FAC Explorer

Audit 321428

FY End
2023-12-31
Total Expended
$14.75M
Findings
4
Programs
47
Organization: County of Orleans, State of New York (NY)
Year: 2023 Accepted: 2024-09-26
Auditor: Efpr Group CPAS PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
498746 2023-002 Material Weakness - E
498747 2023-002 Material Weakness - E
1075188 2023-002 Material Weakness - E
1075189 2023-002 Material Weakness - E

Programs

ALN Program Spent Major Findings
93.558 Tanf Cluster - Temporary Assistance for Needy Families $3.17M Yes 0
93.568 Low-Income Home Energy Assistance $2.75M Yes 0
20.205 Highway Planning and Construction $1.59M - 0
93.667 Social Services Block Grant $985,022 - 0
93.778 Medicaid Cluster - Medical Assistance Program $682,675 Yes 0
10.561 Snap Cluster - State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $610,818 - 0
93.575 Covid-19-Ccdf Cluster - Child Care Development Block Grant $543,629 Yes 1
93.658 Foster Care - Title IV-E $453,308 - 0
97.055 Interoperable Communications Grant $379,496 - 0
93.575 Ccdf Cluster - Child Care Development Block Grant $378,101 Yes 1
93.659 Adoption Assistance $363,087 - 0
93.563 Child Support Enforcement $309,388 - 0
93.045 Special Programs for the Aging - Title Iii, Part C - Nutrition Services $158,036 - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases $110,991 - 0
93.778 Medicaid Cluster - Medical Assistance Program (nys Omh & Nys Oasas) $107,995 Yes 0
17.259 Wia/wioa Youth Activities $95,837 - 0
17.258 Wia/wioa Adult Program $84,206 - 0
93.967 Collaboration with Academia to Strengthen Public Health $84,012 - 0
93.044 Special Programs for the Aging - Title Iii, Part B - Grants for Supportive Services and Senior Centers $79,889 - 0
93.994 Maternal and Child Health Services Block Grant to the States $79,458 - 0
97.067 Homeland Security Grant Program $64,501 - 0
93.991 Preventative Health and Health Services Block Grant $60,766 - 0
17.278 Wia/wioa Dislocated Workers Formula Grants $58,445 - 0
93.069 Public Health Emergency Preparedness $53,395 - 0
84.181 Special Education Grants for Infants and Families with Disabilities $47,134 - 0
97.042 Emergency Management Performance Grants $41,825 - 0
93.779 Centers for Medicare and Medicaid Services Research, Demonstrations and Evaluations $36,283 - 0
93.767 Children's Health Insurance Program $32,824 - 0
93.052 National Family Caregiver Support - Title III-E $30,519 - 0
93.069 Covid-19 - Public Health Emergency Preparedness $29,701 - 0
93.671 Family Violence Prevention and Services/domestic Violence Shelter and Supportive Services $25,792 - 0
93.053 Nutrition Services Incentive Program $25,561 - 0
93.268 Immunization Cooperative Agreements $22,822 - 0
93.669 Child Abuse and Neglect State Grants $19,408 - 0
93.747 Covid-19 - Elder Abuse Prevention Interventions Program $16,545 - 0
93.674 Chafee Foster Care Independence Program $16,094 - 0
93.071 Medicaid Enrollment Assistance Program $15,244 - 0
93.788 Opioid Str $14,000 - 0
90.401 Help America Vote Act Requirements Payments $12,288 - 0
93.044 Covid-19-Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $6,050 - 0
93.090 Guardianship Assistance $5,389 - 0
20.600 State and Community Highway Safety $3,954 - 0
93.043 Special Programs for the Aging - Title Iii, Part D - Disease Prevention and Health Promotion Services $3,869 - 0
93.268 Covid-19 - Immunization Cooperative Agreements $2,430 - 0
21.027 Covid-19 - Coronavirus State and Local Fiscal Recovery Funds $2,117 - 0
14.228 Community Development Block Grant - Small Cities $2,109 Yes 0
16.922 Equitable Sharing Program $1,375 - 0

Contacts

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

Notes to SEFA

Title: Note 1. Basis of Presentation Accounting Policies: The 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, 2023, 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 Incorporated • New York State Office of Community Renewal (NYS OCR) De Minimis Rate Used: N Rate Explanation: 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. 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 $2,626,408 in direct payments. 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. The 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, 2023, 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 Incorporated • New York State Office of Community Renewal (NYS OCR)
Title: Note 2. Reporting Entity Accounting Policies: The 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, 2023, 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 Incorporated • New York State Office of Community Renewal (NYS OCR) De Minimis Rate Used: N Rate Explanation: 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. 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 $2,626,408 in direct payments. 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. 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: The 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, 2023, 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 Incorporated • New York State Office of Community Renewal (NYS OCR) De Minimis Rate Used: N Rate Explanation: 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. 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 $2,626,408 in direct payments. 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. 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 $2,626,408 in direct payments.
Title: Note 4. Indirect Costs Accounting Policies: The 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, 2023, 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 Incorporated • New York State Office of Community Renewal (NYS OCR) De Minimis Rate Used: N Rate Explanation: 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. 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 $2,626,408 in direct payments. 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. 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 2023-002
2023-002 - CCDF Cluster - Child Care Development Block Grant - Assistance Listing No. 93.575; Grant Period - For the year ended December 31, 2023 Condition: Currently the senior social welfare examiner who handles the child care development block grant program processes the application and determines eligibility. There is no requirement for the documentation of review and approval by a secondary individual over this process. Criteria: Implementing internal controls that provide for segregation of duties over the child care development block grant would involve a secondary reviewer resulting in more than one individual being responsible for the entire process. Documenting this secondary approval process would provide for confirmation that the segregation of duties has occurred. Cause: The County does not have procedures in place to require a secondary review on the application process and eligibility determination. Effect of Condition: The County's internal control system for the child care development block grant was not designed to provide segregation of duties and the related documentation. Questioned Costs: None. Statistical Sampling: The sample was not intended to be, and was not, a statistically valid sample. Recommendation: The County should consider revisiting the segregation of duties over application and eligibility process to provide for a documented review and approval over the process. Views of Responsible Officials and Planned Corrective Actions: Effective immediately, 100% of new, denied and closed child care applications and 10% of refortification applications will be reviewed by a supervisor to verify that: All required documentation is present in the case file. All information was correctly entered into the electronic Child Care Time and Attendance system which determines eligibility. A correct eligibility determination was produced.
Finding 2023-002
2023-002 - CCDF Cluster - Child Care Development Block Grant - Assistance Listing No. 93.575; Grant Period - For the year ended December 31, 2023 Condition: Currently the senior social welfare examiner who handles the child care development block grant program processes the application and determines eligibility. There is no requirement for the documentation of review and approval by a secondary individual over this process. Criteria: Implementing internal controls that provide for segregation of duties over the child care development block grant would involve a secondary reviewer resulting in more than one individual being responsible for the entire process. Documenting this secondary approval process would provide for confirmation that the segregation of duties has occurred. Cause: The County does not have procedures in place to require a secondary review on the application process and eligibility determination. Effect of Condition: The County's internal control system for the child care development block grant was not designed to provide segregation of duties and the related documentation. Questioned Costs: None. Statistical Sampling: The sample was not intended to be, and was not, a statistically valid sample. Recommendation: The County should consider revisiting the segregation of duties over application and eligibility process to provide for a documented review and approval over the process. Views of Responsible Officials and Planned Corrective Actions: Effective immediately, 100% of new, denied and closed child care applications and 10% of refortification applications will be reviewed by a supervisor to verify that: All required documentation is present in the case file. All information was correctly entered into the electronic Child Care Time and Attendance system which determines eligibility. A correct eligibility determination was produced.
Finding 2023-002
2023-002 - CCDF Cluster - Child Care Development Block Grant - Assistance Listing No. 93.575; Grant Period - For the year ended December 31, 2023 Condition: Currently the senior social welfare examiner who handles the child care development block grant program processes the application and determines eligibility. There is no requirement for the documentation of review and approval by a secondary individual over this process. Criteria: Implementing internal controls that provide for segregation of duties over the child care development block grant would involve a secondary reviewer resulting in more than one individual being responsible for the entire process. Documenting this secondary approval process would provide for confirmation that the segregation of duties has occurred. Cause: The County does not have procedures in place to require a secondary review on the application process and eligibility determination. Effect of Condition: The County's internal control system for the child care development block grant was not designed to provide segregation of duties and the related documentation. Questioned Costs: None. Statistical Sampling: The sample was not intended to be, and was not, a statistically valid sample. Recommendation: The County should consider revisiting the segregation of duties over application and eligibility process to provide for a documented review and approval over the process. Views of Responsible Officials and Planned Corrective Actions: Effective immediately, 100% of new, denied and closed child care applications and 10% of refortification applications will be reviewed by a supervisor to verify that: All required documentation is present in the case file. All information was correctly entered into the electronic Child Care Time and Attendance system which determines eligibility. A correct eligibility determination was produced.
Finding 2023-002
2023-002 - CCDF Cluster - Child Care Development Block Grant - Assistance Listing No. 93.575; Grant Period - For the year ended December 31, 2023 Condition: Currently the senior social welfare examiner who handles the child care development block grant program processes the application and determines eligibility. There is no requirement for the documentation of review and approval by a secondary individual over this process. Criteria: Implementing internal controls that provide for segregation of duties over the child care development block grant would involve a secondary reviewer resulting in more than one individual being responsible for the entire process. Documenting this secondary approval process would provide for confirmation that the segregation of duties has occurred. Cause: The County does not have procedures in place to require a secondary review on the application process and eligibility determination. Effect of Condition: The County's internal control system for the child care development block grant was not designed to provide segregation of duties and the related documentation. Questioned Costs: None. Statistical Sampling: The sample was not intended to be, and was not, a statistically valid sample. Recommendation: The County should consider revisiting the segregation of duties over application and eligibility process to provide for a documented review and approval over the process. Views of Responsible Officials and Planned Corrective Actions: Effective immediately, 100% of new, denied and closed child care applications and 10% of refortification applications will be reviewed by a supervisor to verify that: All required documentation is present in the case file. All information was correctly entered into the electronic Child Care Time and Attendance system which determines eligibility. A correct eligibility determination was produced.