Rockland County Department of Social Services - …...health care, maintenance of County roads and parks, and temporary assistance to individuals and families. County budgets were

Division of LocaL Government & schooL accountabiLity

o f f i c e o f t h e n e w y o r k s t a t e c o m p t r o L L e r

report of ExaminationPeriod Covered:

January 1, 2013 — August 12, 2014

2014M-368

Rockland County Department of Social ServicesService Contracts

thomas p. Dinapoli

Page

AUTHORITY LETTER 1

EXECUTIVE SUMMARY 2

INTRODUCTION 4 Background 4 Objectives 4 Scope and Methodology 4 CommentsofLocalOfficialsandCorrectiveAction 5

CONTRACT MONITORING 6 Performance Reports 6 Financial Reports 9 Recommendations 10

CONTRACT PROCUREMENT 11 Recommendation 12

APPENDIX A ResponseFromCountyOfficials 13APPENDIX B OSCCommentsontheCountyOfficials’Response 23APPENDIX C AuditMethodologyandStandards 24APPENDIX D HowtoObtainAdditionalCopiesoftheReport 25APPENDIX E LocalRegionalOfficeListing 26

Table of Contents

11Division of LocaL Government anD schooL accountabiLity

State of New YorkOffice of the State Comptroller

Division of Local Governmentand School Accountability June2015

DearCountyOfficials:

A toppriorityof theOfficeof theStateComptroller is tohelp localgovernmentofficialsmanagegovernment resources efficiently and effectively and, by so doing, provide accountability for taxdollarsspenttosupportgovernmentoperations.TheComptrolleroverseesthefiscalaffairsoflocalgovernmentsstatewide,aswellascompliancewithrelevantstatutesandobservanceofgoodbusinesspractices.Thisfiscaloversightisaccomplished,inpart,throughouraudits,whichidentifyopportunitiesforimprovingoperationsandCountygovernance.Auditsalsocanidentifystrategiestoreducecostsand to strengthen controls intended to safeguard local government assets.

FollowingisareportofourauditofRocklandCountyDepartmentofSocialServices,entitledServiceContracts.ThisauditwasconductedpursuanttoArticleV,Section1oftheStateConstitutionandtheStateComptroller’sauthorityassetforthinArticle3oftheNewYorkStateGeneralMunicipalLaw.

This audit’s results and recommendations are resources for local government officials to use ineffectivelymanagingoperationsand inmeeting theexpectationsof their constituents. Ifyouhavequestionsaboutthisreport,pleasefeelfreetocontactthelocalregionalofficeforyourcounty,aslistedat the end of this report.

Respectfullysubmitted,

Office of the State ComptrollerDivision of Local Governmentand School Accountability

State of New YorkOffice of the State Comptroller

2 Office Of the New YOrk State cOmptrOller2

Office of the State ComptrollerState of New York

EXECUTIVE SUMMARY

RocklandCounty (County) serves approximately 320,900 residentswithin a 174-squaremile areaandisgovernedbya17-memberBoardofLegislators(Board).TheelectedCountyExecutiveistheCounty’schiefexecutiveofficerandisresponsibleforoversightofCountyoperations.TheCountyprovides awide rangeof services to its residents, includingpublic safety, employment assistance,health care,maintenance ofCounty roads and parks, and temporary assistance to individuals andfamilies.Countybudgetswereapproximately$751and$753millionfor2013and2014,respectively.

The Department of Social Services (Department) is the County department responsible for providing temporaryhelptoeligibleindividualsandfamilieswithsocialserviceandfinancialneedstoassistthemwith leading safe, healthy and independent lives.An appointed Commissioner oversees theDepartment. The Department’s budgets for 2013 and 2014, not including amounts budgeted forMedicaid,wereapproximately$170and$160million,respectively.

Scope and Objectives

The objectives of our auditwere to examine internal controls over agency agreements.Our auditaddressedthefollowingrelatedquestions:

• DidDepartmentofficialsmonitorcommunity-basedagenciestoensurethatservicesprovidedand payments made were in accordance with contractual agreements?

• DidCountyofficialsseekcompetitionpriortoawardingcontractualagreementstoagencies?

Audit Results

Department personnel need to improve their monitoring of service contracts. Contract agencies didnot always submit performance andfinancial reports and records that indicatedhow theymettheirperformancetargetsandwhethertheyadheredtotheprogrambudget,asrequiredbycontract.Whenagenciesdidsubmitthosereports,Departmentofficialsdidnotalwaysverifytheinformation.Specifically, in 2013, four agencies running six programs for a total of $525,755 did not submitanyperformancereports; twoagenciesthatprovidedservicesforatotalcostof$65,747submittedall the requiredquarterlyperformance reports, but officials didnot request and review supportingdocumentation; one agency submitted all required performance reports but did not meet four out ofsixperformance targets;andoneagencysubmittedreportsforonlysixmonths. Inaddition, theDepartmentpaidagenciesatotalof$1,191,319withoutreceivingtherequiredfinancialreportsand/or supporting documentation.


WealsofoundthattheCountydidnotfollowitsownprocurementpolicyandseekcompetition,suchas issuing requests for proposals (RFPs) for some services that the Department contracted for. County officials contractedwith four agencies for six programs totaling $525,755without using theRFPprocess.

Withoutcontinuousmonitoringandclearconsequencesforfailingtomeetperformancetargets,thereisariskthatagencieswillusepublicfundswithoutprovidingthecontractedservices.Furthermore,without sufficient supporting documentation to verify serviceswere received, County officials donothaveadequateassurancethattheyarepayingforvalidCountyexpenditures.Inaddition,withoutseeking competition for contracted services, County officials do not have assurance that they arepaying the lowest possible price or acquiring services without favoritism.

Comments of Local Officials

TheresultsofourauditandrecommendationshavebeendiscussedwithCountyofficials,andtheircomments,whichappear inAppendixA,havebeenconsidered inpreparing this report.ExceptasspecifiedinAppendixA,Countyofficialsgenerallyagreedwithourfindingsandindicatedtheyplantoinitiatecorrectiveaction.AppendixBincludesourcommentsonissuesCountyofficialsraisedintheir response.


Background

Introduction

Objectives

Scope andMethodology

RocklandCounty(County)servesapproximately320,900residentswithina174-squaremileareaandisgovernedbya17-memberBoardofLegislators(Board).TheelectedCountyExecutiveistheCounty’schief executive officer and is responsible for oversight of Countyoperations. The County provides a wide range of services to its residents,includingpublicsafety,employmentassistance,healthcare,maintenance of County roads and parks and temporary assistance to individualsandfamilies.Countybudgetswereapproximately$751and$753millionfor2013and2014,respectively.

The Department of Social Services (Department) is the County department responsible for providing temporary help to eligible individualsandfamilieswithsocialserviceandfinancialneedstoassistthemwithleadingsafe,healthyandindependentlives.AnappointedCommissioneroverseestheDepartment.WithintheDepartment,theOperations,AnalysisandPlanningunit(monitoringunit) isheadedby a Coordinator whose responsibilities include monitoring service providers (agencies). The County Finance Department is responsible formakingpaymentstotheagenciessubsequenttotheDepartment’sreviewoftheclaimssubmittedbytheagencies. TheDepartment’sbudgets for 2013 and 2014, not including amounts budgeted forMedicaid,wereapproximately$170and$160million,respectively.

Theobjectivesofourauditwere toexamine internalcontrolsoveragency agreements. Our audit addressed the following related questions:

• DidDepartmentofficialsmonitorcommunity-basedagenciesto ensure that services provided and payments made were in accordance with contractual agreements?

• Did County officials seek competition prior to awardingcontractual agreements to agencies?

We examined the Department’s internal controls over contractualagreementsfortheperiodJanuary1,2013throughAugust12,2014.We conducted our audit in accordance with generally accepted government auditing standards (GAGAS). More information onsuch standards and the methodology used in performing this audit is includedinAppendixCofthisreport.


Comments ofLocal Officials andCorrective Action

The results of our audit and recommendations have been discussed withCountyofficials,andtheircomments,whichappearinAppendixA,havebeenconsideredinpreparingthisreport.ExceptasspecifiedinAppendixA,Countyofficialsgenerallyagreedwithourfindingsandindicatedtheyplantoinitiatecorrectiveaction.AppendixBincludesourcommentsonissuesCountyofficialsraisedintheirresponse.

The Board has the responsibility to initiate corrective action. Awrittencorrectiveactionplan(CAP)thataddressesthefindingsandrecommendations in this report should be prepared and forwarded to ourofficewithin90days,pursuant toSection35of theNewYorkStateGeneralMunicipalLaw. Formore informationonpreparingandfilingyourCAP,pleaserefertoourbrochure,Responding to an OSC Audit Report,whichyou receivedwith thedraft audit report.We encourage the Board to make this plan available for public review intheCountyClerk’soffice.


Contract Monitoring

The Department provides and manages a wide range of social welfare programs. To accomplish its mission, the Department enters intoagreements with community-based agencies to provide servicesthatenhancefamilies’ability to live together,enable individuals toremain in their homes,minimize the risk of abuse or neglect, andprovide for specializedcare in residential settingswhennecessary.Department officials are responsible for monitoring contractualagreements to ensure that all services are provided in accordance with the agreements, and vouchers for payment are properly supportedand contain all required documentation prior to payment. Reports andrecordsprovidedbyagenciesshouldbeverifiedbyDepartmentpersonnel responsible for oversight. The Finance Department should ensure that the agencies provide adequate support for their claims prior to making payments.

Department personnel need to improve their monitoring of service contracts. Department staff did not always verify the accuracy of the requiredreportssubmittedbytheagencies.Inaddition,Departmentofficials approved vouchers for payment even though contractedagencies did not always submit performance andfinancial reports.Agenciesalsodidnotsubmitallrequiredrecordsthatsupportedhowthey met their performance targets and adhered to the program budget as required in their contracts. Specifically, in 2013, four agenciesrunningsixprogramsforatotalcostof$525,755didnotsubmitanyperformance reports; two agencies that provided services for a total cost of $65,747 submitted all the required quarterly performancereports but no supporting documentation was available to verify the accuracy of the reports because Department officials had notrequested that the agencies provide such records; and one agency that providedservicesforatotalcostof$12,500submittedallrequiredperformance reports but did notmeet four out of six performancetargets. In addition, theDepartment paid eight agencies a total of$1,191,319 during the audit periodwithout receiving the requiredfinancial reports and/or supporting documentation. As a result,Countyofficialsdonothaveadequateassurancethatallpaymentstoagencies represent proper County charges.

Obtaining and reviewing periodic reports on performance target outcomes is essential to ensure that services are provided in accordance with contractual agreements. The Department should monitor and require the agencies to follow the terms set forth in contracts. For instance,theDepartmentshouldrequirethatagenciesprovideagreed-

Performance Reports


upon reports along with adequate backup documentation1 to provide assurance that the contracted services were provided. Department personnel responsible for overseeing these services should verify the validity and accuracy of program statistics supplied in the reports.

Performance measures or targets are established for each agency in theirrespectivecontracts.Agenciesarerequiredtosubmitmonthlyorquarterlyreports,dependingontheindividualcontracts,thatdetailand validate their achievement or lack of achievement of performance measures.Thefinalreportsubmittedattheendofacontractperiodshould show whether annual goals were met. The Department’smonitoring should verify the accuracy of the report prior to the contract’sfinalpayment.Inaddition,newcontractshaveanon-siteevaluationaftercompletionofthefirstyeartoallowtheDepartmenttodeterminewhetheragreed-uponperformancetargetsarebeingmet.Iftheagencymeetsitstargets,a“trustedrelationship”isestablishedand no further visits take place.

During our audit period, we identified 24 agencies that had 30contracts2withtheDepartmenttotalingapproximately$2.3million.To determine if the Department is properly monitoring its contracts withtheagencies,wereviewednineagencieswith12contracts3 with budgets totaling approximately $1.3 and $1.0million in 2013 and2014,respectively.

In 2013, four of the nine agencies, which operated six programs,did not submit any performance reports to the Department and were paid a total of $525,755. Each of these agencies were paid theirfull contract amount even though no reports were provided to the Department showing that these agencies fulfilled the contractedservices. Unliketheotheragencies,theysubmittedclaimsdirectlyto the County Finance Department instead of to the Department for review and approval of payment.4Asaresult,thesesixprogramswerenotmonitoredbytheDepartmentin2013andcouldhavebeenpaid

1 Backup documentation consists of records to show that information provided in the reports is factual and accurate. Such information could include the names of clients;numberofbedsprovided,numberofphonecallsormeetingsheldwithclients;numberofmealsdelivered,etc.

2 Eachprogramhasitsownindividualcontract.3SeeAppendixB,AuditMethodologyandStandards,fordetailsonourselection

process for agencies included in our sample. 4 Prior to 2014, four agencies providing six programs were not monitoredthrough the Department. Although these agencies were providing programsfor the Department, the claims for payments were submitted directly to theCounty Finance Department. This arrangement allowed those agencies to avoid Departmentmonitoring.In2014,theCountyExecutivedirectedthatthesefouragencies be held to the same standards as the other agencies.


forservicesthatwerenotprovided.In2014thesefouragencieswererequired to be monitored by the Department and began submitting required reports to the Department. Inaddition,anotheragencyoperatingoneprogram(paida totalof$50,000) did submit the required quarterly performance reports,butDepartmentofficialsdidnot requestbackupdocumentation forreview.Adifferentagency,operatingthreeprograms,waspaidatotalof$138,727.Thisagencydidnotsubmitrequiredquarterlyreportsfor two of the programs totaling $122,980.Also, another agency,operating one program, submitted only two reports instead of therequired four. Since these agencies did not submit all the required quarterlyperformancereports,theycouldhavebeenpaidforservicesthat were not provided. The Department requires that agencies keep backupdocumentationforthereportsfiledandmakeitavailableuponrequest. The monitoring unit did not request and review the backup information for any of the reports. For the first half of 2014, theagenciesweresubmittingmostoftheirrequiredreports. However,the Department continued not to request or review the backup information for any of the reports. Therefore, the Department didnot know if the reports submitted were accurate and could have been paying for services that were not performed.

Furthermore, one agency, which oversees court supervised parentvisitations,submittedallperformancereportsbutdidnotmeetfouroutof thesixcontractperformance targets. The fourperformancetargetsthatwerenotachievedwere:

• The goal of 16 supervised parent visitations was not met; only 11 such visitations occurred.

• Thegoal of 300visitinghourswasnot achieved; only232visiting hours were accomplished.

• Thegoalof30childrenbeingvisitedwasnotachieved;only22 children were visited.

• Thegoalof35percentofchildrenbeingreunitedwiththeirparents was not met; 20 percent of the children were actually reunited with their parents.

Thisagencywaspaid$12,500forallclaimssubmittedin2013eventhoughitdidnotmeetitsperformancetargets.In2014,thisagencysubmitted the required performance reports. The agency had until theendof2014tofulfillitsperformancetargets,whichwasafterthecompletionofourfieldwork.


Whenanagencyhasnotmetitstargetedperformanceoutcomes,asinthecaseabove,themonitoringunitmeetswiththeagencytoaddressthe reasons. The monitoring unit does this to assist the agencies with being successful in their delivery of services to the Department. There arenofinancialpenaltiesforholdingagenciesaccountableforfailingtomeet contractual agreements,whichweakens the effects of anymonitoring.Furthermore,sincetheDepartmentdoesnotcontinuetoperformon-sitevisitsofagenciesoncetheyhaveestablisheda“trustedrelationship,”thereisnoassurancethatagencieswillcontinuetomeettheir goals. Without periodic monitoring and clear consequences for failingtomeetperformancetargets,thereisariskthatagencieswillreceive public funds without providing the contracted services.

TheDepartmentshouldobtainfinancialreportsalongwithsupportingrecords to ensure that payments made to agencies are consistent with program budgets. Service contracts between the Department and agencies stipulate that standard County vouchers for payments must be submitted with supporting documentation of the actual costs incurred.5

Agenciesdidnotalwayssubmitfinancialreportsasrequiredbythecontracts.Furthermore,whenreportsweresubmitted,therewerenosupportingrecordsfortheexpenditureslistedonthereports.Wetestedthesamenineagenciesandfoundthateightagenciespaid$1,191,319did not submit sufficient (or any) documentation to support coststhat were incurred. Some of these agencies contained more than one discrepancy.

• Four agencies, which had six programs with quarterlyreportingrequirements,didnotsubmitanyfinancial reportsduring 2013. These agencies submitted claims on a semi-annual basis, with the final claims submitted and paid inOctober 2013, before the end of their contract period onDecember31,2013.Therefore,thereisanincreasedriskthatpaymentsmadetotheseagenciesmaynotbeforexpendituresallowed in the contracts. These agencies received a total of $525,755 in2013. In2014, the agenciesbegan submittingfinancialreportswitheachclaim.

• One agency with one program was required to submit sixquarterly reports during our audit period but did not submit any reports.6TheDepartment’s accounting unit’s personnelindicatedthatthisoccurredbecauseofanoversightandthat,

Financial Reports

5 Thiswouldincludethefinancialreportorbudgetstatusreport,payrollrecords,paid receipts and canceled checks.

6 Reports supporting four vouchers totaling $35,000 and two vouchers totaling$17,500paidin2013and2014,respectively,werenotsubmitted.


in thefuture, theaccountingunitwillensure thatallclaimssubmittedhave the requiredfinancial report and supportingdocumentation before approving them for payment.

• Financial reports were submitted for 33 vouchers totaling$613,064 during our audit period. However, there was norequired supporting documentation to support that the amounts were for actual program costs. We found that four agencies did notsubmitsupportingdocumentationfor17reportstotaling$349,801in2013andsixagenciesdidnotsubmitsupportingdocumentationfor16reportstotaling$263,263in2014.

Withouttherequiredfinancialreportsandsupportingdocumentation,DepartmentofficialsdonothaveassurancethatpaymentstoagencieswereforlegitimateCountyexpenses. CountyandDepartmentofficialsshould:

1. Require that agencies submit all performance and financialreports with supporting documentation of actual costs as stipulated in their contracts.

2. Implement procedures, including making periodic on-site visits, to verify that agencies are meeting contractualperformance targets and establish penalties if contractual agreements are not met.

3. ImplementprocedureswhichwillallowDepartmentofficialstoidentifyun-submittedreportsandback-updocumentation.Payments to providers should not be processed until required reports are received.

Recommendations


Contract Procurement

It is the responsibilityof theBoard to safeguardCounty assets byprocuring goods and services in a prudent and economical manner. UnderGeneralMunicipalLaw (GML), competitive bidding is notrequired for the procurement of professional services that involve specializedskill,trainingandexpertise;useofprofessionaljudgmentor discretion; and/or a high degree of creativity. However, GMLrequires the Board to adopt written policies and procedures for the procurement of goods and services that are not subject to statutory competitivebiddingrequirements,suchasprofessionalservicesanditems that fall below bidding thresholds.

The County’s procurement policy requires using a request forproposals (RFP) process for the procurement of services. Purchases andcontractstotalingbetween$35,001and$100,000requireaformalRFP and County Executive approval; purchases and contracts ofmorethan$100,000requireaformalRFPandCountyExecutiveandCounty Legislature approval. The procurement policy also provides forspecificstepswhenaprocurementisdeemedsolesource.

Countyofficialscontractedwithfouragenciesforsixprogramstotaling$525,755withoutusingtheRFPprocessasrequiredintheCounty’sprocurement policy. These contracted services were approved by theLegislature andwere included in theCounty’s adopted annualbudget. However, such approvals are not valid substitutes for theRFPprocessrequiredintheprocurementpolicy.Amountspaidandservices procured without using a competitive process included the following:

• Meals to low-income individuals and families that are incrisis,sickorhomeboundtotaling$171,000.

• ImmigrationservicesandemploymentassistancefreetoanyCountyresidenttotaling$103,455.

• Child care services to 28 children whose mothers are notworkingtotaling$80,655.

• Advocacy and support to hospitalized and home-boundpatients and their caregivers, including shuttle buses forpatients,visitorsandfamilymemberstoandfromlocalandareamedicalfacilitiestotaling$61,490.


Recommendation

• Supportservicestohospitalizedandhome-boundpatientsandtheircaregivers,includingvisitations,advocacy,translations,medicalsupplies/equipmentandanemergencyhotlinetotaling$61,490.

• Assistance regarding available human services such asparenting skills training,mentoring, benefits eligibility andenrollment,mentalhealth referrals, and services for specialneedsyouthandtheelderlytotaling$47,665.

BecauseCountyofficialsdidnot follow theCounty’sprocurementpolicy anduse anRFPprocess to obtain these services, theyhaveno assurance that the County is paying the lowest possible price or acquiring services without favoritism.

4. Countyofficials shouldcomplywith theCounty’sprocurementpolicy anduse a competitiveprocess, such as anRFPprocess,when procuring professional services.


APPENDIX A

RESPONSE FROM COUNTY OFFICIALS

TheCountyofficials’responsetothisauditcanbefoundonthefollowingpages.



SeeNote1Page23

SeeNote2Page23

SeeNote3Page23









APPENDIX B

OSC COMMENTS ON THE COUNTY’S RESPONSE

Note1

Wemodifiedlanguagerelatedtobackupdocumentationforperformancereports,asdiscussedattheexitconference.However,languagerelatedtosupportingdocumentationforfinancialreportswasnotaffected;therefore,wedidnotmodifyit.

Note2

Thereportisaccurate.Accountingpersonnelstatedthatitwastheirunit’soversighttopaytheagencyeventhoughtheagencyhadnotsubmittedthefinancialreportsrequiredbythecontract.

Note3

Wemodifiedfootnote6toincludetheword“report.”TheDepartment’sobservationwascorrect.


APPENDIX C

AUDIT METHODOLOGY AND STANDARDS

Our overall goal was to assess the County’s Department of Social Services to determine if theDepartmentadequatelymonitoredcommunity-basedagencies toensure that servicesprovidedandpayments made were in accordance with contractual agreements. To accomplish the objectives of this auditandobtainvalidauditevidence,weperformedproceduresthatincludedthefollowingsteps:

• We interviewed key officials to learn the process for contracting with community-basedagencies and to gain an understanding of the components of a typical Department contract. Inaddition,welearnedhowagenciessubmitclaimsforservicesandhowthoseclaimswerereviewedandpaid.Further,weobtainedanunderstandingofhowthecontractualagreementswere monitored.

• Weobtainedalistof24agenciesrunning30programsandthenselectedajudgmentalsampleofnineagenciesoperating12programs.Weselectedsixprogramswherethecontractexceeded$35,000andhadstipulatedperformancetargets.WethenselectedtheothersixprogramsbasedonDepartmentofficials’concernsthatagenciesweregettingpaidwithnooversightorcontrolsoverthecontractedprograms.Becauseoursamplewasjudgmentallyselected,theresultsofour testing should not be projected to the entire population of service providers.

• We obtained and reviewed the 12 selected program contracts to determine the terms of the agreement.

• We obtained and reviewed the claims packages for each of the 12 programs within the audit period to determine if payments were made in accordance with the contracts and the Department’spolicies.

• We obtained performance reports for the 12 programs and any backup documentation available to determine whether the agencies met their contract goals.

• We reviewed the available RFP documentation for the 12 programs to verify how the agencies were selected.

• WereviewedtheminutesoftheLegislature’sproceedings.

WeconductedthisperformanceauditinaccordancewithGAGAS.Thosestandardsrequirethatweplanandperformtheaudittoobtainsufficient,appropriateevidencetoprovideareasonablebasisforourfindingsandconclusionsbasedonourauditobjectives.Webelieve that theevidenceobtainedprovidesareasonablebasisforourfindingsandconclusionsbasedonourauditobjectives.


APPENDIX D

HOW TO OBTAIN ADDITIONAL COPIES OF THE REPORT

OfficeoftheStateComptrollerPublicInformationOffice110StateStreet,15thFloorAlbany,NewYork12236(518)474-4015http://www.osc.state.ny.us/localgov/

Toobtaincopiesofthisreport,writeorvisitourwebpage:


APPENDIX EOFFICE OF THE STATE COMPTROLLER

DIVISION OF LOCAL GOVERNMENTAND SCHOOL ACCOUNTABILITYAndrewA.SanFilippo,ExecutiveDeputyComptroller

GabrielF.Deyo,DeputyComptrollerNathaalieN.Carey,AssistantComptroller

LOCAL REGIONAL OFFICE LISTING

BINGHAMTON REGIONAL OFFICEH.ToddEames,ChiefExaminerOfficeoftheStateComptrollerStateOfficeBuilding,Suite170244 Hawley StreetBinghamton,NewYork13901-4417(607)721-8306Fax(607)721-8313Email:[email protected]

Serving:Broome,Chenango,Cortland,Delaware,Otsego,Schoharie,Sullivan,Tioga,TompkinsCounties

BUFFALO REGIONAL OFFICEJeffreyD.Mazula,ChiefExaminerOfficeoftheStateComptroller295MainStreet,Suite1032Buffalo,NewYork14203-2510(716)847-3647Fax(716)847-3643Email:[email protected]

Serving:Allegany,Cattaraugus,Chautauqua,Erie,Genesee,Niagara,Orleans,WyomingCounties

GLENS FALLS REGIONAL OFFICEJeffreyP.Leonard,ChiefExaminerOfficeoftheStateComptrollerOneBroadStreetPlazaGlensFalls,NewYork12801-4396(518)793-0057Fax(518)793-5797Email:[email protected]

Serving:Albany,Clinton,Essex,Franklin,Fulton,Hamilton,Montgomery,Rensselaer,Saratoga,Schenectady,Warren,WashingtonCounties

HAUPPAUGE REGIONAL OFFICEIraMcCracken,ChiefExaminerOfficeoftheStateComptrollerNYSOfficeBuilding,Room3A10250VeteransMemorialHighwayHauppauge,NewYork11788-5533(631)952-6534Fax(631)952-6530Email:[email protected]

Serving:NassauandSuffolkCounties

NEWBURGH REGIONAL OFFICETennehBlamah,ChiefExaminerOfficeoftheStateComptroller33AirportCenterDrive,Suite103NewWindsor,NewYork12553-4725(845)567-0858Fax(845)567-0080Email:[email protected]

Serving:Columbia,Dutchess,Greene,Orange,Putnam,Rockland,Ulster,WestchesterCounties

ROCHESTER REGIONAL OFFICEEdwardV.Grant,Jr.,ChiefExaminerOfficeoftheStateComptrollerThe Powers Building16WestMainStreet,Suite522Rochester,NewYork14614-1608(585)454-2460Fax(585)454-3545Email:[email protected]

Serving:Cayuga,Chemung,Livingston,Monroe,Ontario,Schuyler,Seneca,Steuben,Wayne,YatesCounties

SYRACUSE REGIONAL OFFICERebeccaWilcox,ChiefExaminerOfficeoftheStateComptrollerStateOfficeBuilding,Room409333E.WashingtonStreetSyracuse,NewYork13202-1428(315)428-4192Fax(315)426-2119Email:[email protected]

Serving:Herkimer,Jefferson,Lewis,Madison,Oneida,Onondaga,Oswego,St.LawrenceCounties

STATEWIDE AUDITSAnnC.Singer,ChiefExaminerStateOfficeBuilding,Suite170244 Hawley Street Binghamton,NewYork13901-4417(607)721-8306Fax(607)721-8313

Documents

Rockland County Department of Social Services - …...health care, maintenance of County roads and parks, and temporary assistance to individuals and families. County budgets were