FAC Explorer

Finding 1236612 (2025-003)

Material Weakness Repeat Finding
Requirement
ABE
Questioned Costs
-
Year
2025
Accepted
2026-09-25
Audit: 412170
Organization: County of Onondaga, New York (NY)
Auditor: 432 NORTH FRANKLIN STREET

AI Summary

  • Core Issue: Current policies are failing to ensure that only eligible recipients receive payments.
  • Impacted Requirements: In 7 out of 40 cases, the eligibility checklist was incomplete; in 13 out of 40 cases, it lacked proper annual completion and necessary signatures.
  • Recommended Follow-Up: Review and strengthen internal controls to ensure compliance with eligibility documentation requirements.

Finding Text

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.

Corrective Action Plan

The Department of Children and Family Services management agrees with the findings and will reinforce existing policies and procedures to ensure that all required documents are properly retained and signed. The Department will continue to work collaboratively with the Courts to improve the timeliness and completeness of court documentation. In addition, the Department will strengthen supervisory oversight and internal review processes to ensure that eligibility and re-determination documentation is completed, reviewed, and signed within the required timeframes.

Categories

Eligibility Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1236610 2025-003
    Material Weakness Repeat
  • 1236611 2025-004
    Material Weakness Repeat

Programs in Audit

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