Village of Green Island, New YorkLocal Government

2024-006: Schedule of Expenditures of Federal Awards Criteria or specific requirement (including statutory, regulatory, or other citation): It is the responsibility of Village management to design and implement internal controls that provide reasonable assurance over the completeness and accuracy of the schedule of expenditures of federal awards (SEFA). Condition: The Village’s SEFA required significant adjustments in order to be in accordance with the requirements of the Uniform Guidance. Cause: Internal controls were not appropriately designed and implemented to ensure the accuracy of the SEFA. Effect or Potential Effect: Due to the error, the Village’s SEFA was materially misstated prior to adjustments during the external audit. Questioned Costs: None. Identification as a Repeat Finding, If Applicable: Not applicable. Recommendation: Policies and procedures should be implemented to verify the completeness and accuracy of the SEFA. The Village should implement review procedures to ensure that every federal award listed on the SEFA contains the accurate value of federal expenditures. Views of Responsible Officials: As detailed within the Corrective Action Plan, management has agreed to the findings and recommendations above.

2024-007: Section 8 Housing Choice Vouchers (Assistance Listing Number 14.871) Housing Assistance Payment Criteria or specific requirement (including statutory, regulatory, or other citation): The Village is required to determine income eligibility and calculate the tenant’s rental payment using the documents as obtained from the recipient in accordance with 24 CFR Part 5 Subpart F (24 CFR Section 5.601 et seq.). Condition and Context: During audit testing of 40 recipients out of a population size of 80 recipients, the housing assistance payment for one recipient was incorrect. The sample was not a statistically valid sample. Cause: Proper documentation was not obtained and maintained within the recipient file. Effect or Potential Effect: The Village provided assistance to a recipient at an incorrect rate. Questioned Costs: The total overpayment for the period of June 1, 2023 to May 31, 2024 totaled $408. Identification as a Repeat Finding, If Applicable: Not applicable. Recommendation: Recipient files should contain all required documentation to reduce the risk of incorrect payments being administered. Views of Responsible Officials: As detailed within the Corrective Action Plan, management has agreed to the findings and recommendations above.

Section 8 Housing Choice Vouchers Assistance Listing Number 14.871, Highway Planning and Construction (Federal-Aid Highway Program) Assistance Listing Number 20.205 Criteria or specific requirement (including statutory, regulatory, or other citation): In accordance with 2 CFR 200.512, the Village is required to complete and submit the data collection form within the earlier of 30 days after receipt of the auditor’s report, or nine months after the end of the audit period. Condition and Cause: The Village did not obtain an independent audit within the required period for submission. Effect or Potential Effect: The Village did not comply with the requirements of 2 CFR 200.512. Questioned costs: None. Identification as a repeat finding, if applicable: A similar finding (2021-002) was reported in the prior year. Recommendation: The Village should develop a course of action to ensure future single audit reports are completed and submitted to the Federal Agency Clearinghouse in accordance with the requirements of 2 CFR 200.512. Views of Responsible Officials: As noted in the Corrective Action Plan, management has agreed to the findings and recommendation above.

Section 8 Housing Choice Vouchers Assistance Listing Number 14.871 Criteria or specific requirement (including statutory, regulatory, or other citation): The Village is required to maintain documentation to support compliance with all federal expenditures incurred. Condition and Cause: The Village was unable to locate and provide a case file for a recipient selected for testing. Effect or Potential Effect: Without proper documentation to demonstrate the propriety of benefits issued, benefits may be issued to ineligible applicants or in amounts that are not appropriate. Questioned costs: None. Identification as a repeat finding, if applicable: Not applicable. Recommendation: Management should develop procedures to ensure the required documentation is maintained to support all federal expenditures incurred. Views of Responsible Officials: As noted in the Corrective Action Plan, management has agreed to the findings and recommendation above.

2022-004: Housing Quality Standards Inspection Section 8 Housing Choice Vouchers Assistance Listing Number 14.871 Criteria or specific requirement (including statutory, regulatory, or other citation): The Village is required to maintain documentation to support compliance with all federal expenditures incurred. Condition and Cause: For one of the recipients selected for testing, the Village was unable to provide support that a Housing Quality Standards Inspection was properly performed. Effect or Potential Effect: Without proper documentation, the Village is unable to support the compliance requirements associated with the federal expenditure have been adhered to. Questioned costs: None. Identification as a repeat finding, if applicable: Not applicable. Recommendation: Management should develop procedures to ensure the required documentation is maintained to support all federal expenditures incurred. Views of Responsible Officials: As noted in the Corrective Action Plan, management has agreed to the findings and recommendation above.

2022-005: Depository Agreements Section 8 Housing Choice Vouchers Assistance Listing Number 14.871 Criteria or specific requirement (including statutory, regulatory, or other citation): The Village is required to enter into deposit agreements with their financial institution in the form required by the U.S. Department of Housing and Urban Development. Condition and Cause: The Village was unable to provide documentation of their depository agreement that was applicable to the year ended May 31, 2022. Effect or Potential Effect: Without proper documentation, the Village is unable to support the compliance requirements associated with the federal expenditure have been adhered to. Questioned costs: None. Identification as a repeat finding, if applicable: Not applicable. Recommendation: Management should develop procedures to ensure the required compliance requirement is adhered to. Views of Responsible Officials: As noted in the Corrective Action Plan, management has agreed to the findings and recommendation above.

2021-002: Single Audit Report SubmissionSection 8 Housing Choice Vouchers Assistance Listing Number 14.871, Highway Planning and Construction (Federal-Aid Highway Program) Assistance Listing Number 20.205Criteria or specific requirement (including statutory, regulatory, or other citation): In accordance with 2 CFR 200.512, the Village is required to complete and submit the data collection form within the earlier of 30 days after receipt of the auditor?s report, or nine months after the end of the audit period.Condition and Cause: The Village did not obtain an independent audit within the required period for submission.Effect or Potential Effect: The Village did not comply with the requirements of 2 CFR 200.512.Questioned costs: None.Identification as a repeat finding, if applicable: Not applicable.Recommendation: The Village should develop a course of action to ensure future single audit reports are completed and submitted to the Federal Agency Clearinghouse in accordance with the requirements of2 CFR 200.512.View of Responsible Officials: As noted in the Corrective Action Plan, management has agreed to the findings and recommendation above.

2021-003: Schedule of Expenditures of Federal AwardsSection 8 Housing Choice Vouchers Assistance Listing Number 14.871, Highway Planning and Construction (Federal-Aid Highway Program) Assistance Listing Number 20.205Criteria or specific requirement (including statutory, regulatory, or other citation): It is the responsibility of management to design and implement internal controls that provide reasonable assurance over the completeness and accuracy of the Schedule of Expenditures of Federal Awards (SEFA).Condition and Cause: Internal controls not operating as designed whereby the Village did not have internal controls to accurately prepare the SEFA.Effect or Potential Effect: Significant assistance was required to prepare the SEFA.Questioned costs: None.Identification as a repeat finding, if applicable: Not applicable.Recommendation: The Village should implement policies and procedures to verify the completeness and accuracy of the SEFA.View of Responsible Officials:As noted in the Corrective Action Plan, management has agreed to the findings and recommendation above.