Corrective Action Plans

Finding 1167407 (2025-005)

Material Weakness 2025

KY

HUD Housing Programs Special Tests & Provisions Subrecipient Monitoring

2025-005 – ALN 14.850 – Public Housing Operating Fund – Special Tests and Provisions – Insufficient Pledged Collateral Management acknowledged the finding and will follow the Auditor's recommendations as listed in the Schedule of Findings and Questioned Costs. Person Responsible for Correction of Fi...

2025-005 – ALN 14.850 – Public Housing Operating Fund – Special Tests and Provisions – Insufficient Pledged Collateral Management acknowledged the finding and will follow the Auditor's recommendations as listed in the Schedule of Findings and Questioned Costs. Person Responsible for Correction of Finding: Vickie Case, Interim Executive Director Anticipated Completion Date: December 31, 2025

View Audit 378491

Finding 1167406 (2025-002)

Material Weakness 2025

Housing Authority of the City of Garfield

NJ

Procurement, Suspension & Debarment

The authority will implement more stringent controls to the extent necessary to ensure that labor and material are provided and completed within 90 days from the date of an emergency contract awarded without public bidding pursuant to N.J.S.A 40A:11-6.

View Audit 378488

Finding 1167405 (2025-001)

Material Weakness 2025

Housing Authority of the City of Garfield

NJ

Procurement, Suspension & Debarment

The authority will implement more stringent controls to the extent necessary to ensure that labor and material are provided and completed within 90 days from the date of an emergency contract awarded without public bidding pursuant to N.J.S.A 40A:11-6.

View Audit 378488

Finding 1167404 (2025-001)

Material Weakness 2025

Bay County Council on Aging, Inc.

FL

Subrecipient Monitoring Eligibility Significant Deficiency § 200.303

December 29, 2025 Bay County Council on Aging, Inc. Management’s Corrective Action Plan For Fiscal Year Ended March 31, 2025 Finding Number: 2025-001 Planned Corrective Action: On March 31, 2025, the Department of Commence changed software vendors. In this system the program gives a suggested benefi...

December 29, 2025 Bay County Council on Aging, Inc. Management’s Corrective Action Plan For Fiscal Year Ended March 31, 2025 Finding Number: 2025-001 Planned Corrective Action: On March 31, 2025, the Department of Commence changed software vendors. In this system the program gives a suggested benefit amount that the household will receive. The Organization's staff member has to confirm the commitment, but the software will not allow a household to receive more than they are eligible for. Per the requirements of the new software system, the client is responsible for completing the application and uploading any required supporting documentation. The Organization is responsible for verifying the information is correct based on the supporting documentation prior to the release of the funds to the client. Anticipated Completion Date: 3/31/2025 Responsible Contact: Karen Coffman

View Audit 378471

Finding 1167377 (2025-007)

Material Weakness 2025

Epsom Elderly Housing, Inc.

NH

Subrecipient Monitoring Significant Deficiency

Condition: The property is not utilizing the Replacement Reserve as intended and is instead paying for costs out of the operating account. Action Plan: Please see below the new process ensuring replacement reserve requests are being made in a timely manner: 1) Quarterly Assessment: Quarterly review ...

Condition: The property is not utilizing the Replacement Reserve as intended and is instead paying for costs out of the operating account. Action Plan: Please see below the new process ensuring replacement reserve requests are being made in a timely manner: 1) Quarterly Assessment: Quarterly review are now in place to assess reserve balances and ensure funds are used for necessary repairs. Monthly cash flow reports will align reserve balances with property needs. 2) Formal Utilization Procedure: A written procedure has been established for requesting and using replacement reserve funds. This includes clear guidelines, approval workflows, and thresholds for reserve levels based on property needs. 3) Monitoring & Reporting: Periodic audits will ensure funds are spent according to HUD guidelines. 4) Staff Training & Oversight: Staff will receive training on proper reserve management, and management will increase oversight to ensure funds are used appropriately. Completion Date: 4/1/2026 Contact: Jackie Oliveira-Director of Affordable Housing

View Audit 378388

Finding 1167375 (2025-006)

Material Weakness 2025

Epsom Elderly Housing, Inc.

NH

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Significant Deficiency

Condition: Lack of review and approvals on time allocated and charged to the property. Action Plan: The Director of Affordable Housing will ensure that her staff submit allocation sheets each pay period. The Director will review the allocation sheets for accuracy, and the Director will approve the a...

Condition: Lack of review and approvals on time allocated and charged to the property. Action Plan: The Director of Affordable Housing will ensure that her staff submit allocation sheets each pay period. The Director will review the allocation sheets for accuracy, and the Director will approve the allocation sheets before submitting to Payroll for processing. The Chief Operating Officer will ensure that the Director of Affordable Housing submits an allocation sheet each pay period. The COO will check the allocation sheet for accuracy before approving the allocation sheet and submitting to Payroll for processing. The allocation sheet submitted will include detailed information on the job duties performed during that pay period by the staff member submitting the allocation sheet. Completion Date: 6/1/2026 Contact: Jackie Oliveira-Director of Affordable Housing

View Audit 378388

Finding 1167373 (2025-005)

Material Weakness 2025

Epsom Elderly Housing, Inc.

NH

Material Weakness

Condition: All management agent duties should be performed timely. Action Plan: Please see below the new process regarding hiring additional staff and turnover at Community Action Program Belknap-Merrimack Counties Inc. Due to lack of management, it is understood the importance of having staff train...

Condition: All management agent duties should be performed timely. Action Plan: Please see below the new process regarding hiring additional staff and turnover at Community Action Program Belknap-Merrimack Counties Inc. Due to lack of management, it is understood the importance of having staff training on a regular basis to ensure management and compliance duties can be performed adequately. Community Action Program Belknap-Merrimack Counties Inc. plans to improve the standards of employee training and will be hosting quarterly trainings on employee responsibilities, performance, and areas for improvement. This includes HUD trainings and keeping up to date on any new HUD policies and procedures. We understand the importance of a well-trained staff. We are committed to our performance and adhering to HUD standards while implementing policies to follow for continuous improvement. As of December 2025 this department is fully staffed, if for some reason we become not fully staffed in the coming year, I will hire a temp agency to help in the interim of being full staffed again. Completion Date: 6/1/2026 Contact: Jackie Oliveira-Director of Affordable Housing

View Audit 378388

Finding 1167371 (2025-003)

Material Weakness 2025

Epsom Elderly Housing, Inc.

NH

HUD Housing Programs Internal Control / Segregation of Duties

Condition: Missing required documentation. Enterprise Income Verification (EIV) reports were not able to be run due to the license expiring and the person with the license no longer working at the organization. Action Plan: We have reviewed the finding regarding the need for a system ensuring that m...

Condition: Missing required documentation. Enterprise Income Verification (EIV) reports were not able to be run due to the license expiring and the person with the license no longer working at the organization. Action Plan: We have reviewed the finding regarding the need for a system ensuring that more than one individual holds an EIV (Enterprise Income Verification) license and that the license does not lapse. We understand the importance of maintaining access to the EIV system and ensuring uninterrupted compliance with HUD requirements. In response to this finding, we have taken the following corrective actions: 1. Designating Multiple EIV Users: We have implemented a policy that ensures at least two staff members are trained and hold active EIV access. This provides continuity in the event that one staff member is unavailable or the license needs to be renewed. 2. Tracking License Expiration: We have established a system to track EIV license expiration dates and will proactively initiate renewal processes well in advance of any license lapsing. A reminder system has been set up to notify both the employee holding the license and the supervisor, ensuring that renewals are completed on time. 3. Backup Procedures: In addition, we have documented backup procedures to ensure that another individual with the appropriate access is available to perform EIV-related tasks in case of staff turnover or other absences. Completion Date: 6/1/2024 Contact: Jackie Oliveira-Director of Affordable Housing

View Audit 378388

Finding 1167369 (2025-004)

Material Weakness 2025

Epsom Elderly Housing, Inc.

NH

HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties

Condition: HUD forms must be certified by an authorized user. Action Plan: Please see below the new process ensuring that all HUD forms are certified by an authorized user: 1) Tracking System: A system has been implemented to monitor certifier assignments and send reminders for updates. 2) Training ...

Condition: HUD forms must be certified by an authorized user. Action Plan: Please see below the new process ensuring that all HUD forms are certified by an authorized user: 1) Tracking System: A system has been implemented to monitor certifier assignments and send reminders for updates. 2) Training & Oversight: Staff training will be enhanced, and management will increase oversight to ensure compliance. 3) Monitoring and Accountability: Management will regularly review the certification process to ensure all forms are signed by the appropriate certifiers and to verify that all necessary updates are made promptly. Completion Date: 7/1/2024 Contact: Jackie Oliveira-Director of Affordable Housing

View Audit 378388

Finding 1167368 (2025-002)

Material Weakness 2025

Epsom Elderly Housing, Inc.

NH

Eligibility HUD Housing Programs Internal Control / Segregation of Duties

Condition: Tenant rent and tenant assistance were not calculated correctly and or lacked recertification paperwork. Action Plan: Management will implement a formal procedure requiring that all tenant income and expense calculations be reviewed by the Director of Affordable Housing for final approval...

Condition: Tenant rent and tenant assistance were not calculated correctly and or lacked recertification paperwork. Action Plan: Management will implement a formal procedure requiring that all tenant income and expense calculations be reviewed by the Director of Affordable Housing for final approval. This secondary review will verify accuracy, completeness, and compliance with HUD/PRAC requirements. Documentation of the review will be maintained in the tenant file. This procedure will be implemented immediately and applied to all future certifications and recertifications. Completion Date: 3/1/2026 Contact: Jackie Oliveira-Director of Affordable Housing

View Audit 378388

Finding 1167365 (2025-007)

Material Weakness 2025

Belmont Elderly Housing, Inc.

NH

Subrecipient Monitoring Significant Deficiency

Condition: The property is not utilizing the Replacement Reserve as intended and is instead paying for costs out of the operating account. Action Plan: Please see below the new process ensuring replacement reserve requests are being made in a timely manner: 1) Quarterly Assessment: Quarterly review ...

Condition: The property is not utilizing the Replacement Reserve as intended and is instead paying for costs out of the operating account. Action Plan: Please see below the new process ensuring replacement reserve requests are being made in a timely manner: 1) Quarterly Assessment: Quarterly review are now in place to assess reserve balances and ensure funds are used for necessary repairs. Monthly cash flow reports will align reserve balances with property needs. 2) Formal Utilization Procedure: A written procedure has been established for requesting and using replacement reserve funds. This includes clear guidelines, approval workflows, and thresholds for reserve levels based on property needs. 3) Monitoring & Reporting: Periodic audits will ensure funds are spent according to HUD guidelines. 4) Staff Training & Oversight: Staff will receive training on proper reserve management, and management will increase oversight to ensure funds are used appropriately. Completion Date: 5/1/2026 Contact: Jackie Oliveira-Director of Affordable Housing

View Audit 378387

Finding 1167363 (2025-006)

Material Weakness 2025

Belmont Elderly Housing, Inc.

NH

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Significant Deficiency

Condition: Lack of review and approvals on time allocated and charged to the property. Action Plan: The Director of Affordable Housing will ensure that her staff submit allocation sheets each pay period. The Director will review the allocation sheets for accuracy, and the Director will approve the a...

Condition: Lack of review and approvals on time allocated and charged to the property. Action Plan: The Director of Affordable Housing will ensure that her staff submit allocation sheets each pay period. The Director will review the allocation sheets for accuracy, and the Director will approve the allocation sheets before submitting to Payroll for processing. The Chief Operating Officer will ensure that the Director of Affordable Housing submits an allocation sheet each pay period. The COO will check the allocation sheet for accuracy before approving the allocation sheet and submitting to Payroll for processing. The allocation sheet submitted will include detailed information on the job duties performed during that pay period by the staff member submitting the allocation sheet. Completion Date: 6/1/2026 Contact: Jackie Oliveira-Director of Affordable Housing

View Audit 378387

Finding 1167361 (2025-005)

Material Weakness 2025

Belmont Elderly Housing, Inc.

NH

Material Weakness

Condition: All management agent duties should be performed timely. Action Plan: Please see below the new process regarding hiring additional staff and turnover at Community Action Program Belknap-Merrimack Counties Inc. Due to lack of management, it is understood the importance of having staff train...

Condition: All management agent duties should be performed timely. Action Plan: Please see below the new process regarding hiring additional staff and turnover at Community Action Program Belknap-Merrimack Counties Inc. Due to lack of management, it is understood the importance of having staff training on a regular basis to ensure management and compliance duties can be performed adequately. Community Action Program Belknap-Merrimack Counties Inc. plans to improve the standards of employee training and will be hosting quarterly trainings on employee responsibilities, performance, and areas for improvement. This includes HUD trainings and keeping up to date on any new HUD policies and procedures. We understand the importance of a well-trained staff. We are committed to our performance and adhering to HUD standards while implementing policies to follow for continuous improvement. As of December 2025 this department is fully staffed, if for some reason we become not fully staffed in the coming year, I will hire a temp agency to help in the interim of being full staffed again. Completion Date: 6/1/2026 Contact: Jackie Oliveira-Director of Affordable Housing

View Audit 378387

Finding 1167359 (2025-004)

Material Weakness 2025

Belmont Elderly Housing, Inc.

NH

HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties

Condition: HUD forms must be certified by an authorized user. Action Plan: Please see below the new process ensuring that all HUD forms are certified by an authorized user: 1) Tracking System: A system has been implemented to monitor certifier assignments and send reminders for updates. 2) Training ...

Condition: HUD forms must be certified by an authorized user. Action Plan: Please see below the new process ensuring that all HUD forms are certified by an authorized user: 1) Tracking System: A system has been implemented to monitor certifier assignments and send reminders for updates. 2) Training & Oversight: Staff training will be enhanced, and management will increase oversight to ensure compliance. 3) Monitoring and Accountability: Management will regularly review the certification process to ensure all forms are signed by the appropriate certifiers and to verify that all necessary updates are made promptly. Completion Date: 7/1/2024 Contact: Jackie Oliveira-Director of Affordable Housing

View Audit 378387

Finding 1167357 (2025-003)

Material Weakness 2025

Belmont Elderly Housing, Inc.

NH

HUD Housing Programs

Condition: HUD performed an MOR in September of 2023 for which a response is required within 30 days. The response was not completed timely and the MOR is still open. Action Plan: Management acknowledges this recommendation. Once the management agent is fully staffed, all efforts will be made to ens...

Condition: HUD performed an MOR in September of 2023 for which a response is required within 30 days. The response was not completed timely and the MOR is still open. Action Plan: Management acknowledges this recommendation. Once the management agent is fully staffed, all efforts will be made to ensure that MOR findings are reviewed and responded to within the required 30-day timeframe. This corrective action will be fully implemented in 2026, at which time staffing levels will support timely and consistent compliance with reporting requirements. Completion Date: 9/1/2026 Contact: Jackie Oliveira-Director of Affordable Housing

View Audit 378387

Finding 1167356 (2025-002)

Material Weakness 2025

Belmont Elderly Housing, Inc.

NH

HUD Housing Programs Internal Control / Segregation of Duties

Condition: Missing required documentation. Enterprise Income Verification (EIV) reports were not able to be run due to the license expiring and the person with the license no longer working at the organization. Action Plan: We have reviewed the finding regarding the need for a system ensuring that m...

Condition: Missing required documentation. Enterprise Income Verification (EIV) reports were not able to be run due to the license expiring and the person with the license no longer working at the organization. Action Plan: We have reviewed the finding regarding the need for a system ensuring that more than one individual holds an EIV (Enterprise Income Verification) license and that the license does not lapse. We understand the importance of maintaining access to the EIV system and ensuring uninterrupted compliance with HUD requirements. In response to this finding, we have taken the following corrective actions: 1. Designating Multiple EIV Users: We have implemented a policy that ensures at least two staff members are trained and hold active EIV access. This provides continuity in the event that one staff member is unavailable or the license needs to be renewed. 2. Tracking License Expiration: We have established a system to track EIV license expiration dates and will proactively initiate renewal processes well in advance of any license lapsing. A reminder system has been set up to notify both the employee holding the license and the supervisor, ensuring that renewals are completed on time. 3. Backup Procedures: In addition, we have documented backup procedures to ensure that another individual with the appropriate access is available to perform EIV-related tasks in case of staff turnover or other absences. Anticipated Completion Date: 6/1/2024 Contact: Jackie Oliveira-Director of Affordable Housing

View Audit 378387

Finding 1167353 (2025-012)

Material Weakness 2025

State of New York

NY

Reporting Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303

State Agency: NYS Division of Homeland Security and Emergency Services Program Name: Disaster Grants – Public Assistance (Presidentially Declared Disasters) ALN #: 97.036 Single Audit Contact: Celines Jorge-Gecewicz Title: Director of Finance for Disaster Recovery Programs Telephone: (518) 473-5694 ...

State Agency: NYS Division of Homeland Security and Emergency Services Program Name: Disaster Grants – Public Assistance (Presidentially Declared Disasters) ALN #: 97.036 Single Audit Contact: Celines Jorge-Gecewicz Title: Director of Finance for Disaster Recovery Programs Telephone: (518) 473-5694 E-mail Address: Celines.Jorge-Gecewicz@dhses.ny.gov Audit Report Reference: 2025-012 Anticipated Completion Date: 3/31/2026 Corrective Action Planned: The Division of Homeland Security and Emergency Services (DHSES) Disaster Recovery Programs (DRP) acknowledges the identified discrepancies between amounts as reported to the Federal government and the supporting documentation associated with those award amounts as required by the Federal Funding Accountability and Transparency Act (FFATA). DHSES DRP has implemented immediate corrective actions to strengthen internal guidance related to reporting and internal controls monitoring to ensure timely and accurate FFATA reporting. The nature of FEMA reimbursement often takes years from the emergency declaration to the reimbursement of expenses and the project closeout and may include multiple disbursements to applicants over multiple fiscal years. FFATA data reported in all prior New York State Fiscal Years was completed in the now retired FFATA Subaward Reporting System (FSRS.gov). This system was retired on March 6, 2025, and replaced with subaward reporting on SAM.gov on March 8, 2025 – just 23 days before the close of State Fiscal Year (FY) 2025. All existing data from FSRS.gov was migrated to SAM.gov. During transition training, Federal representatives indicated that while there could be accuracy issues related to the data migration – grantees would not be required to remediate these issues. After the completion of migration, DHSES DRP staff noticed data inaccuracies and submitted support requests through the US General Services Administration’s Federal Service Desk (fsdsupport@gsa.gov) and USAspending Service Desk Team (usaspending.help@fiscal.treasury.gov). However, to date, no Federal solution has been identified. While efforts to identify a solution at the Federal level have been unsuccessful, DHSES DRP staff continue to review and correct all information previously submitted for open disasters. Going forward staff will make necessary corrections to SAM.gov, where feasible, to achieve full compliance. Additionally, the State will revise Budget Bulletin L-0302 - Federal Funding Accountability and Transparency Act Guidance to remind agencies to be aware of the conversion to SAM.gov and the need to verify/correct data, and report inaccuracies to the Federal government.

View Audit 378379

Finding 1167352 (2025-011)

Material Weakness 2025

State of New York

NY

Subrecipient Monitoring

State Agency: Office of Addiction Services and Supports Program Name: Block Grants for Prevention and Treatment of Substance Abuse ALN #: 93.959 Single Audit Contact: Steven Shrager Title: Director of Audit Services Telephone: (518) 485-2053 E-mail Address: steven.shrager@oasas.ny.gov Audit Report R...

State Agency: Office of Addiction Services and Supports Program Name: Block Grants for Prevention and Treatment of Substance Abuse ALN #: 93.959 Single Audit Contact: Steven Shrager Title: Director of Audit Services Telephone: (518) 485-2053 E-mail Address: steven.shrager@oasas.ny.gov Audit Report Reference: 2025-011 Anticipated Completion Date: 3/31/2026 Corrective Action Planned: New York State Office of Addiction Services and Supports (OASAS) agrees that enhanced subrecipient monitoring policies, procedures and internal control will help ensure the State’s compliance with 45 CFR 75.352(d) and 45 CFR 75.352(e). While monitoring activities are currently performed – OASAS will improve the documentation of the activities performed – including keeping a written list of all factor considerations used to determine which subrecipients are subject to additional monitoring procedures. OASAS will continue to use a “priority list” to record high-risk subrecipients subject to additional monitoring. Additionally, OASAS will maintain documentation of input from any other sources that result in the decision to conduct a review of a provider. Information will be filed and maintained pertaining to reasoning for selected providers whose priority varies in status of ranking on this priority list.

View Audit 378379

Finding 1167351 (2025-010)

Material Weakness 2025

State of New York

NY

Subrecipient Monitoring Reporting Procurement, Suspension & Debarment

State Agency: Office of Addiction Services and Supports Program Name: Block Grants for Prevention and Treatment of Substance Abuse ALN #: 93.959 Single Audit Contact: Steven Shrager Title: Director of Audit Services Telephone: (518) 485-2053 E-mail Address: steven.shrager@oasas.ny.gov Audit Report R...

State Agency: Office of Addiction Services and Supports Program Name: Block Grants for Prevention and Treatment of Substance Abuse ALN #: 93.959 Single Audit Contact: Steven Shrager Title: Director of Audit Services Telephone: (518) 485-2053 E-mail Address: steven.shrager@oasas.ny.gov Audit Report Reference: 2025-010 Anticipated Completion Date: 3/31/2026 Corrective Action Planned: The condition found was due the timing of the implementation of the Office of Addiction Services and Supports (OASAS) corrective action plan for a finding that was identified in the previous fiscal year. As a result of staffing changes and constraints brought about by the COVID-19 pandemic, the Federal Funding Accountability and Transparency Act (FFATA) reporting requirements were not adequately considered, and FFATA reporting was not completed in the prior year. Resource constraints continued to be a challenge throughout the current fiscal year, which prevented OASAS from fully implementing its corrective action plan during this period. OASAS will review and enhance its policies, procedures, and internal controls to ensure that all amounts passed through to subrecipients and subcontractors under subawards as defined in 45 CFR 75.2 are reported in accordance with the FFATA federal regulations. All OASAS first-tier subrecipients will receive the required notification of FFATA applicability per CFR 200.311. SAM.gov will be updated for obligations under the Federal Fiscal Year (FFY) 2020 award and forward. Due to employee separations in the Grants Management and Aid to Localities Budget area, the lead assigned to this task in December 2024 was the Bureau Director. Staff from Grants and Aid to Localities attended the December and following webinars held for the transition from FSRS to SAM.gov. The actual transition to SAM.gov occurred in early March 2025, which delayed our reporting. FFY23 entries were made in FSRS prior to the transition, but the system would not allow us to submit and entries did not subsequently migrate to SAM.gov. FFY23 entries were re-entered in June 2025. In addition to the FFY21 COVID Relief Funds and FFY24 grant reporting included in the table above, FFY25 entries were made on July 1, 2025, August 25, 2025, and September 22, 2025 to correspond with the first date of expected expenditure by subrecipients (July 1) as well as the available allocations of the FFY25 award per the Notices of Awards (NOAs) (50%, 75%, and 100%, respectively). OASAS intends to complete FFY21 American Rescue Plan funds notices and follow-up fall 2026.

View Audit 378379

Finding 1167350 (2025-009)

Material Weakness 2025

State of New York

NY

Subrecipient Monitoring § 200.501

State Agency: Office of Mental Health Program Name: Block Grants for Community Mental Health Services ALN #: 93.958 Single Audit Contact: April Wojtkiewicz Title: Director, Office of Community Budget & Financial Management Telephone: (518) 474-5968 E-mail Address: April.Wojtkiewicz@omh.ny.gov Audit ...

State Agency: Office of Mental Health Program Name: Block Grants for Community Mental Health Services ALN #: 93.958 Single Audit Contact: April Wojtkiewicz Title: Director, Office of Community Budget & Financial Management Telephone: (518) 474-5968 E-mail Address: April.Wojtkiewicz@omh.ny.gov Audit Report Reference: 2025-009 Anticipated Completion Date: 3/31/2026 Corrective Action Planned: Office of Mental Health (OMH) updated policies and procedures regarding subrecipient monitoring in March 2025 and will continue to update the federal certification form annually to ensure that all required award identification information is included. Further, OMH initiated an expense report process to review award specific expense reports for the Mental Health Block grant in SFY2024-25. Additionally, while a formalized risk assessment was not conducted, one has been developed to assess subrecipient risk of noncompliance. This risk assessment will be used in conjunction with the review of award specific expense reports to determine those subrecipients that need additional monitoring. Applicable policies and procedures will be updated as appropriate upon completion. Lastly, OMH has adopted a tracking mechanism that will be used to track and review all subrecipient single audit submissions during the upcoming review cycle.

View Audit 378379

Finding 1167349 (2025-008)

Material Weakness 2025

State of New York

NY

Subrecipient Monitoring Procurement, Suspension & Debarment Allowable Costs / Cost Principles

State Agency: Office of Mental Health Program Name: Block Grants for Community Mental Health Services ALN #: 93.958 Single Audit Contact: April Wojtkiewicz Title: Director, Office of Community Budget & Financial Management Telephone: (518) 474-5968 E-mail Address: April.Wojtkiewicz@omh.ny.gov Audit ...

State Agency: Office of Mental Health Program Name: Block Grants for Community Mental Health Services ALN #: 93.958 Single Audit Contact: April Wojtkiewicz Title: Director, Office of Community Budget & Financial Management Telephone: (518) 474-5968 E-mail Address: April.Wojtkiewicz@omh.ny.gov Audit Report Reference: 2025-008 Anticipated Completion Date: 3/31/2026 Corrective Action Planned: Office of Mental Health (OMH) acknowledges that there was an oversight in reporting amounts passed through to subrecipients as required by Federal Funding Accountability and Transparency Act (FFATA). OMH updated policies and procedures regarding the FFATA in March 2025 and will report on the amounts passed through to subrecipients and subcontractors in SFY2025-26.

View Audit 378379

Finding 1167348 (2025-007)

Material Weakness 2025

State of New York

NY

Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles

State Agency: Office of Mental Health Program Name: Block Grants for Community Mental Health Services ALN #: 93.958 Single Audit Contact: April Wojtkiewicz Title: Director, Office of Community Budget & Financial Management Telephone: (518) 474-5968 E-mail Address: April.Wotjtkiewicz@omh.ny.gov Audit...

State Agency: Office of Mental Health Program Name: Block Grants for Community Mental Health Services ALN #: 93.958 Single Audit Contact: April Wojtkiewicz Title: Director, Office of Community Budget & Financial Management Telephone: (518) 474-5968 E-mail Address: April.Wotjtkiewicz@omh.ny.gov Audit Report Reference: 2025-007 Anticipated Completion Date: 3/31/2026 Corrective Action Planned: Office of Mental Health (OMH) will have staff complete time studies so that a percentage of employee salaries can be allocated to the grant. Policies, procedures, and internal controls will be updated accordingly to ensure that source data is maintained to support the calculation of the earmarking for administrative expenses.

View Audit 378379

Finding 1167347 (2025-006)

Material Weakness 2025

State of New York

NY

Subrecipient Monitoring

State Agency: Office of Children and Family Services Program Name: Social Services Block Grant ALN #: 93.667 Single Audit Contact: Bonnie Hahn Title: Audit Liaison Telephone: (518) 486-1034 E-mail Address: Bonnie.Hahn@ocfs.ny.gov Audit Report Reference: 2025-006 Anticipated Completion Date: 3/31/202...

State Agency: Office of Children and Family Services Program Name: Social Services Block Grant ALN #: 93.667 Single Audit Contact: Bonnie Hahn Title: Audit Liaison Telephone: (518) 486-1034 E-mail Address: Bonnie.Hahn@ocfs.ny.gov Audit Report Reference: 2025-006 Anticipated Completion Date: 3/31/2026 Corrective Action Planned: The Office of Children and Family Services (OCFS) Bureau of Local District Services and Financial Systems (BLDSFS) has implemented enhanced fiscal monitoring to review Local Department of Social Services (LDSS) claims in accordance with the Federal Code of Regulations; (CFR) 45 CFR 75.352(d) and 45 CFR 75.352(e) to ensure the federal funds (Title XX and Title XX TANF transfer funds) spent by the local districts were spent in compliance with federal statutes, regulations, and the terms and conditions of the subaward. The BLDSFS enhanced fiscal monitoring activities (started in SFY 22-23) include a review of supporting documentation to determine the adequacy and appropriateness of Title XX claims. The goal is to review each county once every year selecting the highest risk counties first based on the annual risk assessment. In addition to the enhanced fiscal monitoring being conducted by BLDSFS, the Division of Child Welfare and Community Services (CWCS) has developed monitoring procedures for on-site reviews of participants that have received services under the Social Services Block Grant (Title XX, which also includes Title XX TANF transfer funds) to determine if they were eligible to receive those services. CWCS has created a check list to be used during each case review and began onsite reviews of documentation supporting the Title XX payments made on behalf of eligible individuals on March 26, 2025. Since that date, CWCS has reviewed 33 Title XX cases in six local districts. Of these cases, 9 were funded by TANF transfer funds. The schedule of monitoring activities performed by OCFS will be determined based on the annual Title XX risk assessment and will consist of approximately 48 cases per quarter, beginning 1/1/2026.

View Audit 378379

Finding 1167346 (2025-005)

Material Weakness 2025

State of New York

NY

Eligibility

State Agency: Office of Temporary and Disability Assistance Program Name: Low-Income Home Energy Assistance ALN #: 93.568 Single Audit Contact: Thomas Cooper Title: Deputy Commissioner – Audit & Quality Improvement Telephone: (518) 402-0148 E-mail Address: Thomas.Cooper@otda.ny.gov Audit Report Refe...

State Agency: Office of Temporary and Disability Assistance Program Name: Low-Income Home Energy Assistance ALN #: 93.568 Single Audit Contact: Thomas Cooper Title: Deputy Commissioner – Audit & Quality Improvement Telephone: (518) 402-0148 E-mail Address: Thomas.Cooper@otda.ny.gov Audit Report Reference: 2025-005 Anticipated Completion Date: 9/30/2026 Corrective Action Planned: Office of Temporary and Disability Assistance (OTDA) Home Energy Assistance Program (HEAP) policy manual was provided to the auditors on June 13, 2025, “applications and documentation, including notices must be retained for a period of six program years, including the current program year for Regular, Emergency, Cooling, and Clean and Tune”. This control is tested yearly during annual reviews, as indicated in the written procedure that was provided to the auditors on June 23, 2025. In addition, HEAP’s record retention policy is included in Eligibility and Certification Trainings that are required by new Department of Social Services staff and reinforced through online trainings. The enclosed finding involved a case with Albany County, which was last reviewed by the OTDA HEAP Bureau in 2023. As a result of that audit, OTDA HEAP required a Corrective Action Plan (CAP) to be submitted to the Bureau for several issues including incomplete case records. Albany County’s CAP was submitted to the Bureau and approved on July 29, 2024. In response to Albany County’s 2024 CAP and the finding identified in the Single State Audit, OTDA will review districts during the upcoming 2025-2026 monitoring review. Any findings related to the Albany County review will be conveyed to the Albany County Commissioner of the Department of Social Services and require a CAP, if necessary. Additionally, in 2025 the HEAP Bureau refined its CAP approval process and developed new follow-up procedures to ensure districts are taking adequate steps to successfully execute their CAP.

View Audit 378379

Finding 1167345 (2025-004)

Material Weakness 2025

State of New York

NY

Matching / Level of Effort / Earmarking Subrecipient Monitoring Allowable Costs / Cost Principles

State Agency: Office of Temporary and Disability Assistance Program Name: Child Support Services ALN #: 93.563 Single Audit Contact: Thomas Cooper Title: Deputy Commissioner – Audit & Quality Improvement Telephone: (518) 473-6035 E-mail Address: Thomas.cooper@otda.ny.gov Audit Report Reference: 2025...

State Agency: Office of Temporary and Disability Assistance Program Name: Child Support Services ALN #: 93.563 Single Audit Contact: Thomas Cooper Title: Deputy Commissioner – Audit & Quality Improvement Telephone: (518) 473-6035 E-mail Address: Thomas.cooper@otda.ny.gov Audit Report Reference: 2025-004 Anticipated Completion Date: 12/31/2026 Corrective Action Planned: The Office of Temporary and Disability Assistance (OTDA) enters into grant agreements with local districts to provide programmatic services for the Child Support Services program. Local districts initially cover 100% of costs incurred under the grant and periodically submit requests for reimbursement to the State of New York for services rendered. OTDA reimburses local districts only for the federal share of the costs incurred, while the local districts provide the matching funds required by the State of New York. During the fiscal year ended March 31, 2025, OTDA relied upon the local districts’ match rate of 34% to ensure the State met their matching requirements of the Child Support Services program. The audit identified that OTDA does not have a process or internal controls in place to verify the sources of funds used by local districts to meet the matching requirements of the federal program awards, ensuring that these sources are allowable under federal regulations. OTDA will enhance the monitoring of subrecipients to ensure funds utilized by subrecipients for costsharing or matching purposes are in accordance with 45 CFR 75.306(b). OTDA will determine the appropriate business unit to assume this responsibility and develop appropriate procedures such as requiring attestations from subrecipients that the source of matching funds is allowable, develop risk-based sampling of subrecipients to perform audits to ensure the allowability of matching funds, etc. OTDA will work towards operationalizing the corrective action with an anticipated implementation date of December 31, 2026.

View Audit 378379

Corrective Action Plans

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