Finding 1153772 (2024-005)

Reference: 2024-005 U.S. Department of Health and Human Services Pass-through entities: NYS Department of Family Assistance Low-Income Home Energy Assistance 93.568 Onondaga County Department of Social Services Program Year: 2024 Criteria: Internal controls should provide reasonable assurance that the County complies with activities allowed or unallowed and eligibility requirements according to the Uniform Guidance. Cause/Condition: The following instances of noncompliance with Uniform Guidance were identified: 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: • In 4 of 40 cases tested, benefit payments were not supported by adequate documentation in the case file, including applications or income documentation. Effect: Existing internal controls were not operating properly to ensure compliance with eligibility according to Uniform Guidance. Context: A sample of 40 cases was selected for audit from a population of greater than 200. Our sample was a statistically valid sample. Recommendation: We recommend that the County create or reinforce existing policies and procedures that require completion and review of the case files to ensure proper documentation related to the eligibility determination. Proper documentation included signatures from both the applicant and the worker and income representations from the applicant to complete the approval process. Questioned Costs: None noted. Management’s Response: The County agrees with the findings and will reinforce existing policies and procedures to ensure that all supporting documents are properly obtained.