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COUNTY OF ONONDAGA, NEW YORKREPORTS REQUIRED BY THE UNIFORM GUIDANCEAND GOVERNMENT AUDITING STANDARDSDECEMBER 31, 2015
COUNTY OF ONONDAGA, NEW YORKTABLE OF CONTENTSPageINDEPENDENT AUDITOR'S REPORT ON COMPLIANCE FOR EACHMAJOR PROGRAM AND ON INTERNAL CONTROL OVER COMPLIANCE ANDREPORT ON SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS REQUIREDBY THE UNIFORM GUIDANCE1-3SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS - FOR THE YEAR ENDEDDECEMBER 31, 20154-9NOTES TO SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS10SCHEDULE OF FINDINGS AND QUESTIONED COSTS - FOR THE YEAR ENDEDDECEMBER 31, 201511-14INDEPENDENT AUDITOR’S REPORT ON INTERNAL CONTROL OVER FINANCIALREPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON ANAUDIT OF BASIC FINANCIAL STATEMENTS PERFORMED IN ACCORDANCEWITH GOVERNMENT AUDITING STANDARDS15-16
INDEPENDENT AUDITOR'S REPORT ON COMPLIANCE FOR EACH MAJORPROGRAM AND ON INTERNAL CONTROL OVER COMPLIANCE ANDREPORT ON SCHEDULE OF EXPENDITURES OF FEDERAL AWARDSREQUIRED BY THE UNIFORM GUIDANCEAugust 30, 2016The Honorable County Executive, Joanne M. Mahoney, Honorable Membersof the County Legislature and Honorable County Comptroller Robert E.AntonacciCounty of Onondaga, New York:Report on Compliance for Each Major Federal ProgramWe have audited the County of Onondaga, New York’s (the County) compliancewith the types of compliance requirements described in the OMB ComplianceSupplement that could have direct and material effect on each of the County’smajor federal programs for the year ended December 31, 2015. The County’smajor federal programs are identified in the summary of auditor’s results sectionof the accompanying schedule of findings and questioned costs.The County’s basic financial statements include the operations of OnondagaCommunity College, Onondaga Civic Development Corporation (OCDC),Onondaga County Convention Center/War Memorial Complex ManagementCorporation, Onondaga County Housing Development Fund Company,Onondaga County Industrial Development Agency, Friends of the RosamondGifford Zoo and the Onondaga Tobacco Asset Securitization Corporation whosefederal awards are not included in the schedule of expenditures of federalawards for the year ended December 31, 2015. Our audit, described below, didnot include the federal awards of the above entities as these entities conductedseparate audits in accordance with OMB Uniform Guidance, if required.Management’s ResponsibilityManagement is responsible for compliance with the requirements of laws,regulations, contracts, and grants applicable to its federal programs.432 North Franklin Street, Suite 60Syracuse, New York 13204p (315) 476-4004f (315) 475-1513www.bonadio.comAuditor’s ResponsibilityOur responsibility is to express an opinion on compliance for each of theCounty’s major federal programs based on our audit of the types of compliancerequirements referred to above. We conducted our audit of compliance inaccordance with auditing standards generally accepted in the United States ofAmerica; the standards applicable to financial audits contained in GovernmentAuditing Standards, issued by the Comptroller General of the United States; andthe audit requirements of Title 2 U.S. Code of Federal Regulations Part 200,Uniform Administrative Requirements, Cost Principles, and Audit Requirementsfor Federal Awards (Uniform Guidance). Those standards and the UniformGuidance require that we plan and perform the audit to obtain reasonableassurance about whether noncompliance with the types of compliancerequirements referred to above that could have a direct and material effect on amajor federal program occurred. An audit includes examining, on a test basis,evidence about the County’s compliance with those requirements andperforming such other procedures as we considered necessary in thecircumstances.(Continued)1ALBANY BATAVIA BUFFALO E AST AURORA GENE VA NYC RO CHESTER RUTL AND, V T SYRACUSE UTICA
INDEPENDENT AUDITOR'S REPORT ON COMPLIANCE FOR EACH MAJOR PROGRAM ANDON INTERNAL CONTROL OVER COMPLIANCE AND REPORT ON SCHEDULE OFEXPENDITURES OF FEDERAL AWARDS REQUIRED BY THE UNIFORM GUIDANCE(Continued)Auditor’s Responsibility(Continued)We believe that our audit provides a reasonable basis for our opinion on compliance for each majorfederal program. However, our audit does not provide a legal determination of the County’scompliance.Opinion on Each Major Federal ProgramIn our opinion, the County complied, in all material respects, with the types of compliancerequirements referred to above that could have a direct and material effect on each of its majorfederal programs for the year ended December 31, 2015.Other MattersThe results of our auditing procedures disclosed instances of noncompliance, which are required tobe reported in accordance with the Uniform Guidance and which are described in the accompanyingschedule of findings and questioned costs as item 2015-001. Our opinion on each major federalprogram is not modified with respect to these matters.The County’s response to the noncompliance finding identified in our audit is described in theaccompanying schedule of findings and questioned costs. The County’s response was notsubjected to the auditing procedures applied in the audit of compliance and, accordingly, weexpress no opinion on the response.Report on Internal Control over ComplianceManagement of the County is responsible for establishing and maintaining effective internal controlover compliance with the types of compliance requirements referred to above. In planning andperforming our audit of compliance, we considered the County’s internal control over compliancewith the types of requirements that could have a direct and material effect on each major federalprogram to determine the auditing procedures that are appropriate in the circumstances for thepurpose of expressing an opinion on compliance for each major federal program and to test andreport on internal control over compliance in accordance with the Uniform Guidance, but not for thepurpose of expressing an opinion on the effectiveness of internal control over compliance.Accordingly, we do not express an opinion on the effectiveness of the County’s internal control overcompliance.A deficiency in internal control over compliance exists when the design or operation of a control overcompliance does not allow management or employees, in the normal course of performing theirassigned functions, to prevent, or detect and correct, noncompliance with a type of compliancerequirement of a federal program on a timely basis. A material weakness in internal control overcompliance is a deficiency, or combination of deficiencies, in internal control over compliance, suchthat there is a reasonable possibility that material noncompliance with a type of compliancerequirement of a federal program will not be prevented, or detected and corrected, on a timely basis.A significant deficiency in internal control over compliance is a deficiency or a combination ofdeficiencies in internal control over compliance with a type of compliance requirement of a federalprogram that is less severe than a material weakness in internal control over compliance, yetimportant enough to merit attention by those charged with governance.(Continued)2
INDEPENDENT AUDITOR'S REPORT ON COMPLIANCE FOR EACH MAJOR PROGRAM ANDON INTERNAL CONTROL OVER COMPLIANCE AND REPORT ON SCHEDULE OFEXPENDITURES OF FEDERAL AWARDS REQUIRED BY THE UNIFORM GUIDANCEReport on Internal Control over Compliance(Continued)Our consideration of internal control over compliance was for the limited purpose described in thefirst paragraph of this section and was not designed to identify all deficiencies in internal control overcompliance that might be material weaknesses or significant deficiencies and therefore, materialweaknesses or significant deficiencies may exist that were not identified. We identified certaindeficiencies in internal control over compliance, as described in the accompanying schedule offindings and questioned costs as item 2015-001, that we consider to be a material weakness.The County’s response to the internal control over compliance finding identified in our audit isdescribed in the accompanying schedule of findings and questioned costs. The County’s responsewas not subjected to the auditing procedures applied in the audit of compliance and accordingly, weexpress no opinion on the response.The purpose of this report on internal control over compliance is solely to describe the scope of ourtesting of internal control over compliance and the results of that testing based on the requirementsof the Uniform Guidance. Accordingly, this report is not suitable for any other purpose.Report on the Schedule of Expenditures of Federal AwardsWe have audited the financial statements of the governmental activities, the aggregate discretelypresented component units, each major fund, and the aggregate remaining fund information of theCounty of Onondaga, New York (the County) as of and for the year ended December 31, 2015, andthe related notes to the financial statements, which collectively comprise the County’s basic financialstatements. We issued our report thereon dated April 25, 2016, which contained unmodifiedopinions on those financial statements. Our audit was conducted for the purpose of formingopinions on the financial statements that collectively comprise the basic financial statements. Wehave not performed any procedures with respect to the audited financial statements subsequent toApril 25, 2016. The accompanying schedule of expenditures of federal awards is presented forpurposes of additional analysis as required by the Uniform Guidance and is not a required part ofthe basic financial statements. Such information is the responsibility of management and wasderived from and relates directly to the underlying accounting and other records used to prepare thebasic financial statements. The information has been subjected to the auditing procedures appliedin the audit of the financial statements and certain additional procedures, including comparing andreconciling such information directly to the underlying accounting and other records used to preparethe basic financial statements or to the basic financial statements themselves, and other additionalprocedures in accordance with auditing standards generally accepted in the United States ofAmerica. In our opinion, the schedule of expenditures of federal awards is fairly stated in allmaterial respects in relation to the basic financial statements as a whole.3
Onondaga CountySchedule of Expenditures of Federal Awards By GrantFor the Year Ended December 31, 2015Federal Grantor/Program or Cluster TitleAging Cluster-ClusterDepartment of Health and Human ServicesSpecial Programs for the Aging Title III, Part Grants for SupportiveServices and Senior CentersSpecial Programs for the Aging Title III, Part Grants for SupportiveServices and Senior CentersTotal Special Programs for the Aging Title III, Part Grants forSupportive Services and Senior CentersFederal Pass-through Grantor andCFDANumber93.044NYS Office for the AgingFederalExpenditures ecial Programs for the Aging Title III, Part C Nutrition ServicesSpecial Programs for the Aging Title III, Part C Nutrition ServicesTotal Special Programs for the Aging Title III, Part C NutritionServicesNutrition Services Incentive ProgramNutrition Services Incentive ProgramTotal Nutrition Services Incentive ProgramTotal Department of Health and Human ServicesTotal Aging ClusterChild Nutrition ClusterUnited States Department of AgricultureSchool Breakfast ProgramSchool Breakfast ProgramTotal School Breakfast ProgramNational School Lunch ProgramNational School Lunch ProgramTotal National School Lunch ProgramTotal United States Department of AgricultureTotal Child Nutrition ClusterOther ProgramsDepartment of Homeland SecurityHigh Intensity Drug Trafficking Areas ProgramHigh Intensity Drug Trafficking Areas ProgramTotal High Intensity Drug Trafficking Areas Program93.045NYS Office for the Aging971,699971,69993.053NYS Office for the Aging10.553New York State EducationDepartment10.555New York State EducationDepartment95.001NYS Division of HomelandSecurity and EmergencyServices97.042NYS Division of HomelandSecurity and cy Management Performance GrantsEmergency Management Performance GrantsTotal Emergency Management Performance GrantsHomeland Security Grant Program844,009Homeland Security Grant Program97.067Homeland Security Grant Program97.067Homeland Security Grant Program97.067Homeland Security Grant Program97.067Homeland Security Grant Program97.067Homeland Security Grant Program97.067Homeland Security Grant Program97.067Homeland Security Grant ProgramTotal Homeland Security Grant ProgramTotal Department of Homeland Security97.067Continued4NYS Division of HomelandSecurity and EmergencyServices,C972120NYS Division of HomelandSecurity and EmergencyServices,C834500NYS Division of HomelandSecurity and EmergencyServices,C972110NYS Division of HomelandSecurity and EmergencyServices,C972130NYS Division of HomelandSecurity and EmergencyServices,C191515NYS Division of HomelandSecurity and EmergencyServicesNYS Division of HomelandSecurity and EmergencyServices,C192529NYS Division of HomelandSecurity and 31229,571
Onondaga CountySchedule of Expenditures of Federal Awards By GrantFor the Year Ended December 31, 2015Federal Pass-through Grantor andCFDANumberFederal Grantor/Program or Cluster TitleUnited States Department of JusticeJuvenile Justice and Delinquency Prevention Allocation to States16.540NYS Division of CriminalJustice ServicesTotal Juvenile Justice and Delinquency Prevention Allocation to StatesEdward Byrne Memorial State and Local Law Enforcement AssistanceDiscretionary Grants Program16.580Edward Byrne Memorial State and Local Law EnforcementAssistance Discretionary Grants ProgramState Criminal Alien Assistance ProgramState Criminal Alien Assistance ProgramTotal State Criminal Alien Assistance ProgramEdward Byrne Memorial Justice Assistance Grant ProgramEdward Byrne Memorial Justice Assistance Grant ProgramEdward Byrne Memorial Justice Assistance Grant Program16.73845,00022,29822,298DirectNYS Division of CriminalJustice Services16.741DNA Backlog Reduction ProgramTotal DNA Backlog Reduction Program16.741Paul Coverdell Forensic Sciences Improvement Grant Program16.742Paul Coverdell Forensic Sciences Improvement Grant Program16.742Total Paul Coverdell Forensic Sciences Improvement Grant ProgramTotal United States Department of JusticeDepartment of LaborSenior Community Service Employment ProgramSenior Community Service Employment ProgramTotal Senior Community Service Employment ProgramTotal Department of LaborDepartment of TransportationHighway Planning and ConstructionHighway Planning and ConstructionTotal Highway Planning and ConstructionMetropolitan Transportation Planning and State and Non-MetropolitanPlanning and ResearchMetropolitan Transportation Planning and State and NonMetropolitan Planning and ResearchTotal Metropolitan Transportation Planning and State and NonMetropolitan Planning and ResearchState and Community Highway SafetyState and Community Highway SafetyTotal State and Community Highway SafetyInteragency Hazardous Materials Public Sector Training and PlanningGrantsInteragency Hazardous Materials Public Sector Training andPlanning GrantsTotal Interagency Hazardous Materials Public Sector Training andPlanning GrantsTotal Department of TransportationDepartment of EducationSpecial Education Grants to StatesSpecial Education-Grants for Infants and FamiliesTotal Special Education-Grants for Infants and FamiliesTotal Department of Education65,236102,533102,533167,769DNA Backlog Reduction ProgramSpecial Education-Grants for Infants and Families92,75645,000Total Edward Byrne Memorial Justice Assistance Grant ProgramSpecial Education Grants to StatesTotal Special Education Grants to StatesSpecial Education-Grants for Infants and 738FederalExpendituresNYS Division of CriminalJustice ServicesNYS Division of CriminalJustice Services,DN-BXK009NYS Division of CriminalJustice Services,T662190NYS Division of CriminalJustice 4017.235NYS Office for the Aging20.205NYS Department 468,274,9461,014,263192,109192,109192,109NYS Governors Traffic Safety20.600Committee20.703NYS Department 4.027 Syracuse City School DistrictPass Through Department ofHealth,C027495Pass Through Department 3,803227,277292,999
Onondaga CountySchedule of Expenditures of Federal Awards By GrantFor the Year Ended December 31, 2015Federal Pass-through Grantor andCFDANumberFederal Grantor/Program or Cluster TitleUnited States Environmental Protection AgencyState Indoor Radon GrantsState Indoor Radon Grants66.032State Indoor Radon GrantsTotal State Indoor Radon GrantsCongressionally Mandated ProjectsCongressionally Mandated ProjectsTotal Congressionally Mandated ProjectsTotal United States Environmental Protection AgencyDepartment of Health and Human ServicesMedical Reserve Corps Small Grant Program66.032NYS Department ofHealth,T027073NYS Department ofHealth,C02216966.202Medical Reserve Corps Small Grant ProgramTotal Medical Reserve Corps Small Grant ProgramSpecial Programs for the Aging Title III, Part D Disease Preventionand Health Promotion ServicesSpecial Programs for the Aging Title III, Part D Disease Preventionand Health Promotion ServicesTotal Special Programs for the Aging Title III, Part D DiseasePrevention and Health Promotion ServicesNational Family Caregiver Support, Title III, Part ENational Family Caregiver Support, Title III, Part ETotal National Family Caregiver Support, Title III, Part EPublic Health Emergency Preparedness93.00893.043NYS Office for the AgingPublic Health Emergency PreparednessTotal Public Health Emergency PreparednessMedicare Enrollment Assistance ProgramMedicare Enrollment Assistance ProgramTotal Medicare Enrollment Assistance Program93.069 Health Research Inc.,1578-1093.008Medical Reserve Corps Small Grant Program93.008Medical Reserve Corps Small Grant Program93.008Medical Reserve Corps Small Grant Program93.008Hospital Preparedness Program (HPP) and Public Health EmergencyPreparedness (PHEP) Aligned Cooperative AgreementsHospital Preparedness Program (HPP) and Public HealthEmergency Preparedness (PHEP) Aligned 2423,93110,17330,41030,41040,583National Association ofCounty and City HealthOfficials,MRC 14-0020National Association ofCounty and City HealthOfficials,MRC 13-0020-CNational Association ofCounty and City HealthOfficials,MRC 1120National Association ofCounty and City HealthOfficialsNational Association ofCounty and City HealthOfficials,MRC 1220Medical Reserve Corps Small Grant -1,5123,29418,98515,50918,98593.052NYS Office for the Aging93.071NYS Office for the Aging93.074NYS Office of Alcohol andSubstance Abuse ServicesTotal Hospital Preparedness Program (HPP) and Public HealthEmergency Preparedness (PHEP) Aligned Cooperative AgreementsComprehensive Community Mental Health Services for Children withSerious Emotional Disturbances (SED)Comprehensive Community Mental Health Services for Childrenwith Serious Emotional Disturbances (SED)93.104Total Comprehensive Community Mental Health Services for Childrenwith Serious Emotional Disturbances 466,0741,652,2771,652,277Projects for Assistance in Transition from Homelessness (PATH)Projects for Assistance in Transition from Homelessness (PATH)Total Projects for Assistance in Transition from Homelessness(PATH)Immunization Cooperative Agreements93.150Immunization Cooperative AgreementsTotal Immunization Cooperative Agreements93.268NYS Office of Mental Health439,297439,297Continued6188,620NYS Department ofHealth,028306129,030129,030170,689
Onondaga CountySchedule of Expenditures of Federal Awards By GrantFor the Year Ended December 31, 2015Federal Pass-through Grantor andCFDANumberFederal Grantor/Program or Cluster TitleAffordable Care Act (ACA) Maternal, Infant, and Early ChildhoodHome Visiting ProgramAffordable Care Act (ACA) Maternal, Infant, and Early ChildhoodHome Visiting Program93.505Total Affordable Care Act (ACA) Maternal, Infant, and Early ChildhoodHome Visiting ProgramTemporary Assistance for Needy FamiliesNYS Office of the AgingTemporary Assistance for Needy FamiliesTotal Temporary Assistance for Needy FamiliesChild Support Enforcement93.558Child Support EnforcementTotal Child Support EnforcementRefugee and Entrant Assistance Voluntary Agency Programs93.563NYS Department of FamilyAssistance93.567NYS Department of FamilyAssistance93.558Refugee and Entrant Assistance Voluntary Agency ProgramsTotal Refugee and Entrant Assistance Voluntary Agency ProgramsLow-Income Home Energy 9,2681,968,6251,968,625Low-Income Home Energy AssistanceTotal Low-Income Home Energy AssistanceChild Care and Development Block Grant93.568NYS Department of FamilyAssistanceChild Care and Development Block GrantTotal Child Care and Development Block GrantVoting Access for Individuals with Disabilities Grants to States93.575NYS Department of FamilyAssistanceVoting Access for Individuals with Disabilities Grants to States397,312397,312NYS Department ofHealth,C028081NYS Department of FamilyAssistanceTemporary Assistance for Needy 82414,390,43614,390,43681,048Total Voting Access for Individuals with Disabilities Grants to StatesStephanie Tubbs Jones Child Welfare Services Program81,048Stephanie Tubbs Jones Child Welfare Services ProgramTotal Stephanie Tubbs Jones Child Welfare Services ProgramFoster Care Title IV-E93.645NYS Department of FamilyAssistanceFoster Care Title IV-ETotal Foster Care Title IV-EAdoption Assistance93.658NYS Department of FamilyAssistanceAdoption AssistanceTotal Adoption AssistanceSocial Services Block Grant93.659NYS Department of FamilyAssistanceSocial Services Block GrantTotal Social Services Block GrantChafee Foster Care Independence Program93.667NYS Department of FamilyAssistanceChafee Foster Care Independence ProgramTotal Chafee Foster Care Independence ProgramCancer Prevention and Control Programs for State, Territorial andTribal Organizations financed in part by Prevention and Public HealthFundsCancer Prevention and Control Programs for State, Territorial andTribal Organizations financed in part by Prevention and PublicHealth Funds93.674NYS Department of FamilyAssistance93.752NYS Department of Health93.77893.778NYS Office of Mental HealthNYS Department of Health93.779NYS Office for the edical Assistance ProgramMedical Assistance ProgramMedical Assistance ProgramTotal Medical Assistance ProgramCenters for Medicare and Medicaid Services (CMS) Research,Demonstrations and EvaluationsCenters for Medicare and Medicaid Services (CMS) Research,Demonstrations and EvaluationsTotal Centers for Medicare and Medicaid Services (CMS) Research,Demonstrations and EvaluationsHealthy Start InitiativeHealthy Start InitiativeTotal Healthy Start ubrecipients
Onondaga CountySchedule of Expenditures of Federal Awards By GrantFor the Year Ended December 31, 2015Federal Grantor/Program or Cluster TitleBlock Grants for Prevention and Treatment of Substance AbuseBlock Grants for Prevention and Treatment of Substance AbuseFederal Pass-through Grantor andCFDANumber93.959Total Block Grants for Prevention and Treatment of Substance AbusePreventive Health Services Sexually Transmitted Diseases ControlGrantsPreventive Health Services Sexually Transmitted Diseases ControlGrants93.977Preventive Health Services Sexually Transmitted Diseases ControlGrants93.977Total Preventive Health Services Sexually Transmitted DiseasesControl GrantsPreventive Health and Health Services Block GrantPreventive Health and Health Services Block Grant93.991Preventive Health and Health Services Block GrantTotal Preventive Health and Health Services Block GrantMaternal and Child Health Services Block Grant to the States93.991Maternal and Child Health Services Block Grant to the States93.994Maternal and Child Health Services Block Grant to the StatesMaternal and Child Health Services Block Grant to the States93.99493.994Total Maternal and Child Health Services Block Grant to the StatesTotal Department of Health and Human ServicesDepartment of Housing and Urban DevelopmentCommunity Development Block Grants/Entitlement GrantsCommunity Development Block Grants/Entitlement GrantsTotal Community Development Block Grants/Entitlement GrantsEmergency Solutions Grant ProgramEmergency Solutions Grant ProgramTotal Emergency Solutions Grant ProgramHome Investment Partnerships ProgramHome Investment Partnerships ProgramTotal Home Investment Partnerships ProgramContinuum of Care ProgramContinuum of Care ProgramTotal Continuum of Care ProgramLead-Based Paint Hazard Control in Privately-Owned HousingNYS Department of Health1,987,8401,987,840NYS Department ofHealth,C027658NYS Department ofHealth,C02797735,079128,104163,183NYS Department of HealthNYS Department ofHealth,C026674Health ResearchInc.,C026674Health ResearchInc.,C026523Health Research 4.239713,126713,12614.267101,389101,389Lead-Based Paint Hazard Control in Privately-Owned Housing14.900DirectLead-Based Paint Hazard Control in Privately-Owned Housing14.900City of Syracuse,04811Total Lead-Based Paint Hazard Control in Privately-Owned HousingTotal Department of Housing and Urban DevelopmentNational Endowment for the HumanitiesPromotion of the Arts Grants to Organizations and IndividualsPromotion of the Arts Grants to Organizations and ,5174,804,51445.024-7,696Total Promotion of the Arts Grants to Organizations and IndividualsTotal National Endowment for the HumanitiesUnited States Department of AgricultureSpecial Supplemental Nutrition Program for Women, Infants, andChildrenSpecial Supplemental Nutrition Program for Women, Infants, andChildren10.557Special Supplemental Nutrition Program for Women, Infants, andChildren10.557Special Supplemental Nutrition Program for Women, Infants, andChildren10.557Total Special Supplemental Nutrition Program for Women, Infants,and ChildrenState Administrative Matching Grants for the Supplemental NutritionAssistance ProgramState Administrative Matching Grants for the Supplemental NutritionAssistance Program10.561State Administrative Matching Grants for the Supplemental NutritionAssistance Program10.561State Administrative Matching Grants for the Supplemental NutritionAssistance Program10.561Total State Administrative Matching Grants for the SupplementalNutrition Assistance ProgramTotal United States Department of AgricultureContinued8-7,696-7,696NYS Department of HealthNYS Department ofHealth,C025777NYS Department NYS Department of FamilyAssistanceNYS Department ofHealth,C026674NYS Department of nditurestoSubrecipients1,987,840
Onondaga CountySchedule of Expenditures of Federal Awards By GrantFor the Year Ended December 31, 2015Federal Grantor/Program or Cluster TitleU.S. Election Assistance CommissionHelp America Vote Act Requirements PaymentsHelp America Vote Act Requirements PaymentsTotal Help America Vote Act Requirements PaymentsTotal U.S. Election Assistance CommissionTotal Other ProgramsTotal Expenditures of Federal AwardsFederal Pass-through Grantor andCFDANumber90.401The accompanying notes are an integral part of this 182,932 634,800,828ExpenditurestoSubrecipients
COUNTY OF ONONDAGA, NEW YORKNOTES TO SCHEDULE OF EXPENDITURES OF FEDERAL AWARDSFOR THE YEAR ENDED DECEMBER 31, 20151.BASIS OF PRESENTATIONPass-Through ProgramsWhere the County of Onondaga, New York (the County) receives funds from a governmententity other than the federal government (pass-through), the funds are accumulated basedupon the Catalog of Federal Domestic Assistance (CFDA) number when advised by the passthrough grantor. Identifying numbers, other than CFDA numbers, which may be assigned bypass-through grantors, are not maintained in the County’s financial management system.County management has identified certain pass-through identifying numbers and includedthem in the schedule of expenditures of federal awards (SEFA).Non-Monetary Federal ProgramsThe County is awarded financial assistance programs that do not result in cash receipts ordisbursements, termed “non-monetary programs.” During the fiscal year ended December 31,2015, the County distributed 6,869,000 of Special Supplemental Nutrition Program forWomen, Infants, and Children (WIC) food instruments to eligible persons participating in theWIC Program (CFDA 10.557), 11,137,213 of energy assistance to eligible persons under theLow-Income Home Energy Assistance Program (CFDA 93.568) and 500,542,625 of medicalgoods and services were received by eligible persons participating in the Medical AssistanceProgram (CFDA 93.778), as listed in the accompanying schedule.2.BASIS OF ACCOUNTINGThe SEFA is presented on the modified accrual basi
Community College, Onondaga Civic Development Corporation (OCDC), Onondaga County Convention Center/War Memorial Complex Management Corporation, Onondaga County Housing Development Fund Company, Onondaga County Industrial Development Agency, Friends of the Rosamond Gifford Zoo and the Onondaga Tobacco Asset Securitization Corporation whose .
