2004-04-06
New York State Emergency Management Office
1220 Washington Avenue
Building 22, Suite 101
Albany, NY 12226-2251
Edward F. Jacoby, Jr., Director
April 6, 2004
RECEIVED
APR 1 4 2OO't
SUPEHVISOR'S OFFice
TOWN OF WAPPINGER
TOWN OF WAPPINGER
SUPERVISOR
PO BOX 324
WAPPINGERS FALLS NY 12590
Dear Local Offical,
As a subrecipient of federal funds through the State Emergency Management
Office, your municipality is subject to the requirements of the Single Audit Act of 1984 (P.L. 98-
502, as amended). The Single Audit Act requires any subrecipient that expends a total of
$300,000 or more in federal awards from all sources during its fiscal year obtain either an annual
single audit or an annual program specific audit for that fiscal year. Audits are to be performed
in accordance with standards issued by the U.S. Office of Management and Budget (OMB) in
Circular A-133, Audits of States, Local Governments and Nonprofit Organizations.
In addition to requiring subrecipient audits, OMB Circular A-B3 requires pass-
through entities to monitor subrecipients of federal awards to determine whether they are in
compliance with federal laws and regulations. At present, we are monitoring single audit
compliance for subrecipients whose fiscal year ends on December 31,2003. Accordingly, I am
requesting that you inform us of the status of your compliance by completing the attached Single
Audit Certification and returning it to this office within 30 days of receipt of this letter.
Thank you in advance for your attention to this matter. If you have any questions regarding
the above requirements, please contact Madeline Finn at (518) 457-9985.
Sincerely,
Cfa~
John A. Agostino
Assistant Director of
Financial Management
State Emergency
Coordination Center (518) 457-2200
Fax: (518) 457-9930
Executive Offices: (518) 457-2222
NEW YORK STATE EMERGENCY MANAGEMEN T OFFICE (NYSElVIO)
SINGLE AUDIT CERTIFICATION
Sub recipient:
Fiscal Y ear Ending~ ,_ ,_
1. We have exceeded the federal expenditure threshold of $300,000 and have
completed our OMB Circular A-B3 audit for fiscal year ending
A copy of the audit report or a notification, including the required
information, that a single audit was conducted is enclosed. (If material
exceptions were noted relative to federal programs awarded through the State
Emergency Management Office, please enclose a copy ofthe responses and
corrective actions taken).
2.
We have exceeded the federal expenditure threshold of $300,000 and have
or will contract with (CPA Firm) to complete
our Single Audit or Program Specific Audit. We anticipate our OMB Circular
A-B3 audit for fiscal year ending to be completed by
A copy of our audit report or a notification that a single audit was conducted
will be forwarded within 30 days of receipt of the report.
"
3
We are not subject to an OMB Circular A-B3 audit because:
We did not exceed the $300,000 federal expenditure threshold.
Weare a for-profit organization.
Other (please explain)
Print Name
Title
Authorized Signature
Phone Number
Date
Please return this certification within 30 days to:
SEMO Administration - Audit Compliance
1220 Washington Avenue
Building 22, Suite 101
Albany, New York 12226-2251