EIN: 156001343
UEI: GSA_MIGRATION
Audited by: BST & CO. CPAS, LLP
Oversight agency: 97 [Department of Homeland Security]
View federal awards & risk assessment →
Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 25, 2022. 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 August 25, 2022 (1468 days ago).
What is a management decision? →The Village has not maintained a SEFA that is accurate and complete in accordance with the Uniform Guidance. Cause: Lack of internal controls related to the maintenance and preparation of the SEFA. Section III ? Federal Award Findings and Questioned Costs - Continued Effect or potential effect: Without adequate internal controls over the SEFA, the Village may incorrectly determine the audit requirements in accordance with the Uniform Guidance. Additionally, the Village may not identify all federal awards received by the Village and related compliance and reporting requirements applicable to each award. Questioned costs: None Context: The Village is a small municipality that receives grant proceeds on an intermittent basis. Given the size an infrequency of grant related transactions personnel may not have the knowledge, skills and experience to distinguish between Federal, State and local grants, thereby making it difficult to prepare an accurate SEFA. Repeat finding: A similar finding was included in the 2020 Single Audit Report as finding number 2020-004 on page 10. Recommendation: The Village must assign individuals who are experienced and knowledgeable in the compliance requirements of the Uniform Guidance to monitor all federal grants received by the Village. The Village must identify all related compliance and reporting requirements to ensure the Village has met the applicable compliance and reporting requirements of each federal award. Views of responsible officials: See attached corrective action plan.
Show full finding ▾Hide full finding ▴Finding: 2021-004 Program: 97.036 Award Year: 2021 Federal Agency: United States Department of Homeland Security Pass Through Agency: NYS Division of Homeland Security and Emergency Services Criteria or specific requirement (including statutory, regulatory, or other citation): The Village must prepare a SEFA that is accurate and complete in accordance with Title 2 U.S. Code of Federal Regulation Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Condition: The Village has not maintained a SEFA that is accurate and complete in accordance with the Uniform Guidance. Cause: Lack of internal controls related to the maintenance and preparation of the SEFA. Section III ? Federal Award Findings and Questioned Costs - Continued Effect or potential effect: Without adequate internal controls over the SEFA, the Village may incorrectly determine the audit requirements in accordance with the Uniform Guidance. Additionally, the Village may not identify all federal awards received by the Village and related compliance and reporting requirements applicable to each award. Questioned costs: None Context: The Village is a small municipality that receives grant proceeds on an intermittent basis. Given the size an infrequency of grant related transactions personnel may not have the knowledge, skills and experience to distinguish between Federal, State and local grants, thereby making it difficult to prepare an accurate SEFA. Repeat finding: A similar finding was included in the 2020 Single Audit Report as finding number 2020-004 on page 10. Recommendation: The Village must assign individuals who are experienced and knowledgeable in the compliance requirements of the Uniform Guidance to monitor all federal grants received by the Village. The Village must identify all related compliance and reporting requirements to ensure the Village has met the applicable compliance and reporting requirements of each federal award. Views of responsible officials: See attached corrective action plan.
The Village personnel responsible for the recording of grant expenditures has noted they will keep accurate records of such transactions. The Village believes that with heightened awareness, they will be able to achieve accurate preparation of the SEFA. Joni LaBarge, the Village Treasurer, will be responsible for the preparation of the SEFA for the fiscal year ended May 31, 2022, if applicable.
2020-004
FAC accepted this audit on January 21, 2021 — management decision was due July 21, 2021.
FAC accepted this audit on September 18, 2019 — management decision was due March 18, 2020.
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.
Browse other Single Audit organizations in New York →
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and filing records.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.
