EIN: 222470885
UEI: JTPLV8JRQ699
Audited by: Mengel, Metzger, Barr & Co. LLP
Oversight agency: 10 [Department of Agriculture]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on July 22, 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 January 22, 2027 (141 days from today).
What is a management decision? →FAC accepted this audit on August 8, 2025 — management decision was due February 8, 2026.
FAC accepted this audit on July 24, 2024 — management decision was due January 24, 2025.
During our testing, we noted the following: The invoices created as a result of USDA orders being made were not consistently signed off onby the recipient agency representative upon pick up or delivery of the commodities. Cause: The Food Bank will always try to get these signatures but there are instances where the recipient agency representative will leave without signing. There is no check for the signoff prior to the recipient agency departing with the goods. Effect: The Food Bank does not have consistent documentation, via a signoff, that goods noted on the invoice were picked up by the recipient agency. Questioned Costs: None Context/Sampling: We selected 40 USDA orders across all recipient agencies. 10 of which were from the top 5 volume sites in 2023 and 30 picked haphazardly. Of these 40, there were 3 instances where the invoice was missing a signature from the recipient agency. The invoice is generated from the same software used by the Food Bank to track inventory throughout the year and at year end. During our testing of the components of this software, specifically, values, receipts of inventory, distributions of inventory, and year end test counts of inventory, we found these transactions to be properly supported and recorded. Repeat Finding: Yes Recommendation: The Food Bank should ensure that when the recipient agencies pick up or have orders delivered, they do not leave without the invoice being properly signed off on. View of Responsible Officials: Management agrees with the finding and will implement the recommendations.
Show full finding ▾Hide full finding ▴2023-001 Federal Agency: Department of Agriculture (USDA) Pass-Through Entity: State of New York Executive Department of General Services Assistance Listing Numbers: 10.568 and 10.569 Pass-through Grant Numbers: 4NY810809, 4NY430803, and 8NY200100 Program Name: The Emergency Food Assistance Program (TEFAP), Food Distribution Cluster Criteria: 7 CFR Section 250.19(a) identifies requirements related to record keeping for this major program. It is important to note the Food Bank appeared to maintain the appropriate supporting documents and required components, this finding relates to one component regarding lack of a signoff not lack of documentation. Condition: During our testing, we noted the following: The invoices created as a result of USDA orders being made were not consistently signed off onby the recipient agency representative upon pick up or delivery of the commodities. Cause: The Food Bank will always try to get these signatures but there are instances where the recipient agency representative will leave without signing. There is no check for the signoff prior to the recipient agency departing with the goods. Effect: The Food Bank does not have consistent documentation, via a signoff, that goods noted on the invoice were picked up by the recipient agency. Questioned Costs: None Context/Sampling: We selected 40 USDA orders across all recipient agencies. 10 of which were from the top 5 volume sites in 2023 and 30 picked haphazardly. Of these 40, there were 3 instances where the invoice was missing a signature from the recipient agency. The invoice is generated from the same software used by the Food Bank to track inventory throughout the year and at year end. During our testing of the components of this software, specifically, values, receipts of inventory, distributions of inventory, and year end test counts of inventory, we found these transactions to be properly supported and recorded. Repeat Finding: Yes Recommendation: The Food Bank should ensure that when the recipient agencies pick up or have orders delivered, they do not leave without the invoice being properly signed off on. View of Responsible Officials: Management agrees with the finding and will implement the recommendations.
Finding, Reference Number: 2023-001 Federal Agency: Department of Agriculture (USDA) Description of Finding: Criteria: 7 CFR Section 250.1 9(a) identifies requirements related to record keeping for this major program. It is important to note the Food Bank appeared to maintain the appropriate supporting documents and required components, this finding relates to one component regarding the lack of a signoff not lack of documentation. Condition: During audit testing, we noted the following; the invoices created as a result of USDA orders being made were not consistently signed off on by the recipient agency representative upon pick up or delivery of the commodities. Statement of Concurrence or Nonconcurrence: The Food Bank agrees with this finding. Corrective Action: The Food Bank places a strong emphasis on ensuring accountability in the pickup process for agencies by requiring them to sign invoices upon receiving their orders. This practice is crucial for maintaining accurate records and verifying the receipt of products and other items. To strengthen this procedure, we will be reinforcing with our staff the absolute requirement for agencies to sign for their orders at the time of pickup. As of July 8, 2024 we will implement a new procedure mandating dual sign-offs on all orders by both the agency representative and a Food Bank staff member. Our Programs team will also conduct educational marketing raising awareness among the agencies about the importance of signing their invoices. These steps will not only enhance our operational efficiency but also uphold our commitment to transparency and accountability in distributing food resources to those in need. Name of Contact Person: Nicholas Pisani, Chief Operating Officer; phone number 518-786-3691 ext. 241; email NickP@Regionalfoodbank.net Projected completion date: July 8, 2024
2022-001
FAC accepted this audit on July 12, 2023 — management decision was due January 12, 2024.
During our testing, we noted the following: - The invoices created as a result of USDA orders being made were not consistently signed off on by the recipient agency representative upon pick up or delivery of the commodities. Cause: The Food Bank will always try to get these signatures but there are instances where the recipient agency representative will leave without signing. There is no check for the signoff prior to the recipient agency departing with the goods. Effect: The Food Bank does not have consistent documentation, via a signoff, that goods noted on the invoice were picked up by the recipient agency. Questioned Costs: None Context/Sampling: We selected 40 USDA orders across all recipient agencies. 10 of which were from the top 5 volume sites in 2022 and 30 picked haphazardly. Of these 40, there were 4 instances where the invoice was missing a signature from the recipient agency. The invoice is generated from the same software used by the Food Bank to track inventory throughout the year and at year end. During our testing of the components of this software, specifically, values, receipts of inventory, distributions of inventory, and year end test counts of inventory, we found these transactions to be properly supported and recorded. Repeat Finding: No Recommendation: The Food Bank should ensure that when the recipient agencies pick up or have orders delivered, they do not leave without the invoice being properly signed off on. View of Responsible Officials: Management agrees with the finding and will implement the recommendations.
Show full finding ▾Hide full finding ▴2022-001 Federal Agency: Department of Agriculture (USDA) Pass-Through Entity: State of New York Executive Department of General Services Assistance Listing Numbers: 10.568 , 10.569 Pass-through Grant Numbers: 4NY810809, 4NY100105, 4NY430803, 8NY200100 Program Name: The Emergency Food Assistance Program (TEFAP), Food Distribution Cluster Criteria: 7 CFR Section 250.19(a) identifies requirements related to record keeping for this major program. It is important to note the Food Bank appeared to maintain the appropriate supporting documents and required components, this finding relates to one component regarding lack of a signoff not lack of documentation. Condition: During our testing, we noted the following: - The invoices created as a result of USDA orders being made were not consistently signed off on by the recipient agency representative upon pick up or delivery of the commodities. Cause: The Food Bank will always try to get these signatures but there are instances where the recipient agency representative will leave without signing. There is no check for the signoff prior to the recipient agency departing with the goods. Effect: The Food Bank does not have consistent documentation, via a signoff, that goods noted on the invoice were picked up by the recipient agency. Questioned Costs: None Context/Sampling: We selected 40 USDA orders across all recipient agencies. 10 of which were from the top 5 volume sites in 2022 and 30 picked haphazardly. Of these 40, there were 4 instances where the invoice was missing a signature from the recipient agency. The invoice is generated from the same software used by the Food Bank to track inventory throughout the year and at year end. During our testing of the components of this software, specifically, values, receipts of inventory, distributions of inventory, and year end test counts of inventory, we found these transactions to be properly supported and recorded. Repeat Finding: No Recommendation: The Food Bank should ensure that when the recipient agencies pick up or have orders delivered, they do not leave without the invoice being properly signed off on. View of Responsible Officials: Management agrees with the finding and will implement the recommendations.
Finding Reference Number: 2022-001 Federal Agency: Department of Agriculture (USDA) Description of Finding: Criteria: 7 CFR Section 250. I 9(a) identifies requirements related to record keeping for this major program. It is important to note the Food Bank appeared to maintain the appropriate supporting documents and required components, this finding relates to one component regarding lack of a signoff not lack of documentation . Condition: During audit testing performed by Mengel , Metzger, Barr & Co, LLP, they noted the following:The invoices created as a result of USDA orders being made were not consistently signed off on by the recipient agency representative upon pick up or delivery of the commodities. Statement of Concurrence or Nonconcur rence: The Food Bank agrees with this finding. Corrective Action: The Food Bank has always made an effort to ensure that agencies sign their invoice when their order is picked up. We will reinforce with our staff that this is an absolute requirement and ensure that all orders picked up by agencies, particularly those with USDA prod ucts on their orders, will sign for the order at the time of pick up. Name of Contact Person: Nicholas Pisani, Chief Operating Officer; phone number 518-786-3691 ext 241; email NickP@Regionalfoodbank.net. Projected Completion Date: June 29, 2023.
During our testing, we noted the following: - The contractors utilized by the Food Bank in 2022 were not properly checked for compliance requirements regarding debarment. They did not have a control in place to ensure the contractors used for their covered transactions were not made with a debarred or suspended party. Cause: The Food Bank did not review compliance requirements related to procurement outlined in 2 CFR Section 200.318 and Section 200.213. Effect: The Food Bank is not in compliance with 2 CFR Section 200.213. The Food Bank is not performing required procedures, as a result, vendors that are not eligible for participation in Federal assistance programs or activities could be selected or the Food Bank could be overpaying for goods and services. Questioned Costs: None Context/Sampling: The Food Bank performed a subsequent review of all vendors paid with federal dollars under the major program, noting none of the vendors used were precluded from being paid with federal dollars. Repeat Finding: No Recommendation: We recommend that the Food Bank review the requirements of 2 CFR Section 200.213 and ensure that a review of the eligibility of potential vendors to participate in Federal assistance programs or activities is performed prior to disbursing funds to the vendor. View of Responsible Officials: Management agrees with the finding and will implement the recommendations.
Show full finding ▾Hide full finding ▴2022-002 Federal Agency: Department of Agriculture (USDA) Pass-Through Entity: State of New York Executive Department of General Services Assistance Listing Numbers: 10.568 , 10.569 Pass-through Grant Numbers: 4NY810809, 4NY100105, 4NY430803, 8NY200100 Program Name: The Emergency Food Assistance Program (TEFAP), Food Distribution Cluster Criteria: : 2 CFR Section 200.318 stipulates that a non-Federal entity must use its own documented procurement procedures which reflect applicable state, local, and tribal laws and regulations, provided that the procurements conform to applicable Federal law and the standards identified in Part 200 Subpart D. Additionally, 2 CFR Section 200.213 stipulates that no awards, subawards, or contracts be awarded to parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. Condition: During our testing, we noted the following: - The contractors utilized by the Food Bank in 2022 were not properly checked for compliance requirements regarding debarment. They did not have a control in place to ensure the contractors used for their covered transactions were not made with a debarred or suspended party. Cause: The Food Bank did not review compliance requirements related to procurement outlined in 2 CFR Section 200.318 and Section 200.213. Effect: The Food Bank is not in compliance with 2 CFR Section 200.213. The Food Bank is not performing required procedures, as a result, vendors that are not eligible for participation in Federal assistance programs or activities could be selected or the Food Bank could be overpaying for goods and services. Questioned Costs: None Context/Sampling: The Food Bank performed a subsequent review of all vendors paid with federal dollars under the major program, noting none of the vendors used were precluded from being paid with federal dollars. Repeat Finding: No Recommendation: We recommend that the Food Bank review the requirements of 2 CFR Section 200.213 and ensure that a review of the eligibility of potential vendors to participate in Federal assistance programs or activities is performed prior to disbursing funds to the vendor. View of Responsible Officials: Management agrees with the finding and will implement the recommendations.
Finding Reference Number; 2022-002 Federal Agency:Department of Agriculture (USDA) Description of Findi ng: Criteria: : 2 CFR Section 200.318 stipulates that a non-Federal entity must use its own documented procurement procedures which reflect applicable state, local, and tribal Jaws and regulations, provided that the procurements conform to applicable Federal law and the standards identified in Part 200 Subpart D. Additional ly, 2 CFR Section 200.213 stipulates that no awards, subawards, or contracts be awarded to parties that are debarred, suspended, or otherwise excluded from or inel igible for partici pation in Federal assistance programs or activities. Condition: During audit testing performed by Mengel, Metzger, Barr & Co, LLP, they noted the following: - The contractors util ized by the Food Bank in 2022 were not properly checked for compl iance requirements regarding debarment. They did not have a control in place to ensure the contractors used for their covered transactions were not made with a debarred or suspended party . Statement of Concurrence or Nonconcurrence: The Food Bank agrees with this findi ng. Corrective Action : The Food Bank has implemented procedures to ensure all contracted vendors are vetted to ensure they are not on the federal exclusion list. All contractors used in 2022 have been checked and are not on the list. Name of Contact Person: Renee Law, Chief Financial Officer; phone number 518-786-3691 ext 226; email ReneeL@Regionalfoodbank.net. Projected Completion Date: May 31, 2023
FAC accepted this audit on May 4, 2022 — management decision was due November 4, 2022.
FAC accepted this audit on September 6, 2021 — management decision was due March 6, 2022.
FAC accepted this audit on May 14, 2020 — management decision was due November 14, 2020.
FAC accepted this audit on June 4, 2019 — management decision was due December 4, 2019.
FAC accepted this audit on April 26, 2018 — management decision was due October 26, 2018.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on April 13, 2017 — management decision was due October 13, 2017.
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