EIN: 116000464
UEI: CAAAWFCH3T41
Data as of August 26, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 25, 2025. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by March 25, 2026 (155 days ago).
What is a management decision? →The County did not maintain adequate documentation of program participant eligibility, nor did it ensure that non-long-term care program participants were properly classified. Context: Sixty participants were selected for testing and the following exceptions were noted: • For five of sixty participants selected for testing, the County was unable to provide documentation that a program supervisor had approved the application. • For one of sixty participants selected for testing, the County was unable to provide a signed participant application. • For one of sixty participants selected for testing, upon reapplication and further documentation, a long-term care case was determined to be non-long-term care, but the County did not make this change and the participant was misclassified. Cause: The County’s procedures were not sufficient to ensure it properly classified program participants nor that eligibility documentation of program participant eligibility was maintained. Effect: Services may have been provided to an ineligible participant. Questioned costs: Undetermined. Recommendation: The County should enhance its procedures and internal controls to ensure it maintains documentation of participant eligibility. It should also enhance procedures and internal controls to ensure participants are correctly classified as long-term care versus non-long-term care. Views of Responsible Officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Reference Number: 2024-001 Prior Year Finding: No Federal Agency: U.S. Department of Health and Human Services Federal Program: Medicaid Cluster Assistance Listing Number: 93.778 Pass-Through Entity: New York State Department of Health Identifying Number and Period: DOH01-C37308GG-3450000 (7/1/2022 – 6/30/2027) Compliance Requirement: Eligibility Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters Criteria or specific requirement: Compliance: The financial and nonfinancial factors of eligibility must be verified per federal requirements at 42 CFR 435.948 through 435.956 and state requirements (as documented in the state plan, verification plan, and eligibility manual). The County must ensure that only eligible participants receive services under the program. Control: Per 2 CFR section 200.303(a), a non-Federal entity must: Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should comply with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition: The County did not maintain adequate documentation of program participant eligibility, nor did it ensure that non-long-term care program participants were properly classified. Context: Sixty participants were selected for testing and the following exceptions were noted: • For five of sixty participants selected for testing, the County was unable to provide documentation that a program supervisor had approved the application. • For one of sixty participants selected for testing, the County was unable to provide a signed participant application. • For one of sixty participants selected for testing, upon reapplication and further documentation, a long-term care case was determined to be non-long-term care, but the County did not make this change and the participant was misclassified. Cause: The County’s procedures were not sufficient to ensure it properly classified program participants nor that eligibility documentation of program participant eligibility was maintained. Effect: Services may have been provided to an ineligible participant. Questioned costs: Undetermined. Recommendation: The County should enhance its procedures and internal controls to ensure it maintains documentation of participant eligibility. It should also enhance procedures and internal controls to ensure participants are correctly classified as long-term care versus non-long-term care. Views of Responsible Officials: There is no disagreement with the audit finding.
REFERENCE No. 2024-001 Significant Deficiency in Internal Control Over Compliance, Other Matters - Eligibility Program Medicaid Cluster (Assistance Listing Number 93.778) Identification Number(s) DOH01-C37308GG-3450000 Finding The County did not maintain adequate documentation of program participant eligibility, nor did it ensure that non-long-term care program participants were properly classified. Sixty participants were selected for testing and the following exceptions were noted: • For five of sixty participants selected for testing, the County was unable to provide documentation that a program supervisor had approved the application. • For one of sixty participants selected for testing, the County was unable to provide a signed participant application. • For one of sixty participants selected for testing, upon reapplication and further documentation, a long-term care case was determined to be non-long-term care, but the County did not make this change and the participant was misclassified. Questioned Costs Undetermined. Recommendation The County should enhance its procedures and internal controls to ensure it maintains documentation of participant eligibility. It should also enhance procedures and internal controls to ensure participants are correctly classified as long-term care versus non-long-term care. Corrective Action Plan The Medicaid Division will continue to emphasize the need for signatures at both levels of eligibility Examiner level and Quality Control Examiner II or higher level. This will be stressed at all appropriate training for not only new staff but current staff as well. As far as the “misclassified” the Consumer left nursing home during a period when documentation requirements were waived, due to the Public Health Emergency (COVID-19); The coverage was correct, but coding indicated the need for Long Term Care. This code does not allow or authorize any services on its own, and as such, no inappropriate services were authorized. Even though this has little impact the Division will continue to stress to staff and supervisors the need to properly code cases. NYS DOH is in the process of transitioning away from LDSS 3209 forms and automating the process; we will continue to work with our state partners to assist in this transition when it becomes available to us. This transition should mitigate these type of situations. Action Date September 5, 2025 Final Implementation Date December 31, 2025 Name And Phone No. Of Person Responsible For Implementation James Sluder – 631-854-5830
Employee time and effort charged to the program did not agree with supporting documentation. Context: For two of thirty-three employee timesheets selected for testing, the amount claimed for employee time and effort did not agree with supporting documentation. Employee payroll data was entered incorrectly when the claim was compiled, resulting in an underclaim of the amount charged to the program. Cause: The County’s internal controls were not sufficient to ensure that employee time and effort charged to the program was accurate and tied to supporting documentation. Effect: The County underclaimed employee time and effort expended on the program. Questioned costs: None. The error resulted in an underclaim. Recommendation: The County should enhance its procedures and internal controls to ensure that employee time and effort charged to the program is accurate and agrees with supporting documentation. Views of Responsible Officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Reference Number: 2024-002 Prior Year Finding: No Federal Agency: U.S. Department of Health and Human Services Federal Program: Child Support Services Assistance Listing Number: 93.563 Pass-Through Entity: New York State Office of Temporary and Disability Assistance Identifying Number and Period: 18000 (2024) Compliance Requirement: Allowable Costs/Cost Principles – Time and Effort Reporting Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters Criteria or specific requirement: Compliance: 2 CFR Section 200.430 (8)(i) Standards for Documentation of Personnel Expenses states that: Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: (i) Be supported by a system of internal control that provides reasonable assurance that the charges are accurate, allowable, and properly allocated; (ii) Be incorporated into the official records of the recipient or subrecipient; (iii) Reasonably reflect the total activity for which the employee is compensated by the recipient or subrecipient, not exceeding 100 percent of compensated activities (for IHEs, this is the IBS); (iv) Encompass federally-assisted and all other activities compensated by the recipient or subrecipient on an integrated basis but may include the use of subsidiary records as defined in the recipient's or subrecipient's written policy; (v) Comply with the established accounting policies and procedures of the recipient or subrecipient (See paragraph (i)(1)(ii) of this section for treatment of incidental work for IHEs.); and (vi) Support the distribution of the employee's salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non-Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Control: Per 2 CFR section 200.303(a), a non-Federal entity must: Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should comply with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition: Employee time and effort charged to the program did not agree with supporting documentation. Context: For two of thirty-three employee timesheets selected for testing, the amount claimed for employee time and effort did not agree with supporting documentation. Employee payroll data was entered incorrectly when the claim was compiled, resulting in an underclaim of the amount charged to the program. Cause: The County’s internal controls were not sufficient to ensure that employee time and effort charged to the program was accurate and tied to supporting documentation. Effect: The County underclaimed employee time and effort expended on the program. Questioned costs: None. The error resulted in an underclaim. Recommendation: The County should enhance its procedures and internal controls to ensure that employee time and effort charged to the program is accurate and agrees with supporting documentation. Views of Responsible Officials: There is no disagreement with the audit finding.
REFERENCE No. 2024-002 Significant Deficiency in Internal Control Over Compliance, Other Matters Program Child Support Services (Assistance Listing Number 93.563) Identification Number(s) 18000 (2024) Finding Employee time and effort charged to the program did not agree with supporting documentation. For two of thirty-three employee timesheets selected for testing, the amount claimed for employee time and effort did not agree with supporting documentation. Employee payroll data was entered incorrectly when the claim was compiled, resulting in an underclaim of the amount charged to the program. Questioned Costs None. The error resulted in an underclaim. Recommendation The County should enhance its procedures and internal controls to ensure that employee time and effort charged to the program is accurate and agrees with supporting documentation. Corrective Action Plan The Finance division will be working with payroll and IT to assist in automating this process within the WorkDay system. Employee Function Codes drive the claiming process and currently it has been a manual process; however, the need to automate is important. Until a new process is in place, staff will be trained to spot these errors and if needed correct when found. In addition, Senior staff will be reviewing this process to also ensure its accuracy. Action Date September 5, 2025 (Meeting with staff) Final Implementation Date March 31, 2026 Name And Phone No. Of Person Responsible For Implementation Jennifer Cicero 631-854-9331
FAC accepted this audit on September 30, 2024 — management decision was due March 30, 2025.
OTHER - BASIS OF ACCOUNTING – SIGNIFICANT DEFICIENCY WIOA CLUSTER: WIOA ADULT PROGRAM - ALN 17.258 WIOA YOUTH ACTIVITIES - ALN 17.259 WIOA DISLOCATED WORKER FORMULA GRANTS - ALN 17.278 STATE AGENCY: NEW YORK STATE DEPARTMENT OF LABOR IDENTIFICATION NUMBER(S): VARIOUS AND AA-36336-21-55-A-36 FEDERAL AGENCY: U.S. DEPARTMENT OF LABOR COUNTY AGENCY: SUFFFOLK COUNTY DEPARTMENT OF LABOR 1. CRITERIA Basis of Accounting — Uniform Guidance states the basis of accounting used may be a special purpose framework. However, it does state that the determination of when an award is expended must be based on when the activity related to the federal award occurs. Uniform Guidance also states for grants, cost reimbursement contracts, cooperative agreements, and direct appropriation type of contracts, the federal expenditure or expense should be reported when the transaction occurs. Uniform Guidance further states, the auditee should also be able to reconcile amounts presented in the financial statements to related amounts in the Schedule of Expenditures of Federal Awards (the “SEFA”). 2. CONDITION/PERSPECTIVE The Suffolk County Department of Labor (the “Department”) receives WIOA Adult; Youth and Dislocated Worker Formula Grants from New York State Department of Labor (the “Agency”). The Department reports to the Agency on an accrual basis, as required by the Agency. The County’s SEFA is presented on the accrual basis of accounting. The Department provides all supporting documents to the Agency for reimbursement. We noted that the Department included expenditures in the amount of $373,855, which were incurred and dated in the prior year. The Department recorded the expenditures and revenue in the 2023 financial statements. These expenditures were also added to the SEFA in calendar year ended December 31, 2023. 3. CAUSE The Departments did not ensure that all program expenditures were reported in the correct year in the County’s SEFA. 4. EFFECT The Pass-through agency may consider Suffolk County noncompliant. 5. REPEAT FINDING No. 6. RECOMMENDATION We recommend the Department report expenditures on the SEFA on the accrual basis of accounting, which is the basis the County utilizes for other federal programs. 7. QUESTIONED COST Cannot be determined. 8. VIEWS OF RESPONSIBLE OFFICIAL The Department will enact additional processes to ensure that expenditures and revenues are reported in the year in which they incurred. As noted in the Department’s Corrective Action Plan, throughout the year, the Department will regularly reconcile vouchers to ensure that expenditures and associated revenue are reported in the correct year on the SEFA. Two staff members in the Department (one as the primary, the other as the alternate) will be assigned the responsibility of tracking the SEFA reconciliation process. When preparing the annual SEFA, the Department will reconcile expenditure reports with the expenditure reported on the annual SEFA. During year-end processing, the Department, when entering vouchers into the financial system, will ensure items to be accrued will contain the letter “A” as a prefix to the voucher number. The Department will also check to ensure all items that should be accrued, are in fact accrued prior to year-end closing. In addition, the Department will confirm the date entered in the financial system, reflects the proper year in which the expenditure and associated revenue should be recorded.
Show full finding ▾Hide full finding ▴OTHER - BASIS OF ACCOUNTING – SIGNIFICANT DEFICIENCY WIOA CLUSTER: WIOA ADULT PROGRAM - ALN 17.258 WIOA YOUTH ACTIVITIES - ALN 17.259 WIOA DISLOCATED WORKER FORMULA GRANTS - ALN 17.278 STATE AGENCY: NEW YORK STATE DEPARTMENT OF LABOR IDENTIFICATION NUMBER(S): VARIOUS AND AA-36336-21-55-A-36 FEDERAL AGENCY: U.S. DEPARTMENT OF LABOR COUNTY AGENCY: SUFFFOLK COUNTY DEPARTMENT OF LABOR 1. CRITERIA Basis of Accounting — Uniform Guidance states the basis of accounting used may be a special purpose framework. However, it does state that the determination of when an award is expended must be based on when the activity related to the federal award occurs. Uniform Guidance also states for grants, cost reimbursement contracts, cooperative agreements, and direct appropriation type of contracts, the federal expenditure or expense should be reported when the transaction occurs. Uniform Guidance further states, the auditee should also be able to reconcile amounts presented in the financial statements to related amounts in the Schedule of Expenditures of Federal Awards (the “SEFA”). 2. CONDITION/PERSPECTIVE The Suffolk County Department of Labor (the “Department”) receives WIOA Adult; Youth and Dislocated Worker Formula Grants from New York State Department of Labor (the “Agency”). The Department reports to the Agency on an accrual basis, as required by the Agency. The County’s SEFA is presented on the accrual basis of accounting. The Department provides all supporting documents to the Agency for reimbursement. We noted that the Department included expenditures in the amount of $373,855, which were incurred and dated in the prior year. The Department recorded the expenditures and revenue in the 2023 financial statements. These expenditures were also added to the SEFA in calendar year ended December 31, 2023. 3. CAUSE The Departments did not ensure that all program expenditures were reported in the correct year in the County’s SEFA. 4. EFFECT The Pass-through agency may consider Suffolk County noncompliant. 5. REPEAT FINDING No. 6. RECOMMENDATION We recommend the Department report expenditures on the SEFA on the accrual basis of accounting, which is the basis the County utilizes for other federal programs. 7. QUESTIONED COST Cannot be determined. 8. VIEWS OF RESPONSIBLE OFFICIAL The Department will enact additional processes to ensure that expenditures and revenues are reported in the year in which they incurred. As noted in the Department’s Corrective Action Plan, throughout the year, the Department will regularly reconcile vouchers to ensure that expenditures and associated revenue are reported in the correct year on the SEFA. Two staff members in the Department (one as the primary, the other as the alternate) will be assigned the responsibility of tracking the SEFA reconciliation process. When preparing the annual SEFA, the Department will reconcile expenditure reports with the expenditure reported on the annual SEFA. During year-end processing, the Department, when entering vouchers into the financial system, will ensure items to be accrued will contain the letter “A” as a prefix to the voucher number. The Department will also check to ensure all items that should be accrued, are in fact accrued prior to year-end closing. In addition, the Department will confirm the date entered in the financial system, reflects the proper year in which the expenditure and associated revenue should be recorded.
REFERENCE # 2023-002 OTHER - BASIS OF ACCOUNTING – SIGNIFICANT DEFICIENCY Program WIOA CLUSTER: WIOA ADULT PROGRAM (Assistance Listing Number 17.258) WIOA YOUTH ACTIVITIES – (Assistance Listing Number 17.259) WIOA DISLOCATED WORKER FORMULA GRANTS – (Assistance Listing Number 17.278) Identification Number(s) VARIOUS AND AA-36336-21-55-A-36 Finding The Suffolk County Department of Labor (the “Department”) receives WIOA Adult; Youth and Dislocated Worker Formula Grants from New York State Department of Labor (the “Agency”). The Department reports to the Agency on an accrual basis, as required by the Agency. The County’s Schedule of Expenditures of Federal Awards (the “SEFA”) is presented on the accrual basis of accounting. The Department provides all supporting documents to the Agency for reimbursement. We noted that the Department included expenditures in the amount of $373,855, which were incurred and dated in the prior year. The Department recorded the expenditures and revenue in the 2023 financial statements. These expenditures were also added to the SEFA in calendar year ended December 31, 2023. Questioned Costs Cannot be determined. Recommendation We recommend the Department report expenditures on the SEFA on the accrual basis of accounting, which is the basis the County utilizes for other federal programs. Corrective Action Plan Throughout the year, the Department will regularly reconcile vouchers to ensure that expenditures and associated revenue are reported in the correct year on the SEFA. Two staff members in the department (one as the primary, the other as the alternate) will be assigned the responsibility of tracking the SEFA reconciliation process. When preparing the annual SEFA, the department will reconcile expenditure reports with the expenditures reported on the annual SEFA. During year-end processing, the Department, when entering vouchers into the financial system, will ensure items to be accrued will contain the letter “A” as a prefix to the voucher number. The Department will also check to ensure all items that should be accrued, are in fact accrued prior to year-end closing. In addition, the Department will confirm the date entered in the financial system, reflects the proper year in which the expenditure and associated revenue should be recorded. Action Date This process will commence on September 16, 2024. Final Implementation Date Implementation of this plan will be completed by 2/28/25. We recognize that since this is a continuous improvement process, we will review the success of our implemented procedures on an annual basis. Name And Phone No. Of Person Responsible For Implementation Paul Goerke (primary) 631.853.6606 Yvonne Spreckels (alternate) 631.853.6628
FAC accepted this audit on September 28, 2023 — management decision was due March 28, 2024.
FINDING # 2022-003 ELIGIBILITY FOR INDIVIDUALS ? SIGNIFICANT DEFICIENCY ADOPTION ASSISTANCE TITLE IV-E (ALN 93.659) STATE AGENCY: NEW YORK STATE OFFICE OF TEMPORARY AND DISABILITY ASSISTANCE IDENTIFICATION NUMBER(S): 18000 FEDERAL AGENCY: U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES COUNTY AGENCY: DEPARTMENT OF SOCIAL SERVICES 1. CRITERIA Eligibility for Individuals?Adoption assistance subsidy payments may be paid on behalf of a child only if all of the following requirements are met: Adoption agreements entered into prior to the beginning of Fiscal Year (FY) 2010, or agreements entered into during FY 2010 or thereafter for a ?non-applicable child?: The child is categorically eligible if: (i) the child was eligible, or would have been eligible, for the former Aid to Families with Dependent Children (AFDC) program (i.e., met the State established standard of need as of July 16, 1996, prior to enactment of the Personal Responsibility and Work Opportunity Reconciliation Act (PRWORA) (tribes must use the Title IV-A State plan in effect as of July 16, 1996 of the State in which the child resided at the time of removal in determining the child?s AFDC eligibility (42 USC 679c(c)(1)(C)(ii)(II))) except for his/her removal from the home of a relative pursuant to either a voluntary placement agreement or as a result of a judicial determination to the effect that continuation in the home of removal would have been contrary to the welfare of the child; or (ii) the child is eligible for Supplemental Security Income (SSI); or (iii) the child is a child whose costs in a foster family home or childcare institution are covered by the foster care maintenance payments being made with respect to his/her minor parent (42 USC 673(a)(2)(A)(i)(I)). Adoption agreements entered into during FY 2010 or thereafter for an ?applicable child?: The child is categorically eligible if the child: ? meets the disability or medical requirements of the SSI program; or ? does not fit within the following prohibited class for the payment of an adoption assistance payment (including payments of non-recurring expenses under 42 USC 673(a)(1)(B)(i)), i.e., an ?applicable child? who is not a citizen or resident of the U.S. and was either adopted outside the U.S. or brought to the U.S. for the purpose of being adopted (42 USC 673(a)(7) as added by Pub. L. No. 110-351). The following additional eligibility provisions must be met in addition to the establishment of categorical eligibility: The prospective adoptive parent(s) must satisfactorily have met a criminal records check, including a fingerprint-based check (42 USC 671(a)(20)(A)). This involves a determination that such individual(s) have not committed any prohibited felonies in accordance with 42 USC 671(a)(20)(A)(i) and (ii). The requirement for a fingerprint-based check took effect on October 1, 2006, unless prior to September 30, 2005 the State has elected to opt out of the criminal records check requirement or State legislation was required to implement the fingerprint-based check, in which case a delayed implementation is permitted until the first quarter of the State?s regular legislative session following the close of the first regular session beginning after October 1, 2006. The requirement applies to adoption assistance payments for calendar quarters beginning on or after the State?s effective date for, implementation (Pub. L. No. 109- 248, Section 152(c)(1) and (3)). States that opted out of the criminal records check requirement at Section 471(a)(20) of the Social Security Act prior to September 30, 2005 had until October 1, 2008 to implement the fingerprint-based check requirement. Effective October 1, 2008, a State is no longer permitted to opt out of the fingerprint-based check requirement. The opt-out provision does not impact tribes since they only became eligible to administer a Title IV-E plan on October 1, 2009. The statutory provisions apply to all prospective adoptive parents who are newly approved after the Title IV-E agency?s authorized date for implementation of the fingerprint-based background check provisions. Title IV-E agencies may also require that certain other adult individuals living in the adoptive home be subject to a criminal records check. The completion or lack of completion of criminal records checks for persons other than prospective adoptive parents does not, however, impact Title IV-E eligibility (42 USC 671(a)(20)(B); Pub. L. No. 109-248, Section 152(c)(2); 45 CFR sections 1356.30(b) and (c); and the Child Welfare Policy Manual section 8.4F Q/A#4). 2. CONDITION/PERSPECTIVE New York State has enacted legislation which allows payments to be made for the care and maintenance of children when they are adopted. Suffolk County Department of Social Services (the ?Department?) provides a monthly adoption subsidy payment mandated by law for the care, maintenance, and/or medical needs of a child who fits the definition of handicapped or hard-to-place as defined by New York State law and regulations. Subsidy payments are available to all eligible children until the age of 21 regardless of the adoptive parent?s income. These payments are discontinued only when it is determined by a social service official that the adoptive parent(s) is no longer legally responsible for the support of the child or that the child is no longer receiving any support from the parent(s). Of the sixty (60) files selected for testing: ? Five (5) case file did not include the Home Studies narrative; and one (1) case file did not include the Criminal check form. Therefore, we were not able to determine if the eligible participants met all the eligibility criteria. 3. CAUSE The Department did not ensure that all required eligibility forms were obtained and filed timely. 4. EFFECT The grantor agency may disallow the claims and reimbursements for the recipients. County claims could be made on behalf of ineligible recipients. 5. REPEAT FINDING A similar finding was included in the prior year single audit report as item 2021-001. 6. RECOMMENDATION We recommend the Department strengthen its monitoring controls over the adoption assistance case files to ensure the timely and accurate determination of eligibility. 7. QUESTIONED COST Cannot be determined. 8. VIEWS OF RESPONSIBLE OFFICIAL With regards to the Criminal check form: Corrective Action Plan: It was found that one (1) case file did not include the criminal check form. The criminal check forms for this case was conducted when the children were in Foster Care and the results were included in the Foster Home record. Foster Home records are purged after eight (8) years of the home closing and no longer available. Currently: The criminal record check is included in the Adoption Subsidy file upon adoption as well as maintained in our Adoption vendor files. With regards to the Home Study narrative: Corrective Action Plan: It was found that five (5) cases did not include the Home Study narrative. The Home Study narratives for these case files were conducted when the homes were first certified as Foster Homes and were included in the Foster Home case record. Foster Home records are purged after eight (8) years of the home closing and no longer available. Currently: The Home Study narrative is included in the Adoption Subsidy file upon adoption as well as maintained in our Adoption vendor files.
Show full finding ▾Hide full finding ▴FINDING # 2022-003 ELIGIBILITY FOR INDIVIDUALS ? SIGNIFICANT DEFICIENCY ADOPTION ASSISTANCE TITLE IV-E (ALN 93.659) STATE AGENCY: NEW YORK STATE OFFICE OF TEMPORARY AND DISABILITY ASSISTANCE IDENTIFICATION NUMBER(S): 18000 FEDERAL AGENCY: U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES COUNTY AGENCY: DEPARTMENT OF SOCIAL SERVICES 1. CRITERIA Eligibility for Individuals?Adoption assistance subsidy payments may be paid on behalf of a child only if all of the following requirements are met: Adoption agreements entered into prior to the beginning of Fiscal Year (FY) 2010, or agreements entered into during FY 2010 or thereafter for a ?non-applicable child?: The child is categorically eligible if: (i) the child was eligible, or would have been eligible, for the former Aid to Families with Dependent Children (AFDC) program (i.e., met the State established standard of need as of July 16, 1996, prior to enactment of the Personal Responsibility and Work Opportunity Reconciliation Act (PRWORA) (tribes must use the Title IV-A State plan in effect as of July 16, 1996 of the State in which the child resided at the time of removal in determining the child?s AFDC eligibility (42 USC 679c(c)(1)(C)(ii)(II))) except for his/her removal from the home of a relative pursuant to either a voluntary placement agreement or as a result of a judicial determination to the effect that continuation in the home of removal would have been contrary to the welfare of the child; or (ii) the child is eligible for Supplemental Security Income (SSI); or (iii) the child is a child whose costs in a foster family home or childcare institution are covered by the foster care maintenance payments being made with respect to his/her minor parent (42 USC 673(a)(2)(A)(i)(I)). Adoption agreements entered into during FY 2010 or thereafter for an ?applicable child?: The child is categorically eligible if the child: ? meets the disability or medical requirements of the SSI program; or ? does not fit within the following prohibited class for the payment of an adoption assistance payment (including payments of non-recurring expenses under 42 USC 673(a)(1)(B)(i)), i.e., an ?applicable child? who is not a citizen or resident of the U.S. and was either adopted outside the U.S. or brought to the U.S. for the purpose of being adopted (42 USC 673(a)(7) as added by Pub. L. No. 110-351). The following additional eligibility provisions must be met in addition to the establishment of categorical eligibility: The prospective adoptive parent(s) must satisfactorily have met a criminal records check, including a fingerprint-based check (42 USC 671(a)(20)(A)). This involves a determination that such individual(s) have not committed any prohibited felonies in accordance with 42 USC 671(a)(20)(A)(i) and (ii). The requirement for a fingerprint-based check took effect on October 1, 2006, unless prior to September 30, 2005 the State has elected to opt out of the criminal records check requirement or State legislation was required to implement the fingerprint-based check, in which case a delayed implementation is permitted until the first quarter of the State?s regular legislative session following the close of the first regular session beginning after October 1, 2006. The requirement applies to adoption assistance payments for calendar quarters beginning on or after the State?s effective date for, implementation (Pub. L. No. 109- 248, Section 152(c)(1) and (3)). States that opted out of the criminal records check requirement at Section 471(a)(20) of the Social Security Act prior to September 30, 2005 had until October 1, 2008 to implement the fingerprint-based check requirement. Effective October 1, 2008, a State is no longer permitted to opt out of the fingerprint-based check requirement. The opt-out provision does not impact tribes since they only became eligible to administer a Title IV-E plan on October 1, 2009. The statutory provisions apply to all prospective adoptive parents who are newly approved after the Title IV-E agency?s authorized date for implementation of the fingerprint-based background check provisions. Title IV-E agencies may also require that certain other adult individuals living in the adoptive home be subject to a criminal records check. The completion or lack of completion of criminal records checks for persons other than prospective adoptive parents does not, however, impact Title IV-E eligibility (42 USC 671(a)(20)(B); Pub. L. No. 109-248, Section 152(c)(2); 45 CFR sections 1356.30(b) and (c); and the Child Welfare Policy Manual section 8.4F Q/A#4). 2. CONDITION/PERSPECTIVE New York State has enacted legislation which allows payments to be made for the care and maintenance of children when they are adopted. Suffolk County Department of Social Services (the ?Department?) provides a monthly adoption subsidy payment mandated by law for the care, maintenance, and/or medical needs of a child who fits the definition of handicapped or hard-to-place as defined by New York State law and regulations. Subsidy payments are available to all eligible children until the age of 21 regardless of the adoptive parent?s income. These payments are discontinued only when it is determined by a social service official that the adoptive parent(s) is no longer legally responsible for the support of the child or that the child is no longer receiving any support from the parent(s). Of the sixty (60) files selected for testing: ? Five (5) case file did not include the Home Studies narrative; and one (1) case file did not include the Criminal check form. Therefore, we were not able to determine if the eligible participants met all the eligibility criteria. 3. CAUSE The Department did not ensure that all required eligibility forms were obtained and filed timely. 4. EFFECT The grantor agency may disallow the claims and reimbursements for the recipients. County claims could be made on behalf of ineligible recipients. 5. REPEAT FINDING A similar finding was included in the prior year single audit report as item 2021-001. 6. RECOMMENDATION We recommend the Department strengthen its monitoring controls over the adoption assistance case files to ensure the timely and accurate determination of eligibility. 7. QUESTIONED COST Cannot be determined. 8. VIEWS OF RESPONSIBLE OFFICIAL With regards to the Criminal check form: Corrective Action Plan: It was found that one (1) case file did not include the criminal check form. The criminal check forms for this case was conducted when the children were in Foster Care and the results were included in the Foster Home record. Foster Home records are purged after eight (8) years of the home closing and no longer available. Currently: The criminal record check is included in the Adoption Subsidy file upon adoption as well as maintained in our Adoption vendor files. With regards to the Home Study narrative: Corrective Action Plan: It was found that five (5) cases did not include the Home Study narrative. The Home Study narratives for these case files were conducted when the homes were first certified as Foster Homes and were included in the Foster Home case record. Foster Home records are purged after eight (8) years of the home closing and no longer available. Currently: The Home Study narrative is included in the Adoption Subsidy file upon adoption as well as maintained in our Adoption vendor files.
REFERENCE # 2022-003 ELIGIBILITY FOR INDIVIDUALS ? NONCOMPLIANCE Program ADOPTION ASSISTANCE TITLE IV-E (Assistance Listing # 93.659) Identification Number(s) 18000 Finding New York State has enacted legislation which allows payments to be made for the care and maintenance of children when they are adopted. Suffolk County Department of Social Services (the ?Department?) provides a monthly adoption subsidy payment mandated by law for the care, maintenance, and/or medical needs of a child who fits the definition of handicapped or hard-to-place as defined by New York State law and regulations. Subsidy payments are available to all eligible children until the age of 21 regardless of the adoptive parent?s income. These payments are discontinued only when it is determined by a social service official that the adoptive parent(s) is no longer legally responsible for the support of the child or that the child is no longer receiving any support from the parent(s). Of the sixty (60) files selected for testing: ? Five (5) case file did not include the Home Studies narrative; and one (1) case file did not include the Criminal check form. Therefore, we were not able to determine if the eligible participants met all the eligibility criteria. Questioned Costs Cannot be determined. Recommendation We recommend the Department strengthen its monitoring controls over the adoption assistance case files to ensure the timely and accurate determination of eligibility. Corrective Action Plan With regards to the Criminal check form: Corrective Action Plan: It was found that one (1) case file did not include the criminal check form. The criminal check forms for this case was conducted when the children were in Foster Care and the results were included in the Foster Home record. Foster Home records are purged after eight (8) years of the home closing and no longer available. Currently: The criminal record check is included in the Adoption Subsidy file upon adoption as well as maintained in our Adoption vendor files. With regards to the Home Study narrative: Corrective Action Plan: It was found that five (5) cases did not include the Home Study narrative. The Home Study narratives for these case files were conducted when the homes were first certified as Foster Homes and were included in the Foster Home case record. Foster Home records are purged after eight (8) years of the home closing and no longer available. Currently: The Home Study narrative is included in the Adoption Subsidy file upon adoption as well as maintained in our Adoption vendor files. Action Date Record Check ? 2018 Home Study ? 2021 Final Implementation Date Record Check ? 2039 Home Study ? 2042 Name And Phone # Of Person Responsible For Implementation Carleen Newlands, Division Administrator 631-854-9626
2021-001
FINDING # 2022-004 ELIGIBILITY FOR INDIVIDUALS ? SIGNIFICANT DEFICIENCY LOW-INCOME HOME ENERGY ASSISTANCE (ALN 93.568) STATE AGENCY: NEW YORK STATE OFFICE OF TEMPORARY AND DISABILITY ASSISTANCE IDENTIFICATION NUMBER(S): 21-LCM-15, 21-LCM-23, 22-LCM-06, AND 23-LCM-01 FEDERAL AGENCY: U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES COUNTY AGENCY: DEPARTMENT OF SOCIAL SERVICES 1. CRITERIA Eligibility for Individuals? Grantees may provide assistance to (a) households in which one or more individuals are receiving Temporary Assistance for Needy Families (TANF), Supplemental Security Income (SSI), Supplemental Nutrition Assistance Program (SNAP) benefits, or certain needs-tested veterans? benefits; or (b) households with incomes which do not exceed the greater of 150 percent of the state?s established poverty level, or 60 percent of the state median income. Grantees may establish lower income eligibility criteria, but no household may be excluded solely on the basis of income if the household income is less than 110 percent of the state?s poverty level (42 USC 8624(b)(2)). Grantees must give priority to those households with the highest home energy costs or needs in relation to income and household size (42 USC 8624(b)(5)). 2. CONDITION/PERSPECTIVE The New York State Office of Temporary and Disability Assistance is responsible for Low-Income Energy assistance programs that provide assistance and support to eligible families and individuals. The Home Energy Assistance Program (HEAP) helps eligible New Yorkers heat and cool their homes. An eligibility family may receive one regular HEAP benefit per program year and could also be eligible for emergency HEAP benefits if you are in danger of running out of fuel or having utility service shut off. Of the sixty (60) files selected for testing: ? One (1) case file did not include the required documentation to support eligibility for HEAP. Therefore, we were not able to determine if the eligible participants met all the eligibility criteria. 3. CAUSE The Department did not ensure that all required eligibility forms were obtained and filed timely. 4. EFFECT The grantor agency may disallow the claims and reimbursements for the recipients. County claims could be made on behalf of ineligible recipients. 5. REPEAT FINDING No 6. RECOMMENDATION We recommend the Department strengthen its monitoring controls over the Low-Income Home Energy case files to ensure the timely and accurate determination of eligibility. 7. QUESTIONED COST Cannot be determined. 8. VIEWS OF RESPONSIBLE OFFICIAL Staff will be reminded of the importance of scanning all applications and required documentation into the Imaging and Enterprise Document Repository to ensure that a complete and accurate case file is kept electronically for all cases.
Show full finding ▾Hide full finding ▴FINDING # 2022-004 ELIGIBILITY FOR INDIVIDUALS ? SIGNIFICANT DEFICIENCY LOW-INCOME HOME ENERGY ASSISTANCE (ALN 93.568) STATE AGENCY: NEW YORK STATE OFFICE OF TEMPORARY AND DISABILITY ASSISTANCE IDENTIFICATION NUMBER(S): 21-LCM-15, 21-LCM-23, 22-LCM-06, AND 23-LCM-01 FEDERAL AGENCY: U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES COUNTY AGENCY: DEPARTMENT OF SOCIAL SERVICES 1. CRITERIA Eligibility for Individuals? Grantees may provide assistance to (a) households in which one or more individuals are receiving Temporary Assistance for Needy Families (TANF), Supplemental Security Income (SSI), Supplemental Nutrition Assistance Program (SNAP) benefits, or certain needs-tested veterans? benefits; or (b) households with incomes which do not exceed the greater of 150 percent of the state?s established poverty level, or 60 percent of the state median income. Grantees may establish lower income eligibility criteria, but no household may be excluded solely on the basis of income if the household income is less than 110 percent of the state?s poverty level (42 USC 8624(b)(2)). Grantees must give priority to those households with the highest home energy costs or needs in relation to income and household size (42 USC 8624(b)(5)). 2. CONDITION/PERSPECTIVE The New York State Office of Temporary and Disability Assistance is responsible for Low-Income Energy assistance programs that provide assistance and support to eligible families and individuals. The Home Energy Assistance Program (HEAP) helps eligible New Yorkers heat and cool their homes. An eligibility family may receive one regular HEAP benefit per program year and could also be eligible for emergency HEAP benefits if you are in danger of running out of fuel or having utility service shut off. Of the sixty (60) files selected for testing: ? One (1) case file did not include the required documentation to support eligibility for HEAP. Therefore, we were not able to determine if the eligible participants met all the eligibility criteria. 3. CAUSE The Department did not ensure that all required eligibility forms were obtained and filed timely. 4. EFFECT The grantor agency may disallow the claims and reimbursements for the recipients. County claims could be made on behalf of ineligible recipients. 5. REPEAT FINDING No 6. RECOMMENDATION We recommend the Department strengthen its monitoring controls over the Low-Income Home Energy case files to ensure the timely and accurate determination of eligibility. 7. QUESTIONED COST Cannot be determined. 8. VIEWS OF RESPONSIBLE OFFICIAL Staff will be reminded of the importance of scanning all applications and required documentation into the Imaging and Enterprise Document Repository to ensure that a complete and accurate case file is kept electronically for all cases.
REFERENCE # 2022-004 ELIGIBILITY FOR INDIVIDUALS ? NONCOMPLIANCE Program LOW-INCOME HOME ENERGY ASSISTANCE (ALN # 93.568) Identification Number(s) 21-LCM-15, 21-LCM-23, 22-LCM-06, and 23-LCM-01 Finding The New York State Office of Temporary and Disability Assistance is responsible for Low-Income Energy assistance programs that provide assistance and support to eligible families and individuals. The Home Energy Assistance Program (HEAP) helps eligible New Yorkers heat and cool their homes. An eligibility family may receive one regular HEAP benefit per program year and could also be eligible for emergency HEAP benefits if you are in danger of running out of fuel or having utility service shut off. Of the sixty (60) files selected for testing: ? One (1) case file did not include the required documentation to support eligibility for HEAP. Therefore, we were not able to determine if the eligible participants met all the eligibility criteria. Questioned Costs Cannot be determined. Recommendation We recommend the Department strengthen its monitoring controls over the Low-Income Home Energy case files to ensure the timely and accurate determination of eligibility. Corrective Action Plan Staff will be reminded of the importance of scanning all applications and required documentation into the Imaging and Enterprise Document Repository to ensure that a complete and accurate case file is kept electronically for all cases. Action Date 9/20/2023 Final Implementation Date 2024 Name And Phone # Of Person Responsible For Implementation Loreta Keller 631-854-9920
FINDING # 2022-005 OTHER - BASIS OF ACCOUNTING ? MATERIAL DEFICIENCY EPIDEMIOLOGY AND LABORATORY CAPACITY FOR INFECTIOUS DISEASES (ALN 93.323) PASS-THROUGH AGENCY: HEALTH RESEARCH, INC. IDENTIFICATION NUMBER(S): 6831-01 FEDERAL AGENCY: U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES COUNTY AGENCY: SUFFFOLK COUNTY HEALTH DEPARTMENT 1. CRITERIA Basis of Accounting ?Uniform Guidance states the basis of accounting used may be a special purpose framework. However, it does state that the determination of when an award is expended must be based on when the activity related to the federal award occurs. Uniform Guidance also states for Grants, cost reimbursement contracts, cooperative agreements, and direct appropriation type of contracts, the federal expenditure or expense should be reported when the transaction occurs. Uniform Guidance further states, the auditee should also be able to reconcile amounts presented in the financial statements to related amounts in the schedule of expenditures of federal awards. 2. CONDITION/PERSPECTIVE The Suffolk County Department of Health Services (the ?Department?) receives Epidemiology and Laboratory Capacity for Infectious Diseases funds from Health Research, Inc. (the ?Agency?). The Department reports to the Agency on an accrual basis, as required by the Agency. The County?s Schedule of Expenditures of Federal Awards is presented on the accrual basis of accounting. The Department provides all supporting documents to the Agency for reimbursement. Of the sixty (60) files selected for testing: ? We noted that the Department submitted four (4) allowable invoices in the amount of $549,538, which were incurred and dated in the prior year. The Department recorded the expenditures and revenue in the 2022 financial statements. These invoices were also added to the Schedule of Expenditures of Federal Awards in calendar year ended December 31, 2022. 3. CAUSE The Departments did not ensure that all program expenditures were reported in the correct year in the County?s schedule of expenditures of federal awards. 4. EFFECT The Pass-through agency may consider Suffolk County noncompliance. 5. REPEAT FINDING No 6. RECOMMENDATION We recommend the Department report program expenditures on the Schedule of Expenditures of Federal Awards on the same basis as the County. 7. QUESTIONED COST Cannot be determined. 8. VIEWS OF RESPONSIBLE OFFICIAL During year end processing, the Suffolk County Department of Health Services, when entering vouchers into the financial system, will ensure items to be accrued will contain the letter ?A? as a prefix to the voucher number. The department will also check to ensure all items that should be accrued, are in fact accrued prior to year end closing. In addition, the department will confirm the date entered in the financial system, reflects the proper year in which the expense and associated revenue should be recorded. When preparing the annual Schedule of Expenses of Federal Awards (?SEFA?). The department will reconcile expense reports with the expenses reported on the annual SEFA.
Show full finding ▾Hide full finding ▴FINDING # 2022-005 OTHER - BASIS OF ACCOUNTING ? MATERIAL DEFICIENCY EPIDEMIOLOGY AND LABORATORY CAPACITY FOR INFECTIOUS DISEASES (ALN 93.323) PASS-THROUGH AGENCY: HEALTH RESEARCH, INC. IDENTIFICATION NUMBER(S): 6831-01 FEDERAL AGENCY: U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES COUNTY AGENCY: SUFFFOLK COUNTY HEALTH DEPARTMENT 1. CRITERIA Basis of Accounting ?Uniform Guidance states the basis of accounting used may be a special purpose framework. However, it does state that the determination of when an award is expended must be based on when the activity related to the federal award occurs. Uniform Guidance also states for Grants, cost reimbursement contracts, cooperative agreements, and direct appropriation type of contracts, the federal expenditure or expense should be reported when the transaction occurs. Uniform Guidance further states, the auditee should also be able to reconcile amounts presented in the financial statements to related amounts in the schedule of expenditures of federal awards. 2. CONDITION/PERSPECTIVE The Suffolk County Department of Health Services (the ?Department?) receives Epidemiology and Laboratory Capacity for Infectious Diseases funds from Health Research, Inc. (the ?Agency?). The Department reports to the Agency on an accrual basis, as required by the Agency. The County?s Schedule of Expenditures of Federal Awards is presented on the accrual basis of accounting. The Department provides all supporting documents to the Agency for reimbursement. Of the sixty (60) files selected for testing: ? We noted that the Department submitted four (4) allowable invoices in the amount of $549,538, which were incurred and dated in the prior year. The Department recorded the expenditures and revenue in the 2022 financial statements. These invoices were also added to the Schedule of Expenditures of Federal Awards in calendar year ended December 31, 2022. 3. CAUSE The Departments did not ensure that all program expenditures were reported in the correct year in the County?s schedule of expenditures of federal awards. 4. EFFECT The Pass-through agency may consider Suffolk County noncompliance. 5. REPEAT FINDING No 6. RECOMMENDATION We recommend the Department report program expenditures on the Schedule of Expenditures of Federal Awards on the same basis as the County. 7. QUESTIONED COST Cannot be determined. 8. VIEWS OF RESPONSIBLE OFFICIAL During year end processing, the Suffolk County Department of Health Services, when entering vouchers into the financial system, will ensure items to be accrued will contain the letter ?A? as a prefix to the voucher number. The department will also check to ensure all items that should be accrued, are in fact accrued prior to year end closing. In addition, the department will confirm the date entered in the financial system, reflects the proper year in which the expense and associated revenue should be recorded. When preparing the annual Schedule of Expenses of Federal Awards (?SEFA?). The department will reconcile expense reports with the expenses reported on the annual SEFA.
REFERENCE # 2022-005 Other- Basis of Accounting ? Material Weakness Program EPIDEMIOLOGY AND LABORATORY CAPACITY FOR INFECTIOUS DISEASES (ALN # 93.323) Identification Number(s) 6831-01 Finding The Suffolk County Department of Health Services (the ?Department?) receives Epidemiology and Laboratory Capacity for Infectious Diseases funds from Health Research, Inc. (the ?Agency?). The Department reports to the Agency on an accrual basis, as required by the Agency. The County?s Schedule of Expenditures of Federal Awards is presented on the accrual basis of accounting. The Department provides all supporting documents to the Agency for reimbursement. Of the sixty (60) files selected for testing: ? We noted that the Department submitted four (4) allowable invoices in the amount of $549,538, which were incurred and dated in the prior year. The Department recorded the expenditures and revenue in the 2022 financial statements. These invoices were also added to the Schedule of Expenditures of Federal Awards in calendar year ended December 31, 2022. Questioned Costs Cannot be determined. Recommendation We recommend the Department report program expenditures on the Schedule of Expenditures of Federal Awards on the same basis as the County. Corrective Action Plan During year end processing, the Suffolk County Department of Health Services, when entering vouchers into the financial system, will ensure items to be accrued will contain the letter ?A? as a prefix to the voucher number. The department will also check to ensure all items that should be accrued, are in fact accrued prior to year end closing. In addition, the department will confirm the date entered in the financial system, reflects the proper year in which the expense and associated revenue should be recorded. When preparing the annual Schedule of Expenses of Federal Awards (?SEFA?). The department will reconcile expense reports with the expenses reported on the annual SEFA. Action Date September 20, 2023 Final Implementation Date December 31, 2023 Name And Phone # Of Person Responsible For Implementation Susan Hodosky 631-854-0182
FAC accepted this audit on September 28, 2022 — management decision was due March 28, 2023.
FINDING # 2021-001 ELIGIBILITY FOR INDIVIDUALS ?NONCOMPLIANCE ADOPTION ASSISTANCE TITLE IV-E (ALN 93.659) STATE AGENCY: NEW YORK STATE OFFICE OF TEMPORARY AND DISABILITY ASSISTANCE FEDERAL AGENCY: U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES COUNTY AGENCY: DEPARTMENT OF SOCIAL SERVICES 1. CRITERIA Eligibility for Individuals?Adoption assistance subsidy payments may be paid on behalf of a child only if all of the following requirements are met: Adoption agreements entered into prior to the beginning of Fiscal Year (FY) 2010, or agreements entered into during FY 2010 or thereafter for a ?non-applicable child?: The child is categorically eligible if: (i) the child was eligible, or would have been eligible, for the former Aid to Families with Dependent Children (AFDC) program (i.e., met the State established standard of need as of July 16, 1996, prior to enactment of the Personal Responsibility and Work Opportunity Reconciliation Act (PRWORA) (tribes must use the Title IV-A State plan in effect as of July 16, 1996 of the State in which the child resided at the time of removal in determining the child?s AFDC eligibility (42 USC 679c(c)(1)(C)(ii)(II)) except for his/her removal from the home of a relative pursuant to either a voluntary placement agreement or as a result of a judicial determination to the effect that continuation in the home of removal would have been contrary to the welfare of the child; or (ii) the child is eligible for Supplemental Security Income (SSI); or (iii) the child is a child whose costs in a foster family home or childcare institution are covered by the foster care maintenance payments being made with respect to his/her minor parent (42 USC 673(a)(2)(A)(i)(I)). Adoption agreements entered into during FY 2010 or thereafter for an ?applicable child?: The child is categorically eligible if the child: ? meets the disability or medical requirements of the SSI program; or ? does not fit within the following prohibited class for the payment of an adoption assistance payment (including payments of non-recurring expenses under 42 USC 673(a)(1)(B)(i)), i.e., an ?applicable child? who is not a citizen or resident of the U.S. and was either adopted outside the U.S. or brought to the U.S. for the purpose of being adopted (42 USC 673(a)(7) as added by Pub. L. No. 110-351). The following additional eligibility provisions must be met in addition to the establishment of categorical eligibility: The prospective adoptive parent(s) must satisfactorily have met a criminal records check, including a fingerprint-based check (42 USC 671(a)(20)(A)). This involves a determination that such individual(s) have not committed any prohibited felonies in accordance with 42 USC 671(a)(20)(A)(i) and (ii). The requirement for a fingerprint-based check took effect on October 1, 2006, unless prior to September 30, 2005 the State has elected to opt out of the criminal records check requirement or State legislation was required to implement the fingerprint-based check, in which case a delayed implementation is permitted until the first quarter of the State?s regular legislative session following the close of the first regular session beginning after October 1, 2006. The requirement applies to adoption assistance payments for calendar quarters beginning on or after the State?s effective date for, implementation (Pub. L. No. 109- 248, Section 152(c)(1) and (3)). States that opted out of the criminal records check requirement at Section 471(a)(20) of the Social Security Act prior to September 30, 2005 had until October 1, 2008 to implement the fingerprint-based check requirement. Effective October 1, 2008, a State is no longer permitted to opt out of the fingerprint-based check requirement. The opt-out provision does not impact tribes since they only became eligible to administer a Title IV-E plan on October 1, 2009. The statutory provisions apply to all prospective adoptive parents who are newly approved after the Title IV-E agency?s authorized date for implementation of the fingerprint-based background check provisions. Title IV-E agencies may also require that certain other adult individuals living in the adoptive home be subject to a criminal records check. The completion or lack of completion of criminal records checks for persons other than prospective adoptive parents does not, however, impact Title IV-E eligibility (42 USC 671(a)(20)(B); Pub. L. No. 109-248, Section 152(c)(2); 45 CFR sections 1356.30(b) and (c); and the Child Welfare Policy Manual section 8.4F Q/A#4). 2. CONDITION/PERSPECTIVE New York State has enacted legislation which allows payments to be made for the care and maintenance of children when they are adopted. Suffolk County Department of Social Services (the ?Department?) provides a monthly adoption subsidy payment mandated by law for the care, maintenance, and/or medical needs of a child who fits the definition of handicapped or hard-to-place as defined by New York State law and regulations. Subsidy payments are available to all eligible children until the age of 21 regardless of the adoptive parent?s income. These payments are discontinued only when it is determined by a social service official that the adoptive parent(s) is no longer legally responsible for the support of the child or that the child is no longer receiving any support from the parent(s). Of the sixty (60) files selected for testing: ? One (1) case file did not include the Home Study narrative; and one (1) case file did not include the Order of Adoption Form. Therefore, we were not able to determine if the eligible participants met all the eligibility criteria. 3. CAUSE The Department did not ensure that all required eligibility forms were obtained and filed timely. 4. EFFECT The grantor agency may disallow the claims and reimbursements for the recipients. County claims could be made on behalf of ineligible recipients. 5. REPEAT FINDING A similar finding was included in the prior year single audit report as item 2020-001. 6. RECOMMENDATION We recommend the Department strengthen its monitoring controls over the adoption assistance case files to ensure the timely and accurate determination of eligibility. 7. QUESTIONED COST Cannot be determined. 8. VIEWS OF RESPONSIBLE OFFICIAL It was found that one (1) case file did not include the Home Study narrative and one (1) case file did not include the Order of Adoption Form. Both the Home Study narrative and the Order of Adoption Form were included in the Foster Home case record. Foster Home case records are purged after eight (8) years of the home being a closed Foster Home. Currently the Home Study narrative and Order of Adoption Form are included in the Adoption Subsidy case file.
Show full finding ▾Hide full finding ▴FINDING # 2021-001 ELIGIBILITY FOR INDIVIDUALS ?NONCOMPLIANCE ADOPTION ASSISTANCE TITLE IV-E (ALN 93.659) STATE AGENCY: NEW YORK STATE OFFICE OF TEMPORARY AND DISABILITY ASSISTANCE FEDERAL AGENCY: U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES COUNTY AGENCY: DEPARTMENT OF SOCIAL SERVICES 1. CRITERIA Eligibility for Individuals?Adoption assistance subsidy payments may be paid on behalf of a child only if all of the following requirements are met: Adoption agreements entered into prior to the beginning of Fiscal Year (FY) 2010, or agreements entered into during FY 2010 or thereafter for a ?non-applicable child?: The child is categorically eligible if: (i) the child was eligible, or would have been eligible, for the former Aid to Families with Dependent Children (AFDC) program (i.e., met the State established standard of need as of July 16, 1996, prior to enactment of the Personal Responsibility and Work Opportunity Reconciliation Act (PRWORA) (tribes must use the Title IV-A State plan in effect as of July 16, 1996 of the State in which the child resided at the time of removal in determining the child?s AFDC eligibility (42 USC 679c(c)(1)(C)(ii)(II)) except for his/her removal from the home of a relative pursuant to either a voluntary placement agreement or as a result of a judicial determination to the effect that continuation in the home of removal would have been contrary to the welfare of the child; or (ii) the child is eligible for Supplemental Security Income (SSI); or (iii) the child is a child whose costs in a foster family home or childcare institution are covered by the foster care maintenance payments being made with respect to his/her minor parent (42 USC 673(a)(2)(A)(i)(I)). Adoption agreements entered into during FY 2010 or thereafter for an ?applicable child?: The child is categorically eligible if the child: ? meets the disability or medical requirements of the SSI program; or ? does not fit within the following prohibited class for the payment of an adoption assistance payment (including payments of non-recurring expenses under 42 USC 673(a)(1)(B)(i)), i.e., an ?applicable child? who is not a citizen or resident of the U.S. and was either adopted outside the U.S. or brought to the U.S. for the purpose of being adopted (42 USC 673(a)(7) as added by Pub. L. No. 110-351). The following additional eligibility provisions must be met in addition to the establishment of categorical eligibility: The prospective adoptive parent(s) must satisfactorily have met a criminal records check, including a fingerprint-based check (42 USC 671(a)(20)(A)). This involves a determination that such individual(s) have not committed any prohibited felonies in accordance with 42 USC 671(a)(20)(A)(i) and (ii). The requirement for a fingerprint-based check took effect on October 1, 2006, unless prior to September 30, 2005 the State has elected to opt out of the criminal records check requirement or State legislation was required to implement the fingerprint-based check, in which case a delayed implementation is permitted until the first quarter of the State?s regular legislative session following the close of the first regular session beginning after October 1, 2006. The requirement applies to adoption assistance payments for calendar quarters beginning on or after the State?s effective date for, implementation (Pub. L. No. 109- 248, Section 152(c)(1) and (3)). States that opted out of the criminal records check requirement at Section 471(a)(20) of the Social Security Act prior to September 30, 2005 had until October 1, 2008 to implement the fingerprint-based check requirement. Effective October 1, 2008, a State is no longer permitted to opt out of the fingerprint-based check requirement. The opt-out provision does not impact tribes since they only became eligible to administer a Title IV-E plan on October 1, 2009. The statutory provisions apply to all prospective adoptive parents who are newly approved after the Title IV-E agency?s authorized date for implementation of the fingerprint-based background check provisions. Title IV-E agencies may also require that certain other adult individuals living in the adoptive home be subject to a criminal records check. The completion or lack of completion of criminal records checks for persons other than prospective adoptive parents does not, however, impact Title IV-E eligibility (42 USC 671(a)(20)(B); Pub. L. No. 109-248, Section 152(c)(2); 45 CFR sections 1356.30(b) and (c); and the Child Welfare Policy Manual section 8.4F Q/A#4). 2. CONDITION/PERSPECTIVE New York State has enacted legislation which allows payments to be made for the care and maintenance of children when they are adopted. Suffolk County Department of Social Services (the ?Department?) provides a monthly adoption subsidy payment mandated by law for the care, maintenance, and/or medical needs of a child who fits the definition of handicapped or hard-to-place as defined by New York State law and regulations. Subsidy payments are available to all eligible children until the age of 21 regardless of the adoptive parent?s income. These payments are discontinued only when it is determined by a social service official that the adoptive parent(s) is no longer legally responsible for the support of the child or that the child is no longer receiving any support from the parent(s). Of the sixty (60) files selected for testing: ? One (1) case file did not include the Home Study narrative; and one (1) case file did not include the Order of Adoption Form. Therefore, we were not able to determine if the eligible participants met all the eligibility criteria. 3. CAUSE The Department did not ensure that all required eligibility forms were obtained and filed timely. 4. EFFECT The grantor agency may disallow the claims and reimbursements for the recipients. County claims could be made on behalf of ineligible recipients. 5. REPEAT FINDING A similar finding was included in the prior year single audit report as item 2020-001. 6. RECOMMENDATION We recommend the Department strengthen its monitoring controls over the adoption assistance case files to ensure the timely and accurate determination of eligibility. 7. QUESTIONED COST Cannot be determined. 8. VIEWS OF RESPONSIBLE OFFICIAL It was found that one (1) case file did not include the Home Study narrative and one (1) case file did not include the Order of Adoption Form. Both the Home Study narrative and the Order of Adoption Form were included in the Foster Home case record. Foster Home case records are purged after eight (8) years of the home being a closed Foster Home. Currently the Home Study narrative and Order of Adoption Form are included in the Adoption Subsidy case file.
REFERENCE #: 2021-001 ELIGIBILITY FOR INDIVIDUALS ? NONCOMPLIANCE Program: ADOPTION ASSISTANCE TITLE IV-E (Assistance Listing # 93.659) Finding: New York State has enacted legislation which allows payments to be made for the care and maintenance of children when they are adopted. Suffolk County Department of Social Services (the ?Department?) provides a monthly adoption subsidy payment mandated by law for the care, maintenance, and/or medical needs of a child who fits the definition of handicapped or hard-to-place as defined by New York State law and regulations. Subsidy payments are available to all eligible children until the age of 21 regardless of the adoptive parent?s income. These payments are discontinued only when it is determined by a social service official that the adoptive parent(s) is no longer legally responsible for the support of the child or that the child is no longer receiving any support from the parent(s). Of the sixty (60) files selected for testing: ? One (1) case files did not include the Home Study narrative; and one (1) case file did not include Order of Adoption Form. Therefore, we were not able to determine if the eligible participants met all the eligibility criteria. Questioned Costs: Cannot be determined. Recommendation: We recommend the Department strengthen its monitoring controls over the adoption assistance case files to ensure the timely and accurate determination of eligibility. Corrective Action Plan With regards to the Home Study: Corrective Action Plan: It was found that one (1) case file did not include the Home Study narrative. The Home Study narrative was conducted when the home was first certified as a Foster Home and included in the Foster Home case record. Foster Home case records are purged after eight (8) years of the home being a closed Foster Home. Currently the Home Study narrative is included in the Adoption Subsidy case file. With regards to the Order of Adoption Form: Corrective Action Plan: It was found that one (1) case file did not include the Order of Adoption Form. The Order of Adoption Form was included in the Foster Home case record. Foster Home case records are purged after eight (8) years of the home being a closed Foster Home. Currently the Order of Adoption Form is included in the Adoption Subsidy case file. Action Date: October 1, 2022 Final Implementation Date: October 1, 2022 Name And Phone # Of Person Responsible For Implementation: Sandra Davidson, Chief Deputy Commissioner 631-854-9933
2020-001
FAC accepted this audit on December 13, 2021 — management decision was due June 13, 2022.
FINDING # 2020-001 ELIGIBILITY FOR INDIVIDUALS ? MATERIAL NONCOMPLIANCE, MATERIAL WEAKNESS ADOPTION ASSISTANCE TITLE IV-E (ALN # 93.659) STATE AGENCY: NEW YORK STATE OFFICE OF TEMPORARY AND DISABILITY ASSISTANCE FEDERAL AGENCY: U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES COUNTY AGENCY: DEPARTMENT OF SOCIAL SERVICES 1. CRITERIA Eligibility for Individuals?Adoption assistance subsidy payments may be paid on behalf of a child only if all of the following requirements are met: Adoption agreements entered into prior to the beginning of FY 2010, or agreements entered into during FY 2010 or thereafter for a ?non-applicable child?. The child is categorically eligible if: (i) the child was eligible, or would have been eligible, for the former Aid to Families with Dependent Children (AFDC) program (i.e., met the State established standard of need as of July 16, 1996, prior to enactment of the Personal Responsibility and Work Opportunity Reconciliation Act (PRWORA) (tribes must use the Title IV-A State plan in effect as of July 16, 1996 of the State in which the child resided at the time of removal in determining the child?s AFDC eligibility (42 USC 679c(c)(1)(C)(ii)(II))) except for his/her removal from the home of a relative pursuant to either a voluntary placement agreement or as a result of a judicial determination to the effect that continuation in the home of removal would have been contrary to the welfare of the child; or ( ii) the child is eligible for Supplemental Security Income (SSI); or ( i ii) the child is a child whose costs in a foster family home or childcare institution are covered by the foster care maintenance payments being made with respect to his/her minor parent (42 USC 673(a)(2)(A)(i)(I)). Adoption agreements entered into during FY 2010 or thereafter for an ?applicable child?. The child is categorically eligible if the child: ? meets the disability or medical requirements of the SSI program; or ? does not fit within the following prohibited class for the payment of an adoption assistance payment (including payments of non-recurring expenses under 42 USC 673(a)(1)(B)(i)), i.e., an ?applicable child? who is not a citizen or resident of the U.S. and was either adopted outside the U.S. or brought to the U.S. for the purpose of being adopted (42 USC 673(a)(7) as added by Pub. L. No. 110-351). The following additional eligibility provisions must be met in addition to the establishment of categorical eligibility: The prospective adoptive parent(s) must satisfactorily have met a criminal records check, including a fingerprint-based check (42 USC 671(a)(20)(A)). This involves a determination that such individual(s) have not committed any prohibited felonies in accordance with 42 USC 671(a)(20)(A)(i) and (ii). The requirement for a fingerprint-based check took effect on October 1, 2006, unless prior to September 30, 2005 the State has elected to opt out of the criminal records check requirement or State legislation was required to implement the fingerprint-based check, in which case a delayed implementation is permitted until the first quarter of the State?s regular legislative session following the close of the first regular session beginning after October 1, 2006. The requirement applies to adoption assistance payments for calendar quarters beginning on or after the State?s effective date for, implementation (Pub. L. No. 109- 248, Section 152(c)(1) and (3)). States that opted out of the criminal records check requirement at Section 471(a)(20) of the Social Security Act prior to September 30, 2005 had until October 1, 2008 to implement the fingerprint-based check requirement. Effective October 1, 2008, a State is no longer permitted to opt out of the fingerprint-based check requirement. The opt-out provision does not impact tribes since they only became eligible to administer a Title IV-E plan on October 1, 2009. The statutory provisions apply to all prospective adoptive parents who are newly approved after the Title IV-E agency?s authorized date for implementation of the fingerprint-based background check provisions. Title IV-E agencies may also require that certain other adult individuals living in the adoptive home be subject to a criminal records check. The completion or lack of completion of criminal records checks for persons other than prospective adoptive parents does not, however, impact Title IV-E eligibility (42 USC 671(a)(20)(B); Pub. L. No. 109-248, Section 152(c)(2); 45 CFR sections 1356.30(b) and (c); and the Child Welfare Policy Manual section 8.4F Q/A#4). 2. CONDITION/PERSPECTIVE New York State has enacted legislation which allows payments to be made for the care and maintenance of children when they are adopted. Suffolk County Department of Social Services (the ?Department?) provides a monthly adoption subsidy payment mandated by law for the care, maintenance, and/or medical needs of a child who fits the definition of handicapped or hard-to-place 127 as defined by New York State law and regulations. Subsidy payments are available to all eligible children until the age of 21 regardless of the adoptive parent?s income. These payments are discontinued only when it is determined by a social service official that the adoptive parent(s) is no longer legally responsible for the support of the child or that the child is no longer receiving any support from the parent(s). Of the sixty (60) files selected for testing: ? Thirteen (13) case files did not include the home studies narrative; four (4) case files did not include the Certified Licenses; and one (1) case file did not include evidence of having satisfactorily met a criminal records check, including a fingerprint. Therefore, we were not able to determine if the eligible participants met all the eligibility criteria. 3. CAUSE The Department did not ensure that all required eligibility forms were obtained and filed timely. 4. EFFECT The grantor agency may disallow the claims and reimbursement for the recipients. County claims could be made on behalf of ineligible recipients. 5. REPEAT FINDING Similar findings were included in prior year single audit reports as items 2018-002 and 2019-001. 6. RECOMMENDATION We recommend the Department strengthen its monitoring controls over the adoption assistance case files to ensure the timely and accurate determination of eligibility. 7. QUESTIONED COST Cannot be determined. 8. VIEWS OF RESPONSIBLE OFFICIAL It was found that thirteen (13) case files did not include record of the ?home study?, four (4) did not include Certified Licenses and one (1) did not include evidence of satisfactorily having met a criminal records check including fingerprinting. The initial home studies and the criminal checks for these cases were conducted when the children were in Foster Care and the results of those studies and checks were included in the Foster Home case record. Foster Home case records, however, are purged after eight (8) years of being in ?Closed Home? status. All the missing documentation noted were from homes which were closed 8 or more years ago and thus those records have been purged and the documents are inaccessible. Currently the criminal record checks and home studies are included in the Adoption Subsidy case record as well as the Foster Home case record. Additionally, we have an ongoing review of our existing Adoption Subsidy cases to assure our documentation is compliant. Also, see ?Corrective Action Plan?.
Show full finding ▾Hide full finding ▴FINDING # 2020-001 ELIGIBILITY FOR INDIVIDUALS ? MATERIAL NONCOMPLIANCE, MATERIAL WEAKNESS ADOPTION ASSISTANCE TITLE IV-E (ALN # 93.659) STATE AGENCY: NEW YORK STATE OFFICE OF TEMPORARY AND DISABILITY ASSISTANCE FEDERAL AGENCY: U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES COUNTY AGENCY: DEPARTMENT OF SOCIAL SERVICES 1. CRITERIA Eligibility for Individuals?Adoption assistance subsidy payments may be paid on behalf of a child only if all of the following requirements are met: Adoption agreements entered into prior to the beginning of FY 2010, or agreements entered into during FY 2010 or thereafter for a ?non-applicable child?. The child is categorically eligible if: (i) the child was eligible, or would have been eligible, for the former Aid to Families with Dependent Children (AFDC) program (i.e., met the State established standard of need as of July 16, 1996, prior to enactment of the Personal Responsibility and Work Opportunity Reconciliation Act (PRWORA) (tribes must use the Title IV-A State plan in effect as of July 16, 1996 of the State in which the child resided at the time of removal in determining the child?s AFDC eligibility (42 USC 679c(c)(1)(C)(ii)(II))) except for his/her removal from the home of a relative pursuant to either a voluntary placement agreement or as a result of a judicial determination to the effect that continuation in the home of removal would have been contrary to the welfare of the child; or ( ii) the child is eligible for Supplemental Security Income (SSI); or ( i ii) the child is a child whose costs in a foster family home or childcare institution are covered by the foster care maintenance payments being made with respect to his/her minor parent (42 USC 673(a)(2)(A)(i)(I)). Adoption agreements entered into during FY 2010 or thereafter for an ?applicable child?. The child is categorically eligible if the child: ? meets the disability or medical requirements of the SSI program; or ? does not fit within the following prohibited class for the payment of an adoption assistance payment (including payments of non-recurring expenses under 42 USC 673(a)(1)(B)(i)), i.e., an ?applicable child? who is not a citizen or resident of the U.S. and was either adopted outside the U.S. or brought to the U.S. for the purpose of being adopted (42 USC 673(a)(7) as added by Pub. L. No. 110-351). The following additional eligibility provisions must be met in addition to the establishment of categorical eligibility: The prospective adoptive parent(s) must satisfactorily have met a criminal records check, including a fingerprint-based check (42 USC 671(a)(20)(A)). This involves a determination that such individual(s) have not committed any prohibited felonies in accordance with 42 USC 671(a)(20)(A)(i) and (ii). The requirement for a fingerprint-based check took effect on October 1, 2006, unless prior to September 30, 2005 the State has elected to opt out of the criminal records check requirement or State legislation was required to implement the fingerprint-based check, in which case a delayed implementation is permitted until the first quarter of the State?s regular legislative session following the close of the first regular session beginning after October 1, 2006. The requirement applies to adoption assistance payments for calendar quarters beginning on or after the State?s effective date for, implementation (Pub. L. No. 109- 248, Section 152(c)(1) and (3)). States that opted out of the criminal records check requirement at Section 471(a)(20) of the Social Security Act prior to September 30, 2005 had until October 1, 2008 to implement the fingerprint-based check requirement. Effective October 1, 2008, a State is no longer permitted to opt out of the fingerprint-based check requirement. The opt-out provision does not impact tribes since they only became eligible to administer a Title IV-E plan on October 1, 2009. The statutory provisions apply to all prospective adoptive parents who are newly approved after the Title IV-E agency?s authorized date for implementation of the fingerprint-based background check provisions. Title IV-E agencies may also require that certain other adult individuals living in the adoptive home be subject to a criminal records check. The completion or lack of completion of criminal records checks for persons other than prospective adoptive parents does not, however, impact Title IV-E eligibility (42 USC 671(a)(20)(B); Pub. L. No. 109-248, Section 152(c)(2); 45 CFR sections 1356.30(b) and (c); and the Child Welfare Policy Manual section 8.4F Q/A#4). 2. CONDITION/PERSPECTIVE New York State has enacted legislation which allows payments to be made for the care and maintenance of children when they are adopted. Suffolk County Department of Social Services (the ?Department?) provides a monthly adoption subsidy payment mandated by law for the care, maintenance, and/or medical needs of a child who fits the definition of handicapped or hard-to-place 127 as defined by New York State law and regulations. Subsidy payments are available to all eligible children until the age of 21 regardless of the adoptive parent?s income. These payments are discontinued only when it is determined by a social service official that the adoptive parent(s) is no longer legally responsible for the support of the child or that the child is no longer receiving any support from the parent(s). Of the sixty (60) files selected for testing: ? Thirteen (13) case files did not include the home studies narrative; four (4) case files did not include the Certified Licenses; and one (1) case file did not include evidence of having satisfactorily met a criminal records check, including a fingerprint. Therefore, we were not able to determine if the eligible participants met all the eligibility criteria. 3. CAUSE The Department did not ensure that all required eligibility forms were obtained and filed timely. 4. EFFECT The grantor agency may disallow the claims and reimbursement for the recipients. County claims could be made on behalf of ineligible recipients. 5. REPEAT FINDING Similar findings were included in prior year single audit reports as items 2018-002 and 2019-001. 6. RECOMMENDATION We recommend the Department strengthen its monitoring controls over the adoption assistance case files to ensure the timely and accurate determination of eligibility. 7. QUESTIONED COST Cannot be determined. 8. VIEWS OF RESPONSIBLE OFFICIAL It was found that thirteen (13) case files did not include record of the ?home study?, four (4) did not include Certified Licenses and one (1) did not include evidence of satisfactorily having met a criminal records check including fingerprinting. The initial home studies and the criminal checks for these cases were conducted when the children were in Foster Care and the results of those studies and checks were included in the Foster Home case record. Foster Home case records, however, are purged after eight (8) years of being in ?Closed Home? status. All the missing documentation noted were from homes which were closed 8 or more years ago and thus those records have been purged and the documents are inaccessible. Currently the criminal record checks and home studies are included in the Adoption Subsidy case record as well as the Foster Home case record. Additionally, we have an ongoing review of our existing Adoption Subsidy cases to assure our documentation is compliant. Also, see ?Corrective Action Plan?.
REFERENCE # 2020-001: ELIGIBILITY FOR INDIVIDUALS ? MATERIAL NONCOMPLIANCE, MATERIAL WEAKNESS Program: ADOPTION ASSISTANCE (Assistance Listing # 93.659) Finding: New York State has enacted legislation which allows payments to be made for the care and maintenance of children when they are adopted. Suffolk County Department of Social Services (the ?Department?) provides a monthly adoption subsidy payment mandated by law for the care, maintenance, and/or medical needs of a child who fits the definition of handicapped or hard-to-place 127 as defined by New York State law and Regulations. Subsidy payments are available to all eligible children until the age of 21 regardless of the adoptive parent?s income. These payments are discontinued only when it is determined by a social service official that the adoptive parent(s) is no longer legally responsible for the support of the child or that the child is no longer receiving any support from the parent(s). Of the sixty (60) files selected for testing: ? Thirteen (13) case files did not include the home studies narrative; four (4) case files did not include the Certified Licenses; and one (1) case file did not include evidence of satisfactorily having met a criminal records check, including a fingerprint. Therefore, we were not able to determine if the eligible participants met all the eligibility criteria. Questioned Costs: Cannot be determined. Recommendation: We recommend the Department strengthen its monitoring controls over the adoption assistance case files to ensure the timely and accurate determination of eligibility. Corrective Action Plan With regards to the home studies: Corrective Action Plan: It was found that thirteen (13) case files did not include the home studies narrative. The home study narratives for these case files were conducted when the homes were first certified as Foster Homes and were included in the Foster Home case record. Foster Home case records are purged after eight (8) years of the home being a closed Foster Home. Currently the home study narrative is included in the Adoption Subsidy case file. With regards to the Certified Licenses: Corrective Action Plan: It was found that four (4) case files did not include the Certified Licenses. The Certified Licenses for these case files were issued as the homes were certified as Foster Homes and were included in the Foster Home case record. Foster Home case records are purged after eight (8) years of the home being in a closed Foster Home status. Currently the Certified Licenses are included in the Adoption Subsidy case file. With regards to the criminal records check including a fingerprint: Corrective Action Plan: It was found that one (1) case file did not include evidence of satisfactorily having met a criminal record check, including a fingerprint. The Criminal records check, including a fingerprint, for the case file, was conducted when the home was certified as a Foster Home and was included in the Foster Home case record. Foster Home case records are purged after eight (8) years of the home being in a closed Foster Home status. Currently the criminal records checks, including a fingerprint, are included in the Adoption Subsidy case file. With regards to the DSS-3912 ? Adoption Assistance Checklist Corrective Action Plan - The Department of Social Services continues to acknowledge that case records for cases established prior to 2002 do not contain the DSS-3912 form. The Department of Social Services made a procedural change in 2002 that resulted in the DSS-3912 form becoming part of the case record for any case established in the year 2002 and in subsequent years. Action Date: December 31, 2021 Final Implementation Date December 31, 2021 Name And Phone # Of Person Responsible For Implementation: Sandra Davidson, Chief Deputy Commissioner 631-854-9933
2019-001
FINDING # 2020-002 OTHER - BASIS OF ACCOUNTING ? SIGNIFICANT DEFICIENCY EQUITABLE SHARING PROGRAM (ALN # 16.922) FEDERAL AGENCY: U.S. DEPARTMENT OF JUSTICE COUNTY AGENCY: DISTRICT ATTRONEY/SUFFFOLK COUNTY POLICE DEPARTMENT 1. CRITERIA Basis of Accounting ?Uniform Guidance states the basis of accounting used may be a special purpose framework. However, it does state that the determination of when an award is expended must be based on when the activity related to the federal award occurs. Uniform Guidance also states for Grants, cost reimbursement contracts, cooperative agreements, and direct appropriation type of contracts, the federal expenditure or expense should be reported when the transaction occurs. Uniform Guidance further states, the auditee should also be able to reconcile amounts presented in the financial statements to related amounts in the schedule of expenditures of federal awards. The Department of Justice Guide states all participating state and local law enforcement agencies must implement standard accounting procedures and internal controls that are consistent with the guidelines set forth to track equitably shared funds and tangible property. The Department of Justice and Department of the Treasury equitable sharing funds must be tracked and maintained separately. All transactions are to be reported using cash-based accounting methods. 2. CONDITION/PERSPECTIVE The Suffolk County District Attorney?s Office and Suffolk County Police Department (the ?Departments?) receive Equitable Share funds from the U.S. Department of Justice (Agency). The Departments report to the Agency on a cash basis, which is required by the Agency. The County?s schedule of expenditures of federal awards is presented on the accrual basis of accounting. Of the forty (40) files selected for testing: ? Nine (9) invoices were dated in a prior year and were included in the County?s current year schedule of expenditures of federal awards. 3. CAUSE The Departments did not ensure that all program expenditures were reported in the correct year in the County?s schedule of expenditures of federal awards. 4. EFFECT The County?s schedule of expenditures of federal awards was not reconciled with the current year program expenditures recorded in the financial statements. 5. REPEAT FINDING None 6. RECOMMENDATION We recommend the Departments report program expenditures on the same basis as County?s basis for reporting on schedule of expenditures of federal awards. 7. QUESTIONED COST Cannot be determined. 8. VIEWS OF RESPONSIBLE OFFICIAL The District Attorney?s Office response: Review of the findings above by the District Attorney?s Office (SCDAO) concludes that the one SCDAO expense of the nine referred to above in the amount of $349 out of a total expenditure of $658,682 in 2020 (0.05% of total expenses) should have been recorded in a different period. The Police Department?s response: Upon review of the findings above, the Suffolk County Police Department (SCPD) concludes that eight SCPD expenses of the nine referred to above totaling $5,875 out of a total expenditure of $926,131 in 2020 (0.6% of total expenses) should have been recorded in a different period. Of the eight findings (for the Police Department) that you reported on, seven were for conferences / training ($4,826) and one purchase ($1,049). At the time of the above conferences, personnel was reduced due to medical / personal reasons causing delay in processing. With no mechanism in place to amend the 2019 SEFA, these expenses were accrued and recorded on the 2020 SEFA. Also, see ?Corrective Action Plan?.
Show full finding ▾Hide full finding ▴FINDING # 2020-002 OTHER - BASIS OF ACCOUNTING ? SIGNIFICANT DEFICIENCY EQUITABLE SHARING PROGRAM (ALN # 16.922) FEDERAL AGENCY: U.S. DEPARTMENT OF JUSTICE COUNTY AGENCY: DISTRICT ATTRONEY/SUFFFOLK COUNTY POLICE DEPARTMENT 1. CRITERIA Basis of Accounting ?Uniform Guidance states the basis of accounting used may be a special purpose framework. However, it does state that the determination of when an award is expended must be based on when the activity related to the federal award occurs. Uniform Guidance also states for Grants, cost reimbursement contracts, cooperative agreements, and direct appropriation type of contracts, the federal expenditure or expense should be reported when the transaction occurs. Uniform Guidance further states, the auditee should also be able to reconcile amounts presented in the financial statements to related amounts in the schedule of expenditures of federal awards. The Department of Justice Guide states all participating state and local law enforcement agencies must implement standard accounting procedures and internal controls that are consistent with the guidelines set forth to track equitably shared funds and tangible property. The Department of Justice and Department of the Treasury equitable sharing funds must be tracked and maintained separately. All transactions are to be reported using cash-based accounting methods. 2. CONDITION/PERSPECTIVE The Suffolk County District Attorney?s Office and Suffolk County Police Department (the ?Departments?) receive Equitable Share funds from the U.S. Department of Justice (Agency). The Departments report to the Agency on a cash basis, which is required by the Agency. The County?s schedule of expenditures of federal awards is presented on the accrual basis of accounting. Of the forty (40) files selected for testing: ? Nine (9) invoices were dated in a prior year and were included in the County?s current year schedule of expenditures of federal awards. 3. CAUSE The Departments did not ensure that all program expenditures were reported in the correct year in the County?s schedule of expenditures of federal awards. 4. EFFECT The County?s schedule of expenditures of federal awards was not reconciled with the current year program expenditures recorded in the financial statements. 5. REPEAT FINDING None 6. RECOMMENDATION We recommend the Departments report program expenditures on the same basis as County?s basis for reporting on schedule of expenditures of federal awards. 7. QUESTIONED COST Cannot be determined. 8. VIEWS OF RESPONSIBLE OFFICIAL The District Attorney?s Office response: Review of the findings above by the District Attorney?s Office (SCDAO) concludes that the one SCDAO expense of the nine referred to above in the amount of $349 out of a total expenditure of $658,682 in 2020 (0.05% of total expenses) should have been recorded in a different period. The Police Department?s response: Upon review of the findings above, the Suffolk County Police Department (SCPD) concludes that eight SCPD expenses of the nine referred to above totaling $5,875 out of a total expenditure of $926,131 in 2020 (0.6% of total expenses) should have been recorded in a different period. Of the eight findings (for the Police Department) that you reported on, seven were for conferences / training ($4,826) and one purchase ($1,049). At the time of the above conferences, personnel was reduced due to medical / personal reasons causing delay in processing. With no mechanism in place to amend the 2019 SEFA, these expenses were accrued and recorded on the 2020 SEFA. Also, see ?Corrective Action Plan?.
REFERENCE # 2020-002: OTHER - BASIS OF ACCOUNTING ? SIGNIFICANT DEFICIENCY Program: EQUITABLE SHARING PROGRAM (ASSISTANCE LISTING # 16.922) Finding: The Suffolk County District Attorney?s Office and Suffolk County Police Department (the ?Department?) receives Equitable Share funds from U.S. Department of Justice (Agency). The Departments reports to the Agency on cash basis, which is required by the Agency. The County?s Schedule of Expenditures of Federal Awards of the County are presented on the accrual basis of accounting. Of the forty (40) files selected for testing: ? Nine (9) invoices were dated in a prior year and were included in the current year County?s Schedule of Expenditures of Federal Awards. Questioned Costs: Cannot be determined. Recommendation: We recommend the Department report program expenditures on the same basis as County?s basis for reporting on the Schedule of Expenditures of Federal Awards. Corrective Action Plan: Action Date: DISTRICT ATTORNEY?S OFFICE RESPONSE: Review of the findings above by the District Attorney?s Office (SCDAO) concludes that the one SCDAO expense of the nine referred to above in the amount of $349 out of a total expenditure of $658,682 in 2020 (.05% of total expenses) should have been recorded in a different period. The corrective plan is as follows: 1- Review all year end expenses using the hard copy invoices and compare the entries to the County?s IFMS system to ensure accuracy. 2- Reconcile and make adjustments as necessary. 3- Provide required SEFA information as requested after the review and possible reconciliation. December 31, 2021 POLICE DEPARTMENT?S RESPONSE: Upon review of the findings above, the Suffolk County Police Department (SCPD) concludes that eight SCPD expenses of the nine referred to above totaling $5,875 out of a total expenditure of $926,131 in 2020 (0.6% of total expenses) should have been recorded in a different period. Of the eight findings (for the Police Department), that you reported on, seven were for conferences / training ($4,826) and one purchase ($1,049). At the time of the above conferences, personnel was reduced due to medical / personal reasons causing delay in processing. With no mechanism in place to amend then 2019 SEFA, these expenses were accrued and recorded on the 2020 SEFA. For equipment purchases, be sure to review all year end expenses using the hard copy invoices and compare to entries to the County?s IFMS system to ensure accuracy. With regards to conference / training expenses, work with personnel to provide all receipts and expenditure backup on a more timely basis within the fiscal period. Work with cross training and possible additional staffing to provide backup in the unlikely event of unexpected staffing shortages. Reconcile and make all adjustments as necessary. Action Date: December 31, 2021 Final Implementation Date: District Attorney?s Office: December 31, 2021, Police Department: December 31, 2021 Name And Phone # Of Person Responsible For Implementation: District Attorney?s Office: Eric Robinson (631) 853-3240, Police Department: Christine Miller (631) 852-6043
FAC accepted this audit on December 21, 2020 — management decision was due June 21, 2021.
ELIGIBILITY FOR INDIVIDUALS ? MATERIAL NONCOMPLIANCE, MATERIAL WEAKNESS ADOPTION ASSISTANCE (CFDA # 93.659) STATE AGENCY: NEW YORK STATE OFFICE OF TEMPORARY AND DISABILITY ASSISTANCE FEDERAL AGENCY: U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES COUNTY AGENCY: DEPARTMENT OF SOCIAL SERVICES 1. CRITERIA Eligibility for Individuals?Adoption assistance subsidy payments may be paid on behalf of a child only if all of the following requirements are met: (b) Adoption agreements entered into prior to the beginning of FY 2010, or agreements entered into during FY 2010 or thereafter for a ?non-applicable child? ? The child is categorically eligible if: (i) the child was eligible, or would have been eligible, for the former AFDC program (i.e., met the State established standard of need as of July 16, 1996, prior to enactment of the PRWORA (tribes must use the Title IV-A State plan in effect as of July 16, 1996 of the State in which the child resided at the time of removal in determining the child?s AFDC eligibility (42 USC 679c(c)(1)(C)(ii)(II))) except for his/her removal from the home of a relative pursuant to either a voluntary placement agreement or as a result of a judicial determination to the effect that continuation in the home of removal would have been contrary to the welfare of the child; or the child is eligible for SSI; or the child is a child whose costs in a foster family home or childcare institution are covered by the foster care maintenance payments being made with respect to his/her minor parent (42 USC 673(a)(2)(A)(i)(I)). (c) Adoption agreements entered into during FY 2010 or thereafter for an ?applicable child? ? The child is categorically eligible if the child: Adoption agreements entered into during FY 2010 or thereafter for an ?applicable child? ? The child is categorically eligible if the child: (ii) meets the disability or medical requirements of the SSI program; or (v) does not fit within the following prohibited class for the payment of an adoption assistance payment (including payments of non-recurring expenses under 42 USC 673(a)(1)(B)(i)), i.e., an ?applicable child? who is not a citizen or resident of the U.S. and was either adopted outside the U.S. or brought to the U.S. for the purpose of being adopted (42 USC 673(a)(7) as added by Pub. L. No. 110-351). The following additional eligibility provisions must be met in addition to the establishment of categorical eligibility: (e) The prospective adoptive parent(s) must satisfactorily have met a criminal records check, including a fingerprint-based check (42 USC 671(a)(20)(A)). This involves a determination that such individual(s) have not committed any prohibited felonies in accordance with 42 USC 671(a)(20)(A)(i) and (ii). The requirement for a fingerprint-based check took effect on October 1, 2006, unless prior to September 30, 2005 the State has elected to opt out of the criminal records check requirement or State legislation was required to implement the fingerprint-based check, in which case a delayed implementation is permitted until the first quarter of the State?s regular legislative session following the close of the first regular session beginning after October 1, 2006. The requirement applies to adoption assistance payments for calendar quarters beginning on or after the State?s effective date for, implementation (Pub. L. No. 109- 248, Section 152(c)(1) and (3)). States that opted out of the criminal records check requirement at Section 471(a)(20) of the Social Security Act prior to September 30, 2005 had until October 1, 2008 to implement the fingerprint-based check requirement. Effective October 1, 2008, a State is no longer permitted to opt out of the fingerprint-based check requirement. The opt-out provision does not impact tribes since they only became eligible to administer a Title IV-E plan on October 1, 2009. The statutory provisions apply to all prospective adoptive parents who are newly approved after the Title IV-E agency?s authorized date for implementation of the fingerprint-based background check provisions. Title IV-E agencies may also require that certain other adult individuals living in the adoptive home be subject to a criminal records check. The completion or lack of completion of criminal records checks for persons other than prospective adoptive parents does not, however, impact Title IV-E eligibility (42 USC 671(a)(20)(B); Pub. L. No. 109-248, Section 152(c)(2); 45 CFR sections 1356.30(b) and (c); and the Child Welfare Policy Manual section 8.4F Q/A#4). 2. CONDITION/PERSPECTIVE New York State has enacted legislation which allows payments to be made for the care and maintenance of children when they are adopted. Suffolk County Department of Social Services (the ?Department?) provides a monthly adoption subsidy payment mandated by law for the care, maintenance, and/or medical needs of a child who fits the definition of handicapped or hard-to-place 127 as defined by New York State law and Regulations. Subsidy payments are available to all eligible children until the age of 21 regardless of the adoptive parent?s income. These payments are discontinued only when it is determined by a social service official that the adoptive parent(s) is no longer legally responsible for the support of the child or that the child is no longer receiving any support from the parent(s). Of the sixty (60) files selected for testing: ? Two (2) case files did not include the Eligibility for Title IV-E Adoption Assistance Forms (DSS-3912); five (5) case files did not include the Adoption Assistance Form (DSS-4809); three (3) case files did not include Birth certificates; and three (3) case files did not include evidence of satisfactorily have met a criminal records check, including a fingerprint. Therefore, we were not able to determine if the eligible participants met all the eligibility criteria. 3. CAUSE The Department did not ensure that all required eligibility forms were obtained and filed timely. 4. EFFECT The grantor agency may disallow the claims and reimbursement for the recipients. County claims could be made on behalf of ineligible recipients. 5. REPEAT FINDING A similar finding was included in the prior year single audit report as item 2018-002. 6. RECOMMENDATION We recommend the Department strengthen its monitoring controls over the adoption assistance case files to ensure the timely and accurate determination of eligibility. 7. QUESTIONED COST Cannot be determined. 8. VIEWS OF RESPONSIBLE OFFICIAL It was found that three (3) case files did not include evidence of satisfactorily having met a criminal records check, including fingerprinting. The criminal record checks for these cases were conducted when the children were in Foster Care and the results of the checks were included in the Foster Care record. Foster Care records are purged after eight (8) years. Currently, the criminal record check is included in the Adoption Subsidy file, as well as the Foster Care file. This is why there were only three (3) case files that did not have the criminal records check in it out of the sixty (60) records reviewed. These three (3) records are all older cases. It was found that two (2) case files did not include the Eligibility for Title IV-E Adoption Assistance Forms (DSS-3912); five (5) case files did not include the Adoption Assistance Form (DSS-4809); and three (3) case files did not include Birth Certificates. These files were stored in the County Archive and when they were requested, it was determined that they were included in the records lost when the County Archives had a collapsed. This is an uncorrectable condition.
Show full finding ▾Hide full finding ▴ELIGIBILITY FOR INDIVIDUALS ? MATERIAL NONCOMPLIANCE, MATERIAL WEAKNESS ADOPTION ASSISTANCE (CFDA # 93.659) STATE AGENCY: NEW YORK STATE OFFICE OF TEMPORARY AND DISABILITY ASSISTANCE FEDERAL AGENCY: U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES COUNTY AGENCY: DEPARTMENT OF SOCIAL SERVICES 1. CRITERIA Eligibility for Individuals?Adoption assistance subsidy payments may be paid on behalf of a child only if all of the following requirements are met: (b) Adoption agreements entered into prior to the beginning of FY 2010, or agreements entered into during FY 2010 or thereafter for a ?non-applicable child? ? The child is categorically eligible if: (i) the child was eligible, or would have been eligible, for the former AFDC program (i.e., met the State established standard of need as of July 16, 1996, prior to enactment of the PRWORA (tribes must use the Title IV-A State plan in effect as of July 16, 1996 of the State in which the child resided at the time of removal in determining the child?s AFDC eligibility (42 USC 679c(c)(1)(C)(ii)(II))) except for his/her removal from the home of a relative pursuant to either a voluntary placement agreement or as a result of a judicial determination to the effect that continuation in the home of removal would have been contrary to the welfare of the child; or the child is eligible for SSI; or the child is a child whose costs in a foster family home or childcare institution are covered by the foster care maintenance payments being made with respect to his/her minor parent (42 USC 673(a)(2)(A)(i)(I)). (c) Adoption agreements entered into during FY 2010 or thereafter for an ?applicable child? ? The child is categorically eligible if the child: Adoption agreements entered into during FY 2010 or thereafter for an ?applicable child? ? The child is categorically eligible if the child: (ii) meets the disability or medical requirements of the SSI program; or (v) does not fit within the following prohibited class for the payment of an adoption assistance payment (including payments of non-recurring expenses under 42 USC 673(a)(1)(B)(i)), i.e., an ?applicable child? who is not a citizen or resident of the U.S. and was either adopted outside the U.S. or brought to the U.S. for the purpose of being adopted (42 USC 673(a)(7) as added by Pub. L. No. 110-351). The following additional eligibility provisions must be met in addition to the establishment of categorical eligibility: (e) The prospective adoptive parent(s) must satisfactorily have met a criminal records check, including a fingerprint-based check (42 USC 671(a)(20)(A)). This involves a determination that such individual(s) have not committed any prohibited felonies in accordance with 42 USC 671(a)(20)(A)(i) and (ii). The requirement for a fingerprint-based check took effect on October 1, 2006, unless prior to September 30, 2005 the State has elected to opt out of the criminal records check requirement or State legislation was required to implement the fingerprint-based check, in which case a delayed implementation is permitted until the first quarter of the State?s regular legislative session following the close of the first regular session beginning after October 1, 2006. The requirement applies to adoption assistance payments for calendar quarters beginning on or after the State?s effective date for, implementation (Pub. L. No. 109- 248, Section 152(c)(1) and (3)). States that opted out of the criminal records check requirement at Section 471(a)(20) of the Social Security Act prior to September 30, 2005 had until October 1, 2008 to implement the fingerprint-based check requirement. Effective October 1, 2008, a State is no longer permitted to opt out of the fingerprint-based check requirement. The opt-out provision does not impact tribes since they only became eligible to administer a Title IV-E plan on October 1, 2009. The statutory provisions apply to all prospective adoptive parents who are newly approved after the Title IV-E agency?s authorized date for implementation of the fingerprint-based background check provisions. Title IV-E agencies may also require that certain other adult individuals living in the adoptive home be subject to a criminal records check. The completion or lack of completion of criminal records checks for persons other than prospective adoptive parents does not, however, impact Title IV-E eligibility (42 USC 671(a)(20)(B); Pub. L. No. 109-248, Section 152(c)(2); 45 CFR sections 1356.30(b) and (c); and the Child Welfare Policy Manual section 8.4F Q/A#4). 2. CONDITION/PERSPECTIVE New York State has enacted legislation which allows payments to be made for the care and maintenance of children when they are adopted. Suffolk County Department of Social Services (the ?Department?) provides a monthly adoption subsidy payment mandated by law for the care, maintenance, and/or medical needs of a child who fits the definition of handicapped or hard-to-place 127 as defined by New York State law and Regulations. Subsidy payments are available to all eligible children until the age of 21 regardless of the adoptive parent?s income. These payments are discontinued only when it is determined by a social service official that the adoptive parent(s) is no longer legally responsible for the support of the child or that the child is no longer receiving any support from the parent(s). Of the sixty (60) files selected for testing: ? Two (2) case files did not include the Eligibility for Title IV-E Adoption Assistance Forms (DSS-3912); five (5) case files did not include the Adoption Assistance Form (DSS-4809); three (3) case files did not include Birth certificates; and three (3) case files did not include evidence of satisfactorily have met a criminal records check, including a fingerprint. Therefore, we were not able to determine if the eligible participants met all the eligibility criteria. 3. CAUSE The Department did not ensure that all required eligibility forms were obtained and filed timely. 4. EFFECT The grantor agency may disallow the claims and reimbursement for the recipients. County claims could be made on behalf of ineligible recipients. 5. REPEAT FINDING A similar finding was included in the prior year single audit report as item 2018-002. 6. RECOMMENDATION We recommend the Department strengthen its monitoring controls over the adoption assistance case files to ensure the timely and accurate determination of eligibility. 7. QUESTIONED COST Cannot be determined. 8. VIEWS OF RESPONSIBLE OFFICIAL It was found that three (3) case files did not include evidence of satisfactorily having met a criminal records check, including fingerprinting. The criminal record checks for these cases were conducted when the children were in Foster Care and the results of the checks were included in the Foster Care record. Foster Care records are purged after eight (8) years. Currently, the criminal record check is included in the Adoption Subsidy file, as well as the Foster Care file. This is why there were only three (3) case files that did not have the criminal records check in it out of the sixty (60) records reviewed. These three (3) records are all older cases. It was found that two (2) case files did not include the Eligibility for Title IV-E Adoption Assistance Forms (DSS-3912); five (5) case files did not include the Adoption Assistance Form (DSS-4809); and three (3) case files did not include Birth Certificates. These files were stored in the County Archive and when they were requested, it was determined that they were included in the records lost when the County Archives had a collapsed. This is an uncorrectable condition.
ELIGIBILITY FOR INDIVIDUALS ? MATERIAL NONCOMPLIANCE, MATERIAL WEAKNESS PROGRAM: ADOPTION ASSISTANCE (CFDA # 93.659) Finding: New York State has enacted legislation which allows payments to be made for the care and maintenance of children when they are adopted. Suffolk County Department of Social Services (the ?Department?) provides a monthly adoption subsidy payment mandated by law for the care, maintenance, and/or medical needs of a child who fits the definition of handicapped or hard-to-place 127 as defined by New York State law and Regulations. Subsidy payments are available to all eligible children until the age of 21 regardless of the adoptive parent?s income. These payments are discontinued only when it is determined by a social service official that the adoptive parent(s) is no longer legally responsible for the support of the child or that the child is no longer receiving any support from the parent(s). Of the sixty (60) files selected for testing: ? Two (2) case files did not include the Eligibility for Title IV-E Adoption Assistance Forms (DSS-3912); five (5) case files did not include the Adoption Assistance Form (DSS-4809); three (3) case files did not include Birth certificates; and three (3) case files did not include evidence of satisfactorily have met a criminal records check, including a fingerprint. Therefore, we were not able to determine if the eligible participants met all the eligibility criteria. Questioned Costs: Cannot be determined. Recommendation: We recommend the Department strengthen its monitoring controls over the adoption assistance case files to ensure the timely and accurate determination of eligibility. Corrective Action Plan: With regards to the DSS-3912 ? Adoption Assistance Checklist Corrective Action Plan - The Department of Social Services acknowledges that case records for cases established prior to 2002 do not contain the DSS-3912 form. The Department of Social Services made a procedural change in 2002 that resulted in the DSS-3912 form becoming part of the case record for any case established in the year 2002 and in subsequent years. With regards to the DSS-4809 ? Foster Care Checklist Corrective Action Plan - There were (5) files that the Suffolk County Archives could not provide. Several years ago the Suffolk County Archives had a collapse and many records were lost. The Department is confident that if the files were available they would contain form DSS-3694, an equivalent to the DSS 4809 form. All files, subsequent to the collapse in Archives, are archived and maintained at the current location. With regards to the criminal records check, including a fingerprint Corrective Action Plan - It was found that three (3) case files did not include evidence of satisfactorily having met a criminal records check, including fingerprinting. The criminal record checks for these cases were conducted when the children were in Foster Care and the results of the checks were included in the Foster Care record. Foster Care records are purged after eight (8) years. Currently, the criminal record check is included in the Adoption Subsidy file, as well as the Foster Care file. Action Date & Final Implementation Date: 2002 Name And Phone # Of Person Responsible For Implementation Mark Clavin, Division Administrator 631-854-9431
2018-002
ACTIVITIES ALLOWED/ALLOWABLE COSTS ? NONCOMPLIANCE, SIGNIFICANT DEFICIENCY COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS (CFDA # 14.218) FEDERAL AGENCY: U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT COUNTY AGENCY: DEPARTMENT OF COMMUNITY DEVELOPMENT SERVICES 1. CRITERIA ACTIVITIES ALLOWED/ALLOWABLE COSTS ? Basic Guidelines - Except where otherwise authorized by statute, cost must meet the following general criteria in order to be allowable under federal awards: ? Be necessary and reasonable for the performance of the federal award and be allocable thereto under the principles in 2 CFR part 200, subpart E. ? Conform to any limitations or exclusions set forth in 2 CFR part 200, subpart E or in the federal award as to types or amount of cost items. ? Be consistent with policies and procedures that apply uniformly to both federally financed and other activities of the non-federal entity. ? Be accorded consistent treatment. A cost may not be assigned to a federal award as a direct cost if any other cost incurred for the same purpose in like circumstances has been allocated to the federal award as an indirect cost. ? Be determined in accordance with generally accepted accounting principles (GAAP), except for state and local governments and Indian tribes only as otherwise provided for in 2 CFR part 200. ? Not be included as a cost or used to meet cost-sharing or matching requirements. 2. CONDITION/PERSPECTIVE The Suffolk County Department of Economic Development and Planning, (the ?Department?) has subrecipient monitoring procedures in place. The Department has a Voucher payment process to the Subrecipients. All Subrecipients are on reimbursement basis where expenditures are incurred by the subrecipients and reimbursed from the County. Upon our review of the County?s payments to the subrecipients, we noted that the subrecipients incurred expenditures in prior year and claimed for reimbursement from the County in next calendar year. We noted eight of forty payments selected, to the Subrecipients by the County in calendar year 2019, which were incurred in 2018 calendar year by the subrecipients and paid by the County in 2019 calendar year. 3. CAUSE The Department did not ensure that all required reimbursement to subrecipients for expenditures incurred are in correct calendar year. 4. EFFECT The grantor agency may disallow the claims and reimbursement for the expenditures incurred in previous year. 5. REPEAT FINDING No. 6. RECOMMENDATION We recommend the Department strengthen its monitoring controls over the payments to Subrecipient?s expenditures claimed during the year and communicate to the subrecipients to follow County?s policies on Accounting. 7. QUESTIONED COST Cannot be determined. 8. VIEWS OF RESPONSIBLE OFFICIAL As suggested, the County is making adjustments to its voucher procedures to strengthen its monitoring controls over the subrecipient?s expenditure claims and also to accommodate payment timeline requirements. This includes communication to the subrecipients throughout the year so that vouchers will be submitted timely to Suffolk County.
Show full finding ▾Hide full finding ▴ACTIVITIES ALLOWED/ALLOWABLE COSTS ? NONCOMPLIANCE, SIGNIFICANT DEFICIENCY COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS (CFDA # 14.218) FEDERAL AGENCY: U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT COUNTY AGENCY: DEPARTMENT OF COMMUNITY DEVELOPMENT SERVICES 1. CRITERIA ACTIVITIES ALLOWED/ALLOWABLE COSTS ? Basic Guidelines - Except where otherwise authorized by statute, cost must meet the following general criteria in order to be allowable under federal awards: ? Be necessary and reasonable for the performance of the federal award and be allocable thereto under the principles in 2 CFR part 200, subpart E. ? Conform to any limitations or exclusions set forth in 2 CFR part 200, subpart E or in the federal award as to types or amount of cost items. ? Be consistent with policies and procedures that apply uniformly to both federally financed and other activities of the non-federal entity. ? Be accorded consistent treatment. A cost may not be assigned to a federal award as a direct cost if any other cost incurred for the same purpose in like circumstances has been allocated to the federal award as an indirect cost. ? Be determined in accordance with generally accepted accounting principles (GAAP), except for state and local governments and Indian tribes only as otherwise provided for in 2 CFR part 200. ? Not be included as a cost or used to meet cost-sharing or matching requirements. 2. CONDITION/PERSPECTIVE The Suffolk County Department of Economic Development and Planning, (the ?Department?) has subrecipient monitoring procedures in place. The Department has a Voucher payment process to the Subrecipients. All Subrecipients are on reimbursement basis where expenditures are incurred by the subrecipients and reimbursed from the County. Upon our review of the County?s payments to the subrecipients, we noted that the subrecipients incurred expenditures in prior year and claimed for reimbursement from the County in next calendar year. We noted eight of forty payments selected, to the Subrecipients by the County in calendar year 2019, which were incurred in 2018 calendar year by the subrecipients and paid by the County in 2019 calendar year. 3. CAUSE The Department did not ensure that all required reimbursement to subrecipients for expenditures incurred are in correct calendar year. 4. EFFECT The grantor agency may disallow the claims and reimbursement for the expenditures incurred in previous year. 5. REPEAT FINDING No. 6. RECOMMENDATION We recommend the Department strengthen its monitoring controls over the payments to Subrecipient?s expenditures claimed during the year and communicate to the subrecipients to follow County?s policies on Accounting. 7. QUESTIONED COST Cannot be determined. 8. VIEWS OF RESPONSIBLE OFFICIAL As suggested, the County is making adjustments to its voucher procedures to strengthen its monitoring controls over the subrecipient?s expenditure claims and also to accommodate payment timeline requirements. This includes communication to the subrecipients throughout the year so that vouchers will be submitted timely to Suffolk County.
ACTIVITIES ALLOWED/ALLOWABLE COSTS ? NONCOMPLIANCE, SIGNIFICANT DEFICIENCY PROGRAM: COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS (CFDA #14.218) FINDING: The Suffolk County Department of Economic Development and Planning, (the ?Department?) has subrecipient monitoring procedures in place. The Department has a Voucher payment process to the Subrecipients. All Subrecipients are on reimbursement basis where expenditures are incurred by the subrecipients and reimbursed from the County. Upon our review of the County?s payments to the subrecipients, we noted that the subrecipients incurred expenditures in prior year and claimed for reimbursement from the County in next calendar year. We noted eight of forty payments selected, to the Subrecipients by the County in calendar year 2019, which were incurred in 2018 calendar year by the subrecipients and paid by the County in 2019 calendar year. Questioned Costs: Cannot be determined. Recommendation: We recommend the Department strengthen its monitoring controls over the payments to Subrecipient?s expenditures claimed during the year and communicate to the subrecipients to follow County?s policies on Accounting. Corrective Action Plan: As suggested, the County is making adjustments to its voucher procedures to strengthen its monitoring controls over the subrecipient?s expenditure claims and also to accommodate payment timeline requirements. This includes communication to the subrecipients throughout the year so that vouchers will be submitted timely to Suffolk County. Action Date: December 9, 2020 Final Implementation Date: January 29, 2021 Name And Phone # Of Person Responsible For Implementation: Rebecca Sinclair 631-853-5805 Rosemarie Pforr 631-853-5711
FAC accepted this audit on September 25, 2019 — management decision was due March 25, 2020.
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2017-005
FAC accepted this audit on September 26, 2018 — management decision was due March 26, 2019.
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2016-004
FAC accepted this audit on September 28, 2017 — management decision was due March 28, 2018.
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2015-009
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