Audit 369976

FY End
2024-12-31
Total Expended
$41.99M
Findings
1
Programs
44
Organization: County of Oswego, Ny (NY)
Year: 2024 Accepted: 2025-09-30

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
1157972 2024-002 Material Weakness Yes E

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $9.08M Yes 0
93.568 Low-Income Home Energy Assistance $6.82M Yes 0
93.558 Temporary Assistance for Needy Families $5.95M Yes 0
93.575 Child Care and Development Block Grant $4.57M Yes 0
93.658 Foster Care Title IV-E $2.83M Yes 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $2.26M Yes 0
93.659 Adoption Assistance $1.83M Yes 1
20.507 Federal Transit Formula Grants $1.27M Yes 0
93.045 Special Programs for the Aging, Title Iii, Part C, Nutrition Services $1.23M Yes 0
93.667 Social Services Block Grant $1.09M Yes 0
93.563 Child Support Services $726,302 Yes 0
17.278 Wioa Dislocated Worker Formula Grants $641,941 Yes 0
93.778 Medical Assistance Program $602,057 Yes 0
66.818 Brownfields Multipurpose, Assessment, Revolving Loan Fund, and Cleanup Cooperative Agreements $314,004 Yes 0
17.259 Wioa Youth Activities $306,955 Yes 0
97.067 Homeland Security Grant Program $293,595 Yes 0
17.258 Wioa Adult Program $265,335 Yes 0
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $230,380 Yes 0
14.218 Community Development Block Grants/entitlement Grants $156,753 Yes 0
93.556 Marylee Allen Promoting Safe and Stable Families Program $149,428 Yes 0
93.044 Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $138,795 Yes 0
20.509 Formula Grants for Rural Areas and Tribal Transit Program $129,123 Yes 0
93.053 Nutrition Services Incentive Program $113,934 Yes 0
93.090 Guardianship Assistance $113,296 Yes 0
84.181 Special Education-Grants for Infants and Families $93,697 Yes 0
93.052 National Family Caregiver Support, Title Iii, Part E $75,758 Yes 0
93.669 Child Abuse and Neglect State Grants $69,996 Yes 0
93.994 Maternal and Child Health Services Block Grant to the States $68,898 Yes 0
16.710 Public Safety Partnership and Community Policing Grants $64,078 Yes 0
93.268 Immunization Cooperative Agreements $60,211 Yes 0
93.069 Public Health Emergency Preparedness $56,464 Yes 0
97.039 Hazard Mitigation Grant $54,300 Yes 0
93.779 Centers for Medicare and Medicaid Services (cms) Research, Demonstrations and Evaluations $50,601 Yes 0
93.493 Congressional Directives $50,225 Yes 0
97.042 Emergency Management Performance Grants $46,372 Yes 0
93.767 Children's Health Insurance Program $45,388 Yes 0
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $38,864 Yes 0
93.967 Centers for Disease Control and Prevention Collaboration with Academia to Strengthen Public Health $38,573 Yes 0
20.106 Airport Improvement Program, Infrastructure Investment and Jobs Act Programs, and Covid-19 Airports Programs $37,631 Yes 0
93.645 Stephanie Tubbs Jones Child Welfare Services Program $14,152 Yes 0
93.071 Medicare Enrollment Assistance Program $13,818 Yes 0
93.043 Special Programs for the Aging, Title Iii, Part D, Disease Prevention and Health Promotion Services $10,137 Yes 0
66.472 Beach Monitoring and Notification Program Implementation Grants $5,472 Yes 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $2,485 Yes 0

Contacts

Name Title Type
XL8XYS2H7VV5 Robin McMillen Auditee
3153498395 Carl Widmer Auditor
No contacts on file

Finding Details

Finding 2024-002—Eligibility ALN #93.659 Criteria: As outlined within Section 2 Code of Federal Regulations (“CFR”) Part 200, Appendix XI, of the 2024 Compliance Supplement, the County is required to document and maintain certain eligibility documentation within the Adoption Assistance Program. Condition and Context: We noted that 2 of 28 cases selected for testing did not contain eligibility documentation for criminal background checks and New York State central register checks for adoption parents. Cause: The cases with missing eligibility documentation originated prior to 2015, and we noted that documentation for these cases were not maintained in an organized manner. Effect or Potential Effect: Noncompliance with the eligibility documentation requirements of the Section 2 Code of Federal Regulations (“CFR”) Part 200, Appendix XI, of the 2024 Compliance Supplement. Recommendation: We recommend that the County continue to ensure case files for the Adoption Assistance Program include all required documentation to satisfy the eligibility requirements as outlined by Section 2 Code of Federal Regulations (“CFR”) Part 200, Appendix XI, of the 2024 Compliance Supplement. View of Responsible Officials and Planned Corrective Action Plan: Going forward, all Adoption Subsidy case files will include Criminal Background Checks and Statewide Central Registry (SCR) clearances, in accordance with the updated OCFS-4401. Each Adoption Subsidy determination will be reviewed by the Senior Caseworker in charge of the FAHD Unit and subsequently verified by a Services Eligibility Unit Social Services Specialist to ensure that all required documentation is included prior to case opening.