EIN: 166002546
UEI: KJJ9MLP5CRX5
Audited by: EFPR GROUP CPA’S, PLLC
Oversight agency: 21 [Department of the Treasury]
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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 7, 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 August 7, 2026 (26 days ago).
What is a management decision? →FAC accepted this audit on January 29, 2025 — management decision was due July 29, 2025.
FAC accepted this audit on November 8, 2024 — management decision was due May 8, 2025.
Criteria - Management is responsible for establishing and maintaining effective internal controls and accounting policies to complete accounting records timely to allow correction of audited financial statements to facilitate timely filing of the Data Collection Form. Condition - The Data Collection Form for the year ended July 31, 2023 was not filed with the Federal Audit Clearinghouse within nine months after year end. Cause - The late filing resulted from a changes in the accounting department leading to late completion of the audited financial statements and timely submission of the Data Collection Form with the Federal Audit Clearing House. Effect - The Data Collection Form for the year ended July 31, 2023 was not filed with the Federal Audit Clearinghouse within nine months after year end. Questioned Costs - None identified. Recommendation - The City should establish accounting procedures to complete the timely submission of the Data Collection Form. Views of Responsible Officials and Planned Corrective Actions - Management’s Response The process that is being established currently, since April 2024, will result in a resumption of on time filing within the prescribed timeframes for Fiscal Year 2023-2024 and beyond. Estimated Completion Date - April 30, 2025.
Show full finding ▾Hide full finding ▴Criteria - Management is responsible for establishing and maintaining effective internal controls and accounting policies to complete accounting records timely to allow correction of audited financial statements to facilitate timely filing of the Data Collection Form. Condition - The Data Collection Form for the year ended July 31, 2023 was not filed with the Federal Audit Clearinghouse within nine months after year end. Cause - The late filing resulted from a changes in the accounting department leading to late completion of the audited financial statements and timely submission of the Data Collection Form with the Federal Audit Clearing House. Effect - The Data Collection Form for the year ended July 31, 2023 was not filed with the Federal Audit Clearinghouse within nine months after year end. Questioned Costs - None identified. Recommendation - The City should establish accounting procedures to complete the timely submission of the Data Collection Form. Views of Responsible Officials and Planned Corrective Actions - Management’s Response The process that is being established currently, since April 2024, will result in a resumption of on time filing within the prescribed timeframes for Fiscal Year 2023-2024 and beyond. Estimated Completion Date - April 30, 2025.
Name of Auditee: City of Lackawanna, New York Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: Year ended July 31, 2023 CAP Prepared by: Annette Iafallo, Mayor Phone: (716) 827-6464 (A) Current Finding on the Schedule of Findings and Questioned Costs (3) Finding 2023-003 Management’s Response The process that is being established currently, since April 2024, will result in a resumption of on time filing within the prescribed timeframes for Fiscal Year 2023-2024 and beyond. Estimated Completion Date - April 30, 2025.
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.
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