EIN: 160864789
UEI: WP3JFJJQQAH8
Audited by: EFPR GROUP, CPAS PLLC
Oversight agency: 16 [Department of Justice]
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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 September 24, 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 24, 2026 (162 days ago).
What is a management decision? →FAC accepted this audit on July 25, 2024 — management decision was due January 25, 2025.
The internal controls over the timesheet approval process were not operating properly. As a result, employee timesheets were not approved by a supervisor within a reasonable timeframe in 15 of the 178 timesheets selected for testing and 1 of the 178 timesheets lacked a date for the supervisor signoff. Timesheets were also not signed by the employee within a reasonable timeframe in 1 of the 178 timesheets selected for testing. Criteria: The Organization’s policy requires sign off on all timesheets by the employee preparing the timesheet as well as documented approval by the supervisor. Proper functioning internal controls would result in the organization having consistent sign off and approval on all employee timesheets before time recorded is paid out. Cause: The system of controls over the timesheet approval process did not operate properly to allow for the organization to have consistent procedures in place to allow for employee sign off and supervisor approval. Effect: The Organization was not in compliance with their internal policy regarding timesheet preparation and approval. Recommendation: The Organization should review the current timesheet preparation and approval process to allow for a consistent procedure to be put in place and followed throughout the year. All employees and supervisors should be adequately trained on this policy.
Show full finding ▾Hide full finding ▴Condition: The internal controls over the timesheet approval process were not operating properly. As a result, employee timesheets were not approved by a supervisor within a reasonable timeframe in 15 of the 178 timesheets selected for testing and 1 of the 178 timesheets lacked a date for the supervisor signoff. Timesheets were also not signed by the employee within a reasonable timeframe in 1 of the 178 timesheets selected for testing. Criteria: The Organization’s policy requires sign off on all timesheets by the employee preparing the timesheet as well as documented approval by the supervisor. Proper functioning internal controls would result in the organization having consistent sign off and approval on all employee timesheets before time recorded is paid out. Cause: The system of controls over the timesheet approval process did not operate properly to allow for the organization to have consistent procedures in place to allow for employee sign off and supervisor approval. Effect: The Organization was not in compliance with their internal policy regarding timesheet preparation and approval. Recommendation: The Organization should review the current timesheet preparation and approval process to allow for a consistent procedure to be put in place and followed throughout the year. All employees and supervisors should be adequately trained on this policy.
We feel this situation was an anomaly, as the employee’s original Supervisor had taken a new position and the hiring of a replacement Supervisor had not yet taken place. Normally, the Director of Therapeutic Services would have stepped in; however, they were out on medical leave. These special circumstances, while rare, do not negate the need for contingency plans. We will continue to require employees to complete OVS Functional Timecards each month and have their Supervisor review and approve. If the Supervisor is unavailable, the Director of the appropriate program will review and approve. If the Director of the appropriate program is unavailable, VP of Operations will review and approve the functional timecard. Specifically, employees will complete and sign their monthly functional timecards and submit for Supervisor review no later than the 15th of the month following their support of OVS. Supervisors (or if needed, Program Directors or VP of Operations) will review and approve via signature no later than end of the month following timecard timeframe. All completed and approved functional timecards will be sent by the supervisor to VP of Operations for review of completeness and filed for documentation purposes.
The internal controls over the federal expense approval process were not operating properly. As a result, we were unable to review approval for a selection of expenses claimed as part of the Crime Victim Assistance program. Documentation could not be provided for 1 of the 40 expenses selected for testing. Supporting documentation showing approval of the expenditure could not be provided for an additional 2 of the 40 expenses selected for testing. Criteria: The Organization’s policy is to have a finance expenditure form or expense form signed by the Director of Finance and/or VP of Finance for all purchases. For expenditures not paid by check, such as recurring payments and credit card, it is expected supporting documentation signed by the VP of Finance be retained to document expense approval. Proper functioning internal controls would result in the Organization having consistent control procedures in place for expense approval. Cause: The system of controls over the Crime Victim Assistance program did not operate properly to allow for the Organization to provide supporting documentation for 1 of 40 items selected for testing as part of the allowable cost testwork performed. It also did not operated properly to allow the Organization to provide evidence of the approval of expenditure for 2 of 40 items selected for testing as part of the allowable cost testwork performed. Effect: The Organization was unable to provide documentation to verify these federal expenditures were approved. Recommendation: The District's internal control system should be modified to document approval of all federal expenditures.
Show full finding ▾Hide full finding ▴Condition: The internal controls over the federal expense approval process were not operating properly. As a result, we were unable to review approval for a selection of expenses claimed as part of the Crime Victim Assistance program. Documentation could not be provided for 1 of the 40 expenses selected for testing. Supporting documentation showing approval of the expenditure could not be provided for an additional 2 of the 40 expenses selected for testing. Criteria: The Organization’s policy is to have a finance expenditure form or expense form signed by the Director of Finance and/or VP of Finance for all purchases. For expenditures not paid by check, such as recurring payments and credit card, it is expected supporting documentation signed by the VP of Finance be retained to document expense approval. Proper functioning internal controls would result in the Organization having consistent control procedures in place for expense approval. Cause: The system of controls over the Crime Victim Assistance program did not operate properly to allow for the Organization to provide supporting documentation for 1 of 40 items selected for testing as part of the allowable cost testwork performed. It also did not operated properly to allow the Organization to provide evidence of the approval of expenditure for 2 of 40 items selected for testing as part of the allowable cost testwork performed. Effect: The Organization was unable to provide documentation to verify these federal expenditures were approved. Recommendation: The District's internal control system should be modified to document approval of all federal expenditures.
The Finance team experienced significant turnover and transition in 2023, leading to documentation being filed/stored inconsistently and instances where approvals were verbal instead of written. A review of internal controls has been completed and changes made to documentation storage, as well as approvals of expenses. Documentation will be electronically attached to the relative expense if it is a credit card/debit card purchase. Documentation will be electronically attached to the invoice/check request in Bill.com if it is not a credit/debit card purchase. Approvals for debit/credit card purchases will be made by the Supervisor or the Director of the appropriate program. In cases where the Supervisor or Director are not available, approvals for debit/credit card purchases will be approved by either the VP of Operations or the President/CEO. For purchases made by check or electronic payment, authorized approvers will be assigned in Bill.com and payments will not be made unless the authorized approver(s) via the Bill.com approval process have indicated the expense is valid and funding is appropriate.
FAC accepted this audit on August 14, 2023 — management decision was due February 14, 2024.
The internal controls over the timesheet approval process were not operating properly. As a result, employee timesheets were not approved by a supervisor in 4 of the 188 timesheets selected for testing. Timesheets were also not signed by the employee in 18 of the 188 timesheets selected for testing. Criteria: The Organization's policy requires sign off on all timesheets by the employee preparing the timesheet as well as documented approval by the supervisor. Proper functioning internal controls would result in the organization having consistent sign off and approval on all employee timesheets. Cause: The system of controls over the timesheet approval process did not operate properly to allow for the organization to have consistent procedures in place to allow for employee sign off and supervisor approval. Effect: The Organization was not in compliance with their internal policy regarding timesheet preparation and approval. Recommendation: The Organization should review the current timesheet preparation and approval process to allow for a consistent procedure to be put in place and followed throughout the year. All employees and supervisors should be adequately trained on this policy.
Show full finding ▾Hide full finding ▴Condition: The internal controls over the timesheet approval process were not operating properly. As a result, employee timesheets were not approved by a supervisor in 4 of the 188 timesheets selected for testing. Timesheets were also not signed by the employee in 18 of the 188 timesheets selected for testing. Criteria: The Organization's policy requires sign off on all timesheets by the employee preparing the timesheet as well as documented approval by the supervisor. Proper functioning internal controls would result in the organization having consistent sign off and approval on all employee timesheets. Cause: The system of controls over the timesheet approval process did not operate properly to allow for the organization to have consistent procedures in place to allow for employee sign off and supervisor approval. Effect: The Organization was not in compliance with their internal policy regarding timesheet preparation and approval. Recommendation: The Organization should review the current timesheet preparation and approval process to allow for a consistent procedure to be put in place and followed throughout the year. All employees and supervisors should be adequately trained on this policy.
Views of the Responsible Officials and Planned Corrective Actions: The Management of Family Counseling Service of the Finger Lakes acknowledges the timecard approval process was not operating as designed, due in part to the migration to an online system during COVID to support electronic timecard submission as well as the Agency reorganization in 2022 resulting in the transition of certain staff into new supervisory positions. To address the change in oversight, in January 2023, FCSFL management reviewed with Leadership our Employee Handbook, including clarification of timecard approvals. In February 2023, FCSFL management provided Leadership training regarding appropriate timecard review and approval processes. In June 2023, an All Staff email was sent, reiterating the importance of both employee and supervisor approvals of time cards. Beginning in June 2023, the payroll processing function will include follow-up regarding timecards missing needed approvals (employees and/or supervisors. In addition, beginning in June 2023, the Complete Payroll Processing (CPP) Approvals final report will be saved and notations made for exceptions to approvals (disability, system shortcomings, terminations, etc.).
FAC accepted this audit on July 6, 2022 — management decision was due January 6, 2023.
FAC accepted this audit on May 31, 2021 — management decision was due December 1, 2021.
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