by the prior grant administrator and the current grant administrator was unable to locate the supporting documentation or other source of the discrepancy. Effect: The Foundation was unable to support amounts paid to the county, resulting in questioned costs as noted above. Questioned Costs: $4,000. Known and likely questioned costs are less than $25,000. Repeat Finding: No Recommendation: We recommend the Foundation strengthen its document retention and review process over payments to ensure that all amounts paid are supported by appropriate documentation. Views of Responsible Officials: Management of the Foundation concurs with this audit finding.
The Foundation must submit all expense documentation to New York State for reimbursement approval. Effective immediately, the Foundation will retain at least two copies of such documentation for support of expenses.
FAC accepted this audit on September 26, 2017 — management decision was due March 26, 2018.
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