EIN: 161202971
UEI: LNWKSCJ24N25
Audit also covers 3 related EINs: 161472048, 161594590, 450479215 · unlinked EINs have no separate FAC filing
Audited by: Freed Maxick CPAs P.C.
Oversight agency: 93 [Department of Health and Human Services]
View federal awards & risk assessment →
Showing data from August 31, 2026 — the Federal Audit Clearinghouse is under high demand right now, so this couldn't be refreshed. This is the most recent data on record, not necessarily today's.
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 12, 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 12, 2026 (174 days ago).
What is a management decision? →FAC accepted this audit on September 22, 2024 — management decision was due March 22, 2025.
FAC accepted this audit on September 29, 2023 — management decision was due March 29, 2024.
FAC accepted this audit on September 29, 2022 — management decision was due March 29, 2023.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on February 4, 2022 — management decision was due August 4, 2022.
2020-001 CFDA No 93.917 HIV Care Formula Grants Year Ended December 31, 2020 Passed through New York State Department of Health Federal Agency: U.S. Department of Health and Human Services Criteria ? The grants require HIV status to be documented in the AIDS Institute Reporting System (AIRS). Once a client is determined to be HIV positive and eligible, continued verification of HIV status will be required every twelve months or until such time as the client is indicated as "HIV-positive, CDC-Defined AIDS". Once a client received this status in AIRS, continued verification is no longer required. Condition ? During our testing of eligibility of major programs, one instance was noted where the participant of the program was not indicated as "HIV-positive, CDC-Defined AIDS" and was not verified in the last twelve months. Cause ? The cause of the finding is the Organization lost contact with participant or participant was unable to meet with the Organization to update their reassessment. Effect or Potential Effect ? Future reimbursement for certain clients whose HIV status is not updated in accordance with grant requirements could be negatively impacted.
Show full finding ▾Hide full finding ▴2020-001 CFDA No 93.917 HIV Care Formula Grants Year Ended December 31, 2020 Passed through New York State Department of Health Federal Agency: U.S. Department of Health and Human Services Criteria ? The grants require HIV status to be documented in the AIDS Institute Reporting System (AIRS). Once a client is determined to be HIV positive and eligible, continued verification of HIV status will be required every twelve months or until such time as the client is indicated as "HIV-positive, CDC-Defined AIDS". Once a client received this status in AIRS, continued verification is no longer required. Condition ? During our testing of eligibility of major programs, one instance was noted where the participant of the program was not indicated as "HIV-positive, CDC-Defined AIDS" and was not verified in the last twelve months. Cause ? The cause of the finding is the Organization lost contact with participant or participant was unable to meet with the Organization to update their reassessment. Effect or Potential Effect ? Future reimbursement for certain clients whose HIV status is not updated in accordance with grant requirements could be negatively impacted.
Finding 2020-001. a. Comments on the Finding and Each Recommendation EHS patients are a challenge to obtain income verification and perform reassessments due to the transient nature of the population and communication limitations. b. Action(s) Taken or Planned on Each Finding Program managers adhere to the issued HRI eligibility checklist. The VP of Support Services will stress to grant managers that this needs to be completed timely. Supervisory notes will be utilized to enforce compliance.
2019-003
FAC accepted this audit on December 21, 2020 — management decision was due June 21, 2021.
2019-001 CFDA No 93.917 HIV Care Formula Grants Year Ended December 31, 2019 Passed through New York State Department of Health Federal Agency: U.S. Department of Health and Human Services Criteria ? Under Generally Accepted Accounting Principles (GAAP), expenses should be recognized in the same period the expense incurred. Condition ? During our testing of expenditures of major programs, one instance was noted where a 2018 expense in the amount of $15.29 was accounted for in 2019. Cause ? The cause of the finding is expenses erroneously booked to the incorrect period and lack of review for appropriate cutoff at year end. Effect or Potential Effect ? The potential effect on the financial statements could be an overstatement or understatement of expenses in the financial statements and the schedule of expenditures of federal awards (SEFA). Recommendation ? We recommend that management strengthen controls over cut-off to ensure all expenses are recorded in the correct period and properly reflected in the SEFA. View of Responsible Officials ? See Corrective Action Plan.
Show full finding ▾Hide full finding ▴2019-001 CFDA No 93.917 HIV Care Formula Grants Year Ended December 31, 2019 Passed through New York State Department of Health Federal Agency: U.S. Department of Health and Human Services Criteria ? Under Generally Accepted Accounting Principles (GAAP), expenses should be recognized in the same period the expense incurred. Condition ? During our testing of expenditures of major programs, one instance was noted where a 2018 expense in the amount of $15.29 was accounted for in 2019. Cause ? The cause of the finding is expenses erroneously booked to the incorrect period and lack of review for appropriate cutoff at year end. Effect or Potential Effect ? The potential effect on the financial statements could be an overstatement or understatement of expenses in the financial statements and the schedule of expenditures of federal awards (SEFA). Recommendation ? We recommend that management strengthen controls over cut-off to ensure all expenses are recorded in the correct period and properly reflected in the SEFA. View of Responsible Officials ? See Corrective Action Plan.
Finding 2019-001. a. Comments on the Finding and Each Recommendation Finding is isolated in nature. However, staff have been made aware of this finding and will be vigilant going forward to ensure proper cut-off. b. Action(s) Taken or Planned on Each Finding EHS, Inc. hired a controller position to oversee bookkeeping quality. Procedures have been implemented to ensure proper period cut-off of expense reporting.
2018-001
2019-002 CFDA No 93.917 HIV Care Formula Grants Year Ended December 31, 2019 Passed through New York State Department of Health Federal Agency: U.S. Department of Health and Human Services Criteria ? In accordance with OMB Uniform Guidance 2 CFR Part 200, Appendix XI, to be eligible to receive assistance in the form of therapeutics, an individual must have a medical diagnosis of HIV/AIDS and be (a) a low-income individual, (b) a resident of the State, and (c) uninsured or underinsured, as defined by the State. Condition ? During our testing of eligibility of major programs, one instance was noted where support was not available to prove the individual was low-income and a resident of the state. Another instance was noted where support was not available to prove the individual was low-income. Cause ? The cause of the finding is the individuals were sporadically engaged with the program and never provided this information to the Organization. Effect or Potential Effect ? The potential effect is non-eligible individuals receiving assistance. Recommendation ? We recommend that management strengthen controls to ensure all eligibility requirements are being complied with in accordance with the compliance supplement. View of Responsible Officials ? See Corrective Action Plan.
Show full finding ▾Hide full finding ▴2019-002 CFDA No 93.917 HIV Care Formula Grants Year Ended December 31, 2019 Passed through New York State Department of Health Federal Agency: U.S. Department of Health and Human Services Criteria ? In accordance with OMB Uniform Guidance 2 CFR Part 200, Appendix XI, to be eligible to receive assistance in the form of therapeutics, an individual must have a medical diagnosis of HIV/AIDS and be (a) a low-income individual, (b) a resident of the State, and (c) uninsured or underinsured, as defined by the State. Condition ? During our testing of eligibility of major programs, one instance was noted where support was not available to prove the individual was low-income and a resident of the state. Another instance was noted where support was not available to prove the individual was low-income. Cause ? The cause of the finding is the individuals were sporadically engaged with the program and never provided this information to the Organization. Effect or Potential Effect ? The potential effect is non-eligible individuals receiving assistance. Recommendation ? We recommend that management strengthen controls to ensure all eligibility requirements are being complied with in accordance with the compliance supplement. View of Responsible Officials ? See Corrective Action Plan.
Finding 2019-002. a. Comments on the Finding and Each Recommendation Income eligibility is set very high so typically never an issue. However, EHS does its best to obtain from patients. EHS patients are a challenge to obtain income verification and perform reassessments due to the transient nature of the population and communication limitations. b. Action(s) Taken or Planned on Each Finding Program managers adhere to the issued HRI eligibility checklist. The VP of Support Services will stress to grant managers that this needs to be completed timely. Supervisory notes will be utilized to enforce
2018-003
2019-003 CFDA No 93.917 HIV Care Formula Grants Year Ended December 31, 2019 Passed through New York State Department of Health Federal Agency: U.S. Department of Health and Human Services Criteria ? The grants require HIV status to be documented in the AIDS Institute Reporting System (AIRS). Once a client is determined to be HIV positive and eligible, continued verification of HIV status will be required every twelve months or until such time as the client is indicated as "HIV-positive, CDC-Defined AIDS". Once a client received this status in AIRS, continued verification is no longer required. Condition ? During our testing of eligibility of major programs, two instances were noted where participants of the program were not indicated as "HIV-positive, CDC-Defined AIDS" and were not verified in the last twelve months. Cause ? The cause of the finding is the Organization lost contact with participants or participants were unable to meet with the Organization to update their reassessment. Effect or Potential Effect ? Future reimbursement for certain clients whose HIV status is not updated in accordance with grant requirements could be negatively impacted. Recommendation ? We recommend that management strengthen controls to ensure all eligibility requirements are being complied with in accordance with the compliance supplement. View of Responsible Officials ? See Corrective Action Plan.
Show full finding ▾Hide full finding ▴2019-003 CFDA No 93.917 HIV Care Formula Grants Year Ended December 31, 2019 Passed through New York State Department of Health Federal Agency: U.S. Department of Health and Human Services Criteria ? The grants require HIV status to be documented in the AIDS Institute Reporting System (AIRS). Once a client is determined to be HIV positive and eligible, continued verification of HIV status will be required every twelve months or until such time as the client is indicated as "HIV-positive, CDC-Defined AIDS". Once a client received this status in AIRS, continued verification is no longer required. Condition ? During our testing of eligibility of major programs, two instances were noted where participants of the program were not indicated as "HIV-positive, CDC-Defined AIDS" and were not verified in the last twelve months. Cause ? The cause of the finding is the Organization lost contact with participants or participants were unable to meet with the Organization to update their reassessment. Effect or Potential Effect ? Future reimbursement for certain clients whose HIV status is not updated in accordance with grant requirements could be negatively impacted. Recommendation ? We recommend that management strengthen controls to ensure all eligibility requirements are being complied with in accordance with the compliance supplement. View of Responsible Officials ? See Corrective Action Plan.
Finding 2019-003. a. Comments on the Finding and Each Recommendation Income eligibility is set very high so typically never an issue. However, EHS does its best to obtain from patients. EHS patients are a challenge to obtain income verification and perform reassessments due to the transient nature of the population and communication limitations. b. Action(s) Taken or Planned on Each Finding Program managers adhere to the issued HRI eligibility checklist. The VP of Support Services will stress to grant managers that this needs to be completed timely. Supervisory notes will be utilized to enforce
2018-004
2019-004 CFDA No 93.917 HIV Care Formula Grants Year Ended December 31, 2019 Passed through New York State Department of Health Federal Agency: U.S. Department of Health and Human Services Criteria ? The Organization allocates employee salaries, benefits, travel expenses, and other external goods and services to each grant based on Full-time Equivalent (FTE). FTEs are tracked through an Excel employee allocation spreadsheet which is updated monthly to detail which grant programs employees are working on. The Organization then calculates employee splits to calculate the expense to be allocated to each grant and then manually records the journal entries into the accounting software. Condition ? During our testing of expenditures of major programs, five instances were noted where the expense recorded in the general ledger did not agree to the employee splits allocation methodology, or there was no splits allocation methodology support. Cause ? The cause of the finding is the expenses in the general ledger were not recorded using the allocation spreadsheet and instead were bypassed by using the Organization?s accounting software. Employees? grant allocations were initially tracked through an employee allocation spreadsheet and were not always updated in a timely manner in the accounting software, resulting in a variance between expenses calculated off of the employee allocation spreadsheet and expenses recorded in the accounting software. Additionally, supporting documentation for certain splits were not adequately maintained. Effect or Potential Effect ? The potential effect on the financial statements could be an overstatement or understatement of expenses allocated to each grant in the financial statements and the SEFA. Recommendation ? We recommend that management strengthen controls to ensure expenses are being recorded consistently in accordance with the Employee Allocation Sheet or we recommend the accounting software be updated in a timely manner to reflect the proper allocation of expenses based on the Organization?s methodology. View of Responsible Officials ? See Corrective Action Plan.
Show full finding ▾Hide full finding ▴2019-004 CFDA No 93.917 HIV Care Formula Grants Year Ended December 31, 2019 Passed through New York State Department of Health Federal Agency: U.S. Department of Health and Human Services Criteria ? The Organization allocates employee salaries, benefits, travel expenses, and other external goods and services to each grant based on Full-time Equivalent (FTE). FTEs are tracked through an Excel employee allocation spreadsheet which is updated monthly to detail which grant programs employees are working on. The Organization then calculates employee splits to calculate the expense to be allocated to each grant and then manually records the journal entries into the accounting software. Condition ? During our testing of expenditures of major programs, five instances were noted where the expense recorded in the general ledger did not agree to the employee splits allocation methodology, or there was no splits allocation methodology support. Cause ? The cause of the finding is the expenses in the general ledger were not recorded using the allocation spreadsheet and instead were bypassed by using the Organization?s accounting software. Employees? grant allocations were initially tracked through an employee allocation spreadsheet and were not always updated in a timely manner in the accounting software, resulting in a variance between expenses calculated off of the employee allocation spreadsheet and expenses recorded in the accounting software. Additionally, supporting documentation for certain splits were not adequately maintained. Effect or Potential Effect ? The potential effect on the financial statements could be an overstatement or understatement of expenses allocated to each grant in the financial statements and the SEFA. Recommendation ? We recommend that management strengthen controls to ensure expenses are being recorded consistently in accordance with the Employee Allocation Sheet or we recommend the accounting software be updated in a timely manner to reflect the proper allocation of expenses based on the Organization?s methodology. View of Responsible Officials ? See Corrective Action Plan.
Finding 2019-004. a. Comments on the Finding and Each Recommendation EHS agrees with this finding and recommendations. EHS was updating our employee split spreadsheet that tracks changes in employee time and effort allocations. However, this was not timely being updated in SAGE. . b. Action(s) Taken or Planned on Each Finding Our import of split into SAGE launched in 2020. We knew 2019 would experience similar issues since it was too late to correct.
2018-002
FAC accepted this audit on September 26, 2019 — management decision was due March 26, 2020.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on September 27, 2018 — management decision was due March 27, 2019.
FAC accepted this audit on September 26, 2017 — management decision was due March 26, 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.
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.
