Criteria or specific requirement (including statutory, regulatory, or other citation): Benefit issuances should be supported by standardized forms and documents, such as approved applications and payment authorizations, and budget calculation forms.Condition and context: Of the 40 Temporary Assistance to Needy Families benefits tested for 2023, the following exceptions were noted:
• Three selections were missing the corresponding approved budget for the applicable period.
• One selection was missing an application/recertification.
• One selection was missing the LDSS-2970 (Services Authorization Form).
• Two selections were missing corresponding case files.Cause: Consistency of application of established County policies and procedures principally due to staffing changes.Effect or potential effect: Without proper documentation to demonstrate the propriety of benefits issued, benefits may be issued to ineligible applicants or in amounts that are not appropriate.Questioned costs: None.Identification as a repeat finding, if applicable: A similar finding (2022-002) was reported in the prior year.Recommendation: Management should continue to monitor supervisory review procedures to ensure the completeness of applicant files.Views of responsible officials: As detailed within the Corrective Action Plan, management has agreed to the findings and recommendation noted above.
Criteria or specific requirement (including statutory, regulatory, or other citation): Benefit issuances should be supported by standardized forms and documents, such as approved applications and payment authorizations, and budget calculation forms.Condition and context: Of the 40 Temporary Assistance to Needy Families benefits tested for 2023, the following exceptions were noted:
• Three selections were missing the corresponding approved budget for the applicable period.
• One selection was missing an application/recertification.
• One selection was missing the LDSS-2970 (Services Authorization Form).
• Two selections were missing corresponding case files.Cause: Consistency of application of established County policies and procedures principally due to staffing changes.Effect or potential effect: Without proper documentation to demonstrate the propriety of benefits issued, benefits may be issued to ineligible applicants or in amounts that are not appropriate.Questioned costs: None.Identification as a repeat finding, if applicable: A similar finding (2022-002) was reported in the prior year.Recommendation: Management should continue to monitor supervisory review procedures to ensure the completeness of applicant files.Views of responsible officials: As detailed within the Corrective Action Plan, management has agreed to the findings and recommendation noted above.
Criteria or specific requirement (including statutory, regulatory, or other citation): Benefit issuances should be supported by standardized forms and documents, such as approved applications and payment authorizations, and budget calculation forms.Condition and context: Of the 40 Temporary Assistance to Needy Families benefits tested for 2023, the following exceptions were noted:
• Three selections were missing the corresponding approved budget for the applicable period.
• One selection was missing an application/recertification.
• One selection was missing the LDSS-2970 (Services Authorization Form).
• Two selections were missing corresponding case files.Cause: Consistency of application of established County policies and procedures principally due to staffing changes.Effect or potential effect: Without proper documentation to demonstrate the propriety of benefits issued, benefits may be issued to ineligible applicants or in amounts that are not appropriate.Questioned costs: None.Identification as a repeat finding, if applicable: A similar finding (2022-002) was reported in the prior year.Recommendation: Management should continue to monitor supervisory review procedures to ensure the completeness of applicant files.Views of responsible officials: As detailed within the Corrective Action Plan, management has agreed to the findings and recommendation noted above.
Criteria or specific requirement (including statutory, regulatory, or other citation): Benefit issuances should be supported by standardized forms and documents, such as approved applications and payment authorizations, and budget calculation forms.Condition and context: Of the 40 Temporary Assistance to Needy Families benefits tested for 2023, the following exceptions were noted:
• Three selections were missing the corresponding approved budget for the applicable period.
• One selection was missing an application/recertification.
• One selection was missing the LDSS-2970 (Services Authorization Form).
• Two selections were missing corresponding case files.Cause: Consistency of application of established County policies and procedures principally due to staffing changes.Effect or potential effect: Without proper documentation to demonstrate the propriety of benefits issued, benefits may be issued to ineligible applicants or in amounts that are not appropriate.Questioned costs: None.Identification as a repeat finding, if applicable: A similar finding (2022-002) was reported in the prior year.Recommendation: Management should continue to monitor supervisory review procedures to ensure the completeness of applicant files.Views of responsible officials: As detailed within the Corrective Action Plan, management has agreed to the findings and recommendation noted above.
Criteria or specific requirement (including statutory, regulatory, or other citation): Benefit issuances should be supported by standardized forms and documents, such as approved applications and payment authorizations, and budget calculation forms.Condition and context: Of the 40 Temporary Assistance to Needy Families benefits tested for 2023, the following exceptions were noted:
• Three selections were missing the corresponding approved budget for the applicable period.
• One selection was missing an application/recertification.
• One selection was missing the LDSS-2970 (Services Authorization Form).
• Two selections were missing corresponding case files.Cause: Consistency of application of established County policies and procedures principally due to staffing changes.Effect or potential effect: Without proper documentation to demonstrate the propriety of benefits issued, benefits may be issued to ineligible applicants or in amounts that are not appropriate.Questioned costs: None.Identification as a repeat finding, if applicable: A similar finding (2022-002) was reported in the prior year.Recommendation: Management should continue to monitor supervisory review procedures to ensure the completeness of applicant files.Views of responsible officials: As detailed within the Corrective Action Plan, management has agreed to the findings and recommendation noted above.
Disaster Grants - Public Assistance, 97.036 Criteria or specific requirement (including statutory, regulatory, or other citation): The Uniform Guidance requires the auditee to prepare a schedule of expenditures of federal awards (SEFA) for the period covered by the auditee’s financial statement. It is the responsibility of County management to design and implement internal controls that provide reasonable assurance over the completeness and accuracy of the SEFA. The SEFA is the basis for the auditor’s identification of major programs. Condition and context: The County of Albany, New York’s (County) SEFA required adjustment to properly report federal expenditures related to Disaster Grants - Public Assistance, Assistance Listing Number 97.036. Auditors identified the federal award in the course of field work. Cause: The award was passed through from the New York State Department of Homeland and Emergency Services to the County’s nursing home. Grant information was not reported to the preparer of the SEFA and internal controls designed to ensure the completeness of the SEFA were ineffective. Effect or potential effect: A Uniform Guidance compliance audit is based on the premise that management must comply with federal statutes, regulations and the terms and conditions of the federal awards it receives. Without identifying the funds as federal, the County may not have complied with those requirements. Due to the error, Disaster Grants - Public Assistance was materially understated within the original SEFA. After adjusting the SEFA, the award was determined to be a major program.Effect or potential effect: A Uniform Guidance compliance audit is based on the premise that management must comply with federal statutes, regulations and the terms and conditions of the federal awards it receives. Without identifying the funds as federal, the County may not have complied with those requirements. Due to the error, Disaster Grants - Public Assistance was materially understated within the original SEFA. After adjusting the SEFA, the award was determined to be a major program. Questioned costs: None. Identification as a repeat finding, if applicable: Not applicable. Recommendation: Management should develop procedures to ensure that information related to all federal awards is accumulated to assist in the preparation of the SEFA. Views of responsible officials: As detailed within the Corrective Action Plan, management has agreed to the findings and recommendation noted above.
Criteria or specific requirement (including statutory, regulatory, or other citation): Benefit issuances should be supported by standardized forms and documents, such as approved applications and payment authorizations, and budget calculation forms.Condition and context: Of the 40 Temporary Assistance to Needy Families benefits tested for 2023, the following exceptions were noted:
• Three selections were missing the corresponding approved budget for the applicable period.
• One selection was missing an application/recertification.
• One selection was missing the LDSS-2970 (Services Authorization Form).
• Two selections were missing corresponding case files.Cause: Consistency of application of established County policies and procedures principally due to staffing changes.Effect or potential effect: Without proper documentation to demonstrate the propriety of benefits issued, benefits may be issued to ineligible applicants or in amounts that are not appropriate.Questioned costs: None.Identification as a repeat finding, if applicable: A similar finding (2022-002) was reported in the prior year.Recommendation: Management should continue to monitor supervisory review procedures to ensure the completeness of applicant files.Views of responsible officials: As detailed within the Corrective Action Plan, management has agreed to the findings and recommendation noted above.
Criteria or specific requirement (including statutory, regulatory, or other citation): Benefit issuances should be supported by standardized forms and documents, such as approved applications and payment authorizations, and budget calculation forms.Condition and context: Of the 40 Temporary Assistance to Needy Families benefits tested for 2023, the following exceptions were noted:
• Three selections were missing the corresponding approved budget for the applicable period.
• One selection was missing an application/recertification.
• One selection was missing the LDSS-2970 (Services Authorization Form).
• Two selections were missing corresponding case files.Cause: Consistency of application of established County policies and procedures principally due to staffing changes.Effect or potential effect: Without proper documentation to demonstrate the propriety of benefits issued, benefits may be issued to ineligible applicants or in amounts that are not appropriate.Questioned costs: None.Identification as a repeat finding, if applicable: A similar finding (2022-002) was reported in the prior year.Recommendation: Management should continue to monitor supervisory review procedures to ensure the completeness of applicant files.Views of responsible officials: As detailed within the Corrective Action Plan, management has agreed to the findings and recommendation noted above.
Criteria or specific requirement (including statutory, regulatory, or other citation): Benefit issuances should be supported by standardized forms and documents, such as approved applications and payment authorizations, and budget calculation forms.Condition and context: Of the 40 Temporary Assistance to Needy Families benefits tested for 2023, the following exceptions were noted:
• Three selections were missing the corresponding approved budget for the applicable period.
• One selection was missing an application/recertification.
• One selection was missing the LDSS-2970 (Services Authorization Form).
• Two selections were missing corresponding case files.Cause: Consistency of application of established County policies and procedures principally due to staffing changes.Effect or potential effect: Without proper documentation to demonstrate the propriety of benefits issued, benefits may be issued to ineligible applicants or in amounts that are not appropriate.Questioned costs: None.Identification as a repeat finding, if applicable: A similar finding (2022-002) was reported in the prior year.Recommendation: Management should continue to monitor supervisory review procedures to ensure the completeness of applicant files.Views of responsible officials: As detailed within the Corrective Action Plan, management has agreed to the findings and recommendation noted above.
Criteria or specific requirement (including statutory, regulatory, or other citation): Benefit issuances should be supported by standardized forms and documents, such as approved applications and payment authorizations, and budget calculation forms.Condition and context: Of the 40 Temporary Assistance to Needy Families benefits tested for 2023, the following exceptions were noted:
• Three selections were missing the corresponding approved budget for the applicable period.
• One selection was missing an application/recertification.
• One selection was missing the LDSS-2970 (Services Authorization Form).
• Two selections were missing corresponding case files.Cause: Consistency of application of established County policies and procedures principally due to staffing changes.Effect or potential effect: Without proper documentation to demonstrate the propriety of benefits issued, benefits may be issued to ineligible applicants or in amounts that are not appropriate.Questioned costs: None.Identification as a repeat finding, if applicable: A similar finding (2022-002) was reported in the prior year.Recommendation: Management should continue to monitor supervisory review procedures to ensure the completeness of applicant files.Views of responsible officials: As detailed within the Corrective Action Plan, management has agreed to the findings and recommendation noted above.
Criteria or specific requirement (including statutory, regulatory, or other citation): Benefit issuances should be supported by standardized forms and documents, such as approved applications and payment authorizations, and budget calculation forms.Condition and context: Of the 40 Temporary Assistance to Needy Families benefits tested for 2023, the following exceptions were noted:
• Three selections were missing the corresponding approved budget for the applicable period.
• One selection was missing an application/recertification.
• One selection was missing the LDSS-2970 (Services Authorization Form).
• Two selections were missing corresponding case files.Cause: Consistency of application of established County policies and procedures principally due to staffing changes.Effect or potential effect: Without proper documentation to demonstrate the propriety of benefits issued, benefits may be issued to ineligible applicants or in amounts that are not appropriate.Questioned costs: None.Identification as a repeat finding, if applicable: A similar finding (2022-002) was reported in the prior year.Recommendation: Management should continue to monitor supervisory review procedures to ensure the completeness of applicant files.Views of responsible officials: As detailed within the Corrective Action Plan, management has agreed to the findings and recommendation noted above.
Disaster Grants - Public Assistance, 97.036 Criteria or specific requirement (including statutory, regulatory, or other citation): The Uniform Guidance requires the auditee to prepare a schedule of expenditures of federal awards (SEFA) for the period covered by the auditee’s financial statement. It is the responsibility of County management to design and implement internal controls that provide reasonable assurance over the completeness and accuracy of the SEFA. The SEFA is the basis for the auditor’s identification of major programs. Condition and context: The County of Albany, New York’s (County) SEFA required adjustment to properly report federal expenditures related to Disaster Grants - Public Assistance, Assistance Listing Number 97.036. Auditors identified the federal award in the course of field work. Cause: The award was passed through from the New York State Department of Homeland and Emergency Services to the County’s nursing home. Grant information was not reported to the preparer of the SEFA and internal controls designed to ensure the completeness of the SEFA were ineffective. Effect or potential effect: A Uniform Guidance compliance audit is based on the premise that management must comply with federal statutes, regulations and the terms and conditions of the federal awards it receives. Without identifying the funds as federal, the County may not have complied with those requirements. Due to the error, Disaster Grants - Public Assistance was materially understated within the original SEFA. After adjusting the SEFA, the award was determined to be a major program.Effect or potential effect: A Uniform Guidance compliance audit is based on the premise that management must comply with federal statutes, regulations and the terms and conditions of the federal awards it receives. Without identifying the funds as federal, the County may not have complied with those requirements. Due to the error, Disaster Grants - Public Assistance was materially understated within the original SEFA. After adjusting the SEFA, the award was determined to be a major program. Questioned costs: None. Identification as a repeat finding, if applicable: Not applicable. Recommendation: Management should develop procedures to ensure that information related to all federal awards is accumulated to assist in the preparation of the SEFA. Views of responsible officials: As detailed within the Corrective Action Plan, management has agreed to the findings and recommendation noted above.