FAC Explorer

Audit 321795

FY End
2023-12-31
Total Expended
$946.14M
Findings
10
Programs
60
Organization: County of Onondaga, New York (NY)
Year: 2023 Accepted: 2024-09-27
Auditor: Bonadio & CO LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
499007 2023-003 Material Weakness - E
499008 2023-003 Material Weakness - E
499009 2023-003 Material Weakness - E
499010 2023-002 Material Weakness - E
499011 2023-001 Material Weakness - E
1075449 2023-003 Material Weakness - E
1075450 2023-003 Material Weakness - E
1075451 2023-003 Material Weakness - E
1075452 2023-002 Material Weakness - E
1075453 2023-001 Material Weakness - E

Programs

ALN Program Spent Major Findings
93.778 Medical Assistance Program $792.45M Yes 0
93.558 Temporary Assistance for Needy Families $33.06M Yes 0
93.575 Child Care and Development Block Grant $32.28M Yes 0
93.568 Low-Income Home Energy Assistance $16.21M - 0
93.658 Foster Care Title IV-E $8.72M Yes 1
10.557 Wic Special Supplemental Nutrition Program for Women, Infants, and Children $7.36M Yes 1
93.659 Adoption Assistance $6.22M Yes 1
93.959 Block Grants for Prevention and Treatment of Substance Abuse $4.32M - 0
93.667 Social Services Block Grant $2.89M - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $2.14M - 0
93.567 Refugee and Entrant Assistance Voluntary Agency Programs $2.05M - 0
20.505 Metropolitan Transportation Planning and State and Non-Metropolitan Planning and Research $1.84M - 0
20.205 Highway Planning and Construction $1.74M - 0
93.045 Special Programs for the Aging, Title Iii, Part C, Nutrition Services $1.72M - 0
93.563 Child Support Services $1.59M - 0
14.900 Lead Hazard Reduction Grant Program $1.39M - 0
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $1.03M - 0
93.926 Healthy Start Initiative $934,617 - 0
93.044 Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $735,139 - 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $704,565 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $605,276 Yes 0
93.090 Guardianship Assistance $395,656 - 0
93.052 National Family Caregiver Support, Title Iii, Part E $390,709 - 0
93.505 Affordable Care Act - Maternal, Infant and Early Childhood Home Visiting Program $331,865 - 0
93.421 Strengthening Public Health Systems and Services Through National Partnerships to Improve and Protect the Nation�s Health $311,442 - 0
93.268 Immunization Cooperative Agreements $267,364 - 0
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $264,246 - 0
16.564 Crime Laboratory Improvement $260,525 - 0
93.747 Elder Abuse Prevention Interventions Program $246,978 - 0
93.645 Stephanie Tubbs Jones Child Welfare Services Program $240,746 - 0
16.922 Equitable Sharing Program $224,297 - 0
93.940 Hiv Prevention Activities Health Department Based $213,189 - 0
93.053 Nutrition Services Incentive Program $179,000 - 0
14.231 Emergency Solutions Grant Program $160,583 - 0
93.043 Special Programs for the Aging, Title Iii, Part D, Disease Prevention and Health Promotion Services $86,183 - 0
84.181 Special Education-Grants for Infants and Families $83,215 - 0
16.609 Project Safe Neighborhoods $79,074 - 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $58,685 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $57,943 - 0
93.069 Public Health Emergency Preparedness $40,553 - 0
97.042 Emergency Management Performance Grants $33,672 - 0
20.600 State and Community Highway Safety $33,040 - 0
93.870 Maternal, Infant and Early Childhood Homevisiting Grant Program $31,234 - 0
93.136 Injury Prevention and Control Research and State and Community Based Programs $30,727 - 0
16.606 State Criminal Alien Assistance Program $24,648 - 0
97.067 Homeland Security Grant Program $22,401 - 0
16.838 Comprehensive Opioid, Stimulant, and Other Substances Use Program $22,323 - 0
93.977 Sexually Transmitted Diseases (std) Prevention and Control Grants $22,308 - 0
16.548 Delinquency Prevention Program $20,925 - 0
93.071 Medicare Enrollment Assistance Program $18,167 - 0
93.994 Maternal and Child Health Services Block Grant to the States $13,763 - 0
84.027 Special Education Grants to States $11,648 - 0
93.991 Preventive Health and Health Services Block Grant $10,902 - 0
93.779 Centers for Medicare and Medicaid Services (cms) Research, Demonstrations and Evaluations $8,284 - 0
14.239 Home Investment Partnerships Program $5,395 - 0
66.032 State Indoor Radon Grants $1,978 - 0
16.580 Edward Byrne Memorial State and Local Law Enforcement Assistance Discretionary Grants Program $1,874 - 0
16.742 Paul Coverdell Forensic Sciences Improvement Grant Program $1,186 - 0
16.839 Stop School Violence $-5,818 - 0
14.218 Community Development Block Grants/entitlement Grants $-20,720 - 0

Contacts

Name Title Type
PZ88LAELRJS3 Julius Perrotta Auditee
3154352130 Gregg Evans Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION Accounting Policies: The SEFA is presented in accordance with accounting principles generally accepted in the United States of America and is derived from the County’s general ledger. Federal expenditures are recorded when an allowable cost is incurred under the applicable program and is due and payable. For programs with funding ceilings and caps, federal expenditures are only recorded and presented in the SEFA up to such amounts. Negative amounts shown in the SEFA represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: Indirect costs are included in the reported expenditures to the extent such costs are included in the federal financial reports used as the source for the data presented. The County has not elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. Pass-Through Programs Where the County of Onondaga, New York (the County) receives funds from a government entity other than the federal government (pass-through), the funds are accumulated based upon the Assistance Listings (AL) number when advised by the pass-through grantor. Identifying numbers, other than AL numbers, which may be assigned by the pass-through grantors, are not maintained in the County’s financial management system. County management has identified certain passthrough identifying numbers and included them in the schedule of expenditures of federal awards (SEFA). Non-Monetary Federal Programs The County is awarded financial assistance programs that do not result in cash receipts or disbursements, termed “non-monetary programs.” During the fiscal year ended December 31, 2023, the County distributed $7,355,836 of Special Supplemental Nutrition Program for Women, Infants, and Children (WIC) food instruments to eligible persons participating in the WIC Program (AL 10.557), $15,167,547 of energy assistance to eligible persons under the Low-Income Home Energy Assistance Program (AL 93.568) and $781,247,553 of medical goods and services were received by eligible persons participating in the Medical Assistance Program (AL 93.778), as listed in the accompanying schedule.
Title: BASIS OF ACCOUNTING Accounting Policies: The SEFA is presented in accordance with accounting principles generally accepted in the United States of America and is derived from the County’s general ledger. Federal expenditures are recorded when an allowable cost is incurred under the applicable program and is due and payable. For programs with funding ceilings and caps, federal expenditures are only recorded and presented in the SEFA up to such amounts. Negative amounts shown in the SEFA represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: Indirect costs are included in the reported expenditures to the extent such costs are included in the federal financial reports used as the source for the data presented. The County has not elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. The SEFA is presented in accordance with accounting principles generally accepted in the United States of America and is derived from the County’s general ledger. Federal expenditures are recorded when an allowable cost is incurred under the applicable program and is due and payable. For programs with funding ceilings and caps, federal expenditures are only recorded and presented in the SEFA up to such amounts. Negative amounts shown in the SEFA represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years.
Title: INDIRECT COSTS Accounting Policies: The SEFA is presented in accordance with accounting principles generally accepted in the United States of America and is derived from the County’s general ledger. Federal expenditures are recorded when an allowable cost is incurred under the applicable program and is due and payable. For programs with funding ceilings and caps, federal expenditures are only recorded and presented in the SEFA up to such amounts. Negative amounts shown in the SEFA represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: Indirect costs are included in the reported expenditures to the extent such costs are included in the federal financial reports used as the source for the data presented. The County has not elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. Indirect costs are included in the reported expenditures to the extent such costs are included in the federal financial reports used as the source for the data presented. The County has not elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.
Title: MATCHING COSTS Accounting Policies: The SEFA is presented in accordance with accounting principles generally accepted in the United States of America and is derived from the County’s general ledger. Federal expenditures are recorded when an allowable cost is incurred under the applicable program and is due and payable. For programs with funding ceilings and caps, federal expenditures are only recorded and presented in the SEFA up to such amounts. Negative amounts shown in the SEFA represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: Indirect costs are included in the reported expenditures to the extent such costs are included in the federal financial reports used as the source for the data presented. The County has not elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. Matching costs (i.e., the County’s share of certain program costs) are not included in the schedule of expenditures of federal awards.

Finding Details

Finding 2023-003
U.S. Department of Agriculture Pass-through entities: NYS Department of Health Special Supplemental Nutrition Program for Women, Infants, and Children (WIC) 10.557 Onondaga County Department of Health Program Year: 2023 Criteria: A competent professional authority, CPA must determine that the applicant is at nutritional risk. At minimum, the CPA must perform and/or document measurements of each applicant’s height or length and weight. In addition, a hematological test for anemia must be performed and documented at certification. Additionally, the determination of nutritional risk factor must be based on the current referral data provided by a competent professional authority who is not on the WIC staff. (7 CFR sections 246.2 & 246.7(e)) Internal controls should provide reasonable assurance that the County complies with activities allowed or unallowed and eligibility requirements according to the Uniform Guidance.
Finding 2023-003
U.S. Department of Agriculture Pass-through entities: NYS Department of Health Special Supplemental Nutrition Program for Women, Infants, and Children (WIC) 10.557 Onondaga County Department of Health Program Year: 2023 Criteria: A competent professional authority, CPA must determine that the applicant is at nutritional risk. At minimum, the CPA must perform and/or document measurements of each applicant’s height or length and weight. In addition, a hematological test for anemia must be performed and documented at certification. Additionally, the determination of nutritional risk factor must be based on the current referral data provided by a competent professional authority who is not on the WIC staff. (7 CFR sections 246.2 & 246.7(e)) Internal controls should provide reasonable assurance that the County complies with activities allowed or unallowed and eligibility requirements according to the Uniform Guidance.
Finding 2023-003
U.S. Department of Agriculture Pass-through entities: NYS Department of Health Special Supplemental Nutrition Program for Women, Infants, and Children (WIC) 10.557 Onondaga County Department of Health Program Year: 2023 Criteria: A competent professional authority, CPA must determine that the applicant is at nutritional risk. At minimum, the CPA must perform and/or document measurements of each applicant’s height or length and weight. In addition, a hematological test for anemia must be performed and documented at certification. Additionally, the determination of nutritional risk factor must be based on the current referral data provided by a competent professional authority who is not on the WIC staff. (7 CFR sections 246.2 & 246.7(e)) Internal controls should provide reasonable assurance that the County complies with activities allowed or unallowed and eligibility requirements according to the Uniform Guidance.
Finding 2023-002
U.S. Department of Health and Human Services Pass-through entities: NYS Department of Family Assistance Foster Care 93.658 Onondaga County Department of Social Services Program Year: 2023 Criteria: According to the Uniform Guidance in CFR Part 200, Part IV, Eligibility para. (1) (a), foster care benefit payments may be paid on behalf of a child only if all of the requirements are met. These requirements are to be evaluated on the LDSS-4809 Initial Foster Care Eligibility Checklist or the LDSS-4810 Re-Determination of Title IV-E Eligibility Checklist. Internal controls should provide reasonable assurance that the County complies with activities allowed or unallowed and eligibility requirements according to the Uniform Guidance.
Finding 2023-001
U.S. Department of Health and Human Services Pass-through entities: NYS Department of Family Assistance Adoption Assistance 93.659 Onondaga County Department of Social Services Program Year: 2023 Criteria: According to the Uniform Guidance in CFR Part 200, Part IV, Eligibility para. (1) (a), adoption assistance subsidy payments may be paid on behalf of a child only if all of the requirements are met. These requirements are to be evaluated on the LDSS-3912 Adoption Assistance Eligibility Checklist. According to the Uniform Guidance in CFR Part 200, Part IV, Eligibility para. (2) (g), once a child is determined eligible to receive Title IV-E adoption assistance, he or she remains eligible and the subsidy continues until the age of 18 (or 21, if the Title IV-E agency determines that the child has a mental or physical disability which warrants the continuation of assistance). Internal controls should provide reasonable assurance that the County complies with activities allowed or unallowed and eligibility requirements according to the Uniform Guidance.
Finding 2023-003
U.S. Department of Agriculture Pass-through entities: NYS Department of Health Special Supplemental Nutrition Program for Women, Infants, and Children (WIC) 10.557 Onondaga County Department of Health Program Year: 2023 Criteria: A competent professional authority, CPA must determine that the applicant is at nutritional risk. At minimum, the CPA must perform and/or document measurements of each applicant’s height or length and weight. In addition, a hematological test for anemia must be performed and documented at certification. Additionally, the determination of nutritional risk factor must be based on the current referral data provided by a competent professional authority who is not on the WIC staff. (7 CFR sections 246.2 & 246.7(e)) Internal controls should provide reasonable assurance that the County complies with activities allowed or unallowed and eligibility requirements according to the Uniform Guidance.
Finding 2023-003
U.S. Department of Agriculture Pass-through entities: NYS Department of Health Special Supplemental Nutrition Program for Women, Infants, and Children (WIC) 10.557 Onondaga County Department of Health Program Year: 2023 Criteria: A competent professional authority, CPA must determine that the applicant is at nutritional risk. At minimum, the CPA must perform and/or document measurements of each applicant’s height or length and weight. In addition, a hematological test for anemia must be performed and documented at certification. Additionally, the determination of nutritional risk factor must be based on the current referral data provided by a competent professional authority who is not on the WIC staff. (7 CFR sections 246.2 & 246.7(e)) Internal controls should provide reasonable assurance that the County complies with activities allowed or unallowed and eligibility requirements according to the Uniform Guidance.
Finding 2023-003
U.S. Department of Agriculture Pass-through entities: NYS Department of Health Special Supplemental Nutrition Program for Women, Infants, and Children (WIC) 10.557 Onondaga County Department of Health Program Year: 2023 Criteria: A competent professional authority, CPA must determine that the applicant is at nutritional risk. At minimum, the CPA must perform and/or document measurements of each applicant’s height or length and weight. In addition, a hematological test for anemia must be performed and documented at certification. Additionally, the determination of nutritional risk factor must be based on the current referral data provided by a competent professional authority who is not on the WIC staff. (7 CFR sections 246.2 & 246.7(e)) Internal controls should provide reasonable assurance that the County complies with activities allowed or unallowed and eligibility requirements according to the Uniform Guidance.
Finding 2023-002
U.S. Department of Health and Human Services Pass-through entities: NYS Department of Family Assistance Foster Care 93.658 Onondaga County Department of Social Services Program Year: 2023 Criteria: According to the Uniform Guidance in CFR Part 200, Part IV, Eligibility para. (1) (a), foster care benefit payments may be paid on behalf of a child only if all of the requirements are met. These requirements are to be evaluated on the LDSS-4809 Initial Foster Care Eligibility Checklist or the LDSS-4810 Re-Determination of Title IV-E Eligibility Checklist. Internal controls should provide reasonable assurance that the County complies with activities allowed or unallowed and eligibility requirements according to the Uniform Guidance.
Finding 2023-001
U.S. Department of Health and Human Services Pass-through entities: NYS Department of Family Assistance Adoption Assistance 93.659 Onondaga County Department of Social Services Program Year: 2023 Criteria: According to the Uniform Guidance in CFR Part 200, Part IV, Eligibility para. (1) (a), adoption assistance subsidy payments may be paid on behalf of a child only if all of the requirements are met. These requirements are to be evaluated on the LDSS-3912 Adoption Assistance Eligibility Checklist. According to the Uniform Guidance in CFR Part 200, Part IV, Eligibility para. (2) (g), once a child is determined eligible to receive Title IV-E adoption assistance, he or she remains eligible and the subsidy continues until the age of 18 (or 21, if the Title IV-E agency determines that the child has a mental or physical disability which warrants the continuation of assistance). Internal controls should provide reasonable assurance that the County complies with activities allowed or unallowed and eligibility requirements according to the Uniform Guidance.