Audit 367960

FY End
2024-12-31
Total Expended
$100.62M
Findings
4
Programs
49
Organization: County of Albany (NY)
Year: 2024 Accepted: 2025-09-26

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
1155685 2024-001 Material Weakness Yes E
1155686 2024-001 Material Weakness Yes E
1155687 2024-001 Material Weakness Yes E
1155688 2024-002 Material Weakness Yes E

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $16.61M Yes 0
93.575 Child Care and Development Block Grant $14.62M Yes 0
93.667 Social Services Block Grant $10.61M Yes 1
93.568 Low-Income Home Energy Assistance $7.93M Yes 0
93.658 Foster Care Title IV-E $3.93M Yes 0
93.659 Adoption Assistance $2.96M Yes 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $2.72M Yes 0
93.563 Child Support Services $1.71M Yes 0
16.922 Equitable Sharing Program $841,596 Yes 0
16.575 Crime Victim Assistance $823,887 Yes 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $692,936 Yes 0
16.838 Comprehensive Opioid, Stimulant, and Other Substances Use Program $578,363 Yes 0
93.958 Block Grants for Community Mental Health Services $502,356 Yes 0
93.044 Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $481,782 Yes 0
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $367,676 Yes 0
93.069 Public Health Emergency Preparedness $344,986 Yes 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $285,956 Yes 0
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $262,413 Yes 0
93.268 Immunization Cooperative Agreements $194,925 Yes 0
93.052 National Family Caregiver Support, Title Iii, Part E $192,266 Yes 0
93.045 Special Programs for the Aging, Title Iii, Part C, Nutrition Services $186,688 Yes 0
93.778 Medical Assistance Program $164,648 Yes 0
93.747 Elder Abuse Prevention Interventions Program $147,795 Yes 0
93.967 Centers for Disease Control and Prevention Collaboration with Academia to Strengthen Public Health $141,712 Yes 0
93.136 Injury Prevention and Control Research and State and Community Based Programs $139,186 Yes 0
17.738 Livescan Equipment Program $135,985 Yes 0
97.042 Emergency Management Performance Grants $91,416 Yes 0
20.205 Highway Planning and Construction $83,981 Yes 0
93.767 Children's Health Insurance Program $82,004 Yes 0
93.090 Guardianship Assistance $79,219 Yes 0
93.053 Nutrition Services Incentive Program $62,544 Yes 0
93.994 Maternal and Child Health Services Block Grant to the States $56,265 Yes 0
93.945 Assistance Programs for Chronic Disease Prevention and Control $52,835 Yes 0
16.588 Violence Against Women Formula Grants $49,999 Yes 0
97.067 Homeland Security Grant Program $45,535 Yes 0
93.566 Refugee and Entrant Assistance State/replacement Designee Administered Programs $40,248 Yes 0
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $37,739 Yes 0
20.616 National Priority Safety Programs $36,390 Yes 0
93.558 Temporary Assistance for Needy Families $36,245 Yes 1
93.779 Centers for Medicare and Medicaid Services (cms) Research, Demonstrations and Evaluations $34,160 Yes 0
93.043 Special Programs for the Aging, Title Iii, Part D, Disease Prevention and Health Promotion Services $28,345 Yes 0
93.699 State and National Tobacco Cessation Support Systems $24,200 Yes 0
93.071 Medicare Enrollment Assistance Program $23,541 Yes 0
10.580 Supplemental Nutrition Assistance Program, Process and Technology Improvement Grants $20,106 Yes 0
20.703 Interagency Hazardous Materials Public Sector Training and Planning Grants $15,523 Yes 0
16.017 Sexual Assault Services Formula Program $7,325 Yes 0
66.032 State and Tribal Indoor Radon Grants $5,990 Yes 0
93.008 Medical Reserve Corps Small Grant Program $5,200 Yes 0
66.605 Performance Partnership Grants $1,813 Yes 0

Contacts

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

Notes to SEFA

The County is required to provide matching costs for certain federal grants. These costs are not included in the Schedule.

Finding Details

Social Services Block Grant - 93.667 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 Social Service Block Grant benefits tested for 2024, the following exceptions were noted: • Two selections were missing the corresponding Eligibility Checklist for the applicable period. • Three selections were missing an application/recertification. • Two selections were missing the LDSS-2970 (Services Authorization Form). Cause: Inconsistency 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 (2023-002) 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.
Social Services Block Grant - 93.667 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 Social Service Block Grant benefits tested for 2024, the following exceptions were noted: • Two selections were missing the corresponding Eligibility Checklist for the applicable period. • Three selections were missing an application/recertification. • Two selections were missing the LDSS-2970 (Services Authorization Form). Cause: Inconsistency 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 (2023-002) 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.
Social Services Block Grant - 93.667 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 Social Service Block Grant benefits tested for 2024, the following exceptions were noted: • Two selections were missing the corresponding Eligibility Checklist for the applicable period. • Three selections were missing an application/recertification. • Two selections were missing the LDSS-2970 (Services Authorization Form). Cause: Inconsistency 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 (2023-002) 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.
Temporary Assistance for Needy Families - 93.558 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 2024, the following exceptions were noted: • One Eligibility Checklist did not have the required supervisor signature. • One recertification did not have the required supervisor signature. • One selection was missing an initial Eligibility Checklist.Cause: Inconsistency 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 (2023-002) 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.