EIN: 146002431
UEI: JE9WHU4NGJJ8
Audited by: UHY LLP
Cognizant agency: 93 [Department of Health and Human Services]
View federal awards & risk assessment →
Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on October 10, 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 April 10, 2026 (141 days ago).
What is a management decision? →FAC accepted this audit on September 30, 2024 — management decision was due March 30, 2025.
FAC accepted this audit on August 28, 2023 — management decision was due February 28, 2024.
FAC accepted this audit on September 28, 2023 — management decision was due March 28, 2024.
FAC accepted this audit on September 28, 2022 — management decision was due March 28, 2023.
FAC accepted this audit on September 28, 2022 — management decision was due March 28, 2023.
FAC accepted this audit on December 29, 2021 — management decision was due June 29, 2022.
FAC accepted this audit on December 21, 2020 — management decision was due June 21, 2021.
For 1 out of 40 children selected for testing for which the County received payments under title IV-E, the case record of the child indicated the child was not eligible under the requirements of title IV-E. In addition, the County lacks formal documentation of the ongoing annual review of eligibility. Cause: In 2005, during initial eligibility determination, the County erroneously identified the child as being title IV-E eligible despite the supporting documentation in the file indicating the child was not title IV-E eligible. The County?s controls over monitoring eligibility did not operate effectively. Effect: The County received federal reimbursement under the program for the child who did not meet the eligibility requirements under title IV-E. Questioned Costs: $50,839. The County computed questioned costs by assessing amount of federal aid received for the ineligible child since inception in the program in 2005. $4,302 of federal aid was received in 2019 and included in the current year schedule of federal expenditures. The remaining $46,537 was received between 2005 and 2018. Prevalence: The prevalence of the condition is unknown as of the date of this report. The County is in the processing of investigating the entire population for possible additional errors. As of the date of this report, the County has investigated 173 of the total population of 305 cases, noting no additional errors. The County will continue to investigate the remaining cases until the entire population has been assessed. Recommendation: The County should implement additional procedures regarding controls over eligibility to include enhanced continuous monitoring of all cases. This should include additional formal checklists and supervision review to ensure compliance with the requirements of title IV-E. Management Response: The County agrees with the recommendation. In addition to reviewing all 305 cases, the County is in the process of implementing additional controls over compliance including enhanced documentation and checklists with additional levels of review. The County will be returning the above questioned costs along with any other costs identified, if any, in 2021.
Show full finding ▾Hide full finding ▴Finding Number 2019-001 CFDA Number:CFDA Number: 93.659, Adoption Assistance - Title IV-E Criteria: Per 45 CFR section 1356.71, the case record of the child must contain sufficient documentation to verify a child's eligibility in accordance with the requirements of title IV-E, in order to substantiate payments made on the child's behalf. Condition: For 1 out of 40 children selected for testing for which the County received payments under title IV-E, the case record of the child indicated the child was not eligible under the requirements of title IV-E. In addition, the County lacks formal documentation of the ongoing annual review of eligibility. Cause: In 2005, during initial eligibility determination, the County erroneously identified the child as being title IV-E eligible despite the supporting documentation in the file indicating the child was not title IV-E eligible. The County?s controls over monitoring eligibility did not operate effectively. Effect: The County received federal reimbursement under the program for the child who did not meet the eligibility requirements under title IV-E. Questioned Costs: $50,839. The County computed questioned costs by assessing amount of federal aid received for the ineligible child since inception in the program in 2005. $4,302 of federal aid was received in 2019 and included in the current year schedule of federal expenditures. The remaining $46,537 was received between 2005 and 2018. Prevalence: The prevalence of the condition is unknown as of the date of this report. The County is in the processing of investigating the entire population for possible additional errors. As of the date of this report, the County has investigated 173 of the total population of 305 cases, noting no additional errors. The County will continue to investigate the remaining cases until the entire population has been assessed. Recommendation: The County should implement additional procedures regarding controls over eligibility to include enhanced continuous monitoring of all cases. This should include additional formal checklists and supervision review to ensure compliance with the requirements of title IV-E. Management Response: The County agrees with the recommendation. In addition to reviewing all 305 cases, the County is in the process of implementing additional controls over compliance including enhanced documentation and checklists with additional levels of review. The County will be returning the above questioned costs along with any other costs identified, if any, in 2021.
County of Schenectady, New York Management?s Response and Corrective Action Plan Finding Number: 2019-001 CFDA Number: 93.659 Adoption Assistance ? Title IV-E Year Ended: December 31, 2019 Responsible Individual: Paul Brady Commissioner of Social Services Management?s Response and Corrective Action Plan: The County agrees with the finding and recommendation. The County is in the process of implementing additional controls over compliance including enhanced documentation and checklists with additional levels of review. The County has put review points in place for IV-e reviews for adoption subsidy: For new subsidies ? IV-e is reviewed with Eligibility and Unit Supervisor B when subsidy is being prepared. A state form (3912) is completed by adoption caseworker and supervisor to determine IV-e eligibility for subsidy agreement. Delinking is determined at this time if needed. Subsidy form is then sent to Supervisor A for review and submission to State. The annual school letters are sent out each year in January or early February to all adoptive parents. The letters are received back, checked by Supervisor A for completeness and determination of continued IV-e, second request for missing letters is made along with phone calls, emails, home visits to get letters. County is now using WMS anticipated action codes to flag us when kids reach 18, 19, 20 to review their activities. OCFS is revising subsidy records quarterly for completeness. The above procedures have already been implemented and will be formally documented in early 2021. The County is in the process of reviewing all subsidy cases to be sure IV-e is correct. The County will be returning the questioned costs along with any other costs identified, if any, in 2021.
FAC accepted this audit on September 29, 2019 — management decision was due March 29, 2020.
FAC accepted this audit on September 27, 2018 — management decision was due March 27, 2019.
FAC accepted this audit on September 27, 2017 — management decision was due March 27, 2018.
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and filing records.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.
