EIN: 156001344
UEI: GSA_MIGRATION
Audited by: FREED MAXICK CPAS, P.C.
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 11, 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 August 11, 2021 (1847 days ago).
What is a management decision? →The Village?s code of ethics, conflict of interest and procurement policies have not been properly updated to comply with the requirements in the Uniform Guidance. Cause: The control environment related to the requirements of the Uniform Guidance has not be reviewed and incorporated into the Village?s control activities through the updating and documentation of the Village?s policies noted above. Effect: The Village was not in compliance with the requirements of the Uniform Guidance, Section 200.112, Conflict of Interest and Sections 200.317-200.326, Procurement Standards. This noncompliance could result in a lack of internal controls over the Village?s activities and monitoring related to these areas and could impact the related federal funding. Questioned costs: There were no questioned costs noted related to this finding. Context: This finding was identified during inquiries of management in regard to the control environment over the requirements of the Uniform Guidance and through the review of the related policies noted above. Identification as a repeat finding: This finding was reported in the fiscal year ended May 31, 2019 as item 2019- 002. Recommendation: We recommend that the Village review their policies and establish/update such policies to ensure compliance with the Uniform Guidance. Views of Responsible Officials and Planned Corrective Actions: The Village will review the policies indicated above and update as deemed necessary to be consistent with the Uniform Guidance. Additionally, the Village will create a procedure in which an annual review of these policies is performed so that any necessary updates are completed.
Show full finding ▾Hide full finding ▴2020-002 Policy Updates for Uniform Guidance CFDA No. 14.228 ? Community Development Block Program Year Ended May 31, 2020 Direct Program Federal Agency: U.S. Department of Housing and Urban Development Criteria: The Village?s policies must incorporate federal award activity within the process and procedures followed by the Village in accordance with the Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Sections 200.112, 200.317-200.326. Under the Uniform Guidance, the procurement requirements were required to be implemented by January 1, 2018 for federal award recipients. Condition: The Village?s code of ethics, conflict of interest and procurement policies have not been properly updated to comply with the requirements in the Uniform Guidance. Cause: The control environment related to the requirements of the Uniform Guidance has not be reviewed and incorporated into the Village?s control activities through the updating and documentation of the Village?s policies noted above. Effect: The Village was not in compliance with the requirements of the Uniform Guidance, Section 200.112, Conflict of Interest and Sections 200.317-200.326, Procurement Standards. This noncompliance could result in a lack of internal controls over the Village?s activities and monitoring related to these areas and could impact the related federal funding. Questioned costs: There were no questioned costs noted related to this finding. Context: This finding was identified during inquiries of management in regard to the control environment over the requirements of the Uniform Guidance and through the review of the related policies noted above. Identification as a repeat finding: This finding was reported in the fiscal year ended May 31, 2019 as item 2019- 002. Recommendation: We recommend that the Village review their policies and establish/update such policies to ensure compliance with the Uniform Guidance. Views of Responsible Officials and Planned Corrective Actions: The Village will review the policies indicated above and update as deemed necessary to be consistent with the Uniform Guidance. Additionally, the Village will create a procedure in which an annual review of these policies is performed so that any necessary updates are completed.
CORRECTIVE ACTION PLAN February 3, 2021 The Village of Montour Falls, New York respectfully submits the following corrective action plan for the year ended May 31 , 2020. Alyssa Hammond, Clerk-Treasurer, is the person responsible for the corrective action listed. Name and address of independent public accounting firm: Freed Maxick, CPAs, P.C. One Evans Street, Batavia, NY 14020 Audit period: June 1, 2019 to May 31, 2020. The finding from the May 31, 2020 findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. II. FINANCIAL STATEMENT FINDINGS 2020-001 Financial Accounting and Reporting - Waste Water Treatment Plant Project Observation: The Village worked in conjunction with EFC and its fiscal advisor to administer the Regional Waste Water Treatment Plant Project due to the complexity of the funding sources and project activity. During testing performed over debt and review of the reimbursement requests submitted to EFC, it was discovered that the project expenditures and related loan liability had not been updated adjusted to actual as of year-end. Recommendation: We recommend that the Village reconcile all capital project activity to information provided by EFC and the Village's fiscal advisor to ensure the activity is recorded correctly. Action Taken: The Village will be working with our fiscal advisor to determine the form of funding , grant awards versus loans payable, to ensure the activity is recorded accurately in our accounting system. Ill. FEDERAL AWARDS FINDINGS AND QUESTIONED COSTS 2020-002 Policy Updates for Uniform Guidance Observation: During our review of Village procurement policy, it was noted that the Village needs to update all terms and conditions to ensure compliance with federal awards under the Uniform Guidance. Recommendation: We recommend that the Village review their policies and establish/update such policies to ensure compliance with Uniform Guidance Code of Federal Regulation Section 200.112, Conflict of Interest and Sections 200.317-200.326, Procurement Standards. Action Taken: The Village will review the policies indicated above and update as deemed necessary to be consistent with the Uniform Guidance. Additionally, the Village will create a procedure in which an annual review of these policies is performed so that any necessary updates are completed .
2019-002
FAC accepted this audit on January 15, 2020 — management decision was due July 15, 2020.
The Village?s code of ethics, conflict of interest and procurement policies have not been properly updated to comply with the requirements in the Uniform Guidance. Cause: The control environment related to the requirements of the Uniform Guidance has not be reviewed and incorporated into the Village?s control activities through the updating and documentation of the Village?s policies noted above. Effect: The Village was not in compliance with the requirements of the Uniform Guidance, Section 200.112, Conflict of Interest and Sections 200.317-200.326, Procurement Standards. This noncompliance could result in a lack of internal controls over the Village?s activities and monitoring related to these areas and could impact the related federal funding. Questioned costs: There were no questioned costs noted related to this finding. Context: This finding was identified during inquiries of management in regard to the control environment over the requirements of the Uniform Guidance and through the review of the related policies noted above. Identification as a repeat finding: This finding was reported as 2018-001 for the fiscal year ended May 31, 2018. Recommendation: We recommend that the Village review their policies and establish/update such policies to ensure compliance with the Uniform Guidance. Views of Responsible Officials and Planned Corrective Actions: The Village will review the policies indicated above and update as deemed necessary to be consistent with the Uniform Guidance. Additionally, the Village will create a procedure in which an annual review of these policies is performed so that any necessary updates are completed.
Show full finding ▾Hide full finding ▴2019-002 Policy Updates for Uniform Guidance CFDA No. 14.228 ? Community Development Block Program Year Ended May 31, 2019 Direct Program Federal Agency: U.S. Department of Urban Development Criteria: The Village?s policies must incorporate federal award activity within the process and procedures followed by the Village in accordance with the Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Sections 200.112, 200.317-200.326. Under the Uniform Guidance, the procurement requirements were required to be implemented by January 1, 2018 for federal award recipients. Condition: The Village?s code of ethics, conflict of interest and procurement policies have not been properly updated to comply with the requirements in the Uniform Guidance. Cause: The control environment related to the requirements of the Uniform Guidance has not be reviewed and incorporated into the Village?s control activities through the updating and documentation of the Village?s policies noted above. Effect: The Village was not in compliance with the requirements of the Uniform Guidance, Section 200.112, Conflict of Interest and Sections 200.317-200.326, Procurement Standards. This noncompliance could result in a lack of internal controls over the Village?s activities and monitoring related to these areas and could impact the related federal funding. Questioned costs: There were no questioned costs noted related to this finding. Context: This finding was identified during inquiries of management in regard to the control environment over the requirements of the Uniform Guidance and through the review of the related policies noted above. Identification as a repeat finding: This finding was reported as 2018-001 for the fiscal year ended May 31, 2018. Recommendation: We recommend that the Village review their policies and establish/update such policies to ensure compliance with the Uniform Guidance. Views of Responsible Officials and Planned Corrective Actions: The Village will review the policies indicated above and update as deemed necessary to be consistent with the Uniform Guidance. Additionally, the Village will create a procedure in which an annual review of these policies is performed so that any necessary updates are completed.
CORRECTIVE ACTION PLAN December 17, 2019 The Village of Montour Falls, New York respectfully submits the following corrective action plan for the year ended May 31, 2019. Alyssa Hammond, Clerk-Treasurer, is the person responsible for the corrective action listed. Name and address of independent public accounting firm: Freed Maxick, CPAs, P.C. One Evans Street, Batavia, NY 14020 Audit period: June 1, 2018 to May 31, 2019. The finding from the May 31, 2019 findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDINGS AND QUESTIONED COSTS FOR FINANCIAL STATEMENT AUDIT ? 2019-001 Financial Accounting and Reporting ? Year ended May 31, 2019 Observation: The Village worked in conjunction with EFC and its fiscal advisor to administer the Regional Waste Water Treatment Plant Project due to the complexity of the funding sources and project activity. During testing performed over debt and review of the reimbursement requests submitted to EFC it was discovered that a portion of project activity was being paid for using available loan funds, however the Village recorded the reimbursements as grant revenue rather than a liability. Recommendation: We recommend that the Village reconcile all capital project activity to information provided by EFC or the Village?s fiscal advisor to ensure the activity is recorded correctly. Action Taken: The Village will be working with our fiscal advisor to determine the form of funding, grant awards versus loans payable, to ensure the activity is recorded accurately in our accounting system. FINDINGS AND QUESTIONED COSTS FOR FEDERAL AWARDS ? 2019-002 Policy Updates for Uniform Guidance ? Year ended May 31, 2019 Observation: During our review of Village procurement policy, it was noted that the Village needs to update all terms and conditions to ensure compliance with federal awards under the Uniform Guidance. Recommendation: We recommend that the Village review and update their policies and procedures manual to ensure their procurement policies are in compliance with Uniform Guidance Code of Federal Regulation Section 200.112, Conflict of Interest and Sections 200.317-200.326, Procurement Standards. Action Taken: The Village will review the policies indicated above and update as deemed necessary to be consistent with the Uniform Guidance. Additionally, the Village will create a procedure in which an annual review of these policies are performed so that any necessary updates are completed.
2018-001
FAC accepted this audit on January 12, 2019 — management decision was due July 12, 2019.
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