Reference: 2024-002 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: 2024 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 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. Cause/Condition: The following instances of noncompliance with Uniform Guidance were identified: • In 5 of 40 cases tested, subsidy payments were not supported by adequate documentation in the case file. Specifically, the files did not contain documentation related the continuation of assistance until age 21, as a result of a disability. The County’s current policies and procedures are not operating effectively to ensure only eligible recipients are receiving payments. This is a repeat of the finding in the prior fiscal year's audit report, 2023-001. Questioned Costs: $74,470 Effect: The County was not in compliance with eligibility requirements in accordance with the Uniform Guidance, resulting in questioned costs. Context: A sample of 40 cases totaling $87,511 was selected for audit from a population of greater than 200 totaling $6,013,131. Our sample was a statistically valid sample. Reference: 2024-002 (Continued) Recommendation: We recommend that the County reinforce existing policies and procedures that require completion and review of the LDSS-3912 Adoption Assistance Eligibility Checklist and case files to ensure proper documentation exists to support the eligibility determination. Management’s Response: The Department of Children and Family Services management agrees with the findings, will reinforce existing policies and procedures, and make updates to current processes within the Department to ensure that all documents are properly retained and signed.
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 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. Cause/Condition: The County’s current policies and procedures are not operating effectively to ensure that only eligible recipients are receiving payments. Specifically, the following deficiencies in internal control over compliance were identified: • 5 of 40 cases tested, the LDSS-4810 re-determination checklist was not completed. • 4 of 40 cases tested, the LDSS-4810 re-determination checklist in the selected case file was completed but not signed off by both the case worker and supervisor. This is a repeat of the finding in the prior fiscal year's audit report, 2023-002. Effect: Existing internal controls were not operating properly to ensure compliance with eligibility according to Uniform Guidance. Reference: 2024-003 (Continued) Context: A sample of 40 cases totaling $38,773 was selected for audit from a population of greater than 200 totaling $8,355,818. Our sample was a statistically valid sample. Recommendation: We recommend that the County reinforce existing policies and procedures that require completion and review of the Title IV-E Eligibility Checklist to ensure proper documentation and eligibility determination. If the County’s procedures include destroying the hard copy originals of the forms, it is imperative the scanned copies are fully legible to support the authorized benefits issued. Questioned Costs: None noted. Management’s Response: The Department of Children and Family Services management agrees with the findings and will reinforce existing policies and procedures within the Department to ensure that all documents are properly retained and signed.
Reference: 2024-004 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: 2024 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. Reference: 2024-004 (Continued) Cause/Condition: The County’s current policies and procedures are not operating effectively to ensure that only eligible recipients are receiving payments. Specifically, the following deficiencies in internal control over compliance were identified: • In 5 of 40 cases, there is no documentation of height or length and weight measurements and/or no documentation of hematological testing. No indication of providing client a Medical Referral form to obtain the information. Nutritional risk could not be assessed accurately. • In 9 of 40 cases, verbal height and weight measurements were documented at certification, however, documentation of medical referral does not appear to be sent until subsequent follow-up appointments. This is a repeat of the finding in the prior fiscal year's audit report, 2023-003. Effect: Existing internal controls were not operating properly to ensure compliance with eligibility according to Uniform Guidance. Context: A sample of 40 cases was selected for audit from a population of greater than 200. Our sample was a statistically valid sample. Recommendation: We recommend that the County create or reinforce existing policies and procedures that require completion and review of the case files to ensure proper documentation related to the eligibility determination. Questioned Costs: None noted. Management’s Response: The County agrees with the findings and will reinforce existing policies and procedures within the Health Department to ensure that all supporting documents are properly obtained.
Reference: 2024-005 U.S. Department of Health and Human Services Pass-through entities: NYS Department of Family Assistance Low-Income Home Energy Assistance 93.568 Onondaga County Department of Social Services Program Year: 2024 Criteria: Internal controls should provide reasonable assurance that the County complies with activities allowed or unallowed and eligibility requirements according to the Uniform Guidance. Cause/Condition: The following instances of noncompliance with Uniform Guidance were identified: The County’s current policies and procedures are not operating effectively to ensure that only eligible recipients are receiving payments. Specifically, the following deficiencies in internal control over compliance were identified: • In 4 of 40 cases tested, benefit payments were not supported by adequate documentation in the case file, including applications or income documentation. Effect: Existing internal controls were not operating properly to ensure compliance with eligibility according to Uniform Guidance. Context: A sample of 40 cases was selected for audit from a population of greater than 200. Our sample was a statistically valid sample. Recommendation: We recommend that the County create or reinforce existing policies and procedures that require completion and review of the case files to ensure proper documentation related to the eligibility determination. Proper documentation included signatures from both the applicant and the worker and income representations from the applicant to complete the approval process. Questioned Costs: None noted. Management’s Response: The County agrees with the findings and will reinforce existing policies and procedures to ensure that all supporting documents are properly obtained.
Reference: 2024-004 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: 2024 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. Reference: 2024-004 (Continued) Cause/Condition: The County’s current policies and procedures are not operating effectively to ensure that only eligible recipients are receiving payments. Specifically, the following deficiencies in internal control over compliance were identified: • In 5 of 40 cases, there is no documentation of height or length and weight measurements and/or no documentation of hematological testing. No indication of providing client a Medical Referral form to obtain the information. Nutritional risk could not be assessed accurately. • In 9 of 40 cases, verbal height and weight measurements were documented at certification, however, documentation of medical referral does not appear to be sent until subsequent follow-up appointments. This is a repeat of the finding in the prior fiscal year's audit report, 2023-003. Effect: Existing internal controls were not operating properly to ensure compliance with eligibility according to Uniform Guidance. Context: A sample of 40 cases was selected for audit from a population of greater than 200. Our sample was a statistically valid sample. Recommendation: We recommend that the County create or reinforce existing policies and procedures that require completion and review of the case files to ensure proper documentation related to the eligibility determination. Questioned Costs: None noted. Management’s Response: The County agrees with the findings and will reinforce existing policies and procedures within the Health Department to ensure that all supporting documents are properly obtained.