Audit 332424

FY End
2023-12-31
Total Expended
$87.49M
Findings
12
Programs
51
Organization: County of Albany (NY)
Year: 2023 Accepted: 2024-12-13

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
514226 2023-002 Significant Deficiency Yes E
514227 2023-002 Significant Deficiency Yes E
514228 2023-002 Significant Deficiency Yes E
514229 2023-002 Significant Deficiency Yes E
514230 2023-002 Significant Deficiency Yes E
514231 2023-001 Significant Deficiency - L
1090668 2023-002 Significant Deficiency Yes E
1090669 2023-002 Significant Deficiency Yes E
1090670 2023-002 Significant Deficiency Yes E
1090671 2023-002 Significant Deficiency Yes E
1090672 2023-002 Significant Deficiency Yes E
1090673 2023-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
93.575 Child Care and Development Block Grant $14.09M Yes 1
93.667 Social Services Block Grant $9.77M - 0
93.568 Low-Income Home Energy Assistance $9.12M Yes 0
93.658 Foster Care Title IV-E $3.76M - 0
93.659 Adoption Assistance $2.90M - 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $2.90M Yes 1
93.778 Medical Assistance Program $2.43M Yes 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $1.97M - 0
93.563 Child Support Services $1.50M - 0
93.958 Block Grants for Community Mental Health Services $1.09M - 0
14.218 Community Development Block Grants/entitlement Grants $948,513 - 0
16.575 Crime Victim Assistance $824,809 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $755,565 Yes 0
93.045 Special Programs for the Aging, Title Iii, Part C, Nutrition Services $687,648 - 0
93.645 Stephanie Tubbs Jones Child Welfare Services Program $662,740 - 0
93.044 Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $630,677 - 0
16.922 Equitable Sharing Program $617,294 - 0
10.580 Snap Process and Technology Improvement Grant $612,988 - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $566,164 - 0
10.561 Food Stamp Employment & Training Nutrition Assistance Program $388,702 - 0
20.205 Highway Planning and Construction $354,564 - 0
93.069 Public Health Emergency Preparedness $338,008 - 0
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $229,279 Yes 1
93.052 National Family Caregiver Support, Title Iii, Part E $205,887 - 0
93.268 Immunization Cooperative Agreements $194,724 - 0
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $174,849 - 0
97.042 Emergency Management Performance Grants $103,498 - 0
20.614 National Highway Traffic Safety Administration (nhtsa) Discretionary Safety Grants and Cooperative Agreements $98,604 - 0
93.945 Assistance Programs for Chronic Disease Prevention and Control $72,165 - 0
93.767 Children's Health Insurance Program $70,106 - 0
90.404 Hava Election Security Grants $69,865 - 0
93.136 Injury Prevention and Control Research and State and Community Based Programs $66,456 - 0
97.067 Homeland Security Grant Program $65,809 Yes 0
93.994 Maternal and Child Health Services Block Grant to the States $62,802 - 0
93.747 Elder Abuse Prevention Interventions Program $60,315 - 0
93.090 Guardianship Assistance $60,164 - 0
16.588 Violence Against Women Formula Grants $50,000 - 0
93.558 Temporary Assistance for Needy Families $46,886 Yes 1
93.043 Special Programs for the Aging, Title Iii, Part D, Disease Prevention and Health Promotion Services $44,591 - 0
16.606 State Criminal Alien Assistance Program $37,375 - 0
93.566 Refugee and Entrant Assistance State/replacement Designee Administered Programs $33,870 - 0
93.071 Medicare Enrollment Assistance Program $24,603 - 0
20.616 National Priority Safety Programs $18,754 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $10,000 - 0
16.548 Delinquency Prevention Program $9,915 - 0
16.017 Sexual Assault Services Formula Program $9,664 - 0
66.605 Performance Partnership Grants $7,637 - 0
93.959 Block Grants for Prevention and Treatment of Substance Abuse $7,000 - 0
66.032 State Indoor Radon Grants $4,527 - 0
14.231 Emergency Solutions Grant Program $4,401 - 0
20.703 Interagency Hazardous Materials Public Sector Training and Planning Grants $915 - 0

Contacts

Name Title Type
P6DMZDKG11P8 Susan A. Rizzo Auditee
5184477130 Paul Goetz Auditor
No contacts on file

Notes to SEFA

Title: Non-Cash Assistance Accounting Policies: Note 1. Summary of Significant Accounting Policies a. Basis of Presentation The accompanying schedule of expenditures of federal awards (Schedule) includes the federal award activity of the County of Albany, New York (County) under programs of the federal government or pass-through entities for the year ended December 31, 2023, using the accrual basis of accounting. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). For purposes of this Schedule, federal awards include assistance provided by a federal agency directly or indirectly in the form of grants, contracts, cooperative agreements, loans, and loan guarantees, and other non-cash assistance. The Schedule does not include the federal awards, if any, of discretely presented component units of the County (the Albany County Airport Authority, the Albany County Industrial Development Agency, and the Albany County Land Bank Corporation). Negative amounts, if any, on the Schedule represent adjustments made to prior-year expenditures in the normal course of business. b. Relationship to Financial Statements Federal award revenues are reported in the County’s financial statements as government grants. The County’s financial statements are presented using the accrual basis. The Schedule presents only a selected portion of the activities of the County. It is not intended to, and does not, present either the financial position, statement of activities, or other changes in net assets of the County. c. Direct and Indirect Costs Expenditures for direct and indirect costs are recognized as incurred using the accrual method of accounting and in accordance with Office of Management and Budget Circular A-87, Cost Principles for State, Local and Indian Tribal Governments. Under those cost principles, certain types of expenditures are not allowable or are limited as to reimbursement. The County has not elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The County has not elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. The County is the recipient of federal award programs that do not result in cash receipts or disbursements through the County. Such programs are termed “non-monetary programs” and are described below.The County participates in the Low-Income Home Energy Assistance Program (Assistance Listing Number 93.568). While the County is responsible for administering the program, New York State pays vendors directly for eligible recipients of grant awards.
Title: Matching Costs Accounting Policies: Note 1. Summary of Significant Accounting Policies a. Basis of Presentation The accompanying schedule of expenditures of federal awards (Schedule) includes the federal award activity of the County of Albany, New York (County) under programs of the federal government or pass-through entities for the year ended December 31, 2023, using the accrual basis of accounting. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). For purposes of this Schedule, federal awards include assistance provided by a federal agency directly or indirectly in the form of grants, contracts, cooperative agreements, loans, and loan guarantees, and other non-cash assistance. The Schedule does not include the federal awards, if any, of discretely presented component units of the County (the Albany County Airport Authority, the Albany County Industrial Development Agency, and the Albany County Land Bank Corporation). Negative amounts, if any, on the Schedule represent adjustments made to prior-year expenditures in the normal course of business. b. Relationship to Financial Statements Federal award revenues are reported in the County’s financial statements as government grants. The County’s financial statements are presented using the accrual basis. The Schedule presents only a selected portion of the activities of the County. It is not intended to, and does not, present either the financial position, statement of activities, or other changes in net assets of the County. c. Direct and Indirect Costs Expenditures for direct and indirect costs are recognized as incurred using the accrual method of accounting and in accordance with Office of Management and Budget Circular A-87, Cost Principles for State, Local and Indian Tribal Governments. Under those cost principles, certain types of expenditures are not allowable or are limited as to reimbursement. The County has not elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The County has not elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. The County is required to provide matching costs for certain federal grants. These costs are not included in the Schedule.

Finding Details

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.