FAC Explorer

Audit 412170

FY End
2025-12-31
Total Expended
$1.06B
Findings
3
Programs
53
Organization: County of Onondaga, New York (NY)
Year: 2025 Accepted: 2026-09-25
Auditor: 432 NORTH FRANKLIN STREET

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1236610 2025-003 Material Weakness Yes ABE
1236611 2025-004 Material Weakness Yes ABE
1236612 2025-003 Material Weakness Yes ABE

Programs

ALN Program Spent Major Findings
93.778 GRANTS TO STATES FOR MEDICAID $876.92M Yes 0
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $44.83M Yes 0
93.575 CHILD CARE AND DEVELOPMENT BLOCK GRANT $44.83M Yes 0
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $14.68M Yes 0
93.658 FOSTER CARE TITLE IV-E $9.19M Yes 1
10.557 WIC SPECIAL SUPPLEMENTAL NUTRITION PROGRAM FOR WOMEN, INFANTS, AND CHILDREN $8.75M Yes 1
93.568 LOW-INCOME HOME ENERGY ASSISTANCE $7.70M Yes 0
93.659 ADOPTION ASSISTANCE $6.38M Yes 0
93.959 BLOCK GRANTS FOR PREVENTION AND TREATMENT OF SUBSTANCE ABUSE $5.12M Yes 0
93.563 CHILD SUPPORT SERVICES $2.69M Yes 0
93.667 SOCIAL SERVICES BLOCK GRANT $2.65M Yes 0
93.567 REFUGEE AND ENTRANT ASSISTANCE VOLUNTARY AGENCY PROGRAMS $2.05M Yes 0
93.045 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART C, NUTRITION SERVICES $1.68M Yes 0
20.205 HIGHWAY PLANNING AND CONSTRUCTION $1.44M Yes 0
93.926 HEALTHY START INITIATIVE $1.25M Yes 0
93.243 SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE $903,912 Yes 0
16.838 COMPREHENSIVE OPIOID, STIMULANT, AND SUBSTANCE USE PROGRAM $595,211 Yes 0
93.044 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART B, GRANTS FOR SUPPORTIVE SERVICES AND SENIOR CENTERS $532,715 Yes 0
93.090 GUARDIANSHIP ASSISTANCE $521,779 Yes 0
93.104 COMPREHENSIVE COMMUNITY MENTAL HEALTH SERVICES FOR CHILDREN WITH SERIOUS EMOTIONAL DISTURBANCES (SED) $436,529 Yes 0
93.977 SEXUALLY TRANSMITTED DISEASES (STD) PREVENTION AND CONTROL GRANTS $356,986 Yes 0
84.181 SPECIAL EDUCATION-GRANTS FOR INFANTS AND FAMILIES $330,953 Yes 0
14.239 HOME INVESTMENT PARTNERSHIPS PROGRAM $326,405 Yes 0
93.074 HOSPITAL PREPAREDNESS PROGRAM (HPP) AND PUBLIC HEALTH EMERGENCY PREPAREDNESS (PHEP) ALIGNED COOPERATIVE AGREEMENTS $306,159 Yes 0
93.052 NATIONAL FAMILY CAREGIVER SUPPORT, TITLE III, PART E $281,948 Yes 0
93.645 STEPHANIE TUBBS JONES CHILD WELFARE SERVICES PROGRAM $280,077 Yes 0
93.674 JOHN H. CHAFEE FOSTER CARE PROGRAM FOR SUCCESSFUL TRANSITION TO ADULTHOOD $217,733 Yes 0
16.564 CRIME LABORATORY IMPROVEMENT $206,473 Yes 0
93.053 NUTRITION SERVICES INCENTIVE PROGRAM $204,496 Yes 0
16.839 STOP SCHOOL VIOLENCE $185,962 Yes 0
97.036 DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) $94,305 Yes 0
10.561 STATE ADMINISTRATIVE MATCHING GRANTS FOR THE SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM $67,830 Yes 0
93.069 PUBLIC HEALTH EMERGENCY PREPAREDNESS $56,030 Yes 0
93.268 IMMUNIZATION COOPERATIVE AGREEMENTS $34,872 Yes 0
16.742 PAUL COVERDELL FORENSIC SCIENCES IMPROVEMENT GRANT PROGRAM $34,831 Yes 0
93.779 CENTERS FOR MEDICARE AND MEDICAID SERVICES (CMS) RESEARCH, DEMONSTRATIONS AND EVALUATIONS $31,838 Yes 0
93.043 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART D, DISEASE PREVENTION AND HEALTH PROMOTION SERVICES $25,055 Yes 0
16.738 EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM $15,092 Yes 0
16.580 EDWARD BYRNE MEMORIAL STATE AND LOCAL LAW ENFORCEMENT ASSISTANCE DISCRETIONARY GRANTS PROGRAM $10,221 Yes 0
93.991 PREVENTIVE HEALTH AND HEALTH SERVICES BLOCK GRANT $9,803 Yes 0
66.032 STATE AND TRIBAL INDOOR RADON GRANTS $9,486 Yes 0
93.008 MEDICAL RESERVE CORPS SMALL GRANT PROGRAM $6,600 Yes 0
84.027 SPECIAL EDUCATION GRANTS TO STATES $5,800 Yes 0
16.606 STATE CRIMINAL ALIEN ASSISTANCE PROGRAM $4,232 Yes 0
93.505 AFFORDABLE CARE ACT (ACA) MATERNAL, INFANT, AND EARLY CHILDHOOD HOME VISITING PROGRAM $2,811 Yes 0
93.994 MATERNAL AND CHILD HEALTH SERVICES BLOCK GRANT TO THE STATES $1,518 Yes 0
97.067 HOMELAND SECURITY GRANT PROGRAM $832 Yes 0
16.609 PROJECT SAFE NEIGHBORHOODS $-3,981 Yes 0
93.136 INJURY PREVENTION AND CONTROL RESEARCH AND STATE AND COMMUNITY BASED PROGRAMS $-10,195 Yes 0
14.231 EMERGENCY SOLUTIONS GRANT PROGRAM $-13,181 Yes 0
14.218 COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS $-23,544 Yes 0
14.900 LEAD HAZARD REDUCTION GRANT PROGRAM $-100,269 Yes 0
20.600 STATE AND COMMUNITY HIGHWAY SAFETY $-143,435 Yes 0

Contacts

Name Title Type
PZ88LAELRJS3 Julius Perrotta Auditee
3154352130 Gregg Evans Auditor
No contacts on file

Notes to SEFA

Pass-Through Programs Where the County of Onondaga, New York (the County) receives funds from a government entity other than the federal government (pass-through), the funds are accumulated based upon the Assistance Listings (AL) number when advised by the pass-through grantor. Identifying numbers, other than AL numbers, which may be assigned by the pass-through grantors, are not maintained in the County’s financial management system. County management has identified certain pass-through identifying numbers and included them in the schedule of expenditures of federal awards (SEFA). Non-Monetary Federal Programs The County is awarded financial assistance programs that do not result in cash receipts or disbursements, termed “non-monetary programs.” During the fiscal year ended December 31, 2025, the County distributed $8,752,322 of Special Supplemental Nutrition Program for Women, Infants, and Children (WIC) food instruments to eligible persons participating in the WIC Program (AL 10.557), $6,898,586 of energy assistance to eligible persons under the Low-Income Home Energy Assistance Program (AL 93.568) and $876,916,833 of medical goods and services were received by eligible persons participating in the Medical Assistance Program (AL 93.778), as listed in the accompanying schedule.
Matching costs (i.e., the County’s share of certain program costs) are not included in the schedule of expenditures of federal awards.

Finding Details

Finding 2025-004
The County’s current policies and procedures did not operate effectively to ensure complete and accurate documentation of required anthropometric and hematological data. Specifically, deficiencies in internal control over compliance were identified: in 8 of 40 cases, documentation of height and weight measurements and hematological testing and/or attempts to obtain measurements were incomplete or not properly entered.
Finding 2025-003
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:  7 of 40 cases tested, the LDSS-4810 re-determination checklist was not completed sufficiently to document eligibility.  13 of 40 cases tested, the LDSS-4810 re-determination checklist in the selected case file was not properly completed annually including signatures of both the worker and supervisor.