FAC Explorer

Audit 45598

FY End
2022-12-31
Total Expended
$82.30M
Findings
4
Programs
47
Organization: County of Albany (NY)
Year: 2022 Accepted: 2023-09-27
Auditor: Bst & CO CPAS LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
43208 2022-002 Significant Deficiency Yes E
43209 2022-003 Significant Deficiency - E
619650 2022-002 Significant Deficiency Yes E
619651 2022-003 Significant Deficiency - E

Programs

ALN Program Spent Major Findings
93.568 Low-Income Home Energy Assistance $10.96M - 0
93.575 Child Care and Development Block Grant $10.13M Yes 0
93.667 Social Services Block Grant $9.82M - 0
93.658 Foster Care_title IV-E $3.76M Yes 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $3.69M Yes 0
93.959 Block Grants for Prevention and Treatment of Substance Abuse $2.86M - 0
93.659 Adoption Assistance $2.72M Yes 1
93.563 Child Support Enforcement $1.40M Yes 0
93.958 Block Grants for Community Mental Health Services $731,904 - 0
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $329,691 Yes 0
93.069 Public Health Emergency Preparedness $307,462 - 0
97.067 Homeland Security Grant Program $289,502 - 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $272,755 - 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $254,216 - 0
16.838 Comprehensive Opioid Abuse Site-Based Program $253,950 - 0
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $212,404 Yes 0
10.580 Supplemental Nutrition Assistance Program, Process and Technology Improvement Grants $199,397 - 0
16.575 Crime Victim Assistance $197,076 - 0
93.053 Nutrition Services Incentive Program $182,351 Yes 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $154,600 - 0
16.922 Equitable Sharing Program $145,358 - 0
93.991 Preventive Health and Health Services Block Grant $137,944 - 0
21.023 Emergency Rental Assistance Program $124,508 - 0
93.778 Medical Assistance Program $104,615 - 0
93.268 Immunization Cooperative Agreements $91,587 - 0
93.052 National Family Caregiver Support, Title Iii, Part E $90,239 - 0
93.645 Stephanie Tubbs Jones Child Welfare Services Program $80,156 - 0
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $73,191 - 0
93.136 Injury Prevention and Control Research and State and Community Based Programs $69,660 - 0
93.767 Children's Health Insurance Program $67,481 - 0
93.994 Maternal and Child Health Services Block Grant to the States $64,371 - 0
21.019 Coronavirus Relief Fund $60,000 - 0
93.747 Elder Abuse Prevention Interventions Program $45,512 - 0
93.558 Temporary Assistance for Needy Families $35,472 Yes 0
93.090 Guardianship Assistance $35,083 - 0
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $30,938 - 0
90.404 2018 Hava Election Security Grants $29,732 - 0
97.042 Emergency Management Performance Grants $27,048 - 0
14.231 Emergency Solutions Grant Program $26,278 - 0
93.071 Medicare Enrollment Assistance Program $24,874 - 0
93.566 Refugee and Entrant Assistance_state Administered Programs $19,206 - 0
20.703 Interagency Hazardous Materials Public Sector Training and Planning Grants $15,789 - 0
66.605 Performance Partnership Grants $9,843 - 0
16.017 Sexual Assault Services Formula Program $9,796 - 0
16.588 Violence Against Women Formula Grants $9,416 - 0
93.945 Assistance Programs for Chronic Disease Prevention and Control $4,936 - 0
20.616 National Priority Safety Programs $1,890 - 0

Contacts

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

Notes to SEFA

Title: Note 2 Non Cash Assistance Accounting Policies: a.Basis of PresentationThe accompanying Schedule of Expenditures of Federal Awards (Schedule) includes the federal award activity of the County of Albany, New York (County) under programs of the federal government or pass-through entities for the year ended December 31, 2022, using the accrual basis of accounting. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). For purposes of this Schedule, federal awards include assistance provided by a federal agency directly or indirectly in the form of grants, contracts, cooperative agreements, loans, and loan guarantees, and other non-cash assistance. The Schedule does not include the federal awards, if any, of discretely presented component units of the County (Albany County Airport Authority, Albany County Industrial Development Agency, and Albany County Land Bank).Negative amounts, if any, on the Schedule represent adjustments made to prior year expenditures in the normal course of business.b.Relationship to Financial StatementsFederal award revenues are reported in the Countys financial statements as government grants. The Countys financial statements are presented using the accrual basis. The Schedule presents only a selected portion of the activities of the County. It is not intended to, and does not, present either the financial position, statement of activities, or other changes in net assets of the County.c.Direct and Indirect CostsExpenditures for direct and indirect costs are recognized as incurred using the accrual method of accounting and in accordance with OMB A-87, Cost Principles for State, Local and Indian Tribal Governments. Under those cost principles, certain types of expenditures are not allowable or are limited as to reimbursement. The County has not elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The County is the recipient of federal award programs that do not result in cash receipts or disbursements through the County. Such programs are termed non-monetary programs and are described below.The County participates in the low-income Home Energy Assistance Program (HEAP) (Assistance Listing No. 93.568). While the County is responsible for administering the program, New York State pays vendors directly for eligible recipients of grant awards.
Title: Note 3 Matching Costs Accounting Policies: a.Basis of PresentationThe accompanying Schedule of Expenditures of Federal Awards (Schedule) includes the federal award activity of the County of Albany, New York (County) under programs of the federal government or pass-through entities for the year ended December 31, 2022, using the accrual basis of accounting. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). For purposes of this Schedule, federal awards include assistance provided by a federal agency directly or indirectly in the form of grants, contracts, cooperative agreements, loans, and loan guarantees, and other non-cash assistance. The Schedule does not include the federal awards, if any, of discretely presented component units of the County (Albany County Airport Authority, Albany County Industrial Development Agency, and Albany County Land Bank).Negative amounts, if any, on the Schedule represent adjustments made to prior year expenditures in the normal course of business.b.Relationship to Financial StatementsFederal award revenues are reported in the Countys financial statements as government grants. The Countys financial statements are presented using the accrual basis. The Schedule presents only a selected portion of the activities of the County. It is not intended to, and does not, present either the financial position, statement of activities, or other changes in net assets of the County.c.Direct and Indirect CostsExpenditures for direct and indirect costs are recognized as incurred using the accrual method of accounting and in accordance with OMB A-87, Cost Principles for State, Local and Indian Tribal Governments. Under those cost principles, certain types of expenditures are not allowable or are limited as to reimbursement. The County has not elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The County is required to provide matching costs for certain federal grants. These costs are not included in the Schedule.

Finding Details

Finding 2022-002
Criteria or specific requirement (including statutory, regulatory, or other citation): Eligibility for program benefits should be supported by completed standardized forms. Such standardized forms should be maintained and contain signatures of the caseworker completing the form and the supervisor indicating review and approval. Condition and context: Of forty program benefits tested for 2022, the following exceptions were noted: ? An application was unable to be located for one selection, ? Two selections were missing the LDSS-2970 (Services Authorization Form). Cause: Consistency 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 (2021-003) was reported in the prior year. Recommendation: Management should develop procedures to ensure the required documentation is maintained within each case file. Views of responsible officials: As detailed within the Corrective Action Plan, management has agreed to the findings and recommendation noted above.
Finding 2022-003
Adoption Assistance, Assistance Listing Number 93.659 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 forty TANF benefits tested for 2022, the following exceptions were noted: ? Five selections were missing the eligibility checklist (LDSS-3912), ? One selection was missing the benefit payment approval form (LDSS-2970), and ? One selection was missing evidence that efforts were made to place the child in adoption without subsidy. Cause: Consistency 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: Not applicable. Recommendation: Management should continue to monitor supervisory review procedures to ensure 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.
Finding 2022-002
Criteria or specific requirement (including statutory, regulatory, or other citation): Eligibility for program benefits should be supported by completed standardized forms. Such standardized forms should be maintained and contain signatures of the caseworker completing the form and the supervisor indicating review and approval. Condition and context: Of forty program benefits tested for 2022, the following exceptions were noted: ? An application was unable to be located for one selection, ? Two selections were missing the LDSS-2970 (Services Authorization Form). Cause: Consistency 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 (2021-003) was reported in the prior year. Recommendation: Management should develop procedures to ensure the required documentation is maintained within each case file. Views of responsible officials: As detailed within the Corrective Action Plan, management has agreed to the findings and recommendation noted above.
Finding 2022-003
Adoption Assistance, Assistance Listing Number 93.659 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 forty TANF benefits tested for 2022, the following exceptions were noted: ? Five selections were missing the eligibility checklist (LDSS-3912), ? One selection was missing the benefit payment approval form (LDSS-2970), and ? One selection was missing evidence that efforts were made to place the child in adoption without subsidy. Cause: Consistency 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: Not applicable. Recommendation: Management should continue to monitor supervisory review procedures to ensure 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.