EIN: 156000413
UEI: NN5FAKV47EK6
Audited by: Insero & Co. CPAs, LLP
Oversight agency: 14 [Department of Housing and Urban Development]
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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 30, 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 30, 2026 (152 days ago).
What is a management decision? →FAC accepted this audit on September 19, 2024 — management decision was due March 19, 2025.
This deadline was not met on a timely basis for the year ended December 31, 2022. Cause: Numerous audit adjustments to the Community Development Special Grant Fund were required, causing a delay in financial reporting. Effect or Potential Effect: The City was not in compliance with §200.512 of the Uniform Guidance. Questioned Costs: None. Context: The 2022 Single Audit reporting package was filed on April 8, 2024. Repeat Finding: This is a repeat finding. The finding was reported as 2022-001. Recommendation: We recommend the requirements of §200.512 of the Uniform Guidance be adhered to by striving to have all information required for the audit available on a timely basis. This will help to ensure timely audit report issuance and compliance with the filing deadline. Views of Responsible Officials of the Auditee: Management agrees with this finding. There has been significant turnover in key positions of the Community Development Department. It is the City's goal to provide all information required for future audits on a timely basis in order to complete financial statements for submission deadlines outlined in Uniform Guidance §200.512.
Show full finding ▾Hide full finding ▴Issue: Noncompliance with Uniform Guidance Late Filing of Single Audit Reporting Package Federal Agency: Not applicable. Federal Program: Not applicable. Assistance Listing Number: Not applicable. Pass-Through Agency: Not applicable. Criteria: Under the Single Audit Act of 1996 and Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), §200.512, Report Submission, the Single audit reporting package is required to be filed within the earlier of 30 calendar days after receipt of the auditors' report, or 9 months after the end of the audit period. Condition: This deadline was not met on a timely basis for the year ended December 31, 2022. Cause: Numerous audit adjustments to the Community Development Special Grant Fund were required, causing a delay in financial reporting. Effect or Potential Effect: The City was not in compliance with §200.512 of the Uniform Guidance. Questioned Costs: None. Context: The 2022 Single Audit reporting package was filed on April 8, 2024. Repeat Finding: This is a repeat finding. The finding was reported as 2022-001. Recommendation: We recommend the requirements of §200.512 of the Uniform Guidance be adhered to by striving to have all information required for the audit available on a timely basis. This will help to ensure timely audit report issuance and compliance with the filing deadline. Views of Responsible Officials of the Auditee: Management agrees with this finding. There has been significant turnover in key positions of the Community Development Department. It is the City's goal to provide all information required for future audits on a timely basis in order to complete financial statements for submission deadlines outlined in Uniform Guidance §200.512.
Response: Management will ensure the Single Audit Reporting Package is filed timely going forward. Anticipated Completed Date: September 30, 2024. Responsible Contact Person: Deborah Coad City of Oswego City Chamberlain, CFO 13 West Oneida Street, Oswego, New York 13126 (315) 342-8107
2022-001
FAC accepted this audit on April 8, 2024 — management decision was due October 8, 2024.
This deadline was not met on a timely basis for the year ended December 31, 2021. Cause: Numerous audit adjustments to the Community Development Special Grant Fund were required, causing a delay in financial reporting. Effect or Potential Effect: The City was not in compliance with §200.512 of the Uniform Guidance. Questioned Costs: None. Context: The 2021 Single Audit reporting package was filed on October 11, 2022, 11 days after the required filing date. Recommendation: We recommend the requirements of §200.512 of the Uniform guidance be adhered to by striving to have all information required for the audit available on a timely basis. This will help to ensure timely audit report issuance and compliance with the filing deadline. Views of Responsible Officials of the Auditee: Management agrees with this finding. There has been significant turnover in key positions of the Community Development Department. It is the City's goal to provide all information required for future audits on a timely basis in order to complete financial statements for submission deadlines outlined in Uniform Guidance, §200.512.
Show full finding ▾Hide full finding ▴Issue: Noncompliance with Uniform Guidance Late Filing of Single Audit Reporting Package Federal Agency: Not applicable. Federal Program: Not applicable. Assistance Listing Number: Not applicable. Pass-Through Agency: Not applicable. Criteria: Under the Single Audit Act of 1996 and Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), §200.512, Report Submission, the Single audit reporting package is required to be filed within the earlier of 30 calendar days after receipt of the auditors' report, or 9 months after the end of the audit period. Condition: This deadline was not met on a timely basis for the year ended December 31, 2021. Cause: Numerous audit adjustments to the Community Development Special Grant Fund were required, causing a delay in financial reporting. Effect or Potential Effect: The City was not in compliance with §200.512 of the Uniform Guidance. Questioned Costs: None. Context: The 2021 Single Audit reporting package was filed on October 11, 2022, 11 days after the required filing date. Recommendation: We recommend the requirements of §200.512 of the Uniform guidance be adhered to by striving to have all information required for the audit available on a timely basis. This will help to ensure timely audit report issuance and compliance with the filing deadline. Views of Responsible Officials of the Auditee: Management agrees with this finding. There has been significant turnover in key positions of the Community Development Department. It is the City's goal to provide all information required for future audits on a timely basis in order to complete financial statements for submission deadlines outlined in Uniform Guidance, §200.512.
Noncompliance with Uniform Guidance Late Filing of Single Audit Reporting Package Criteria: Under the Single Audit Act of 1996 and Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), §200.512, Report Submission, the Single audit reporting package is required to be filed within the earlier of 30 calendar days after receipt of the auditors' report, or 9 months after the end of the audit period. Cause/Condition: Numerous audit adjustments to the Community Development Special Grant Fund were required, causing a delay in financial reporting. The required deadline was not met on a timely basis for the year ended December 31, 2021. Effect: The City was not incompliance with §200.512 of the Uniform Guidance. Recommendation: We recommend the requirements of §200.512 of the Uniform guidance be adhered to by striving to have all information required for the audit available on a timely basis. This will help to ensure timely audit report issuance and compliance with the filing deadline. Questioned Costs: None. Context: The 2021 Single Audit reporting package was filed on October 11, 2022, 11 days after the required filing date. Response: Management agrees with this finding. There has been significant turnover in key positions of the Community Development Department. It is the City's goal to provide all information required for future audits on a timely basis in order to complete financial statements for submission deadlines outlined in Uniform Guidance, §200.512. Corrective Action Plan: Management will direct the Community Development Department to ensure a monthly review and reconciliation of general ledger balances be performed and reviewed by a responsible official. Differences will be investigated and adjustments made on a timely basis to ensure accurate and timely financial reporting. Additionally, training will be provided to those individuals charged with recording the financial activities of the Community Development Special Grant Fund, and serious consideration will be given to hiring an outside accounting consultant. Anticipated Completed Date: April 15, 2024.
FAC accepted this audit on October 10, 2022 — management decision was due April 10, 2023.
FAC accepted this audit on March 29, 2022 — management decision was due September 29, 2022.
FAC accepted this audit on December 30, 2020 — management decision was due June 30, 2021.
FAC accepted this audit on September 26, 2019 — management decision was due March 26, 2020.
FAC accepted this audit on September 30, 2018 — management decision was due March 30, 2019.
FAC accepted this audit on September 17, 2017 — management decision was due March 17, 2018.
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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