County of Albany

Social Services Block Grant - 93.667 Criteria or specific requirement (including statutory, regulatory, or other citation): Benefit issuances should be supported by standardized forms and documents, such as approved applications and payment authorizations, and budget calculation forms. Condition and context: Of the 40 Social Service Block Grant benefits tested for 2024, the following exceptions were noted: • Two selections were missing the corresponding Eligibility Checklist for the applicable period. • Three selections were missing an application/recertification. • Two selections were missing the LDSS-2970 (Services Authorization Form). Cause: Inconsistency of application of established County policies and procedures principally due to staffing changes. Effect or potential effect: Without proper documentation to demonstrate the propriety of benefits issued, benefits may be issued to ineligible applicants or in amounts that are not appropriate. Questioned costs: None. Identification as a repeat finding, if applicable: A similar finding (2023-002) was reported in the prior year. Recommendation: Management should continue to monitor supervisory review procedures to ensure the completeness of applicant files. Views of responsible officials: As detailed within the Corrective Action Plan, management has agreed to the findings and recommendation noted above.

The County will continue to monitor supervisory and cross training process

Temporary Assistance for Needy Families - 93.558 Criteria or specific requirement (including statutory, regulatory, or other citation): Benefit issuances should be supported by standardized forms and documents, such as approved applications and payment authorizations, and budget calculation forms. Condition and context: Of the 40 Temporary Assistance to Needy Families benefits tested for 2024, the following exceptions were noted: • One Eligibility Checklist did not have the required supervisor signature. • One recertification did not have the required supervisor signature. • One selection was missing an initial Eligibility Checklist.Cause: Inconsistency of application of established County policies and procedures principally due to staffing changes. Effect or potential effect: Without proper documentation to demonstrate the propriety of benefits issued, benefits may be issued to ineligible applicants or in amounts that are not appropriate. Questioned costs: None. Identification as a repeat finding, if applicable: A similar finding (2023-002) was reported in the prior year. Recommendation: Management should continue to monitor supervisory review procedures to ensure the completeness of applicant files. Views of responsible officials: As detailed within the Corrective Action Plan, management has agreed to the findings and recommendation noted above.

The County will continue to monitor supervisory and cross training process

2023-002

Criteria or specific requirement (including statutory, regulatory, or other citation): Benefit issuances should be supported by standardized forms and documents, such as approved applications and payment authorizations, and budget calculation forms.Condition and context: Of the 40 Temporary Assistance to Needy Families benefits tested for 2023, the following exceptions were noted: • Three selections were missing the corresponding approved budget for the applicable period. • One selection was missing an application/recertification. • One selection was missing the LDSS-2970 (Services Authorization Form). • Two selections were missing corresponding case files.Cause: Consistency of application of established County policies and procedures principally due to staffing changes.Effect or potential effect: Without proper documentation to demonstrate the propriety of benefits issued, benefits may be issued to ineligible applicants or in amounts that are not appropriate.Questioned costs: None.Identification as a repeat finding, if applicable: A similar finding (2022-002) was reported in the prior year.Recommendation: Management should continue to monitor supervisory review procedures to ensure the completeness of applicant files.Views of responsible officials: As detailed within the Corrective Action Plan, management has agreed to the findings and recommendation noted above.

The County will continue to monitor supervisory and cross training processes.

2022-002

Criteria or specific requirement (including statutory, regulatory, or other citation): Benefit issuances should be supported by standardized forms and documents, such as approved applications and payment authorizations, and budget calculation forms.Condition and context: Of the 40 Temporary Assistance to Needy Families benefits tested for 2023, the following exceptions were noted: • Three selections were missing the corresponding approved budget for the applicable period. • One selection was missing an application/recertification. • One selection was missing the LDSS-2970 (Services Authorization Form). • Two selections were missing corresponding case files.Cause: Consistency of application of established County policies and procedures principally due to staffing changes.Effect or potential effect: Without proper documentation to demonstrate the propriety of benefits issued, benefits may be issued to ineligible applicants or in amounts that are not appropriate.Questioned costs: None.Identification as a repeat finding, if applicable: A similar finding (2022-002) was reported in the prior year.Recommendation: Management should continue to monitor supervisory review procedures to ensure the completeness of applicant files.Views of responsible officials: As detailed within the Corrective Action Plan, management has agreed to the findings and recommendation noted above.

The County will continue to monitor supervisory and cross training processes.

2022-002

Criteria or specific requirement (including statutory, regulatory, or other citation): Eligibility for program benefits should be supported by completed standardized forms. Such standardized forms should be maintained and contain signatures of the caseworker completing the form and the supervisor indicating review and approval. Condition and context: Of forty program benefits tested for 2022, the following exceptions were noted: ? An application was unable to be located for one selection, ? Two selections were missing the LDSS-2970 (Services Authorization Form). Cause: Consistency of application of established County policies and procedures principally due to staffing changes. Effect or potential effect: Without proper documentation to demonstrate the propriety of benefits issued, benefits may be issued to ineligible applicants or in amounts that are not appropriate. Questioned costs: None. Identification as a repeat finding, if applicable: A similar finding (2021-003) was reported in the prior year. Recommendation: Management should develop procedures to ensure the required documentation is maintained within each case file. Views of responsible officials: As detailed within the Corrective Action Plan, management has agreed to the findings and recommendation noted above.

In 2023, the County will continue to monitor actions implemented at DSS after the third quarter of 2022. Additionally, the County will perform preliminary testing to ensure process is operating effectively.

2021-003

Adoption Assistance, Assistance Listing Number 93.659 Criteria or specific requirement (including statutory, regulatory, or other citation): Benefit issuances should be supported by standardized forms and documents, such as approved applications and payment authorizations, and budget calculation forms. Condition and context: Of forty TANF benefits tested for 2022, the following exceptions were noted: ? Five selections were missing the eligibility checklist (LDSS-3912), ? One selection was missing the benefit payment approval form (LDSS-2970), and ? One selection was missing evidence that efforts were made to place the child in adoption without subsidy. Cause: Consistency of application of established County policies and procedures principally due to staffing changes. Effect or potential effect: Without proper documentation to demonstrate the propriety of benefits issued, benefits may be issued to ineligible applicants or in amounts that are not appropriate. Questioned costs: None. Identification as a repeat finding, if applicable: Not applicable. Recommendation: Management should continue to monitor supervisory review procedures to ensure completeness of applicant files. Views of responsible officials: As detailed within the Corrective Action Plan, management has agreed to the findings and recommendation noted above.

The County will continue to monitor supervisory processes. Additionally, the County will perform preliminary testing to ensure process is operating effectively.

Criteria or specific requirement (including statutory, regulatory, or other citation): It is the responsibility of County management to design and implement internal controls that provide reasonable assurance that all federal awards passed through to subrecipients are used for authorized purposes, comply with the terms and conditions of the federal award and achieve performance requirements of the award. Condition and Cause: The County does not have adequate internal controls to monitor the federal awards passed onto subrecipients within the Block Grants for Prevention and Treatment of Substance Abuse program. Effect or potential effect: Without internal controls to monitor subrecipients, the County is unable to provide reasonable assurance that subrecipients of the County are administering the federal award in compliance with the terms and conditions of the award and that all relevant and material compliance requirements are being achieved. Questioned costs: None. Identification as a repeat finding, if applicable: Not applicable Recommendation: We recommend the implementation of policies and procedures that provide reasonable assurance that the subrecipients are in compliance with the terms and conditions of the award. Such policies and procedures should include: ? Obtaining an understanding of the internal control of the subrecipients, ? Assessing risk of errors within the internal control structure of the subrecipient and test the related internal controls, ? Reviewing financial and programmatic reporting requirements of the subrecipients, and ? When necessary, monitoring internal control deficiencies, noncompliance and questioned costs to ensure subrecipients take timely and appropriate action to address all identified deficiencies pertaining to the federal award. Views of responsible officials: As detailed within the Corrective Action Plan, management has agreed to the findings and recommendation noted above.

The Social Services Block Grant Director and Assistant Director will continue to provide trainings, refreshers and an in-office checklist for supervisors and staff for use when reviewing applications, documents and cases so signatures are not overlooked on applications or documentation provided. Spot checking of reviewed cases will be performed as an extra layer of review to catch these types of errors sooner than later. Commissioner of Management and Budget, David Reilly (in conjunction with Department Commissioner). December 31, 2022.

Criteria or specific requirement (including statutory, regulatory, or other citation): Benefit issuances should be supported by standardized forms and documents, such as approved applications and payment authorizations, and budget calculation forms. Condition and context: Of forty TANF benefits tested for 2021, one selection was missing an application and two selections were missing signatures of the applicants. Cause: Consistency of application of established County policies and procedures principally due to staffing changes. Effect or potential effect: Without proper documentation to demonstrate the propriety of benefits issued, benefits may be issued to ineligible applicants or in amounts that are not appropriate. Questioned costs: None. Identification as a repeat finding, if applicable: A similar finding (2020-003) was reported in the prior year. Recommendation: Management should continue to monitor supervisory review procedures to ensure completeness of applicant files. Views of responsible officials: As detailed within the Corrective Action Plan, management has agreed to the findings and recommendation noted above.

The Temporary Assistance Director and Assistant Director will continue to provide trainings, refreshers and in office checklist for supervisors and staff for use when reviewing applications, documents and cases so signatures are not overlooked on applications or documentation provided. Spot checking of reviewed cases will be performed as an extra layer of the review process. Commissioner of Management and Budget, David Reilly (in conjunction with Department Commissioner). December 31, 2022.

2020-003

Adoption Assistance Listing Number 93.659 Criteria or specific requirement (including statutory, regulatory, or other citation): Eligibility for program benefits should be supported by completed standardized forms. Such standardized forms should contain signatures of the caseworker completing the form and supervisor indicting the review and approval. Condition and context: Of forty Adoption Assistance program benefits tested for 2020, the following information was missing from recipient files: ? Two selections were missing support of the continued eligibility certification of the legal guardian, ? Four selections were missing the eligibility checklist, ? One selection?s adoption subsidy agreement was not signed prior to the final adoption decree, ? Three selections were missing documentation that efforts had been made to place the child for adoption without subsidy, ? Two selections were missing documentation that the child should not be returned to the home of the child?s parents, and ? One selection was missing the LDSS-2970 (Services Authorization Form). Cause: Consistency of application of established County policies and procedures principally due to staffing changes. Effect or potential effect: Without proper documentation to demonstrate the propriety of benefits issued, benefits may be issued to ineligible applicants or in amounts that are not appropriate. Questioned costs: None. Identification as a repeat finding, if applicable: A similar finding (2019-002) was reported in the prior year. Recommendation: Management should develop procedures to ensure the required documentation is maintained within each case file. Views of responsible officials: As detailed within the Corrective Action Plan, management has agreed to the findings and recommendation noted above.

The Department has implemented and follows a procedure for Adoption Subsidy/IVE Maintenance File Procedures which ensures that all documents to support eligibility of IVE Federal Reimbursement for Adoption Subsidy cases. Many of the cases pulled were prior to development and implementation of this policy in 2021. The Supervisor of the Adoption Home Finders unit will conduct reviews of the file for accuracy and completeness, as well as training for staff on required documentation for Title IVE.Commissioner of Management and Budget, David Reilly (in conjunction with Department Commissioner). May 31, 2022.

2019-002

Temporary Assistance for Needy Families (TANF) Assistance Listing Number 93.558 Criteria or specific requirement (including statutory, regulatory, or other citation): Benefit issuances should be supported by standardized forms and documents, such as approved applications and payment authorizations, and budget calculation forms. Condition and context: Of forty TANF benefits tested for 2020, one selection was missing an application, and two selections were missing signatures of the applicants. Cause: Consistency of application of established County policies and procedures principally due to staffing changes. Effect or potential effect: Without proper documentation to demonstrate the propriety of benefits issued, benefits may be issued to ineligible applicants or in amounts that are not appropriate. Questioned costs: None. Identification as a repeat finding, if applicable: A similar finding (2019-003) was reported in the prior year. Recommendation: Management should continue to monitor supervisory review procedures to ensure completeness of applicant files. Views of responsible officials: As detailed within the Corrective Action Plan, management has agreed to the findings and recommendation noted above.

The Temporary Assistance Director and Assistant Director will continue to provide trainings, refreshers and in office checklist for supervisors and staff for use when reviewing applications, documents and cases so signatures are not overlooked on applications or documentation provided. Spot checking reviewed cases will be done as an extra layer of review to catch these types of errors sooner than later. Commissioner of Management and Budget, David Reilly (in conjunction with Department Commissioner). May 31, 2022.

2019-002

Criteria or specific requirement (including statutory, regulatory, or other citation): In accordance with Title IV-E, the County is required to ensure recipients receiving benefit payments meet all applicable eligibility criteria as stipulated under the grant agreement. Condition: The Adoption Assistance program contains certain eligibility requirements for participants to receive benefits funded through the County, New York State, or the federal government. Of forty Adoption Assistance program benefits tested for 2019, one selection received federally funded benefits that did not meet the eligibility criteria to receive federally funded benefits. Cause: Although the recipient?s application properly indicated they were not eligible to receive the federally funded benefits, the payments to the recipient were processed in error by the County. Effect or potential effect: Due to the processing error, the recipient received federally funded subsidies despite being eligible to only receive benefits funded through the County and New York State. Questioned costs: Federally funded benefits of $5,275 during 2019 were made to a recipient that was ineligible to receive the federally funded benefits. Context: Population and sample sizes are as follows. The sample is not a statistically valid sample. Population size 2,264 Assistance payments $1,330,194 Sample size 40 Assistance payments $ 18,517 Recommendation: Management should review the County?s processes and procedures to ensure eligibility criteria is met prior to remitting payment to recipients. Views of responsible officials: Management has agreed to the findings and recommendation noted above. Further, management has determined that a total of $41,856 (inclusive of prior periods) of federally funded benefit payments have been made to the recipient deemed to be ineligible.

The County Department for Children, Youth and Families will review all cases to ensure that children meet the Title IVE eligibility criteria via screening and monitoring. The cases will be reviewed to ensure the cases are properly coded and reflect the correct eligibility status.

Criteria or specific requirement (including statutory, regulatory, or other citation): Eligibility for program benefits should be supported by completed standardized forms. Such standardized forms should contain signatures of the caseworker completing the form and supervisor indicting the review and approval. Condition and context: Of forty Adoption Assistance program benefits tested for 2019, there were two instances where Form LDSS-3912 (the Adoption Eligibility Checklist) was missing, four instances where the Decree of Adoption was not maintained within the recipient file, and eleven instances of missing documentation to support the continued legal and financial responsibility of the guardian. Cause: Discussions with management indicate that the required documentation had either not been scanned into the County?s document imaging system or was not properly documented in the appropriate locations. Effect or potential effect: Without proper documentation to demonstrate the propriety of benefits issued, benefits may be issued to ineligible applicants or in amounts that are not appropriate. Questioned costs: None. Identification as a repeat finding, if applicable: A similar finding (2018-005) was reported in the prior year. Recommendation: Management should develop procedures to ensure the required documentation is maintained within each case file. Views of responsible officials: Management has agreed to the findings and recommendation noted above.

The Department will continue to adhere to established payment timelines. The period in question reflected a staffing issue and is not reflective of general practices.

2018-005

Criteria or specific requirement (including statutory, regulatory, or other citation): Benefit issuances should be supported by standardized forms and documents, such as approved applications and payment authorizations, and budget calculation forms. Condition and context: Of forty TANF benefits tested for 2019, three selections did not have child support documentation, two selections were missing applications and one selection did not have documentation of shelter cost. Cause: Consistency of application of established County policies and procedures principally due to staffing changes. Effect or potential effect: Without proper documentation to demonstrate the propriety of benefits issued, benefits may be issued to ineligible applicants or in amounts that are not appropriate. Questioned costs: None. Identification as a repeat finding, if applicable: A similar finding (2018-003) was reported in the prior year. Recommendation: Management should continue to monitor supervisory review procedures to ensure completeness of applicant files. Views of responsible officials: Management has agreed to the findings and recommendation noted above.

Albany County Department of Social Services TA supervisors will continue to review applications for completeness. Included in this will be reviewing the application to make sure that it contains all appropriate signatures. A memo will go out to all staff reminding them that applications need to be signed by the Eligibility worker, Supervisor and Client. We are also in the process of getting scanners on the Eligibility Workers? desks. This will assist with all documentation being immediately scanned into IEDR. This will cut down on missing documentation.

2018-003

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2017-002

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2017-003

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