FAC Explorer

Audit 4074

FY End
2022-12-31
Total Expended
$23.60M
Findings
8
Programs
44
Organization: County of Otsego (NY)
Year: 2022 Accepted: 2023-11-27
Auditor: Insero & CO CPAS LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
2381 2022-003 Significant Deficiency Yes L
2382 2022-003 Significant Deficiency Yes L
2383 2022-003 Significant Deficiency Yes L
2384 2022-003 Significant Deficiency Yes L
578823 2022-003 Significant Deficiency Yes L
578824 2022-003 Significant Deficiency Yes L
578825 2022-003 Significant Deficiency Yes L
578826 2022-003 Significant Deficiency Yes L

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $6.64M Yes 1
93.568 Low-Income Home Energy Assistance $5.07M Yes 1
93.104 Comprehensive Community Mental Health Services for Children with Serious Emotional Disturbances (sed) $1.17M - 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $987,299 Yes 1
93.658 Foster Care_title IV-E $879,175 - 0
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $673,236 - 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $594,344 - 0
93.575 Child Care and Development Block Grant $577,693 - 0
93.659 Adoption Assistance $442,907 Yes 1
20.509 Formula Grants for Rural Areas and Tribal Transit Program $335,945 - 0
93.778 Medical Assistance Program $335,432 - 0
93.563 Child Support Enforcement $227,051 - 0
93.558 Temporary Assistance for Needy Families $159,851 - 0
97.067 Homeland Security Grant Program $112,183 - 0
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $95,340 - 0
17.259 Wia Youth Activities $82,883 - 0
84.027 Special Education_grants to States $81,450 - 0
93.667 Social Services Block Grant $68,162 - 0
93.052 National Family Caregiver Support, Title Iii, Part E $66,050 - 0
17.207 Employment Service/wagner-Peyser Funded Activities $56,008 - 0
93.053 Nutrition Services Incentive Program $53,316 - 0
84.181 Special Education-Grants for Infants and Families $46,765 - 0
17.278 Wia Dislocated Worker Formula Grants $36,939 - 0
16.575 Crime Victim Assistance $35,939 - 0
93.779 Centers for Medicare and Medicaid Services (cms) Research, Demonstrations and Evaluations $34,057 - 0
93.645 Stephanie Tubbs Jones Child Welfare Services Program $32,926 - 0
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $25,169 - 0
93.074 Hospital Preparedness Program (hpp) and Public Health Emergency Preparedness (phep) Aligned Cooperative Agreements $23,045 - 0
93.994 Maternal and Child Health Services Block Grant to the States $22,789 - 0
17.258 Wia Adult Program $22,136 - 0
93.556 Promoting Safe and Stable Families $21,936 - 0
93.767 Children's Health Insurance Program $21,680 - 0
93.628 Affordable Care Act Implementation Support for State Demonstrations to Integrate Care for Medicare-Medicaid Enrollees $20,895 - 0
16.758 Improving the Investigation and Prosecution of Child Abuse and the Regional and Local Children's Advocacy Centers $20,000 - 0
93.268 Immunization Cooperative Agreements $17,889 - 0
93.071 Medicare Enrollment Assistance Program $16,357 - 0
96.009 Social Security State Grants for Work Incentives Assistance to Disabled Beneficiaries $13,429 - 0
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $8,493 - 0
93.043 Special Programs for the Aging_title Iii, Part D_disease Prevention and Health Promotion Services $4,640 - 0
20.601 Alcohol Impaired Driving Countermeasures Incentive Grants I $3,995 - 0
20.600 State and Community Highway Safety $3,308 - 0
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $2,405 - 0
93.747 Elder Abuse Prevention Interventions Program $588 - 0
93.090 Guardianship Assistance $477 - 0

Contacts

Name Title Type
W4HAKV12R9K5 Allen Ruffles Auditee
6075474234 Patrick Jordan Auditor
No contacts on file

Notes to SEFA

Title: Note 1 Basis of Presentation Accounting Policies: Note 1 and Note 2 De Minimis Rate Used: N Rate Explanation: Note 3 The accompanying Schedule of Expenditures of Federal Awards presents the activity of all federal awards programs administered by the County, an entity as defined in Note 1 to the County's financial statements. Federal awards received directly from federal agencies, as well as federal awards passed through from other government agencies, are included on the Schedule of Expenditures of Federal Awards.
Title: Note 2 Basis of Accounting Accounting Policies: Note 1 and Note 2 De Minimis Rate Used: N Rate Explanation: Note 3 The basis of accounting varies by federal program consistent with the underlying regulations pertaining to each program. The amounts reported as federal expenditures generally were obtained from the appropriate federal financial reports for the applicable program and periods. The amounts reported in these federal financial reports are prepared from records maintained for each program. These records are periodically reconciled to the general ledger which is the source of the financial statements.
Title: Note 3 Indirect Costs Accounting Policies: Note 1 and Note 2 De Minimis Rate Used: N Rate Explanation: Note 3 Indirect costs are included in the reported expenditures to the extent they are included in the federal financial reports used as the source for the data presented. The County has not elected to use the 10% de minims cost rate.
Title: Note 4 Matching Costs Accounting Policies: Note 1 and Note 2 De Minimis Rate Used: N Rate Explanation: Note 3 Matching costs, such as the County's share of certain program costs, are not included in the reported expenditures.
Title: Note 5 Department of Social Services - Administrative Costs Accounting Policies: Note 1 and Note 2 De Minimis Rate Used: N Rate Explanation: Note 3 Differences between the amounts reflected in the Schedule of Expenditures of Federal Awards and the Department of Social Services' federal financial reports (RF-2 claims) are due to the allocation of administrative costs to the individual programs.
Title: Note 6 Low-Income Home Energy Assistance Accounting Policies: Note 1 and Note 2 De Minimis Rate Used: N Rate Explanation: Note 3 Differences between the amounts reflected in the Schedule of Expenditures of Federal Awards and the Department of Social Services' Federal Financial Reports (RF-8 claims) are due to payments distributed directly to recipients by New York State. The difference amounted to $5,395,699 for the year ended December 31, 2022.

Finding Details

Finding 2022-003
2022-003 Noncompliance with Uniform Guidance - Late Filing of Single Audit Reporting Package Condition/Criteria Under the Single Audit Act of 1996 and Uniform Guidance, the County was required to file the Single Audit reporting package by the end of the 9th month following the end of the fiscal year. This deadline was not met on a timely basis for the year ended December 31, 2022 or 2021. Cause/Effect The issues noted above under finding 2022-001 resulted in the County filing the single audit reporting package beyond the required filing date. Repeat Finding This is a repeat of finding 2021-003 from the prior year report. Recommendation We recommend the County perform reconciliations of all balance sheet accounts in a timely manner to ensure ending balances are correct to avoid delays in performing audit procedures. Management's Response County personnel have gone through vigorous training and will begin routine analysis of balance sheet accounts throughout the year.
Finding 2022-003
2022-003 Noncompliance with Uniform Guidance - Late Filing of Single Audit Reporting Package Condition/Criteria Under the Single Audit Act of 1996 and Uniform Guidance, the County was required to file the Single Audit reporting package by the end of the 9th month following the end of the fiscal year. This deadline was not met on a timely basis for the year ended December 31, 2022 or 2021. Cause/Effect The issues noted above under finding 2022-001 resulted in the County filing the single audit reporting package beyond the required filing date. Repeat Finding This is a repeat of finding 2021-003 from the prior year report. Recommendation We recommend the County perform reconciliations of all balance sheet accounts in a timely manner to ensure ending balances are correct to avoid delays in performing audit procedures. Management's Response County personnel have gone through vigorous training and will begin routine analysis of balance sheet accounts throughout the year.
Finding 2022-003
2022-003 Noncompliance with Uniform Guidance - Late Filing of Single Audit Reporting Package Condition/Criteria Under the Single Audit Act of 1996 and Uniform Guidance, the County was required to file the Single Audit reporting package by the end of the 9th month following the end of the fiscal year. This deadline was not met on a timely basis for the year ended December 31, 2022 or 2021. Cause/Effect The issues noted above under finding 2022-001 resulted in the County filing the single audit reporting package beyond the required filing date. Repeat Finding This is a repeat of finding 2021-003 from the prior year report. Recommendation We recommend the County perform reconciliations of all balance sheet accounts in a timely manner to ensure ending balances are correct to avoid delays in performing audit procedures. Management's Response County personnel have gone through vigorous training and will begin routine analysis of balance sheet accounts throughout the year.
Finding 2022-003
2022-003 Noncompliance with Uniform Guidance - Late Filing of Single Audit Reporting Package Condition/Criteria Under the Single Audit Act of 1996 and Uniform Guidance, the County was required to file the Single Audit reporting package by the end of the 9th month following the end of the fiscal year. This deadline was not met on a timely basis for the year ended December 31, 2022 or 2021. Cause/Effect The issues noted above under finding 2022-001 resulted in the County filing the single audit reporting package beyond the required filing date. Repeat Finding This is a repeat of finding 2021-003 from the prior year report. Recommendation We recommend the County perform reconciliations of all balance sheet accounts in a timely manner to ensure ending balances are correct to avoid delays in performing audit procedures. Management's Response County personnel have gone through vigorous training and will begin routine analysis of balance sheet accounts throughout the year.
Finding 2022-003
2022-003 Noncompliance with Uniform Guidance - Late Filing of Single Audit Reporting Package Condition/Criteria Under the Single Audit Act of 1996 and Uniform Guidance, the County was required to file the Single Audit reporting package by the end of the 9th month following the end of the fiscal year. This deadline was not met on a timely basis for the year ended December 31, 2022 or 2021. Cause/Effect The issues noted above under finding 2022-001 resulted in the County filing the single audit reporting package beyond the required filing date. Repeat Finding This is a repeat of finding 2021-003 from the prior year report. Recommendation We recommend the County perform reconciliations of all balance sheet accounts in a timely manner to ensure ending balances are correct to avoid delays in performing audit procedures. Management's Response County personnel have gone through vigorous training and will begin routine analysis of balance sheet accounts throughout the year.
Finding 2022-003
2022-003 Noncompliance with Uniform Guidance - Late Filing of Single Audit Reporting Package Condition/Criteria Under the Single Audit Act of 1996 and Uniform Guidance, the County was required to file the Single Audit reporting package by the end of the 9th month following the end of the fiscal year. This deadline was not met on a timely basis for the year ended December 31, 2022 or 2021. Cause/Effect The issues noted above under finding 2022-001 resulted in the County filing the single audit reporting package beyond the required filing date. Repeat Finding This is a repeat of finding 2021-003 from the prior year report. Recommendation We recommend the County perform reconciliations of all balance sheet accounts in a timely manner to ensure ending balances are correct to avoid delays in performing audit procedures. Management's Response County personnel have gone through vigorous training and will begin routine analysis of balance sheet accounts throughout the year.
Finding 2022-003
2022-003 Noncompliance with Uniform Guidance - Late Filing of Single Audit Reporting Package Condition/Criteria Under the Single Audit Act of 1996 and Uniform Guidance, the County was required to file the Single Audit reporting package by the end of the 9th month following the end of the fiscal year. This deadline was not met on a timely basis for the year ended December 31, 2022 or 2021. Cause/Effect The issues noted above under finding 2022-001 resulted in the County filing the single audit reporting package beyond the required filing date. Repeat Finding This is a repeat of finding 2021-003 from the prior year report. Recommendation We recommend the County perform reconciliations of all balance sheet accounts in a timely manner to ensure ending balances are correct to avoid delays in performing audit procedures. Management's Response County personnel have gone through vigorous training and will begin routine analysis of balance sheet accounts throughout the year.
Finding 2022-003
2022-003 Noncompliance with Uniform Guidance - Late Filing of Single Audit Reporting Package Condition/Criteria Under the Single Audit Act of 1996 and Uniform Guidance, the County was required to file the Single Audit reporting package by the end of the 9th month following the end of the fiscal year. This deadline was not met on a timely basis for the year ended December 31, 2022 or 2021. Cause/Effect The issues noted above under finding 2022-001 resulted in the County filing the single audit reporting package beyond the required filing date. Repeat Finding This is a repeat of finding 2021-003 from the prior year report. Recommendation We recommend the County perform reconciliations of all balance sheet accounts in a timely manner to ensure ending balances are correct to avoid delays in performing audit procedures. Management's Response County personnel have gone through vigorous training and will begin routine analysis of balance sheet accounts throughout the year.