FAC Explorer

Audit 18223

FY End
2022-12-31
Total Expended
$17.94M
Findings
2
Programs
42
Organization: County of Orleans, State of New York (NY)
Year: 2022 Accepted: 2023-09-25
Auditor: Efpr Group CPAS PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
22496 2022-001 Significant Deficiency - P
598938 2022-001 Significant Deficiency - P

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $3.42M Yes 1
93.558 Temporary Assistance for Needy Families $3.40M - 0
93.568 Low-Income Home Energy Assistance $3.03M - 0
20.205 Highway Planning and Construction $1.42M Yes 0
93.667 Social Services Block Grant $996,847 - 0
14.228 Community Development Block Grants - Small Cities $713,357 - 0
93.658 Foster Care_title IV-E $571,376 - 0
93.575 Child Care and Development Block Grant $540,819 - 0
97.055 Interoperable Emergency Communications $516,217 - 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $438,950 - 0
93.563 Child Support Enforcement $408,184 - 0
93.069 Public Health Emergency Preparedness $339,006 - 0
93.659 Adoption Assistance $240,105 - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $177,291 - 0
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $125,025 - 0
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $81,780 - 0
17.259 Wia Youth Activities $78,412 - 0
17.258 Wia Adult Program $76,413 - 0
93.778 Medical Assistance Program $70,407 Yes 0
17.278 Wia Dislocated Worker Formula Grants $64,547 - 0
93.991 Preventive Health and Health Services Block Grant $61,492 - 0
93.994 Maternal and Child Health Services Block Grant to the States $55,696 - 0
97.067 Homeland Security Grant Program $54,356 - 0
84.181 Special Education-Grants for Infants and Families $43,302 - 0
93.052 National Family Caregiver Support, Title Iii, Part E $43,252 - 0
93.958 Block Grants for Community Mental Health Services $41,557 - 0
93.268 Immunization Cooperative Agreements $35,705 - 0
93.767 Children's Health Insurance Program $32,861 - 0
93.779 Centers for Medicare and Medicaid Services (cms) Research, Demonstrations and Evaluations $30,545 - 0
93.671 Family Violence Prevention and Services/domestic Violence Shelter and Supportive Services $28,037 - 0
93.053 Nutrition Services Incentive Program $24,353 - 0
93.071 Medicare Enrollment Assistance Program $13,506 - 0
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $9,993 - 0
93.747 Elder Abuse Prevention Interventions Program $9,732 - 0
93.048 Special Programs for the Aging_title Iv_and Title Ii_discretionary Projects $4,974 - 0
93.090 Guardianship Assistance $4,124 - 0
93.669 Child Abuse and Neglect State Grants $3,676 - 0
20.600 State and Community Highway Safety $3,552 - 0
93.043 Special Programs for the Aging_title Iii, Part D_disease Prevention and Health Promotion Services $3,035 - 0
93.103 Food and Drug Administration_research $1,500 - 0
16.922 Equitable Sharing Program $1,491 - 0
90.401 Help America Vote Act Requirements Payments $1,260 - 0

Contacts

Name Title Type
LAGMV48LAMZ3 Kimberly Defrank Auditee
5855895353 Richard Davis Auditor
No contacts on file

Notes to SEFA

Title: Note 2. Reporting Entity Accounting Policies: Note 1. Basis of PresentationThe accompanying schedule of expenditures of federal awards includes the federal grant activity of the primary government of the County of Orleans, an entity as defined in the general purpose financial statements and does not include the Orleans County Industrial Development Agency or the Soil and Water Conservation District. The information in this schedule was prepared on the accrual basis of accounting and is presented in accordance with the requirements of Title 2 U.S Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements.During the year ended December 31, 2022, the County received funds from the following pass-through entities which are identifiable in the accompanying schedule as:New York State Office of Children and Family Services (NYS OCFS)New York State Office of Temporary and Disability Assistance (NYS OTDA)New York State Department of Health (NYS DOH)New York State Department of Transportation (NYS DOT)New York State Division of Homeland Security and Emergency Services (NYS DHSES)New York State Office of Alcoholism and Substance Abuse Services (NYS OASAS)New York State Office of Mental Health (NYS OMH)New York State Office for the Aging (NYS OFA)New York State Department of Education (NYSED)New York State Board of Elections (NYS BOE)New York State Department of Labor (NYS DOL)Health Research IncorporatedNew York State Office of Community Renewal (NYS OCR) De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The amounts reported as federal expenditures generally were obtained from federal financial reports for the applicable program and period. The amounts reported in these federal financial reports are prepared from records maintained for each program. These records are periodically reconciled to the general ledger, which is the source of the general purpose financial statements.
Title: Note 3. Non-monetary Assistance Accounting Policies: Note 1. Basis of PresentationThe accompanying schedule of expenditures of federal awards includes the federal grant activity of the primary government of the County of Orleans, an entity as defined in the general purpose financial statements and does not include the Orleans County Industrial Development Agency or the Soil and Water Conservation District. The information in this schedule was prepared on the accrual basis of accounting and is presented in accordance with the requirements of Title 2 U.S Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements.During the year ended December 31, 2022, the County received funds from the following pass-through entities which are identifiable in the accompanying schedule as:New York State Office of Children and Family Services (NYS OCFS)New York State Office of Temporary and Disability Assistance (NYS OTDA)New York State Department of Health (NYS DOH)New York State Department of Transportation (NYS DOT)New York State Division of Homeland Security and Emergency Services (NYS DHSES)New York State Office of Alcoholism and Substance Abuse Services (NYS OASAS)New York State Office of Mental Health (NYS OMH)New York State Office for the Aging (NYS OFA)New York State Department of Education (NYSED)New York State Board of Elections (NYS BOE)New York State Department of Labor (NYS DOL)Health Research IncorporatedNew York State Office of Community Renewal (NYS OCR) De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. New York State makes payments of benefits directly to vendors, primarily utility companies, on behalf of eligible persons participating in the Low-Income Home Energy Assistance Program (Assistance Listing 93.568). Included in the amount presented on the schedule of expenditures of federal awards is $2,779,757 in direct payments.
Title: Note 4. Indirect Costs Accounting Policies: Note 1. Basis of PresentationThe accompanying schedule of expenditures of federal awards includes the federal grant activity of the primary government of the County of Orleans, an entity as defined in the general purpose financial statements and does not include the Orleans County Industrial Development Agency or the Soil and Water Conservation District. The information in this schedule was prepared on the accrual basis of accounting and is presented in accordance with the requirements of Title 2 U.S Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements.During the year ended December 31, 2022, the County received funds from the following pass-through entities which are identifiable in the accompanying schedule as:New York State Office of Children and Family Services (NYS OCFS)New York State Office of Temporary and Disability Assistance (NYS OTDA)New York State Department of Health (NYS DOH)New York State Department of Transportation (NYS DOT)New York State Division of Homeland Security and Emergency Services (NYS DHSES)New York State Office of Alcoholism and Substance Abuse Services (NYS OASAS)New York State Office of Mental Health (NYS OMH)New York State Office for the Aging (NYS OFA)New York State Department of Education (NYSED)New York State Board of Elections (NYS BOE)New York State Department of Labor (NYS DOL)Health Research IncorporatedNew York State Office of Community Renewal (NYS OCR) De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Indirect costs may be included in the reported expenditures, to the extent that they are included in the federal financial reports used as the source for the data presented. The County has elected not to use the 10 percent de minimus indirect cost rate as allowed under the Uniform Guidance. Matching costs (the County's share of certain program costs) are not included in the reported expenditures.

Finding Details

Finding 2022-001
2022-001 - Coronavirus State and Local Fiscal Recovery Funds - Assistance Listing No. 21.027; Grant Period - For the year ended December 31, 2022 Condition: The internal controls over the payroll process for the Coronavirus State and Local Fiscal Recovery Funds were not operating properly and therefore caused a salary overpayment to a County employee. Criteria: Proper functioning internal controls would result in the County paying this employee the correct amount. Cause: The system of controls over the Coronavirus State and Local Fiscal Recovery Funds did not operate properly to detect the incorrect payment to the employee for one week during the year. This employee was overpaid for their time worked during this specific week. Effect: The County employee was overpaid for one week during the year ended December 31, 2022. Recommendation: The County's internal control system over the payroll process should be reviewed and modified as necessary to avoid future salary overpayments. All appropriate County personnel should be trained on these payroll control procedures. Views of Responsible Officials and Planned Corrective Actions: Effective immediately a corrective action plan is in place for the overpayment of wages for an employee due to out of title pay. Internal controls will be reviewed by the Personnel Director with both the staff in the affected department that process and input payroll into the current payroll system, as well as, the staff within the Personnel Office that certify the payroll. In 2024, the County will be implementing a new payroll and human resources software system.
Finding 2022-001
2022-001 - Coronavirus State and Local Fiscal Recovery Funds - Assistance Listing No. 21.027; Grant Period - For the year ended December 31, 2022 Condition: The internal controls over the payroll process for the Coronavirus State and Local Fiscal Recovery Funds were not operating properly and therefore caused a salary overpayment to a County employee. Criteria: Proper functioning internal controls would result in the County paying this employee the correct amount. Cause: The system of controls over the Coronavirus State and Local Fiscal Recovery Funds did not operate properly to detect the incorrect payment to the employee for one week during the year. This employee was overpaid for their time worked during this specific week. Effect: The County employee was overpaid for one week during the year ended December 31, 2022. Recommendation: The County's internal control system over the payroll process should be reviewed and modified as necessary to avoid future salary overpayments. All appropriate County personnel should be trained on these payroll control procedures. Views of Responsible Officials and Planned Corrective Actions: Effective immediately a corrective action plan is in place for the overpayment of wages for an employee due to out of title pay. Internal controls will be reviewed by the Personnel Director with both the staff in the affected department that process and input payroll into the current payroll system, as well as, the staff within the Personnel Office that certify the payroll. In 2024, the County will be implementing a new payroll and human resources software system.