EIN: 161581104
UEI: TCFZVKJUDZU8
Audited by: COHNREZNICK LLP
Oversight agency: 93 [Department of Health and Human Services]
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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 August 14, 2026. 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 February 14, 2027 (168 days from today).
What is a management decision? →During our audit, we noted that there is no evidence that any exclusion search was conducted from January 2025 to May 2025. Cause: The FLCH's internal control procedures over suspension and debarment were not consistently followed. Effect: Failure in conducting exclusion searches raises the risk that salaries of employees who are suspended or debarred may be charged to federally-funded programs which is not allowed. Questioned Costs: None. Context: Although FLCH did not consistently conduct exclusion searches in 2025, none of the sample employees tested were found to be suspended or debarred. Identification as a Repeat Finding: This is a repeat of prior year's finding (Finding 2024-001). Recommendation: We recommend that FLCH train its employees in relation to their policies and procedures on conducting exclusion screening and on proper documentation thereof. Management Response: Management agrees with the finding and will be conducting training for its personnel to help ensure the accuracy, completeness and timeliness of exclusion searches. Effective June 2025, a new internal control procedure was implemented to ensure that verification of suspension and debarment is consistently done.
Show full finding ▾Hide full finding ▴Item 2025-001 - Procurement, Suspension and Debarment - U.S. Department of Health and Human Services, Health Center Program Cluster (Assistance Listing Number 93.224) Notice of Award Number 6 H80CS00849-23-05 and 6 H8NCS53876-01-03 - (Significant Deficiency) Criteria: Recipients and subrecipients are subject to the procurement, suspension and debarment regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180 restrict making Federal awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards. The U.S. Department of Health and Human Services Grants Policy Statement indicates that charges made to HHS grants for the salary of individuals who have been debarred, suspended or declared ineligible or who have been voluntarily excluded from covered transactions are unallowable. Statement of Condition: During our audit, we noted that there is no evidence that any exclusion search was conducted from January 2025 to May 2025. Cause: The FLCH's internal control procedures over suspension and debarment were not consistently followed. Effect: Failure in conducting exclusion searches raises the risk that salaries of employees who are suspended or debarred may be charged to federally-funded programs which is not allowed. Questioned Costs: None. Context: Although FLCH did not consistently conduct exclusion searches in 2025, none of the sample employees tested were found to be suspended or debarred. Identification as a Repeat Finding: This is a repeat of prior year's finding (Finding 2024-001). Recommendation: We recommend that FLCH train its employees in relation to their policies and procedures on conducting exclusion screening and on proper documentation thereof. Management Response: Management agrees with the finding and will be conducting training for its personnel to help ensure the accuracy, completeness and timeliness of exclusion searches. Effective June 2025, a new internal control procedure was implemented to ensure that verification of suspension and debarment is consistently done.
Health Resources and Services Administration Mary Zelazny, CEO respectfully submits the following corrective action plan for the year ended December 31, 2025: CohnReznick LLP 1301 Avenue of the Americas New York, NY 10019 Audit Period: December 31, 2025 The findings from the December 31, 2025, schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS FEDERAL AWARD PROGRAM AUDITS Item 2025-001 Procurement, Suspension and Debarment (Significant Deficiency) During our audit, we noted that there is no evidence that any exclusion search was conducted from January 2025 to May 2025. Recommendation We recommend that FLCH train its employees in relation to their policies and procedures on conducting exclusion screening and on proper documentation thereof. Action Taken Management agrees with the finding. As of the effectivity date below, procedures have been revised and personnel have been trained to help ensure the accuracy, completeness and timeliness of exclusion searches. The Compliance department has added periodic internal auditing of the process to their calendar. Effective Date: June 1, 2025 Sincerely yours, Name: Mary Zelazny Title: CEO. Finger Lakes Community Health, Inc. (f/k/a Finger Lakes Migrant Health Care Project, Inc.)
2024-001
FAC accepted this audit on September 18, 2025 — management decision was due March 18, 2026.
Item 2024-001 - Procurement, Suspension and Debarment - U.S. Department of Health and Human Services, Health Center Program Cluster (Assistance Listing Number 93.224/93.527) Notice of Award Number 6 H80CS00849-22-07, 6 H8NCS53876-01-01, 6 H8FCS40693-01-04 and 1 H8LCS51735-01- 00 - (Material Weakness) Criteria: Recipients and subrecipients are subject to the procurement, suspension and debarment regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180 restrict making Federal awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards. The U.S. Department of Health and Human Services Grants Policy Statement indicates that charges made to HHS grants for the salary of individuals who have been debarred, suspended or declared ineligible or who have been voluntarily excluded from covered transactions are unallowable. Statement of condition: During our audit, we noted that there is no evidence that any exclusion search was conducted in 2024 for all sample employees tested. Cause: The Project's employee who was responsible for conducting exclusion searches was unable to consistently perform the procedures and the employee's supervisor was also unable to monitor the completion of the said task Effect: Failure in conducting exclusion searches raises the risk that salaries of employees who are suspended or debarred may be charged to federally-funded programs which is not allowed. Questioned costs: None Context: Although the Project did not have policies and procedures in place to conduct exclusion searches for employees whose salaries are charged to federally-funded program, none of the forty samples tested were found to be suspended or debarred. Identification as a repeat finding: This is not a repeat finding. Recommendation: We recommend that the Project train its employees in relation to their policies and procedures on conducting exclusion screening and on proper documentation thereof. Management response: Management agrees with the finding and will be conducting training for its personnel to help ensure the accuracy, completeness and timeliness of exclusion searches.
Show full finding ▾Hide full finding ▴Item 2024-001 - Procurement, Suspension and Debarment - U.S. Department of Health and Human Services, Health Center Program Cluster (Assistance Listing Number 93.224/93.527) Notice of Award Number 6 H80CS00849-22-07, 6 H8NCS53876-01-01, 6 H8FCS40693-01-04 and 1 H8LCS51735-01- 00 - (Material Weakness) Criteria: Recipients and subrecipients are subject to the procurement, suspension and debarment regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180 restrict making Federal awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards. The U.S. Department of Health and Human Services Grants Policy Statement indicates that charges made to HHS grants for the salary of individuals who have been debarred, suspended or declared ineligible or who have been voluntarily excluded from covered transactions are unallowable. Statement of condition: During our audit, we noted that there is no evidence that any exclusion search was conducted in 2024 for all sample employees tested. Cause: The Project's employee who was responsible for conducting exclusion searches was unable to consistently perform the procedures and the employee's supervisor was also unable to monitor the completion of the said task Effect: Failure in conducting exclusion searches raises the risk that salaries of employees who are suspended or debarred may be charged to federally-funded programs which is not allowed. Questioned costs: None Context: Although the Project did not have policies and procedures in place to conduct exclusion searches for employees whose salaries are charged to federally-funded program, none of the forty samples tested were found to be suspended or debarred. Identification as a repeat finding: This is not a repeat finding. Recommendation: We recommend that the Project train its employees in relation to their policies and procedures on conducting exclusion screening and on proper documentation thereof. Management response: Management agrees with the finding and will be conducting training for its personnel to help ensure the accuracy, completeness and timeliness of exclusion searches.
Health Resources and Services Administration Mary Zelazny, Finger Lakes Migrant Health Care Project, Inc.’s CEO respectfully submits the following corrective action plan for the year ended December 31, 2024: CohnReznick LLP 1301 Avenue of the Americas New York, NY 10019 Audit Period: December 31, 2024 Item 2024-001 – Procurement, Suspension and Debarment (Material Weakness) During our audit, we noted that there is no evidence that any exclusion search was conducted in 2024 for all sample employees tested. Recommendation We recommend that the Project train its employees in relation to their policies and procedures on conducting exclusion screening and on proper documentation thereof. Action Taken Management agrees with the finding. As of the effectivity date below, procedures have been revised and personnel have been trained to help ensure the accuracy, completeness and timeliness of exclusion searches. The Compliance department has added periodic internal auditing of the process to their calendar. Effective Date: January 1, 2025
Item 2024-002 - Reporting - U.S. Department of Health and Human Services, Health Center Program Cluster (Assistance Listing Number 93.224/93.527) Notice of Award Number 6 H80CS00849-22-07, 6 H8NCS53876-01-01, 6 H8FCS40693-01-04 and 1 H8LCS51735-01-00 - (Significant Deficiency) Criteria: In accordance with 2 CFR § 200.327 and the terms and conditions of the federal award, the Project is required to submit accurate and timely Federal Financial Reports (SF-425) that reflect cumulative expenditures, unobligated balances, and program income. These reports must align with the underlying accounting records and be supported by documentation evidencing management's review and approval prior to submission. Statement of condition: The Project did not maintain documentation evidencing management's review of the Federal Financial Report (SF-425) prior to submission. Although the reports were submitted timely, there were no indication of formal review procedures to validate the accuracy, completeness, or consistency of reported financial data with the accounting records. Cause: Lack of policies and procedures in relation to the review of the Federal Financial Report by a knowledgeable individual who is not the preparer thereof. Effect: In the absence of documented review, there is an increased risk of inaccurate financial reporting, which could lead to misstated expenditures and noncompliance with federal reporting requirements. Questioned costs: None Context: All three annual Federal Financial Report (SF-425) tested had no evidence of review prior to submission. However, there was adequate support for the report and the report agrees to those underlying records. Identification as a repeat finding: This is not a repeat finding. Recommendation: We recommend that the Project establish and implement a formal review process over the Federal Financial Report (SF-425); we also recommend that evidence of the review be documented and approval be kept on file. Management response: Management agrees with the finding and will be implementing formal review procedures including documented evidence of review and approval prior to submission.
Show full finding ▾Hide full finding ▴Item 2024-002 - Reporting - U.S. Department of Health and Human Services, Health Center Program Cluster (Assistance Listing Number 93.224/93.527) Notice of Award Number 6 H80CS00849-22-07, 6 H8NCS53876-01-01, 6 H8FCS40693-01-04 and 1 H8LCS51735-01-00 - (Significant Deficiency) Criteria: In accordance with 2 CFR § 200.327 and the terms and conditions of the federal award, the Project is required to submit accurate and timely Federal Financial Reports (SF-425) that reflect cumulative expenditures, unobligated balances, and program income. These reports must align with the underlying accounting records and be supported by documentation evidencing management's review and approval prior to submission. Statement of condition: The Project did not maintain documentation evidencing management's review of the Federal Financial Report (SF-425) prior to submission. Although the reports were submitted timely, there were no indication of formal review procedures to validate the accuracy, completeness, or consistency of reported financial data with the accounting records. Cause: Lack of policies and procedures in relation to the review of the Federal Financial Report by a knowledgeable individual who is not the preparer thereof. Effect: In the absence of documented review, there is an increased risk of inaccurate financial reporting, which could lead to misstated expenditures and noncompliance with federal reporting requirements. Questioned costs: None Context: All three annual Federal Financial Report (SF-425) tested had no evidence of review prior to submission. However, there was adequate support for the report and the report agrees to those underlying records. Identification as a repeat finding: This is not a repeat finding. Recommendation: We recommend that the Project establish and implement a formal review process over the Federal Financial Report (SF-425); we also recommend that evidence of the review be documented and approval be kept on file. Management response: Management agrees with the finding and will be implementing formal review procedures including documented evidence of review and approval prior to submission.
Health Resources and Services Administration Mary Zelazny, Finger Lakes Migrant Health Care Project, Inc.’s CEO respectfully submits the following corrective action plan for the year ended December 31, 2024: CohnReznick LLP 1301 Avenue of the Americas New York, NY 10019 Audit Period: December 31, 2024 Item 2024-002 – Reporting (Significant Deficiency) The Project did not maintain documentation evidencing management's review of the Federal Financial Report (SF-425) prior to submission. Although the reports were submitted timely, there were no indication of formal review procedures to validate the accuracy, completeness, or consistency of reported financial data with the accounting records. Recommendation We recommend that the Project establish and implement a formal review process over the Federal Financial Report (SF-425); we also recommend that evidence of the review be documented and approval be kept on file. Action Taken Management agrees with the finding and will be implementing formal review procedures including documented evidence of review and approval prior to submission. Effective Date: September 1, 2025
FAC accepted this audit on September 4, 2024 — management decision was due March 4, 2025.
FAC accepted this audit on July 13, 2023 — management decision was due January 13, 2024.
FAC accepted this audit on August 17, 2022 — management decision was due February 17, 2023.
FAC accepted this audit on November 14, 2021 — management decision was due May 14, 2022.
FAC accepted this audit on July 21, 2020 — management decision was due January 21, 2021.
FAC accepted this audit on September 29, 2019 — management decision was due March 29, 2020.
FAC accepted this audit on June 6, 2018 — management decision was due December 6, 2018.
FAC accepted this audit on June 14, 2017 — management decision was due December 14, 2017.
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