FAC Explorer

Audit 413389

FY End
2025-12-31
Total Expended
$85.90M
Findings
1
Programs
38
Organization: County of Delaware, New York (NY)
Year: 2025 Accepted: 2026-09-30
Auditor: EFPR GROUP CPA’S PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1238510 2025-001 Material Weakness Yes E

Programs

ALN Program Spent Major Findings
93.778 GRANTS TO STATES FOR MEDICAID $67.55M Yes 0
93.568 LOW-INCOME HOME ENERGY ASSISTANCE $3.11M Yes 0
93.596 CHILD CARE MANDATORY AND MATCHING FUNDS OF THE CHILD CARE AND DEVELOPMENT FUND $2.77M Yes 1
20.205 HIGHWAY PLANNING AND CONSTRUCTION $2.46M Yes 0
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $2.24M Yes 0
93.659 ADOPTION ASSISTANCE $1.41M Yes 0
93.658 FOSTER CARE TITLE IV-E $1.04M Yes 0
10.561 STATE ADMINISTRATIVE MATCHING GRANTS FOR THE SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM $800,925 Yes 0
93.667 SOCIAL SERVICES BLOCK GRANT $781,619 Yes 0
21.027 COVID-19 - CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $620,196 Yes 0
93.045 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART C, NUTRITION SERVICES $564,454 Yes 0
17.278 WIOA DISLOCATED WORKER FORMULA GRANTS $469,428 Yes 0
93.563 CHILD SUPPORT SERVICES $382,912 Yes 0
17.259 WIOA YOUTH ACTIVITIES $243,201 Yes 0
93.044 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART B, GRANTS FOR SUPPORTIVE SERVICES AND SENIOR CENTERS $201,618 Yes 0
93.967 CENTERS FOR DISEASE CONTROL AND PREVENTION COLLABORATION WITH ACADEMIA TO STRENGTHEN PUBLIC HEALTH $190,128 Yes 0
23.011 APPALACHIAN RESEARCH, TECHNICAL ASSISTANCE, AND DEMONSTRATION PROJECTS $149,554 Yes 0
97.042 EMERGENCY MANAGEMENT PERFORMANCE GRANTS $142,932 Yes 0
17.258 WIOA ADULT PROGRAM $138,311 Yes 0
93.575 CHILD CARE AND DEVELOPMENT BLOCK GRANT $96,677 Yes 0
97.067 HOMELAND SECURITY GRANT PROGRAM $74,000 Yes 0
93.669 CHILD ABUSE AND NEGLECT STATE GRANTS $70,000 Yes 0
93.994 MATERNAL AND CHILD HEALTH SERVICES BLOCK GRANT TO THE STATES $63,749 Yes 0
93.069 PUBLIC HEALTH EMERGENCY PREPAREDNESS $41,613 Yes 0
93.674 JOHN H. CHAFEE FOSTER CARE PROGRAM FOR SUCCESSFUL TRANSITION TO ADULTHOOD $33,907 Yes 0
93.779 CENTERS FOR MEDICARE AND MEDICAID SERVICES (CMS) RESEARCH, DEMONSTRATIONS AND EVALUATIONS $33,637 Yes 0
93.556 MARYLEE ALLEN PROMOTING SAFE AND STABLE FAMILIES PROGRAM $32,432 Yes 0
84.181 SPECIAL EDUCATION-GRANTS FOR INFANTS AND FAMILIES $31,091 Yes 0
93.268 IMMUNIZATION COOPERATIVE AGREEMENTS $31,075 Yes 0
93.747 ELDER ABUSE PREVENTION INTERVENTIONS PROGRAM $29,982 Yes 0
93.071 MEDICARE ENROLLMENT ASSISTANCE PROGRAM $22,561 Yes 0
97.039 HAZARD MITIGATION GRANT $21,790 Yes 0
20.616 NATIONAL PRIORITY SAFETY PROGRAMS $20,314 Yes 0
17.245 TRADE ADJUSTMENT ASSISTANCE $10,389 Yes 0
93.645 STEPHANIE TUBBS JONES CHILD WELFARE SERVICES PROGRAM $7,675 Yes 0
93.052 NATIONAL FAMILY CAREGIVER SUPPORT, TITLE III, PART E $3,862 Yes 0
93.043 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART D, DISEASE PREVENTION AND HEALTH PROMOTION SERVICES $3,356 Yes 0
96.009 SOCIAL SECURITY STATE GRANTS FOR WORK INCENTIVES ASSISTANCE TO DISABLED BENEFICIARIES $2,263 Yes 0

Contacts

Name Title Type
PJSUHJW4J578 Penny Bishop Auditee
6077462121 Thomas Smith, CPA Auditor
No contacts on file

Notes to SEFA

The County’s share of certain program costs are not included in the reported expenditures.
The County is the recipient of a Federal financial assistance program that does not result in cash receipts or disbursements, termed “nonmonetary programs.” During the year ended December 31, 2025, the County distributed $9,893,021 of food stamps to eligible persons participating in the Supplemental Nutrition Assistance Program (Assistance Listing No. 10.551) and $66,691,690 of medical services and goods were received by participants in the Grants to States for Medicaid (Assistance Listing No. 93.778). However, the Supplemental Nutrition Assistance Program’s nonmonetary amount is not reflected in the schedule of expenditures of Federal awards, as requested by the U.S. Department of Agriculture. New York State makes payments of benefits directly to vendors, primarily utility companies, on behalf of eligible persons participating in the Low-Income Home Energy Assistance (Assistance Listing No. 93.568). Included in the amount presented on the schedule of expenditures of Federal awards is $2,951,685 in direct payments.

Finding Details

Finding 2025-001
Criteria - Based on agreement with a third party contractor (the Contractor), the Contractor performs a preliminary eligibility determination, then the County performs the final eligibility determination. Condition - The County did not determine eligibility. Cause - The County believed the Contractor performed the final eligibility determination. Effect of Condition - The County is not determining eligibility. Statistical Sampling - The sample was not intended to be, and was not, a statistically valid sample. Recommendation - We recommend that the County perform the final determination of eligibility. Questioned Costs - None noted. Perspective - It is possible that other programs that outsource eligibility have the same issue. Views of Responsible Officials and Planned Corrective Actions - (a) Implementation Plan of Actions - The County will determine eligibility over its programs. (b) Implementation Date - This will be implemented by December 31, 2026. (c) Persons Responsible for Implementation - The Director of Fiscal Affairs.