EIN: 510198935
UEI: GFCLDRLTFJT3
Audited by: Tronconi Segarra & Associates
Oversight agency: 09 [Legal Services Corporation]
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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 May 29, 2024. 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 November 29, 2024 (643 days ago).
What is a management decision? →FAC accepted this audit on May 21, 2023 — management decision was due November 21, 2023.
Condition - Out of 60 case files tested in the Legal Service Corporation Program, two selections did not have a completed and signed retainer agreement and one selection did not contain a completed and signed citizenship attestation form. Criteria - Program documentation must be maintained for future reference and abide by eligibility requirements to ensure compliance with Legal Services Corporation guidelines. Effect - NLS was not in compliance with the requirements of the program. Recommendation - We recommend that NLS review all policies and procedures regarding case eligibility with key staff involved within the process and conduct training to aid in the proper retention of documentation. Management?s Response - (a) Comments with the finding and recommendation - NLS agrees with the finding. NLS also agrees with the recommendation, please see below for action taken. (b) Action taken - In April 2023, Neighborhood Legal Services (NLS) will conduct an office-wide training emphasizing the importance of careful file tracking. In addition, the Housing Unit shall develop a tracking system which will be implemented through the use of NLS?s new case management system. In the event that a staff member unexpectedly leaves on a temporary or permanent basis, inventory of the staff member?s open cases and matters shall be conducted prior to departure, where possible, and where an inventory prior to departure is not possible, it shall be conducted as soon as practicable, but in no event more than two weeks following the staff member?s temporary or permanent departure from the agency. NLS will implement additional office-wide procedural changes in 2023 to ensure that policies and procedures are effectively communicated to staff and that regular internal review of cash files ensures these procedures are followed in practice by staff.
Show full finding ▾Hide full finding ▴Condition - Out of 60 case files tested in the Legal Service Corporation Program, two selections did not have a completed and signed retainer agreement and one selection did not contain a completed and signed citizenship attestation form. Criteria - Program documentation must be maintained for future reference and abide by eligibility requirements to ensure compliance with Legal Services Corporation guidelines. Effect - NLS was not in compliance with the requirements of the program. Recommendation - We recommend that NLS review all policies and procedures regarding case eligibility with key staff involved within the process and conduct training to aid in the proper retention of documentation. Management?s Response - (a) Comments with the finding and recommendation - NLS agrees with the finding. NLS also agrees with the recommendation, please see below for action taken. (b) Action taken - In April 2023, Neighborhood Legal Services (NLS) will conduct an office-wide training emphasizing the importance of careful file tracking. In addition, the Housing Unit shall develop a tracking system which will be implemented through the use of NLS?s new case management system. In the event that a staff member unexpectedly leaves on a temporary or permanent basis, inventory of the staff member?s open cases and matters shall be conducted prior to departure, where possible, and where an inventory prior to departure is not possible, it shall be conducted as soon as practicable, but in no event more than two weeks following the staff member?s temporary or permanent departure from the agency. NLS will implement additional office-wide procedural changes in 2023 to ensure that policies and procedures are effectively communicated to staff and that regular internal review of cash files ensures these procedures are followed in practice by staff.
Name of Auditee: Neighborhood Legal Services, Inc. Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: December 31, 2022 CAP Prepared by: Lauren Breen, Executive Director Phone: (716) 847-0650 (A) Current Finding on the Schedule of Findings and Questioned Costs Finding 2022-001 (a) Comments with the finding and recommendation - NLS agrees with the finding. NLS also agrees with the recommendation, please see below for action taken. (b) Action taken - In April 2023, Neighborhood Legal Services (NLS) will conduct an office-wide training emphasizing the importance of careful file tracking. In addition, the Housing Unit shall develop a tracking system which will be implemented through the use of NLS?s new case management system. In the event that a staff member unexpectedly leaves on a temporary or permanent basis, inventory of the staff member?s open cases and matters shall be conducted prior to departure, where possible, and where an inventory prior to departure is not possible, it shall be conducted as soon as practicable, but in no event more than two weeks following the staff member?s temporary or permanent departure from the agency. NLS will implement additional office-wide procedural changes in 2023 to ensure that policies and procedures are effectively communicated to staff and that regular internal review of cash files ensures these procedures are followed in practice by staff.
FAC accepted this audit on April 20, 2022 — management decision was due October 20, 2022.
FAC accepted this audit on April 27, 2021 — management decision was due October 27, 2021.
FAC accepted this audit on May 17, 2020 — management decision was due November 17, 2020.
Condition - Out of 60 case files tested in the Legal Service Corporation Program, three selections did not have any documentation besides the system case management printout and two selections did not contain a completed and signed citizenship attestation form. Criteria - Program documentation must be maintained for future reference and review and abide by eligibility requirements to ensure compliance with Legal Services Corporation guidelines. Effect - NLS could be subject to penalties in the event that the program is audited by federal agencies. Recommendation - We recommend NLS should review all policies and procedures regarding case eligibility with key staff involved within the process and conduct training to aid in the proper retention of documentation. Management?s Response - All three cases were in NLS?s Housing Unit, which processes more than 3,500 cases per year. Two of the missing case files were due to an attorney unexpectedly going out on extended medical leave and, ultimately, separating from Neighborhood Legal Services in September 2019. Another file was lost due to the high volume of cases processed at Buffalo City Court through the Attorney of the Morning Program. NLS will implement additional office-wide procedural changes in 2020 to ensure that policies and procedures are effectively communicated to staff and that regular internal review of case files ensures these procedures are followed in practice by staff.
Show full finding ▾Hide full finding ▴Condition - Out of 60 case files tested in the Legal Service Corporation Program, three selections did not have any documentation besides the system case management printout and two selections did not contain a completed and signed citizenship attestation form. Criteria - Program documentation must be maintained for future reference and review and abide by eligibility requirements to ensure compliance with Legal Services Corporation guidelines. Effect - NLS could be subject to penalties in the event that the program is audited by federal agencies. Recommendation - We recommend NLS should review all policies and procedures regarding case eligibility with key staff involved within the process and conduct training to aid in the proper retention of documentation. Management?s Response - All three cases were in NLS?s Housing Unit, which processes more than 3,500 cases per year. Two of the missing case files were due to an attorney unexpectedly going out on extended medical leave and, ultimately, separating from Neighborhood Legal Services in September 2019. Another file was lost due to the high volume of cases processed at Buffalo City Court through the Attorney of the Morning Program. NLS will implement additional office-wide procedural changes in 2020 to ensure that policies and procedures are effectively communicated to staff and that regular internal review of case files ensures these procedures are followed in practice by staff.
(a) Comments with the finding and recommendation - NLS agrees with the finding. NLS also agrees with the recommendation, please see below for action taken. (b) Action taken - In April 2020, Neighborhood Legal Services (NLS) will conduct an office-wide training emphasizing the importance of careful file tracking. In addition, the Housing Unit shall develop a tracking system which will be implemented through the use of NLS?s new case management system. In the event that a staff member unexpectedly leaves on a temporary or permanent basis, inventory of the staff member?s open cases and matters shall be conducted prior to departure, where possible, and where an inventory prior to departure is not possible, it shall be conducted as soon as practicable, but in no event more than two weeks following the staff member?s temporary or permanent departure from the agency. NLS will implement additional office-wide procedural changes in 2020 to ensure that policies and procedures are effectively communicated to staff and that regular internal review of cash files ensures these procedures are followed in practice by staff.
Condition - NLS did not properly maintain all staff signed written agreements to not undertake non-priority cases or matters except those that are emergencies. Criteria - Signed written agreements to not undertake non-priority cases or matters except those that are emergencies must be maintained to ensure compliance with Legal Services Corporation guidelines. Effect - NLS could be subject to penalties in the event that the program is audited by federal agencies. Recommendation - We recommend that NLS should maintain all signed written agreements in a centralized location accessible to management upon request. Management?s Response - In 2019, NLS failed to obtain written signed agreements. This was due to a change in administrative support.
Show full finding ▾Hide full finding ▴Condition - NLS did not properly maintain all staff signed written agreements to not undertake non-priority cases or matters except those that are emergencies. Criteria - Signed written agreements to not undertake non-priority cases or matters except those that are emergencies must be maintained to ensure compliance with Legal Services Corporation guidelines. Effect - NLS could be subject to penalties in the event that the program is audited by federal agencies. Recommendation - We recommend that NLS should maintain all signed written agreements in a centralized location accessible to management upon request. Management?s Response - In 2019, NLS failed to obtain written signed agreements. This was due to a change in administrative support.
(a) Comments with the finding and recommendation - NLS agrees with the finding. NLS also agrees with the recommendation, please see below for action taken. (b) Action taken - On April 3, 2020, Neighborhood Legal Services has obtained email acceptance from all case/matter handlers of the following statement: Pursuant to 45 CFR ?1620.6, I have reviewed and am familiar with Neighborhood Legal Services? 2020 Priorities. I further understand that, pursuant to 45 CFR ?1620.4, an emergency situation is defined as a non-priority case or matter that requires immediate legal action to: (a) secure or preserve the necessities of life, (b) protect against or eliminate a significant risk to the health or safety of the client or immediate family members, or (c) address other significant legal issues that arise because of new and unforeseen circumstances. I understand that I must have my supervisor?s permission prior to accepting a case or matter outside Neighborhood Legal Services? 2020 Priorities on the basis that it constitutes an emergency situation. I will not undertake any case or matter for the recipient that is not a priority or an emergency. In addition, Neighborhood Legal Services will draft a related proposed emergency case/matter acceptance procedures for board review and adoption at its June 17, 2020 meeting. NLS will implement additional office-wide procedural changes in 2020 to ensure that policies and procedures are effectively communicated to staff and that regular internal review of case files ensures these procedures are followed in practice by staff.
FAC accepted this audit on May 27, 2019 — management decision was due November 27, 2019.
FAC accepted this audit on May 7, 2018 — management decision was due November 7, 2018.
FAC accepted this audit on June 14, 2017 — management decision was due December 14, 2017.
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