EIN: 156001066
UEI: GSA_MIGRATION
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 July 14, 2021. 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 January 14, 2022 (1688 days ago).
What is a management decision? →2019-001 Late Filing of Program Specific Audit Condition/Criteria Under Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Subpart E, requires single or program specific audits must be submitted within the earlier of 30 calendar days after receipt of the auditors? report(s), or nine months after the end of the audit period. Office of Management and Budget Memo M 20-26 extended that due date by three additional months. That filing deadline was not met. Cause The Town has been transitioning to a new bookkeeper, which has caused delays. Delays have also been experienced as a result of complications caused by COVID-19, all of which resulted in the late filing of the Program Specific Audit reporting package. Recommendation Through discussions with management, it appears processes and controls have been established with the new bookkeeper and that delays caused by COVID-19 have been minimized. We recommend future Program Specific or Single Audit reporting package be filed by the due date. Corrective Action Plan As noted above, corrective action has been taken, and we do not anticipate a Program Specific or Single Audit will be required in the foreseeable future.
Show full finding ▾Hide full finding ▴2019-001 Late Filing of Program Specific Audit Condition/Criteria Under Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Subpart E, requires single or program specific audits must be submitted within the earlier of 30 calendar days after receipt of the auditors? report(s), or nine months after the end of the audit period. Office of Management and Budget Memo M 20-26 extended that due date by three additional months. That filing deadline was not met. Cause The Town has been transitioning to a new bookkeeper, which has caused delays. Delays have also been experienced as a result of complications caused by COVID-19, all of which resulted in the late filing of the Program Specific Audit reporting package. Recommendation Through discussions with management, it appears processes and controls have been established with the new bookkeeper and that delays caused by COVID-19 have been minimized. We recommend future Program Specific or Single Audit reporting package be filed by the due date. Corrective Action Plan As noted above, corrective action has been taken, and we do not anticipate a Program Specific or Single Audit will be required in the foreseeable future.
CORRECTIVE ACTION PLAN DECEMBER 31, 2019 2019-001 Late Filing of Program Specific Audit Condition/Criteria Under Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Subpart E, requires single or program specific audits must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Office of Management and Budget Memo M 20-26 extended that due date by three additional months. That filing deadline was not met. Corrective Action Plan Processes and controls have been established with the new bookkeeper and delays caused by COVID-19 have been minimized, and we do not anticipate a Program Specific or Single Audit will be required in the foreseeable future. Contact: Kevin Engelbert, Town Supervisor Town of Nichols 54 East River Road Nichols, NY 14580 (607) 699-3110
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