EIN: 156000407
UEI: NAXZXMGW2XF6
Data as of August 25, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on August 2, 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 2, 2026 (205 days ago).
What is a management decision? →2021-004 Late Filing of Single Audit Condition/Criteria The Office of Management and Budget (OMB) Memorandum M-20-26 requires December 31, 2021 single audits to be filed by September 30, 2022. The City did not file its single audit for the year ended December 31, 2021 timely. Cause Due to staff furloughs, COVID-19, and time consuming atypical administrative demands, the City was unable to have its audited financial statements complete timely, and was unable to meet the September 30, 2022 deadline. Context The City’s Single Audit for the years ended December 31, 2022, 2023, and 2024 will also not be filed timely. The City is working to resolve these issues and intends to file future Single Audits timely. Recommendation We recommend that the City continue working to resolve its issues with respect to timeliness, and that it file future Single Audits on time. Corrective Action Plan As noted above the City is working to resolve these issues, and intends to file its future Single Audits timely.
Show full finding ▾Hide full finding ▴2021-004 Late Filing of Single Audit Condition/Criteria The Office of Management and Budget (OMB) Memorandum M-20-26 requires December 31, 2021 single audits to be filed by September 30, 2022. The City did not file its single audit for the year ended December 31, 2021 timely. Cause Due to staff furloughs, COVID-19, and time consuming atypical administrative demands, the City was unable to have its audited financial statements complete timely, and was unable to meet the September 30, 2022 deadline. Context The City’s Single Audit for the years ended December 31, 2022, 2023, and 2024 will also not be filed timely. The City is working to resolve these issues and intends to file future Single Audits timely. Recommendation We recommend that the City continue working to resolve its issues with respect to timeliness, and that it file future Single Audits on time. Corrective Action Plan As noted above the City is working to resolve these issues, and intends to file its future Single Audits timely.
Condition The Office of Management and Budget (OMB) Memorandum M-20-26 requires December 31, 2021 single audits to be filed by September 30, 2022. Due to staff furloughs, COVID-19, and time consuming atypical administrative demands, the City did not file its single audit for the year ended December 31, 2021 timely. The City’s single audit for the years ended December 31, 2022, 2023, and 2024 will also not be filed timely. The City is working to resolve these issues and expects to file future Single Audits timely. Corrective Action Plan As noted above the City is working to resolve these issues, and intends to file its future Single Audits timely.
2020-002
2021-005 Reporting - State and Local Fiscal Recovery Funds Condition/Criteria Reporting is performed by the City Controller, who has many years of experience in reporting under Uniform Guidance and is capable and has not had any findings in the past regarding this requirement. The reports are lightly reviewed by the Deputy Controller and City Administrator. However, no formal process is in place to document such approval. Therefore, there is no control that can be tested to verify this review. Cause Due to the extensive experience of the City Controller, it was not felt that additional documentation of the review by the Deputy Controller and City Administrator was necessary. Recommendation We recommend that the City create a method to document the review by the Deputy Controller and City Manager. Corrective Action Plan The City will implement a formal review and sign-off by the Deputy Controller and City Manager.
Show full finding ▾Hide full finding ▴2021-005 Reporting - State and Local Fiscal Recovery Funds Condition/Criteria Reporting is performed by the City Controller, who has many years of experience in reporting under Uniform Guidance and is capable and has not had any findings in the past regarding this requirement. The reports are lightly reviewed by the Deputy Controller and City Administrator. However, no formal process is in place to document such approval. Therefore, there is no control that can be tested to verify this review. Cause Due to the extensive experience of the City Controller, it was not felt that additional documentation of the review by the Deputy Controller and City Administrator was necessary. Recommendation We recommend that the City create a method to document the review by the Deputy Controller and City Manager. Corrective Action Plan The City will implement a formal review and sign-off by the Deputy Controller and City Manager.
Condition Reporting is performed by the City Controller, who has many years of experience in reporting under Uniform Guidance and is capable and has not had any findings in the past regarding this requirement. The reports are lightly reviewed by the Deputy Controller and City Manager. However, no formal process is in place to document such approval. Therefore, there is no control that can be tested to verify this review. Corrective Action Plan The City will implement a formal review and sign-off by the Deputy Controller and City Manager.
FAC accepted this audit on January 29, 2023 — management decision was due July 29, 2023.
2020-002 Noncompliance with OMB Circular A-133/Uniform Guidance Late Filing of Single Audit Reporting Package Condition/Criteria Under the Single Audit Act of 1996 and Uniform Guidance, the City was required to file the Single Audit reporting package by the end of the 9th month following the end of the fiscal year. The Office of Management Budget Bulletin, M-21-20, delayed this deadline to March 31, 2022. However, this deadline was not met on a timely basis for the year ended December 31, 2020. Cause/Effect The City experienced extraordinary demands on the Comptroller and Chamberlain?s Offices in dealing with the effects of COVID-19, exacerbated by staffing shortages in those offices, which prevented the timely filing of the reporting package. Recommendation We recommend the requirements of Uniform Guidance be adhered to by striving to have all information required for the audit available on a timely basis. This will help to insure timely audit report issuance and compliance with the filing deadline. Corrective Action Plan The City is still facing staffing shortages and is working to get the 2021 financial statements completed. It is expected the 2022 reporting package will filed on time. Questioned Costs Undeterminable
Show full finding ▾Hide full finding ▴2020-002 Noncompliance with OMB Circular A-133/Uniform Guidance Late Filing of Single Audit Reporting Package Condition/Criteria Under the Single Audit Act of 1996 and Uniform Guidance, the City was required to file the Single Audit reporting package by the end of the 9th month following the end of the fiscal year. The Office of Management Budget Bulletin, M-21-20, delayed this deadline to March 31, 2022. However, this deadline was not met on a timely basis for the year ended December 31, 2020. Cause/Effect The City experienced extraordinary demands on the Comptroller and Chamberlain?s Offices in dealing with the effects of COVID-19, exacerbated by staffing shortages in those offices, which prevented the timely filing of the reporting package. Recommendation We recommend the requirements of Uniform Guidance be adhered to by striving to have all information required for the audit available on a timely basis. This will help to insure timely audit report issuance and compliance with the filing deadline. Corrective Action Plan The City is still facing staffing shortages and is working to get the 2021 financial statements completed. It is expected the 2022 reporting package will filed on time. Questioned Costs Undeterminable
2020-002 Noncompliance with OMB Circular A-133/Uniform Guidance Late Filing of Single Audit Reporting Package Condition Under the Single Audit Act of 1996 and Uniform Guidance, the City was required to file the Single Audit reporting package by the end of the 9th month following the end of the fiscal year. The Office of Management Budget Bulletin, M-21-20, delayed this deadline to March 31, 2022. However, this deadline was not met on a timely basis for the year ended December 31, 2020. Corrective Action Plan The City is still facing staffing shortages and is working to get the 2021 financial statements completed. It is expected the 2022 reporting package will filed on time. Contact: Steven P. Thayer, City Controller City of Ithaca 108 E. Green St. Ithaca, NY 14850 (607) 274-6576
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